Assessment Appeals

 

Any property owner or aggrieved taxpayer who is dissatisfied with the owner's or taxpayer's assessment may file a protest against such assessment with the board of review on or after April 16th, to and including May 5th of the year of the assessment. Said protest shall be in writing and signed by the one protesting or by the protester's duly authorized agent. Taxpayer may have an oral hearing thereon if request therefore in writing is made at the time of filing the protest. Said protest must be confined to one or more of the following grounds:

  1. That said assessment is not equitable as compared with assessments of other like property in the taxing district. When this ground is relied upon as the basis of a protest the legal description and assessments of a representative number of comparable properties, as described by the aggrieved taxpayer shall be listed on the protest, otherwise said protest shall not be considered on this ground.
  2. That the property is assessed for more than the value authorized by law, stating the specific amount which the protesting party believes his property to be over-assessed, and the amount which the party considers to be its actual value and the amount the party considers fair assessment.
  3. That the property is not assessable, is exempt from taxes, or is misclassified and stating the reasons for the protest.
  4. That there is an error in the assessment and state the specific alleged error.
  5. That there is fraud in the assessment which shall be specifically stated.

In addition to the above, the property owner may protest annually to the board of review 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.

Iowa Code Reference: Sec. 441.37

 

 

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