The chairperson of the conference board shall call a meeting by written notice to all of the members of the board for the purpose of appointing a board of review for all assessments made by the assessor. The board of review may consist of either three members or five members. As nearly as possible this board shall include one licensed real estate broker and one registered architect or person experienced in the building and construction field. In the case of a county, at least one member of the board shall be a farmer. Not more than two members of the board of review shall be of the same profession or occupation and members of the board of review shall be residents of the assessor jurisdiction. The terms of the members of the board of review shall be for six years, beginning with January 1 of the year following their selection. In boards of review having three members the term of one member of the first board to be appointed shall be for two years, one member for four years and one member for six years. In the case of boards of review having five members, the term of one member of the first board to be appointed shall be for one year, one member for two years, one member for three years, one member for four years and one member for six years.
Notwithstanding the previous paragraph, the conference board may increase the membership of the board of review by an additional two members if it determines that as a result of the large number of protests filed or estimated to be filed the board of review will be unable to timely resolve the protests with the existing num- ber of members. These two additional emergency members shall be appointed for a term set by the conference board but not for longer than two years. The conference board may extend the terms of the emergency members if it makes a similar deter- mination as required for the initial appointment.
[R60, § 739; C73, § 829, 830, 832; C97, § 1368, 1370, 1375, 1376; C24, 27, 31, 35, 39, § 7127, 7129, 7137, 7138; C46, § 441.21, 442.1, 442.12, 442.13; C50, 54, 58, § 405.13, 405A.3, 442.1; C62, 66, 71, 73, 75, 77, 79, 81, § 441.31]
86 Acts, ch 1230, § 1; 88 Acts, ch 1043, § 2
Iowa General Assembly
Search: Iowa Code 1995
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