SF 2007 (LSB 5199XS (13) 83)

SENATE FILE 2007

BY  WARNSTADT

A BILL FOR

An Act modifying the timeline of the property assessment protest process and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 441.17, subsection 7, Code 2009, is amended to read as follows:
   7.  Submit on or before May 1 15 of each year completed assessment rolls to the board of review.
    Sec. 2.  Section 441.26, Code 2009, is amended to read as follows:
   441.26  Assessment rolls and books.
   1.  The director of revenue shall each year prescribe the form of assessment roll to be used by all assessors in assessing property, in this state, also the form of pages of the assessor’s assessment book. The assessment rolls shall be in a form that will permit entering, separately, the names of all persons assessed, and shall also contain a notice in substantially the following form:

   If you are not satisfied that the foregoing assessment is correct, you may file a protest against such assessment with the board of review on or after April 16, to and including May 5 20, of the year of the assessment, such protest to be confined to the grounds specified in section 441.37.

Dated:  ________ day of  ______ (month),  _____ (year)

             _________________________________

             County/City Assessor.

   2.  The notice in 1981 and each odd-numbered year thereafter shall contain a statement that the assessments are subject to equalization pursuant to an order issued by the director of revenue, that the county auditor shall give notice on or before October 15 by publication in an official newspaper of general circulation to any class of property affected by the equalization order, and that the board of review shall be in session from October 15 to November 15 to hear protests of affected property owners or taxpayers whose valuations have been adjusted by the equalization order.
   3.  The assessment rolls shall be used in listing the property and showing the values affixed to the property of all persons assessed. The rolls shall be made in duplicate. The duplicate roll shall be signed by the assessor, detached from the original and delivered to the person assessed if there has been an increase or decrease in the valuation of the property. If there has been no change in the valuation, the information on the roll may be printed on computer stock paper and preserved as required by this chapter. If the person assessed requests in writing a copy of the roll, the copy shall be provided to the person. The pages of the assessor’s assessment book shall contain columns ruled and headed for the information required by this chapter and that which the director of revenue deems essential in the equalization work of the director. The assessor shall return all assessment rolls and schedules to the county auditor, along with the completed assessment book, as provided in this chapter, and the county auditor shall carefully keep and preserve the rolls, schedules, and book for a period of five years from the time of its filing in the county auditor’s office.
   4.  Beginning with valuations for January 1, 1977, and each succeeding year, for each parcel of property entered in the assessment book, the assessor shall list the classification of the property.
    Sec. 3.  Section 441.33, unnumbered paragraph 1, Code 2009, is amended to read as follows:
   The board of review shall be in session from May 1 15 through the period of time necessary to act on all protests filed under section 441.37 but not later than May 31 June 15 each year and for an additional period as required under section 441.37 and shall hold as many meetings as are necessary to discharge its duties. On or before May 31 June 15 in those years in which a session has not been extended as required under section 441.37, the board shall return all books, records, and papers to the assessor except undisposed of protests and records pertaining to those protests. If it has not completed its work by May 31 June 15, in those years in which the session has not been extended under section 441.37, the director of revenue may authorize the board of review to continue in session for a period necessary to complete its work, but the director of revenue shall not approve a continuance extending beyond July 15 August 1. On or before May 31 June 15 or on the final day of any extended session required under section 441.37 or authorized by the director of revenue, the board of review shall adjourn until May 1 15 of the following year. It shall adopt its own rules of procedure, elect its own chairperson from its membership, and keep minutes of its meetings. The board shall appoint a clerk who may be a member of the board or any other qualified person, except the assessor or any member of the assessor’s staff. It may be reconvened by the director of revenue. All undisposed protests in its hands on July 15 August 1 shall be automatically overruled and returned to the assessor together with its other records.
    Sec. 4.  Section 441.37, subsection 1, unnumbered paragraph 1, Code 2009, is amended to read as follows:
   Any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s assessment may file a protest against such assessment with the board of review on or after April 16, to and including May 5 20, of the year of the assessment. In any county which has been declared to be a disaster area by proper federal authorities after March 1 and prior to May 20 June 5 of said year of assessment, the board of review shall be authorized to remain in session until June 15 30 and the time for filing a protest shall be extended to and include the period from May 25 June 10 to June 5 20 of such year. Said The protest shall be in writing and signed by the one protesting or by the protester’s duly authorized agent. The taxpayer may have an oral hearing thereon on the protest if request therefor in writing for an oral hearing is made in writing at the time of filing the protest. Said The protest must be confined to one or more of the following grounds:
    Sec. 5.  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 June 15, whichever date is later. 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. 6.  Section 441.45, Code 2009, is amended to read as follows:
   441.45  Abstract to state department of revenue.
   1.  The county assessor of each county and each city assessor shall, on or before July 1 15 of each year, make out and transmit to the department of revenue an abstract of the real property in the assessor’s county or city, as the case may be, and file a copy of the abstract with the county auditor, in which the assessor shall set forth:
   1.a.  The number of acres of land and the aggregate taxable values of the land, exclusive of city lots, returned by the assessors, as corrected by the board of review.
   2.b.  The aggregate taxable values of real estate by class in each township and city in the county, returned as corrected by the board of review.
   3.c.  Other facts required by the director of revenue.
   2.  If a board of review continues in session beyond June 1 15, under sections 441.33 and 441.37, the abstract of the real property shall be made out and transmitted to the department of revenue within fifteen days after the date of final adjournment by the board.
    Sec. 7.  APPLICABILITY.  This Act applies to assessment years beginning on or after January 1, 2011.
EXPLANATION
   This bill provides property owners or taxpayers wishing to appeal an assessment to the local board of review an additional 15 days in which to appeal the assessment. All corresponding dates relating to the appeal process are moved back 15 days.
   The bill applies to assessment years beginning on or after January 1, 2011.