"Appellant" means the party filing the appeal with the board.
"Appellee" means the party responding to the appeal.
"Board" means the property assessment appeal board created by Iowa Code section 421.1A.
"Contested case" means a proceeding defined by Iowa Code section 17A.2(5) or 17A.10A.
"Custodian" means the board or a person lawfully delegated authority by the board to act for the board in implementing Iowa Code chapter 22.
"Decision" means the board's findings of fact, conclusions of law, decision, and order in a contested case.
"Electronic filing" means the electronic transmission of a document to the electronic filing system together with the production and transmission of a notice of electronic filing.
"Electronic filing system" means the system established by the board for the filing of papers and service of the same to opposing parties.
"Electronic record" means a record, file, or document created, generated, sent, communicated, received, or stored by electronic means.
"Electronic service" means the electronic transmission of a notification to the registered users who are entitled to receive notice of the filing.
"Local board of review" means the board of review as defined by Iowa Code section 441.31.
"Nonelectronic filing" means a process by which a paper document or other nonelectronic item is filed with the board.
"Notice of electronic filing" means an email notification generated by the electronic filing system when a document is electronically filed.
"Party" means each person or entity named or admitted as a party or properly seeking and entitled as of right to be admitted as a party.
"PDF" means an electronic document filed in a portable document format that is readable by the free Adobe® Acrobat® Reader.
"Public access terminal" means a computer located at the board's office where the public may view, print, and electronically file documents.
"Registered user" means an individual who can electronically file documents and electronically view and download files through the use of a username and password.
"Signature" means a registered user's username and password accompanied by one of the following:
"Written consideration" means the board's consideration of an appeal without a hearing.
Iowa Admin. Code r. 701-115.1
ARC 7713C, IAB 3/6/24, effective 4/10/24