Board of Review Rules and Procedures
Marshall County Board of Review
Rules and Procedures
The Board will allow 10 minutes for an oral hearing requested by said petition. If the parcels petitioned are separate and used/operated as different operating units, the petitioner will be allowed 10 minutes for each.
The hearing will be informal and the Board will allow questions and statements by all parties involved.
The Marshall County Assessor or a representative of the Assessor's Office shall be present during the Board's proceedings.
The Board shall have access to all public records of the Marshall County Assessor's Office.
The Board reserves the right to video and/or audio record any hearing.
The petition to the Board shall be clearly and fully filled in so that the Board will know, understand and corroborate the complaint from the petitioner.
The Board will not act upon any petition that is not properly filed in full or on time.
All petitions must be signed by an owner or have an agent authorization attached.
All appraisals submitted shall be by Iowa certified real estate appraisers per Chapter 543D.2, Code of Iowa and be submitted in their entirety.
All appraisals shall conform to the Uniform Standards of Professional Appraisal Practice (USPAP).
Unless the appraisal was done for an assessment appeal, a written statement from the appraiser stating the appraisal is valid for assessment appeal is recommended.
The Board will notify a petitioner by phone or mail as to the appointment time for their requested oral hearing.
If the appointment is missed by the petitioner, no other appointment will be allowed.
The hearing shall be held at the Marshall County Courthouse/Designated location.
The burden of proof shall be upon the petitioner to prove that the valuation is excessive, inequitable or inadequate per Iowa Code 441.21.3.
The petitioner shall supply the Board in writing with all information appropriate to convince the Board of the correctness or requested value of said petition.
The Board will mail "Notice of Action" to all petitioners.
All petitions and evidence shall be destroyed unless required for court purposes.
The Board of Review may ask for an interior/exterior inspection to be done by the Assessor’s office.
If the boxes for an oral or non-oral hearing are not checked it is assumed to be a non-oral hearing.
In addition to the above rules the Board of Review is governed by the applicable sections of the Iowa Code including 441.21, 441.35, 441.37 and 441.38.