23FC:0074: Chad Miller/Scott County Board of Review - Acceptance Order

Date:
09/21/2023

Subject:
Chad Miller/Scott County Board of Review - Acceptance Order

Opinion:

The Iowa Public Information Board

COMES NOW, Erika Eckley, Executive Director for the Iowa Public Information Board (IPIB), and enters this Acceptance Order:

On July 9, 2023, Chad Miller filed formal complaint 23FC:0074, alleging that Scott County Board of Review (Board) violated Iowa Code chapter 21.

Facts

In his complaint, Mr. Miller alleged the Scott County Board of Review did not file a public notice or provide an agenda 24 hours prior a meeting held on May 3, 2023. He further alleged that the meeting minutes did not include the vote of the Board, the meetings were not conducted openly and only one petitioner is allowed in the meeting at a time. He alleged the public cannot listen to other petitioners and that the petitioners are required to leave before the board votes and are not able to listen to any discussion between the Board and Scott County Assessor representatives.

In response, the Board stated all Board agendas were physically posted on the public notice board located at the Scott County Administrative Building at least 24 hours in advance. The list of petitioners for each day changes due to scheduling issues, but is available upon request due to the frequent changes. In response to the portion of the complaint regarding the failure to provide minutes in compliance with Iowa Code chapter 21, the Board stated that each member takes notes during each hearing in their own handwriting and then at the end of the session, all member notes and votes are compiled into a larger board minutes file. The Board also stated that all meetings are open, that protests hearings are scheduled back-to-back, so Board discussion and voting on each petition is done at the end of the day.

Mr. Miller provided copies of the Board’s notes on his petition for the past years. The Board provided a copy of its minutes from its last meeting, which did not include any actions taken by the Board on petitions. Upon request for minutes showing the actions on petitions, the Board responded that they would be happy to scan the information, but that “it's a very LARGE 'paper' file and we don't post it on our website due to file size issues.” It was agreed that the Board would provide a sample of the documents and notes taken by Board members during their review of petitions. The documents include the notes for each property. The notes of the members do show the result of votes taken on the petitions, but they do not indicate the vote of each member present, rather they show a notation such as “1-N” on “No Change” or “2-Y” on a specific reduction in value.

Applicable Law

“Meetings of governmental bodies shall be preceded by public notice as provided in section 21.4 and shall be held in open session unless closed sessions are expressly permitted by law. Except as provided in section 21.5, all actions and discussions at meetings of governmental bodies, whether formal or informal, shall be conducted and executed in open session. Each governmental body shall keep minutes of all its meetings showing the date, time and place, the members present, and the action taken at each meeting. The minutes shall show the results of each vote taken and information sufficient to indicate the vote of each member present. The vote of each member present shall be made public at the open session. The minutes shall be public records open to public inspection.” Iowa Code § 21.3.

Analysis

The Board does an excellent job of maintaining all of the public documents created during the petition. The photographs provided show several stacks of documents — one for each member — each a couple inches thick. The Board also provided minutes from its organizing meeting, which provided information about the topics of discussion, actions taken, and the result of any vote taken.

The Board, however, does not have a single document that lists all of the actions the Board has taken on petitions during the course of its work. Instead, the Board compiles the notes from each of the members on all the petitions and compiles these records as a “Board’s minutes file.” The file is also used to notify petitioners regarding the disposition of their petition.

Meeting minutes are “the official record of the proceedings of a meeting.”[1] Creating a “Board minutes file” rather than a document showing the individual actions taken on each petition means it is very difficult for anyone to follow what actions the Board is actually taking. If a citizen requests a copy of the minutes, as IPIB did, it requires extensive scanning by the Board or the citizen reviewing “a very LARGE 'paper' file.”

The Board stated that each day that petitions are heard, Board discussion and voting takes place at the end of the day, and petitioners are notified regarding the outcome of their petition.[2] The Board, however, does not keep an official record of the Board actions. Instead, it collects the individual notes taken by each Board member and deposits those notes into a “minutes file.” Such notes can be used to create minutes, but they are not the same as the minutes of the organization.[3]

The Board needs to keep minutes of all its meetings showing … “the action taken at each meeting . . . [and] . . . the results of each vote taken and information sufficient to indicate the vote of each member present.

The Board’s primary purpose is to determine the outcome of petitions protesting property tax assessments.[4] It is imperative that the Board document, in its minutes, all of the actions and votes taken. The Board should continue to keep the public records of the Board members notes as public records according to the Board’s record retention policies, but relying on these notes as the minutes of the Board does not comply with Iowa Code § 21.3.

It is recommended this Complaint be accepted to assist the Board in implementing policies and practices sufficient to properly document in its minutes all actions and votes of the Board going forward. The Board is well-qualified and expresses commitment to compliance, so it is expected that an informal resolution to address the issue will be successful.

Conclusion

Iowa Code § 23.8 requires that a complaint be within the IPIB’s jurisdiction, appear legally sufficient, and have merit before the IPIB accepts a complaint. This complaint meets the necessary requirements for acceptance.

The Board has historically kept a “minutes file” to document its actions rather than preparing minutes in compliance with Iowa Code § 21.3.

IT IS SO ORDERED:  Formal complaint 23FC:0074 is accepted pursuant to Iowa Code § 23.8(1) and Iowa Administrative Rule 497-2.1(2)(a).

Pursuant to Iowa Administrative Rule 497-2.1(3), the IPIB may “delegate acceptance or dismissal of a complaint to the executive director, subject to review by the board.”  The IPIB will review this Order on September 21, 2023.  Pursuant to IPIB rule 497-2.1(4), the parties will be notified in writing of its decision.

By the IPIB Executive Director

_________________________

Erika Eckley, J.D.

[1] Merriam-Webster dictionary.

[2] The Board states that the deliberations are open to the public and individuals can attend.

[3] See 20AO:0006, https://ipib.iowa.gov/notes-open-meeting (question regarding draft nature of city clerk notes prepared for meeting minutes).

[4] Iowa Code § 441.33.