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