Iowa Administrative Code

share to the selling retailer provided that the ticket or share is returned to the retailer the same day it was purchased in time to permit canceling to be fully completed prior to the closing time for that drawing. In the event that a ticket or share is canceled, the player will…

game specific rules. Game specific rules may allow alternative prize structures. This rule is intended to implement Iowa Code sections 99G.9(2), 99G.21, and 99G.31. [ARC 8922C, IAB 2/19/25, effective 3/26/25]

annuitized installment prizes, and prizes with cash or annuity payment options available to the winners. If the jackpot prize or share of the jackpot prize will be paid as an annuity, it will consist of the initial payment followed by such number of yearly installments as may be …

lottery prizes do not increase a prize simultaneously won by any other player in the game. Unclaimed jackpot shares are added to future jackpot prize pools at times determined by the lottery division. Other unclaimed prizes are added to future prize pools for any lottery game. Th…

This rule is intended to implement Iowa Code sections 99G.9(2) and 99G.21. [ARC 8922C, IAB 2/19/25, effective 3/26/25]

or shares, features, or prizes of the game or drawings to accommodate special promotions. Alterations made by the lottery division shall be contained in the game specific rules. This rule is intended to implement Iowa Code sections 99G.7, 99G.9(2), and 99G.21. [ARC 8922C, IAB 2/1…

and contests that meet the criteria set forth in this chapter. This rule is intended to implement Iowa Code section 99G.9(2). [ARC 8923C, IAB 2/19/25, effective 3/26/25]

any drawing or contest period. This rule is intended to implement Iowa Code sections 99G.9(2), and 99G.21. [ARC 8923C, IAB 2/19/25, effective 3/26/25] [Filed ARC 8923C (Notice ARC 8354C, IAB 11/13/24), IAB 2/19/25, effective 3/26/25]

“Contest” means a lottery event that may involve nonwinning tickets in which entries are selected as winners and prizes are valued at a total of $5,000 or less. “Drawing” or “second-chance drawing” means a lottery event involving a random selection of an entry or entries for a pr…

the original ticket price already paid. At the lottery division’s discretion, certain drawings may be designated as accepting entries with a designated number of points earned by entry of nonwinning tickets through the lottery division’s customer loyalty program or by another lot…

generated list of all the entries submitted during the eligibility period or by another method approved by the lottery division. The secure drawing system generates a list of winning entry numbers based on the prize levels. Alternates are drawn as determined by the lottery divisi…

1107.5(1) The number and amount of prizes for a drawing or contest shall be determined by the lottery division and set forth in the specific drawing rules or contest description. 1107.5(2) At the lottery division’s discretion, a drawing or contest may include a special prize even…

contest or drawing, odds are not posted. This rule is intended to implement Iowa Code sections 99G.9(2) and 99G.21. [ARC 8923C, IAB 2/19/25, effective 3/26/25]

manner in which prizes won should be claimed. If an individual prize is greater than $600 or at the lottery division’s discretion, a player will fill out a claim form. This rule is intended to implement Iowa Code sections 99G.9(2), 99G.21, and 99G.31. [ARC 8923C, IAB 2/19/25, eff…

ticket identified as an entry for the particular drawing or contest. At its discretion, the lottery division may include legally obtained winning and nonwinning Iowa lottery online tickets in drawings and contests. This rule is intended to implement Iowa Code sections 99G.9(2), 9…

contest only to persons who present the selected tickets by entering them into the drawing through the online entry form or other entry mechanism. Players should sign the original ticket to prevent entry of the ticket by another party into the drawings or contests. The signature …

to be developed and administered by the director of revenue, hereinafter referred to as the director. To administer the program, the director has established an assessor education advisory committee, hereinafter referred to as the committee. This rule is intended to implement Iow…

shall appoint to the committee a representative of the local government services division of the department of revenue and two assessor representatives. The assessor representatives shall serve four-year staggered terms. To initiate the staggered-term policy, one assessor shall s…

Department of Revenue in the Hoover State Office Building, Des Moines, Iowa 50319. Persons wishing to obtain information or make submissions should address their correspondence to that address. This rule is intended to implement Iowa Code section 441.8. [Editorial change: IAC Sup…

administering a program of continuing education for Iowa assessors and deputy assessors. The program will emphasize assessment and appraisal procedures, assessment laws, rights and responsibilities of taxpayers and property owners related to the assessment of property for taxatio…

nontested credit. To receive tested credit for a course, an assessor or deputy assessor must attend each session of the course and attain a grade of at least 70 percent on an examination given at the conclusion of the course. To receive nontested credit for a course, an assessor …

education advisory committee and by persons designated by the director to have access to the examinations. Persons given access to the examinations are those persons administering the examinations, the instructors of the course for which the examinations are given and those perso…

hours of classroom instruction, of which at least 90 hours are tested credit, during the assessor’s current term shall be certified to the assessor’s conference board as eligible for reappointment to that position. Upon written request by an assessor seeking a waiver of the conti…

least 90 classroom hours of instruction, of which at least 60 hours are tested, during each six-year period following the deputy’s appointment as deputy assessor, shall be certified to the assessor employing the deputy as eligible to continue as deputy assessor in that position. …

given may be taken for tested credit or nontested credit at the discretion of the assessor or deputy assessor. However, a course may not be taken twice—once for tested credit and again for nontested credit—unless specific approval is granted by the director. At the discretion of …

examination for a course for which nontested credit previously had been granted, the credit will be changed to tested credit upon receipt by the director of evidence of passing the examination. [Editorial change: IAC Supplement 11/2/22]

approved by the director for continuing education may receive nontested credit for the number of hours of classroom instruction. The credit shall be granted only once for each course, and cannot be granted for a course for which the instructor previously received credit as a stud…

number of hours of tested and nontested credit, an assessor or deputy assessor should request that the director notify the appropriate conference board or assessor that the continuing education requirements have been satisfied to ensure timely notification. [Editorial change: IAC…

written notice to the director of revenue of the appointment or reappointment of an assessor and the effective date within ten days of the decision of the board, and the assessor shall give written notice to the director of the appointment of a deputy assessor and the effective d…

the continuing education program shall emphasize the areas outlined in rule 701—111.4(441). In establishing courses, the committee will consider current assessor training programs in Iowa and other states, and information from other sources. [ARC 7726B, IAB 4/22/09, effective 5/2…

times to allow flexibility for assessors and deputy assessors to schedule their continuing education program. The number of participants for any course may be limited at the time the course is established to ensure proper training can be given each participant. [Editorial change:…

public to provide input into the development of the assessor education program. Any person or group may petition to add, delete or modify all or part of the program by submitting a written request for the committee’s consideration. The overriding consideration in determining whet…

to comply with the enrollment provisions of respective courses designated and established by the committee. [Editorial change: IAC Supplement 11/2/22]

of less than 70 percent on the final examination or does not meet attendance requirements established by the director, the course may be retaken. Once a person has passed a course and received credit for the course, no further credit can be received by taking the course again, ex…

committee, has determined the initial course content of the continuing education program for Iowa assessors. Courses, seminars, workshops, and schools administered by the American Institute of Real Estate Appraisers (AIREA), the International Association of Assessing Officers (IA…

purposes of appeal. Any person aggrieved by an action of the director may appeal to the district court as provided by law. Results of examinations are not decisions of the director and are not appealable directly to court. If a person feels aggrieved on the results of an examinat…

person may petition the director in writing to reconsider an action. In addition, the director will consider grievances which have been filed based on any area in which the director has jurisdiction. A petition or grievance must be filed with the director within 30 days of the de…

115.1(1) Applicability and scope. The rules in this chapter govern the proceedings for appeals filed under Iowa Code section 441.37A before the property assessment appeal board. In cases filed under Iowa Code section 427.1(40), Iowa Code section 441.42, or other applicable provis…

115.10(1) Appeals of board decisions. a. A party may seek judicial review of a decision rendered by the board under Iowa Code sections 441.37B and 17A.19. b. The party or parties seeking judicial review shall bear the costs of preparing the transcription of the board hearing, if …

115.11(1) Location of record. A request for access to a record should be directed to the custodian. 115.11(2) Office hours. Open records shall be made available during all customary office hours, which are 8 a.m. to 4:30 p.m. Monday through Friday excluding holidays. 115.11(3) Re…

115.2(1) Appeal and jurisdiction. The deadline for filing an appeal is as stated in Iowa Code section 441.37A. The appeal may be filed through the board’s electronic filing system, delivered in person, mailed by first-class mail, or delivered to an established courier service for…

115.3(1) Applicability. This rule applies to all nonelectronic filings made with the board by parties not voluntarily using the electronic filing system. Electronic filing and service of documents using the board’s electronic filing system are governed by rule 701—115.4(421,441).…

115.4(1) Electronic filing and applicability. a. Electronic filing. The board will maintain an electronic filing system, which is the preferred method for filing documents with the board. b. Applicability. This rule applies to electronic filing and service of documents using the …

115.5(1) Authority of board to issue procedural orders. The board may issue preliminary orders regarding procedural matters. 115.5(2) Motions. No technical form for motions is required. All prehearing motions should be in writing, filed with the board and contain the reasons and …

115.6(1) When required. For appeals involving properties assessed at $3 million or more, the parties shall file a hearing scheduling and discovery plan within 60 days of the notice provided in subrule 115.2(5). In any other appeal, the parties may jointly file a hearing schedulin…

115.7(1) Discovery procedure. The scope of discovery described in Iowa Rule of Civil Procedure 1.503 applies to board appeals. When considering relevancy, the board shall consider the provisions of Iowa Code chapter 441, 701—Chapter 102, and other applicable law. The following di…

115.8(1) Prehearing conference. An informal conference of parties may be ordered at the discretion of the board or at the request of any party for any appropriate purpose. Any agreement reached at the conference shall be made a part of the record in the manner directed by the boa…

115.9(1) Motion to reopen records. On its own motion or on the motion of a party, the board may reopen the record for the reception of further evidence. A motion to reopen the record may be made any time before the issuance of a final decision. A motion to reopen the record filed…

the treasurer of state for the purpose of providing loans to city and county conference boards for conducting reassessments of property. The director of revenue is responsible for maintaining and administering the reassessment expense fund. Persons wishing to obtain information p…

made by a conference board established under Iowa Code section 441.2. The application shall be made on forms provided by the director of revenue and shall be submitted to the director. Applications shall contain the following information: 1. A statement of the amount of funds in …