"Appellant" means the party filing the appeal with the property assessment appeal board.
"Board" means the property assessment appeal board as created by Iowa Code section 4211. A and governed by Iowa Code chapter 17A and section 44137A..
"Department" means the Iowa department of revenue.
"Electronic filing" means the electronic transmission of a document to the electronic filing system together with the production and transmission of a notice of electronic filing.
"Electronic filing system" means the system established by the board for the filing of papers and service of the same to opposing parties.
"Electronic record" means a record, file, or document created, generated, sent, communicated, received, or stored by electronic means.
"Electronic service" means the electronic transmission of a notification to the registered users who are entitled to receive notice of the filing.
"Local board of review" means the board of review as defined by Iowa Code section 44131..
"Nonelectronic filing" means a process by which a paper document or other nonelectronic item is filed with the board.
"Notice of electronic filing" means an e-mail notification generated by the electronic filing system when a document is electronically filed.
"Party" means each person or entity named or admitted as a party or properly seeking and entitled as of right to be admitted as a party.
"PDF" means an electronic document filed in a portable document format which is readable by the free Adobe® Acrobat® Reader.
"Presiding officer" means the chairperson, member or members of the property assessment appeal board who preside over an appeal of proceedings before the board.
"Public access terminal" means a computer located at the board's office where the public may view, print, and electronically file documents.
"Registered user" means an individual who can electronically file documents and electronically view and download files through the use of a username and password.
"Remote access" means a registered user's ability to electronically search, view, copy, or download electronic documents in an electronic record without the need to physically visit the board's office.
"Secretary" means the secretary for the property assessment appeal board.
"Signature" means a registered user's username and password accompanied by one of the following:
Iowa Admin. Code r. 701-126.1