Iowa Code

Iowa Code § 441.42 (2026)

Appeal on behalf of public

✓ current as of July 2026

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1. Any officer of a county, city, township, drainage district, levee district, or school district interested or a taxpayer thereof may in like manner make complaint before said board of review in respect to the assessment of any property in the township, drainage district, levee district or city and an appeal from the action of the board of review in fixing the amount of assessment on any property concerning which such complaint is made, may be taken by any of such aforementioned officers.

2. Such appeal is in addition to the appeal allowed to the person whose property is assessed and shall be taken in the name of the county, city, township, drainage district, levee district, or school district interested, and tried in the same manner, except that the notice of appeal shall also be served upon the owner of the property concerning which the complaint is made and affected thereby or person required to return said property for assessment. [S13, §1373; C24, 27, 31, 35, 39, §7135; C46, 50, 54, 58, §405.25, 442.10; C62, 66, 71, 73, 75, 77, 79, 81, §441.42] 2018 Acts, ch 1041, §127 Referred to in §421.1A, 441.37A, 441.38\n\nTue Dec 09 22:11:29 2025 Iowa Code 2026, Chapter 441 (66, 0) 39 ASSESSMENT AND VALUATION OF PROPERTY, §441.46 \n

Notes of Decisions

Cited in 4 cases, 1973–2017 · leading case: In the Matter of M.W., Alleged to Be Seriously Mentally Impaired, M.W., 894 N.W.2d 526 (Iowa 2017).

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In the Matter of M.W., Alleged to Be Seriously Mentally Impaired, M.W., 894 N.W.2d 526 (Iowa 2017). · cites it 4× “The assessor shall have the same right to appeal and in the same manner as an individual taxpayer, public body, or other public officer as provided in section 441.42. Id. § 441.38(1). Finally, in the appeal of simple misdemeanors, A party takes an appeal by giving notice orally…”

Cowles Commc'ns, Inc. v. Bd. of Review of Polk Cnty., 266 N.W.2d 626 (Iowa 1978). · cites it 2× “37 can be pleaded, but additional evidence to sustain said grounds may be introduced. The assessor shall have the same right to appeal and in the same manner as an individual taxpayer, public body or other public officer as provided in section 441.”

Maytag Co. v. Partridge, 210 N.W.2d 584 (Iowa 1973). “§ 441.42. The parent section of § 441.37(1) was § 405.”

Moderate Income Hous., Inc. v. Bd. of Review, 393 N.W.2d 324 (Iowa 1986). · cites it 2× “The assessor shall have the same right to appeal and in the same manner as an individual taxpayer, public body or other public officer as provided in section 441.42. Appeals shall be taken by a written notice to that effect to the chairperson or presiding officer of the board of…”

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.