701—71.16 (441) Alternative method of implementing equalization orders.
	 71.16(1) Application for permission to use an alternative method. A request by an assessing jurisdiction for permission to use an alternative method of applying the final equalization order must be made in writing to the director of revenue within ten days from the date the county auditor receives the final equalization order. The written request shall include the following information:
	  a.   	 Facts evidencing the need to use an alternative method of implementing the final equalization order. Such facts shall clearly show that the proposed method is essential to ensure compliance with the provisions of Iowa Code section 441.21.
	  b.   	 The exact methods to be employed in implementing the requested alternative method for each class of property.
	  c.   	 The specific method of notifying affected property owners of the valuation changes.
	  d.   	 Evidence that the alternative method will result in an aggregate property class valuation adjustment equivalent to that prescribed in the director’s final equalization order.
The director of revenue shall review each written request for an alternative method and shall notify the assessing jurisdiction of acceptance or rejection of the proposed method by October 15. The assessing jurisdiction shall immediately inform the county auditor of the director’s decision. The county auditor shall include a description of any approved alternative method in the required newspaper publication of the final equalization order. In those instances where the approved alternative method includes individual property owner notification, the publication shall not be considered proper notice to the affected property owners.
	 71.16(2) Implementation of alternative method. If an alternative method is approved by the director of revenue, any individual notification of property owners shall be completed by the assessor by not later than October 25.
	 71.16(3) Appeal by property owners. If an alternative method is approved by the director of revenue, the special session of the local board of review to hear equalization protests shall be extended to November 30. In such instances, protests may be filed up to and including November 4.
This rule is intended to implement Iowa Code section 441.49.