reglab/housing_qa huggingface dataset:
IA Code § 441.30 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.30 - Informal assessment review period — recommendation.

441.30 Informal assessment review period — recommendation.   1. Any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s assessment may contact the assessor by telephone or in writing by paper or electronic medium on or after April 2, to and including April 25, of the year of the assessment to inquire about the specifics and accuracy of the assessment. Such an inquiry may also include a request for an informal review of the assessment by the assessor under one or more of the grounds for protest authorized under section 441.37.   2. In response to an inquiry under subsection 1, if the assessor, following an informal review, determines that the assessment was incorrect under one or more of the grounds for protest authorized under section 441.37, the assessor may, on or before April 25, recommend that the property owner or aggrieved taxpayer file a protest with the local board of review and may file a recommendation with the local board of review related to the informal review, or may enter into a signed written agreement with the property owner or aggrieved taxpayer authorizing the assessor to correct or modify the assessment according to the agreement of the parties.   3. A recommendation filed with the local board of review by the assessor pursuant to subsection 2 shall be utilized by the local board of review in the evaluation of all evidence properly before the local board of review.   4. This section, including any action taken by the assessor under this section, shall not be construed to limit a property owner or taxpayer’s ability to file a protest with the local board of review under section 441.37.  2013 Acts, ch 123, §54, 64, 65; 2015 Acts, ch 116, §7, 13; 2017 Acts, ch 151, §10, 29  Referred to in §441.23, 441.26, 441.28  2017 amendment to subsections 1 and 2 applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §29
IA Code § 441.32 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.32 - Terms — vacancies.

441.32 Terms — vacancies.   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.  [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
IA Code § 441.33 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.33 - Sessions of board of review.

441.33 Sessions of board of review.   1. The board of review shall be in session from May 1 through the period of time necessary to act on all protests 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 May 1 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.  [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]  87 Acts, ch 198, §7; 2003 Acts, ch 145, §286; 2019 Acts, ch 24, §104  Referred to in §441.35, 441.45
IA Code § 441.34 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.34 - Quarters — hours — expenses.

441.34 Quarters — hours — expenses.   The board of review of assessments shall hold meetings in quarters provided by the board of supervisors. Said board shall be in session such hours each day and shall devote such time to its duties as may be necessary to the discharge of its duties and to accomplish substantial justice. The expenses of the board shall be included in the assessor’s annual budget as provided hereafter.  [C39, §7134.1; C46, 50, 54, 58, §405.16, 405.17, 442.8; C62, 66, 71, 73, 75, 77, 79, 81, §441.34]
IA Code § 441.35 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.35 - Powers of review board.

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
IA Code § 441.36 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.36 - Change of assessment — notice.

441.36 Change of assessment — notice.   All changes in assessments authorized by the board of review, and reasons therefor, shall be entered in the minute book kept by said board and on the assessment roll. Said minute book shall be filed with the assessor after the adjournment of the board of review and shall at all times be open to public inspection. In case the value of any specific property or the entire assessment of any person, partnership, or association is increased, or new property is added by the board, the clerk shall give immediate notice thereof by mail to each at the post office address shown on the assessment rolls, and at the conclusion of the action of the board therein the clerk shall post an alphabetical list of those whose assessments are thus raised and added, in a conspicuous place in the office or place of meeting of the board, and enter upon the records a statement that such posting has been made, which entry shall be conclusive evidence of the giving of the notice required. The board shall hold an adjourned meeting, with at least five days intervening after the posting of said notices, before final action with reference to the raising of assessments or the adding of property to the rolls is taken, and the posted notices shall state the time and place of holding such adjourned meeting, which time and place shall also be stated in the proceedings of the board.  [R60, §740; C73, §831; C97, §1371, 1372; S13, §1371, 1372; C24, 27, 31, 35, 39, §7130, 7131; C46, 50, 54, 58, §405.23, 442.3, 442.4; C62, 66, 71, 73, 75, 77, 79, 81, §441.36]  Referred to in §441.35
IA Code § 441.37B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.37B - Appeal to district court from property assessment appeal board.

441.37B Appeal to district court from property assessment appeal board.   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.  2017 Acts, ch 151, §17, 29  Referred to in §428.4, 441.37A, 602.8102(61)  Section applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §29
IA Code § 441.38 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.38 - Appeal to district court from local board of review.

441.38 Appeal to district court from local board of review.   1. Appeals may be taken from the action of the local board of review with reference to protests of assessment, to the district court of the county in which the board holds its sessions within twenty days after the board’s adjournment or May 31, whichever date is later. For appeals taken from the local board of review directly to district court, new grounds in addition to those set out in the protest to the local board of review, as provided in section 441.37, may be pleaded. For appeals taken from the local board of review directly to district court, additional evidence to sustain those grounds set out in the protest to the local board of review may be introduced. The assessor shall have the same right to appeal and in the same manner as an individual taxpayer, public body, or other public officer as provided in section 441.42. Appeals shall be taken by filing a written notice of appeal with the clerk of district court. Filing of the written notice of appeal shall preserve all rights of appeal of the appellant.   2. Notice of appeal shall be served as an original notice on the chairperson, presiding officer, or clerk of the board of review after the filing of notice under subsection 1 with the clerk of district court.   3. The court shall hear the appeal in equity and determine anew all questions arising before the board of review that relate to the liability of the property to assessment or the amount of the assessment. The court shall consider all of the evidence and there shall be no presumption as to the correctness of the valuation or assessment appealed from. The court’s decision shall be certified by the clerk of the court to the county auditor and the assessor, who shall correct the assessment books accordingly.  [R60, §738; C73, §827, 831; C97, §1367, 1373; S13, §1373; C24, 27, 31, 35, 39, §7126, 7133; C46, §441.20; C50, 54, 58, §405.24, 441.27, 442.6; C62, 66, 71, 73, 75, 77, 79, 81, §441.38]  87 Acts, ch 198, §8; 90 Acts, ch 1192, §1; 2005 Acts, ch 140, §59; 2005 Acts, ch 150, §129; 2006 Acts, ch 1158, §63; 2008 Acts, ch 1191, §76; 2017 Acts, ch 151, §18, 29  Referred to in §428.4, 441.35, 441.37A, 443.11, 602.8102(61)  Manner of service,  R.C.P. 1.302 – 1.315  2017 amendment applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §29
IA Code § 441.38A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.38A - Notice to school district.

441.38A Notice to school district. Repealed by 2017 Acts, ch 151, §26, 29. See §441.39(2).
IA Code § 441.38B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.38B - Appeal to district court from property assessment appeal board.

441.38B Appeal to district court from property assessment appeal board. Repealed by 2017 Acts, ch 151, §26, 29. See §441.37B.
IA Code § 441.39 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.39 - Notice of assessment protests and appeals to taxing districts.

441.39 Notice of assessment protests and appeals to taxing districts.   1. If a property owner or aggrieved taxpayer appeals a decision of the board of review to the property assessment appeal board or to district court and requests an adjustment in valuation of one hundred thousand dollars or more, the assessor shall notify all affected taxing districts as shown on the last available tax list.   2. In addition to any other requirement for providing of notice, if a property owner or aggrieved taxpayer files a protest against the assessment of property valued by the assessor at five million dollars or more or files an appeal to the property assessment appeal board or the district court with regard to such property, the assessor shall provide notice to the school district in which such property is located within ten days of the filing of the protest or the appeal, as applicable.  [C97, §1373; S13, §1373; C24, 27, 31, 35, 39, §7134; C46, 50, 54, 58, §442.7; C62, 66, 71, 73, 75, 77, 79, 81, §441.39]  2005 Acts, ch 19, §56; 2005 Acts, ch 150, §130; 2017 Acts, ch 151, §19, 29  2017 amendment applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §29
IA Code § 441.40 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.40 - Costs, fees, and expenses apportioned.

441.40 Costs, fees, and expenses apportioned.   The clerk of the court shall likewise certify to the county treasurer the costs assessed by the court on any appeal from a board of review to the district court, in all cases where the costs are taxed against the board of review or any taxing district. Thereupon the county treasurer shall compute and apportion the costs between the various taxing districts participating in the proceeds of the collection of the taxes involved in any such appeal, and the treasurer shall so compute and apportion the various amounts which the taxing districts are required to pay in proportion to the amount of taxes each of the taxing districts is entitled to receive from the whole amount of taxes involved in each of such appeals. The county treasurer shall deduct from the proceeds of all general taxes collected the amount of costs so computed and apportioned by the treasurer from the moneys due to each taxing district from general taxes collected. The amount deducted shall be certified to each taxing district in lieu of moneys collected. The county treasurer shall pay to the clerk of the district court the amount of the costs so computed, apportioned, and collected by the treasurer in all cases in which the costs have not been paid.  [R60, §730; C73, §390, 3810; C97, §592, 661, 674; S13, §592, 661, 674; SS15, §1056-b18; C24, 27, 31, 35, §5573, 5656, 5669, 6652, 6653; C39, §5573, 5656, 5669, 6652, 6653, 7134.1; C46, §359.48, 363.29, 363.43, 419.38, 419.39, 442.8; C50, 54, 58, §405A.4, 442.8; C62, 66, 71, 73, 75, 77, 79, 81, §441.40]  2017 Acts, ch 151, §20, 29; 2019 Acts, ch 59, §134  Referred to in §331.559, 602.8102(61)  2017 amendment applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §29
IA Code § 441.41 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.41 - Legal counsel.

441.41 Legal counsel.   In the case of cities having an assessor, the city legal department shall represent the assessor and board of review in all litigation dealing with assessments. In the case of counties, the county attorney shall represent the assessor and board of review in all litigation dealing with assessments. Any taxing district interested in the taxes received from such assessments may be represented by an attorney and shall be required to appear by attorney upon written request of the assessor to the presiding officer of any such taxing district. Subject to review and prior approval by either the city legal department in the case of a city or the county attorney in the case of a county, the conference board may employ special counsel to assist the city legal department or county attorney as the case may be.  [C39, §7134.2; C46, 50, 54, 58, §405.26, 442.9; C62, 66, 71, 73, 75, 77, 79, 81, §441.41]  2017 Acts, ch 151, §21, 29; 2020 Acts, ch 1118, §108  Referred to in §331.756(56)  2017 amendment applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §29  Section amended
IA Code § 441.42 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.42 - Appeal on behalf of public.

441.42 Appeal on behalf of public.   1. Any officer of a county, city, township, drainage district, levee district, or school district interested or a taxpayer thereof may in like manner make complaint before said board of review in respect to the assessment of any property in the township, drainage district, levee district or city and an appeal from the action of the board of review in fixing the amount of assessment on any property concerning which such complaint is made, may be taken by any of such aforementioned officers.   2. Such appeal is in addition to the appeal allowed to the person whose property is assessed and shall be taken in the name of the county, city, township, drainage district, levee district, or school district interested, and tried in the same manner, except that the notice of appeal shall also be served upon the owner of the property concerning which the complaint is made and affected thereby or person required to return said property for assessment.  [S13, §1373; C24, 27, 31, 35, 39, §7135; C46, 50, 54, 58, §405.25, 442.10; C62, 66, 71, 73, 75, 77, 79, 81, §441.42]  2018 Acts, ch 1041, §127  Referred to in §421.1A, 441.37A, 441.38
IA Code § 441.43 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.43 - Power of court.

441.43 Power of court.   Upon trial of any appeal from the action of the board of review or of the property assessment appeal board fixing the amount of assessment upon any property concerning which complaint is made, the court may increase, decrease, or affirm the amount of the assessment appealed from.  [S13, §1373; C24, 27, 31, 35, 39, §7136; C46, 50, 54, 58, §405.24, 442.11; C62, 66, 71, 73, 75, 77, 79, 81, §441.43]  2005 Acts, ch 150, §131  Referred to in §443.11
IA Code § 441.44 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.44 - Notice of voluntary settlement.

441.44 Notice of voluntary settlement.   1. The property assessment appeal board may adopt rules establishing requirements for notices of voluntary settlements in appeals before the board to be served upon affected taxing districts.   2. A voluntary court settlement of an assessment appeal shall not be valid unless written notice of the settlement shall first be served upon each of the affected taxing districts.  [C46, 50, 54, 58, §405.27; C62, 66, 71, 73, 75, 77, 79, 81, §441.44]  2017 Acts, ch 151, §22, 29  2017 amendment applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §29
IA Code § 441.45 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.45 - Abstract to state department of revenue.

441.45 Abstract to state department of revenue.   1. The county assessor of each county and each city assessor shall, on or before July 1 of each year, make out and transmit to the department of revenue an abstract of the real property in the assessor’s county or city, as the case may be, and file a copy of the abstract with the county auditor, in which the assessor shall set forth:   a. The number of acres of land and the aggregate taxable values of the land, exclusive of city lots, returned by the assessors, as corrected by the board of review.   b. The aggregate taxable values of real estate by class in each township and city in the county, returned as corrected by the board of review.   c. Other facts required by the director of revenue.   2. If a board of review continues in session beyond June 1, under sections 441.33 and 441.37, the abstract of the real property shall be made out and transmitted to the department of revenue within fifteen days after the date of final adjournment by the board.  [R60, §741; C73, §833; C97, §1377; S13, §1361; C24, 27, 31, 35, 39, §7117, 7139; C46, 50, 54, 58, §441.20, 442.14; C62, 66, 71, 73, 75, 77, 79, 81, §441.45]  83 Acts, ch 140, §1; 89 Acts, ch 296, §67; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §143  Referred to in §441.21, 443.22