Iowa Code Title X. Financial Resources [Chs. 421-454] § 429.2. Appeal

a. The department's assessment shall be presumed correct and the burden of proof shall be on the taxpayer with respect to all issues raised on appeal, including any challenge of the department's valuation.

b. The burden of proof must be carried by a preponderance of the evidence.

c. The director of revenue shall consider all evidence and witnesses offered by the taxpayer and the department, including but not limited to evidence relating to the proper valuation of the property involved.

d. The director of revenue shall make an independent determination of the value of the property based solely upon the director's review of the evidence presented.

e. Upon the request of a party, the director of revenue shall set the case for hearing within one year of the date of the request, unless for good cause shown, by application and ruling thereon after notice and not ex parte, the hearing date is continued by the director of revenue.