House Journal: Page 2134: Tuesday, June 3, 2003
26 the assessment notice in section 441.23. The return
27 shall be verified over the signature of the person
28 making the return and section 441.25 applies to any
29 person making such a return. The assessor shall make
30 supplemental return forms available as soon as
31 practicable after the first day of January of each
32 year. The assessor shall make supplemental return
33 forms available to the taxpayer by mail, or at a
34 designated place within the taxing district.
35 2. Upon receipt of such supplemental return from
36 any person the assessor shall prepare a roll assessing
37 such person as hereinafter provided. In the
38 preparation of such assessment roll the assessor shall
39 be guided not only by the information contained in
40 such supplemental roll, but by any other information
41 the assessor may have or which may be obtained by the
42 assessor as prescribed by the law relating to the
43 assessment of property. The assessor shall not be
44 bound by any values or square footage determinations
45 or purchase prices as listed in such supplemental
46 return, and may include in the assessment roll any
47 property omitted from the supplemental return which in
48 the knowledge and belief of the assessor should be
49 listed as required by law by the person making the
50 supplemental return. Upon completion of such roll the
Page 2
1 assessor shall deliver to the person submitting such
2 supplemental return a copy of the assessment roll,
3 either personally or by mail.
4 Sec. 2. NEW SECTION. 441.20 LEGISLATIVE INTENT.
5 It is the intent of the general assembly that there
6 be transparency in the property tax system. It is
7 further the intent of the general assembly that
8 property assessments for purposes of property taxation
9 be equal and uniform within classes of property. It
10 is further the intent of the general assembly to
11 minimize the impact that maintenance and upkeep by the
12 owner of property has on the assessment of that
13 property and that there be predictability in increases
14 of property assessments and that such predictability
15 be based primarily on the actions of the property
16 owner. It is further the intent of the general
17 assembly to minimize the impact that increases in
18 assessed value of property will have on property taxes
19 paid and that any increases will be primarily the
20 result of direct action taken by the local taxing
21 authority in setting budget amounts rather than by
22 increases in market value of property.
23 Sec. 3. Section 441.21, Code 2003, is amended by
24 striking the section and inserting in lieu thereof the
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League of Women Voters of Iowa
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