Scott County Board of Review Rules and Regulations.
That Board of Review meetings shall be held as determined by the Board. Meeting dates and times shall be stated on the public notice which shall be posted no less than 24 hours in advance of meeting.
That meetings of the Board shall convene at the dates and times stated on the public notice and shall adjourn when all business before the Board is finished for the day.
That meetings of the Board shall be subject to Iowa Open Meetings Laws. The Board reserves the right to limit attendance to parties directly interested in an individual meeting as space and facilities can accommodate. If a petitioner requests a closed hearing based on proprietary, legal issues or confidential records, the Board may close the hearing.
That County Assessor staff shall attend all Board meetings or be available during meeting dates and times to answer Board questions.
That petitions not meeting all of the following criteria will be considered invalid by the Board, will not be heard, and no action will be taken. An acceptable petition must:
Be Timely Filed – petitions will be considered timely filed if submitted or postmarked with an official United States Postal Service postmark on or after April 2nd to and including April 30th of assessment year. If date falls on a weekend, petitioners will have until following Monday. Petitions will be accepted by delivery, postal service, shipping/delivery service, fax, or email. Other postal meter dates of any kind are not considered to be a postmark.
Be Written – petitions can be written, emailed, using the online assessment appeal utility (preferred), or using the most current Form 56-064 provided by the Iowa Department of Revenue.
Identify The Property – petition must identify the property(s) being protested.
Identify One Or More Of The Protest Grounds Allowed By Law – if a petition is non-oral and does not include, or at least make reference to, one of the available grounds, it will be considered invalid. The Board may determine on its own initiative if it will hear the petition.
Be Signed – petitions will be signed, except, in the case of electronic filings, typed signatures are acceptable.
Be Authorized – petitions filed by someone other than the property owner must have a letter signed by the property owner authorizing the person to do so, unless an oral hearing is requested and the property owner will attend the oral hearing, with or without authorized person.
That an oral hearing shall not be granted unless, at the time of filing the protest, the proper box is marked on the petition or is specifically requested in writing.
That the Board Clerk is authorized to schedule hearings and notify petitioners by mailed letter.
That petitioners should retain any original material and make three copies to present to the Board.
That all information generated by the petitioner, Board of Review, or the County Assessor's Office shall become property of the Board and shall remain with the Board.
That at the Board’s discretion, the Board may request the petitioner to provide further information and/or return at a later date. If the Board requests more information of a petitioner and such information is not provided timely, the Board shall make their decision without the benefit of such information.
That each petitioner shall receive only one hearing per session per property with the Board to present their case, whether non-oral or oral.
That for oral hearings, petitioners shall receive a maximum of 10 minutes before the Board to present their case. If it is felt that additional time may be needed the Board Clerk is authorized to use his/her discretion and on a case-by-case basis when scheduling hearings. If it is felt that multiple petitions by the same petitioner should be grouped to one hearing, especially with adjoining/adjacent parcels of the same use, the Board Clerk is authorized to use his/her discretion on a case-by-case basis when scheduling hearings.
That for oral hearings, there will be no changes to appointment dates and times, except due to extreme circumstances. The Board Clerk shall err on the side of disallowing rescheduling, but is authorized to use his/her discretion on a case-by-case basis in extreme circumstances.
That for oral hearings, if a petitioner fails to keep the scheduled hearing appointment, it is at the discretion of the Board on a case-by-case basis whether to handle it as a non-oral petition or to attempt to reschedule the hearing. One hearing time slot shall be set aside at each meeting for rescheduling purposes.
That if the Board allows an oral phone hearing (ie: in extreme circumstances), petitioners should have all material submitted to the Board at least 3 working days prior to their scheduled hearing date.
That the Board authorizes the County Assessor’s office to assist the Board Clerk and the public with the scheduling of hearing dates and times.
That the Board reserves the right to amend these rules and procedures, and adopt further rules and procedures, at any time as deemed necessary to the performance of the Board’s duties under Iowa Code Chapter 441.
That in all other instances, the Roberts Rules of Order shall guide the Board in conducting business.