Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 102 - Assessment Practices and Equalization › Rule 701-102.20 - 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
				441.31. 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.