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 TLSB 2245YC (6) 84 md/sc
H.F. _____ 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 -1- LSB 2245YC (6) 84 md/sc 1/ 4
H.F. _____ 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 35 -2- LSB 2245YC (6) 84 md/sc 2/ 4
H.F. _____ 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 -3- LSB 2245YC (6) 84 md/sc 3/ 4
H.F. _____ 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 -4- LSB 2245YC (6) 84 md/sc 4/ 4