Senate
File
411
-
Introduced
SENATE
FILE
411
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
SF
49)
A
BILL
FOR
An
Act
relating
to
assessors
and
the
state
appraisal
manual
of
1
the
department
of
revenue,
and
including
penalties.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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411
Section
1.
Section
421.17,
subsection
17,
Code
2019,
is
1
amended
to
read
as
follows:
2
17.
To
prepare
and
issue
a
state
appraisal
manual
which
each
3
county
and
city
assessor
shall
use
in
assessing
and
valuing
all
4
classes
of
property
in
the
state.
The
appraisal
manual
shall
5
include
specific
guidance
on
the
classification
of
agricultural
6
property
and
for
determining
whether
a
property
satisfies
the
7
requirements
for
a
charitable
exemption
from
taxation.
The
8
appraisal
manual
shall
be
continuously
revised
and
the
manual
9
and
revisions
shall
be
issued
to
the
county
and
city
assessors
10
in
such
form
and
manner
as
prescribed
by
the
director.
11
Sec.
2.
NEW
SECTION
.
441.51
Failure
to
comply
with
the
12
state
appraisal
manual
——
penalties.
13
1.
In
addition
to
any
other
penalty
provided
by
law,
if
the
14
department
of
revenue
determines
that
an
assessor
has
failed
15
to
substantially
comply
with
the
state
appraisal
manual
issued
16
under
the
authority
of
section
421.17,
subsection
17,
the
17
assessor
shall
be
subject
to
the
following
penalties:
18
a.
For
a
first
violation
following
the
appointment
or
19
reappointment
of
the
assessor,
a
letter
of
admonishment
and
20
warning
issued
by
the
department
of
revenue
to
the
assessor,
21
with
a
copy
being
sent
to
the
conference
board
having
authority
22
over
the
assessor.
23
b.
For
a
second
violation
within
three
years
of
the
24
appointment
of
an
assessor,
or
in
the
case
of
an
assessor
25
holding
office
on
the
effective
date
of
this
Act,
within
three
26
years
of
the
effective
date
of
this
Act,
ineligibility
for
27
reappointment.
28
c.
For
a
second
violation
occurring
later
than
three
years
29
after
appointment
or
the
effective
date
of
this
Act,
a
letter
30
of
admonishment
and
warning
as
described
in
paragraph
“a”
.
31
d.
For
a
third
violation
after
a
violation
described
in
32
paragraph
“c”
,
ineligibility
for
reappointment.
33
2.
The
department
of
revenue
may
investigate
violations
of
34
this
section
on
its
own
motion
or
pursuant
to
a
complaint.
35
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411
EXPLANATION
1
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
2
the
explanation’s
substance
by
the
members
of
the
general
assembly.
3
This
bill
relates
to
the
state
appraisal
manual
and
the
usage
4
of
the
manual
by
assessors.
5
The
bill
provides
that
the
state
appraisal
manual
shall
6
include
specific
guidance
on
the
classification
of
agricultural
7
property
and
the
identification
of
property
that
qualifies
for
8
a
charitable
exemption
from
taxation.
9
Current
law
requires
all
assessors
to
use
the
state
10
appraisal
manual.
The
bill
allows
the
department
of
revenue
11
to
investigate
failures
to
use
the
appraisal
manual
either
12
upon
complaint
or
its
own
motion.
An
appraiser
who
fails
13
to
substantially
comply
with
the
appraisal
manual
once
is
14
subject
to
a
letter
of
admonishment
and
warning,
which
shall
15
also
be
sent
to
the
conference
board
having
authority
over
the
16
assessor.
An
assessor
who
commits
two
violations
within
three
17
years
of
appointment
shall
be
ineligible
for
reappointment.
18
An
assessor
who
commits
a
second
violation
more
than
three
19
years
after
appointment
is
subject
to
a
letter
of
admonishment
20
and
warning,
which
shall
also
be
sent
to
the
conference
board
21
having
authority
over
the
assessor.
An
assessor
who
commits
a
22
third
violation
shall
be
ineligible
for
reappointment.
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