House File 478 S-3364 Amend House File 478, as amended, passed, and reprinted by 1 the House, as follows: 2 1. By striking everything after the enacting clause and 3 inserting: 4 < Section 1. Section 331.559, subsection 20, Code 2017, is 5 amended to read as follows: 6 20. Apportion and collect the costs assessed by the district 7 court against the board of review or any taxing body district 8 resulting from an appeal of property assessments as provided 9 in section 441.40 . 10 Sec. 2. Section 428.4, subsection 1, Code 2017, is amended 11 to read as follows: 12 1. Property shall be assessed for taxation each year. 13 Real estate shall be listed and assessed in 1981 and every 14 two years thereafter. The assessment of real estate shall 15 be the value of the real estate as of January 1 of the year 16 of the assessment. The year 1981 and each odd-numbered year 17 thereafter shall be a reassessment year. In any year, after 18 the year in which an assessment has been made of all the real 19 estate in an assessing jurisdiction, the assessor shall value 20 and assess or revalue and reassess, as the case may require, 21 any real estate that the assessor finds was incorrectly valued 22 or assessed, or was not listed, valued, and assessed, in the 23 assessment year immediately preceding, also any real estate 24 the assessor finds has changed in value subsequent to January 25 1 of the preceding real estate assessment year. However, a 26 percentage increase on a class of property shall not be made 27 in a year not subject to an equalization order unless ordered 28 by the department of revenue. The assessor shall determine 29 the actual value and compute the taxable value thereof as of 30 January 1 of the year of the revaluation and reassessment. The 31 assessment shall be completed as specified in section 441.28 , 32 but no reduction or increase in actual value shall be made for 33 prior years. If an assessor makes a change in the valuation 34 of the real estate as provided for, sections 441.23 , 441.37 , 35 -1- HF478.2572 (4) 87 md/jh 1/ 18 #1.

441.37A , 441.37B, and 441.38 , and 441.39 apply. 1 Sec. 3. Section 441.5, subsection 3, Code 2017, is amended 2 to read as follows: 3 3. Only individuals who possess a high school diploma 4 or its equivalent and who have completed the preliminary 5 education requirements established under subsection 3A are 6 eligible to take the examination. A person desiring to take 7 the examination shall complete an application prior to the 8 administration of the examination. Evidence of successful 9 completion of the preliminary education requirements under 10 subsection 3A shall be included with the application. 11 Sec. 4. Section 441.5, Code 2017, is amended by adding the 12 following new subsection: 13 NEW SUBSECTION . 3A. The director of revenue shall 14 prescribe by rule preliminary education requirements, including 15 a preliminary course of study, that each individual must 16 successfully complete in order to be eligible to take the 17 examination. The course of study prescribed by the director of 18 revenue may include those subjects covered by the examination 19 and listed under subsection 2 and any other subjects or 20 courses the director of revenue deems relevant, including those 21 courses offered and standards established by the international 22 association of assessing officers. 23 Sec. 5. Section 441.9, Code 2017, is amended to read as 24 follows: 25 441.9 Removal of assessor. 26 The assessor may be removed by a majority vote of the 27 conference board, after charges of misconduct, nonfeasance, 28 malfeasance, or misfeasance in office shall have been 29 substantiated at a public hearing, if same is demanded by the 30 assessor by written notice served upon the chairperson of the 31 conference board. For purposes of this section, “misconduct” 32 includes but is not limited to knowingly engaging in assessment 33 methods, practices, or conduct that contravene any applicable 34 law, administrative rule, or order of any court or other 35 -2- HF478.2572 (4) 87 md/jh 2/ 18

government authority. 1 Sec. 6. Section 441.10, Code 2017, is amended by adding the 2 following new subsection: 3 NEW SUBSECTION . 1A. The director of revenue shall prescribe 4 by rule deputy assessor preliminary education requirements, 5 including a preliminary course of study, that each individual 6 must successfully complete in order to be eligible to take the 7 deputy assessor examination. The course of study prescribed by 8 the director of revenue may include those subjects covered by 9 the examination and any other subjects or courses the director 10 of revenue deems relevant, including those courses offered 11 and standards established by the international association 12 of assessing officers. Evidence of successful completion of 13 the deputy assessor preliminary education requirements shall 14 be included with the application to take the deputy assessor 15 examination. 16 Sec. 7. Section 441.19, subsection 1, paragraph a, Code 17 2017, is amended to read as follows: 18 a. Supplemental and optional to the procedure for the 19 assessment of property by the assessor as provided in this 20 chapter , the assessor may require from all persons required 21 to list their property for taxation as provided by sections 22 428.1 and 428.2 , a supplemental return to be prescribed by 23 the director of revenue upon which the person shall list 24 the person’s property. The supplemental return shall be in 25 substantially the same form as now prescribed by law for 26 the assessment rolls used in the listing of property by the 27 assessors. However, for assessment years beginning on or after 28 January 1, 2018, and unless otherwise required for property 29 valued by the department of revenue pursuant to chapters 428, 30 433, 437, and 438, a supplemental return shall not request, 31 and a person shall not be otherwise required to provide to the 32 assessor for property assessment purposes, sales or receipts 33 data, expense data, balance sheets, bank account information, 34 or other data related to the financial condition of a business 35 -3- HF478.2572 (4) 87 md/jh 3/ 18

operating in whole or in part on the property if the property 1 is both classified as commercial or industrial property and 2 owned and used by the owner of the business. Every person 3 required to list property for taxation shall make a complete 4 listing of the property upon supplemental forms and return the 5 listing to the assessor as promptly as possible. The return 6 shall be verified over the signature of the person making the 7 return and section 441.25 applies to any person making such 8 a return. The assessor shall make supplemental return forms 9 available as soon as practicable after the first day of January 10 of each year. The assessor shall make supplemental return 11 forms available to the taxpayer by mail, or at a designated 12 place within the taxing district. 13 Sec. 8. Section 441.21, subsection 2, Code 2017, is amended 14 to read as follows: 15 2. In the event market value of the property being assessed 16 cannot be readily established in the foregoing manner, then 17 the assessor may determine the value of the property using the 18 other uniform and recognized appraisal methods including its 19 productive and earning capacity, if any, industrial conditions, 20 its cost, physical and functional depreciation and obsolescence 21 and replacement cost, and all other factors which would assist 22 in determining the fair and reasonable market value of the 23 property but the actual value shall not be determined by use 24 of only one such factor. The following shall not be taken into 25 consideration: Special value or use value of the property to 26 its present owner, and the goodwill or value of a business 27 which uses the property as distinguished from the value of 28 the property as property. In addition, for assessment years 29 beginning on or after January 1, 2018, and unless otherwise 30 required for property valued by the department of revenue 31 pursuant to chapters 428, 433, 437, and 438, the assessor 32 shall not take into consideration and shall not request from 33 any person sales or receipts data, expense data, balance 34 sheets, bank account information, or other data related to 35 -4- HF478.2572 (4) 87 md/jh 4/ 18

the financial condition of a business operating in whole or 1 in part on the property if the property is both classified as 2 commercial or industrial property and owned and used by the 3 owner of the business. However, in assessing property that 4 is rented or leased to low-income individuals and families 5 as authorized by section 42 of the Internal Revenue Code, 6 as amended, and which section limits the amount that the 7 individual or family pays for the rental or lease of units 8 in the property, the assessor shall, unless the owner elects 9 to withdraw the property from the assessment procedures for 10 section 42 property, use the productive and earning capacity 11 from the actual rents received as a method of appraisal and 12 shall take into account the extent to which that use and 13 limitation reduces the market value of the property. The 14 assessor shall not consider any tax credit equity or other 15 subsidized financing as income provided to the property in 16 determining the assessed value. The property owner shall 17 notify the assessor when property is withdrawn from section 42 18 eligibility under the Internal Revenue Code or if the owner 19 elects to withdraw the property from the assessment procedures 20 for section 42 property under this subsection . The property 21 shall not be subject to section 42 assessment procedures 22 for the assessment year for which section 42 eligibility is 23 withdrawn or an election is made. This notification must 24 be provided to the assessor no later than March 1 of the 25 assessment year or the owner will be subject to a penalty of 26 five hundred dollars for that assessment year. The penalty 27 shall be collected at the same time and in the same manner 28 as regular property taxes. An election to withdraw from the 29 assessment procedures for section 42 property is irrevocable. 30 Property that is withdrawn from the assessment procedures 31 for section 42 property shall be classified and assessed as 32 multiresidential property unless the property otherwise fails 33 to meet the requirements of section 441.21, subsection 13 . 34 Upon adoption of uniform rules by the department of revenue 35 -5- HF478.2572 (4) 87 md/jh 5/ 18

or succeeding authority covering assessments and valuations 1 of such properties, the valuation on such properties shall be 2 determined in accordance with such rules and in accordance with 3 forms and guidelines contained in the real property appraisal 4 manual prepared by the department as updated from time to time 5 for assessment purposes to assure uniformity, but such rules, 6 forms, and guidelines shall not be inconsistent with or change 7 the foregoing means of determining the actual, market, taxable 8 and assessed values. 9 Sec. 9. Section 441.21, subsection 3, paragraph b, Code 10 2017, is amended to read as follows: 11 b. (1) The For assessment years beginning before January 12 1, 2018, the burden of proof shall be upon any complainant 13 attacking such valuation as excessive, inadequate, inequitable, 14 or capricious ; however . However , in protest or appeal 15 proceedings when the complainant offers competent evidence by 16 at least two disinterested witnesses that the market value of 17 the property is less than the market value determined by the 18 assessor, the burden of proof thereafter shall be upon the 19 officials or persons seeking to uphold such valuation to be 20 assessed. 21 (2) For assessment years beginning on or after January 22 1, 2018, the burden of proof shall be upon any complainant 23 attacking such valuation as excessive, inadequate, inequitable, 24 or capricious. However, in protest or appeal proceedings when 25 the complainant offers competent evidence that the market value 26 of the property is different than the market value determined 27 by the assessor, the burden of proof thereafter shall be upon 28 the officials or persons seeking to uphold such valuation to 29 be assessed. 30 (3) If the classification of a property has been previously 31 adjudicated by the property assessment appeal board or a 32 court as part of an appeal under this chapter, there is a 33 presumption that the classification of the property has not 34 changed for each of the four subsequent assessment years, 35 -6- HF478.2572 (4) 87 md/jh 6/ 18

unless a subsequent such adjudication of the classification of 1 the property has occurred, and the burden of demonstrating a 2 change in use shall be upon the person asserting a change to 3 the property’s classification. 4 Sec. 10. Section 441.30, subsections 1 and 2, Code 2017, are 5 amended to read as follows: 6 1. Any property owner or aggrieved taxpayer who is 7 dissatisfied with the owner’s or taxpayer’s assessment may 8 contact the assessor by telephone or in writing by paper 9 or electronic medium on or after April 2, to and including 10 April 25, of the year of the assessment to inquire about the 11 specifics and accuracy of the assessment. Such an inquiry may 12 also include a request for an informal review of the assessment 13 by the assessor under one or more of the grounds for protest 14 authorized under section 441.37 for the same assessment year . 15 2. In response to an inquiry under subsection 1 , if the 16 assessor, following an informal review, determines that the 17 assessment was incorrect under one or more of the grounds for 18 protest authorized under section 441.37 for the same assessment 19 year , the assessor may, on or before April 25, recommend that 20 the property owner or aggrieved taxpayer file a protest with 21 the local board of review and may file a recommendation with 22 the local board of review related to the informal review, or 23 may enter into a signed written agreement with the property 24 owner or aggrieved taxpayer authorizing the assessor to correct 25 or modify the assessment according to the agreement of the 26 parties. 27 Sec. 11. Section 441.37, subsection 1, paragraph a, 28 unnumbered paragraph 1, Code 2017, is amended to read as 29 follows: 30 Any property owner or aggrieved taxpayer who is dissatisfied 31 with the owner’s or taxpayer’s assessment may file a protest 32 against such assessment with the board of review on or 33 after April 2, to and including April 30, of the year of the 34 assessment. In any county which has been declared to be a 35 -7- HF478.2572 (4) 87 md/jh 7/ 18

disaster area by proper federal authorities after March 1 and 1 prior to May 20 of said year of assessment, the board of review 2 shall be authorized to remain in session until June 15 and the 3 time for filing a protest shall be extended to and include the 4 period from May 25 to June 5 of such year. The protest shall 5 be in writing on forms prescribed by the director of revenue 6 and, except as provided in subsection 3 , signed by the one 7 protesting or by the protester’s duly authorized agent. The 8 taxpayer may have an oral hearing on the protest if the request 9 for the oral hearing is made in writing at the time of filing 10 the protest. The protest must be confined to one or more of the 11 following grounds: 12 Sec. 12. Section 441.37, subsection 1, paragraph a, 13 subparagraph (1), Code 2017, is amended to read as follows: 14 (1) For odd-numbered assessment years and for even-numbered 15 assessment years for property that was reassessed in such 16 even-numbered assessment year: 17 (a) (1) That said assessment is not equitable as compared 18 with assessments of other like property in the taxing district. 19 When this ground is relied upon as the basis of a protest the 20 legal description and assessments of a representative number of 21 comparable properties, as described by the aggrieved taxpayer 22 shall be listed on the protest, otherwise said protest shall 23 not be considered on this ground. 24 (b) (2) That the property is assessed for more than the 25 value authorized by law. When this ground is relied upon, the 26 protesting party shall state the specific amount which the 27 protesting party believes the property to be overassessed, and 28 the amount which the party considers to be its actual value and 29 fair assessment. 30 (c) (3) That the property is not assessable, is exempt 31 from taxes, or is misclassified and stating the reasons for the 32 protest . 33 (d) (4) That there is an error in the assessment and state 34 the specific alleged error . When this ground is relied upon, 35 -8- HF478.2572 (4) 87 md/jh 8/ 18

the error may include but is not limited to listing errors, 1 clerical or mathematical errors, or other errors that result 2 in an error in the assessment. 3 (e) (5) That there is fraud or misconduct in the assessment 4 which shall be specifically stated. For purposes of this 5 section, “misconduct” means the same as defined in section 6 441.9. If the local board of review, property assessment 7 appeal board, or district court decides in favor of the 8 property owner or aggrieved taxpayer and finds that there was 9 fraud or misconduct in the assessment, the property owner’s or 10 aggrieved taxpayer’s reasonable costs incurred in bringing the 11 protest or appeal shall be paid from the assessment expense 12 fund under section 441.16. For purposes of this section, costs 13 include but are not limited to legal fees, appraisal fees, and 14 witness fees. 15 Sec. 13. Section 441.37, subsection 1, paragraph a, 16 subparagraph (2), Code 2017, is amended by striking the 17 subparagraph. 18 Sec. 14. Section 441.37A, subsection 1, Code 2017, is 19 amended to read as follows: 20 1. a. For the assessment year beginning January 1, 2007, 21 and all subsequent assessment years beginning before January 1, 22 2021, appeals Appeals may be taken from the action of the board 23 of review with reference to protests of assessment, valuation, 24 or application of an equalization order to the property 25 assessment appeal board created in section 421.1A . However, a 26 property owner or aggrieved taxpayer or an appellant described 27 in section 441.42 may bypass the property assessment appeal 28 board and appeal the decision of the local board of review to 29 the district court pursuant to section 441.38 . 30 b. For an appeal to the property assessment appeal board to 31 be valid, written notice must be filed by the party appealing 32 the decision with the secretary of the property assessment 33 appeal board a party must file an appeal with the board within 34 twenty days after the date of adjournment of the local board 35 -9- HF478.2572 (4) 87 md/jh 9/ 18

of review or May 31, whichever is later. The written notice of 1 appeal shall include a petition setting forth the basis of the 2 appeal and the relief sought. No new New grounds in addition 3 to those set out in the protest to the local board of review , 4 as provided in section 441.37 can , may be pleaded, but and 5 additional evidence to sustain those grounds set out in the 6 protest to the local board of review may be introduced. The 7 assessor shall have the same right to appeal to the assessment 8 appeal board as an individual taxpayer, public body, or other 9 public officer as provided in section 441.42 . An appeal to the 10 board is a contested case under chapter 17A . 11 c. Filing of the written notice of appeal and petition 12 with the secretary of the property assessment appeal board 13 shall preserve all rights of appeal of the appellant, except as 14 otherwise provided in subsection 2 . A copy of the appellant’s 15 written notice of appeal and petition shall be mailed by the 16 secretary of the property assessment appeal board to the local 17 board of review whose decision is being appealed. 18 d. In all cases where a change in assessed valuation of one 19 hundred thousand dollars or more is petitioned for, the local 20 board of review shall mail a copy of the written notice of 21 appeal and petition to all affected taxing districts as shown 22 on the last available tax list. A copy of the appellant’s 23 appeal shall be sent by the property assessment appeal board to 24 the local board of review whose decision is being appealed. 25 e. The property assessment appeal board may, by rule, 26 provide for the filing of a notice of appeal and petition with 27 the secretary of the board an appeal by electronic means. All 28 requirements of this section for an appeal to the board shall 29 apply to an appeal filed electronically. 30 Sec. 15. Section 441.37A, subsection 2, paragraph b, Code 31 2017, is amended to read as follows: 32 b. Each appeal may be considered by one or more members of 33 the board, and the chairperson of the board may assign members 34 to consider appeals. If a hearing is requested, it shall be 35 -10- HF478.2572 (4) 87 md/jh 10/ 18

open to the public and shall be conducted in accordance with 1 the rules of practice and procedure adopted by the board. The 2 board may provide by rule for participation in such hearings 3 by telephone or other means of electronic communication. 4 However, any deliberation of the board or of board members 5 considering the appeal in reaching a decision on any appeal 6 shall be confidential. Any deliberation of the board or of 7 board members to rule on procedural motions in a pending appeal 8 or to deliberate on the decision to be reached in an appeal 9 is exempt from the provisions of chapter 21 . The property 10 assessment appeal board or any member of the board considering 11 the appeal may require the production of any books, records, 12 papers, or documents as evidence in any matter pending before 13 the board that may be material, relevant, or necessary for the 14 making of a just decision. Any books, records, papers, or 15 documents produced as evidence shall become part of the record 16 of the appeal. Any testimony given relating to the appeal 17 shall be transcribed electronically recorded and made a part of 18 the record of the appeal. 19 Sec. 16. Section 441.37A, subsection 3, Code 2017, is 20 amended to read as follows: 21 3. a. The burden of proof for all appeals before the 22 board shall be as stated in section 441.21, subsection 3 . The 23 board members considering the appeal shall determine anew all 24 questions arising before the local board of review which that 25 relate to the liability of the property to assessment or the 26 amount thereof of the assessment . All of the evidence shall 27 be considered and there shall be no presumption as to the 28 correctness of the valuation of assessment appealed from. The 29 property assessment appeal board shall issue a decision in each 30 appeal filed with the board. If the appeal is considered by 31 less than the full membership of the board, the determination 32 made by such members shall be forwarded to the full board 33 for approval, rejection, or modification. If the initial 34 determination is rejected by the board, it shall be returned 35 -11- HF478.2572 (4) 87 md/jh 11/ 18

for reconsideration to the board members making the initial 1 determination. Any deliberation of the board regarding an 2 initial determination shall be confidential. 3 b. The decision of the board shall be considered the final 4 agency action for purposes of further appeal, and is subject 5 to judicial review as provided in section 441.37B, except as 6 otherwise provided in section 441.49 . The decision shall be 7 final unless appealed to district court as provided in section 8 441.38 . A decision of the board modifying an assessment shall 9 be sent to the county auditor and the assessor, who shall 10 correct the assessment books accordingly. An appeal of the 11 board’s decision under section 441.37B shall not itself stay 12 execution or enforcement of the board’s decision. 13 c. The levy of taxes on any assessment appealed to the board 14 shall not be delayed by any proceeding before the board, and 15 if the assessment appealed from is reduced by the decision of 16 the board, any taxes levied upon that portion of the assessment 17 reduced shall be abated or, if already paid, shall , by order 18 of the board, be refunded or credited against future property 19 taxes levied against the property at the option of the property 20 owner or aggrieved taxpayer . 21 d. If the subject of an appeal is the application of an 22 equalization order, the property assessment appeal board shall 23 not order a reduction in assessment greater than the amount 24 that the assessment was increased due to application of the 25 equalization order. 26 e. Each party to the appeal shall be responsible for the 27 costs of the appeal incurred by that party. 28 Sec. 17. NEW SECTION . 441.37B Appeal to district court from 29 property assessment appeal board. 30 1. A party who is aggrieved or adversely affected by a 31 final action of the property assessment appeal board may seek 32 judicial review of the action as provided in chapter 17A. 33 Notwithstanding section 17A.19, subsection 2, a petition for 34 judicial review of the action of the property assessment appeal 35 -12- HF478.2572 (4) 87 md/jh 12/ 18

board shall be filed in the district court of the county where 1 the property that is subject to the appeal is located. 2 2. Notwithstanding any provision of chapter 17A to the 3 contrary, for appeals taken from the property assessment appeal 4 board to district court, new grounds in addition to those set 5 out in the appeal to the property assessment appeal board shall 6 not be pleaded. 7 3. Notwithstanding any provision of chapter 17A to the 8 contrary, additional evidence to sustain those grounds set out 9 in the appeal to the property assessment appeal board may not 10 be introduced in an appeal to the district court. 11 4. A decision of the district court modifying an assessment 12 shall be sent to the county auditor and the assessor, who shall 13 correct the assessment books accordingly. 14 Sec. 18. Section 441.38, Code 2017, is amended to read as 15 follows: 16 441.38 Appeal to district court from local board of review . 17 1. Appeals may be taken from the action of the local board 18 of review with reference to protests of assessment, to the 19 district court of the county in which the board holds its 20 sessions within twenty days after its the board’s adjournment 21 or May 31, whichever date is later. Appeals may be taken from 22 the action of the property assessment appeal board to the 23 district court of the county where the property which is the 24 subject of the appeal is located within twenty days after the 25 letter of disposition of the appeal by the property assessment 26 appeal board is postmarked to the appellant. No new grounds 27 in addition to those set out in the protest to the local board 28 of review as provided in section 441.37 , or in addition to 29 those set out in the appeal to the property assessment appeal 30 board, if applicable, can be pleaded. For appeals taken from 31 the local board of review directly to district court, new 32 grounds in addition to those set out in the protest to the 33 local board of review, as provided in section 441.37, may be 34 pleaded. Additional For appeals taken from the local board 35 -13- HF478.2572 (4) 87 md/jh 13/ 18

of review directly to district court, additional evidence to 1 sustain those grounds set out in the protest to the local board 2 of review may be introduced in an appeal from the local board 3 of review to the district court . However, no new evidence to 4 sustain those grounds may be introduced in an appeal from the 5 property assessment appeal board to the district court. The 6 assessor shall have the same right to appeal and in the same 7 manner as an individual taxpayer, public body, or other public 8 officer as provided in section 441.42 . Appeals shall be taken 9 by filing a written notice of appeal with the clerk of district 10 court. Filing of the written notice of appeal shall preserve 11 all rights of appeal of the appellant. 12 2. If the appeal to district court is taken from the action 13 of the local board of review, notice Notice of appeal shall 14 be served as an original notice on the chairperson, presiding 15 officer, or clerk of the board of review after the filing of 16 notice under subsection 1 with the clerk of district court. If 17 the appeal to district court is taken from the action of the 18 property assessment appeal board, notice of appeal shall be 19 served as an original notice on the secretary of the property 20 assessment appeal board after the filing of notice under 21 subsection 1 with the clerk of district court. 22 3. The court shall hear the appeal in equity and determine 23 anew all questions arising before the board of review that 24 relate to the liability of the property to assessment or 25 the amount of the assessment. The court shall consider all 26 of the evidence and there shall be no presumption as to the 27 correctness of the valuation or assessment appealed from. The 28 court’s decision shall be certified by the clerk of the court 29 to the county auditor and the assessor, who shall correct the 30 assessment books accordingly. 31 Sec. 19. Section 441.39, Code 2017, is amended by striking 32 the section and inserting in lieu thereof the following: 33 441.39 Notice of assessment protests and appeals to taxing 34 districts. 35 -14- HF478.2572 (4) 87 md/jh 14/ 18

1. If a property owner or aggrieved taxpayer appeals a 1 decision of the board of review to the property assessment 2 appeal board or to district court and requests an adjustment in 3 valuation of one hundred thousand dollars or more, the assessor 4 shall notify all affected taxing districts as shown on the last 5 available tax list. 6 2. In addition to any other requirement for providing 7 of notice, if a property owner or aggrieved taxpayer files 8 a protest against the assessment of property valued by the 9 assessor at five million dollars or more or files an appeal 10 to the property assessment appeal board or the district court 11 with regard to such property, the assessor shall provide notice 12 to the school district in which such property is located 13 within ten days of the filing of the protest or the appeal, as 14 applicable. 15 Sec. 20. Section 441.40, Code 2017, is amended to read as 16 follows: 17 441.40 Costs, fees, and expenses apportioned. 18 The clerk of the court shall likewise certify to the county 19 treasurer the costs assessed by the court on any appeal from a 20 board of review to the district court, in all cases where said 21 the costs are taxed against the board of review or any taxing 22 body district . Thereupon the county treasurer shall compute 23 and apportion the said costs between the various taxing bodies 24 districts participating in the proceeds of the collection of 25 the taxes involved in any such appeal, and said the treasurer 26 shall so compute and apportion the various amounts which said 27 the taxing bodies districts are required to pay in proportion 28 to the amount of taxes each of said the taxing bodies districts 29 is entitled to receive from the whole amount of taxes involved 30 in each of such appeals. The said county treasurer shall 31 deduct from the proceeds of all general taxes collected the 32 amount of costs so computed and apportioned by the treasurer 33 from the moneys due to each taxing body district from general 34 taxes collected. The amount so deducted shall be certified to 35 -15- HF478.2572 (4) 87 md/jh 15/ 18

each taxing body district in lieu of moneys collected. Said 1 The county treasurer shall pay to the clerk of the district 2 court the amount of said the costs so computed, apportioned , 3 and collected by the treasurer in all cases now on file or 4 hereafter filed in which said the costs have not been paid. 5 Sec. 21. Section 441.41, Code 2017, is amended to read as 6 follows: 7 441.41 Legal counsel. 8 In the case of cities having an assessor, the city legal 9 department shall represent the assessor and board of review 10 in all litigation dealing with assessments. In the case of 11 counties, the county attorney shall represent the assessor and 12 board of review in all litigation dealing with assessments. 13 Any taxing body district interested in the taxes received from 14 such assessments may be represented by an attorney and shall 15 be required to appear by attorney upon written request of the 16 assessor to the presiding officer of any such taxing body 17 district . The conference board may employ special counsel to 18 assist the city legal department or county attorney as the case 19 may be. 20 Sec. 22. Section 441.44, Code 2017, is amended to read as 21 follows: 22 441.44 Notice of voluntary settlement. 23 1. The property assessment appeal board may adopt rules 24 establishing requirements for notices of voluntary settlements 25 in appeals before the board to be served upon affected taxing 26 districts. 27 2. No A voluntary court settlement of an assessment appeal 28 shall not be valid unless written notice thereof of the 29 settlement shall first be served upon each of the affected 30 taxing bodies interested in the taxes derived from such 31 assessment districts . 32 Sec. 23. Section 443.11, Code 2017, is amended to read as 33 follows: 34 443.11 Procedure on appeal. 35 -16- HF478.2572 (4) 87 md/jh 16/ 18

The appeal provided for in section 443.8 shall be taken 1 within ten days from the time of the final action of the 2 assessor or auditor, by a written notice to that effect to the 3 assessor or auditor, and served as an original notice. The 4 court on appeal shall hear and determine the rights of the 5 parties in the same manner as appeals from the board of review, 6 as prescribed in sections 441.39 441.38 and 441.43 . 7 Sec. 24. Section 602.8102, subsection 61, Code 2017, is 8 amended to read as follows: 9 61. Certify the final decision of the district court 10 in an appeal of the tax assessments as provided in section 11 441.39 441.37B or 441.38 . Costs of the appeal to be assessed 12 against the board of review or a taxing body district shall be 13 certified to the treasurer as provided in section 441.40 . 14 Sec. 25. REPEAL. 2005 Iowa Acts, chapter 150, section 134, 15 as amended by 2013 Iowa Acts, chapter 123, section 62, and 2015 16 Iowa Acts, chapter 109, section 1, is repealed. 17 Sec. 26. REPEAL. Sections 441.38A and 441.38B, Code 2017, 18 are repealed. 19 Sec. 27. ASSESSOR CONTINUING EDUCATION STUDY —— REPORT. 20 1. The department of revenue shall study the current system 21 of continuing education for assessors and deputy assessors 22 under chapter 441 and make recommendations for changes. 23 2. The department of revenue shall prepare and file a report 24 detailing recommendations for changes to the current system of 25 assessor and deputy assessor continuing education requirements. 26 The report shall be filed by the department of revenue with 27 the chairpersons and ranking members of the ways and means 28 committees of the senate and the house of representatives and 29 with the legislative services agency by December 15, 2017. 30 Sec. 28. EFFECTIVE UPON ENACTMENT. The following 31 provisions of this Act, being deemed of immediate importance, 32 take effect upon enactment: 33 1. The section of this Act amending section 441.9. 34 2. The section of this Act amending section 441.21, 35 -17- HF478.2572 (4) 87 md/jh 17/ 18