701—126.2(421,441) Appeal and answer.
	126.2(1) Appeal and jurisdiction. The procedure for appeals and parameters for jurisdiction are as follows:
	a. 	Jurisdiction is conferred upon the board by filing an appeal with the board. The appeal shall set forth the grounds for appeal and the relief sought. The appeal shall be filed with the board within 20 calendar days after the date of adjournment of the local board of review or May 31, whichever is later. Appeals postmarked within this time period shall also be considered to have been timely filed. For an appeal filed through the electronic filing system to be timely, the appeal must be filed by 11:59 p.m.	on the last day for filing.
	b. 	The appeal may be filed through the board’s electronic filing system, delivered in person, mailed by first-class mail, or delivered to an established courier service for immediate delivery.
	126.2(2) Form of appeal. The appeal shall include:
	a. 	The appellant’s name, mailing address, e-mail address, and telephone number;
	b. 	The address of the property being appealed and its parcel number;
	c. 	The grounds for appeal;
	d. 	A short and plain statement of the claim;
	e. 	The relief sought; and
	f. 	If the party is represented by an attorney or designated representative, the attorney or designated representative’s name, mailing address, e-mail address, and telephone number.
	126.2(3) Amendment of appeal. The appellant may amend the appeal once as a matter of course within 20 days after it is filed to add or modify the grounds for appeal. Otherwise, the appellant may only amend the appeal by leave of the board or by written consent of the adverse party.
	126.2(4) Scope of review.
	a. 	Grounds for appeal. The appellant may appeal the action of the board of review relating to protests of assessment, valuation, or the application of an equalization order. The board shall determine anew all questions arising before the local board of review which relate to the liability of the property to assessment or the amount thereof.
	(1)	For assessment years prior to January 1, 2018, no new grounds in addition to those set out in the protest to the local board of review can be pleaded but additional evidence to sustain those grounds may be introduced.
	(2)	For assessment years beginning on or after January 1, 2018, new grounds in addition to those set out in the protest to the local board of review may be pleaded and additional evidence to sustain those grounds may be introduced. The board may order the appellant to clarify the grounds on which the appellant seeks relief.
	b. 	Burden of proof. There shall be no presumption as to the correctness of the valuation of the assessment appealed from.
	(1)	For assessment years prior to January 1, 2018, the burden of proof is on the appellant; however, when the appellant offers competent evidence by at least two disinterested witnesses that the market value of the property is less than the market value determined by the assessor, the burden of proof thereafter shall be upon the party seeking to uphold the valuation.
	(2)	For assessment years beginning on or after January 1, 2018, the burden of proof is on the appellant; however, when the appellant offers competent evidence that the market value of the property is different than the market value determined by the assessor, the burden of proof thereafter shall be upon the officials or persons seeking to uphold the valuation.
	c. 	The appeal is a contested case.
	126.2(5) Notice to local board of review. The board shall serve, through the electronic filing system, a copy of the appellant’s appeal to the local board of review whose decision is being appealed. Notice to all affected taxing districts shall be deemed to have been given when written notice is served on the local board of review.
	126.2(6) Answer by local board of review. Using the form provided by the board or a conforming document, the local board of review’s attorney or representative shall file an answer within 30 days after service of the notice of appeal, unless the time period is shortened or extended by the board. The answer shall include a statement setting forth the local board of review’s position on the appeal and the subject property’s current assessed value.
	126.2(7) Docketing. Appeals shall be assigned consecutive docket numbers. Electronic records consisting of the case name and the corresponding docket number assigned to the case shall be maintained by the board, as well as all filings made in the appeal.
	126.2(8) Consolidation and severance. The board or presiding officer may determine if consolidation or severance of issues or proceedings should be performed in order to efficiently resolve matters on appeal before the board.
	a. 	Consolidation. The presiding officer may consolidate any or all matters at issue in two or more appeal proceedings where:
	(1)	The matters at issue involve common parties or common questions of fact or law;
	(2)	Consolidation would expedite and simplify consideration of the issues involved; and
	(3)	Consolidation would not adversely affect the rights of any of the parties to those proceedings.
	b. 	Severance. The presiding officer may, for good cause shown, order any appeal proceedings or portions of the proceedings severed.
	126.2(9) Appearances. Any party may appear and be heard on its own behalf, or by its attorney or designated representative. Attorneys and designated representatives both shall file a notice of appearance with the board for each appeal. A designated representative who is not an attorney shall also file a power of attorney. When acting as a designated representative on behalf of a party, the designated representative acknowledges that the representative has read and will abide by the board’s rules.
[ARC 2108C, IAB 8/19/15, effective 9/23/15; ARC 2545C, IAB 5/25/16, effective 6/29/16; ARC 3430C, IAB 10/25/17, effective 11/29/17]