HF 2514 (LSB 6049YH (8) 83)

HOUSE FILE 2514

BY  T. OLSON

A BILL FOR

An Act relating to appeals of certain property tax assessments and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 441.37A, subsection 1, paragraph a, Code 2009, is amended to read as follows:
   a.  For the assessment year beginning January 1, 2007, and all subsequent assessment years, appeals may be taken from the action of the board of review with reference to protests of assessment, valuation, or application of an equalization order to the property assessment appeal board created in section 421.1A. However, a property owner or aggrieved taxpayer or an appellant described in section 441.42 may bypass the property assessment appeal board and appeal the decision of the local board of review to the district court pursuant to section 441.38 if the appeal relates to one or more parcels of property each having an assessed valuation of less than one million dollars, as determined by the assessor.
    Sec. 2.  Section 441.38, subsection 1, Code 2009, is amended to read as follows:
   1.  Appeals may be taken from the action of the local board of review with reference to protests of assessment, to the district court of the county in which the board holds its sessions within twenty days after its adjournment or May 31, whichever date is later.  However, an appeal may only be taken from the action of the local board of review directly to the district court if the appeal relates to one or more parcels of property each having an assessed valuation of less than one million dollars, as determined by the assessor. Appeals may be taken from the action of the property assessment appeal board to the district court of the county where the property which is the subject of the appeal is located within twenty days after the letter of disposition of the appeal by the property assessment appeal board is postmarked to the appellant. No new grounds in addition to those set out in the protest to the local board of review as provided in section 441.37, or in addition to those set out in the appeal to the property assessment appeal board, if applicable, can be pleaded. Additional evidence to sustain those grounds may be introduced in an appeal from the local board of review to the district court. However, no new evidence to sustain those grounds may be introduced in an appeal from the property assessment appeal board to the district court. The assessor shall have the same right to appeal and in the same manner as an individual taxpayer, public body, or other public officer as provided in section 441.42. Appeals shall be taken by filing a written notice of appeal with the clerk of district court. Filing of the written notice of appeal shall preserve all rights of appeal of the appellant.
    Sec. 3.  APPLICABILITY.  This Act applies to assessment years beginning on or after January 1, 2011.
EXPLANATION
   Current Code section 441.37A allows property owners and aggrieved taxpayers to bypass the property assessment appeal board and appeal a decision of the local board of review directly to the district court. This bill allows such persons to bypass the property assessment appeal board only if the appeal relates to one or more parcels of property each having an assessed valuation of less than $1 million, as determined by the assessor.
   The bill applies to assessment years beginning on or after January 1, 2011.