441.31 Board of review.
1. The chairperson of the conference board shall call a meeting by written notice to all of the members of the board for the purpose of appointing a board of review for all assessments made by the assessor. The board of review may consist of either three members or five members. As nearly as possible this board shall include one licensed real estate broker and one licensed architect or person experienced in the building and construction field. In the case of a county, at least one member of the board shall be a farmer. Not more than two members of the board of review shall be of the same profession or occupation and members of the board of review shall be residents of the assessor jurisdiction. The terms of the members of the board of review shall be for six years, beginning with January 1 of the year following their selection. In boards of review having three members the term of one member of the first board to be appointed shall be for two years, one member for four years, and one member for six years. In the case of boards of review having five members, the term of one member of the first board to be appointed shall be for one year, one member for two years, one member for three years, one member for four years, and one member for six years.
2. a. However, notwithstanding the board of review appointed by the county conference board pursuant to subsection 1, a city council of a city having a population of seventy-five thousand or more which is a member of a county conference board may provide, by ordinance, for a city board of review to hear appeals of property assessments by residents of that city. The members of the city board of review shall be appointed by the city council. The city shall pay the expenses incurred by the city board of review. However, if the city has a population of more than one hundred twenty-five thousand, the expenses incurred by the city board of review shall be paid by the county. All of the provisions of this chapter relating to the boards of review shall apply to a city board of review appointed pursuant to this subsection.
b. If a city having a population of more than one hundred twenty-five thousand abolishes its office of city assessor, the city may provide, by ordinance, for a city board of review or request the county conference board to appoint a ten-member county board of review. The initial ten-member county board of review established pursuant to this paragraph shall consist of the members of the city board of review and the county board of review who are serving unexpired terms of office. The members of the initial ten-member county board of review may continue to serve their unexpired terms of office and are eligible for reappointment for a six-year term. The ten-member county board of review created pursuant to this paragraph is in lieu of the boards of review provided for in subsection 1, but the professional and occupational qualifications of members shall apply.
3. Notwithstanding the requirements of subsection 1, the conference board or a city council which has appointed a board of review may increase the membership of the board of review by an additional two members if it determines that as a result of the large number of protests filed or estimated to be filed the board of review will be unable to timely resolve the protests with the existing number of members. If the board of review has ten members, not more than four additional members may be appointed by the conference board. The additional emergency members shall be appointed for a term set by the conference board or the city council but not for longer than two years. The conference board or the city council may extend the terms of the emergency members if it makes a similar determination as required for the initial appointment.
[R60, §739; C73, §829, 830, 832; C97, §1368, 1370, 1375, 1376; C24, 27, 31, 35, 39, §7127, 7129, 7137, 7138; C46, §441.21, 442.1, 442.12, 442.13; C50, 54, 58, §405.13, 405A.3, 442.1; C62, 66, 71, 73, 75, 77, 79, 81, §441.31]
86 Acts, ch 1230, §1; 88 Acts, ch 1043, §2; 95 Acts, ch 74, §1; 97 Acts, ch 22, §2, 3; 2017 Acts, ch 131, §7
Structure Iowa Code
Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY
Section 441.1 - Office of assessor created.
Section 441.2 - Conference board.
Section 441.3 - Examining board.
Section 441.4 - Removal of member.
Section 441.5 - Examination and certification of applicants — incumbents.
Section 441.6 - Appointment of assessor — confirmation by director of revenue.
Section 441.7 - Special examination.
Section 441.8 - Term — continuing education — filling vacancy.
Section 441.9 - Removal of assessor.
Section 441.10 - Deputies — examination and appointment — suspension or discharge.
Section 441.11 - Incumbent deputy assessors.
Section 441.13 - Office personnel.
Section 441.16 - Budget — assessment expense fund.
Section 441.17 - Duties of assessor.
Section 441.18 - Listing and valuation.
Section 441.19 - Owner to assist — provisions for assessment.
Section 441.21 - Actual, assessed, and taxable value.
Section 441.21A - Commercial and industrial property tax replacement — replacement claims.
Section 441.22 - Forest and fruit-tree reservations.
Section 441.23 - Notice of valuation.
Section 441.24 - Refusal to furnish statement.
Section 441.25 - False statement.
Section 441.26 - Assessment rolls and books.
Section 441.27 - Uniform assessment rolls.
Section 441.28 - Assessment rolls — change — notice to taxpayer.
Section 441.28A - Electronic delivery authorized.
Section 441.29 - Plat book — index system.
Section 441.30 - Informal assessment review period — recommendation.
Section 441.31 - Board of review.
Section 441.32 - Terms — vacancies.
Section 441.33 - Sessions of board of review.
Section 441.34 - Quarters — hours — expenses.
Section 441.35 - Powers of review board.
Section 441.36 - Change of assessment — notice.
Section 441.37 - Protest of assessment — grounds.
Section 441.37A - Appeal of protest to property assessment appeal board.
Section 441.37B - Appeal to district court from property assessment appeal board.
Section 441.38 - Appeal to district court from local board of review.
Section 441.38A - Notice to school district.
Section 441.38B - Appeal to district court from property assessment appeal board.
Section 441.39 - Notice of assessment protests and appeals to taxing districts.
Section 441.40 - Costs, fees, and expenses apportioned.
Section 441.41 - Legal counsel — special counsel.
Section 441.42 - Appeal on behalf of public.
Section 441.43 - Power of court.
Section 441.44 - Notice of voluntary settlement.
Section 441.45 - Abstract to state department of revenue.
Section 441.46 - Assessment date.
Section 441.47 - Adjusted valuations.
Section 441.48 - Notice of adjustment — protest — final action.
Section 441.49 - Adjustment by auditor.
Section 441.50 - Appraisers employed.
Section 441.52 - Failure to perform duty.
Section 441.54 - Construction.
Section 441.55 - Conflicting laws.
Section 441.56 - Assessor’s duties — combined appointment.