Text: HF00385 Text: HF00387 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 441.31, Code 1995, is amended to read 1 2 as follows: 1 3 441.31 BOARD OF REVIEW. 1 4 1. The chairperson of the conference board shall call a 1 5 meeting by written notice to all of the members of the board 1 6 for the purpose of appointing a board of review for all 1 7 assessments made by the assessor. The board of review may 1 8 consist of either three members or five members. As nearly as 1 9 possible this board shall include one licensed real estate 1 10 broker and one registered architect or person experienced in 1 11 the building and construction field. In the case of a county, 1 12 at least one member of the board shall be a farmer. Not more 1 13 than two members of the board of review shall be of the same 1 14 profession or occupation and members of the board of review 1 15 shall be residents of the assessor jurisdiction. The terms of 1 16 the members of the board of review shall be for six years, 1 17 beginning with January 1 of the year following their 1 18 selection. In boards of review having three members the term 1 19 of one member of the first board to be appointed shall be for 1 20 two years, one member for four years and one member for six 1 21 years. In the case of boards of review having five members, 1 22 the term of one member of the first board to be appointed 1 23 shall be for one year, one member for two years, one member 1 24 for three years, one member for four years and one member for 1 25 six years. 1 26 2. However, notwithstanding the board of review appointed 1 27 by the county conference board pursuant to subsection 1, a 1 28 city council which is a member of a county conference board 1 29 and is also eligible to appoint a city assessor pursuant to 1 30 section 441.1 may provide, by ordinance, for a city board of 1 31 review to hear appeals of property assessments by residents of 1 32 that city. The members of the city board of review shall be 1 33 appointed by the city council. The city shall pay the 1 34 expenses incurred by the city board of review. All of the 1 35 provisions of this chapter relating to the boards of review 2 1 shall apply to a city board of review appointed pursuant to 2 2 this subsection. 2 3 3. Notwithstanding theprevious paragraphrequirements of 2 4 subsection 1, the conference board or a city council which has 2 5 appointed a board of review may increase the membership of the 2 6 board of review by an additional two members if it determines 2 7 that as a result of the large number of protests filed or 2 8 estimated to be filed the board of review will be unable to 2 9 timely resolve the protests with the existing number of 2 10 members. These two additional emergency members shall be 2 11 appointed for a term set by the conference board or the city 2 12 council but not for longer than two years. The conference 2 13 board or the city council may extend the terms of the 2 14 emergency members if it makes a similar determination as 2 15 required for the initial appointment. 2 16 EXPLANATION 2 17 This bill allows a city council of a city having a 2 18 population of 10,000 or more to appoint a city board of review 2 19 to hear appeals of property tax assessments by the city's 2 20 property taxpayers. The city council is also responsible for 2 21 the expenses incurred by its board of review. The city board 2 22 of review has the same powers and duties under chapter 441 as 2 23 the county board of review appointed by the county conference 2 24 board. 2 25 LSB 2025YH 76 2 26 tj/jj/8
Text: HF00385 Text: HF00387 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
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