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PAG LIN 1 1 Section 1. Section 421.1, Code Supplement 2003, is amended 1 2 by adding the following new subsection: 1 3 NEW SUBSECTION. 4A. Hear appeals of actions taken by 1 4 local boards of review pursuant to section 441.37A. 1 5 Sec. 2. Section 428.4, unnumbered paragraph 1, Code 1 6 Supplement 2003, is amended to read as follows: 1 7 Property shall be assessed for taxation each year. Real 1 8 estate shall be listed and assessed in 1981 and every two 1 9 years thereafter. The assessment of real estate shall be the 1 10 value of the real estate as of January 1 of the year of the 1 11 assessment. The year 1981 and each odd-numbered year 1 12 thereafter shall be a reassessment year. In any year, after 1 13 the year in which an assessment has been made of all the real 1 14 estate in an assessing jurisdiction, the assessor shall value 1 15 and assess or revalue and reassess, as the case may require, 1 16 any real estate that the assessor finds was incorrectly valued 1 17 or assessed, or was not listed, valued, and assessed, in the 1 18 assessment year immediately preceding, also any real estate 1 19 the assessor finds has changed in value subsequent to January 1 20 1 of the preceding real estate assessment year. However, a 1 21 percentage increase on a class of property shall not be made 1 22 in a year not subject to an equalization order unless ordered 1 23 by the department of revenue. The assessor shall determine 1 24 the actual value and compute the taxable value thereof as of 1 25 January 1 of the year of the revaluation and reassessment. 1 26 The assessment shall be completed as specified in section 1 27 441.28, but no reduction or increase in actual value shall be 1 28 made for prior years. If an assessor makes a change in the 1 29 valuation of the real estate as provided for, sections 441.23, 1 30 441.37, 441.37A, 441.38, and 441.39 apply. 1 31 Sec. 3. Section 441.5, Code Supplement 2003, is amended by 1 32 adding the following new subsection: 1 33 NEW SUBSECTION. 3A. Substantially that knowledge and 1 34 understanding tested for under section 543D.8 for 1 35 certification as a real estate appraiser. 2 1 Sec. 4. Section 441.8, unnumbered paragraph 3, Code 2 2 Supplement 2003, is amended to read as follows: 2 3 The director of revenue shall develop and administer a 2 4 program of continuing education which shall emphasize 2 5 assessment and appraisal procedures, and the assessment laws 2 6 of this state, and which shall include the subject matter 2 7 specified in section 441.5, and which shall emphasize the 2 8 uniform appraisal standards and appraiser certification 2 9 requirements adopted by the Iowa real estate appraiser board 2 10 pursuant to section 543D.5. 2 11 Sec. 5. Section 441.17, subsection 7, Code Supplement 2 12 2003, is amended to read as follows: 2 13 7. Submit on or beforeMayJune 1 of each year completed 2 14 assessment rolls to the board of review. 2 15 Sec. 6. Section 441.17, Code Supplement 2003, is amended 2 16 by adding the following new subsection: 2 17 NEW SUBSECTION. 12. Cooperate with and assist the auditor 2 18 in the preparation of property owner or taxpayer notices 2 19 pursuant to section 441.49. 2 20 Sec. 7. Section 441.21, subsection 1, Code Supplement 2 21 2003, is amended by adding the following new paragraph: 2 22 NEW PARAGRAPH. h. The assessor shall determine the value 2 23 of real property in accordance with rules adopted by the 2 24 department of revenue and in accordance with forms and 2 25 guidelines contained in the real property appraisal manual 2 26 prepared by the department as updated from time to time, as 2 27 long as such rules, forms, and guidelines are not inconsistent 2 28 with or change the means, as provided in this section, of 2 29 determining the actual, market, taxable, and assessed values. 2 30 Sec. 8. Section 441.21, subsection 2, Code Supplement 2 31 2003, is amended to read as follows: 2 32 2. In the event market value of the property being 2 33 assessed cannot be readily established in the foregoing 2 34 manner, then the assessor may determine the value of the 2 35 property using the other uniform and recognized appraisal 3 1 methods including its productive and earning capacity, if any, 3 2 industrial conditions, its cost, physical and functional 3 3 depreciation and obsolescence and replacement cost, and all 3 4 other factors which would assist in determining the fair and 3 5 reasonable market value of the property but the actual value 3 6 shall not be determined by use of only one such factor. The 3 7 following shall not be taken into consideration: Special 3 8 value or use value of the property to its present owner, and 3 9 the good will or value of a business which uses the property 3 10 as distinguished from the value of the property as property. 3 11 However, in assessing property that is rented or leased to 3 12 low-income individuals and families as authorized by section 3 13 42 of the Internal Revenue Code, as amended, and which section 3 14 limits the amount that the individual or family pays for the 3 15 rental or lease of units in the property, the assessor shall 3 16 use the productive and earning capacity from the actual rents 3 17 received as a method of appraisal and shall take into account 3 18 the extent to which that use and limitation reduces the market 3 19 value of the property. The assessor shall not consider any 3 20 tax credit equity or other subsidized financing as income 3 21 provided to the property in determining the assessed value. 3 22 Upon adoption of uniform rules by the revenue department or 3 23 succeeding authority covering assessments and valuations of 3 24 such properties,saidthe valuation on such properties shall 3 25 be determined in accordancetherewithwith such rules and in 3 26 accordance with forms and guidelines contained in the real 3 27 property appraisal manual prepared by the department as 3 28 updated from time to time for assessment purposes to assure 3 29 uniformity, but such rules, forms, and guidelines shall not be 3 30 inconsistent with or change the foregoing means of determining 3 31 the actual, market, taxable and assessed values. 3 32 Sec. 9. Section 441.26, unnumbered paragraphs 2 and 3, 3 33 Code Supplement 2003, are amended to read as follows: 3 34 If you are not satisfied that the foregoing assessment is 3 35 correct, you may file a protest against such assessment with 4 1 the board of review on or after April 16, to and includingMay4 2 June 5, of the year of the assessment, such protest to be 4 3 confined to the grounds specified in section 441.37. 4 4 Dated: .. day of ... (month), .. (year) 4 5 ........... 4 6 County/City Assessor. 4 7 The notice in 1981 and each odd-numbered year thereafter 4 8 shall contain a statement that the assessments are subject to 4 9 equalization pursuant to an order issued by the director of 4 10 revenue, that the county auditor shall give notice on or 4 11 before October 15 by publication in an official newspaper of 4 12 general circulation to any class of property affected by the 4 13 equalization order, and written notice mailed to each property 4 14 owner or taxpayer whose valuation will increase as a result of 4 15 the equalization order, and that the board of review shall be 4 16 in session from October 15 to November 15 to hear protests of 4 17 affected property owners or taxpayers whose valuations have 4 18 been adjusted by the equalization order. 4 19 Sec. 10. Section 441.31, subsection 1, Code 2003, is 4 20 amended to read as follows: 4 21 1. The chairperson of the conference board shall call a 4 22 meeting by written notice to all of the members of the board 4 23 for the purpose of appointing a board of review for all 4 24 assessments made by the assessor. The board of reviewmay4 25 shall consist ofeitherthree members if the assessing 4 26 jurisdiction is a city or five members if the assessing 4 27 jurisdiction is a county. As nearly as possible this board 4 28 shall include one licensed real estate broker,andone 4 29 registered architect or person experienced in the building and 4 30 construction field, and one certified real estate appraiser or 4 31 a review appraiser as those terms are defined in section 4 32 543D.2. In the case of a county, at least one member of the 4 33 board shall be a farmer. Not more than two members of the 4 34 board of review shall be of the same profession or occupation 4 35 and members of the board of review shall be residents of the 5 1 assessor jurisdiction. The terms of the members of the board 5 2 of review shall be for six years, beginning with January 1 of 5 3 the year following their selection. In boards of review 5 4 having three members the term of one member of the first board 5 5 to be appointed shall be for two years, one member for four 5 6 years and one member for six years. In the case of boards of 5 7 review having five members, the term of one member of the 5 8 first board to be appointed shall be for one year, one member 5 9 for two years, one member for three years, one member for four 5 10 years and one member for six years. 5 11 Sec. 11. Section 441.33, unnumbered paragraph 1, Code 5 12 Supplement 2003, is amended to read as follows: 5 13 The board of review shall be in session fromMayJune 1 5 14 through the period of time necessary to act on all protests 5 15 filed under section 441.37 but not later thanMay 31July 1 5 16 each year and for an additional period as required under 5 17 section 441.37 and shall hold as many meetings as are 5 18 necessary to discharge its duties. On or beforeMay 31July 1 5 19 in those years in which a session has not been extended as 5 20 required under section 441.37, the board shall return all 5 21 books, records, and papers to the assessor except undisposed 5 22 of protests and records pertaining to those protests. If it 5 23 has not completed its work byMay 31July 1, in those years in 5 24 which the session has not been extended under section 441.37, 5 25 the director of revenue may authorize the board of review to 5 26 continue in session for a period necessary to complete its 5 27 work, but the director of revenue shall not approve a 5 28 continuance extending beyondJulyAugust 15. On or beforeMay5 2931July 1 or on the final day of any extended session required 5 30 under section 441.37 or authorized by the director of revenue, 5 31 the board of review shall adjourn untilMayJune 1 of the 5 32 following year. It shall adopt its own rules of procedure, 5 33 elect its own chairperson from its membership, and keep 5 34 minutes of its meetings. The board shall appoint a clerk who 5 35 may be a member of the board or any other qualified person, 6 1 except the assessor or any member of the assessor's staff. It 6 2 may be reconvened by the director of revenue. All undisposed 6 3 protests in its hands onJulyAugust 15 shall be automatically 6 4 overruled and returned to the assessor together with its other 6 5 records. 6 6 Sec. 12. Section 441.35, unnumbered paragraph 2, Code 6 7 Supplement 2003, is amended to read as follows: 6 8 In any year after the year in which an assessment has been 6 9 made of all of the real estate in any taxing district, it 6 10 shall be the duty of the board of review to meet as provided 6 11 in section 441.33, and where it finds the same has changed in 6 12 value, to revalue and reassess any part or all of the real 6 13 estate contained in such taxing district, and in such case, it 6 14 shall determine the actual value as of January 1 of the year 6 15 of the revaluation and reassessment and compute the taxable 6 16 value thereof, and any aggrieved taxpayer may petition for a 6 17 revaluation of the taxpayer's property, but no reduction or 6 18 increase shall be made for prior years. If the assessment of 6 19 any such property is raised, or any property is added to the 6 20 tax list by the board, the clerk shall give notice in the 6 21 manner provided in section 441.36, provided, however, that if 6 22 the assessment of all property in any taxing district is 6 23 raised the board may instruct the clerk to give immediate 6 24 notice by one publication in one of the official newspapers 6 25 located in the taxing district, and such published notice 6 26 shall take the place of the mailed notice provided for in 6 27 section 441.36, but all other provisions of said section shall 6 28 apply. The decision of the board as to the foregoing matters 6 29 shall be subject to appeal to the state board of tax review 6 30 within the same time and in the same manner as provided in 6 31 section 441.37A and to the district court within the same time 6 32 and in the same manner as provided in section 441.38. 6 33 Sec. 13. Section 441.37, subsection 1, unnumbered 6 34 paragraph 1, Code Supplement 2003, is amended to read as 6 35 follows: 7 1 Any property owner or aggrieved taxpayer who is 7 2 dissatisfied with the owner's or taxpayer's assessment may 7 3 file a protest against such assessment with the board of 7 4 review on or after April 16, to and includingMayJune 5, of 7 5 the year of the assessment. In any county which has been 7 6 declared to be a disaster area by proper federal authorities 7 7 after March 1 and prior toMayJune 20 of said year of 7 8 assessment, the board of review shall be authorized to remain 7 9 in session untilJuneJuly 15 and the time for filing a 7 10 protest shall be extended to and include the period fromMay7 11 June 25 toJuneJuly 5 of such year.SaidThe protest shall 7 12 be in writing and signed by the one protesting or by the 7 13 protester's duly authorized agent. The taxpayer may have an 7 14 oral hearingthereonon the protest if requesttherefor in7 15writingfor an oral hearing is made in writing at the time of 7 16 filing the protest.SaidAt an oral hearing, the board of 7 17 review shall give the protester adequate time to present the 7 18 grounds for the protest. The protest must be confined to one 7 19 or more of the following grounds: 7 20 Sec. 14. NEW SECTION. 441.37A APPEAL OF PROTEST TO STATE 7 21 BOARD OF TAX REVIEW. 7 22 1. Appeals may be taken from the action of the board of 7 23 review with reference to protests of assessment, to the state 7 24 board of tax review created in section 421.1. For an appeal 7 25 to the state board to be valid, written notice must be filed 7 26 with the state board of tax review within twenty days after 7 27 the board of review's adjournment or July 1, whichever is 7 28 later. No new grounds in addition to those set out in the 7 29 protest to the board of review as provided in section 441.37 7 30 can be pleaded, but additional evidence to sustain those 7 31 grounds may be introduced. The assessor shall have the same 7 32 right to appeal and in the same manner as an individual 7 33 taxpayer, public body, or other public officer as provided in 7 34 section 441.42. Filing of the written notice of appeal shall 7 35 preserve all rights of appeal of the appellant. Notice of 8 1 appeal shall be served as an original notice on the 8 2 chairperson, presiding officer, or clerk of the board of 8 3 review after the filing of notice with the state board of tax 8 4 review. 8 5 2. After receiving all appeals filed on a timely basis, 8 6 the state board of tax review may appoint regional boards of 8 7 tax review to hear appeals taken in that region. The property 8 8 owner or aggrieved taxpayer and the local board of review 8 9 shall be given at least fifteen days' written notice by the 8 10 state board of tax review, or by the regional board if one is 8 11 appointed, of the date the appeal shall be heard and both 8 12 parties may be present at such hearing if they desire. The 8 13 state board of tax review shall adopt, pursuant to chapter 8 14 17A, rules for the conduct of appeals by the state board, or 8 15 by the regional board if one is appointed. The record and all 8 16 documents, reports, audits, and other information certified to 8 17 the state or regional board, and hearings held by the state or 8 18 regional board pursuant to the appeal and the decision of the 8 19 state or regional board on the appeal shall be open to the 8 20 public notwithstanding the provisions of section 422.20 and 8 21 section 422.72, subsection 1. Any deliberation of the state 8 22 or regional board in reaching a decision on any appeal shall 8 23 be confidential. 8 24 3. After the state or regional board of tax review has 8 25 considered an appeal filed by a property owner or aggrieved 8 26 taxpayer and made final disposition of the appeal, the state 8 27 or regional board of tax review shall give written notice to 8 28 the local board of review and to the property owner or 8 29 aggrieved taxpayer who filed the protest of the action taken 8 30 by the state or regional board of tax review on the appeal. 8 31 The written notice to the local board of review, and to the 8 32 property owner or aggrieved taxpayer, shall also specify the 8 33 reasons for the action taken by the state or regional board of 8 34 tax review on the protest. 8 35 4. The costs incurred by the state board of tax review, 9 1 and by any regional boards, associated with the protest of an 9 2 assessment to the state board of tax review shall be paid from 9 3 the assessment expense fund of the county where the property 9 4 is located. 9 5 Sec. 15. Section 441.38, Code 2003, is amended to read as 9 6 follows: 9 7 441.38 APPEAL TO DISTRICT COURT. 9 8 1. Appeals may be taken from the action of theboard of9 9reviewstate or regional board of tax review with reference to 9 10 protests of assessment, to the district court of the county in 9 11 which the local board of review holds its sessions within 9 12twentyforty-five days afterits adjournment or May 31,9 13whichever date is laterfinal disposition of the appeal by the 9 14 state or regional board of tax review.No new grounds in9 15addition to those set out in the protest to the board of9 16review as provided in section 441.37 can be pleaded, but9 17additional evidence to sustain those grounds may be9 18introduced.The appeal shall be tried de novo. The assessor 9 19 shall have the same right to appeal and in the same manner as 9 20 an individual taxpayer, public body, or other public officer 9 21 as provided in section 441.42. Appeals shall be taken by 9 22 filing a written notice of appeal with the clerk of district 9 23 court. Filing of the written notice of appeal shall preserve 9 24 all rights of appeal of the appellant. 9 25 2. Notice of appeal shall be served as an original notice 9 26 on the chairperson, presiding officer, or clerk of the board 9 27 of review and on the state board of tax review after the 9 28 filing of notice under subsection 1 with the clerk of district 9 29 court. 9 30 Sec. 16. Section 441.49, Code Supplement 2003, is amended 9 31 by adding the following new unnumbered paragraph after 9 32 unnumbered paragraph 2: 9 33 NEW UNNUMBERED PARAGRAPH. On or before October 10, the 9 34 county auditor, with the cooperation and assistance of the 9 35 county assessor and the city assessor, if applicable, shall in 10 1 writing notify each property owner or property taxpayer whose 10 2 valuation will be increased as a result of the equalization 10 3 order. The notice shall state the percentage increase that 10 4 will be applied to the property, the property owner's or 10 5 taxpayer's right to protest the increase, and the dates that 10 6 protests will be heard by the board of review. 10 7 Sec. 17. Section 441.50, Code Supplement 2003, is amended 10 8 by adding the following new unnumbered paragraphs: 10 9 NEW UNNUMBERED PARAGRAPH. A person employed pursuant to 10 10 this section must be a certified real estate appraiser or a 10 11 review appraiser as those terms are defined in section 543D.2, 10 12 or a person currently listed on the register maintained by the 10 13 department of revenue pursuant to section 441.5. 10 14 NEW UNNUMBERED PARAGRAPH. The conference board shall not 10 15 employ as an appraiser a person who has been appointed to the 10 16 local board of review of the conference board's assessing 10 17 jurisdiction. 10 18 Sec. 18. Section 441.72, Code 2003, is amended to read as 10 19 follows: 10 20 441.72 ASSESSMENT OF PLATTED LOTS. 10 21 When a subdivision plat is recorded pursuant to chapter 10 22 354, the individual lots within the subdivision plat shall not 10 23 be assessed in excess of the total assessment of the land as 10 24 acreage or unimproved property for three years after the 10 25 recording of the plat or until the lot is actually improved 10 26 with permanent construction, whichever occurs first. When an 10 27 individual lot has been improved with permanent construction, 10 28 the lot shall be assessed for taxation purposes as provided in 10 29 chapter 428 and this chapter. This section does not apply to 10 30 special assessment levies. However, those platted lots 10 31 located within a city or within two miles of the corporate 10 32 boundaries of a city shall not be assessed in excess of the 10 33 total assessment of the land as acreage or unimproved property 10 34 for one year after the recording of the plat or until the lot 10 35 is actually improved with permanent construction, whichever 11 1 occurs first. 11 2 Sec. 19. NULLIFICATION OF 2003 EQUALIZATION ORDERS. The 11 3 equalization orders issued by the department of revenue in 11 4 2003 are nullified and of no force and effect and property 11 5 valuations increased or decreased during the 2003 assessment 11 6 year as a result of application and implementation of those 11 7 equalization orders shall be adjusted by the assessor to 11 8 reflect the assessed value prior to the application and 11 9 implementation of the equalization orders. 11 10 Sec. 20. CONTINGENT EFFECTIVE DATE. Section 19 of this 11 11 Act is contingent upon enactment of this Act prior to March 11 12 15, 2004. If this Act is enacted on or after March 15, 2004, 11 13 section 19 of this Act is null and void. If enacted prior to 11 14 March 15, 2004, section 19 of this Act, being deemed of 11 15 immediate importance, takes effect upon enactment. 11 16 EXPLANATION 11 17 This Act contains various provisions relating to property 11 18 taxation and assessment of property for purposes of property 11 19 taxation. 11 20 The bill requires that testing and continuing education for 11 21 local assessors and deputy assessors include information 11 22 required of persons attaining state certification as real 11 23 estate appraisers. 11 24 The bill requires local assessors, when assessing property, 11 25 to use the forms and apply the guidelines contained in the 11 26 real property appraisal manual prepared by the department of 11 27 revenue. 11 28 The bill provides property owners or taxpayers wishing to 11 29 appeal an assessment to the local board of review an 11 30 additional 30 days in which to appeal the assessment. All 11 31 corresponding dates relating to the appeal process are moved 11 32 back 30 days. 11 33 The bill provides that the members of city and county 11 34 boards of review shall include a state-certified real estate 11 35 appraiser or review appraiser. The bill also requires that if 12 1 the assessing jurisdiction is a county the local board of 12 2 review shall have five members. 12 3 Current law provides for an appeal to district court for a 12 4 person appealing the action of the local board of review 12 5 relating to a protest of assessment. The bill provides for 12 6 appeal to the state board of tax review which may appoint 12 7 regional boards of tax review to hear appeals. The bill also 12 8 allows a property owner or taxpayer to appeal the decision of 12 9 the state or regional board of review to district court. The 12 10 time in which to take an appeal is increased from 20 days to 12 11 45 days after final disposition by the state or regional board 12 12 of tax review. The bill provides that the appeal is to be 12 13 tried de novo. 12 14 The bill requires the county auditor, with the assistance 12 15 and cooperation of the city or county assessor, to provide a 12 16 property owner or taxpayer written notice of an increase in 12 17 valuation due to an equalization order. 12 18 The bill provides that an appraiser employed by the local 12 19 conference board must be a certified real estate appraiser or 12 20 a review appraiser or a person currently listed on the 12 21 register maintained by the department of revenue as having 12 22 passed an assessor examination within the last two years. The 12 23 bill also provides that the conference board shall not employ 12 24 as an appraiser a person who has been appointed to the local 12 25 board of review of the conference board's assessing 12 26 jurisdiction. 12 27 Currently, the law provides that when a subdivision plat is 12 28 recorded the platted lots in the subdivision will be assessed 12 29 as acreage or unimproved property for three years or until the 12 30 lot is improved, whichever is later. The bill reduces that 12 31 time period to one year or until improved, whichever is later, 12 32 for platted lots located within a city or within two miles of 12 33 the corporate boundaries of a city. 12 34 Finally, the bill nullifies the 2003 equalization orders 12 35 issued by the department of revenue and requires the local 13 1 assessor to adjust the 2003 valuations to reflect the assessed 13 2 value prior to application and implementation of the 13 3 equalization orders. This section of the bill takes effect 13 4 upon enactment if the bill is enacted prior to March 15, 2004. 13 5 Otherwise, the section is null and void. 13 6 LSB 5376XS 80 13 7 sc/pj/5.1
Text: SF02108 Text: SF02110 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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