Senate File 2382 - Introduced



                                  SENATE FILE       
                                  BY  COMMITTEE ON LOCAL GOVERNMENT

                                  (SUCCESSOR TO SF 2106)


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

                                      A BILL FOR

  1 An Act allowing certain assessing jurisdictions to jointly employ
  2    an assessor.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 5679SV 81
  5 sc/cf/5

PAG LIN



  1  1    Section 1.  Section 441.6, Code Supplement 2005, is amended
  1  2 to read as follows:
  1  3    441.6  APPOINTMENT OF ASSESSOR.
  1  4    1.  a.  When a vacancy occurs in the office of city or
  1  5 county assessor, the examining board shall, within seven days
  1  6 of the occurrence of the vacancy, request the director of
  1  7 revenue to forward a register containing the names of all
  1  8 individuals eligible for appointment as assessor.  The
  1  9 examining board may, at its own expense, conduct a further
  1 10 examination, either written or oral, of any person whose name
  1 11 appears on the register, and shall make written report of the
  1 12 examination and submit the report together with the names of
  1 13 those individuals certified by the director of revenue to the
  1 14 conference board within fifteen days after the receipt of the
  1 15 register from the director of revenue.
  1 16    b.  Upon receipt of the report of the examining board, the
  1 17 chairperson of the conference board shall by written notice
  1 18 call a meeting of the conference board to appoint an assessor.
  1 19 The meeting shall be held not later than seven days after the
  1 20 receipt of the report of the examining board by the conference
  1 21 board.  At the meeting, the conference board shall appoint an
  1 22 assessor from the register of eligible candidates.  However,
  1 23 if a special examination has not been conducted previously for
  1 24 the same vacancy, the conference board may request the
  1 25 director of revenue to hold a special examination pursuant to
  1 26 section 441.7.  The chairperson of the conference board shall
  1 27 give written notice to the director of revenue of the
  1 28 appointment and its effective date within ten days of the
  1 29 decision of the board.
  1 30    2.  In lieu of subsection 1, a vacancy in the office of
  1 31 assessor occurring during an unexpired term may be filled by
  1 32 appointment by the conference board of an assessor currently
  1 33 serving in another assessing jurisdiction if the conference
  1 34 boards of both assessing jurisdictions agree to jointly employ
  1 35 an assessor.  The appointment to fill the vacancy shall be for
  2  1 the length of the unexpired term.  The chairperson of the
  2  2 conference board of the assessing jurisdiction where the
  2  3 vacancy has occurred shall give written notice to the director
  2  4 of revenue of the agreement to jointly employ an assessor for
  2  5 the remainder of the unexpired term within ten days of the
  2  6 date of the appointment.  If the conference boards jointly
  2  7 employing an assessor under this subsection wish to continue
  2  8 joint employment of an assessor beyond completion of the
  2  9 unexpired term, they must do so pursuant to section 441.16A.
  2 10    Sec. 2.  Section 441.8, unnumbered paragraphs 9 and 10,
  2 11 Code Supplement 2005, are amended to read as follows:
  2 12    If the incumbent assessor is not reappointed as above
  2 13 provided, then not less than sixty days before the expiration
  2 14 of the term of said assessor, a new assessor shall be selected
  2 15 as provided in section 441.6, subsection 1, or section
  2 16 441.16A.
  2 17    In the event of the removal, resignation, death, or removal
  2 18 from the county of the said assessor, the conference board
  2 19 shall proceed to fill the vacancy by appointing an assessor to
  2 20 serve the unexpired term in the manner provided in section
  2 21 441.6, subsection 1 or 2.  Until the vacancy is filled, the
  2 22 chief deputy shall act as assessor, and in the event there be
  2 23 no deputy, in the case of counties the auditor shall act as
  2 24 assessor and in the case of cities having an assessor the city
  2 25 clerk shall act as assessor.
  2 26    Sec. 3.  NEW SECTION.  441.16A  COUNTIES JOINING IN
  2 27 EMPLOYMENT OF MULTICOUNTY ASSESSOR.
  2 28    The conference boards of two or more adjacent counties may
  2 29 enter into an agreement pursuant to chapter 28E to jointly
  2 30 employ a county assessor for one or more terms of office.
  2 31 Such agreement shall be written and entered in their
  2 32 respective minutes and a copy of the agreement transmitted to
  2 33 the conference board of each county that is a party to the
  2 34 agreement and to the director of revenue.  The duration of the
  2 35 agreement shall not be for a period of less than six years
  3  1 beginning from the date the multicounty assessor is appointed
  3  2 by joint action of the conference boards.  The incumbent
  3  3 assessor of each county that is a party to the agreement shall
  3  4 be allowed to complete the current term of office and the
  3  5 multicounty assessor shall be appointed for the succeeding
  3  6 term.
  3  7    The agreement shall provide that the conference board of
  3  8 each county that is a party to the agreement shall meet
  3  9 jointly on matters pertaining to appointment, retention, or
  3 10 compensation of the assessor, or on other personnel matters
  3 11 relating to the assessor.  When meeting jointly, the co=
  3 12 chairpersons of the conference boards shall be the chairperson
  3 13 of each board of supervisors represented on each conference
  3 14 board.  When voting on matters at a joint meeting, section
  3 15 441.2 applies except that no action shall be valid except by
  3 16 the vote of not less than four out of the six units.
  3 17    Sec. 4.  Section 441.47, Code 2005, is amended to read as
  3 18 follows:
  3 19    441.47  ADJUSTED VALUATIONS.
  3 20    1.  The director of revenue on or about August 15, 1977,
  3 21 and every two years thereafter shall order the equalization of
  3 22 the levels of assessment of each class of property in the
  3 23 several assessing jurisdictions by adding to or deducting from
  3 24 the valuation of each class of property such percentage in
  3 25 each case as may be necessary to bring the same to its taxable
  3 26 value as fixed in this chapter and chapters 427 to 443.  The
  3 27 director shall adjust to actual value the valuation of any
  3 28 class of property as set out in the abstract of assessment
  3 29 when the valuation is at least five percent above or below
  3 30 actual value as determined by the director.
  3 31    2.  For purposes of such value adjustments and before such
  3 32 equalization the director shall adopt, in the manner
  3 33 prescribed by chapter 17A, such rules as may be necessary to
  3 34 determine the level of assessment for each class of property
  3 35 in each county.  The rules shall cover all of the following:
  4  1    (1)  a.  The proposed use of the assessment=sales ratio
  4  2 study set out in section 421.17, subsection 6;.
  4  3    (2)  b.  the The proposed use of any statewide income
  4  4 capitalization studies;.
  4  5    (3)  c.  the The proposed use of other methods that would
  4  6 assist the director in arriving at the accurate level of
  4  7 assessment of each class of property in each assessing
  4  8 jurisdiction.
  4  9    3.  Each county for which a multicounty assessor is
  4 10 appointed pursuant to section 441.6, subsection 2, or section
  4 11 441.16A is considered a separate assessing jurisdiction for
  4 12 purposes of this section.
  4 13    Sec. 5.  Section 441.54, Code 2005, is amended to read as
  4 14 follows:
  4 15    441.54  CONSTRUCTION.
  4 16    Whenever in the laws of this state, the words "assessor" or
  4 17 "assessors" appear, singly or in combination with other words,
  4 18 they shall be deemed to mean and refer to the multicounty,
  4 19 county, or city assessor, as the case may be.
  4 20                           EXPLANATION
  4 21    This bill allows for joint employment of an assessor.
  4 22    The bill provides that if there is a midterm vacancy in the
  4 23 office of assessor, the conference board of that assessing
  4 24 jurisdiction may enter into an agreement with the conference
  4 25 board of another assessing jurisdiction to jointly employ the
  4 26 latter's assessor for the unexpired term.
  4 27    The bill also allows the conference boards of two or more
  4 28 adjacent counties to enter into a Code chapter 28E agreement
  4 29 to jointly employ an assessor.  The bill provides that the
  4 30 conference boards must meet jointly on matters pertaining to
  4 31 the appointment, retention, or compensation of the assessor.
  4 32 LSB 5679SV 81
  4 33 sc:rj/cf/24