House Journal: Page 2144: Tuesday, June 3, 2003
16 and each succeeding year, for each parcel of
17 agricultural property and for each structure entered
18 in the assessment book, the assessor shall list the
19 classification of the property.
20 Sec. 9. Section 441.35, subsection 1, Code 2003,
21 is amended by striking the subsection.
22 Sec. 10. Section 441.35, unnumbered paragraph 2,
23 Code 2003, is amended by striking the unnumbered
24 paragraph.
25 Sec. 11. Section 441.36, Code 2003, is amended to
26 read as follows:
27 441.36 CHANGE OF ASSESSMENT - NOTICE.
28 All changes in assessments authorized by the board
29 of review, and reasons therefor, shall be entered in
30 the minute book kept by said the board and on the
31 assessment roll. Said The minute book shall be filed
32 with the assessor after the adjournment of the board
33 of review and shall at all times be open to public
34 inspection. In case the value of any specific
35 property or structure or the entire assessment of any
36 person, partnership, or association is increased, or
37 new property or a new structure is added by the board,
38 the clerk shall give immediate notice thereof by mail
39 to each at the post-office address shown on the
40 assessment rolls, and at the conclusion of the action
41 of the board therein the clerk shall post an
42 alphabetical list of those whose assessments are thus
43 raised and added, in a conspicuous place in the office
44 or place of meeting of the board, and enter upon the
45 records a statement that such posting has been made,
46 which entry shall be conclusive evidence of the giving
47 of the notice required. The board shall hold an
48 adjourned meeting, with at least five days intervening
49 after the posting of said the notices, before final
50 action with reference to the raising of assessments or
Page 12
1 the adding of property or structures to the rolls is
2 taken, and the posted notices shall state the time and
3 place of holding such adjourned meeting, which time
4 and place shall also be stated in the proceedings of
5 the board.
6 Sec. 12. Section 441.37, subsection 1, paragraphs
7 a and b, Code 2003, are amended to read as follows:
8 a. That said the assessment is not equitable as
9 compared with assessments of other like property or
10 structures in the taxing district. When this ground
11 is relied upon as the basis of a protest the legal
12 description and assessments of a representative number
13 of comparable properties structures, as described by
14 the aggrieved taxpayer shall be listed on the protest,
© 2003 Cornell College and
League of Women Voters of Iowa
Comments about this site or page?
hjourn@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Wed Jul 30 14:40:01 CDT 2003
URL: /DOCS/GA/80GA/Session.1/HJournal/02100/02144.html
jhf