Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.5 - Motions and Settlements

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Authority of board to issue procedural orders.
The board may
				issue preliminary orders regarding procedural matters.
(2)
Motions.
No technical
				form for motions is required. All prehearing motions shall be in writing, shall
				be filed with the board and shall contain the reasons and grounds supporting
				the motion. The board shall act upon such motions as justice may require.
				Motions based on matters which do not appear of record shall be supported by
				affidavit. Any party may file a written response to a motion no later than 10
				days from the date the motion is filed, unless the time period is extended or
				shortened by the board or presiding officer. The presiding officer may schedule
				oral argument on any motion.
a.
Filing of motions.
Motions pertaining to the hearing, except
				motions for summary judgment, must be filed and served at least 10 days prior
				to the date of hearing unless there is good cause for permitting later action
				or the time for such action is lengthened or shortened by the board or
				presiding officer.
b.
Motions for summary judgment.
(1) Motions for summary judgment shall comply
				with the requirements of Iowa Rule of Civil Procedure 1.981 and shall be
				subject to disposition according to the requirements of that rule to the extent
				such requirements are not inconsistent with the provisions of this chapter or
				any other provision of law governing the procedure in contested
				cases.
(2) Motions for summary
				judgment must be filed and served no later than 90 days after service of the
				notice of appeal, unless good cause is shown for a later filing. Good cause may
				include, but is not limited to, information the moving party obtains through
				discovery. Any party resisting the motion shall file and serve a resistance
				within 20 days, unless otherwise ordered by the board or presiding officer,
				from the date a copy of the motion was served. The time fixed for hearing or
				nonoral submission shall be not less than 30 days after the filing of the
				motion, unless a shorter time is ordered by the presiding officer. A summary
				judgment order rendered on all issues in a contested case is subject to
				rehearing pursuant to subrule 126.9(2).
c.
Motions to withdraw.
An
				appellant may withdraw the appeal prior to the hearing. Such a withdrawal of an
				appeal must be in writing and signed by the appellant or the appellant's
				designated representative. Unless otherwise provided, withdrawal shall be with
				prejudice and the appellant shall not be able to refile the appeal. Within 20
				days of the board's granting of a withdrawal of appeal, the appellant may make
				a motion to reopen the file and rescind the withdrawal based upon fraud,
				duress, undue influence, or mutual mistake.
d.
Motions for refund.
For
				assessment years beginning on or after January 1, 2018, if the board reduces an
				assessment following a contested case hearing, the appellant shall be notified
				in the board's final agency action of the appellant's right to elect to be
				refunded for taxes already paid by filing a motion with the board. Such a
				motion shall be filed within 10 days of the board's final agency action. If the
				appellant does not timely file a motion for refund, any change in taxes
				resulting from the assessment reduction shall be credited toward future tax
				payments.