Senate
File
2007
-
Introduced
SENATE
FILE
2007
BY
WARNSTADT
A
BILL
FOR
An
Act
modifying
the
timeline
of
the
property
assessment
1
protest
process
and
including
applicability
provisions.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
441.17,
subsection
7,
Code
2009,
is
1
amended
to
read
as
follows:
2
7.
Submit
on
or
before
May
1
15
of
each
year
completed
3
assessment
rolls
to
the
board
of
review.
4
Sec.
2.
Section
441.26,
Code
2009,
is
amended
to
read
as
5
follows:
6
441.26
Assessment
rolls
and
books.
7
1.
The
director
of
revenue
shall
each
year
prescribe
8
the
form
of
assessment
roll
to
be
used
by
all
assessors
in
9
assessing
property,
in
this
state,
also
the
form
of
pages
of
10
the
assessor’s
assessment
book.
The
assessment
rolls
shall
11
be
in
a
form
that
will
permit
entering,
separately,
the
names
12
of
all
persons
assessed,
and
shall
also
contain
a
notice
in
13
substantially
the
following
form:
14
If
you
are
not
satisfied
that
the
foregoing
assessment
is
15
correct,
you
may
file
a
protest
against
such
assessment
with
16
the
board
of
review
on
or
after
April
16,
to
and
including
17
May
5
20
,
of
the
year
of
the
assessment,
such
protest
to
be
18
confined
to
the
grounds
specified
in
section
441.37.
19
Dated:
________
day
of
______
(month),
_____
(year)
20
_________________________________
21
County/City
Assessor.
22
2.
The
notice
in
1981
and
each
odd-numbered
year
thereafter
23
shall
contain
a
statement
that
the
assessments
are
subject
24
to
equalization
pursuant
to
an
order
issued
by
the
director
25
of
revenue,
that
the
county
auditor
shall
give
notice
on
or
26
before
October
15
by
publication
in
an
official
newspaper
of
27
general
circulation
to
any
class
of
property
affected
by
the
28
equalization
order,
and
that
the
board
of
review
shall
be
in
29
session
from
October
15
to
November
15
to
hear
protests
of
30
affected
property
owners
or
taxpayers
whose
valuations
have
31
been
adjusted
by
the
equalization
order.
32
3.
The
assessment
rolls
shall
be
used
in
listing
the
33
property
and
showing
the
values
affixed
to
the
property
of
34
all
persons
assessed.
The
rolls
shall
be
made
in
duplicate.
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The
duplicate
roll
shall
be
signed
by
the
assessor,
detached
1
from
the
original
and
delivered
to
the
person
assessed
if
2
there
has
been
an
increase
or
decrease
in
the
valuation
of
3
the
property.
If
there
has
been
no
change
in
the
valuation,
4
the
information
on
the
roll
may
be
printed
on
computer
stock
5
paper
and
preserved
as
required
by
this
chapter.
If
the
person
6
assessed
requests
in
writing
a
copy
of
the
roll,
the
copy
7
shall
be
provided
to
the
person.
The
pages
of
the
assessor’s
8
assessment
book
shall
contain
columns
ruled
and
headed
for
9
the
information
required
by
this
chapter
and
that
which
the
10
director
of
revenue
deems
essential
in
the
equalization
work
of
11
the
director.
The
assessor
shall
return
all
assessment
rolls
12
and
schedules
to
the
county
auditor,
along
with
the
completed
13
assessment
book,
as
provided
in
this
chapter,
and
the
county
14
auditor
shall
carefully
keep
and
preserve
the
rolls,
schedules,
15
and
book
for
a
period
of
five
years
from
the
time
of
its
filing
16
in
the
county
auditor’s
office.
17
4.
Beginning
with
valuations
for
January
1,
1977,
and
each
18
succeeding
year,
for
each
parcel
of
property
entered
in
the
19
assessment
book,
the
assessor
shall
list
the
classification
of
20
the
property.
21
Sec.
3.
Section
441.33,
unnumbered
paragraph
1,
Code
2009,
22
is
amended
to
read
as
follows:
23
The
board
of
review
shall
be
in
session
from
May
1
15
through
24
the
period
of
time
necessary
to
act
on
all
protests
filed
under
25
section
441.37
but
not
later
than
May
31
June
15
each
year
and
26
for
an
additional
period
as
required
under
section
441.37
and
27
shall
hold
as
many
meetings
as
are
necessary
to
discharge
its
28
duties.
On
or
before
May
31
June
15
in
those
years
in
which
a
29
session
has
not
been
extended
as
required
under
section
441.37,
30
the
board
shall
return
all
books,
records
,
and
papers
to
the
31
assessor
except
undisposed
of
protests
and
records
pertaining
32
to
those
protests.
If
it
has
not
completed
its
work
by
May
33
31
June
15
,
in
those
years
in
which
the
session
has
not
been
34
extended
under
section
441.37,
the
director
of
revenue
may
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authorize
the
board
of
review
to
continue
in
session
for
a
1
period
necessary
to
complete
its
work,
but
the
director
of
2
revenue
shall
not
approve
a
continuance
extending
beyond
July
3
15
August
1
.
On
or
before
May
31
June
15
or
on
the
final
4
day
of
any
extended
session
required
under
section
441.37
or
5
authorized
by
the
director
of
revenue,
the
board
of
review
6
shall
adjourn
until
May
1
15
of
the
following
year.
It
shall
7
adopt
its
own
rules
of
procedure,
elect
its
own
chairperson
8
from
its
membership,
and
keep
minutes
of
its
meetings.
The
9
board
shall
appoint
a
clerk
who
may
be
a
member
of
the
board
or
10
any
other
qualified
person,
except
the
assessor
or
any
member
11
of
the
assessor’s
staff.
It
may
be
reconvened
by
the
director
12
of
revenue.
All
undisposed
protests
in
its
hands
on
July
13
15
August
1
shall
be
automatically
overruled
and
returned
to
14
the
assessor
together
with
its
other
records.
15
Sec.
4.
Section
441.37,
subsection
1,
unnumbered
paragraph
16
1,
Code
2009,
is
amended
to
read
as
follows:
17
Any
property
owner
or
aggrieved
taxpayer
who
is
dissatisfied
18
with
the
owner’s
or
taxpayer’s
assessment
may
file
a
protest
19
against
such
assessment
with
the
board
of
review
on
or
after
20
April
16,
to
and
including
May
5
20
,
of
the
year
of
the
21
assessment.
In
any
county
which
has
been
declared
to
be
a
22
disaster
area
by
proper
federal
authorities
after
March
1
and
23
prior
to
May
20
June
5
of
said
year
of
assessment,
the
board
24
of
review
shall
be
authorized
to
remain
in
session
until
June
25
15
30
and
the
time
for
filing
a
protest
shall
be
extended
to
26
and
include
the
period
from
May
25
June
10
to
June
5
20
of
such
27
year.
Said
The
protest
shall
be
in
writing
and
signed
by
the
28
one
protesting
or
by
the
protester’s
duly
authorized
agent.
29
The
taxpayer
may
have
an
oral
hearing
thereon
on
the
protest
if
30
request
therefor
in
writing
for
an
oral
hearing
is
made
in
31
writing
at
the
time
of
filing
the
protest.
Said
The
protest
32
must
be
confined
to
one
or
more
of
the
following
grounds:
33
Sec.
5.
Section
441.38,
subsection
1,
Code
2009,
is
amended
34
to
read
as
follows:
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1.
Appeals
may
be
taken
from
the
action
of
the
local
1
board
of
review
with
reference
to
protests
of
assessment,
to
2
the
district
court
of
the
county
in
which
the
board
holds
3
its
sessions
within
twenty
days
after
its
adjournment
or
May
4
31
June
15
,
whichever
date
is
later.
Appeals
may
be
taken
5
from
the
action
of
the
property
assessment
appeal
board
to
the
6
district
court
of
the
county
where
the
property
which
is
the
7
subject
of
the
appeal
is
located
within
twenty
days
after
the
8
letter
of
disposition
of
the
appeal
by
the
property
assessment
9
appeal
board
is
postmarked
to
the
appellant.
No
new
grounds
10
in
addition
to
those
set
out
in
the
protest
to
the
local
board
11
of
review
as
provided
in
section
441.37,
or
in
addition
to
12
those
set
out
in
the
appeal
to
the
property
assessment
appeal
13
board,
if
applicable,
can
be
pleaded.
Additional
evidence
14
to
sustain
those
grounds
may
be
introduced
in
an
appeal
from
15
the
local
board
of
review
to
the
district
court.
However,
no
16
new
evidence
to
sustain
those
grounds
may
be
introduced
in
17
an
appeal
from
the
property
assessment
appeal
board
to
the
18
district
court.
The
assessor
shall
have
the
same
right
to
19
appeal
and
in
the
same
manner
as
an
individual
taxpayer,
public
20
body,
or
other
public
officer
as
provided
in
section
441.42.
21
Appeals
shall
be
taken
by
filing
a
written
notice
of
appeal
22
with
the
clerk
of
district
court.
Filing
of
the
written
notice
23
of
appeal
shall
preserve
all
rights
of
appeal
of
the
appellant.
24
Sec.
6.
Section
441.45,
Code
2009,
is
amended
to
read
as
25
follows:
26
441.45
Abstract
to
state
department
of
revenue.
27
1.
The
county
assessor
of
each
county
and
each
city
assessor
28
shall,
on
or
before
July
1
15
of
each
year,
make
out
and
29
transmit
to
the
department
of
revenue
an
abstract
of
the
real
30
property
in
the
assessor’s
county
or
city,
as
the
case
may
be,
31
and
file
a
copy
of
the
abstract
with
the
county
auditor,
in
32
which
the
assessor
shall
set
forth:
33
1.
a.
The
number
of
acres
of
land
and
the
aggregate
taxable
34
values
of
the
land,
exclusive
of
city
lots,
returned
by
the
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assessors,
as
corrected
by
the
board
of
review.
1
2.
b.
The
aggregate
taxable
values
of
real
estate
by
class
2
in
each
township
and
city
in
the
county,
returned
as
corrected
3
by
the
board
of
review.
4
3.
c.
Other
facts
required
by
the
director
of
revenue.
5
2.
If
a
board
of
review
continues
in
session
beyond
June
6
1
15
,
under
sections
441.33
and
441.37,
the
abstract
of
7
the
real
property
shall
be
made
out
and
transmitted
to
the
8
department
of
revenue
within
fifteen
days
after
the
date
of
9
final
adjournment
by
the
board.
10
Sec.
7.
APPLICABILITY.
This
Act
applies
to
assessment
years
11
beginning
on
or
after
January
1,
2011.
12
EXPLANATION
13
This
bill
provides
property
owners
or
taxpayers
wishing
to
14
appeal
an
assessment
to
the
local
board
of
review
an
additional
15
15
days
in
which
to
appeal
the
assessment.
All
corresponding
16
dates
relating
to
the
appeal
process
are
moved
back
15
days.
17
The
bill
applies
to
assessment
years
beginning
on
or
after
18
January
1,
2011.
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