441.32 Terms — vacancies.
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.
[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]
86 Acts, ch 1230, §2; 2021 Acts, ch 171, §29
Section amended
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.