Senate File 167 - Introduced



                                       SENATE FILE       
                                       BY  WARNSTADT


    Passed Senate, Date               Passed House,  Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act relating to combining protests of assessment on multiple
  2    parcels separately assessed and providing an applicability
  3    date.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 1512SS 81
  6 sc/pj/5

PAG LIN



  1  1    Section 1.  Section 441.37, subsection 1, Code 2005, is
  1  2 amended by adding the following new unnumbered paragraph:
  1  3    NEW UNNUMBERED PARAGRAPH.  The property owner or aggrieved
  1  4 taxpayer may combine on one form protests of assessment on
  1  5 parcels separately assessed if the same grounds are relied
  1  6 upon as the basis for protesting each separate assessment.  If
  1  7 an oral hearing is requested on more than one of such
  1  8 protests, the person making the combined protests may request
  1  9 that the oral hearings be held consecutively.
  1 10    Sec. 2.  Section 441.37, subsection 3, Code 2005, is
  1 11 amended to read as follows:
  1 12    3.  After the board of review has considered any protest
  1 13 filed by a property owner or aggrieved taxpayer and made final
  1 14 disposition of the protest, the board shall give written
  1 15 notice to the property owner or aggrieved taxpayer who filed
  1 16 the protest of the action taken by the board of review on the
  1 17 protest.  The written notice to the property owner or
  1 18 aggrieved taxpayer shall also specify the reasons for the
  1 19 action taken by the board of review on the protest.  If
  1 20 protests of assessment on multiple parcels separately assessed
  1 21 were combined, the written notice shall state the action
  1 22 taken, and the reasons for the action, for each assessment
  1 23 protested.
  1 24    Sec. 3.  APPLICABILITY DATE.  This Act applies to protests
  1 25 of assessment filed after January 1, 2006.
  1 26                           EXPLANATION
  1 27    This bill allows an aggrieved taxpayer or property owner to
  1 28 combine on one form protests of assessment on multiple parcels
  1 29 separately assessed if the same grounds are relied upon as the
  1 30 basis for protesting each separate assessment.  If multiple
  1 31 protests are combined, the written notice of action taken by
  1 32 the board of review, and the reasons for the action taken,
  1 33 shall be provided for each assessment protested.
  1 34    The bill applies to protests of assessment filed after
  1 35 January 1, 2006.
  2  1 LSB 1512SS 81
  2  2 sc:nh/pj/5