1. The taxpayer shall have thirty days from the date of the notice of assessment to appeal the assessment to the director of revenue. Thereafter, the proceedings before the director of revenue shall conform to the provisions of subsection 2 and chapter 17A.
2. The following rules shall apply to the appeal proceedings in addition to those stated in chapter 17A:
a. The department’s assessment shall be presumed correct and the burden of proof shall be on the taxpayer with respect to all issues raised on appeal, including any challenge of the department’s valuation.
b. The burden of proof must be carried by a preponderance of the evidence.
c. The director of revenue shall consider all evidence and witnesses offered by the taxpayer and the department, including but not limited to evidence relating to the proper valuation of the property involved.
d. The director of revenue shall make an independent determination of the value of the property based solely upon the director’s review of the evidence presented.
e. Upon the request of a party, the director of revenue shall set the case for hearing within one year of the date of the request, unless for good cause shown, by application and ruling thereon after notice and not ex parte, the hearing date is continued by the director of revenue. [C31, 35, §6982-d3; C39, §6982.3; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, §428.30; C81, §429.2] 94 Acts, ch 1133, §9, 16; 99 Acts, ch 151, §44, 89; 2006 Acts, ch 1010, §109, 110; 2015 Acts, ch 109, §20, 75; 2016 Acts, ch 1128, §7, 16, 24 Referred to in §429.1 \n
Notes of Decisions
Kruse v. Gaines, 139 N.W.2d 535 (Iowa 1966).
· cites it 10× “Sections 429.2 and 429.3, Code, 1962, in their present form, in effect since prior to 1931, provided as follows: “429.”
IES Utils. Inc. v. Iowa Dep't of Revenue & Fin., 545 N.W.2d 536 (Iowa 1996).
· cites it 2× “§ 429.2. At all agency levels, plaintiffs could urge the invalidity of the assessments and any valuation methodologies *540 inhering therein including challenges to allegedly improper rulemaking by DOR.”
Pruss v. Iowa Dep't of Revenue, 330 N.W.2d 300 (Iowa 1983).
· cites it 2× “Section 429.2 provides that notwithstanding IAPA, the taxpayer has thirty days from that notice to appeal to the board.”
Faber v. Loveless, 88 N.W.2d 112 (Iowa 1958).
· cites it 2× “, with the assessor and Section 429.2 requires such to be taxed at five mills on the dollar of actual valuation.”
Laubersheimer v. Huiskamp, 152 N.W.2d 625 (Iowa 1967).
· cites it 2× “A joint assessment of the moneys and credits of two persons, even if they be husband and wife, is not the same as an assessment against each individual owner for his own property and is not substantial compliance with the statute. Lucille Huiskamp had no obligation to pay the…”
Faber v. Loveless, 88 N.W.2d 112 (Iowa 1958).
· cites it 2× “with the assessor and section 429.2 requires such to be taxed at five mills on the dollar of actual valuation.”
Zobel v. Schau, 150 N.W.2d 626 (Iowa 1967).
· cites it 6× “Prior to the amendment by the Sixty-first General Assembly, referred to supra, Code section 429.2 provided in part: "Moneys, credits and corporation shares or stocks, * * * shall be assessed and * * * shall be taxed upon the uniform basis throughout the state of five mills on…”
Cherry v. Bd. of Review, 26 N.W.2d 316 (Iowa 1947).
· cites it 4× “We think that section 6985, Code of 1939 (section 429.2, Code of 1946) is also to be considered.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.