House File 524 S-5010 Amend House File 524, as passed by the House, as 1 follows: 2 1. By striking page 1, line 22, through page 4, 3 line 1, and inserting: 4 < Sec. ___. Section 441.16, Code Supplement 2011, is 5 amended to read as follows: 6 441.16 Budget. 7 1. All expenditures under this chapter shall be 8 paid as hereinafter provided in this section . 9 2. a. Not later than January 1 of each year the 10 assessor, the examining board, and the board of review 11 shall each prepare a proposed budget of all expenses 12 for the ensuing fiscal year. The assessor shall 13 include in the proposed budget the probable expenses 14 for defending assessment appeals. Said budgets shall 15 be combined by the assessor and copies thereof of the 16 budgets forthwith filed by the assessor in triplicate 17 with the chairperson of the conference board. 18 3. b. The combined budgets shall contain an 19 itemized list of the proposed salaries of the assessor 20 and each deputy, the amount required for field 21 personnel and other personnel, their number and their 22 compensation; the estimated amount needed for expenses, 23 printing, mileage , and other expenses necessary to 24 operate the assessor’s office, the estimated expenses 25 of the examining board , and the salaries and expenses 26 of the local board of review. 27 4. 3. a. Each fiscal year the chairperson of 28 the conference board shall, by written notice, call 29 a meeting of the conference board to consider the 30 proposed budget and to comply with section 24.9 . 31 5. b. At such meeting the conference board shall 32 authorize: 33 a. (1) The number of deputies, field personnel, 34 and other personnel of the assessor’s office. 35 b. (2) The salaries and compensation of members of 36 the board of review, the assessor, chief deputy, other 37 deputies, field personnel, and other personnel, and 38 determine the time and manner of payment. 39 c. (3) The miscellaneous expenses of the 40 assessor’s office, the board of review , and the 41 examining board, including office equipment, records, 42 supplies, and other required items. 43 d. (4) The estimated expense of assessment 44 appeals. All such expense items shall be included in 45 the budget adopted for the ensuing year. 46 6. 4. All tax levies and expenditures provided for 47 herein shall be subject to the provisions of chapter 48 24 and the conference board is hereby declared to be 49 the certifying board. 50 -1- HF524.3693 (1) 84 md/sc 1/ 3 #1.

7. 5. a. Any tax for the maintenance of the 1 office of assessor and other assessment procedure 2 shall be levied only upon the property in the area 3 assessed by said the assessor , and such tax levy 4 shall not exceed forty and one-half sixty-seven 5 and one-half cents per thousand dollars of assessed 6 value in the assessing areas where the valuation upon 7 which the tax is levied does not exceed ninety-two 8 million, six hundred thousand dollars; thirty-three and 9 three-fourths cents per thousand dollars of assessed 10 value in assessing areas where the valuation upon 11 which the tax is levied exceeds ninety-two million, 12 six hundred thousand dollars and does not exceed one 13 hundred eleven million, one hundred twenty thousand 14 dollars; twenty-seven cents per thousand dollars of 15 assessed value in assessing areas where the valuation 16 upon which the tax is levied exceeds one hundred eleven 17 million, one hundred twenty thousand dollars area . 18 The county treasurer shall credit the sums received 19 from such levy to a separate fund to be known as the 20 “assessment expense fund” assessment expense fund 21 and from which fund all expenses incurred under this 22 chapter shall be paid. In the case of a county where 23 there is more than one assessor the treasurer shall 24 maintain separate assessment expense funds for each 25 assessor. 26 8. b. The county auditor shall keep a complete 27 record of said funds and shall issue warrants thereon 28 only on requisition of the assessor. 29 9. 6. The assessor shall not issue requisitions 30 so as to increase the total expenditures budgeted for 31 the operation of the assessor’s office. However, 32 for purposes of promoting operational efficiency, 33 the assessor shall have authority to transfer funds 34 budgeted for specific items for the operation of 35 the assessor’s office from one unexpended balance 36 to another; such transfer shall not be made so as to 37 increase the total amount budgeted for the operation of 38 the office of assessor, and no funds shall be used to 39 increase the salary of the assessor or the salaries of 40 permanent deputy assessors. The assessor shall issue 41 requisitions for the examining board and for the board 42 of review on order of the chairperson of each board and 43 for costs and expenses incident to assessment appeals, 44 only on order of the city legal department, in the case 45 of cities and of the county attorney in the case of 46 counties. 47 10. 7. Unexpended funds remaining in the 48 assessment expense fund at the end of a year shall be 49 carried forward into the next year. > 50 -2- HF524.3693 (1) 84 md/sc 2/ 3