reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 101 - Replacement Tax and Statewide Property Tax › Rule 701-101.19 - Billings

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Notice
				of adjustments.
Replacement tax subrule 70.6(1) is incorporated herein
				by reference.
(2)
Notice of
				assessment.
If, after following the procedure outlined in
				70.6(1)
"b,"
no agreement is reached and the person does not
				pay the amount determined to be correct to the director, a notice of the amount
				of tax due shall be sent to the taxpayer. This notice of assessment shall bear
				the signature of the director and will be sent by ordinary mail to the
				taxpayer.
A taxpayer has 60 days from the date of the notice of
				  assessment to file a protest according to the provisions of rule
				  701-7.8 (17A) or, if the
				  taxpayer fails to timely appeal a notice of assessment, the taxpayer may make
				  payment pursuant to rule
				  701-7.8 (17A) to the director
				  and file a refund claim with the director within the applicable period provided
				  in Iowa Code sections
				  437A.22 and
				  437A.14(1)
"b"
for filing such claims.
(3)
Supplemental
				assessments.
Replacement tax subrule 70.6(3) is incorporated by
				reference.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 101 - Replacement Tax and Statewide Property Tax › Rule 701-101.20 - Refunds

Current through Register Vol. 47, No. 3, July 24, 2024
Replacement tax subrules 70.7(1) to 70.7(3), 70.7(5) and
				  70.7(7) are incorporated herein by reference.
No credit or refund of taxes alleged to be unconstitutional
				  shall be allowed if such taxes were not paid under written protest which
				  specifies the particulars of the alleged unconstitutionality.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 101 - Replacement Tax and Statewide Property Tax › Rule 701-101.22 - Taxpayers Required to Keep Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Records required. The records required in
				this rule must be made available for examination upon request by the director
				or the director's authorized representative. The records must include all of
				those which would support the entries required to be made on the tax return.
				These records include but are not limited to:
a. Records associated with the assessed value
				and base year assessed value of property subject to the statewide property
				tax.
b. Records associated with the
				computation of the statewide property tax required to be shown due on the tax
				return.
c. Records associated with
				the book value of the local amount of any major addition by local taxing
				district.
d. Records associated
				with the book value of the statewide amount of any major addition.
e. Records associated with the transfer or
				disposal of all operating property in the preceding calendar year, by local
				taxing district.
f. Records
				associated with the book value of all other taxpayer property subject to the
				statewide property tax.
g. Records
				associated with the book value of any major addition, by situs, eligible for
				the urban revitalization exemption provided for in Iowa Code chapter
				404.
h. All work papers associated
				with any of the records described in this rule.
i. Records associated with allocation of
				property subject to statewide property tax among local taxing
				districts.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.2 - Assessment and Valuation of Real Estate

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Responsibility of
				assessor.
The valuation of real estate as established by city and
				county assessors shall be the actual value of the real estate as of January 1
				of the year in which the assessment is made. New parcels of real estate created
				by the division of existing parcels of real estate shall be assessed separately
				as of January 1 of the year following the division of the existing parcel of
				real estate.
(2)
Responsibility of other assessing officials.
Whenever local
				boards of review, county auditors, and county treasurers exercise assessment
				functions allowed or required by law, they shall follow the provisions of
				subrule 71.2(1) and rules 701-71.3(421,428,441) to
				701-71.7 (421, 427A, 428, 441).
This rule is intended to implement Iowa Code sections
				  421.17,
				  428.4 and
				  441.21.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.4 - Valuation of Residential Real Estate

Current through Register Vol. 47, No. 3, July 24, 2024
Residential real estate shall be assessed at its actual value
				  as defined in Iowa Code section
				  441.21.
In determining the actual value of residential real estate,
				  city and county assessors shall use the appraisal manual issued by the
				  department of revenue pursuant to Iowa Code section
				  421.17(17)  as
				  well as a locally conducted assessment/sales ratio study, an analysis of sales
				  of comparable properties, and any other relevant data available.
This rule is intended to implement Iowa Code sections
				  421.17,
				  428.4 and
				  441.21.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.6 - Valuation of Industrial Land and Buildings

Current through Register Vol. 47, No. 3, July 24, 2024
Industrial real estate shall be assessed at its actual value
				  as defined in Iowa Code section
				  441.21.
In determining the actual value of industrial land and
				  buildings, city and county assessors shall use the appraisal manual issued by
				  the department of revenue pursuant to Iowa Code section
				  421.17(17), and
				  any other relevant data available.
This rule is intended to implement Iowa Code sections
				  421.17,
				  428.4 and
				  441.21.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.7 - Valuation of Industrial Machinery

Current through Register Vol. 47, No. 3, July 24, 2024
Industrial machinery as referred to in Iowa Code section
				  427A.1(1)
"e"
shall include all machinery used in manufacturing
				  establishments and shall be assessed as real estate even though such machinery
				  might be assessed as personal property if not used in a manufacturing
				  establishment.
In determining the actual value of industrial machinery
				  assessed as real estate, the assessor shall give consideration to the
				  "Industrial Machinery and Equipment Valuation Guide" issued by the department
				  of revenue and any other relevant data available.
This rule is intended to implement Iowa Code sections
				  421.17,
				  427A.1,
				  428.4 and
				  441.21.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.8 - Abstract of Assessment

Current through Register Vol. 47, No. 3, July 24, 2024
Each city and county assessor shall submit annually to the
				  department of revenue at the times specified in Iowa Code section
				  441.45 an abstract of assessment
				  for the current year. The assessor shall use the form of abstract prescribed
				  and furnished by the department and shall enter on the abstract all information
				  required by the department. However, the department may approve the use of a
				  computer-prepared abstract if the data is in essentially the same format as on
				  the form prescribed by the department. The information entered on the abstract
				  of assessment shall be reviewed and considered by the department in equalizing
				  the valuations of classes of properties.
This rule is intended to implement Iowa Code sections
				  428.4 and
				  441.45.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.9 - Reconciliation Report

Current through Register Vol. 47, No. 3, July 24, 2024
The assessor's report of any revaluation required by Iowa
				  Code section 428.4 shall be made on the
				  reconciliation report prescribed and furnished by the department of revenue.
				  The assessor shall enter on the report all information required by the
				  department. The reconciliation report shall be a part of the abstract of
				  assessment required by Iowa Code section
				  441.45 and shall be reviewed and
				  considered by the department in equalizing valuations of classes of
				  property.
This rule is intended to implement Iowa Code sections
				  428.4 and
				  441.45.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.10 - Assessment/sales Ratio Study

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Basic data.
Basic data shall be that submitted to the
				department of revenue by county recorders and city and county assessors on
				forms prescribed and provided by the department, information furnished by
				parties to real estate transactions, and information obtained by field
				investigations made by the department of revenue.
(2)
Responsibility of recorders and
				assessors.
County recorders and city and county assessors shall
				complete the prescribed forms as required by Iowa Code subsection
				421.17(6)  and
				rule 701-79.3 (428A) in accordance
				with instructions issued by the department. Assessed values entered on the
				prescribed form shall be those established as of January 1 of the year in which
				the sale takes place.
(3)
Normal sales.
All real estate transfers shall be considered by
				the department of revenue to be normal sales unless there exists definite
				information which would indicate the transfer was not an arms-length
				transaction or is of an excludable nature as provided in Iowa Code section
				441.21.
This rule is intended to implement Iowa Code section
				  421.17.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.11 - Equalization of Assessments by Class of Property

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Commencing in 1977 and every two years
				thereafter, the department of revenue shall order the equalization of the
				levels of assessment of each class of property as provided in rule
				701-71.12 (441) by adding to or
				deducting from the valuation of each class of property, as reported to the
				department on the abstract of assessment and reconciliation report that is a
				part of the abstract, the percentage in each case as may be necessary to bring
				the level of assessment to its actual value as defined in Iowa Code section
				441.21. Valuation adjustments
				shall be ordered if the department determines that the aggregate valuation of a
				class of property as reported on the abstract of assessment submitted by the
				assessor is at least 5 percent above or below the aggregate valuation for that
				class of property as determined by the department pursuant to rule
				701-71.12 (441). Equalization
				orders of the department shall be restricted to equalizing the aggregate
				valuations of entire classes of property among the several assessing
				jurisdictions. All classifications of real estate shall be applied uniformly
				throughout the state of Iowa.
(2)
				Equalization percentage adjustments determined for residential realty located
				outside incorporated areas and not located on agricultural land shall apply to
				buildings located on agricultural land outside incorporated areas, which are
				primarily used or intended for human habitation, as defined in subrule 71.1(4).
Equalization percentage adjustments determined for
				  residential realty located within incorporated cities and not located on
				  agricultural land shall apply to buildings located on agricultural land within
				  incorporated cities that are primarily used or intended for human habitation as
				  defined in subrule 71.1(4).
This rule is intended to implement Iowa Code sections
				  441.21,
				  441.47,
				  441.48 and
				  441.49.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.12 - Determination of Aggregate Actual Values

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Agricultural real
				estate.
a.
Use of income
				capitalization study.
The equalized valuation of agricultural realty
				shall be based upon its productivity and net earning capacity and shall be
				determined in accordance with the provisions of this subrule. Data used shall
				pertain to crops harvested during the five-year period ending with the calendar
				year in which assessments were last equalized. The equalized valuation of
				agricultural realty shall be determined for each county as follows:
(1) Computation of county acres. This
				information shall be obtained from the USDA National Agricultural Statistics
				Service.
1. Total acres in farms: Total
				acreage used for agricultural purposes.
2. Corn acres: Sum of corn acres harvested
				including silage, popcorn and acres planted for sorghum.
3. Oats and wheat acres: Sum of oats and
				wheat acres harvested.
4. Soybean
				acres: Soybean acres harvested.
5.
				Hay acres: All hay acres harvested.
6. Pasture acres: All pasture acres. Total
				pasture acres shall be determined by multiplying the total acres in farms
				reported by the USDA National Agricultural Statistics Service by the percentage
				which total pasture land as reported in the most recent U.S. Census of
				Agriculture bears to the total acreage in farmland also reported in the most
				recent U.S. Census of Agriculture. The amount of tillable and nontillable
				pasture acres shall be determined as follows:
1.
From the most recent U.S. Census of Agriculture
							 obtain the following:
Cropland used only for pasture and grazing
________
acres
Woodland pasture
________
acres
Pasture land and rangeland (other than cropland and
							 woodland pasture)
________
acres
TOTAL PASTURE LAND (total of above):
________
acres
2.
Determine what percentage of the total pasture land
							 is cropland used only for pasture:
________
%
3.
Apply the percentage in "2" above to the 5-year
							 average total acres of pasture as determined above to determine the pasture
							 acres to be classified as tillable pasture. The remainder of the 5-year average
							 shall be classified as nontillable pasture land.
________
acres
7.
				Government programs: Determine the 5-year average acres participating in
				applicable government programs. Obtain data from the USDA Farm Service Agency,
				including but not limited to acreage devoted to the Payment-In-Kind (PIK),
				diverted and deficiency programs.
8. Other acres: The difference between the
				total acreage for land uses listed above and the total of all land in farms.
				Add the total of the corn, oats, soybeans, hay, tillable and nontillable
				pasture and diverted acres. Subtract this total from total acres in farms. The
				residual is classified as other acres.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.13 - Tentative Equalization Notices

Current through Register Vol. 47, No. 3, July 24, 2024
Prior to the issuance of the final equalization order to each
				  county auditor, a tentative equalization notice providing for proposed
				  percentage adjustments to the aggregate valuations of classes of property as
				  set forth in rule 701-71.12 (441) shall be mailed
				  to the county auditor whose valuations are proposed to be adjusted. The
				  tentative equalization notice constitutes the ten days' notice required by Iowa
				  Code section 441.48.
This rule is intended to implement Iowa Code sections
				  441.47 and
				  441.48.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.14 - Hearings Before the Department

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Protests.
Written or oral protest against the proposed
				percentage adjustments as set forth in the tentative equalization notice issued
				by the department of revenue shall be made only on behalf of the affected
				assessing jurisdiction. The protests shall be made only by officials of the
				assessing jurisdiction, including, but not limited to, an assessing
				jurisdiction's city council or board of supervisors, assessor, or city or
				county attorney. An assessing jurisdiction may submit a written protest in lieu
				of making an oral presentation before the department, or may submit an oral
				protest supported by written documentation. Protests against the adjustments in
				valuation contained in the tentative equalization notices shall be limited to a
				statement of the error or errors complained of and shall include such facts as
				might lead to their correction. No other factors shall be considered by the
				department in reviewing the protests. Protests and hearings on tentative
				equalization notices before the department are excluded from the provisions of
				the Iowa Administrative Procedure Act governing contested case
				proceedings.
(2)
Conduct of
				hearing.
The department shall schedule each hearing so as to allow the
				same amount of time within which each assessing jurisdiction can make its
				presentation. During the hearing each assessing jurisdiction shall be afforded
				the opportunity to present evidence relevant to its protest. The division
				administrator for the local government services division shall act as the
				department's representative. The department's representative shall preside at
				the hearing, which shall be held at the time and place designated by the
				department or such other time and place as may be mutually agreed upon by the
				department and the protesting assessing jurisdiction.
This rule is intended to implement Iowa Code section
				  441.48.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.15 - Final Equalization Order and Appeals

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Issuance of final equalization
				order.
After the tentative equalization notice has been issued and an
				opportunity for a hearing described in rule
				701-71.14 (441) has been
				afforded, the department of revenue shall issue a final equalization order by
				mail to the county auditor. The order shall specify any percentage adjustments
				in the aggregate valuations of any class of property to be made effective for
				the county as of January 1 of the year in which the order is issued. The final
				equalization order shall be issued on or before October 1 unless for good cause
				it cannot be issued until after October 1. The final equalization order shall
				be implemented by the county auditor.
(2)
Appeal of final equalization
				order.
The city or county officials of the affected county or
				assessing jurisdiction may appeal a final equalization order to the director of
				revenue by filing a notice of appeal with the clerk of the hearings section of
				the department of revenue. The notice of appeal must be filed or postmarked not
				later than ten days after the date the final equalization order is issued.
a.
Form of appeal.
The
				notice of appeal shall be in writing and in the same format as provided in
				701-subrule 7.8(6).
(1) The notice of appeal
				shall substantially state in separate numbered paragraphs the following:
1. The county or assessing
				jurisdiction;
2. The date on which
				the final equalization order was issued;
3. The portion of the equalization order
				being appealed;
4. A clear and
				concise assignment of each and every error;
5. A clear and concise statement of the facts
				upon which the affected county or assessing jurisdiction relies as sustaining
				the assignment of error;
6. The
				relief requested;
7. The signature
				of the city or county officials bringing the appeal, or their representative,
				along with the address to which all subsequent correspondence, notice or papers
				shall be served or mailed.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.16 - Alternative Method of Implementing Equalization Orders

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Application for permission to use
				an alternative method.
a. A request
				by an assessing jurisdiction for permission to use an alternative method of
				applying the final equalization order must be made in writing to the department
				of revenue within ten days from the date the county auditor receives the final
				equalization order. The written request shall include the following
				information:
(1) Facts evidencing the need to
				use an alternative method of implementing the final equalization order. Such
				facts shall clearly show that the proposed method is essential to ensure
				compliance with the provisions of Iowa Code section
				441.21.
(2) The exact methods to be employed in
				implementing the requested alternative method for each class of
				property.
(3) The specific method
				of notifying affected property owners of the valuation changes.
(4) Evidence that the alternative method will
				result in an aggregate property class valuation adjustment equivalent to that
				prescribed in the department's final equalization order.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.17 - Special Session of Boards of Review

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Grounds for protest.
The
				only ground for protesting to the local board of review reconvened in special
				session pursuant to Iowa Code section
				441.49 is that the application
				of the department's final equalization order results in a value greater than
				that permitted under Iowa Code section 441.21.
(2)
Authority of board of
				review.
When in special session to hear protests resulting from
				equalization adjustments, the local board of review shall only act upon
				protests for those properties for which valuations have been increased as a
				result of the application of the department of revenue's final equalization
				order.
The local board of review may adjust valuations of those
				  properties it deems warranted, but under no circumstance shall the adjustment
				  result in a value less than that which existed prior to the application of the
				  department's equalization order. The local board of review shall not adjust the
				  valuation of properties for which no protests have been filed.
(3)
Report of board of
				review.
In the report to the department of revenue of action taken by
				the local board of review in special session, the board of review shall report
				the aggregate valuation adjustments by class of property as well as all other
				information required by the department of revenue to determine if such actions
				may have substantially altered the equalization order.
(4)
Meetings of board of
				review.
If the final equalization order does not increase the
				valuation of any class of property, the board of review is not required to meet
				during the special session. If the final equalization order increases the
				valuation of one or more classes of property but no protests are filed by the
				times specified in Iowa Code section
				441.49, the board of review is
				not required to meet during the special session.
This rule is intended to implement Iowa Code sections
				  421.17(10)  and
				  441.49.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.18 - Judgment of Assessors and Local Boards of Review

Current through Register Vol. 47, No. 3, July 24, 2024
Nothing stated in these rules should be construed as
				  prohibiting the exercise of honest judgment, as provided by law, by the
				  assessors and local boards of review in matters pertaining to valuing and
				  assessing of individual properties within their respective
				  jurisdictions.
This rule is intended to implement Iowa Code sections
				  441.17 and
				  441.35.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.19 - Conference Boards

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Establishment and abolition of office.
a. As referred to in Iowa Code section
				441.1, the term "federal census"
				includes any special census conducted by the Bureau of the Census of the U.S.
				Department of Commerce as well as the Bureau's decennial census.
b. Within 60 days of receiving the certified
				results of a federal census indicating the population of a city having its own
				assessor has fallen below 10,000, the city council of the city shall repeal the
				ordinance providing for its own assessor.
c. Whenever the office of city assessor is
				abolished, all moneys in the assessment expense fund and the special appraiser
				fund shall be transferred to the appropriate accounts in the county assessor's
				office, and all equipment and supplies shall be transferred to the county
				assessor's office. Employees of the city assessor's office may, at the
				discretion of the county assessor, become employees of the county assessor.
				However, any deputy assessor of the city may not be appointed a deputy county
				assessor unless certified as eligible for appointment pursuant to Iowa Code
				sections 441.5 and
				441.10.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.22 - Assessors

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Conflict of interest.
An assessor shall not act as a private
				appraiser, or as a real estate broker or option agent in the jurisdiction in
				which serving as assessor (1976 O.A.G. 744).
(2)
Listing of property.
a. Forms. Assessors may design and use their
				own forms in lieu of those prescribed by the department of revenue provided
				that the forms contain all information contained on the prescribed form, are
				not substantially different from the prescribed form, and are approved by the
				director of revenue.
b. Assessment
				rolls. Assessment rolls must be prepared in duplicate for each property in a
				reassessment year as defined in Iowa Code section
				428.4. However, the copy of the
				roll does not have to be issued to a taxpayer unless there is a change in the
				assessment or the taxpayer requests the issuance of the duplicate
				copy.
c. Whenever a date specified
				in Iowa Code chapter 441 falls on a Saturday, Sunday, or legal holiday, the
				action required to be completed on or before that date shall be considered to
				have been timely completed if performed on or before the following day which is
				not a Saturday, Sunday, or holiday.
d. Buildings erected or improvements made by
				a person other than the owner of the land on which they are located are to be
				assessed to the owner of the buildings or improvements. Unpaid taxes are a lien
				on the buildings or improvements and not a lien on the land on which they are
				located.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.24 - Valuation of Dual Classification Property

Current through Register Vol. 47, No. 3, July 24, 2024
Real estate with a dual classification of
				  commercial/residential or industrial/residential shall be assessed at its
				  actual value as defined in Iowa Code section
				  441.21.
(1)
Allocation of dual classification
				values.
The assessor shall value as a whole properties that have
				portions classified as residential and portions classified as commercial or
				industrial. After the assessor has assigned a value to the property, the value
				shall be allocated between the two classes of property based on the appropriate
				appraisal methodology. The assessor shall allocate land value proportionately
				by class.
(2)
Notice of
				valuation.
The valuation notice issued pursuant to Iowa Code section
				441.23 shall include a breakdown of the valuation by class for the current year
				and the prior year.
(3)
Protest of assessment.
The valuation and assessment of
				property with a dual classification shall be considered one assessment, and any
				protest of assessment brought under Iowa Code section
				441.37 or subsequent appeal must
				be made on the entire assessment. Protests of assessments on the valuation of
				only one class of property are not permitted. The board of review shall review
				the valuation in total as both classifications are subject to the board's
				adjustment in any review proceeding. Likewise, any tribunal or court reviewing
				the board's decision shall base its review on the entire assessment.
This rule is intended to implement Iowa Code sections
				  421.17,
				  428.4 and
				  441.21 as amended by 2013 Iowa
				  Acts, Senate File 295.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.25 - Omitted Assessments

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Property subject to omitted assessment.
a.
Land and buildings.
An
				omitted assessment can be made only if land or buildings were not listed and
				assessed by the assessor. The failure to list and assess an entire building is
				an omission for which an omitted assessment can be made even if the land upon
				which the building is located has been listed and assessed. See
Okland
				v. Bilyeu,
359 N.W.2d 412 (Iowa 1984). However, the failure to
				consider the value added as a result of an improvement made does not constitute
				an omission for which an omitted assessment can be made if the building or land
				to which the improvement was made has been listed and assessed.
b.
Previously exempt
				property.
Property which has been erroneously determined to be exempt
				from taxation may be restored to taxation by the making of an omitted
				assessment. See
Talley v. Brown,
146 Iowa 360, 125 N.W. 243
				(1910). An omitted assessment is also made to restore to taxation previously
				exempt property which ceases to be eligible for an exemption.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.27 - Assessor Shall Not Assess Own Property

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Assessor and deputy assessor
				prohibited from assessing own property.
An assessor or deputy assessor
				shall not personally assess a property if the assessor or deputy assessor owns
				the property, has a financial interest in the property, or has a financial
				interest in the entity that owns the property. The assessing jurisdiction shall
				pay all costs and expenses associated with the assessment of the above
				property.
(2)
Certification
				to the department.
a. Not later than
				January 1 of each year, assessors shall certify to the director that the
				assessor did not personally assess the following property in the previous
				assessment year:
(1) Property owned by the
				assessor;
(2) Property in which the
				assessor has a financial interest;
(3) Property owned by an entity in which the
				assessor has a financial interest.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.28 - Special Counsel

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Before the
				conference board may employ special counsel to assist the city legal department
				or county attorney under Iowa Code section
				441.41, the city legal
				department in the case of cities having an assessor, or county attorney in the
				case of counties, shall first provide written approval of the employment of
				special counsel for each matter in which the special counsel will be employed
				on a case-by-case basis.
(2) In the
				event special counsel is employed, the assessor shall provide the department
				with written notice of said employment, including the matter being litigated,
				justification for the hiring of special counsel, and the special counsel's name
				and hourly rate, within ten days of the hiring. In the event that special
				counsel has been employed by the conference board as of December 23, 2020, the
				assessor shall provide the department with written notification of said
				employment, including the matter being litigated, justification for the hiring
				of special counsel, and the special counsel's name and hourly rate, within ten
				days of December 23, 2020, for each case. On or before January 1 of each year,
				the assessor shall submit to the director, on forms prescribed by the director,
				a report of all matters litigated by special counsel in the previous 12-month
				period and the cost of said litigation for each case.
This rule is intended to implement Iowa Code section
				  441.41 as amended by 2020 Iowa
				  Acts, House File 2641.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.1 - Application for Examination

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The
				application for the examination shall be made on a form prescribed by the
				director and shall constitute an integral part of the examination. The
				application form shall require information as to the education, training, and
				experience of the applicant, including evidence of successful completion of the
				preliminary education requirements required in subrule 72.3(2), and such other
				information as the director may deem pertinent. Applications must be received
				by the department at least three days prior to the date of the examination.
				Applications filed after February 9, 1976, shall be considered public records
				pursuant to Iowa Code chapter 22 (
City of Dubuque v. Telegraph Herald,
				Inc.,
297 N.W.2d 523 (Iowa 1980); 1982 O.A.G. 3).
(2) Upon receipt of a properly filed
				application, the department shall issue to the applicant a card granting the
				applicant admission to the examination. No applicant shall be admitted to the
				examination without presenting the admission card to the examination
				monitor.
(3) Whenever there occurs
				a vacancy in the office of assessor, the director shall, upon the written
				request of the examining board or conference board, forward to the board a copy
				of any applications requested by either board. When a vacancy occurs in the
				office of deputy assessor, the director shall, upon the written request of the
				assessor, forward to the assessor a copy of any applications requested by the
				assessor.
This rule is intended to implement Iowa Code section
				  441.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.3 - Eligibility Requirements to Take the Examination

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
High school diploma or its
				equivalent.
Only persons who possess a high school diploma or its
				equivalent are eligible to take the examination. The equivalent of high school
				diploma shall consist of a high school equivalency diploma issued by the
				department of education pursuant to Iowa Code chapter 259A, a similar document
				issued by the U.S. armed forces, or a similar document issued by another
				state.
(2)
Preliminary
				education requirements.
a. Only
				persons who have successfully completed the preliminary education requirements
				are eligible to take the examination. These requirements may be met by
				achieving one of the following:
(1) Successful
				completion of a department-approved course on Iowa assessment and taxation that
				includes coursework on Iowa laws within the time frame defined in paragraph
				72.3(2)
"b"
;
(2)
				Successful completion of a department-approved course on general appraisal and
				assessment practice in addition to a department-approved course on Iowa laws.
				Both courses must be successfully completed within the time frame defined in
				paragraph 72.3(2)
"b"
; or
(3) Receipt of a currently active
				department-approved professional appraisal designation from a recognized
				appraisal organization in conjunction with successful completion of a
				department-approved course on Iowa laws within the time frame defined in
				paragraph 72.3(2)
"b"
if the appraisal designation is not
				already specific to Iowa.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.4 - Appraisal-related Experience

Current through Register Vol. 47, No. 3, July 24, 2024
Appraisal-related experience shall include only such
				  experience as may have been obtained through full-time paid employment
				  consisting of the actual appraisal and valuation of property. The experience
				  shall have included the physical inspection of property as part of the
				  appraisal process and the setting of values for parcels of property.
This rule is intended to implement Iowa Code section
				  441.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.5 - Regular Certification

Current through Register Vol. 47, No. 3, July 24, 2024
(1) To
				obtain regular certification, a person must pass the examination and (a)
				possess two years' appraisal-related experience at the time of passing the
				examination, or (b) have obtained temporary certification, received a
				provisional appointment as assessor, and successfully completed the course of
				study prescribed by the director as provided in Iowa Code section
				441.5.
(2) If subsequent to passing the examination
				a person who has not received a provisional appointment as assessor attains two
				years' appraisal-related experience, the person must again pass the examination
				to obtain regular certification.
(3) A regular certificate expires two years
				after the most recent date certification is granted by the director. However,
				the regular certificate of a person who receives an appointment as assessor
				remains valid until the person's resignation or removal from the position of
				assessor, even though more than two years may have expired since certification
				was last granted.
(4) A regular
				certificate may at any time be renewed if the person possessing such a
				certificate passes the assessor examination. A regular certificate so renewed
				shall remain valid for a period of two years from the date certification was
				last granted, except as provided in subrule 72.5(3).
This rule is intended to implement Iowa Code section
				  441.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.6 - Temporary Certification

Current through Register Vol. 47, No. 3, July 24, 2024
(1) To
				obtain temporary certification, a person who does not possess two years'
				appraisal-related experience must pass the examination for the position of
				assessor.
(2) The temporary
				certificate of a person who does not receive a provisional appointment as
				assessor shall expire two years after the date the certification is granted by
				the director.
(3) The temporary
				certificate of a person who does not receive a provisional appointment as
				assessor may be renewed if the person retakes and passes the assessor
				examination. A temporary certificate so renewed shall remain valid for a period
				of two years from the date temporary certification was last granted.
(4) The temporary certificate of a person who
				receives a provisional appointment as assessor shall expire upon the person's
				successful completion of the course of study provided in Iowa Code section
				441.5 and the granting of regular certification by the director.
(5) The director shall revoke the temporary
				certificate of a person who receives a provisional appointment as assessor and
				who does not complete the course of study provided in Iowa Code section
				441.5 within 18 months of the
				person's appointment as assessor. Upon the revocation of an assessor's
				temporary certificate, the director shall notify the person of the revocation
				and shall notify the appropriate conference board of the revocation and that
				the assessor whose temporary certificate has been revoked is no longer eligible
				to hold the position of assessor.
This rule is intended to implement Iowa Code section
				  441.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.8 - Deputy Assessors-regular Certification

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A person who passes the examination for
				assessor or deputy assessor shall be granted regular deputy assessor
				certification by the director and shall be eligible for appointment to a deputy
				assessor position.
(2) A deputy
				assessor regular certificate shall expire two years after the most recent date
				certification is granted, except as provided in subrule 72.8(3).
(3) The deputy assessor regular certificate
				of a person who is appointed deputy assessor shall remain valid until the
				person's resignation or removal from the position of deputy assessor, or until
				the death, resignation, or removal of the assessor who appointed the person as
				deputy assessor. However, in the event of the death, resignation, or removal of
				the assessor, the deputy assessor certificate of the chief deputy shall remain
				valid until a new assessor is appointed. Nothing contained in this rule shall
				be construed to relieve a deputy assessor holding a restricted certificate of
				the continuing education requirements for the retention of the deputy
				assessor's position as provided in Iowa Code section
				441.8.
(4) A deputy assessor regular certificate may
				at any time be renewed if the person possessing such a certificate passes the
				assessor or deputy assessor examination. A deputy assessor certificate so
				renewed shall remain valid for a period of two years from the date
				certification was last granted, except as provided in subrule 72.8(3).
This rule is intended to implement Iowa Code section
				  441.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.10 - Appointment of Deputy Assessors

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				The appointments of deputy assessors holding regular certificates shall expire
				upon the death, resignation, or removal of the assessor, except that the
				appointment of the chief deputy assessor shall not expire until the appointment
				of a new assessor, nor shall the restricted certificate of a deputy assessor
				expire at that time.
(2) After the
				appointment of a new assessor, the assessor may appoint one or more deputy
				assessors from the registers of persons certified as eligible for appointment
				as assessor or deputy assessor. The assessor shall notify the director
				immediately of persons appointed as deputy assessors, the vacating of office by
				a deputy assessor, or a change in a deputy assessor's legal name.
This rule is intended to implement Iowa Code sections
				  441.5,
				  441.10 and
				  441.11.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.11 - Special Examinations

Current through Register Vol. 47, No. 3, July 24, 2024
The conference board of the city or county in which a special
				  examination is held shall reimburse the department for all expenses incurred in
				  the administration of the examination. In determining the amount of
				  reimbursement, the director shall take into consideration the costs of
				  traveling to and from the examination site, meals and lodging, if any, for the
				  monitor administering the examination, the costs of preparing and grading the
				  examinations, and the salary of the monitor during the time expended on the
				  examination.
This rule is intended to implement Iowa Code sections
				  441.5 to
				  441.7.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.12 - Register of Eligible Candidates

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Assessor and deputy assessor register.
a. Following the administration and grading
				of an examination for assessor or deputy assessor, the director shall establish
				updated registers containing the names, in alphabetical order, and addresses of
				all persons eligible for appointment. The registers shall not contain test
				scores, but the scores shall be given to the city or county conference board
				upon request. Eligible candidates shall remain on the register for two years
				following the date of certification by the director after which time the person
				must successfully retake the examination to be placed on the register. However,
				assessors and deputy assessors with six years of consecutive service shall be
				placed on the register without further testing being required. "Consecutive
				service" means service in which there was not more than 30 days' break in
				service. Assessor and deputy assessor service cannot be combined to meet the
				six-year consecutive service requirement. Assessors and deputy assessors are
				responsible for maintaining current contact information with the department,
				including mailing address, email address, and telephone number.
b. In maintaining the register, the
				department shall indicate which assessors and deputy assessors have retired
				from the profession. An assessor or deputy assessor may request to no longer be
				indicated as retired on the register.
c. Deceased assessors and deputy assessors
				shall be removed from the register.