Text: SF00360 Text: SF00362 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 441.26, unnumbered paragraph 2, Code 1 2 2001, is amended to read as follows: 1 3 If you are not satisfied that the foregoing assessment is 1 4 correct, you may file a protest against such assessment with 1 5 the board of review on or after April 16, to and including the 1 6 last day in May5that is not a Saturday, Sunday, or holiday, 1 7 of the year of the assessment, such protest to be confined to 1 8 the grounds specified in section 441.37. 1 9 Dated: .. day of .... (month), .. (year) 1 10 .................... 1 11 County/City Assessor. 1 12 Sec. 2. Section 441.33, unnumbered paragraph 1, Code 2001, 1 13 is amended to read as follows: 1 14 The board of review shall be in session from May 1 through 1 15 the period of time necessary to act on all protests filed 1 16 under section 441.37 but not later thanMay 31June 26 each 1 17 year and for an additional period as required under section 1 18 441.37 and shall hold as many meetings as are necessary to 1 19 discharge its duties. On or beforeMay 31June 26 in those 1 20 years in which a session has not been extended as required 1 21 under section 441.37, the board shall return all books, 1 22 records and papers to the assessor except undisposed of 1 23 protests and records pertaining to those protests. If it has 1 24 not completed its work byMay 31June 26, in those years in 1 25 which the session has not been extended under section 441.37, 1 26 the director of revenue and finance may authorize the board of 1 27 review to continue in session for a period necessary to 1 28 complete its work, but the director of revenue and finance 1 29 shall not approve a continuance extending beyondJuly 151 30 August 10. On or beforeMay 31June 26 or on the final day of 1 31 any extended session required under section 441.37 or 1 32 authorized by the director of revenue and finance, the board 1 33 of review shall adjourn until May 1 of the following year. It 1 34 shall adopt its own rules of procedure, elect its own 1 35 chairperson from its membership, and keep minutes of its 2 1 meetings. The board shall appoint a clerk who may be a member 2 2 of the board or any other qualified person, except the 2 3 assessor or any member of the assessor's staff. It may be 2 4 reconvened by the director of revenue and finance. All 2 5 undisposed protests in its hands onJuly 15August 10 shall be 2 6 automatically overruled and returned to the assessor together 2 7 with its other records. 2 8 Sec. 3. Section 441.37, subsection 1, unnumbered paragraph 2 9 1, Code 2001, is amended to read as follows: 2 10 Any property owner or aggrieved taxpayer who is 2 11 dissatisfied with the owner's or taxpayer's assessment may 2 12 file a protest against such assessment with the board of 2 13 review on or after April 16, to and including the last day in 2 14 May5that is not a Saturday, Sunday, or holiday, of the year 2 15 of the assessment. In any county which has been declared to 2 16 be a disaster area by proper federal authorities after March 1 2 17 and prior toMay 20June 15 of said year of assessment, the 2 18 board of review shall be authorized to remain in session until 2 19June 15July 11 and the time for filing a protest shall be 2 20 extended to and include the period fromMay 25June 20 toJune2 215July 1 of such year. Said protest shall be in writing and 2 22 signed by the one protesting or by the protester's duly 2 23 authorized agent. The taxpayer may have an oral hearing 2 24 thereon if request therefor in writing is made at the time of 2 25 filing the protest. Said protest must be confined to one or 2 26 more of the following grounds: 2 27 Sec. 4. Section 441.38, subsection 1, Code 2001, is 2 28 amended to read as follows: 2 29 1. Appeals may be taken from the action of the board of 2 30 review with reference to protests of assessment, to the 2 31 district court of the county in which the board holds its 2 32 sessions within twenty days after its adjournment orMay 312 33 June 26, whichever date is later. No new grounds in addition 2 34 to those set out in the protest to the board of review as 2 35 provided in section 441.37 can be pleaded, but additional 3 1 evidence to sustain those grounds may be introduced. The 3 2 assessor shall have the same right to appeal and in the same 3 3 manner as an individual taxpayer, public body or other public 3 4 officer as provided in section 441.42. Appeals shall be taken 3 5 by filing a written notice of appeal with the clerk of 3 6 district court. Filing of the written notice of appeal shall 3 7 preserve all rights of appeal of the appellant. 3 8 Sec. 5. Section 441.45, unnumbered paragraph 2, Code 2001, 3 9 is amended to read as follows: 3 10 If a board of review continues in session beyond June126, 3 11 under sections 441.33 and 441.37, the abstract of the real 3 12 property shall be made out and transmitted to the department 3 13 of revenue and finance within fifteen days after the date of 3 14 final adjournment by the board. 3 15 Sec. 6. APPLICABILITY. This Act applies to assessment 3 16 years beginning on or after January 1, 2002. 3 17 EXPLANATION 3 18 This bill extends the deadline for filing a protest of a 3 19 property tax assessment from May 5 to the last day in May that 3 20 is not a Saturday, Sunday, or holiday. The bill moves back by 3 21 26 days all corresponding deadlines and time periods involving 3 22 protests of assessments. 3 23 The bill applies to assessment years beginning on or after 3 24 January 1, 2002. 3 25 LSB 2999XS 79 3 26 sc/gg/8
Text: SF00360 Text: SF00362 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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