137.490. Dates of beginning and completing assessment--assessment must be uniform--notice to owners, when, contents.
Dates of beginning and completing assessment--assessment must beuniform--notice to owners, when, contents.
137.490. 1. The assessor, or his deputies under his direction, shallassess all the taxable real property within the city and all tangiblepersonal property taxable by the city under the laws of this state in themanner provided in sections 137.485 to 137.550 and as otherwise provided bylaw, and for that purpose the assessor may divide and assign the work orany of it among them. They shall commence their assessment on the firstday of January in each year and complete the assessment, and the deputiesmake their final reports thereof to the assessor, on or before the firstday of July next following. The assessor shall see that the assessment ismade uniform and equal throughout the city. If the assessor proposes toincrease any assessment of real property, he shall give notice of the factto the person owning the property affected, his agent or representative, bypersonal notice, or by mail directed to the last known address.
2. Effective January 1, 2009, the assessor, or his or her deputiesunder his or her direction, shall commence their assessment on the firstday of January in each year and complete the assessment, and the deputiesmake their final reports thereof to the assessor, on or before the firstday of March next following. The assessor shall see that the assessment ismade uniform and equal throughout the city. If the assessor proposes toincrease any assessment of real property, the assessor shall, on or beforethe fifteenth day of June, give notice of the fact and, in a year ofgeneral reassessment, the city shall provide notice of the projected taxliability likely to result from such an increase to the person owning theproperty affected, his or her agent or representative, by personal notice,or by mail directed to the last known address. Notice of the projected taxliability from the city shall accompany the notice of increased valuationfrom the assessor.
3. The notice of projected tax liability, required under subsection 2of this section, from the city shall include:
(1) Record owner's name, address, and the parcel number of theproperty;
(2) A list of all political subdivisions levying a tax upon theproperty of the record owner;
(3) The projected tax rate for each political subdivision levying atax upon the property of the record owner, and the purpose for each levy ofsuch political subdivisions;
(4) The previous year's tax rates for each individual tax levyimposed by each political subdivision levying a tax upon the property ofthe record owner;
(5) The tax rate ceiling for each levy imposed by each politicalsubdivision levying a tax upon the property of the record owner;
(6) The contact information for each political subdivision levying atax upon the property of the record owner;
(7) A statement identifying any projected tax rates for politicalsubdivisions levying a tax upon the property of the record owner, whichwere not calculated and provided by the political subdivision levying thetax; and
(8) The total projected property tax liability of the taxpayer.
(L. 1945 p. 1859 § 7, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)