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The Assessor in Lee County, Iowa has the primary duty and responsibility
to cause to be assessed all real property within their jurisdiction.
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Lee County, Iowa - Assessor
About the Assessor
Assessors are appointed to their position by a Conference Board consisting of
the members of the Board of Supervisors, the Mayors of all the cities, and a
member of each school district within the jurisdiction.
Assessors are required by law to pass a state examination and complete
continuing education programs consisting of 150 hours of formal classroom
instruction with 90 hours tested and a passing grade of 70% attained. The latter
requirement must be met in order for the Assessor to be reappointed to the
position every six years.
The Conference Board approves the Assessor’s budget and after a public hearing
acts on adoption of the same. The Assessor is limited, by statute, depending
upon the value of jurisdiction, to a levy limitation for the budget.
Duties Of The Assessor
The Assessor is charged with several administrative and statutory duties.
The primary duty and responsibility is to assess all real property within the
Assessor’s jurisdiction except that which is otherwise provided by law.
This would include residential, commercial, industrial and agricultural classes
of property.
Real property is revalued every two years.
The effective date of the assessment is January first of each year.
The Assessor determines a full or partial value for all new construction and
improvements depending upon their state of completion as of that January first
date.
General Misconceptions About the Assessor's Duties -
THE ASSESSOR DOES
NOT:
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Collect Taxes |
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Calculate Taxes |
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Determine Tax Rates |
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Set Policy for the Board of Review |
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The Assessor is concerned with the value, not taxes.
Taxing jurisdictions such as schools, cities and county, adopt budgets after
public hearings.
This determines the tax levy, which is the rate of taxation required to raise
the money budgeted.
The taxes you pay are proportional to the value of your property compared to the
total value of the property in your taxing district.
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Offices Located At:
25 North 7th
Keokuk, IA 52632
Phone: 319-524-1375
Fax: 319-524-1544
Office Hours:
Monday - Friday
8:30AM - 4:30PM
County Assessor:
Teresa Murray
Assessor's Forms:
Downloadable forms
used in the Assessor's office
Assessor's Links:
Iowa State Association of Assessors
Iowa State Association of Counties (ISAC)
Other Links:
Iowa General Assembly Bills and Amendments
The Iowa General Assembly: Iowa Law
Iowa Administrative Code
Iowa Department of Revenue
IAAO: International Association of Assessing Officers
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