Official Clay County, Iowa website, the main site for all things related to County Government in Clay County, Iowa. Courthouse located in Spencer, Iowa.
 

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Real Estate Recorder New Tax Sale Certificate Plat Map
Real Estate Recorder Tax Sale Plat Map Appraisal Data

Real Estate And Tax Query Results

Parcel Information:

  
Parcel ID 510  9737 01 426 013  00 Picture of Property
Location 500  HWY AVE NW FOSTORIA
Tax District 510 000 FOSTORIA, INC OKOBOJI
Map ID 9737 01 426 013 
GIS ID
Class C  Commercial
Acres
Gross
Taxable
.91
.00

Owner(s):
Ownership Type Owner Entity Name Address City and State
Deed 909940436 Fostoria Gun Range, LLC % William D Smith Fostoria , IA

Legal Information
Legal Description1 Section:   Township: 5  Range:
PT E SE 1-97-37    

1NOTE: Legal descriptions on the web may have been shortened for computer purposes, therefore, they cannot be used for legal matters. Please contact the proper office for full legal descriptions.

Credits and Exemptions:  (none)
(Applied 2024 AND 2025)

2023 Property Valuation:

 (Payable in 2024 AND 2025)
Property
Type		 Assessed
Value		 Taxable
Value
Land 84,120 75,708
Bldgs 406,290 365,661
Gross Totals 490,410 441,369
Military Credit 0 0
Net Totals 490,410 441,369

Current Real Estate Tax Liabilities:  
  click here to pay taxes on line
Year     
Payable		 Receipt  
Number2		   1st Half   2nd Half Notes
Due Amount Due Amount
2023/2024  12413 09/30/2023 .00 03/31/2024 .00  

Valuation History
Year     
Payable		 Receipt  
Number2		 100%  
Value		 Rollback
Value  		 Tax     
Dollars		 Credits
Homestead Military Family Farm Ag Land Elderly BPTC
2023/2024  12413 425,940 330,321 $8,070.00            
2022/2023  12375 413,670 372,303 $7,236.00           1,803.27
2021/2022  12345 786,570 707,913 $15,538.00           1,946.97
2020/2021  12292 786,570 707,913 $15,852.00           1,928.94
2019/2020  12171 716,030 644,427 $13,804.00           2,049.22
2018/2019  12166 716,030 644,427 $13,548.00           2,005.32
2017/2018  12120 772,760 695,484 $13,976.00           2,026.10
2016/2017  12081 772,760 695,484 $13,898.00           2,012.03
2015/2016  12048 6,970 3,116 $54.00            
2014/2015  11983 6,580 2,856 $50.00            
2013/2014  11959 4,620 2,769 $50.00            
2012/2013  11866 4,620 2,658 $50.00            
2011/2012  11810 3,590 2,478 $46.00            
2010/2011  11738 3,590 2,379 $44.00            
2009/2010  11693 2,390 2,243 $42.00            
2008/2009  11649 2,390 2,153 $40.00            
2007/2008  11608 2,180 2,180 $38.00     1.29 1.52    

Note   n/a indicates that a credit exists but the dollar amount of the credit is not available.

Current Tax Levy on the Property - Distribution of Funds:

    Taxing
    Entity		 Percent of
Tax Dollars		 Current
Dollars 		 Last Year
Dollars  		 County Wide
Current    		 County Wide
Last Year  
OKOBOJI SCHOOL 37.868% 3,055.82 2,683.35 15,008,297.00 14,483,963.00
FOSTORIA INC 33.156% 2,675.69 2,414.20 98,601.00 98,004.00
COUNTY/CO.WIDE 19.969% 1,611.53 1,454.93 5,863,703.00 5,748,924.00
MERGED AREA 3 4.602% 371.42 330.97 8,486,628.00 8,211,242.00
ASSESSOR 1.762% 142.23 132.70 517,511.00 524,358.00
DEBT SERVICE 1.715% 138.37 152.90 529,757.00 628,951.00
AG EXTENSION .921% 74.35 66.23 270,546.00 261,696.00
SPEC.DIST/T.B. .007% .59 .72 354,498.00 462,458.00
Totals 100% 8,070.00

Tax Calculation 2023-2024
Assessed Value 425,940

The assessed value is set by the assessor. The assessed value is multiplied by a rollback factor resulting in the Net Assessed Value.

8The rollback factor varies for each parcel, consequently it is not possible to display a single rollback percentage. (The County Auditor can supply the actual rollback(s) for each parcel.)

The Military exemption, if any, is subtracted from the Net Assessed Value giving the Taxable Value.

The Levy Rate (%) is set annually by the state. Gross Taxes Due are calculated by multiplying the taxable value by the Levy Rate.

From the Gross Taxes Due several credits may be given. These include the Homestead Credit, Elderly Credit (determined by income), Agriculture Land Credit, Family Farm, (percent of value), and Business Property Tax Credits.

Finally, any future payments are subtracted from the Gross Taxes Due. This yields the Net Taxes Due which are rounded to the nearest even dollar. Taxes are payable in two installments due on Sept 30, 2023 and on March 31, 2024
X Roll Back Factor8  
= Net Assessed Value 330,321
- Military Exemption 0
= Taxable Value 330,321
X 2023 Levy Rate 24.4299200
= Gross Taxes Due 8,069.72
- Homestead Credit .00
- Ag Land Credit .00
- Family Farm Credit .00
- Elderly Credit .00
- BPT Credit .00
- Future Payments .00
= Net Taxes Due9 8,070.00

9Additional information on Iowa property taxes is available by accessing the Iowa Department of Revenue and Finance website.

Recorded Documents
Grantor/Grantee
Type3  Name		 Document Type
    Legal Desc4		 Book
Page		 Rec Date 
Inst Date		 Document
Number
1  PEDERSEN NELS A
2  WINTERBOER DENNY CARL
1  PEDERSEN ELVIRA C
 LAND FULFILLMENT OF CONTR
    T97 R37 S01 E1/2 SE1/4 		65
123		 3/30/1989
5/23/1977		     2204
1  WINTERBOER DENNY CARL
1  WINTERBOER DENNY C
1  WINTERBOER REBECCA E
2  SMITH WILLIAM D SEP IRA
2  CENTRAL BANK
 TOWN LOT WARRANTY DEED 2007
1634		 6/01/2007
6/01/2007		     1634
1  SMITH WILLIAM D SEP IRA
1  COMMERCIAL TRUST & SAVINGS BANK CUST
1  CENTRAL BANK CUST
2  APEX INC
 LAND WARRANTY DEED 2011
781		 4/01/2011
2/16/2011		     781
1  NEWGARD STACY D
1  NEWGARD STACEY D
1  NEWGARD MICHELLE D
1  BERHOW MICHELLE D
1  CLAY COUNTY SHERIFF
2  FARMERS SAVINGS BANK
1  APEX INC
1  APEX FIREARMS & AMMUNITIONS INC
1  APEX FIREARMS & AMMUNITION INC
1  IOWA DEPARTMENT OF REVENUE & FINANCE
1  US SMALL BUSINESS ADMINISTRATION
1  NEWLINE HOLDINGS LLC
 LAND SHERIFF'S DEED 2020
218		 1/22/2020
1/15/2020		     218
1  FARMERS SAVINGS BANK
2  FOSTORIA GUN RANGE LLC
 TOWN LOT WARRANTY DEED 2020
2607		 8/28/2020
8/27/2020		     2607
1  STEFFEN LISA M
2  NEWLINE HOLDINGS LLC SERIES 24
2  NEWLINE HOLDINGS LLC
2  FARMERS TRUST & SAVINGS BANK
2  APEX INC
 AFFIDAVIT IN AID OF TITLE 2020
2606		 8/28/2020
8/25/2020		     2606

2 Adobe Acrobat Reader 7.0 or later recomended for viewing documents.
3A "1" indicates a grantor and a "2" the grantee. The entity receiving an interest in a property is the GRANTEE. A GRANTOR is the entity that is selling or giving up an interest in a property.
4NOTE: Legal descriptions on the web may have been shortened for computer purposes, therefore, they cannot be used for legal matters. Please contact the proper office for full legal descriptions.


Information current through close of business 04/24/2024
[Real Estate] [Recorder] [Tax Sale] [Plat Map] [Appraisal Data]
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