PROPERTY INVENTORIES
§ 609.11. Responsibility.
(a) Properties that are proper and legal for inclusion in Board market values shall be largely the responsibility of the boards of county commissioners and county assessment boards. The Boards will be governed by county inventory certifications as to what properties are included in its market values, subject to Board field reconciliations discussed in Chapter 603 (relating to market value procedures).
(b) If a county inventory certification includes certain industrial machinery, and Board survey shows this property being used for real property tax purposes, then, the Board will include this property in its market values. A question as to whether machinery is taxable real property shall be between the property owner and local assessing officials, not the Board. If the assessing officials remove the machinery from the real property tax assessment rolls, the Board will remove the same from its market values.
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