Senate File 2106 - Introduced
SENATE FILE
BY BEALL, IVERSON, GRONSTAL,
WARNSTADT, QUIRMBACH, HATCH,
DEARDEN, DOTZLER, DVORSKY,
DANIELSON, WOOD, KIBBIE,
BLACK, MULDER, WARD, and SHULL
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act allowing counties to jointly employ a county assessor.
2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
3 TLSB 5679SS 81
4 sc/je/5
PAG LIN
1 1 Section 1. Section 441.1, Code 2005, is amended to read as
1 2 follows:
1 3 441.1 OFFICE OF ASSESSOR CREATED.
1 4 In Except as otherwise provided in section 441.16A, in
1 5 every county in the state of Iowa the office of assessor is
1 6 hereby created. A city having a population of ten thousand or
1 7 more, according to the latest federal census, may by ordinance
1 8 provide for the selection of a city assessor and for the
1 9 assessment of property in the city under the provisions of
1 10 this chapter. A city desiring to provide for assessment under
1 11 the provisions of this chapter shall, not less than sixty days
1 12 before the expiration of the term of the assessor in office,
1 13 notify the taxing bodies affected and proceed to establish a
1 14 conference board, examining board, and board of review and
1 15 select an assessor, all as provided in this chapter. A city
1 16 desiring to abolish the office of city assessor shall repeal
1 17 the ordinance establishing the office of city assessor, notify
1 18 the county conference board and the affected taxing districts,
1 19 provide for the transfer of appropriate records and other
1 20 matters, and provide for the abolition of the respective
1 21 boards and the termination of the terms of office of the
1 22 assessor and members of the respective boards. The abolition
1 23 of the city assessor's office shall take effect on July 1
1 24 following notification of the abolition unless otherwise
1 25 agreed to by the affected conference boards. If notification
1 26 of the proposed abolition is made after January 1, sufficient
1 27 funds shall be transferred from the city assessor's budget to
1 28 fund the additional responsibilities transferred to the county
1 29 assessor for the next fiscal year.
1 30 Sec. 2. NEW SECTION. 441.16A COUNTIES JOINING IN
1 31 EMPLOYMENT OF MULTICOUNTY ASSESSOR.
1 32 The conference boards of two or more adjacent counties may
1 33 enter into an agreement to jointly employ a county assessor.
1 34 Such agreement shall be written and entered in their
1 35 respective minutes and a copy of the agreement transmitted to
2 1 the conference board of each county that is a party to the
2 2 agreement. The written agreement shall provide for the manner
2 3 of allocation of the budget of the assessor's office. The
2 4 provisions of chapter 28E shall be applicable to this section,
2 5 except that such agreement shall not be applicable for a
2 6 period of less than six years beginning from the date the
2 7 multicounty assessor is appointed by a conference board.
2 8 A multicounty conference board shall be established with
2 9 representation as provided for in section 441.2 from each
2 10 county that is a party to the agreement. The multicounty
2 11 conference board shall appoint one examining board.
2 12 The term of the multicounty assessor shall begin on July 1
2 13 following the date of the agreement and the terms of the
2 14 incumbent assessor in each county that is a party to the
2 15 agreement shall expire on that date, notwithstanding the term
2 16 specified in section 441.8.
2 17 Sec. 3. Section 441.47, Code 2005, is amended to read as
2 18 follows:
2 19 441.47 ADJUSTED VALUATIONS.
2 20 1. The director of revenue on or about August 15, 1977,
2 21 and every two years thereafter shall order the equalization of
2 22 the levels of assessment of each class of property in the
2 23 several assessing jurisdictions by adding to or deducting from
2 24 the valuation of each class of property such percentage in
2 25 each case as may be necessary to bring the same to its taxable
2 26 value as fixed in this chapter and chapters 427 to 443. The
2 27 director shall adjust to actual value the valuation of any
2 28 class of property as set out in the abstract of assessment
2 29 when the valuation is at least five percent above or below
2 30 actual value as determined by the director.
2 31 2. For purposes of such value adjustments and before such
2 32 equalization the director shall adopt, in the manner
2 33 prescribed by chapter 17A, such rules as may be necessary to
2 34 determine the level of assessment for each class of property
2 35 in each county. The rules shall cover all of the following:
3 1 (1) a. The proposed use of the assessment=sales ratio
3 2 study set out in section 421.17, subsection 6;.
3 3 (2) b. the The proposed use of any statewide income
3 4 capitalization studies;.
3 5 (3) c. the The proposed use of other methods that would
3 6 assist the director in arriving at the accurate level of
3 7 assessment of each class of property in each assessing
3 8 jurisdiction.
3 9 3. Each county for which a multicounty assessor is
3 10 appointed pursuant to section 441.16A is considered a separate
3 11 assessing jurisdiction for purposes of this section.
3 12 Sec. 4. Section 441.54, Code 2005, is amended to read as
3 13 follows:
3 14 441.54 CONSTRUCTION.
3 15 Whenever in the laws of this state, the words "assessor" or
3 16 "assessors" appear, singly or in combination with other words,
3 17 they shall be deemed to mean and refer to the multicounty,
3 18 county, or city assessor, as the case may be.
3 19 EXPLANATION
3 20 This bill allows for counties to jointly employ an
3 21 assessor.
3 22 LSB 5679SS 81
3 23 sc:rj/cf/24