421.1A - PROPERTY ASSESSMENT APPEAL BOARD.

        421.1A  PROPERTY ASSESSMENT APPEAL BOARD.         1.  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 for administrative and budgetary purposes.  The board's      principal office shall be in the office of the department of revenue      in the capital of the state.         2. a.  The property assessment appeal board shall consist of      three members appointed to staggered six-year terms, beginning and      ending as provided in section 69.19, by the governor and subject to      confirmation by the senate.  Subject to confirmation by the senate,      the governor shall appoint from the members a chairperson 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.  The term of office for the initial board      shall begin January 1, 2007.         b.  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.  One member of the board      shall be a certified real estate appraiser or hold a professional      appraisal designation, one member shall be an attorney practicing in      the area of state and local taxation or property tax appraisals, and      one member shall be a professional with experience in the field of      accounting or finance and with experience in state and local taxation      matters.  No more than two members of the board may be from the same      political party as that term is defined in section 43.2.         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 chapter 8A, subchapter IV.         3.  At the election of a property owner or aggrieved taxpayer or      an appellant described in section 441.42, the property assessment      appeal board shall review any final decision, finding, ruling,      determination, or order of a local board of review relating to      protests of an assessment, valuation, or application of an      equalization order.         4.  The property assessment appeal board may do all of the      following:         a.  Affirm, reverse, or modify a final decision, finding,      ruling, determination, or order of a local board of review.         b.  Order the payment or refund of property taxes in a matter      over which the board has jurisdiction.         c.  Grant other relief or issue writs, orders, or directives      that the board deems necessary or appropriate in the process of      disposing of a matter over which the board has jurisdiction.         d.  Subpoena documents and witnesses and administer oaths.         e.  Adopt administrative rules pursuant to chapter 17A for the      administration and implementation of its powers, including rules for      practice and procedure for protests filed with the board, the manner      in which hearings on appeals of assessments shall be conducted,      filing fees to be imposed by the board, and for the determination of      the correct assessment of property which is the subject of an appeal.         f.  Adopt administrative rules pursuant to chapter 17A      necessary for the preservation of order and the regulation of      proceedings before the board, including forms or notice and the      service thereof, which rules shall conform as nearly as possible to      those in use in the courts of this state.         5.  The property assessment appeal board shall employ a competent      attorney to serve as its general counsel, and assistants to the      general counsel as it finds necessary for the full and efficient      discharge of its duties.  The general counsel is the attorney for,      and legal advisor of, the board.  The general counsel or an assistant      to the general counsel shall provide the necessary legal advice to      the board in all matters and shall represent the board in all actions      instituted in a court challenging the validity of a rule or order of      the board.  The general counsel shall devote full time to the duties      of the office.  During employment as general counsel to the board,      the counsel shall not be a member of a political committee,      contribute to a political campaign, participate in a political      campaign, or be a candidate for partisan political office.  The      general counsel and assistants to the general counsel shall be      considered state employees and are subject to the merit system      provisions of chapter 8A, subchapter IV.         6.  The members of the property assessment appeal board shall      receive compensation from the state commensurate with the salary of a      district judge through December 31, 2013.  The members of the board      shall be considered state employees for purposes of salary and      benefits.  The members of the board and any employees of the board,      when required to travel in the discharge of official duties, shall be      paid their actual and necessary expenses incurred in the performance      of duties.         7. a.  Effective January 1, 2012, a property assessment appeal      board review committee is established.  Staffing assistance to the      committee shall be provided by the department of revenue.  The      committee shall consist of six members of the general assembly, two      appointed by the majority leader of the senate, one appointed by the      minority leader of the senate, two appointed by the speaker of the      house of representatives, and one appointed by the minority leader of      the house of representatives; the director of revenue or the      director's designee; a county assessor appointed by the Iowa state      association of counties; and a city assessor appointed by the Iowa      league of cities.         b.  The property assessment appeal board review committee      shall review the activities of the property assessment appeal board      since its inception.  The review committee may recommend the revision      of any rules, regulations, directives, or forms relating to the      activities of the property assessment appeal board.         c.  The review committee shall report to the general assembly      by January 15, 2013.  The report shall include any recommended      changes in laws relating to the property assessment appeal board, the      reasons for the committee's recommendations, and any other      information the committee deems advisable.  
         Section History: Recent Form
         2005 Acts, ch 150, §121; 2006 Acts, ch 1185, §30; 2007 Acts, ch      215, §27         Referred to in § 441.37A         Confirmation, see §2.32 
         Footnotes
         For future repeal of this section effective July 1, 2013, see 2005      Acts, ch 150, § 134