Iowa § 441.37B Appeal to district court from property assessment appeal board

Iowa Statutes

§ 441.37B — Appeal to district court from property assessment appeal board

Iowa § 441.37B

Title XFINANCIAL RESOURCES

Ch. 441ASSESSMENT AND VALUATION OF PROPERTY

This text of Iowa § 441.37B (Appeal to district court from property assessment appeal board) 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 § 441.37B (2026).

Text

1.A party who is aggrieved or adversely affected by a final action of the property assessment appeal board may seek judicial review of the action as provided in chapter 17A. Notwithstanding section 17A.19, subsection 2, a petition for judicial review of the action of the property assessment appeal board shall be filed in the district court of the county where the property that is subject to the appeal is located.

2.Notwithstanding any provision of chapter 17A to the contrary, for appeals taken from the property assessment appeal board to district court, new grounds in addition to those set out in the appeal to the property assessment appeal board shall not be pleaded.

3.Notwithstanding any provision of chapter 17A to the contrary, additional evidence to sustain those grounds set out in

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1. A party who is aggrieved or adversely affected by a final action of the property
assessment appeal board may seek judicial review of the action as provided in chapter 17A.
Notwithstanding section 17A.19, subsection 2, a petition for judicial review of the action of
the property assessment appeal board shall be filed in the district court of the county where
the property that is subject to the appeal is located.
2. Notwithstanding any provision of chapter 17A to the contrary, for appeals taken from
the property assessment appeal board to district court, new grounds in addition to those set
out in the appeal to the property assessment appeal board shall not be pleaded.
3. Notwithstanding any provision of chapter 17A to the contrary, additional evidence to
sustain those grounds set out in the appeal to the property assessment appeal board may not
be introduced in an appeal to the district court.
4. A decision of the district court modifying an assessment shall be sent to the county
auditor and the assessor, who shall correct the assessment books accordingly.