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Dallas County Tax Department will be CLOSED Tuesday April 25th

Rules and Procedures

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Rules

 Note: These Rules and Procedures were adopted for 2016. The 2017 rules and procedures will not be adopted till May 1st 2017. The deadline for BOR applications is May 1st 2017.

 

DALLAS COUNTY

2016 BOARD OF REVIEW

RULES AND PROCEDURES

 

The Board will allow ten (10) minutes for an oral hearing for each distinct property.

 

The hearing will be informal and the Board will allow questions and statements by all parties involved.  A representative from the Assessor’s office shall be present during the Board’s proceedings to ensure the Board will have access to all public records in the Assessor’s office.  The Board may audio record each hearing.

 

A petition to the Board of Review must be filed between April 2 and May 2 inclusive.  Board of Review will only accept faxed or post office mailed petitions.   Petitions not filed timely will be notified after the Board adjourns.  The Board will not act upon any petition that is not filed on time or properly filled out.  All petitions must be signed by an owner or authorized agent with agent authorization attached. 

 

Petitions not marked yes or no for a hearing will be considered as an non-oral hearing.  Petitions marked yes, or not marked, with a comment such as “if needed” or “if necessary” will be considered as an non-oral hearing.

 

The Board gives the Assessor’s office permission to send subpoenas, letters of inspection, and letters of discovery to obtain additional pertinent information from any and all petitioners as needed.

 

The Board of Review will notify a petitioner by phone, email or mail as to the appointment time for their requested oral hearing.  Notification by mail will be postmarked ten (10) days prior to the actual hearing date.  If the appointment is missed by the petitioner there will be a make-up date towards the end of the session where petitioners will be allowed to present their case to the Board.  Also, a petitioner may still submit information to be considered in the protest without a hearing.

 

You must furnish documentation to support your appeal.  The Board of Review only acts on appeals of valuations – not taxes.  The burden of proof shall be upon the petitioner to prove that the valuation is excessive, inequitable, or inadequate per Iowa Code 441.21(3).

 

The Board of Review may request or subpoena the following information:

 

  1. A copy of an appraisal
  2. A copy of a sales agreement
  3. An itemized listing of any and all construction costs, remodeling costs, or repair costs.
  4. Income and expense statements with rent rolls.

 

The Board of Review may request additional information to clarify a petitioner’s case and if necessary the Board does have the ability to serve a subpoena upon a taxpayer who is appealing their property valuation under Iowa Code 441.32.

 

You may be asked to allow the Board of Review or a representative from the Assessor’s office to inspect your property to verify assessment information.

 

The Board of Review will mail a “Notice to Property Owner as to Assessment” to all petitioners or their agents after all protests have been heard, actions have been taken, and the Board adjourns.

 

 Adopted May 2, 2016