1. Theboardof reviewshall be in session from a date determined by the board that is on or afterMay 1 but not later than May 7 through the period of time necessary toact on allprotests filedunder section 441.37 but not laterthan May 31 each year and for an additional period as required under section 441.37 and shall hold as many meetings as are necessary to discharge itsduties. On or before May 31 in those years in which a session has not been extended as required under section 441.37, the board shall return all books, records, and papers to the assessor except undisposed of protests and records pertaining to those protests. If ithas not completed itswork by May 31, in those years in which the session has not been extended under section 441.37, the director of revenue may authorize the board of review to continue in session for a period necessary to complete its work, but the director of revenue shall not approve a continuance extending beyond July 15. On or before May 31 or on the final day of any extended session required under section 441.37 or authorized by the director ofrevenue, the board of review shall adjourn until the date determined by the board that is on or after May 1 but not later than May 7 of the following year. It shall adopt itsown rules of procedure, elect itsown chairperson from its membership, and keep minutes of itsmeetings. The board shall appoint a clerk who may be a member of the board or any other qualified person, except the assessor or any member of the assessor’s staff. It may be reconvened by the director of revenue. All undisposed protests in itshands on July 15 shall be automatically overruled and returned to the assessor together with itsother records. 2. Within fifteen days following the adjournment of any regular or special session, the board of review shall submit to the director of revenue, on forms prescribed by the director, a report of any actions taken during that session. [R60, §739; C73, §829, 830, 832; C97, §1368, 1370, 1375, 1376; C24, 27, 31, 35, 39, §7127, 7129, 7137, 7138; C46, §405.15, 441.21, 442.1, 442.12, 442.13; C50, 54, 58, §405.15, 442.1, 442.12; C62, 66, 71, 73, 75, 77, 79, 81, S81, §441.33; 81 Acts, ch 145, §1]
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