Text: HF00308 Text: HF00310 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.49, Code 2003, is amended by adding
1 2 the following new unnumbered paragraph after unnumbered
1 3 paragraph 2:
1 4 NEW UNNUMBERED PARAGRAPH. On or before October 10, the
1 5 county auditor shall notify each property owner or property
1 6 taxpayer whose property value will be increased as a result of
1 7 the equalization order. The notice shall state the percentage
1 8 increase that will be applied to the property, the property
1 9 owner's or taxpayer's right to protest the increase, the dates
1 10 that protests will be heard by the board of review, and the
1 11 property owner's or taxpayer's statutory opportunities to
1 12 participate in the budgeting process of each taxing
1 13 jurisdiction. The county auditor shall certify to the
1 14 department of revenue and finance the costs of providing the
1 15 notice. The department shall reimburse each county auditor
1 16 for the amount of the certified claim for the costs.
1 17 EXPLANATION
1 18 This bill requires the county auditor to notify a property
1 19 owner or property taxpayer of an increase in valuation of the
1 20 owner's or taxpayer's property due to an equalization order
1 21 issued by the state. The notice shall state the percentage
1 22 increase that will be applied to the property, the property
1 23 owner's or taxpayer's right to protest the increase, the dates
1 24 that protests will be heard by the board of review, and the
1 25 property owner's or taxpayer's statutory opportunities to
1 26 participate in the budgeting process of each taxing
1 27 jurisdiction. The bill provides that the department of
1 28 revenue and finance shall reimburse the county auditor for the
1 29 cost of providing the notice.
1 30 This bill may include a state mandate as defined in Code
1 31 section 25B.3.
1 32 LSB 2273HH 80
1 33 sc/cl/14
Text: HF00308 Text: HF00310 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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