House Journal: Page 2145: Tuesday, June 3, 2003
15 otherwise said the protest shall not be considered on
16 this ground.
17 b. That the property or structure is assessed for
18 more than the value authorized by law, stating the
19 specific amount which the protesting party believes
20 the property or structure to be overassessed, and the
21 amount which the party considers to be its actual
22 value and the amount the party considers a fair
23 assessment.
24 Sec. 13. Section 441.39, Code 2003, is amended to
25 read as follows:
26 441.39 TRIAL ON APPEAL.
27 The court shall hear the appeal in equity and
28 determine anew all questions arising before the board
29 which relate to the liability of the property or
30 structure to assessment or the amount thereof. The
31 court shall consider all of the evidence and there
32 shall be no presumption as to the correctness of the
33 valuation of assessment appealed from. Its decision
34 shall be certified by the clerk of the court to the
35 county auditor, and the assessor, who shall correct
36 the assessment books accordingly.
37 Sec. 14. Section 441.42, Code 2003, is amended to
38 read as follows:
39 441.42 APPEAL ON BEHALF OF PUBLIC.
40 Any officer of a county, city, township, drainage
41 district, levee district, or school district
42 interested or a taxpayer thereof may in like manner
43 make complaint before said the board of review in
44 respect to the assessment of any property or structure
45 in the township, drainage district, levee district or
46 city and an appeal from the action of the board of
47 review in fixing the amount of assessment on any
48 property or structure concerning which such complaint
49 is made, may be taken by any of such aforementioned
50 officers.
Page 13
1 Such appeal is in addition to the appeal allowed to
2 the person whose property or structure is assessed and
3 shall be taken in the name of the county, city,
4 township, drainage district, levee district, or school
5 district interested, and tried in the same manner,
6 except that the notice of appeal shall also be served
7 upon the owner of the property or structure concerning
8 which the complaint is made and affected thereby or
9 person required to return said property or structure
10 for assessment.
11 Sec. 15. Section 441.43, Code 2003, is amended to
12 read as follows:
13 441.43 POWER OF COURT.
© 2003 Cornell College and
League of Women Voters of Iowa
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