House File 2189 - Introduced HOUSE FILE 2189 BY WESTRICH A BILL FOR An Act relating to sessions of the local board of review and 1 including effective date provisions. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5974YH (1) 89 md/jh
H.F. 2189 Section 1. Section 441.33, subsection 1, Code 2022, is 1 amended to read as follows: 2 1. The board of review shall be in session from a date 3 determined by the board that is on or after May 1 but not later 4 than May 7 through the period of time necessary to act on all 5 protests filed under section 441.37 but not later than May 6 31 each year and for an additional period as required under 7 section 441.37 and shall hold as many meetings as are necessary 8 to discharge its duties. On or before May 31 in those years 9 in which a session has not been extended as required under 10 section 441.37 , the board shall return all books, records, 11 and papers to the assessor except undisposed of protests and 12 records pertaining to those protests. If it has not completed 13 its work by May 31, in those years in which the session has not 14 been extended under section 441.37 , the director of revenue 15 may authorize the board of review to continue in session for 16 a period necessary to complete its work, but the director of 17 revenue shall not approve a continuance extending beyond July 18 15. On or before May 31 or on the final day of any extended 19 session required under section 441.37 or authorized by the 20 director of revenue, the board of review shall adjourn until 21 the date determined by the board that is on or after May 1 but 22 not later than May 7 of the following year. It shall adopt 23 its own rules of procedure, elect its own chairperson from 24 its membership, and keep minutes of its meetings. The board 25 shall appoint a clerk who may be a member of the board or any 26 other qualified person, except the assessor or any member of 27 the assessor’s staff. It may be reconvened by the director 28 of revenue. All undisposed protests in its hands on July 15 29 shall be automatically overruled and returned to the assessor 30 together with its other records. 31 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate 32 importance, takes effect upon enactment. 33 EXPLANATION 34 The inclusion of this explanation does not constitute agreement with 35 -1- LSB 5974YH (1) 89 md/jh 1/ 2
H.F. 2189 the explanation’s substance by the members of the general assembly. 1 Code section 441.33 requires the board of review to be in 2 session beginning May 1 for the purpose of hearing property tax 3 protests under Code section 441.37. This bill provides that 4 the commencement of the board of review’s session shall be on a 5 date determined by the board that is on or after May 1 but not 6 later than May 7. 7 The bill takes effect upon enactment. 8 -2- LSB 5974YH (1) 89 md/jh 2/ 2