Text: HF02085                           Text: HF02087
Text: HF02000 - HF02099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

House File 2086

Partial Bill History

Bill Introduced: H.J. 121
Complete Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 441.49, unnumbered paragraph 5, Code
  1  2 Supplement 1999, is amended to read as follows:
  1  3    The local board of review shall reconvene in special
  1  4 session from October 15 to November 15 30 for the purpose of
  1  5 hearing the protests of affected property owners or taxpayers
  1  6 within the jurisdiction of the board whose valuation of
  1  7 property if adjusted pursuant to the equalization order issued
  1  8 by the director of revenue and finance will result in a
  1  9 greater value than permitted under section 441.21.  The board
  1 10 of review shall accept protests only during the first ten
  1 11 twenty-one days following the date the local board of review
  1 12 reconvenes.  The board of review shall limit its review to
  1 13 only the timely filed protests.  The board of review may
  1 14 adjust all or a part of the percentage increase ordered by the
  1 15 director of revenue and finance by adjusting the actual value
  1 16 of the property under protest to one hundred percent of actual
  1 17 value.  Any adjustment so determined by the board of review
  1 18 shall not exceed the percentage increase provided for in the
  1 19 director's equalization order.  The determination of the board
  1 20 of review on filed protests is final, subject to review by the
  1 21 director of revenue and finance for the purpose of determining
  1 22 whether the board's actions substantially altered the
  1 23 equalization order.  In making the review, the director has
  1 24 all the powers provided in chapter 421, and in exercising the
  1 25 powers the director is not subject to chapter 17A.  Not later
  1 26 than fifteen days following the adjournment of the board, the
  1 27 board of review shall submit to the director of revenue and
  1 28 finance, on forms prescribed by the director, a report of all
  1 29 actions taken by the board of review during this session.  
  1 30                           EXPLANATION
  1 31    This bill makes changes to the law regarding property
  1 32 taxpayer protests of equalization adjustments.
  1 33    Under current law, the local board of review is required to
  1 34 reconvene from October 15 to November 15 to hear taxpayer
  1 35 protests of equalization adjustments made by the Iowa
  2  1 department of revenue and finance and applied to property in
  2  2 the county by the county assessor.  Taxpayer protests to
  2  3 adjustments applied by the assessor to individual parcels of
  2  4 property may be filed during the first 10 days that the board
  2  5 is in session.
  2  6    The bill lengthens that time period to the first 21 days
  2  7 that the board is in session.  The bill also extends the
  2  8 period of time the board is in session to November 30.  
  2  9 LSB 5691HH 78
  2 10 sc/cf/24

Text: HF02085                           Text: HF02087
Text: HF02000 - HF02099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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