25FC:0053 Kevin Kilgore/Iowa Department of Revenue - Dismissal Order

Date:
06/19/2025

Subject: 
Kevin Kilgore/Iowa Department of Revenue - Dismissal Order 

Opinion:

The Iowa Public Information Board

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

On May 21, 2025, Kevin Kilgore filed formal complaint 25FC:0053, alleging the Iowa Department of Revenue violated Iowa Code chapters 21 and 22.

Facts

Kevin Kilgore alleges the following facts:

“An informal review of the three-year 75% increase in the value of my property was requested in a 12 April 2025 letter to the Ringgold County Assessor and answered in a 21 April 2025 letter (both the 12 and 21 April letters will be provided by email separately).

I have no reason to think that the numbers related to the valuation are not correct as provided to the Assessor, but those numbers beg the issues of the “basis and rationale” for the valuation increase (§ 21.1), the information used to implement the Crop Productivity Formula by the § 22.3A exclusion, AND the abrogation of statutory definition in § 441.21(1)(e).

The information is available on the Department of Management website in summary form, but there is no oversight for the decisions made by the Department of Revenue to generate that summary data, and there is no ‘next senior accountable’ to question those decisions.”

Applicable Law

“This chapter [21] seeks to assure, through a requirement of open meetings of governmental bodies, that the basis and rationale of governmental decisions, as well as those decisions themselves, are easily accessible to the people. Ambiguity in the construction or application of this chapter should be resolved in favor of openness.” Iowa Code § 21.1.

“A government body may provide, restrict, or prohibit access to data processing software developed by the government body or developed by a nongovernment body and used by a government body pursuant to a contractual relationship with the nongovernment body, regardless of whether the data processing software is separated or combined with a public record. A government body shall establish policies and procedures to provide access to public records which are combined with its data processing software. A public record shall not be withheld from the public because it is combined with data processing software.” Iowa Code 22.3A(2)(a).

Upon receipt of a complaint alleging a violation of chapter 21 or 22, the board shall do either of the following:

1. Determine that, on its face, the complaint is within the board’s jurisdiction, appears legally sufficient, and could have merit. In such a case the board shall accept the complaint, and shall notify the parties of that fact in writing.
2. Determine that, on its face, the complaint is outside its jurisdiction, is legally insufficient, is frivolous, is without merit, involves harmless error, or relates to a specific incident that has previously been finally disposed of on its merits by the board or a court. In such a case the board shall decline to accept the complaint. If the board refuses to accept a complaint, the board shall provide the complainant with a written order explaining its reasons for the action.

Iowa Code § 23.8

Analysis

Kilgore alleges he is unable to determine “the basis and rationale” for the tax valuation of his property from the documents he requested and received from the county auditor. He argues this is a violation of Iowa Code chapter 21. Despite using a phrase from the statute, chapter 21 does not provide a remedy to Kilgore for his concerns with his property tax assessments. Therefore, similar to another recent complaint filed by Kilgore,[1] IPIB does not have jurisdiction over his complaint. This complaint must be dismissed.

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. Following a review of the allegations on their face, it is found that this complaint does not meet those requirements.

Kilgore’s complaint regards a subject matter outside the jurisdiction of IPIB and must be dismissed.

IT IS SO ORDERED:  Formal complaint 25FC:0053 is dismissed as it is legally insufficient and frivolous pursuant to Iowa Code § 23.8(2) and Iowa Administrative Rule FC:497-2.1(2)(b). 

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 June 19, 2025.  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] 25FC:0013 Kilgore/Department of Management (complaint was regarding accuracy of DOM’s spreadsheet provided to government bodies to file budgets with the state).