Text: SF00044 Text: SF00046 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 441.1, Code 1997, is amended to read as 1 2 follows: 1 3 441.1 OFFICE CREATED. 1 4 Inevery city in the state of Iowa having more than one1 5hundred twenty-five thousand population and inevery county in 1 6 the state of Iowa the office of assessor is hereby created. A 1 7 city having a population of ten thousand or more,but not in1 8excess of one hundred twenty-five thousand,according to the 1 9 latest federal census, may by ordinance provide for the 1 10 selection of a city assessor and for the assessment of 1 11 property in the city under the provisions of this chapter. A 1 12 city desiring to provide for assessment under the provisions 1 13 of this chapter shall, not less than sixty days before the 1 14 expiration of the term of the assessor in office, notify the 1 15 taxing bodies affected and proceed to establish a conference 1 16 board, examining board, and board of review and select an 1 17 assessor, all as provided in this chapter. A city desiring to 1 18 abolish the office of city assessor shall repeal the ordinance 1 19 establishing the office of city assessor, notify the county 1 20 conference board and the affected taxing districts, provide 1 21 for the transfer of appropriate records and other matters, and 1 22 provide for the abolition of the respective boards and the 1 23 termination of the terms of office of the assessor and members 1 24 of the respective boards. The abolition of the city 1 25 assessor's office shall take effect on July 1 following 1 26 notification of the abolition unless otherwise agreed to by 1 27 the affected conference boards. If notification of the 1 28 proposed abolition is made after January 1, sufficient funds 1 29 shall be transferred from the city assessor's budget to fund 1 30 the additional responsibilities transferred to the county 1 31 assessor for the next fiscal year. 1 32 Sec. 2. Section 441.31, subsection 2, Code 1997, is 1 33 amended to read as follows: 1 34 2. a. However, notwithstanding the board of review 1 35 appointed by the county conference board pursuant to 2 1 subsection 1, a city council of a city having a population of 2 2 seventy-five thousand or more which is a member of a county 2 3 conference board may provide, by ordinance, for a city board 2 4 of review to hear appeals of property assessments by residents 2 5 of that city. The members of the city board of review shall 2 6 be appointed by the city council. The city shall pay the 2 7 expenses incurred by the city board of review. However, if 2 8 the city has a population of more than one hundred twenty-five 2 9 thousand, the expenses incurred by the city board of review 2 10 shall be paid by the county. All of the provisions of this 2 11 chapter relating to the boards of review shall apply to a city 2 12 board of review appointed pursuant to this subsection. 2 13 b. If a city having a population of more than one hundred 2 14 twenty-five thousand abolishes its office of city assessor, 2 15 the city may provide, by ordinance, for a city board of review 2 16 or request the county conference board to appoint a ten-member 2 17 county board of review. The initial ten-member county board 2 18 of review established pursuant to this paragraph shall consist 2 19 of the members of the city board of review and the county 2 20 board of review who are serving unexpired terms of office. 2 21 The members of the initial ten-member county board of review 2 22 may continue to serve their unexpired terms of office and are 2 23 eligible for reappointment for a six-year term. The ten- 2 24 member county board of review created pursuant to this 2 25 paragraph is in lieu of the boards of review provided for in 2 26 subsection 1, but the professional and occupational 2 27 qualifications of members shall apply. 2 28 Sec. 3. Section 441.31, subsection 3, Code 1997, is 2 29 amended to read as follows: 2 30 3. Notwithstanding the requirements of subsection 1, the 2 31 conference board or a city council which has appointed a board 2 32 of review may increase the membership of the board of review 2 33 by an additional two members if it determines that as a result 2 34 of the large number of protests filed or estimated to be filed 2 35 the board of review will be unable to timely resolve the 3 1 protests with the existing number of members. If the board of 3 2 review has ten members, not more than four additional members 3 3 may be appointed by the conference board.These twoThe 3 4 additional emergency members shall be appointed for a term set 3 5 by the conference board or the city council but not for longer 3 6 than two years. The conference board or the city council may 3 7 extend the terms of the emergency members if it makes a 3 8 similar determination as required for the initial appointment. 3 9 EXPLANATION 3 10 This bill authorizes a city having a population of 10,000 3 11 or more to establish or abolish the office of city assessor. 3 12 Under current law, cities having a population of more than 3 13 125,000 are required to have a city assessor. 3 14 The bill also provides that a city having a population of 3 15 more than 125,000 may abolish its office of city assessor and 3 16 join the county conference board. The city may retain its 3 17 city board of review or request the county conference board to 3 18 create a 10-member county board of review. The initial 10- 3 19 member county board of review will consist of the members of 3 20 the five-member city board of review and the five-member 3 21 county board of review. If the city selects a city board of 3 22 review, the expenses of the board will be paid by the county. 3 23 The bill also provides that the 10-member county board of 3 24 review may be expanded with not more than four additional 3 25 members for two year terms of office if the workload of 3 26 protest hearings warrants additional members. 3 27 LSB 1002SS 77 3 28 tj/sc/14
Text: SF00044 Text: SF00046 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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