Senate
File
353
S-3211
Amend
Senate
File
353
as
follows:
1
1.
By
striking
everything
after
the
enacting
clause
and
2
inserting:
3
<
Section
1.
Section
441.30,
subsections
1
and
2,
Code
2023,
4
are
amended
to
read
as
follows:
5
1.
Any
property
owner
or
aggrieved
taxpayer
who
is
6
dissatisfied
with
the
owner’s
or
taxpayer’s
assessment
may
7
contact
the
assessor
by
telephone
or
in
writing
by
paper
8
or
electronic
medium
on
or
after
April
2,
to
and
including
9
April
25,
of
the
year
of
the
assessment
to
inquire
about
the
10
specifics
and
accuracy
of
the
assessment.
Such
an
inquiry
may
11
also
include
a
request
for
an
informal
review
of
the
assessment
12
by
the
assessor
under
one
or
more
of
the
grounds
for
protest
13
authorized
under
section
441.37
.
In
any
county
that
has
been
14
declared
to
be
a
disaster
area
by
proper
federal
authorities
15
after
March
1
and
prior
to
May
20
of
the
year
of
assessment,
the
16
period
for
inquiries
under
this
subsection
shall
be
extended
to
17
and
include
May
25
of
such
year.
18
2.
In
response
to
an
inquiry
under
subsection
1
,
if
the
19
assessor,
following
an
informal
review,
determines
that
the
20
assessment
was
incorrect
under
one
or
more
of
the
grounds
for
21
protest
authorized
under
section
441.37
,
the
assessor
may,
on
22
or
before
April
25,
or
on
or
before
May
25
if
the
period
of
time
23
is
extended
under
subsection
1,
recommend
that
the
property
24
owner
or
aggrieved
taxpayer
file
a
protest
with
the
local
board
25
of
review
and
may
file
a
recommendation
with
the
local
board
26
of
review
related
to
the
informal
review,
or
may
enter
into
a
27
signed
written
agreement
with
the
property
owner
or
aggrieved
28
taxpayer
authorizing
the
assessor
to
correct
or
modify
the
29
assessment
according
to
the
agreement
of
the
parties.
30
Sec.
2.
Section
441.37,
subsection
1,
paragraph
a,
31
subparagraph
(1),
unnumbered
paragraph
1,
Code
2023,
is
amended
32
to
read
as
follows:
33
Any
property
owner
or
aggrieved
taxpayer
who
is
dissatisfied
34
with
the
owner’s
or
taxpayer’s
assessment
may
file
a
protest
35
-1-
SF
353.2121
(2)
90
(amending
this
SF
353
to
CONFORM
to
HF
270)
md/jh
1/
2
#1.
against
such
assessment
with
the
board
of
review
on
or
1
after
April
2,
to
and
including
April
30,
of
the
year
of
the
2
assessment.
In
any
county
which
has
been
declared
to
be
a
3
disaster
area
by
proper
federal
authorities
after
March
1
and
4
prior
to
May
20
of
said
year
of
assessment,
the
board
of
review
5
shall
be
authorized
to
remain
in
session
until
June
July
15
and
6
the
time
for
filing
a
protest
shall
be
extended
to
and
include
7
the
period
from
May
25
1
to
June
5
of
such
year.
The
protest
8
shall
be
in
writing
on
forms
prescribed
by
the
director
of
9
revenue
and,
except
as
provided
in
subsection
3
,
signed
by
the
10
one
protesting
or
by
the
protester’s
duly
authorized
agent.
11
The
taxpayer
may
have
an
oral
hearing
on
the
protest
if
the
12
request
for
the
oral
hearing
is
made
in
writing
at
the
time
of
13
filing
the
protest.
The
protest
must
be
confined
to
one
or
14
more
of
the
following
grounds:
>
15
2.
Title
page,
by
striking
lines
1
through
4
and
inserting
16
<
An
Act
relating
to
certain
deadlines
relating
to
the
informal
17
review
and
protest
of
property
assessments
in
counties
declared
18
to
be
a
disaster
area.
>
19
______________________________
MARK
LOFGREN
-2-
SF
353.2121
(2)
90
(amending
this
SF
353
to
CONFORM
to
HF
270)
md/jh
2/
2
#2.