Iowa § 441.33 Sessions of board of review

Iowa Statutes

§ 441.33 — Sessions of board of review

Iowa § 441.33

Title XFINANCIAL RESOURCES

Ch. 441ASSESSMENT AND VALUATION OF PROPERTY

This text of Iowa § 441.33 (Sessions of board of review) 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 § 441.33 (2026).

Text

1.Theboardofreviewshallbeinsessionfromadatedeterminedbytheboardthatisonor afterMay1butnotlaterthanMay7throughtheperiodoftimenecessarytoactonallprotests filed under section 441.37 but not later than May 31 each year and for an additional period as required under section 441.37 and shall hold as many meetings as are necessary to discharge its duties. On or before May 31 in those years in which a session has not been extended as required under section 441.37, the board shall return all books, records, and papers to the assessor except undisposed of protests and records pertaining to those protests. If it has not completed its work by May 31, in those years in which the session has not been extended under section 441.37, the director of revenue may authorize the board of review to continue in

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1. Theboardofreviewshallbeinsessionfromadatedeterminedbytheboardthatisonor
afterMay1butnotlaterthanMay7throughtheperiodoftimenecessarytoactonallprotests
filed under section 441.37 but not later than May 31 each year and for an additional period as
required under section 441.37 and shall hold as many meetings as are necessary to discharge
its duties. On or before May 31 in those years in which a session has not been extended as
required under section 441.37, the board shall return all books, records, and papers to the
assessor except undisposed of protests and records pertaining to those protests. If it has not
completed its work by May 31, in those years in which the session has not been extended
under section 441.37, the director of revenue may authorize the board of review to continue
in session for a period necessary to complete its work, but the director of revenue shall not
approve a continuance extending beyond July 15. On or before May 31 or on the final day of
any extended session required under section 441.37 or authorized by the director of revenue,
the board of review shall adjourn until the date determined by the board that is on or after
May 1 but not later than May 7 of the following year. It shall adopt its own rules of procedure,
elect its own chairperson from its membership, and keep minutes of its meetings. The board
shall appoint a clerk who may be a member of the board or any other qualified person, except
the assessor or any member of the assessor’s staff. It may be reconvened by the director of
revenue. All undisposed protests in its hands on July 15 shall be automatically overruled and
returned to the assessor together with its other records.
2. Within fifteen days following the adjournment of any regular or special session, the
board of review shall submit to the director of revenue, on forms prescribed by the director,
a report of any actions taken during that session.

Legislative History

[R60, §739; C73, §829, 830, 832; C97, §1368, 1370, 1375, 1376; C24, 27, 31, 35, 39, §7127, 7129, 7137, 7138; C46, §405.15, 441.21, 442.1, 442.12, 442.13; C50, 54, 58, §405.15, 442.1, 442.12; C62, 66, 71, 73, 75, 77, 79, 81, S81, §441.33; 81 Acts, ch 145, §1]