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Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 111 - Administration › Rule 701-111.2 - General Operation

Current through Register Vol. 47, No. 3, July 24, 2024
The chairperson of the committee shall be the director. The
				  director shall appoint to the committee a representative of the local
				  government services division of the department of revenue and two assessor
				  representatives. The assessor representatives shall serve four-year staggered
				  terms. To initiate the staggered-term policy, one assessor shall serve through
				  December 31, 2009, and the other assessor shall serve through December 31,
				  2011. The committee will meet at least once each year.
This rule is intended to implement Iowa Code section
				  441.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 111 - Administration › Rule 701-111.3 - Location

Current through Register Vol. 47, No. 3, July 24, 2024
Persons may obtain information about the committee and its
				  activities at the Department of Revenue in the Hoover State Office Building,
				  Des Moines, Iowa 50319. Persons wishing to obtain information or make
				  submissions should address their correspondence to that address.
This rule is intended to implement Iowa Code section
				  441.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 111 - Administration › Rule 701-111.4 - Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The committee is established to assist the director in
				  developing and administering a program of continuing education for Iowa
				  assessors and deputy assessors. The program will emphasize assessment and
				  appraisal procedures, assessment laws, rights and responsibilities of taxpayers
				  and property owners related to the assessment of property for taxation, duties
				  of assessors and deputy assessors, and other matters related to the positions
				  of assessor and deputy assessor. The director, with the assistance of the
				  committee, will designate the courses to be offered in the program, the content
				  of the courses, and the number of hours of classroom instruction for each
				  course. An evaluation of the program will be conducted at least annually with
				  any necessary changes made.
The director shall certify those assessors and deputy
				  assessors who have received sufficient credit to be eligible for reappointment
				  to their present position.
This rule is intended to implement Iowa Code section
				  441.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.1 - General

Current through Register Vol. 47, No. 3, July 24, 2024
Courses in the continuing education program may be taken for
				  tested credit or nontested credit. To receive tested credit for a course, an
				  assessor or deputy assessor must attend each session of the course and attain a
				  grade of at least 70 percent on an examination given at the conclusion of the
				  course. To receive nontested credit for a course, an assessor or deputy
				  assessor must attend each session of the course. Credit will be given for each
				  course equal to the number of hours of classroom instruction contained in the
				  course. A course may be taken for credit only once during the assessor's or
				  deputy assessor's current term of office. A person cannot receive both tested
				  credit and nontested credit for the same course, except for those courses
				  specifically designated by the director of revenue. At the discretion of the
				  director, up to 30 hours of tested credit may be granted for the completion of
				  a narrative appraisal meeting the satisfactory criteria established by a
				  professional appraisal society designated by the director. Only one narrative
				  appraisal may be approved for credit during an assessor's or deputy assessor's
				  current term of office. A term of office for purposes of these rules is six
				  years.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.2 - Confidentiality

Current through Register Vol. 47, No. 3, July 24, 2024
Examinations shall be held confidential by the members of the
				  assessor education advisory committee and by persons designated by the director
				  to have access to the examinations. Persons given access to the examinations
				  are those persons administering the examinations, the instructors of the course
				  for which the examinations are given and those persons entrusted with the
				  storage and retention of examinations by the director. The department of
				  revenue will store records of attendance at the courses and scores of the
				  examinations. Any person having access to examinations shall not divulge in any
				  manner not provided by law the results of any examination.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.3 - Certification of Assessors

Current through Register Vol. 47, No. 3, July 24, 2024
An assessor who has received credit equal to at least 150
				  hours of classroom instruction, of which at least 90 hours are tested credit,
				  during the assessor's current term shall be certified to the assessor's
				  conference board as eligible for reappointment to that position. Upon written
				  request by an assessor seeking a waiver of the continuing education
				  requirements, the director may waive the requirements for good cause.
				  Certification shall be only that the incumbent has met the requirements to be
				  eligible for reappointment. No scores or other information will be given to the
				  conference board.
A person who was appointed to complete an unexpired term
				  shall be certified as eligible for reappointment if the person completes the
				  required credits determined as follows:
Click
				  here to view Image
For example, if a person were appointed to fill the last 24
				  months of an unexpired term, the credit necessary for certification would be 50
				  hours determined as follows:
Click
				  here to view Image
If the person appointed to complete an unexpired term is an
				  assessor, the assessor may carry forward any credit hours received in the
				  previous position in excess of the number that would be necessary to be
				  considered current in that position. For example, if the assessor had completed
				  four years of a six-year term and had completed 120 hours of continuing
				  education credit, the assessor could carry forward to the new assessment
				  jurisdiction 20 hours of credit (120 - 4/6 × 150).
In situations in which the required number of hours of credit
				  must be prorated, at least 60 percent of the credits earned must be tested
				  credit. For example, if a person must earn 31 hours of credit for certification
				  during a 15-month period, at least 19 of the hours must be tested credit (31
				  × .60 = 18.6 = 19). Partial credit hours shall be rounded to the nearest
				  whole number.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.4 - Certification of Deputy Assessors

Current through Register Vol. 47, No. 3, July 24, 2024
A deputy assessor who has received credit equal to at least
				  90 classroom hours of instruction, of which at least 60 hours are tested,
				  during each six-year period following the deputy's appointment as deputy
				  assessor, shall be certified to the assessor employing the deputy as eligible
				  to continue as deputy assessor in that position. Certification shall be only
				  that the deputy has or has not met the requirements to be eligible to remain in
				  that position. No scores or other information will be given to the assessor.
				  For situations in which the required number of credit hours must be prorated,
				  see rule 701-123.3 (441).
If a deputy assessor fails to comply with continuing
				  education requirements, the deputy shall be removed from that position and not
				  reinstated until successful completion of the required hours of credit. Upon
				  written request by a deputy seeking a waiver of the continuing education
				  requirements, the director may waive the requirements for good cause. The
				  number of credit hours required for the deputy to be eligible for appointment
				  as a deputy in another jurisdiction shall be prorated according to the
				  completed portion of the deputy's six-year term.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.5 - Type of Credit

Current through Register Vol. 47, No. 3, July 24, 2024
A course, seminar, workshop, or symposium for which an
				  examination is given may be taken for tested credit or nontested credit at the
				  discretion of the assessor or deputy assessor. However, a course may not be
				  taken twice-once for tested credit and again for nontested credit-unless
				  specific approval is granted by the director. At the discretion of the
				  director, up to 30 hours tested credit may be given for a narrative appraisal
				  approved by a professional organization. In order to receive credit for a
				  narrative appraisal, an assessor or deputy assessor is required to provide a
				  letter from the professional organization stating the date the appraisal was
				  approved.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.6 - Retaking Examination

Current through Register Vol. 47, No. 3, July 24, 2024
If an assessor or deputy assessor successfully retakes an
				  examination for a course for which nontested credit previously had been
				  granted, the credit will be changed to tested credit upon receipt by the
				  director of evidence of passing the examination.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.7 - Instructor Credit

Current through Register Vol. 47, No. 3, July 24, 2024
An assessor or deputy assessor who serves as an instructor
				  for a course approved by the director for continuing education may receive
				  nontested credit for the number of hours of classroom instruction. The credit
				  shall be granted only once for each course, and cannot be granted for a course
				  for which the instructor previously received credit as a
				  student.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.8 - Conference Board and Assessor Notification

Current through Register Vol. 47, No. 3, July 24, 2024
Upon receiving credit for the required number of hours of
				  tested and nontested credit, an assessor or deputy assessor should request that
				  the director notify the appropriate conference board or assessor that the
				  continuing education requirements have been satisfied to ensure timely
				  notification.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 112 - Certification › Rule 701-112.9 - Director of Revenue Notification

Current through Register Vol. 47, No. 3, July 24, 2024
The chairperson of the conference board shall give written
				  notice to the director of revenue of the appointment or reappointment of an
				  assessor and the effective date within ten days of the decision of the board,
				  and the assessor shall give written notice to the director of the appointment
				  of a deputy assessor and the effective date within ten days of the decision of
				  the assessor.
This rule is intended to implement Iowa Code sections
				  441.6 and
				  441.10.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 113 - Courses › Rule 701-113.1 - Course Selection

Current through Register Vol. 47, No. 3, July 24, 2024
The courses selected by the assessor education advisory
				  committee for the continuing education program shall emphasize the areas
				  outlined in rule 701-122.4 (441). In establishing
				  courses, the committee will consider current assessor training programs in Iowa
				  and other states, and information from other sources.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 113 - Courses › Rule 701-113.2 - Scheduling of Courses

Current through Register Vol. 47, No. 3, July 24, 2024
Courses will be scheduled in such a way as to offer a variety
				  of times to allow flexibility for assessors and deputy assessors to schedule
				  their continuing education program. The number of participants for any course
				  may be limited at the time the course is established to ensure proper training
				  can be given each participant.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 113 - Courses › Rule 701-113.3 - Petitioning to Add, Delete or Modify Courses

Current through Register Vol. 47, No. 3, July 24, 2024
The director accepts and encourages the public to provide
				  input into the development of the assessor education program. Any person or
				  group may petition to add, delete or modify all or part of the program by
				  submitting a written request for the committee's consideration.
The overriding consideration in determining whether a
				  specific course is acceptable as continuing education is that it be a formal
				  program of learning which contributes directly to the professional competence
				  of an assessor or deputy assessor.
A continuing education course will qualify only if:
1. An outline of the course content and a
				description or copy of the final examination are prepared and filed with the
				director. In addition, any course changes are required to be filed with the
				director.
2. The course is at least
				one hour (60-minute period) in length.
3. The course is conducted by a qualified
				instructor, discussion leader, or lecturer. A qualified instructor, discussion
				leader, or lecturer is any individual whose background, training, education or
				experience makes it appropriate for that person to lead a discussion on the
				subject matter of the particular course.
4. Certificates of attendance must be sent to
				the director and the student.
5. An
				organization or person desiring accreditation of a course shall apply to the
				director for accreditation at least 60 days in advance of the commencement of
				the course on an application provided by the director (Form 51-002 "Application
				for Course Certification"). The director shall approve or deny the application.
				The application shall state the dates; subjects offered; total hours of
				instruction; names and qualifications of the instructor, discussion leader, or
				lecturer; a statement of the objectives of the course and how the objectives
				will be attained; an outline of the course content; a copy of the final
				examination; and any other pertinent information.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 113 - Courses › Rule 701-113.5 - Retaking a Course

Current through Register Vol. 47, No. 3, July 24, 2024
If an assessor or deputy assessor fails a course by receiving
				  a grade of less than 70 percent on the final examination or does not meet
				  attendance requirements established by the director, the course may be retaken.
				  Once a person has passed a course and received credit for the course, no
				  further credit can be received by taking the course again, except for those
				  courses so designated by the director. However, if an assessor or deputy
				  assessor wishes to retake a course as a refresher for the materials contained
				  in the course, the assessor or deputy assessor may do so, though no final
				  examination need be taken. If a course is applied for by a person already
				  having received credit, that person will only be allowed in the course if space
				  is available after consideration is first given to persons seeking credit for
				  certification in the course.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 113 - Courses › Rule 701-113.6 - Continuing Education Program for Assessors

Current through Register Vol. 47, No. 3, July 24, 2024
The director, with the assistance of the committee, has
				  determined the initial course content of the continuing education program for
				  Iowa assessors. Courses, seminars, workshops, and schools administered by the
				  American Institute of Real Estate Appraisers (AIREA), the International
				  Association of Assessing Officers (IAAO), the Iowa Department of Revenue (IDR),
				  the Society of Real Estate Appraisers (SREA), the American Society of Farm
				  Managers and Rural Appraisers (ASFMRA), the Iowa State Association of Assessors
				  (ISAA), the National Association of Independent Fee Appraisers (NAIFA),
				  graduate centers, universities, community colleges and technical institutes, as
				  qualify under rule 701-122.4 (441), have been
				  approved for certification. A copy of the approved courses may be obtained from
				  the Director of the Department of Revenue, Hoover State Office Building, Des
				  Moines, Iowa 50319. The director, with the assistance of the committee, shall
				  recertify courses at least every six years. At the request of the director, the
				  organization conducting a course shall provide the director with copies of
				  course evaluation forms completed by students.
Upon registration for an approved course, it is the
				  responsibility of the assessor or deputy assessor to request that notification
				  of attendance and test score be forwarded by the appropriate organization(s) to
				  the director justifying certification.
After the taking of a course it is the responsibility of the
				  assessor or deputy assessor to request credit for the course by completing an
				  application provided by the director (Form 51-001 "Application for Course
				  Credit") and submitting it to the Director of the Iowa Department of Revenue,
				  Hoover State Office Building, Des Moines, Iowa 50319.
The department of revenue will serve as the principal storage
				  facility for records of attendance and scores of examination. The information
				  shall be confidential in nature. Certification to the conference boards by the
				  director shall be only that the incumbent has met the requirements of the
				  continuing education program and is eligible for
				  reappointment.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 114 - Review of Agency Action › Rule 701-114.1 - Decisions Final

Current through Register Vol. 47, No. 3, July 24, 2024
Decisions of the director shall be considered final agency
				  action for purposes of appeal. Any person aggrieved by an action of the
				  director may appeal to the district court as provided by law. Results of
				  examinations are not decisions of the director and are not appealable directly
				  to court. If a person feels aggrieved on the results of an examination or
				  course, the person may petition the director in accordance with rule
				  701-124.3
				  (441).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 114 - Review of Agency Action › Rule 701-114.2 - Grievance and Appeal Procedures

Current through Register Vol. 47, No. 3, July 24, 2024
Prior to appealing to district court any aggrieved person may
				  petition the director in writing to reconsider an action. In addition, the
				  director will consider grievances which have been filed based on any area in
				  which the director has jurisdiction.
A petition or grievance must be filed with the director
				  within 30 days of the decision or action leading to the grievance. The petition
				  must state the reasons for reconsideration of the director's action and a
				  grievance must contain the facts leading to the grievance and a statement
				  showing the director has jurisdiction.
The director shall appoint a grievance committee comprised of
				  three members of the assessor education advisory committee to review petitions
				  and grievances, meet with the affected parties if necessary, and recommend in
				  writing to the director a proposed resolution of the matter. The director will
				  consider the recommendation of the grievance committee at its next meeting and
				  inform the affected parties of the decision in writing within ten days. The
				  date of the written reply by the director shall constitute final agency action
				  for purposes of appeal.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.2 - Appeal and Answer

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Appeal
				and jurisdiction.
The deadline for filing an appeal is as stated in
				Iowa Code section 441.37A. The appeal may be filed
				through the board's electronic filing system, delivered in person, mailed by
				first-class mail, or delivered to an established courier service for immediate
				delivery. An appeal filed using the electronic filing system must be filed by
				11:59 p.m. on the last day for filing.
(2)
Form of appeal.
The
				appeal should include:
a. The appellant's
				name, mailing address, email address, and telephone number;
b. The address of the property being appealed
				and its parcel number;
c. The
				grounds for appeal;
d. A short and
				plain statement of the claim;
e.
				The relief sought; and
f. If the
				party is represented by an attorney or designated representative, the attorney
				or designated representative's name, mailing address, email address, and
				telephone number.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.3 - Nonelectronic Service and Filing of Documents

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Applicability.
This rule applies to all nonelectronic filings
				made with the board by parties not voluntarily using the electronic filing
				system. Electronic filing and service of documents using the board's electronic
				filing system are governed by rule
				701-115.4 (421,441).
(2)
Service and filing of paper
				documents.
All motions, pleadings, briefs, and other papers shall be
				served upon each of the parties of record contemporaneously with their filing
				with the board.
a.
Service on
				parties.
All documents are deemed served at the time they are
				delivered in person to the opposing party; delivered to an established courier
				service for immediate delivery; mailed by first-class mail, so long as there is
				proof of mailing; or emailed to the opposing party per mutual
				agreement.
b.
Filing with
				the board.
Except where otherwise provided by law, a document is
				deemed filed at the time it is delivered to the board; delivered to an
				established courier service for immediate delivery; or mailed by first-class
				mail, so long as there is proof of mailing. A registered user of the board's
				electronic filing system may electronically file documents with the board
				pursuant to rule 701-115.4(421,441).
c.
Proof of mailing.
Proof
				of mailing includes: a legible United States Postal Service postmark on the
				envelope, a certificate of service, a notarized affidavit, or a certification
				in substantially the following form:
I certify under penalty of perjury and pursuant to the laws
				  of Iowa that, on (date of mailing), I mailed copies of (describe document)
				  addressed to the Property Assessment Appeal Board and to the names and
				  addresses of the parties listed below by depositing the same in a (United
				  States post office mailbox with correct postage properly affixed).
(Date) (Signature)
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.4 - Electronic Filing System

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Electronic filing and applicability.
a.
Electronic filing.
The
				board will maintain an electronic filing system, which is the preferred method
				for filing documents with the board.
b.
Applicability.
This rule
				applies to electronic filing and service of documents using the board's
				electronic filing system. Nonelectronic filing and service are governed by rule
				701-115.3 (421,441).
(1) The board may order the conversion of any
				appeal to an electronic file. Upon such an order, all future filings must be
				made using the board's electronic filing system in compliance with this rule,
				unless a filing is subject to the exception in paragraph
				115.4(1)
"c."
(2)
				In all other cases, a party or parties to a proceeding may voluntarily choose
				to use the electronic filing system in compliance with this
				rule.
c.
Exceptions.
Any item not capable of electronic filing shall be
				filed in a nonelectronic format pursuant to rule
				701-115.3
				(421,441).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.5 - Motions and Settlements

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Authority of board to issue procedural orders.
The board may
				issue preliminary orders regarding procedural matters.
(2)
Motions.
No technical
				form for motions is required. All prehearing motions should be in writing,
				filed with the board and contain the reasons and grounds supporting the motion.
				The board will act upon such motions as justice may require. Motions based on
				matters that do not appear of record shall be supported by affidavit. Any party
				may file a written response to a motion no later than ten days from the date
				the motion is filed unless the time period is extended or shortened by the
				board. The board may schedule oral argument on any motion.
a.
Filing of motions.
Motions pertaining to the hearing, except motions discussed in paragraph
				115.5(2)
"b,"
must be filed and served at least ten days before
				the date of hearing unless there is good cause for permitting later action or
				the time for such action is lengthened or shortened by the board.
b.
Motions for summary judgment and
				motions to dismiss for lack of jurisdiction.
(1) Motions for summary judgment and motions
				to dismiss for lack of jurisdiction should comply with the requirements of Iowa
				Rule of Civil Procedure 1.981. Notwithstanding the time for filing motions in
				Iowa Rule of Civil Procedure 1.981, motions should be filed within ten days of
				issuance of a notice of hearing or written consideration. Responses should
				follow the provisions of Iowa Rule of Civil Procedure 1.981. Motions will be
				disposed of according to the requirements of that rule unless such requirements
				are inconsistent with this chapter or any other provision of law governing in
				contested cases.
(2)
				Reserved.
c.
Motions to withdraw.
An appellant may withdraw the appeal. A
				withdrawal of an appeal must be in writing and signed by the appellant or the
				appellant's designated representative. Unless otherwise provided, withdrawal
				shall be with prejudice and the appellant shall not be able to refile the
				appeal. Within 20 days of the board's granting of a withdrawal of appeal, the
				appellant may make a motion to reopen the file and rescind the withdrawal based
				upon fraud, duress, undue influence, or mutual mistake.
d.
Motions for refund.
If
				the board reduces an assessment following a contested case hearing, the
				appellant shall be notified in the board's final agency action of the
				appellant's right to elect to be refunded for taxes already paid by filing a
				motion with the board. Such a motion shall be filed within ten days of the
				board's final agency action. If the appellant does not timely file a motion for
				refund, any change in taxes resulting from the assessment reduction shall be
				credited toward future tax payments.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.6 - Hearing Scheduling and Discovery Plan

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
When
				required.
For appeals involving properties assessed at $3 million or
				more, the parties shall file a hearing scheduling and discovery plan within 60
				days of the notice provided in subrule 115.2(5). In any other appeal, the
				parties may jointly file a hearing scheduling and discovery plan or the board
				may, on its own motion or the motion of any party, require parties to file a
				hearing scheduling and discovery plan. The dates established in a hearing
				scheduling and discovery plan under this rule shall supersede any dates set
				forth in this chapter.
(2)
Prehearing conference.
A party may request a prehearing
				conference to resolve any disputed issue pertaining to the plan.
(3)
Modification.
The
				parties may jointly agree to modify the plan. If one party seeks to modify the
				plan, the party must show good cause for the modification.
(4)
Failure to comply.
A
				party that does not comply with a plan must show good cause for not complying
				and that the other party is not substantially prejudiced by the noncompliance.
				Failing to comply with a plan may result in sanctions, including but not
				limited to the exclusion of evidence or dismissal of the appeal.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.8 - Hearings Before the Board

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Prehearing conference.
An informal conference of parties may
				be ordered at the discretion of the board or at the request of any party for
				any appropriate purpose. Any agreement reached at the conference shall be made
				a part of the record in the manner directed by the board.
(2)
Notice of hearing.
The
				notice of hearing will contain information required by Iowa Code section
				17A.12.
(3)
Waiver of
				30-day notice.
The parties may jointly waive the 30-day written notice
				requirement for a hearing in Iowa Code section
				441.37A by submitting a mutually
				agreed upon hearing date approved by the board.
(4)
Continuance.
A motion to
				continue the hearing or written consideration shall be in writing and, except
				in the case of unanticipated emergencies, filed not later than seven days
				before the hearing or written consideration. The motion should state the
				specific reason for the request and indicate whether the opposing party was
				contacted and agrees to a continuance. An emergency oral continuance may be
				obtained from the board. In determining whether to grant a continuance, the
				board may consider:
a. Prior
				continuances;
b. The interests of
				all parties;
c. The likelihood of
				informal settlement;
d. The
				existence of an emergency;
e. Any
				objection;
f. Any applicable time
				requirements;
g. The existence of a
				conflict in the schedules of counsel, parties, or witnesses;
h. The timeliness of the request;
				and
i. Other relevant factors,
				including the existence of a hearing scheduling and discovery plan.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.9 - Posthearing Motions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Motion
				to reopen records.
On its own motion or on the motion of a party, the
				board may reopen the record for the reception of further evidence. A motion to
				reopen the record may be made any time before the issuance of a final decision.
				A motion to reopen the record filed after issuance of the final decision will
				not be considered. In ruling on a motion to reopen the record from a party
				filed before issuance of the final decision, the board may consider:
a. Whether the information sought to be
				admitted is material;
b. The
				timeliness of the motion;
c.
				Whether the information sought to be admitted was available as of the date for
				hearing or written consideration and whether there is good cause for failing to
				present it;
d. The prejudice on the
				other party; and
e. Any and all
				other factors deemed relevant by the board.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 115 - Property Assessment Appeal Board › Rule 701-115.10 - Judicial Review

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Appeals
				of board decisions.
a. A party may
				seek judicial review of a decision rendered by the board under Iowa Code
				sections 441.37B and 17A.19.
b. The party or parties seeking judicial
				review shall bear the costs of preparing the transcription of the board
				hearing, if a transcription is required by the reviewing
				court.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 116 - Reassessment Expense Fund › Rule 701-116.1 - Reassessment Expense Fund

Current through Register Vol. 47, No. 3, July 24, 2024
The reassessment expense fund is created in the office of the
				  treasurer of state for the purpose of providing loans to city and county
				  conference boards for conducting reassessments of property. The director of
				  revenue is responsible for maintaining and administering the reassessment
				  expense fund. Persons wishing to obtain information pertaining to the
				  reassessment expense fund or to make submissions or requests should direct
				  correspondence to the attention of the Director, Department of Revenue, Hoover
				  State Office Building, Des Moines, Iowa 50319.
This rule is intended to implement Iowa Code section
				  421.30.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 116 - Reassessment Expense Fund › Rule 701-116.2 - Application for Loan

Current through Register Vol. 47, No. 3, July 24, 2024
Applications for loans from the reassessment expense fund may
				  be made by a conference board established under Iowa Code section
				  441.2. The application shall be
				  made on forms provided by the director of revenue and shall be submitted to the
				  director. Applications shall contain the following information:
1. A statement of the amount of funds in the
				special appraisal fund, any unencumbered balance in the assessment expense
				fund, and the maximum amount of revenue which could be raised from the
				assessment expense fund and the special appraisal fund.
2. A detailed statement as to how moneys
				obtained from the reassessment expense fund will be expended, such statement to
				be itemized to indicate specific expenditures for personnel, supplies and
				materials, mileage, public information, and payment for any work performed
				under contract with a professional appraisal firm.
3. A copy of the assessing jurisdiction's
				most recent budget as approved by the office of management.
4. A copy of any proposed contract with a
				professional appraisal company.
This rule is intended to implement Iowa Code section
				  421.30.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 116 - Reassessment Expense Fund › Rule 701-116.3 - Criteria for Granting Loan

Current through Register Vol. 47, No. 3, July 24, 2024
In determining whether to grant a loan from the reassessment
				  expense fund and the amount of any loan, the director shall consider the
				  following factors:
1. The amount of
				moneys presently on hand and not encumbered or intended for another purpose in
				both the assessment expense fund and the special appraisal fund.
2. When the assessing jurisdiction can next
				begin to collect revenues from the tax levied for the special appraisal
				fund.
3. The reasonableness and
				accuracy of the jurisdiction's statement as to how the funds are to be
				expended, giving special attention as to whether such funds will be expended in
				such a manner as to ensure compliance with the reassessment order.
4. The capability of the jurisdiction to
				repay the loan within the time period specified in Iowa Code section
				421.30.
This rule is intended to implement Iowa Code section
				  421.30.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 120 - Reassessment Expense Fund › Rule 701-120.1 - Reassessment Expense Fund

Current through Register Vol. 47, No. 3, July 24, 2024
The reassessment expense fund is created in the office of the
				  treasurer of state for the purpose of providing loans to city and county
				  conference boards for conducting reassessments of property. The director of
				  revenue is responsible for maintaining and administering the reassessment
				  expense fund. Persons wishing to obtain information pertaining to the
				  reassessment expense fund or to make submissions or requests should direct
				  correspondence to the attention of the Director, Department of Revenue, Hoover
				  State Office Building, Des Moines, Iowa 50319.
This rule is intended to implement Iowa Code section
				  42130..
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 120 - Reassessment Expense Fund › Rule 701-120.2 - Application for Loan

Current through Register Vol. 47, No. 3, July 24, 2024
Applications for loans from the reassessment expense fund may
				  be made by a conference board established under Iowa Code section
				  4412.. The
				  application shall be made on forms provided by the director of revenue and
				  shall be submitted to the director. Applications shall contain the following
				  information:
1. A statement of the
				amount of funds in the special appraisal fund, any unencumbered balance in the
				assessment expense fund, and the maximum amount of revenue which could be
				raised from the assessment expense fund and the special appraisal
				fund.
2. A detailed statement as to
				how moneys obtained from the reassessment expense fund will be expended, such
				statement to be itemized to indicate specific expenditures for personnel,
				supplies and materials, mileage, public information, and payment for any work
				performed under contract with a professional appraisal firm.
3. A copy of the assessing jurisdiction's
				most recent budget as approved by the office of management.
4. A copy of any proposed contract with a
				professional appraisal company.
This rule is intended to implement Iowa Code section
				  421.30.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 120 - Reassessment Expense Fund › Rule 701-120.3 - Criteria for Granting Loan

Current through Register Vol. 47, No. 3, July 24, 2024
In determining whether to grant a loan from the reassessment
				  expense fund and the amount of any loan, the director shall consider the
				  following factors:
1. The amount of
				moneys presently on hand and not encumbered or intended for another purpose in
				both the assessment expense fund and the special appraisal fund.
2. When the assessing jurisdiction can next
				begin to collect revenues from the tax levied for the special appraisal
				fund.
3. The reasonableness and
				accuracy of the jurisdiction's statement as to how the funds are to be
				expended, giving special attention as to whether such funds will be expended in
				such a manner as to ensure compliance with the reassessment order.
4. The capability of the jurisdiction to
				repay the loan within the time period specified in Iowa Code section
				42130..
This rule is intended to implement Iowa Code section
				  421.30.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 122 - Administration › Rule 701-122.1 - Establishment

Current through Register Vol. 47, No. 3, July 24, 2024
Iowa Code section
				  4418.
				  established a program of continuing education to be developed and administered
				  by the director of revenue, hereinafter referred to as the director To
				  administer the program, the director has established an assessor education
				  advisory committee, hereinafter referred to as the committee.
This rule is intended to implement Iowa Code section
				  4418..
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 122 - Administration › Rule 701-122.2 - General Operation

Current through Register Vol. 47, No. 3, July 24, 2024
The chairperson of the committee shall be the director The
				  director shall appoint to the committee a representative of the property tax
				  division of the department of revenue and two assessor representatives. The
				  assessor representatives shall serve four-year staggered terms. To initiate the
				  staggered-term policy, one assessor shall serve through December 31, 2009, and
				  the other assessor shall serve through December 31, 2011. The committee will
				  meet at least once each year
This rule is intended to implement Iowa Code section
				  4418..
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 122 - Administration › Rule 701-122.3 - Location

Current through Register Vol. 47, No. 3, July 24, 2024
Persons may obtain information about the committee and its
				  activities at the Department of Revenue in the Hoover State Office Building,
				  Des Moines, Iowa 50319. Persons wishing to obtain information or make
				  submissions should address their correspondence to that address.
This rule is intended to implement Iowa Code section
				  4418..
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 122 - Administration › Rule 701-122.4 - Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The committee is established to assist the director in
				  developing and administering a program of continuing education for Iowa
				  assessors and deputy assessors. The program will emphasize assessment and
				  appraisal procedures, assessment laws, rights and responsibilities of taxpayers
				  and property owners related to the assessment of property for taxation, duties
				  of assessors and deputy assessors, and other matters related to the positions
				  of assessor and deputy assessor The director, with the assistance of the
				  committee, will designate the courses to be offered in the program, the content
				  of the courses, and the number of hours of classroom instruction for each
				  course. An evaluation of the program will be conducted at least annually with
				  any necessary changes made.
The director shall certify those assessors and deputy
				  assessors who have received sufficient credit to be eligible for reappointment
				  to their present position.
This rule is intended to implement Iowa Code section
				  4418..
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.1 - General

Current through Register Vol. 47, No. 3, July 24, 2024
Courses in the continuing education program may be taken for
				  tested credit or nontested credit. To receive tested credit for a course, an
				  assessor or deputy assessor must attend each session of the course and attain a
				  grade of at least 70 percent on an examination given at the conclusion of the
				  course. To receive nontested credit for a course, an assessor or deputy
				  assessor must attend each session of the course. Credit will be given for each
				  course equal to the number of hours of classroom instruction contained in the
				  course. A course may be taken for credit only once during the assessor's or
				  deputy assessor's current term of office. A person cannot receive both tested
				  credit and nontested credit for the same course, except for those courses
				  specifically designated by the director of revenue. At the discretion of the
				  director, up to 30 hours of tested credit may be granted for the completion of
				  a narrative appraisal meeting the satisfactory criteria established by a
				  professional appraisal society designated by the director Only one narrative
				  appraisal may be approved for credit during an assessor's or deputy assessor's
				  current term of office. A term of office for purposes of these rules is six
				  years.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.2 - Confidentiality

Current through Register Vol. 47, No. 3, July 24, 2024
Examinations shall be held confidential by the members of the
				  assessor education advisory committee and by persons designated by the director
				  to have access to the examinations. Persons given access to the examinations
				  are those persons administering the examinations, the instructors of the course
				  for which the examinations are given and those persons entrusted with the
				  storage and retention of examinations by the director The department of revenue
				  will store records of attendance at the courses and scores of the examinations.
				  Any person having access to examinations shall not divulge in any manner not
				  provided by law the results of any examination.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.3 - Certification of Assessors

Current through Register Vol. 47, No. 3, July 24, 2024
An assessor who has received credit equal to at least 150
				  hours of classroom instruction, of which at least 90 hours are tested credit,
				  during the assessor's current term shall be certified to the assessor's
				  conference board as eligible for reappointment to that position. Upon written
				  request by an assessor seeking a waiver of the continuing education
				  requirements, the director may waive the requirements for good cause.
				  Certification shall be only that the incumbent has met the requirements to be
				  eligible for reappointment. No scores or other information will be given to the
				  conference board.
A person who was appointed to complete an unexpired term
				  shall be certified as eligible for reappointment if the person completes the
				  required credits determined as follows:
Number of months of unexpired term filled x 150 / 72
For example, if a person were appointed to fill the last 24
				  months of an unexpired term, the credit necessary for certification would be 50
				  hours determined as follows:
24 / 72 X 150 = 50 hours
If the person appointed to complete an unexpired term is an
				  assessor, the assessor may carry forward any credit hours received in the
				  previous position in excess of the number that would be necessary to be
				  considered current in that position. For example, if the assessor had completed
				  four years of a six-year term and had completed 120 hours of continuing
				  education credit, the assessor could carry forward to the new assessment
				  jurisdiction 20 hours of credit (120 - 4/6 x 150).
In situations in which the required number of hours of credit
				  must be prorated, at least 60 percent of the credits earned must be tested
				  credit. For example, if a person must earn 31 hours of credit for certification
				  during a 15-month period, at least 19 of the hours must be tested credit (31
				  x.60 = 18.6 = 19). Partial credit hours shall be rounded to the nearest whole
				  number