§ 421.1A — Property assessment appeal board

Iowa § 421.1A

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 421: DEPARTMENT OF REVENUE

Text

1. Astatewidepropertyassessmentappealboardiscreatedforthepurposeofestablishing
a consistent, fair, and equitable property assessment appeal process. The statewide property
assessment appeal board is established within the department of revenue for administrative
and budgetary purposes. The board’s principal office shall be in the office of the department
of revenue in the capital of the state.
2. a. The property assessment appeal board shall consist of three members appointed to
staggered six-year terms, beginning and ending as provided in section 69.19, by the governor
andsubjecttoconfirmationbythesenate. Subjecttoconfirmationbythesenate, thegovernor
shall appoint from the members a chairperson of the board to a two-year term. Vacancies on
the board shall be filled for the unexpired portion of the term in the same manner as regular
appointments are made. The term of office for the initial board shall begin January 1, 2007.
b. Each member of the property assessment appeal board shall be qualified by virtue of at
least two years’ experience in the area of government, corporate, or private practice relating
to property appraisal and property tax administration. Two members of the board shall be
certified real property appraisers and one member shall be an attorney practicing in the area
§421.1A, DEPARTMENT OF REVENUE 2
of state and local taxation or property tax appraisals. No more than two members of the
board may be from the same political party as that term is defined in section 43.2.
c. The property assessment appeal board shall organize by appointing a secretary who
shall take the same oath of office as the members of the board. The board may employ
additional personnel as it finds necessary. All personnel employed by the board shall be
considered state employees and are subject to the merit system provisions of chapter 8A,
subchapter IV.
3. At the election of a property owner or aggrieved taxpayer or an appellant described in
section 441.42, the property assessment appeal board shall review any final decision, finding,
ruling,determination,ororderofalocalboardofreviewrelatingtoprotestsofanassessment,
valuation, or application of an equalization order, or any final decision of the county board
of supervisors relating to denial of an application for, or the revocation of, a property tax
exemption pursuant to section 427.1, subsection 40.
4. The property assessment appeal board may do all of the following:
a. Affirm, reverse, or modify a final decision, finding, ruling, determination, or order of a
local board of review.
b. Affirm or reverse a final decision of a county board of supervisors relating to denial
of an application for, or the revocation of, a property tax exemption under section 427.1,
subsection 40.
c. Order the payment or refund of property taxes in a matter over which the board has
jurisdiction.
d. Grant other relief or issue writs, orders, or directives that the board deems necessary
or appropriate in the process of disposing of a matter over which the board has jurisdiction.
e. Subpoena documents and witnesses and administer oaths.
f. Adopt administrative rules pursuant to chapter 17A for the administration and
implementation of its powers, including rules for practice and procedure for protests filed
with the board, the manner in which hearings on appeals of assessments shall be conducted,
filing fees to be imposed by the board, and for the determination of the correct assessment
of property which is the subject of an appeal.
g. Adopt administrative rules pursuant to chapter 17A necessary for the preservation of
order and the regulation of proceedings before the board, including forms or notice and the
service thereof, which rules shall conform as nearly as possible to those in use in the courts
of this state.
5. The property assessment appeal board shall employ a competent attorney to serve as
its general counsel, and assistants to the general counsel as it finds necessary for the full and
efficient discharge of its duties. The general counsel is the attorney for, and legal advisor
of, the board. The general counsel or an assistant to the general counsel shall provide the
necessary legal advice to the board in all matters and shall represent the board in all actions
instituted in a court challenging the validity of a rule or order of the board. The general
counsel shall devote full time to the duties of the office. During employment as general
counsel to the board, the counsel shall not be a member of a political committee, contribute
to a political campaign, participate in a political campaign, or be a candidate for partisan
political office. The general counsel and assistants to the general counsel shall be considered
state employees and are subject to the merit system provisions of chapter 8A, subchapter IV.
6. The members of the property assessment appeal board shall receive a salary set by the
governor and commensurate with the salary of an administrative law judge. The members
of the board shall be considered state employees for purposes of salary and benefits. The
members of the board and any employees of the board, when required to travel in the
discharge of official duties, shall be paid their actual and necessary expenses incurred in the
performance of duties.