441.35 Powers of review board.
1. The board of review shall have the power:
a. To equalize assessments by raising or lowering the individual assessments of real property, including new buildings, made by the assessor.
b. To add to the assessment rolls any taxable property which has been omitted by the assessor.
c. To add to the assessment rolls for taxation property which the board believes has been erroneously exempted from taxation. Revocation of a property tax exemption shall commence with the assessment for the current assessment year, and shall not be applied to prior assessment years.
2. In any year after the year in which an assessment has been made of all of the real estate in any taxing district, the board of review shall meet as provided in section 441.33, and where the board finds the same has changed in value, the board shall revalue and reassess any part or all of the real estate contained in such taxing district, and in such case, the board shall determine the actual value as of January 1 of the year of the revaluation and reassessment and compute the taxable value thereof. If the assessment of any such property is raised, or any property is added to the tax list by the board, the clerk shall give notice in the manner provided in section 441.36. If all property in any taxing district is revalued and reassessed, the board shall, in addition to notices required to be provided in the manner specified in section 441.36, instruct the clerk to give immediate notice by one publication in one of the official newspapers located in the taxing district. The decision of the board as to the foregoing matters shall be subject to appeal to the property assessment appeal board within the same time and in the same manner as provided in section 441.37A and to the district court within the same time and in the same manner as provided in section 441.38.
[C35, §7129-e1; C39, §7129.1; C46, 50, 54, 58, §405.21, 442.2; C62, 66, 71, 73, 75, 77, 79, 81, §441.35]
87 Acts, ch 84, §2; 89 Acts, ch 296, §66; 2005 Acts, ch 150, §127; 2011 Acts, ch 25, §143; 2013 Acts, ch 123, §55, 64, 65; 2015 Acts, ch 116, §8, 13
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.