The assessor in Iowa is charged with several administrative and statutory duties; the primary duty and responsibility is to cause to be assessed all real property within her/his 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 1st of each year.
The assessor determines a full or partial value of new construction, or
improvements depending upon the amount of the new construction,
or improvements completed as of January 1st.