The Auditor's Office is responsible for keeping the property tax lists of the county current as to ownership of property. When property is sold or exchanged for other reasons, Iowa law requires the transaction to be recorded in the county Recorders Office of the Iowa County in which the property is located. The deed or instrument of transfer is recorded is then processed through the Auditor's Office to update the ownership in the county real estate records. The county actually has three separate real estate files in which information must be kept updated.
The file that the county assessor is currently working on is called the 2015 file because it will contain when assessor is finished determining value, all assessed value of every parcel of real estate in Boone County as of January 1, 2015