Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.1 - Applicability and Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Applicability and scope.
The rules set forth in this chapter
				govern the proceedings for all cases filed on or after January 1, 2015, in
				which the property assessment appeal board (board) has jurisdiction to hear
				appeals from the action of a local board of review.
(2)
Definitions.
For the
				purpose of these rules, the following definitions shall apply:
"Appellant"
means the party filing the
				  appeal with the property assessment appeal board.
"Board"
means the property assessment appeal
				  board as created by Iowa Code section
				  4211. A
				  and governed by Iowa Code chapter 17A and section
				  44137A..
"Department"
means the Iowa department of
				  revenue.
"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
				  44131..
"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
				  e-mail 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 which is readable by the free Adobe®
				  Acrobat® Reader.
"Presiding officer"
means the chairperson,
				  member or members of the property assessment appeal board who preside over an
				  appeal of proceedings before the board.
"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.
"Remote access"
means a registered user's
				  ability to electronically search, view, copy, or download electronic documents
				  in an electronic record without the need to physically visit the board's
				  office.
"Secretary"
means the secretary for the
				  property assessment appeal board.
"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.