Senate File 66
SENATE FILE
BY HOUSER
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act eliminating local assessor examining boards.
2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
3 TLSB 1303XS 80
4 sc/sh/8
PAG LIN
1 1 Section 1. Section 441.1, Code 2003, is amended to read as
1 2 follows:
1 3 441.1 OFFICE OF ASSESSOR CREATED.
1 4 In every county in the state of Iowa the office of assessor
1 5 is hereby created. A city having a population of ten thousand
1 6 or more, according to the latest federal census, may by
1 7 ordinance provide for the selection of a city assessor and for
1 8 the assessment of property in the city under the provisions of
1 9 this chapter. A city desiring to provide for assessment under
1 10 the provisions of this chapter shall, not less than sixty days
1 11 before the expiration of the term of the assessor in office,
1 12 notify the taxing bodies affected and proceed to establish a
1 13 conference board, examining board, and board of review and
1 14 select an assessor, all as provided in this chapter. A city
1 15 desiring to abolish the office of city assessor shall repeal
1 16 the ordinance establishing the office of city assessor, notify
1 17 the county conference board and the affected taxing districts,
1 18 provide for the transfer of appropriate records and other
1 19 matters, and provide for the abolition of the respective
1 20 boards and the termination of the terms of office of the
1 21 assessor and members of the respective boards. The abolition
1 22 of the city assessor's office shall take effect on July 1
1 23 following notification of the abolition unless otherwise
1 24 agreed to by the affected conference boards. If notification
1 25 of the proposed abolition is made after January 1, sufficient
1 26 funds shall be transferred from the city assessor's budget to
1 27 fund the additional responsibilities transferred to the county
1 28 assessor for the next fiscal year.
1 29 Sec. 2. Section 441.6, Code 2003, is amended to read as
1 30 follows:
1 31 441.6 APPOINTMENT OF ASSESSOR.
1 32 When a vacancy occurs in the office of city or county
1 33 assessor, the examining conference board shall, within seven
1 34 days of the occurrence of the vacancy, request the director of
1 35 revenue and finance to forward a register containing the names
2 1 of all individuals eligible for appointment as assessor. The
2 2 examining board may, at its own expense, conduct a further
2 3 examination, either written or oral, of any person whose name
2 4 appears on the register, and shall make written report of the
2 5 examination and submit the report together with the names of
2 6 those individuals certified by the director of revenue and
2 7 finance to the conference board within fifteen days after the
2 8 receipt of the register from the director of revenue and
2 9 finance.
2 10 Upon receipt of the report of the examining board, the The
2 11 chairperson of the conference board shall by written notice
2 12 call a meeting of the conference board to appoint an assessor.
2 13 The meeting shall be held not later than seven days after the
2 14 receipt of the report of the examining board register by the
2 15 conference board. The physical condition, general reputation
2 16 of the applicants, and their fitness for the position as
2 17 determined by the examining conference board shall be taken
2 18 into consideration in making the appointment. At the meeting,
2 19 the conference board shall appoint an assessor from the
2 20 register of eligible candidates. However, if a special
2 21 examination has not been conducted previously for the same
2 22 vacancy, the conference board may request the director of
2 23 revenue and finance to hold a special examination pursuant to
2 24 section 441.7. The chairperson of the conference board shall
2 25 give written notice to the director of revenue and finance of
2 26 the appointment and its effective date within ten days of the
2 27 decision of the board.
2 28 Sec. 3. Section 441.7, Code 2003, is amended to read as
2 29 follows:
2 30 441.7 SPECIAL EXAMINATION.
2 31 If the conference board fails to appoint an assessor from
2 32 the list of individuals on the register, the conference board
2 33 shall request permission from the director of revenue and
2 34 finance to hold a special examination in the particular city
2 35 or county in which the vacancy has occurred. Permission may
3 1 be granted by the director of revenue and finance after
3 2 consideration of factors such as the availability of
3 3 candidates in that particular city or county. The director of
3 4 revenue and finance shall conduct no more than one special
3 5 examination for each vacancy in an assessing jurisdiction.
3 6 The examination shall be conducted by the director of revenue
3 7 and finance as provided in section 441.5, except as otherwise
3 8 provided in this section. The examining conference board
3 9 shall give notice of holding the examination for assessor by
3 10 posting a written notice in a conspicuous place in the county
3 11 courthouse in the case of county assessors or in the city hall
3 12 in the case of city assessors, stating that at a specified
3 13 date, an examination for the position of assessor will be held
3 14 at a specified place. Similar notice shall be given at the
3 15 same time by one publication of the notice in three newspapers
3 16 of general circulation in the case of a county assessor, or in
3 17 case there are not three such newspapers in a county, then in
3 18 newspapers which are available, or in one newspaper of general
3 19 circulation in the city in the case of city assessor. The
3 20 conference board of the city or county in which a special
3 21 examination is held shall reimburse the department of revenue
3 22 and finance for all expenses incurred in the administration of
3 23 the examination, to be paid for by the respective city or
3 24 county assessment expense fund. Following the administration
3 25 of this special examination, the director of revenue and
3 26 finance shall certify to the examining conference board a new
3 27 list of candidates eligible to be appointed as assessor and
3 28 the examining board and conference board shall proceed in
3 29 accordance with the provisions of section 441.6.
3 30 Sec. 4. Section 441.10, unnumbered paragraph 4, Code 2003,
3 31 is amended to read as follows:
3 32 The assessor may peremptorily suspend or discharge any
3 33 deputy assessor under the assessor's direction upon written
3 34 charges for neglect of duty, disobedience of orders,
3 35 misconduct, or failure to properly perform the deputy
4 1 assessor's duties. Within five days after delivery of written
4 2 charges to the employee, the deputy assessor may appeal by
4 3 written notice to the secretary or chairperson of the
4 4 examining conference board. The board shall grant the deputy
4 5 assessor a hearing within fifteen days, and a decision by a
4 6 majority of the examining conference board is final. The
4 7 assessor shall designate one of the deputies as chief deputy,
4 8 and the assessor shall assign to each deputy the duties,
4 9 responsibilities, and authority as is proper for the efficient
4 10 conduct of the assessor's office.
4 11 Sec. 5. Section 441.16, unnumbered paragraphs 2, 3, and 9,
4 12 Code 2003, are amended to read as follows:
4 13 Not later than January 1 of each year the assessor, the
4 14 examining board, and the board of review, shall each prepare a
4 15 proposed budget of all expenses for the ensuing fiscal year.
4 16 The assessor shall include in the proposed budget the probable
4 17 expenses for defending assessment appeals. Said The budgets
4 18 shall be combined by the assessor and copies thereof forthwith
4 19 of the combined budgets shall be immediately filed by the
4 20 assessor in triplicate with the chairperson of the conference
4 21 board.
4 22 Such The combined budgets shall contain an itemized list of
4 23 the proposed salaries of the assessor and each deputy, the
4 24 amount required for field personnel and other personnel, their
4 25 number and their compensation; the estimated amount needed for
4 26 expenses, printing, mileage and other expenses necessary to
4 27 operate the assessor's office, the estimated expenses of the
4 28 examining board; and the salaries and expenses of the local
4 29 board of review.
4 30 The assessor shall not issue requisitions so as to increase
4 31 the total expenditures budgeted for the operation of the
4 32 assessor's office. However, for purposes of promoting
4 33 operational efficiency, the assessor shall have authority to
4 34 transfer funds budgeted for specific items for the operation
4 35 of the assessor's office from one unexpended balance to
5 1 another; such transfer shall not be made so as to increase the
5 2 total amount budgeted for the operation of the office of
5 3 assessor, and no funds shall be used to increase the salary of
5 4 the assessor or the salaries of permanent deputy assessors.
5 5 The assessor shall issue requisitions for the examining board
5 6 and for the board of review on order of the chairperson of
5 7 each the board and for costs and expenses incident to
5 8 assessment appeals, only on order of the city legal
5 9 department, in the case of cities and of the county attorney
5 10 in the case of counties.
5 11 Sec. 6. Section 441.16, subsection 3, Code 2003, is
5 12 amended to read as follows:
5 13 3. The miscellaneous expenses of the assessor's office,
5 14 and the board of review and the examining board, including
5 15 office equipment, records, supplies, and other required items.
5 16 Sec. 7. Sections 441.3 and 441.4, Code 2003, are repealed.
5 17 EXPLANATION
5 18 This bill eliminates the local examining boards relating to
5 19 the offices of county and city assessor and assigns the duties
5 20 of the examining boards to the local conference boards.
5 21 LSB 1303XS 80
5 22 sc/sh/8