(2) A county board of review shall consist of:
(a) Two members appointed by the county court sitting for the transaction of county business, board of county commissioners or other county governing body of the county.
(b) Two members appointed by the county assessor.
(c) One member appointed by the four members appointed as provided in paragraphs (a) and (b) of this subsection, who shall serve for a term of one year.
(3)(a) Each member of a county board of review appointed under subsection (2)(a) and (b) of this section shall serve for a term of two years.
(b) Notwithstanding paragraph (a) of this subsection, a member appointed under subsection (2)(a) or (b) of this section to fill a vacancy occurring prior to the expiration of a predecessor’s term may not be appointed for a term longer than the remainder of the predecessor’s term.
(4) Members of a county board of review must be persons knowledgeable and experienced in farmland values.
(5) Members of a county board of review shall be reimbursed by the county for their actual and necessary expenses incurred in the performance of their functions as members. [Formerly 308.350; 2011 c.193 §1]