Senate Study Bill 1059 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON BOLKCOM) A BILL FOR An Act repealing the property assessment appeal board. 1 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 2 TLSB 1486XC (5) 84 md/sc

S.F. _____ Section 1. Section 257.12, subsection 1, Code 2011, is 1 amended to read as follows: 2 1. If a school district is required to repay property taxes 3 paid for school taxes levied on property originally assessed 4 at five million dollars or more because the assessment was 5 subsequently reduced by the action of the property assessment 6 appeal board or judicial action and the amount of the reduction 7 in the assessment equals at least one hundred thousand dollars 8 or two percent of the assessed value of all taxable property 9 in the district prior to the reduction, whichever is less, 10 the school district is eligible for an adjustment in state 11 foundation aid. To receive the adjustment in state foundation 12 aid, the school district shall apply to the department of 13 management prior to the beginning of the budget year following 14 the budget year in which the repayment of the property taxes 15 occurred. The department of management shall determine the 16 amount of adjustment in state foundation aid pursuant to 17 subsection 2 . 18 Sec. 2. Section 441.19, subsection 1, paragraph d, Code 19 2011, is amended to read as follows: 20 d. The supplemental returns provided for in this section 21 shall be preserved in the same manner as assessment rolls, 22 but shall be confidential to the assessor, board of review, 23 property assessment appeal board, or director of revenue, 24 and shall not be open to public inspection, but any final 25 assessment roll as made out by the assessor shall be a public 26 record, provided that such supplemental return shall be 27 available to counsel of either the person making the return 28 or of the public, in case any appeal is taken to the board of 29 review , to the property assessment appeal board, or to the 30 court. 31 Sec. 3. Section 441.38, Code 2011, is amended to read as 32 follows: 33 441.38 Appeal to district court. 34 1. Appeals may be taken from the action of the local 35 -1- LSB 1486XC (5) 84 md/sc 1/ 3

S.F. _____ board of review with reference to protests of assessment, to 1 the district court of the county in which the board holds 2 its sessions within twenty days after its adjournment or May 3 31, whichever date is later. Appeals may be taken from the 4 action of the property assessment appeal board to the district 5 court of the county where the property which is the subject of 6 the appeal is located within twenty days after the letter of 7 disposition of the appeal by the property assessment appeal 8 board is postmarked to the appellant. No new grounds in 9 addition to those set out in the protest to the local board 10 of review as provided in section 441.37 , or in addition to 11 those set out in the appeal to the property assessment appeal 12 board, if applicable, can be pleaded. Additional evidence 13 to sustain those grounds may be introduced in an appeal from 14 the local board of review to the district court. However, no 15 new evidence to sustain those grounds may be introduced in 16 an appeal from the property assessment appeal board to the 17 district court. The assessor shall have the same right to 18 appeal and in the same manner as an individual taxpayer, public 19 body, or other public officer as provided in section 441.42 . 20 Appeals shall be taken by filing a written notice of appeal 21 with the clerk of district court. Filing of the written notice 22 of appeal shall preserve all rights of appeal of the appellant. 23 2. If the appeal to district court is taken from the action 24 of the local board of review, notice of appeal shall be served 25 as an original notice on the chairperson, presiding officer, or 26 clerk of the board of review after the filing of notice under 27 subsection 1 with the clerk of district court. If the appeal 28 to district court is taken from the action of the property 29 assessment appeal board, notice of appeal shall be served as 30 an original notice on the secretary of the property assessment 31 appeal board after the filing of notice under subsection 1 with 32 the clerk of district court. 33 Sec. 4. Section 441.38A, Code 2011, is amended to read as 34 follows: 35 -2- LSB 1486XC (5) 84 md/sc 2/ 3

S.F. _____ 441.38A Notice to school district. 1 In addition to any other requirement for providing of 2 notice, if a property owner or aggrieved taxpayer files a 3 protest against the assessment of property valued at five 4 million dollars or more or files an appeal to the property 5 assessment appeal board or the district court with regard to 6 such property, the assessor shall provide notice to the school 7 district in which such property is located within ten days of 8 the filing of the protest or the appeal, as applicable. 9 Sec. 5. 2005 Iowa Acts, chapter 150, section 134, is amended 10 to read as follows: 11 Sec. 134. FUTURE REPEAL. 12 1. The sections of this division of this Act amending 13 sections 7E.6, 13.7, 428.4, 441.19, 441.35, 441.38, 441.39, 14 441.43, 441.49, and 445.60, and enacting sections 421.1A and 15 section 441.37A, are repealed effective July 1, 2013 2011 . 16 2. The portion of the section of this division of this 17 Act amending section 441.28 relating only to the property 18 assessment appeal board is repealed effective July 1, 2013 19 2011 . 20 Sec. 6. REPEAL. Section 421.1A, Code 2011, is repealed. 21 Sec. 7. REPEAL. Section 441.38B, Code 2011, is repealed. 22 EXPLANATION 23 2005 Iowa Acts, chapter 150, section 134, provides for the 24 automatic repeal of the property assessment appeal board on 25 July 1, 2013. This bill amends the date of the repeal to be 26 July 1, 2011. The bill also makes corresponding amendments to 27 reflect the repeal of the property assessment appeal board. 28 -3- LSB 1486XC (5) 84 md/sc 3/ 3