§ 441.28A — Electronic delivery authorized

Iowa § 441.28A

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 441: ASSESSMENT AND VALUATION OF PROPERTY

Text

1. If the assessor is required or authorized by this title to send any assessment, notice,
or any other information to persons by regular mail, the assessor shall instead provide the
assessment, notice, or other information by electronic means if the person entitled to receive
the assessment, notice, or information has by electronic or other means, authorized the
assessor to provide the assessment, notice, or other information in that manner.
2. An authorization to receive assessments, notices, or other information by electronic
means pursuant to this section shall continue until revoked in writing by the person. Such
revocation may be provided to the assessor electronically in a manner approved by the
assessor.
3. Electronic means includes delivery to an electronic mail address or by other electronic
means reasonably calculated to apprise the person of the information that is being provided,
as designated by the authorizing person.
4. Any assessment, notice, or other information provided by the assessor to a person
pursuant to this section is deemed to have been mailed by the assessor and received by
the person on the date that the assessor electronically sends the information to the person
or electronically notifies the person that the information is available to be accessed by the
person.
5. An authorization under this section also applies to information that is not expressly
required by law to be sent by regular mail, but that is customarily sent by the assessor using
regular mail, to persons entitled to receive the information.
6. Information compiled or possessed by the assessor for the purposes of complying with
authorizations for delivery by electronic means under this title, including but not limited to
taxpayer post office addresses, electronic mail addresses, waivers, waiver requests, waiver
revocations, and passwords or other methods of protecting taxpayer information are not
public records and are not subject to disclosure under chapter 22.