701—110.50(427,441) Responsibility of local assessors.
	110.50(1) The assessor shall determine the taxable status of all property. If an application for exemption is required to be filed, the assessor shall consider the information contained in the application in determining the taxable status of the property. The assessor may also request from any property owner or claimant any additional information necessary to the determination of the taxable status of the property. For property subject to Iowa Code subsection 427.1(14), the assessor shall not base the determination of the taxable status of property solely on the statement of objects or purposes of the organization, institution, or society seeking an exemption. The use of the property rather than the objects or purposes of the organization, institution, or society shall be the controlling factor in determining the taxable status of property. (Evangelical Lutheran G.S. Society v. Board of Review of Des Moines, 200 N.W.2d 509; Northwest Community Hospital v. Board of Review of Des Moines, 229 N.W.2d 738.)
	110.50(2) In determining the taxable status of property, the assessor shall construe the appropriate exemption statute and these rules in a strict manner. If there exists any doubt as to the taxable status of property, the property shall be subject to taxation. The burden shall be upon the claimant to show that the exemption should be granted. (Evangelical Lutheran G.S. Society v. Board of Review of Des Moines, 200 N.W.2d 509; Southside Church of Christ of Des Moines v. Des Moines Board of Review, 243 N.W.2d 650; Aerie 1287, Fraternal Order of Eagles v. Holland, 226 N.W.2d 22.)
	110.50(3) If the assessor determines that all or part of a property is subject to taxation, the assessor shall notify the taxpayer by the issuance of an assessment roll as provided in Iowa Code sections 441.26 and 441.27. If the assessor determines that property has been erroneously exempted from taxation, the assessor shall revoke the exemption for the current assessment year but not for prior assessment years.
	110.50(4) The assessor’s determination of the taxable status of property may be appealed to the local board of review pursuant to Iowa Code section 441.37.
This rule is intended to implement Iowa Code chapter 427 and sections 441.17(11), 441.26, and 441.27.
[ARC 7726B, IAB 4/22/09, effective 5/27/09; Editorial change: IAC Supplement 11/2/22]