Section 70.01. General property taxes; upon whom levied.

Section 70.02. Definition of general property.

Section 70.03. Definition of real property.

Section 70.04. Definition of personal property.

Section 70.043. Mobile homes and manufactured homes.

Section 70.045. Taxation district defined.

Section 70.05. Valuation of property; assessors in cities, towns and villages.

Section 70.055. Expert assessment help.

Section 70.06. Assessments, where made; first class city districts; assessors; appointment, removal.

Section 70.07. Functions of board of assessors in first class cities.

Section 70.075. Functions of board of assessors in cities of the 2nd class.

Section 70.08. Assessment district.

Section 70.09. Official real property lister; forms for officers.

Section 70.095. Assessment roll; time-share property.

Section 70.10. Assessment, when made, exemption.

Section 70.105. Assessment freeze.

Section 70.109. Presumption of taxability.

Section 70.11. Property exempted from taxation.

Section 70.1105. Taxed in part.

Section 70.111. Personal property exempted from taxation.

Section 70.112. Property exempted from taxation because of special tax.

Section 70.113. State aid to municipalities; aids in lieu of taxes.

Section 70.114. Aids on certain state lands equivalent to property taxes.

Section 70.115. Taxation of real estate held by investment board.

Section 70.119. Payments for municipal services.

Section 70.12. Real property, where assessed.

Section 70.13. Where personal property assessed.

Section 70.14. Incorporated companies.

Section 70.15. Assessment of vessels.

Section 70.17. Lands, to whom assessed; buildings on exempt lands.

Section 70.174. Improvements on government-owned land.

Section 70.177. Federal property.

Section 70.18. Personal property, to whom assessed.

Section 70.19. Assessment, how made; liability and rights of representative.

Section 70.20. Owner's liability when personalty assessed to another; action to collect.

Section 70.21. Partnership; estates in hands of personal representative; personal property, how assessed.

Section 70.22. Personal property being administered, how assessed.

Section 70.23. Duties of assessors; entry of parcels on assessment roll.

Section 70.24. Public lands and land mortgaged to state.

Section 70.25. Lands, described on rolls.

Section 70.27. Assessor's plat.

Section 70.28. Assessment as one parcel.

Section 70.29. Personalty, how entered.

Section 70.30. Aggregate values.

Section 70.32. Real estate, how valued.

Section 70.323. Assessment of divided parcel.

Section 70.327. Valuation and assessment of property with contaminated wells.

Section 70.337. Tax exemption reports.

Section 70.339. Reporting requirements.

Section 70.34. Personalty.

Section 70.345. Legislative intent; department of revenue to supply information.

Section 70.35. Taxpayer examined under oath or to submit return.

Section 70.36. False statement; duty of district attorney.

Section 70.365. Notice of changed assessment.

Section 70.37. Net proceeds occupation tax on persons extracting metalliferous minerals in this state.

Section 70.375. Net proceeds occupation tax on mining of metallic minerals; computation.

Section 70.38. Reports, appeals, estimated liability.

Section 70.385. Collection of the tax.

Section 70.39. Collection of delinquent tax.

Section 70.395. Distribution and apportionment of tax.

Section 70.396. Use of metalliferous mining tax payments by counties.

Section 70.3965. Fund administrative fee.

Section 70.397. Oil and gas severance tax.

Section 70.40. Occupational tax on iron ore concentrates.

Section 70.42. Occupation tax on coal.

Section 70.421. Occupational tax on petroleum and petroleum products refined in this state.

Section 70.43. Correction of errors by assessors.

Section 70.44. Assessment; property omitted.

Section 70.45. Return and examination of rolls.

Section 70.46. Boards of review; members; organization.

Section 70.47. Board of review proceedings.

Section 70.48. Assessor to attend board of review.

Section 70.49. Affidavit of assessor.

Section 70.50. Delivery of roll.

Section 70.501. Fraudulent valuations by assessor.

Section 70.502. Fraud by member of board of review.

Section 70.503. Civil liability of assessor or member of board of review.

Section 70.51. Assessment review and tax roll in first class cities.

Section 70.511. Delayed action of reviewing authority.

Section 70.52. Clerks to examine and correct rolls.

Section 70.53. Statement of assessment and exemptions.

Section 70.55. Special messenger.

Section 70.555. Provisions directory.

Section 70.56. Lost roll.

Section 70.57. Assessment of counties and taxation districts by department.

Section 70.575. State assessment, time.

Section 70.58. Forestation state tax.

Section 70.60. Apportionment of state tax to counties.

Section 70.62. County tax rate.

Section 70.63. Apportionment of county and state taxes to municipalities.

Section 70.64. Review of equalized values.

Section 70.65. Tax roll.

Section 70.67. Municipal treasurer's bond; substitute for.

Section 70.68. Collection of taxes.

Section 70.71. Proceedings if roll not made.

Section 70.72. Clerical help on reassessment.

Section 70.73. Correction of tax roll.

Section 70.74. Lien of reassessed tax.

Section 70.75. Reassessments.

Section 70.76. Board of correction.

Section 70.77. Proceedings; inspection.

Section 70.78. Affidavit; filing.

Section 70.79. Power of supervisor of equalization.

Section 70.80. Compensation; fees.

Section 70.81. Statement of expenses.

Section 70.82. Review of claims; payment.

Section 70.83. Deputies; neglect; reassessment.

Section 70.84. Inequalities may be corrected in subsequent year.

Section 70.85. Review of assessment by department of revenue.

Section 70.855. State assessment of commercial property.

Section 70.86. Descriptions, simplified system.

Section 70.99. County assessor.

Section 70.995. State assessment of manufacturing property.