H.F. 236 Section 1. Section 441.9, Code 2011, is amended to read as 1 follows: 2 441.9 Removal of assessor. 3 1. The assessor may be removed by a majority vote of the 4 conference board, after charges of misconduct, nonfeasance, 5 malfeasance, or misfeasance in office shall have been 6 substantiated at a public hearing, if same is demanded by the 7 assessor by written notice served upon the chairperson of the 8 conference board. 9 2. The assessor may also be removed by a majority vote 10 of the conference board after charges of severe lack of 11 transparency, severe lack of communication with constituents, 12 or loss of public records described in section 441.17 shall 13 have been substantiated at a public hearing, if a public 14 hearing is requested by the assessor by written notice served 15 upon the chairperson of the conference board. 16 3. The conference board shall also be required to conduct 17 a formal review of an assessor’s job status upon receipt of 18 a petition requesting such a review and signed by eligible 19 electors equal in number to at least ten percent of the votes 20 cast in the county for the office of president of the United 21 States or governor at the preceding general election, in the 22 case of a county, and equal in number to at least ten percent 23 of the votes cast at the last preceding regular city election, 24 in the case of a city. 25 Sec. 2. Section 441.17, Code 2011, is amended by adding the 26 following new subsection: 27 NEW SUBSECTION . 12. Hold a public hearing prior to 28 revaluation of any property that the assessor estimates may 29 result in an annual increase of twenty-five thousand dollars 30 or more in property taxes on the property, except in cases 31 where the increased valuation is due to new construction or 32 improvements to the property. 33 Sec. 3. Section 441.31, subsection 1, Code 2011, is amended 34 to read as follows: 35 -1- LSB 1681YH (9) 84 aw/sc 1/ 4

H.F. 236 1. The In the case of a county, the chairperson of the board 1 of supervisors shall call a meeting by written notice to all of 2 the members of the board for the purpose of appointing a board 3 of review for all assessments made by the county assessor. In 4 the case of a city, the chairperson of the conference board 5 shall call a meeting by written notice to all of the members of 6 the board for the purpose of appointing a board of review for 7 all assessments made by the city assessor. The board of review 8 may consist of either three members or five members. As nearly 9 as possible this board shall include one licensed real estate 10 broker and one registered architect or person experienced in 11 the building and construction field. In the case of a county, 12 at least one member of the board shall be a farmer. Not more 13 than two members of the board of review shall be of the same 14 profession or occupation and members of the board of review 15 shall be residents of the assessor jurisdiction. The terms 16 of the members of the board of review shall be for six years, 17 beginning with January 1 of the year following their selection. 18 In boards of review having three members , the term of one 19 member of the first board to be appointed shall be for two 20 years, one member for four years , and one member for six years. 21 In the case of boards of review having five members, the term 22 of one member of the first board to be appointed shall be for 23 one year, one member for two years, one member for three years, 24 one member for four years , and one member for six years. 25 Sec. 4. Section 441.31, subsection 2, paragraph a, Code 26 2011, is amended to read as follows: 27 a. However, notwithstanding Notwithstanding the board of 28 review appointed by the county conference board of supervisors 29 pursuant to subsection 1 , a city council of a city having a 30 population of seventy-five thousand or more which is a member 31 of a county conference board may provide, by ordinance, for a 32 city board of review to hear appeals of property assessments 33 by residents of that city. The members of the city board 34 of review shall be appointed by the city council. The city 35 -2- LSB 1681YH (9) 84 aw/sc 2/ 4

H.F. 236 shall pay the expenses incurred by the city board of review. 1 However, if the city has a population of more than one hundred 2 twenty-five thousand, the expenses incurred by the city board 3 of review shall be paid by the county. All of the provisions of 4 this chapter relating to the boards of review shall apply to a 5 city board of review appointed pursuant to this subsection . 6 Sec. 5. Section 441.31, subsection 3, Code 2011, is amended 7 to read as follows: 8 3. Notwithstanding the requirements of subsection 1 , 9 the conference board of supervisors or a city council which 10 has appointed a board of review may increase the membership 11 of the board of review by an additional two members if it 12 determines that as a result of the large number of protests 13 filed or estimated to be filed the board of review will be 14 unable to timely resolve the protests with the existing number 15 of members. If the board of review has ten members, not more 16 than four additional members may be appointed by the conference 17 board of supervisors . The additional emergency members 18 shall be appointed for a term set by the conference board of 19 supervisors or the city council but not for longer than two 20 years. The conference board of supervisors or the city council 21 may extend the terms of the emergency members if it makes a 22 similar determination as required for the initial appointment. 23 Sec. 6. Section 441.31, Code 2011, is amended by adding the 24 following new subsection: 25 NEW SUBSECTION . 4. The county board of supervisors may 26 appoint a new county board of review upon receipt of a petition 27 requesting removal and signed by eligible electors of the 28 county equal in number to at least ten percent of the votes 29 cast in the county for the office of president of the United 30 States or governor at the preceding general election. 31 EXPLANATION 32 This bill relates to city and county assessors, conference 33 boards, and boards of review. 34 The bill creates additional justifications for the removal 35 -3- LSB 1681YH (9) 84 aw/sc 3/ 4

H.F. 236 of an assessor by majority vote of a conference board. 1 These additional justifications include a severe lack of 2 transparency, a severe lack of communication with constituents, 3 or the loss of records. The bill also requires that a 4 conference board review the job status of the assessor if the 5 conference board is petitioned to do so by eligible electors 6 equal to at least 10 percent of the individuals who voted in 7 the preceding general election, in the case of a county, and 8 equal to at least 10 percent of the votes cast at the preceding 9 regular city election, in the case of a city. 10 The bill requires the assessor to hold a public hearing prior 11 to the revaluation of any property that would result in an 12 increase of $25,000 or more in property taxes on the property, 13 except where the increased valuation is due to new construction 14 or improvements to the property. 15 The bill requires that county boards of review be appointed 16 by the county board of supervisors. Current law requires that 17 boards of review for both cities and counties be appointed 18 by the respective conference board. The bill does not amend 19 current law pertaining to city boards of review. The bill 20 further requires that a county board of supervisors may appoint 21 a new county board of review if the board of supervisors is 22 petitioned to do so by eligible electors equal to at least 10 23 percent of the votes cast at the preceding general election. 24 -4- LSB 1681YH (9) 84 aw/sc 4/ 4