Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.1 - Applicability and Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Applicability and scope.
The rules in this chapter govern the
				proceedings for appeals filed under Iowa Code section
				441.37A before the property
				assessment appeal board. In cases filed under Iowa Code section
				427.1(40), Iowa
				Code section 441.42, or other applicable
				provision, the board may use these rules and issue other necessary orders
				consistent with law.
(2)
Definitions.
For the purpose of these rules, the following
				definitions apply:
"Appellant"
means the party filing the
				  appeal with the board.
"Appellee"
means the party responding to the
				  appeal.
"Board"
means the property assessment appeal
				  board created by Iowa Code section
				  421.1A.
"Contested case"
means a proceeding defined
				  by Iowa Code section 17A.2(5)  or
				  17A.10A.
"Custodian"
means the board or a person
				  lawfully delegated authority by the board to act for the board in implementing
				  Iowa Code chapter 22.
"Decision"
means the board's findings of
				  fact, conclusions of law, decision, and order in a contested case.
"Electronic filing"
means the electronic
				  transmission of a document to the electronic filing system together with the
				  production and transmission of a notice of electronic filing.
"Electronic filing system"
means the system
				  established by the board for the filing of papers and service of the same to
				  opposing parties.
"Electronic record"
means a record, file, or
				  document created, generated, sent, communicated, received, or stored by
				  electronic means.
"Electronic service"
means the electronic
				  transmission of a notification to the registered users who are entitled to
				  receive notice of the filing.
"Local board of review"
means the board of
				  review as defined by Iowa Code section
				  441.31.
"Nonelectronic filing"
means a process by
				  which a paper document or other nonelectronic item is filed with the
				  board.
"Notice of electronic filing"
means an email
				  notification generated by the electronic filing system when a document is
				  electronically filed.
"Party"
means each person or entity named or
				  admitted as a party or properly seeking and entitled as of right to be admitted
				  as a party.
"PDF"
means an electronic document filed in
				  a portable document format that is readable by the free Adobe® Acrobat®
				  Reader.
"Public access terminal"
means a computer
				  located at the board's office where the public may view, print, and
				  electronically file documents.
"Registered user"
means an individual who
				  can electronically file documents and electronically view and download files
				  through the use of a username and password.
"Signature"
means a registered user's
				  username and password accompanied by one of the following:
1. "Digitized signature" means an embeddable
				image of a person's handwritten signature;
2. "Electronic signature" means an electronic
				symbol ("/s/" or "/registered user's name/") executed or adopted by a person
				with the intent to sign; or
3.
				"Nonelectronic signature" means a handwritten signature applied to an original
				document.
"Written consideration"
means the board's
				  consideration of an appeal without a hearing.