House File 825 - Introduced



                                     HOUSE FILE       
                                     BY  COMMITTEE ON LOCAL GOVERNMENT

                                     (SUCCESSOR TO HSB 208)


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

                                      A BILL FOR

  1 An Act relating to publication of property assessment
  2    equalization orders.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 1644HV 82
  5 sc/gg/14

PAG LIN



  1  1    Section 1.  Section 441.49, unnumbered paragraph 3, Code
  1  2 2007, is amended to read as follows:
  1  3    On or before October 15 the county auditor shall cause to
  1  4 be published in official newspapers of general circulation the
  1  5 final equalization order.  The publication shall include, in
  1  6 type larger than the remainder of the publication, the
  1  7 following statement statements:
  1  8    1.  "Assessed values are equalized by the department of
  1  9 revenue every two years.  Local taxing authorities determine
  1 10 the final tax levies and may reduce property tax rates to
  1 11 compensate for any increase in valuation due to equalization."
  1 12    2.  "An affected property owner or taxpayer may protest the
  1 13 application of this equalization order by filing an appeal
  1 14 between October 16 and October 25 with the county board of
  1 15 review of the county where the property is located."
  1 16    PARAGRAPH DIVIDED.  Failure to publish the equalization
  1 17 order has no effect upon the validity of the orders.
  1 18                           EXPLANATION
  1 19    This bill requires that the notice of an equalization order
  1 20 published by the county auditor contain a statement indicating
  1 21 that an affected property owner or taxpayer may protest the
  1 22 application of the equalization order by filing an appeal with
  1 23 the local board of review between October 16 and October 25,
  1 24 which is the current statutory time period for filing such an
  1 25 appeal.
  1 26 LSB 1644HV 82
  1 27 sc:nh/gg/14