Iowa § 441.32 Terms — vacancies

Iowa Statutes

§ 441.32 — Terms — vacancies

Iowa § 441.32

Title XFINANCIAL RESOURCES

Ch. 441ASSESSMENT AND VALUATION OF PROPERTY

This text of Iowa § 441.32 (Terms — vacancies) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 441.32 (2026).

Text

1. The terms of the members of the board of review are for six years each except for the emergency members whose terms shall be set by the conference board for a period not to exceed two years. Members of this board may be removed by the conference board but only after a public hearing upon specified charges, if a hearing is requested by the member. A subsequent appointment, and an appointment to fill a vacancy, shall be made in the same way as the original selection. The board may subpoena witnesses and administer oaths. 2. a. In addition to removal under subsection 1, the director of revenue may remove a member of the board of review if any of the following apply:

(1)The member violates any law or administrative rule applicable to the member’s duties on the board of review.

(2)The mem

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1. The terms of the members of the board of review are for six years each except for the
emergency members whose terms shall be set by the conference board for a period not to
exceed two years. Members of this board may be removed by the conference board but only
after a public hearing upon specified charges, if a hearing is requested by the member. A
subsequent appointment, and an appointment to fill a vacancy, shall be made in the same
way as the original selection. The board may subpoena witnesses and administer oaths.
2. a. In addition to removal under subsection 1, the director of revenue may remove a
member of the board of review if any of the following apply:

(1) The member violates any law or administrative rule applicable to the member’s duties
on the board of review.
(2) The member fails to comply with an order of the director of revenue or an order of
any court.
b. Prior to issuing an order removing a member of the board of review, the director of
revenue shall provide the member with written notice of the director’s intent to remove the
member from the board of review.
c. If the member of the board of review receiving the notice of intent for removal files a
written request for a hearing with the director within thirty days after receipt of the written
notice specified in paragraph “b”, the director shall hold a hearing prior to the issuance of an
order removing the member from the board of review. The director may subpoena witnesses
and administer oaths in connection with the hearing.
d. If the director of revenue removes a member of the board of review pursuant to this
subsection, an appointment to fill the vacancy shall be made in the same manner as the
original appointment. An order removing a member of the board is subject to judicial review
in accordance with chapter 17A.
e. The director of revenue shall adopt rules pursuant to chapter 17A to administer this
subsection.
3. Ifaboardmemberisremovedunderthissection, theboardmembershallnotbeeligible
for appointment to a board of review in this state for six years following the date of the
removal.

Legislative History

[R60, §739; C73, §829, 830, 832; C97, §1368, 1370, 1375, 1376; C24, 27, 31, 35, 39, §7127, 7129, 7137, 7138; C46, §405.14, 441.21, 442.1, 442.12, 442.13; C50, 54, 58, §405.14, 441.3, 442.1; C62, 66, 71, 73, 75, 77, 79, 81, §441.32]