Appeals may be taken from the action of the Board of Review reference to protest of assessment, valuation, or application of an equalization order to the Property Assessment Appeal Board created in section 421.1A. However, a property owner or aggrieved taxpayer or an appellant described in section 441.42 may bypass the Property Assessment Appeal Board and appeal the decision of the local Board of Review to the District Court pursuant to section 441.38.

For an appeal to the Property Assessment Appeal Board to be valid, written notice must be filed by the party appealing the decision with the secretary of the Property Assessment Appeal Board within twenty (20) days after the date the Board of Review's letter of disposition of the appeal is postmarked to the party making the protest. The written notice of appeal shall include a petition setting forth the basis of the appeal and the relief sought. No new grounds in addition to those set out in protest to the local Board of Review can be pleaded, but additional evidence to sustain those grounds may be introduced (Refer to Iowa Code Section 441.37A).

Iowa Property Assessment Appeal Board