Board of Review
The members of the Board of Review are appointed by the County Conference Board to six year terms. The Board of Review meets on the first day in May and works from day to day thereafter until its review is completed, which shall not be later than the last day of May. In odd numbered years, they also may meet in a special equalization session to hear protests of any equalization orders received from the Department of Revenue and Finance. All meetings are open to the public.
The duties of the Board of Review is to review assessments made by the County Assessor. The Board may leave the assessments unchanged or if necessary increase or lower any assessments.
If you disagree with the Assessor’s estimate of value (the value shown on the assessment roll you receive on or before April 1st of the current year), you may file a petition to the Board of Review between April 2nd and April 30th inclusive. The form is available in the Assessor’s office and under the Links and Forms tab. After filing the form with the Assessor’s office, you will receive an appointment time to meet with the Board of Review.
To see the Rules of Procedure Click Here.
To get more information, see 441.37 of the Code of Iowa.
The members of the Board of Review are listed below:
| Members | Address | Current Term Ends |
| Margaret Sanders | Lone Tree | 12/31/2026 |
| Robert Fletcher | Morning Sun | 12/31/2027 |
| Scott Heater | Wapello | 12/31/2022 |
Board of Review’s Agenda and Minutes
Conference Board
The Conference Board is made up of three units, one unit consists of mayors from each city in the county, the second unit includes a person from each school board in the county and the third unit is made up of the county board of supervisors. The Chairman of the Conference Board is the Chairman of the Board of Supervisors. The assessor serves as clerk.
The Conference Board meets at least twice a year. They meet to review the assessor’s proposed consolidated budget for the upcoming fiscal year and then again after the budget has been published in county newspapers, in order to adopt the budget. They also appoint the assessor. All meetings are open to the public.