17AO:0012 Jurisdictional authority for validation of computer summations

17AO:0012

Date: January 18, 2018

Subject: Jurisdictional authority for validation of computer summations

Kevin Kilgore
1695 115th Street
Diagonal, Iowa 50845

Dear Mr. Kilgore:

This opinion is in response to your filing of November 21, 2017, requesting an opinion from the Iowa Public Information Board (IPIB) pursuant to Iowa Code section 23.6 and rule 497—1.2.  We note at the outset that IPIB’s jurisdiction is limited to the application of Iowa Code chapters 21, 22, and 23, and rules in Iowa Administrative Code chapter 497.  Advice in a Board opinion, if followed, constitutes a defense to a subsequent complaint based on the same facts and circumstances.

FACTUAL STATEMENT:  You request an opinion in the matter of identification of a jurisdictional authority for the validation of computer summations related to a taxable valuation and cite Iowa Code section 22.3A.

QUESTIONS:

1. What entity is the jurisdictional/accountable authority for validation of statutory compliance and database to database agreement of the computer databases which input to the valuation/property tax system?
2. What written guidance exists to delineate that process?

In addition, you filed an addendum on December 18, 2017, which includes references to Iowa Code sections 427.1(18) and 427.1(5).  You state that in your opinion the Ringgold County Assessor’s public database is incomplete.

OPINION:

The questions you ask are not within the jurisdiction of the Board.  Rule 497-1.2 states:

497—1.2(23) Requirements for requesting board advisory opinions. 1.2(1) Jurisdiction. The board will only issue advisory opinions pertaining to Iowa Code chapters 21 and 22, or rules adopted thereunder. The board shall not have jurisdiction over the judicial or legislative branches of state government or any entity, officer, or employee of those branches, or over the governor or the office of the governor.

In the body of your correspondence, you also list various other code sections.  The IPIB does not have the authority to issue guidance on the sections you list.  You allege that Iowa Code section 22.3A regulates data input, but this is not accurate.

Pursuant to Iowa Administrative Rule 497-1.3(3), a person who has received a board opinion may, within 30 days after the issuance of the opinion, request modification or reconsideration of the opinion.  A request for modification or reconsideration shall be deemed denied unless the board acts upon the request within 60 days of receipt of the request.  The IPIB may take up modification or reconsideration of an advisory opinion on its own motion within 30 days after the issuance of an opinion.

Pursuant to Iowa Administrative Rule 497-1.3(5), a person who has received a board opinion or advice may petition for a declaratory order pursuant to Iowa Code section 17A.9.  The IPIB may refuse to issue a declaratory order to a person who has previously received a board opinion on the same question, unless the requestor demonstrates a significant change in circumstances from those in the board opinion.

BY DIRECTION AND VOTE OF THE BOARD
Mary Ungs-Sogaard, Chair
E. J. Giovannetti 
Keith Luchtel
Monica McHugh
Frederick Morian
William Peard
Julie Pottorff
Suzan Stewart
Renee Twedt

Submitted by: Margaret E. Johnson, Executive Director