Iowa Code

Iowa Code § 441.41 (2026)

Legal counsel — special counsel

✓ current as of July 2026

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1. In the case of cities having an assessor, the city legal department shall represent the assessor and board of review in all litigation dealing with assessments. In the case of counties, the county attorney shall represent the assessor and board of review in all litigation dealing with assessments. Any taxing district interested in the taxes received from such assessments may be represented by an attorney and shall be required to appear by attorney upon written request of the assessor to the presiding officer of any such taxing district. Subject to review and prior approval by either the city legal department in the case of a city or the county attorney in the case of a county, the conference board may employ special counsel to assist the city legal department or county attorney as the case may be.

2. a. Upon the employment of special counsel described in subsection 1, the assessor shall provide a report to the department of revenue relating to the special counsel including but not limited to the following:

(1) The date the employment started.

(2) Justification for the employment.

(3) The name and hourly rate of the special counsel.

(4) Any other information the department may require.

b. An assessor shall report annually to the director of revenue on the cost of litigation for all matters dealing with assessments in which special counsel assisted the city legal department or county attorney as described in subsection 1.

c. The director of revenue shall adopt rules pursuant to chapter 17A to administer this section. [C39, §7134.2; C46, 50, 54, 58, §405.26, 442.9; C62, 66, 71, 73, 75, 77, 79, 81, §441.41] 2017 Acts, ch 151, §21, 29; 2020 Acts, ch 1118, §108; 2021 Acts, ch 86, §77 Referred to in §331.756(56) \n

Notes of Decisions

Cited in 4 cases, 1988–2006 · leading case: Polk Cnty. Conf. Bd. v. Sarcone, 516 N.W.2d 817 (Iowa 1994).

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Polk Cnty. Conf. Bd. v. Sarcone, 516 N.W.2d 817 (Iowa 1994). · cites it 36× “If the conference board had power over the activities of the special counsel, however, similar frustrations could occur.”

Superior/ideal v. Oskaloosa Bd. of Rev., 419 N.W.2d 405 (Iowa 1988). · cites it 4× “Iowa Code § 441.41 . The board of review argues that, even if an attorney was authorized to accept service generally, an appeal notice under section 441.”

Stream v. Gordy, 716 N.W.2d 187 (Iowa 2006). “§ 441.41. These statutes give the authority to the board of supervisors to hire outside counsel for the county attorney and to the conference board to hire outside counsel for the assessor.”

Charles A. Stream & Diane B. Mcmahan Vs. Greg Gordy, Willie Van Weelden, & Lawrence Rouw, As Mahaska Cnty. Bd. Of Supervisors (Iowa 2006). “§ 441.41. These statutes give the authority to the board of supervisors to hire outside counsel for the county attorney and to the conference board to hire outside counsel for the assessor.”

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