Senate
File
295
H-1314
Amend
the
amendment,
H-1311,
to
Senate
File
295,
as
1
passed
by
the
Senate,
as
follows:
2
1.
Page
18,
after
line
49
by
inserting:
3
<
DIVISION
___
4
PROPERTY
ASSESSMENT
APPEALS
5
Sec.
___.
Section
421.1A,
subsection
6,
Code
2013,
6
is
amended
to
read
as
follows:
7
6.
The
members
of
the
property
assessment
appeal
8
board
shall
receive
compensation
from
the
state
9
commensurate
with
the
salary
of
a
district
judge
10
through
December
31,
2013
.
The
members
of
the
board
11
shall
be
considered
state
employees
for
purposes
of
12
salary
and
benefits.
The
members
of
the
board
and
13
any
employees
of
the
board,
when
required
to
travel
14
in
the
discharge
of
official
duties,
shall
be
paid
15
their
actual
and
necessary
expenses
incurred
in
the
16
performance
of
duties.
17
Sec.
___.
Section
421.1A,
subsection
7,
Code
2013,
18
is
amended
by
striking
the
subsection.
19
Sec.
___.
Section
441.21,
subsection
3,
Code
2013,
20
is
amended
to
read
as
follows:
21
3.
a.
“Actual
value”
,
“taxable
value”
,
or
“assessed
22
value”
as
used
in
other
sections
of
the
Code
in
23
relation
to
assessment
of
property
for
taxation
shall
24
mean
the
valuations
as
determined
by
this
section
;
25
however,
other
provisions
of
the
Code
providing
special
26
methods
or
formulas
for
assessing
or
valuing
specified
27
property
shall
remain
in
effect,
but
this
section
28
shall
be
applicable
to
the
extent
consistent
with
such
29
provisions.
The
assessor
and
department
of
revenue
30
shall
disclose
at
the
written
request
of
the
taxpayer
31
all
information
in
any
formula
or
method
used
to
32
determine
the
actual
value
of
the
taxpayer’s
property.
33
b.
The
burden
of
proof
shall
be
upon
any
34
complainant
attacking
such
valuation
as
excessive,
35
inadequate,
inequitable,
or
capricious;
however,
in
36
protest
or
appeal
proceedings
when
the
complainant
37
offers
competent
evidence
by
at
least
two
disinterested
38
witnesses
that
the
market
value
of
the
property
is
less
39
than
the
market
value
determined
by
the
assessor,
the
40
burden
of
proof
thereafter
shall
be
upon
the
officials
41
or
persons
seeking
to
uphold
such
valuation
to
be
42
assessed.
43
Sec.
___.
Section
441.35,
subsection
2,
Code
2013,
44
is
amended
to
read
as
follows:
45
2.
In
any
year
after
the
year
in
which
an
46
assessment
has
been
made
of
all
of
the
real
estate
47
in
any
taxing
district,
the
board
of
review
shall
48
meet
as
provided
in
section
441.33
,
and
where
the
49
board
finds
the
same
has
changed
in
value,
the
board
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shall
revalue
and
reassess
any
part
or
all
of
the
1
real
estate
contained
in
such
taxing
district,
and
2
in
such
case,
the
board
shall
determine
the
actual
3
value
as
of
January
1
of
the
year
of
the
revaluation
4
and
reassessment
and
compute
the
taxable
value
5
thereof.
Any
aggrieved
taxpayer
may
petition
for
6
a
revaluation
of
the
taxpayer’s
property,
but
no
7
reduction
or
increase
shall
be
made
for
prior
years.
8
If
the
assessment
of
any
such
property
is
raised,
or
9
any
property
is
added
to
the
tax
list
by
the
board,
10
the
clerk
shall
give
notice
in
the
manner
provided
in
11
section
441.36
.
However,
if
the
assessment
of
all
12
property
in
any
taxing
district
is
raised,
the
board
13
may
instruct
the
clerk
to
give
immediate
notice
by
one
14
publication
in
one
of
the
official
newspapers
located
15
in
the
taxing
district,
and
such
published
notice
16
shall
take
the
place
of
the
mailed
notice
provided
for
17
in
section
441.36
,
but
all
other
provisions
of
that
18
section
shall
apply.
The
decision
of
the
board
as
to
19
the
foregoing
matters
shall
be
subject
to
appeal
to
the
20
property
assessment
appeal
board
within
the
same
time
21
and
in
the
same
manner
as
provided
in
section
441.37A
22
and
to
the
district
court
within
the
same
time
and
in
23
the
same
manner
as
provided
in
section
441.38
.
24
Sec.
___.
Section
441.37,
subsection
1,
paragraphs
25
a
and
b,
Code
2013,
are
amended
to
read
as
follows:
26
a.
Any
property
owner
or
aggrieved
taxpayer
who
is
27
dissatisfied
with
the
owner’s
or
taxpayer’s
assessment
28
may
file
a
protest
against
such
assessment
with
the
29
board
of
review
on
or
after
April
16,
to
and
including
30
May
5,
of
the
year
of
the
assessment.
In
any
county
31
which
has
been
declared
to
be
a
disaster
area
by
proper
32
federal
authorities
after
March
1
and
prior
to
May
20
33
of
said
year
of
assessment,
the
board
of
review
shall
34
be
authorized
to
remain
in
session
until
June
15
and
35
the
time
for
filing
a
protest
shall
be
extended
to
and
36
include
the
period
from
May
25
to
June
5
of
such
year.
37
Said
The
protest
shall
be
in
writing
and
signed
by
the
38
one
protesting
or
by
the
protester’s
duly
authorized
39
agent.
The
taxpayer
may
have
an
oral
hearing
thereon
40
on
the
protest
if
request
therefor
for
the
oral
hearing
41
is
made
in
writing
is
made
at
the
time
of
filing
the
42
protest.
Said
The
protest
must
be
confined
to
one
or
43
more
of
the
following
grounds:
44
(1)
For
odd-numbered
assessment
years
and
for
45
even-numbered
assessment
years
for
property
that
was
46
reassessed
in
such
even-numbered
assessment
year:
47
(a)
That
said
assessment
is
not
equitable
as
48
compared
with
assessments
of
other
like
property
in
49
the
taxing
district
assessing
jurisdiction
.
When
this
50
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5
ground
is
relied
upon
as
the
basis
of
a
protest
the
1
legal
description
and
assessments
of
a
representative
2
number
of
comparable
properties,
as
described
by
the
3
aggrieved
taxpayer
shall
be
listed
on
the
protest,
4
otherwise
said
protest
shall
not
be
considered
on
this
5
ground
consideration
shall
be
given
to
whether
the
6
other
like
property
in
the
assessing
jurisdiction
was
7
appraised
using
a
different
appraisal
methodology
than
8
the
methodology
used
to
appraise
the
property
that
is
9
the
subject
of
the
protest
.
10
(2)
(b)
That
the
property
is
assessed
for
more
11
than
the
value
authorized
by
law
,
stating
.
When
12
this
ground
is
relied
upon,
the
specific
amount
which
13
the
protesting
party
believes
the
property
to
be
14
overassessed,
and
the
amount
which
the
party
considers
15
to
be
its
actual
value
and
the
amount
the
party
16
considers
a
fair
assessment
shall
be
stated
.
17
(3)
(c)
That
the
property
is
not
assessable,
is
18
exempt
from
taxes,
or
is
misclassified
and
stating
the
19
reasons
for
the
protest.
20
(4)
(d)
That
there
is
an
error
in
the
assessment
21
and
state
the
specific
alleged
error.
When
this
ground
22
is
relied
upon,
it
may
include
but
is
not
limited
to
23
listing
errors,
clerical
or
mathematical
errors,
or
24
other
errors
that
result
in
an
error
in
the
assessment.
25
(5)
(e)
That
there
is
fraud
in
the
assessment
26
which
shall
be
specifically
stated.
27
(2)
For
even-numbered
assessment
years,
when
the
28
property
has
not
been
reassessed
in
such
even-numbered
29
assessment
year,
that
there
has
been
a
decrease
in
the
30
value
of
the
property
from
the
previous
reassessment
31
year.
When
this
ground
is
relied
upon,
the
decrease
in
32
value
shall
be
shown
by
comparing
the
market
value
of
33
the
property
as
of
January
1
of
the
current
assessment
34
year
and
the
actual
value
of
the
property
for
the
35
previous
reassessment
year.
Such
protest
shall
be
36
in
the
same
manner
as
described
in
this
section
and
37
shall
be
reviewed
by
the
local
board
of
review
pursuant
38
to
section
441.35,
subsection
2,
but
no
reduction
or
39
increase
shall
be
made
for
prior
years.
40
b.
In
addition
to
the
above,
the
property
owner
41
may
protest
annually
to
the
board
of
review
under
42
the
provisions
of
section
441.35
,
but
such
protest
43
shall
be
in
the
same
manner
and
upon
the
same
terms
as
44
heretofore
prescribed
in
this
section
.
The
burden
of
45
proof
for
all
protests
filed
under
this
section
shall
46
be
as
stated
in
section
441.21,
subsection
3,
paragraph
47
“b”
.
48
Sec.
___.
Section
441.37A,
subsection
1,
paragraph
49
b,
Code
2013,
is
amended
to
read
as
follows:
50
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b.
For
an
appeal
to
the
property
assessment
appeal
1
board
to
be
valid,
written
notice
must
be
filed
by
2
the
party
appealing
the
decision
with
the
secretary
3
of
the
property
assessment
appeal
board
within
twenty
4
days
after
the
date
the
board
of
review’s
letter
of
5
disposition
of
the
appeal
is
postmarked
to
the
party
6
making
the
protest
adjournment
of
the
local
board
of
7
review
or
May
31,
whichever
is
later
.
The
written
8
notice
of
appeal
shall
include
a
petition
setting
forth
9
the
basis
of
the
appeal
and
the
relief
sought.
No
new
10
grounds
in
addition
to
those
set
out
in
the
protest
11
to
the
local
board
of
review
as
provided
in
section
12
441.37
can
be
pleaded,
but
additional
evidence
to
13
sustain
those
grounds
may
be
introduced.
The
assessor
14
shall
have
the
same
right
to
appeal
to
the
assessment
15
appeal
board
as
an
individual
taxpayer,
public
body,
or
16
other
public
officer
as
provided
in
section
441.42
.
An
17
appeal
to
the
board
is
a
contested
case
under
chapter
18
17A
.
19
Sec.
___.
Section
441.37A,
subsection
2,
paragraph
20
a,
Code
2013,
is
amended
to
read
as
follows:
21
a.
A
party
to
the
appeal
may
request
a
hearing
or
22
the
appeal
may
proceed
without
a
hearing.
If
a
hearing
23
is
requested,
the
appellant
and
the
local
board
of
24
review
from
which
the
appeal
is
taken
shall
be
given
25
at
least
thirty
days’
written
notice
by
the
property
26
assessment
appeal
board
of
the
date
the
appeal
shall
be
27
heard
and
the
local
board
of
review
may
be
present
and
28
participate
at
such
hearing.
Notice
to
all
affected
29
taxing
districts
shall
be
deemed
to
have
been
given
30
when
written
notice
is
provided
to
the
local
board
of
31
review.
The
requirement
of
thirty
days’
written
notice
32
may
be
waived
by
mutual
agreement
of
all
parties
to
33
the
appeal.
Failure
by
the
appellant
to
appear
at
34
the
property
assessment
appeal
board
hearing
shall
be
35
grounds
for
result
in
dismissal
of
the
appeal
unless
a
36
continuance
is
granted
to
the
appellant
by
the
board
37
following
a
showing
of
good
cause
for
the
appellant’s
38
failure
to
appear
.
If
an
appeal
is
dismissed
for
39
failure
to
appear,
the
property
assessment
appeal
board
40
shall
have
no
jurisdiction
to
consider
any
subsequent
41
appeal
on
the
appellant’s
protest.
42
Sec.
___.
Section
441.37A,
subsection
3,
paragraph
43
a,
Code
2013,
is
amended
to
read
as
follows:
44
a.
The
board
member
considering
the
appeal
shall
45
determine
anew
all
questions
arising
before
the
local
46
board
of
review
which
relate
to
the
liability
of
47
the
property
to
assessment
or
the
amount
thereof.
48
All
of
the
evidence
shall
be
considered
and
there
49
shall
be
no
presumption
as
to
the
correctness
of
the
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valuation
of
assessment
appealed
from.
The
burden
1
of
proof
for
all
appeals
before
the
board
shall
be
2
as
stated
in
section
441.21,
subsection
3,
paragraph
3
“b”
.
The
property
assessment
appeal
board
shall
make
a
4
decision
in
each
appeal
filed
with
the
board.
If
the
5
appeal
is
considered
by
less
than
a
majority
of
the
6
board,
the
determination
made
by
that
member
shall
be
7
forwarded
to
the
full
board
for
approval,
rejection,
or
8
modification.
If
the
initial
determination
is
rejected
9
by
the
board,
it
shall
be
returned
for
reconsideration
10
to
the
board
member
making
the
initial
determination.
11
Any
deliberation
of
the
board
regarding
an
initial
12
determination
shall
be
confidential.
13
Sec.
___.
REPEAL.
2005
Iowa
Acts,
chapter
150,
14
section
134,
is
repealed.
15
Sec.
___.
EFFECTIVE
UPON
ENACTMENT.
This
division
16
of
this
Act,
being
deemed
of
immediate
importance,
17
takes
effect
upon
enactment.
18
Sec.
___.
APPLICABILITY.
The
following
provisions
19
of
this
division
of
this
Act
apply
to
assessment
years
20
beginning
on
or
after
January
1,
2014:
21
1.
The
section
of
this
division
of
this
Act
22
amending
section
441.37.
23
2.
The
section
of
this
division
of
this
Act
24
amending
section
441.35.
>
25
2.
Page
19,
line
8,
after
<
property,
>
by
inserting
26
<
modifying
provisions
relating
to
the
protest
and
27
appeal
of
property
assessments,
>
28
______________________________
SANDS
of
Louisa
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