Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.7 - Discovery and Evidence

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Discovery procedure.
The scope of discovery described in Iowa
				Rule of Civil Procedure 1.503 applies to board appeals. When considering
				relevancy, the board shall consider the provisions of Iowa Code chapter 441,
				701-Chapter 102, and other applicable law. The following discovery procedures
				in the Iowa Rules of Civil Procedure are available to the parties in an appeal:
				depositions upon oral examination or written questions; written
				interrogatories; production of documents, electronically stored information,
				and things; entry upon land for inspection and other purposes; and requests for
				admission. The time frames for discovery in the Iowa Rules of Civil Procedure
				govern, unless lengthened or shortened by the board.
a. Iowa Rules of Civil Procedure 1.701
				through 1.717 regarding depositions apply to any depositions taken in an
				appeal. Any party taking a deposition in an appeal is responsible for any
				deposition costs. Deposition costs include but are not limited to reimbursement
				for mileage of the deponent, costs of a certified shorthand reporter, and
				expert witness fees, as applicable.
b. Subject to the limitations in paragraph
				115.7(1)
"h,"
Iowa Rule of Civil Procedure 1.509 applies to any
				interrogatories propounded.
c.
				Subject to the limitations in paragraph 115.7(1)
"h,"
Iowa Rule
				of Civil Procedure 1.512 applies to any requests for production of documents,
				electronically stored information, and things; and entry upon land for
				inspection and other purposes.
d.
				Iowa Rule of Civil Procedure 1.510 applies to any requests for admission. Iowa
				Rule of Civil Procedure 1.511, regarding the effect of an admission,
				applies.
e. The mandatory
				disclosure and discovery conference requirements in Iowa Rules of Civil
				Procedure 1.500 and 1.507 do not apply to appeals before the board.
f. Iowa Rule of Civil Procedure 1.508 applies
				to discovery of any experts identified by a party.
g. Discovery shall be served on all parties
				but should not be filed with the board. Parties should file a notice with the
				board when a notice of deposition or a discovery request or response is served
				on another party. The notice filed with the board should include the date, the
				manner of service, and the names and addresses of the persons served. Other
				discovery materials should not be filed unless ordered by the board.
h. In addition to the limits on discovery
				requests in Iowa Rules of Civil Procedure 1.509 and 1.512, the following limits
				apply to appeals of property assessed for less than $1 million:
(1) A party shall not serve on any other
				party more than 15 interrogatories, including all discrete subparts.
(2) A party shall not serve on any other
				party more than ten requests for production of documents, electronically stored
				information, and things.
A party to the appeal may file a motion with the board
				  requesting leave to serve additional discovery requests. The motion must
				  include the proposed interrogatories or requests for production of documents
				  and the reasons establishing good cause for their use.