S.F. 59 Section 1. Section 441.37A, subsection 1, paragraph a, Code 1 2017, is amended to read as follows: 2 a. For the assessment year beginning January 1, 2007, and 3 all subsequent assessment years beginning before January 1, 4 2021 , appeals may be taken from the action of the board of 5 review with reference to protests of assessment, valuation, or 6 application of an equalization order to the property assessment 7 appeal board created in section 421.1A . However, a property 8 owner or aggrieved taxpayer or an appellant described in 9 section 441.42 may bypass the property assessment appeal board 10 and appeal the decision of the local board of review to the 11 district court pursuant to section 441.38 . 12 Sec. 2. REPEAL. 2005 Iowa Acts, chapter 150, section 134, 13 as amended by 2013 Iowa Acts, chapter 123, section 62, and 2015 14 Iowa Acts, chapter 109, section 1, is repealed. 15 EXPLANATION 16 The inclusion of this explanation does not constitute agreement with 17 the explanation’s substance by the members of the general assembly. 18 In 2005, the property assessment appeal board was 19 established. The legislation establishing the property 20 assessment appeal board included a future repeal of the board 21 effective July 1, 2013. This future repeal provision was 22 amended in 2013 to extend the date of the repeal to July 1, 23 2018. In 2015, the future repeal provision was again extended 24 from July 1, 2018, to July 1, 2021. 25 This bill repeals the property assessment appeal board’s 26 future repeal provisions, including the 2013 and 2015 27 amendments to those provisions. The bill also strikes a 28 limitation in Code section 441.37A regarding the assessment 29 years for which the property assessment appeal board may hear 30 appeals. 31 -1- LSB 1476XS (2) 87 md/sc/jh 1/ 1