House
File
192
-
Introduced
HOUSE
FILE
192
BY
HALL
A
BILL
FOR
An
Act
relating
to
the
time
period
for
property
tax
assessment
1
protests
to
the
local
board
of
review
and
including
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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192
Section
1.
Section
441.26,
subsection
1,
Code
2013,
is
1
amended
to
read
as
follows:
2
1.
The
director
of
revenue
shall
each
year
prescribe
3
the
form
of
assessment
roll
to
be
used
by
all
assessors
in
4
assessing
property,
in
this
state,
also
the
form
of
pages
of
5
the
assessor’s
assessment
book.
The
assessment
rolls
shall
6
be
in
a
form
that
will
permit
entering,
separately,
the
names
7
of
all
persons
assessed,
and
shall
also
contain
a
notice
in
8
substantially
the
following
form:
9
If
you
are
not
satisfied
that
the
foregoing
assessment
is
10
correct,
you
may
file
a
protest
against
such
assessment
with
11
the
board
of
review
on
or
after
April
16,
to
and
including
May
5
12
16
,
of
the
year
of
the
assessment,
such
protest
to
be
confined
13
to
the
grounds
specified
in
section
441.37
.
14
Dated:
..
day
of
...
(month),
..
(year)
15
...........
16
County/City
Assessor.
17
Sec.
2.
Section
441.37,
subsection
1,
paragraph
a,
18
unnumbered
paragraph
1,
Code
2013,
is
amended
to
read
as
19
follows:
20
Any
property
owner
or
aggrieved
taxpayer
who
is
dissatisfied
21
with
the
owner’s
or
taxpayer’s
assessment
may
file
a
protest
22
against
such
assessment
with
the
board
of
review
on
or
after
23
April
16,
to
and
including
May
5
16
,
of
the
year
of
the
24
assessment.
In
any
county
which
has
been
declared
to
be
a
25
disaster
area
by
proper
federal
authorities
after
March
1
and
26
prior
to
May
20
of
said
year
of
assessment,
the
board
of
review
27
shall
be
authorized
to
remain
in
session
until
June
15
and
the
28
time
for
filing
a
protest
shall
be
extended
to
and
include
29
the
period
from
May
25
to
June
5
of
such
year.
Said
protest
30
shall
be
in
writing
and
signed
by
the
one
protesting
or
by
the
31
protester’s
duly
authorized
agent.
The
taxpayer
may
have
an
32
oral
hearing
thereon
if
request
therefor
in
writing
is
made
at
33
the
time
of
filing
the
protest.
Said
protest
must
be
confined
34
to
one
or
more
of
the
following
grounds:
35
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192
Sec.
3.
APPLICABILITY.
This
Act
applies
to
assessment
years
1
beginning
on
or
after
January
1,
2014.
2
EXPLANATION
3
Current
Code
section
441.37
allows
any
property
owner
or
4
aggrieved
taxpayer
who
is
dissatisfied
with
the
owner’s
or
5
taxpayer’s
assessment
to
file
a
protest
against
such
assessment
6
with
the
local
board
of
review
on
or
after
April
16,
to
and
7
including
May
5,
of
the
year
of
the
assessment.
The
bill
8
extends
that
period
to
file
a
protest
to
May
16.
9
The
bill
applies
to
assessment
years
beginning
on
or
after
10
January
1,
2014.
11
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