Property tax officials must notify owners before inspections

The state tax department must notify a property owner or possessor before an inspection and give the inspection date. It must also provide the inspection report. This applies to department inspections connected to property values or property taxes. The notice does not have to be sent by certified mail. If an owner or possessor refuses entry, the director may estimate the property's value. Notice must be provided before the inspection occurs, and the report must be provided after the inspection.

County assessors must inspect agricultural property, notify owners before inspections with the inspection date, and provide inspection reports. The inspection rules cover property classified as used for agricultural purposes. Assessors must inspect 25% of that property each year and inspect and appraise all of it within every four years. A property that meets agricultural-classification criteria generally cannot be inspected on-site in consecutive years. That restriction does not apply if the owner reports a change in use, the property is split, ownership or the lease changes, or a taxable improvement is made. Notice does not have to be sent by certified mail. The notice must come before each inspection. The annual and four-year inspection schedules apply as stated for agricultural property.

A county assessor may assess property tax on a previously unreported taxable improvement. This applies when the assessor classifies the improvement as agricultural property after an on-site inspection. The assessor may assess the tax for the current tax year and for any prior tax year in which the improvement existed. The assessment may occur during the year after the on-site inspection.