House
Study
Bill
162
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
LOCAL
GOVERNMENT
BILL
BY
CHAIRPERSON
WAGNER)
A
BILL
FOR
An
Act
relating
to
the
administration
of
the
special
1
appraiser’s
fund
and
the
assessment
expense
fund.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
421.30,
subsection
6,
Code
2011,
is
1
amended
to
read
as
follows:
2
6.
Upon
the
director’s
approval
of
the
advancement
of
funds
3
from
the
reassessment
expense
fund,
the
director
shall
certify
4
to
the
appropriate
conference
board
and
assessor
a
schedule
for
5
disbursing
the
loan
to
the
assessing
jurisdiction’s
appraiser
6
assessment
expense
fund
authorized
by
section
441.50
441.16
.
7
The
schedule
shall
provide
for
the
disbursement
of
funds
over
8
the
period
of
the
reassessment
project,
except
that
ten
percent
9
of
the
funds
shall
not
be
disbursed
until
the
project
is
10
completed.
The
conference
board
shall
at
its
next
opportunity
11
levy
pursuant
to
section
441.50
441.16
sufficient
funds
for
12
purposes
of
repaying
the
loan
made
from
the
reassessment
13
expense
fund.
The
amount
levied
shall
be
sufficient
to
repay
14
the
loan
in
semiannual
installments
during
the
course
of
the
15
reappraisal
project
as
specified
by
a
repayment
schedule
16
established
by
the
director.
The
repayment
schedule
shall
17
provide
for
repayment
of
the
loan
not
later
than
one
year
18
following
the
completion
of
the
reassessment.
Semiannual
19
repayments
of
the
proceeds
of
the
loan
shall
be
made
on
or
20
before
December
1
and
May
1
of
each
year.
21
Sec.
2.
Section
441.16,
Code
2011,
is
amended
to
read
as
22
follows:
23
441.16
Budget.
24
1.
All
expenditures
under
this
chapter
shall
be
paid
as
25
hereinafter
provided
in
this
section
.
26
2.
a.
Not
later
than
January
1
of
each
year
the
assessor,
27
the
examining
board,
and
the
board
of
review,
shall
each
28
prepare
a
proposed
budget
of
all
expenses
for
the
ensuing
29
fiscal
year.
The
assessor
shall
include
in
the
proposed
budget
30
the
probable
expenses
for
defending
assessment
appeals.
Said
31
budgets
shall
be
combined
by
the
assessor
and
copies
thereof
of
32
the
budgets
forthwith
filed
by
the
assessor
in
triplicate
with
33
the
chairperson
of
the
conference
board.
34
b.
Such
combined
budgets
shall
contain
an
itemized
list
35
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of
the
proposed
salaries
of
the
assessor
and
each
deputy,
the
1
amount
required
for
field
personnel
and
other
personnel,
their
2
number
and
their
compensation;
the
estimated
amount
needed
for
3
expenses,
printing,
mileage
,
and
other
expenses
necessary
to
4
operate
the
assessor’s
office,
the
estimated
expenses
of
the
5
examining
board
,
and
the
salaries
and
expenses
of
the
local
6
board
of
review.
7
3.
a.
Each
fiscal
year
the
chairperson
of
the
conference
8
board
shall,
by
written
notice,
call
a
meeting
of
the
9
conference
board
to
consider
the
proposed
budget
and
to
comply
10
with
section
24.9
.
11
b.
At
such
meeting
the
conference
board
shall
authorize:
12
1.
(1)
The
number
of
deputies,
field
personnel,
and
other
13
personnel
of
the
assessor’s
office.
14
2.
(2)
The
salaries
and
compensation
of
members
of
the
15
board
of
review,
the
assessor,
chief
deputy,
other
deputies,
16
field
personnel,
and
other
personnel,
and
determine
the
time
17
and
manner
of
payment.
18
3.
(3)
The
miscellaneous
expenses
of
the
assessor’s
office,
19
the
board
of
review
,
and
the
examining
board,
including
office
20
equipment,
records,
supplies,
and
other
required
items.
21
4.
(4)
The
estimated
expense
of
assessment
appeals.
All
22
such
expense
items
shall
be
included
in
the
budget
adopted
for
23
the
ensuing
year.
24
4.
All
tax
levies
and
expenditures
provided
for
herein
shall
25
be
subject
to
the
provisions
of
chapter
24
and
the
conference
26
board
is
hereby
declared
to
be
the
certifying
board.
27
5.
a.
Any
tax
for
the
maintenance
of
the
office
of
assessor
28
and
other
assessment
procedure
shall
be
levied
only
upon
the
29
property
in
the
area
assessed
by
said
the
assessor
,
and
such
30
tax
levy
shall
not
exceed
forty
and
one-half
sixty-seven
and
31
one-half
cents
per
thousand
dollars
of
assessed
value
in
32
the
assessing
areas
where
the
valuation
upon
which
the
tax
33
is
levied
does
not
exceed
ninety-two
million,
six
hundred
34
thousand
dollars;
thirty-three
and
three-fourths
cents
per
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thousand
dollars
of
assessed
value
in
assessing
areas
where
1
the
valuation
upon
which
the
tax
is
levied
exceeds
ninety-two
2
million,
six
hundred
thousand
dollars
and
does
not
exceed
one
3
hundred
eleven
million,
one
hundred
twenty
thousand
dollars;
4
twenty-seven
cents
per
thousand
dollars
of
assessed
value
in
5
assessing
areas
where
the
valuation
upon
which
the
tax
is
6
levied
exceeds
one
hundred
eleven
million,
one
hundred
twenty
7
thousand
dollars
area
.
The
county
treasurer
shall
credit
the
8
sums
received
from
such
levy
to
a
separate
fund
to
be
known
9
as
the
“assessment
expense
fund”
assessment
expense
fund
and
10
from
which
fund
all
expenses
incurred
under
this
chapter
shall
11
be
paid.
In
the
case
of
a
county
where
there
is
more
than
12
one
assessor
the
treasurer
shall
maintain
separate
assessment
13
expense
funds
for
each
assessor.
14
b.
The
county
auditor
shall
keep
a
complete
record
of
said
15
funds
and
shall
issue
warrants
thereon
only
on
requisition
of
16
the
assessor.
17
6.
The
assessor
shall
not
issue
requisitions
so
as
to
18
increase
the
total
expenditures
budgeted
for
the
operation
of
19
the
assessor’s
office.
However,
for
purposes
of
promoting
20
operational
efficiency,
the
assessor
shall
have
authority
to
21
transfer
funds
budgeted
for
specific
items
for
the
operation
of
22
the
assessor’s
office
from
one
unexpended
balance
to
another;
23
such
transfer
shall
not
be
made
so
as
to
increase
the
total
24
amount
budgeted
for
the
operation
of
the
office
of
assessor,
25
and
no
funds
shall
be
used
to
increase
the
salary
of
the
26
assessor
or
the
salaries
of
permanent
deputy
assessors.
The
27
assessor
shall
issue
requisitions
for
the
examining
board
28
and
for
the
board
of
review
on
order
of
the
chairperson
of
29
each
board
and
for
costs
and
expenses
incident
to
assessment
30
appeals,
only
on
order
of
the
city
legal
department,
in
the
31
case
of
cities
and
of
the
county
attorney
in
the
case
of
32
counties.
33
7.
Unexpended
funds
remaining
in
the
assessment
expense
34
fund
at
the
end
of
a
year
shall
be
carried
forward
into
the
next
35
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year.
1
Sec.
3.
Section
441.50,
Code
2011,
is
amended
to
read
as
2
follows:
3
441.50
Appraisers
employed.
4
The
conference
board
shall
have
power
to
employ
appraisers
5
or
other
technical
or
expert
help
to
assist
in
the
valuation
6
of
property,
the
cost
thereof
to
be
paid
in
the
same
manner
as
7
other
expenses
of
the
assessor’s
office.
The
conference
board
8
may
certify
for
levy
annually
an
amount
not
to
exceed
forty
9
and
one-half
cents
per
thousand
dollars
of
assessed
value
of
10
taxable
property
for
the
purpose
of
establishing
a
special
11
appraiser’s
fund,
to
be
used
only
for
such
purposes.
From
12
time
to
time
the
conference
board
may
direct
the
transfer
of
13
any
unexpended
balance
in
the
special
appraiser’s
fund
to
the
14
assessment
expense
fund.
15
Sec.
4.
TRANSFER
OF
FUNDS.
On
or
within
ten
days
following
16
the
effective
date
of
this
Act,
the
conference
board
of
each
17
county
and
city
established
pursuant
to
section
441.2
shall
18
transfer
all
moneys
remaining
in
the
county’s
or
city’s
special
19
appraiser’s
fund,
as
applicable,
to
that
county’s
or
city’s
20
assessment
expense
fund.
21
EXPLANATION
22
This
bill
combines
the
special
appraiser’s
fund,
under
23
Code
section
441.50,
with
the
assessment
expense
fund,
under
24
Code
section
441.16,
in
the
office
of
local
assessor
and
25
specifies
that
the
levy
rate
for
the
assessment
expense
fund
26
is
limited
to
67
and
1/2
cents
per
$1,000
of
assessed
value
in
27
the
assessing
area.
28
The
bill
also
requires
remaining
moneys
in
the
special
29
appraiser’s
fund
to
be
transferred
to
the
assessment
expense
30
fund.
31
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