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Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.9 - Reconciliation Report

Current through Register Vol. 47, No. 3, July 24, 2024
The assessor's report of any revaluation required by Iowa
				  Code section
				  4284.
				  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
				  44145.
				  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
				  4284. and
				  441.45.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.10 - 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
				42117(6).
				and rule
				701-793.
				(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
				44121..
				This rule is intended to implement Iowa Code section
				42117..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.11 - 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
				701-7112.
				(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
				44121..
				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
				701-7112.
				(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
				  44121.,
				  441.47,
				  44148. and
				  44149..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.12 - 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 I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.13 - 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
				  701-7112.
				  (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
				  44148..
This rule is intended to implement Iowa Code sections
				  44147. and
				  44148..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.14 - 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
				property tax 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 I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.15 - 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
				701-7114.
				(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 I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.16 - 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
				44121..
(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 I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.17 - 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
				44149. is
				that the application of the department's final equalization order results in a
				value greater than that permitted under Iowa Code section
				44121..
(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
				44149., 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
				  44149..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.18 - 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
				  44117. and
				  44135..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.19 - 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
				4411.,
				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
				4415.
				and
				44110..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.21 - Property Assessment Appeal Board

Current through Register Vol. 47, No. 3, July 24, 2024
This rule applies to appeals filed before January 1, 2015,
				  in which the property assessment appeal board has jurisdiction to hear appeals
				  from the action of a local board of review. Appeals filed on or after January
				  1, 2015, are governed by 701 -Chapter 126.
(1)
Establishment, membership, and
				location of the property assessment appeal board.
a. A statewide property assessment appeal
				board is created for the purpose of establishing a consistent, fair, and
				equitable property assessment appeal process. The statewide property assessment
				appeal board is established within the department of revenue. The board's
				principal office shall be in the office of the department of revenue.
b. The property assessment appeal board shall
				consist of three members appointed by the governor and subject to confirmation
				by the senate. The members shall be appointed to staggered six-year terms
				beginning initially on January 1, 2007, and ending as provided in Iowa Code
				section
				6919..
				Members' subsequent terms shall begin and end as provided in Iowa Code section
				6919..
				The governor shall appoint from the members a chairperson, subject to
				confirmation by the senate, of the board to a two-year term. Vacancies on the
				board shall be filled for the unexpired portion of the term in the same manner
				as regular appointments are made.
Each member of the property assessment appeal board shall be
				  qualified by virtue of at least two years' experience in the area of
				  government, corporate, or private practice relating to property appraisal and
				  property tax administration. Two members of the board shall be certified real
				  property appraisers and one member shall be an attorney practicing in the area
				  of state and local taxation or property tax appraisals. No more than two
				  members of the board may be from the same political party as that term is
				  defined in Iowa Code section
				  432..
c. The property assessment appeal
				board shall organize by appointing a secretary who shall take the same oath of
				office as the members of the board. The board may employ additional personnel
				as it finds necessary. All personnel employed by the board shall be considered
				state employees and are subject to the merit system provisions of Iowa Code
				chapter 8A, subchapter IV.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.22 - 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
				4284..
				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 I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.24 - 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 I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.25 - 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
Oklandv.
				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 I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.27 - 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 I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.28 - 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 I 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 I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.1 - 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 I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.3 - 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 I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.4 - 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
				  4415..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.5 - 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
				4415..
(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 I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.6 - 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
				4415.
				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
				4415.
				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 I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.8 - 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
				4418..
(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 I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.10 - 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 I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.11 - 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
				  4415.
				  to
				  4417..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.12 - Register of Eligible Candidates

Current through Register Vol. 47, No. 3, July 24, 2024
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 permanently 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 must complete the continuing
				  education requirements provided in Iowa Code sections
				  4415.
				  and
				  44110.
				  to be reappointed to their present position or appointed to the same position
				  in a different assessing jurisdiction. This provision does not apply to persons
				  not presently serving as an assessor or deputy assessor It shall be the duty of
				  the conference board in the case of assessor appointments and the duty of the
				  assessor in the case of deputy assessor appointments to receive written
				  verification from the director of continuing education requirement compliance.
				  An assessor or deputy assessor appointed as such without having complied with
				  continuing education requirements shall be removed from office on order of the
				  director No continuing education requirements need be met for an assessor to be
				  appointed a deputy assessor nor for a deputy assessor to be appointed an
				  assessor
This rule is intended to implement Iowa Code sections
				  4415.
				  and
				  44110..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.13 - Course of Study for Provisional Appointees

Current through Register Vol. 47, No. 3, July 24, 2024
A person who possesses temporary certification and receives a
				  provisional appointment as assessor shall within 18 months of the appointment
				  complete a course of study prescribed and administered by the department of
				  revenue. The course of study shall include the following:
(1) attendance of at least one basic
				assessment school conducted by the department of revenue;
(2) field instruction by appraisal personnel
				of the department of revenue;
(3)
				the actual appraisal of representative properties in each class of real estate;
				and
(4) attendance at the annual
				school of instruction sponsored by the department of revenue and the Iowa State
				Association of Assessors. In the event a person is unable to attend the annual
				school of instruction due to circumstances beyond the person's control, the
				director may, upon the request of the person, substitute comparable instruction
				for the fulfillment of this requirement. At three-month intervals following the
				appointment of the assessor, department of revenue appraisal personnel shall
				complete a review of the assessor's performance and discuss the review with the
				assessor If the review indicates unsatisfactory progress is being made toward
				developing a working knowledge of appraisal principles, the assessor shall be
				informed as to how the assessor's performance could be improved. Not less than
				60 nor more than 90 days before the expiration of the 18-month period, the
				director of revenue shall inform the assessor and the conference board of the
				assessor's jurisdiction of the director's determination as to whether the
				assessor satisfactorily completed the course. If the assessor satisfactorily
				completes the course, the assessor shall be granted regular certification. If
				the assessor does not satisfactorily complete the course, the director shall
				revoke the assessor's temporary certificate and notify the assessor and the
				conference board of the revocation and that the person 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 I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.14 - Examining Board

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Membership.
Each voting unit of the conference board shall
				appoint a member of the examining board. Members of the examining board shall
				not be members of the conference board, a body which selects a member of the
				conference board, or the local board of review (1960 O.A.G. 226). A person must
				be a resident of the assessing jurisdiction served to qualify for appointment
				as a member of the examining board. A member changing assessing jurisdiction
				residency after appointment to the board may continue to serve on the board
				until the member's current term of office expires.
(2)
Terms of members.
Members of the examining board shall be appointed for terms of six years. In
				the event of death, resignation, or removal from office of a member of the
				examining board, the appropriate voting unit, of the conference board shall
				appoint a successor to serve the unexpired term of the previous
				incumbent.
(3)
Removal of
				member A
member of an examining board may be removed from office only
				after specific charges have been filed against the member and a public hearing
				has been held if requested by the member
(4)
Duties.
The examining
				board may, at its discretion, contact all or some of the persons on the
				register of candidates eligible for appointment as assessor The examining board
				may conduct interviews with interested persons and may administer such further
				examinations as may enable the board to submit a recommendation to the
				conference board. In arriving at its recommendation, the examining board may
				set other professional standards including, but not limited to, examination
				scores, education, and experience.
(5)
Report to conference
				board.
The report to the conference board required pursuant to Iowa
				Code section
				4416.
				should contain a complete description of the examining board's investigations
				and activities. The report may, at the discretion of the examining board,
				contain recommendations to the conference board.
(6)
Time for action.
The
				examining board shall take all steps necessary to comply with the time frames
				set forth in Iowa Code section
				4416..
This rule is intended to implement Iowa Code sections 441.2,
				  441.3, 441.4, and 441.6.