Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 71 - Assessment Practices and Equalization › Rule 701-71.20 - Board of Review.

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Membership.
a.
Occupation of members.
One member of the county board of review must be actively engaged in farming as
				that member's primary occupation. However, it is not necessary for a board of
				review to have as a member one licensed real estate broker and one licensed
				architect or person experienced in the building and construction field if the
				person cannot be located after a good-faith effort to do so has been made by
				the conference board (1966 O.A.G. 416). In determining eligibility for
				membership on a board of review, a retired person is not considered to be
				employed in the occupation pursued prior to retirement, unless that person
				remains in reasonable contact with the former occupation, including some
				participation in matters associated with that occupation.
b.
Residency of members.
A
				person must be a resident of the assessor jurisdiction served to qualify for
				appointment as a member of the board of review. However, 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.
c.
Term of office.
The term
				of office of members of boards of review shall be for six years and shall be
				staggered as provided in Iowa Code section
				44131.. In the
				event of the death, resignation, or removal from office of a member of a board
				of review, the conference board or city council shall appoint a successor to
				serve the unexpired term of the previous incumbent.
d.
Membership on other boards.
A member of a board of review shall not at the same time serve on
				either the conference board or the examining board, or be an employee of the
				assessor's office (1948 O.A.G. 120, 1960 O.A.G. 226).
e.
Number of members.
A
				conference board or city council may at any time change the composition of a
				board of review to either three or five members. To reduce membership from five
				members to three members, the conference board or city council shall not
				appoint successors to fill the next two vacancies which occur (1970 O.A.G.
				342). To increase membership from three members to five members, the conference
				board or city council shall appoint two additional members whose initial terms
				shall expire at such times so that no two board members' terms expire at the
				end of the same year. Also, the conference board or city council may increase
				the membership of the board of review by an additional two members if it
				determines that a large number of protests warrant the emergency appointments.
				If the board of review has ten members, not more than four additional members
				may be appointed by the conference board. The terms of the emergency members
				will not exceed two years.
f.
Removal from office.
A member of a board of review may be
				removed from office by the conference board or city council but only after
				specific charges have been filed by the conference board or city
				council.
g.
Appointment of
				members.
Members of a county board of review shall be appointed by the
				county conference board. Members of a city board of review shall be appointed
				by the city conference board in cities with an assessor or by the city council
				in cities without an assessor. A city without an assessor can only have a board
				of review if the population of the city is 75,000 or more. A city with a
				population of more than 125,000 may appoint a city board of review or request
				the county conference board to appoint a ten-member county board of
				review.