2008 Iowa Real Property Appraisal Manual, May 2008

********NOTE: There are nine sections to this manual, all in separate files.************* **********NOTE: Large files may take longer to open******** The basis of real property assessment in Iowa is market value as defined in Iowa Code §441.21. Iowa Code §§ 421.17(17) and 441.21(h) provide that assessment jurisdictions follow the guidelines and rules in this manual to help achieve uniformity in assessments. Assessors are encouraged to use the International Association of Assessing Officers’ Standard on Mass Appraisal of Real Property in their mass appraisal practices. Estimating market value in mass appraisal involves accurately listing properties, developing a sales file that includes the primary influences on market value, and developing models for subsets of properties that share common market influences using recognized mass appraisal techniques. The assessment of an individual property should not be based solely on the sale price. The Uniform Standards of Professional Appraisal Practice (USPAP) standard 6 says “In developing a mass appraisal, an appraiser must be aware of, understand, and correctly employ those recognized methods and techniques necessary to produce and communicate credible mass appraisals.” Accurate listing of property is the basis of a good mass appraisal program. On-site inspection and listing of property is essential in developing a good data base for revaluation. A physical review, including an on-site verification of property characteristics, should be conducted at least every four to six years. Land values should be reviewed every two years. Factors influencing the market of each property type should be identified and collected so that these factors can be considered in the mass appraisal model. It is equally important to maintain the data once it is collected. Accessing local government permit systems should be a part of a good data maintenance program along with an inspection program. Current cadastral maps and geographical information systems (GIS) are tools that are integral in checking accuracy of listings and maintaining a comprehensive data base.

Relocation Assistance and Advisory Services, March 24, 2009

This brochure provides general information about relocation assistance provided by the Iowa Department of Transportation (DOT) for those individuals who may be required to move as a result of a highway project. It is not intended to be a legal document that comprehensively explains every right or obligation you have as established by Chapter 316, Code of Iowa; Federal Public Laws 91-646 and 100-17; and 49 CFR. Your relocation adviser will provide the assistance you need to successfully relocate to a suitable replacement property. Your first contact with your relocation adviser will usually occur during the early stages of the appraisal process, and he or she will continue to work with you until you have moved and become established at a new location. Do not hesitate to ask questions so you are sure you understand the process, your rights and the benefits available to you. Please let your DOT relocation adviser know your needs and preferences. If your relocation adviser is unable to help you with a specific problem or concern, he or she may know of another person or an organization that can help you. DO NOT MOVE UNTIL YOU HAVE CONTACTED YOUR DOT RELOCATION ADVISER. Only then will you be sure you are not jeopardizing your potential rights and benefits under this program. No person who lawfully occupies real property will be required by DOT to move without being notified in writing at least 90 days in advance.

Iowa’s Historic Automobile Roads A National Register Study of Pre-1948 Arterial Highways, 2009

This study of Iowa’s Historic Automobile Roads has been prepared by the Highway Archaeology Program under the terms of an annual cultural resource surveys contract between the Iowa DOT and The University of Iowa. Under this agreement, state transportation funds are appropriated by the Iowa DOT for The University of Iowa Highway Archaeology Program to locate and determine the significance of cultural resources in the area of proposed highway and transportation improvement work. Cultural resources include archaeological, historical, and architectural sites. The study of Iowa’s Historic Automobile Roads reported herein, including archival research and survey, was conducted between June 2002 and June 2007, by Marlin R. Ingalls and Maria F. Schroeder. The University of Iowa Highway Archaeology Program is solely responsible for the content and accuracy of these reports with respect to site location description, interpretation, and recommendations. Duplicate project reports are filed at the State Historic Preservation Office (SHPO), Community Programs Bureau in Des Moines. Illustrations in this report may have been altered for clarity and sized to fit the page.

Relocation Assistance and Advisory Services, November 4, 2010

This brochure provides general information about relocation assistance provided by the Iowa Department of Transportation (DOT) for those individuals who may be required to move as a result of a highway project. It is not intended to be a legal document that comprehensively explains every right or obligation you have as established by Chapter 316, Code of Iowa; Federal Public Laws 91-646 and 100-17; and 49 CFR. Your relocation advisor will provide the assistance you need to successfully relocate to a suitable replacement property. Your first contact with your relocation advisor will usually occur during the early stages of the appraisal process, and he or she will continue to work with you until you have moved and become established at a new location. Do not hesitate to ask questions so you are sure you understand the process, your rights and the benefits available to you. Please let your DOT relocation advisor know your needs and preferences. If your relocation advisor is unable to help you with a specific problem or concern, he or she may know of another person or an organization that can help you.