The statutory code sections below generally apply to real property assessment in Iowa, protests before local boards of review, and/or appeals to PAAB. They are found in Iowa Code Title X - Financial Resources. Each appeal is unique, and other provisions of law may also apply.Refer to the code sections for the year the appeal was filed.Iowa Code 2023 (current)421.1A Property Assessment Appeal Board Enabling Statute441.21 Actual, Assessed, and Taxable Value441.35 Powers of the Board of Review441.30 Informal Assessment Review Period441.37 Protest of Assessment - Grounds441.37A Appeal of Protest to Property Assessment Appeal Board441.37B Appeal to District Court from Property Assessment Appeal Board441.38 Appeal to District Court441.39 Notice of Assessment Protests and Appeals to Taxing Districts17A.19 Judicial ReviewYou may search all of the 2023 Iowa Code on the Iowa Legislature's website. Archived Code LinksIowa Code 2022Iowa Code 2021Iowa Code 2020Iowa Code 2019Iowa Code 2018