1. Any property owner or aggrieved taxpayer who is dissatisfied with the owner's or
taxpayer's assessment may contact the assessor by telephone or in writing by paper
or electronic medium on or after April 2, to and including April 25, of the year of
the assessment to inquire about the specifics and accuracy of the assessment. Such an inquiry may also include a request for an informal review of the assessment
by the assessor under one or more of the grounds for protest authorized under section 441.37.
2. In response to an inquiry under subsection 1, if the assessor, following an informal
review, determines that the assessment was incorrect under one or more of the grounds
for protest authorized under section 441.37, the assessor may, on or before April 25, recommend that the property owner or aggrieved
taxpayer file a protest with the local board of review and may file a recommendation
with the local board of review related to the informal review, or may enter into a
signed written agreement with the property owner or aggrieved taxpayer authorizing
the assessor to correct or modify the assessment according to the agreement of the
3. A recommendation filed with the local board of review by the assessor pursuant
to subsection 2 shall be utilized by the local board of review in the evaluation of
all evidence properly before the local board of review.
4. This section, including any action taken by the assessor under this section, shall
not be construed to limit a property owner or taxpayer's ability to file a protest
with the local board of review under section 441.37.
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