Senate
File
2059
-
Enrolled
Senate
File
2059
AN
ACT
AUTHORIZING
THE
USE
OF
ELECTRONIC
MEANS
FOR
CERTAIN
NOTICES
AND
INFORMATION
PROVIDED
BY
LOCAL
ASSESSORS
AND
INCLUDING
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
NEW
SECTION
.
441.28A
Electronic
delivery
authorized.
1.
If
the
assessor
is
required
or
authorized
by
this
title
to
send
any
assessment,
notice,
or
any
other
information
to
persons
by
regular
mail,
the
assessor
may
instead
provide
the
assessment,
notice,
or
other
information
by
electronic
means
if
the
person
entitled
to
receive
the
assessment,
notice,
or
information
has
by
electronic
or
other
means,
authorized
the
assessor
to
provide
the
assessment,
notice,
or
other
information
in
that
manner.
An
authorization
to
receive
assessments,
notices,
or
other
information
by
electronic
means
does
not
require
the
assessor
to
provide
such
items
by
electronic
means
and
does
not
prohibit
an
assessor
from
providing
such
items
by
regular
mail.
2.
An
authorization
to
receive
assessments,
notices,
or
other
information
by
electronic
means
pursuant
to
this
section
shall
continue
until
revoked
in
writing
by
the
person.
Such
revocation
may
be
provided
to
the
assessor
electronically
in
a
manner
approved
by
the
assessor.
3.
Electronic
means
includes
delivery
to
an
electronic
mail
address
or
by
other
electronic
means
reasonably
calculated
to
Senate
File
2059,
p.
2
apprise
the
person
of
the
information
that
is
being
provided,
as
designated
by
the
authorizing
person.
4.
Any
assessment,
notice,
or
other
information
provided
by
the
assessor
to
a
person
pursuant
to
this
section
is
deemed
to
have
been
mailed
by
the
assessor
and
received
by
the
person
on
the
date
that
the
assessor
electronically
sends
the
information
to
the
person
or
electronically
notifies
the
person
that
the
information
is
available
to
be
accessed
by
the
person.
5.
An
authorization
under
this
section
also
applies
to
information
that
is
not
expressly
required
by
law
to
be
sent
by
regular
mail,
but
that
is
customarily
sent
by
the
assessor
using
regular
mail,
to
persons
entitled
to
receive
the
information.
6.
Information
compiled
or
possessed
by
the
assessor
for
the
purposes
of
complying
with
authorizations
for
delivery
by
electronic
means
under
this
title,
including
but
not
limited
to
taxpayer
electronic
mail
addresses,
waivers,
waiver
requests,
waiver
revocations,
and
passwords
or
other
methods
of
protecting
taxpayer
information
are
not
public
records
and
are
not
subject
to
disclosure
under
chapter
22.
Sec.
2.
APPLICABILITY.
This
Act
applies
to
assessments,
notices,
or
other
information
provided
by
assessors
on
or
after
July
1,
2018.
______________________________
JACK
WHITVER
President
of
the
Senate
______________________________
LINDA
UPMEYER
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
2059,
Eighty-seventh
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2018
______________________________
KIM
REYNOLDS
Governor