Iowa Admin. Code r. 701-71.18

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 701-71.18 - Judgment of assessors and local boards of review

Nothing stated in these rules should be construed as prohibiting the exercise of honest judgment, as provided by law, by the assessors and local boards of review in matters pertaining to valuing and assessing of individual properties within their respective jurisdictions.

This rule is intended to implement Iowa Code sections 44117. and 44135..