1. The board of review shall have the power:
a. To equalize assessments by raising or lowering the individual assessments of real
property, including new buildings, made by the assessor.
b. To add to the assessment rolls any taxable property which has been omitted by the
assessor.
c. To add to the assessment rolls for taxation property which the board believes has
been erroneously exempted from taxation. Revocation of a property tax exemption shall
commence with the assessment for the current assessment year, and shall not be applied to
prior assessment years.
2. In any year after the year in which an assessment has been made of all of the real estate
in any taxing district, the board of review shall meet as provided in section 441.33, and where
the board finds the same has changed in value, the board shall revalue and reassess any part
or all of the real estate contained in such taxing district, and in such case, the board shall
determine the actual value as of January 1 of the year of the revaluation and reassessment
and compute the taxable value thereof. If the assessment of any such property is raised, or
any property is added to the tax list by the board, the clerk shall give notice in the manner
provided in section 441.36. If all property in any taxing district is revalued and reassessed,
the board shall, in addition to notices required to be provided in the manner specified in
section 441.36, instruct the clerk to give immediate notice by one publication in one of the
official newspapers located in the taxing district. The decision of the board as to the foregoing
matters shall be subject to appeal to the property assessment appeal board within the same
time and in the same manner as provided in section 441.37A and to the district court within
the same time and in the same manner as provided in section 441.38.
[C35, §7129-e1; C39, §7129.1; C46, 50, 54, 58, §405.21, 442.2; C62, 66, 71, 73, 75, 77, 79, 81,
§441.35]
87 Acts, ch 84, §2; 89 Acts, ch 296, §66; 2005 Acts, ch 150, §127; 2011 Acts, ch 25, §143;
2013 Acts, ch 123, §55, 64, 65; 2015 Acts, ch 116, §8, 13
\n
Notes of Decisions
James Black Dry Goods Co. v. Bd. of Review, 151 N.W.2d 534 (Iowa 1967).
· cites it 14× “35, subsection 2, of the Code sets forth the powers of the Board and provides: “In any year after the year in which an assessment has been made, all of the real estate in any taxing district, it shall be the duty of the board of review to meet as provided in section 441.”
Sec. Mut. Ins. Ass'n of Iowa v. Bd. of Review, 467 N.W.2d 301 (Iowa Ct. App. 1991).
· cites it 8× “In addition to the above, the property owner may protest annually to the board under the provisions of section 441.35, but such protest shall be in the same manner and upon the same terms as heretofore prescribed in this section.”
Farmers Grain Dealers Ass'n of Iowa v. Woodward, 334 N.W.2d 295 (Iowa 1983).
· cites it 4× “33 required sessions by the board from May 1 to 31 and, with extensions, to August 1, and section 441.35 provided: The board of review shall have the power: 1.”
White v. Bd. of Review of Polk Cnty., 244 N.W.2d 765 (Iowa 1976).
· cites it 4× “Under section 441.35 taxpayer sought reduction of the assessment because the property had decreased in value.”
South Iowa Methodist Homes, Inc. v. Bd. of Review, 393 N.W.2d 804 (Iowa 1986).
· cites it 11× “§ 441.35(1). The composition of the board of review reflects this purpose, as the statute commands: As nearly as possible this board shall include one licensed real estate broker *808 and one registered architect or person experienced in the building and construction field.”
Power v. Regis, 220 N.W.2d 587 (Iowa 1974).
· cites it 3× “37(4) (error in assessment) and § 441.35 (change in value from prior year).”
Equitable Life Ins. Co. v. Bd. of Review, 252 N.W.2d 449 (Iowa 1977).
· cites it 2× “In answering the board pointed out an assessment appeal is triable de novo in district court and asserted any statements made to the board by Equitable’s witnesses were not under oath and were in no way binding upon the board.”
— Iowa Code § 441.35(1) — 2 cases
South Iowa Methodist Homes, Inc. v. Bd. of Review, 393 N.W.2d 804 (Iowa 1986).
“§ 441.35(1). The composition of the board of review reflects this purpose, as the statute commands: As nearly as possible this board shall include one licensed real estate broker *808 and one registered architect or person experienced in the building and construction field.”
— Iowa Code § 441.35(1)(a) — 1 case
— Iowa Code § 441.35(2) — 1 case
South Iowa Methodist Homes, Inc. v. Bd. of Review, 393 N.W.2d 804 (Iowa 1986).
“§ 441.35(1). The composition of the board of review reflects this purpose, as the statute commands: As nearly as possible this board shall include one licensed real estate broker *808 and one registered architect or person experienced in the building and construction field.”
— Iowa Code § 441.35(3) — 1 case
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.