The Assessor is charged with
several administrative and statutory duties; however, the primary duty and
responsibility is to cause to be assessed all real property within their
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 the current year. The assessor determines a full or partial
value of new construction, or improvements depending upon the state of
completion as of January First.
The Assessor does not:
policy for the Board of Review
The Assessor is concerned with value, not taxes. Taxing
jurisdictions such as schools, cities, and townships, 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 proportionate to the value of
your property compared to the total value of the taxing district in which your
property is located.
Assessors are appointed to their positions by a Conference Board consisting of
the members of the Board of Supervisors, the Mayors of all incorporated cities
and a member from each school district within the jurisdiction. A city
with a population of ten thousand or more may elect to have their own assessor.
Assessors are required, by statute, to pass a state examination
and complete a Continuing Education Program 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 Deputy Assessor also must pass a state
examination as well as successfully complete 90 hours of classroom instruction
of which at least 60 hours are tested.
The Conference Board approves the assessor's budget and after a
public hearing acts on adoption of same. The assessor is limited, by statute,
depending upon the value of the jurisdiction, to a levy limitation for his
Click on one of the following links to learn more about
the office of the assessor:
Market Value, Tax Levies and Assessed Values
Tax Credits and Exemptions
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Office holder name:
901 Court Avenue
P.O. Box 347
Marengo, Iowa 52301
Hours Office is open:
Monday - Friday
8:00 A.M - 4:30 P.M.
Employees in the Assessors office:
used in the Assessors office
Assessors Parcel/Sales Information
Iowa State Association of Assessors
Other Related Links:
Iowa Department of Revenue
Property Assessment Appeal Board
Iowa Department of Revenue
Property Tax Page