701—110.51(441) Responsibility of local boards of review.
	110.51(1) If the board of review determines that property has been erroneously exempted from taxation, the board of review shall revoke the exemption for the current assessment year, but not for prior assessment years, and shall give notice to the taxpayer as provided in Iowa Code section 441.36.
	110.51(2) If the board of review acts in response to a protest arising from an assessor’s determination of the taxable status of property, the board of review shall notify the taxpayer of its disposition of the protest in accordance with the provisions of Iowa Code section 441.37.
This rule is intended to implement Iowa Code sections 441.35, 441.36, and 441.37.
[ARC 7726B, IAB 4/22/09, effective 5/27/09; Editorial change: IAC Supplement 11/2/22]