Appeals from PAAB Decisions
Outlined below is information regarding filing an appeal in the district court from a final decision of the Property Assessment Appeal Board. This information is not a legal or technical document and is issued for general information purposes only. For detailed legal or technical information you should contact an attorney.
An appeal before the Appeal Board is considered a contested case proceeding. Iowa Code § 441.37A(1).
Decisions of the Appeal Board are considered final agency action and are subject to judicial review according to the provisions of Iowa Code section 17A.19.
Iowa Code § 441.37A(3)(b).
Appeals from decisions of the PAAB may be filed in the district court in which the property is located within 20 days of the postmark date of the PAAB decision.
Iowa Code § 41.38.
Appeals should be filed with the district court as a petition for judicial review of final agency action.
Appeals should list the PAAB as respondent and must be served on the Secretary of the PAAB within 10 days of filing. Iowa Code §§ 441.38; 441.38B; and 17A.19(1).
Appeals are reviewed by the district court for correction of errors at law.
Iowa Code § 441.39.