Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.26 - Assessor Compliance

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The
				assessor shall determine the value of real property in accordance with rules
				adopted by the department of revenue and in accordance with forms and
				guidelines contained in the Iowa Real Property Appraisal Manual prepared by the
				department. The assessor may use an alternative manual to value property if it
				is a unique type of property not covered in the manual prepared by the
				department.
(2) If the department
				finds that an assessor is not in compliance with the rules of the department
				relating to valuation of property or has disregarded the forms and guidelines
				contained in the real property appraisal manual, the department shall notify
				the assessor and each member of the conference board for that assessing
				jurisdiction. The notice shall be mailed by restricted certified mail and shall
				specify the areas of noncompliance and the steps necessary to achieve
				compliance. The notice shall also inform the assessor and conference board that
				if compliance is not achieved, a penalty may be imposed.
(3) The conference board shall respond to the
				department within 30 days of receipt of the notice of noncompliance. The
				conference board may respond to the notice by asserting that the assessor is in
				compliance with the rules, guidelines, and forms of the department or by
				informing the department that the conference board intends to submit a plan of
				action to achieve compliance. If the conference board responds to the
				notification by asserting that the assessor is in compliance, a hearing before
				the director of revenue shall be held on the matter within 60 days of receipt
				of the notice of noncompliance. The director's decision is subject to judicial
				review in accordance with Iowa Code chapter 17A. If it is agreed that the
				assessor is not in compliance, the conference board shall submit a plan of
				action within 60 days of receipt of the notice of noncompliance.
(4) The plan of action shall contain a time
				frame under which compliance shall be achieved, which shall be no later than
				January 1 of the following assessment year. The plan shall contain the
				signature of the assessor and of the chairperson of the conference board. The
				department shall review the plan to determine whether the plan is sufficient to
				achieve compliance. Within 30 days of receipt of the plan, the department shall
				notify the assessor and the chairperson of the conference board that it has
				accepted the plan or that it is necessary to submit an amended plan of
				action.
(5) By January 1 of the
				assessment year following the calendar year in which the plan of action was
				submitted to the department, the conference board shall submit a report to the
				department verifying that the plan was followed and compliance has been
				achieved. The department may conduct a field inspection to ensure that the
				assessor is in compliance. By January 31, the department shall notify the
				assessor and the conference board, by restricted certified mail, either that
				compliance has been achieved or that the assessor remains in noncompliance. If
				the department determines that the assessor remains in noncompliance, the
				department shall take steps to withhold up to 5 percent of the reimbursement
				payment authorized in Iowa Code section
				425.1 until the department
				determines that the assessor is in compliance.
(6) If the conference board disputes the
				determination of the department, the chairperson of the conference board may
				appeal the determination to the director of revenue under 701-Chapter 7.
This rule is intended to implement Iowa Code section
				  441.21.