Senate
File
133
-
Introduced
SENATE
FILE
133
BY
KLIMESH
A
BILL
FOR
An
Act
allowing
counties
to
enter
into
agreements
to
jointly
1
appoint
a
county
assessor.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
441.1,
Code
2021,
is
amended
to
read
as
1
follows:
2
441.1
Office
of
assessor
created.
3
1.
In
every
county
in
the
state
of
Iowa
the
office
of
4
assessor
is
hereby
created.
The
boards
of
supervisors
of
two
5
or
more
counties
may
enter
into
an
agreement
under
chapter
6
28E
to
jointly
appoint
a
county
assessor,
employ
a
deputy
7
assessor
and
professional
and
clerical
assistants
for
the
8
county
assessor,
and
provide
such
services
as
can
be
carried
9
out
jointly
and
will
operate
to
the
counties’
mutual
benefit.
10
The
agreement
shall
be
written
and
entered
in
the
boards’
11
respective
minutes.
The
county
assessor
appointed
under
the
12
agreement
shall
be
the
official
county
assessor
for
each
of
the
13
respective
counties
that
are
a
party
to
the
agreement
and
shall
14
serve
for
such
term
as
provided
in
section
441.8.
The
written
15
agreement
shall
provide
for
the
determination
of
the
cost
of
16
the
joint
program
and
the
manner
of
allocation
of
the
cost
to
17
each
board
for
inclusion
in
the
respective
budgets.
The
boards
18
by
mutual
agreement
shall
designate
one
board
to
make
payments
19
for
salaries
and
other
costs
of
the
joint
program.
That
board
20
shall
be
reimbursed
by
the
other
boards
in
accordance
with
the
21
joint
agreement.
The
provisions
of
chapter
28E
are
applicable
22
to
this
subsection.
23
2.
A
city
having
a
population
of
ten
thousand
or
more,
24
according
to
the
latest
federal
census,
may
by
ordinance
25
provide
for
the
selection
of
a
city
assessor
and
for
the
26
assessment
of
property
in
the
city
under
the
provisions
of
27
this
chapter
.
A
city
desiring
to
provide
for
assessment
under
28
the
provisions
of
this
chapter
shall,
not
less
than
sixty
days
29
before
the
expiration
of
the
term
of
the
assessor
in
office,
30
notify
the
taxing
bodies
affected
and
proceed
to
establish
a
31
conference
board,
examining
board,
and
board
of
review
and
32
select
an
assessor,
all
as
provided
in
this
chapter
.
A
city
33
desiring
to
abolish
the
office
of
city
assessor
shall
repeal
34
the
ordinance
establishing
the
office
of
city
assessor,
notify
35
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the
county
conference
board
and
the
affected
taxing
districts,
1
provide
for
the
transfer
of
appropriate
records
and
other
2
matters,
and
provide
for
the
abolition
of
the
respective
boards
3
and
the
termination
of
the
terms
of
office
of
the
assessor
4
and
members
of
the
respective
boards.
The
abolition
of
the
5
city
assessor’s
office
shall
take
effect
on
July
1
following
6
notification
of
the
abolition
unless
otherwise
agreed
to
by
the
7
affected
conference
boards.
If
notification
of
the
proposed
8
abolition
is
made
after
January
1,
sufficient
funds
shall
9
be
transferred
from
the
city
assessor’s
budget
to
fund
the
10
additional
responsibilities
transferred
to
the
county
assessor
11
for
the
next
fiscal
year.
12
Sec.
2.
Section
441.2,
Code
2021,
is
amended
to
read
as
13
follows:
14
441.2
Conference
board.
15
1.
In
Except
as
otherwise
provided
in
subsection
2,
in
16
each
county
and
each
city
having
an
assessor
there
shall
be
17
established
a
conference
board.
In
counties
,
the
conference
18
board
shall
consist
of
the
mayors
of
all
incorporated
cities
in
19
the
county
whose
property
is
assessed
by
the
county
assessor,
20
one
representative
from
the
board
of
directors
of
each
high
21
school
district
of
the
county
,
who
is
a
resident
of
the
county,
22
said
board
of
directors
appointing
said
representative
for
23
a
one-year
term
and
notifying
the
clerk
of
the
conference
24
board
as
to
their
representative,
and
members
of
the
board
25
of
supervisors.
Each
board
of
directors
of
a
high
school
26
district
appointing
a
representative
shall
notify
the
clerk
27
of
the
conference
board
of
their
representative,
who
shall
28
serve
for
a
one-year
term.
In
cities
having
an
assessor
,
the
29
conference
board
shall
consist
of
the
members
of
the
city
30
council,
school
board
,
and
county
board
of
supervisors.
In
the
31
counties
,
the
chairperson
of
the
board
of
supervisors
shall
32
act
as
chairperson
of
the
conference
board
,
in
.
In
cities
33
having
an
assessor
,
the
mayor
of
the
city
council
shall
act
as
34
chairperson
of
the
conference
board.
In
any
action
taken
by
35
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the
conference
board,
the
mayors
of
all
incorporated
cities
in
1
the
county
whose
property
is
assessed
by
the
county
assessor
2
shall
constitute
one
voting
unit,
the
members
of
the
city
board
3
of
education
or
one
representative
from
the
board
of
directors
4
of
each
high
school
district
of
the
county
shall
constitute
one
5
voting
unit,
the
members
of
the
city
council
shall
constitute
6
one
voting
unit,
and
the
county
board
of
supervisors
shall
7
constitute
one
voting
unit,
each
unit
having
a
single
vote
and
8
no
action
shall
be
valid
except
by
the
vote
of
not
less
than
9
two
out
of
the
three
units.
The
majority
vote
of
the
members
10
present
of
each
unit
shall
determine
the
vote
of
the
unit.
The
11
assessor
shall
be
clerk
of
the
conference
board.
12
2.
For
counties
that
jointly
appoint
a
county
assessor
13
pursuant
to
section
441.1,
the
conference
board
shall
consist
14
of
the
mayors
of
all
incorporated
cities
in
the
counties
whose
15
property
is
assessed
by
the
county
assessor,
one
representative
16
from
the
board
of
directors
of
each
high
school
district
in
the
17
counties
who
is
a
resident
of
one
of
the
counties,
and
members
18
of
each
board
of
supervisors.
Each
board
of
directors
of
a
19
high
school
district
appointing
a
representative
shall
notify
20
the
clerk
of
the
conference
board
of
their
representative,
who
21
shall
serve
for
a
one-year
term.
The
voting
units
shall
elect
22
a
chairperson
of
one
of
the
boards
of
supervisors
to
serve
23
as
the
chairperson
of
the
conference
board.
Provisions
set
24
forth
in
subsection
1
regarding
voting
on
an
action
taken
by
25
the
conference
board
apply
to
conference
boards
created
under
26
this
subsection.
The
county
assessor
shall
be
clerk
of
the
27
conference
board.
28
Sec.
3.
Section
441.5,
subsection
7,
Code
2021,
is
amended
29
to
read
as
follows:
30
7.
Following
the
administration
of
the
examination,
the
31
director
of
revenue
shall
establish
a
register
containing
32
the
names,
in
alphabetical
order,
of
all
individuals
who
are
33
eligible
for
appointment
as
assessor.
The
test
scores
of
34
individuals
on
the
register
shall
be
given
to
a
city
or
county
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conference
board
upon
request.
All
eligible
individuals
shall
1
remain
on
the
register
for
a
period
of
two
years
following
the
2
date
of
certification
granted
by
the
director.
3
Sec.
4.
Section
441.7,
Code
2021,
is
amended
to
read
as
4
follows:
5
441.7
Special
examination.
6
If
the
conference
board
fails
to
appoint
an
assessor
from
7
the
list
of
individuals
on
the
register,
the
conference
board
8
shall
request
permission
from
the
director
of
revenue
to
9
hold
a
special
examination
in
the
particular
city
or
county
10
jurisdiction
in
which
the
vacancy
has
occurred.
Permission
11
may
be
granted
by
the
director
of
revenue
after
consideration
12
of
factors
such
as
the
availability
of
candidates
in
that
13
particular
city
or
county
jurisdiction
.
The
director
of
14
revenue
shall
conduct
no
more
than
one
special
examination
for
15
each
vacancy
in
an
assessing
jurisdiction.
The
examination
16
shall
be
conducted
by
the
director
of
revenue
as
provided
17
in
section
441.5
,
except
as
otherwise
provided
in
this
18
section
.
The
examining
board
shall
give
notice
of
holding
19
the
examination
for
assessor
by
posting
a
written
notice
in
20
a
conspicuous
place
in
the
each
county
courthouse
in
the
21
jurisdiction
in
the
case
of
county
assessors
or
in
the
city
22
hall
in
the
case
of
city
assessors,
stating
that
at
a
specified
23
date,
an
examination
for
the
position
of
assessor
will
be
24
held
at
a
specified
place.
Similar
notice
shall
be
given
25
at
the
same
time
by
one
publication
of
the
notice
in
three
26
newspapers
of
general
circulation
in
the
case
of
a
county
27
assessor,
or
in
case
there
are
not
three
such
newspapers
in
28
a
county
the
jurisdiction
,
then
in
newspapers
which
that
are
29
available,
or
in
one
newspaper
of
general
circulation
in
the
30
city
in
the
case
of
city
assessor.
The
conference
board
of
31
the
city
or
county
jurisdiction
in
which
a
special
examination
32
is
held
shall
reimburse
the
department
of
revenue
for
all
33
expenses
incurred
in
the
administration
of
the
examination,
to
34
be
paid
for
by
the
respective
city
or
county
jurisdiction’s
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assessment
expense
fund.
Following
the
administration
of
this
1
special
examination,
the
director
of
revenue
shall
certify
to
2
the
examining
board
a
new
list
of
candidates
eligible
to
be
3
appointed
as
assessor
and
the
examining
board
and
conference
4
board
shall
proceed
in
accordance
with
the
provisions
of
5
section
441.6
.
6
Sec.
5.
Section
441.8,
subsection
8,
Code
2021,
is
amended
7
to
read
as
follows:
8
8.
In
the
event
of
the
removal,
resignation,
death,
or
9
removal
from
the
a
county
of
under
the
said
assessor
assessor’s
10
jurisdiction
,
the
conference
board
shall
proceed
to
fill
the
11
vacancy
by
appointing
an
assessor
to
serve
the
unexpired
term
12
in
the
manner
provided
in
section
441.6
.
Until
the
vacancy
13
is
filled,
the
chief
deputy
shall
act
as
assessor,
and
in
14
the
event
there
be
is
no
deputy,
in
the
case
of
counties
an
15
individual
county
the
auditor
shall
act
as
assessor
,
in
the
16
case
of
counties
that
jointly
appoint
an
assessor
the
voting
17
units
shall
appoint
a
county
auditor
from
one
of
the
counties
18
to
act
as
assessor,
and
in
the
case
of
cities
having
an
19
assessor
the
city
clerk
shall
act
as
assessor.
20
Sec.
6.
Section
441.10,
subsection
3,
Code
2021,
is
amended
21
to
read
as
follows:
22
3.
Following
the
administration
of
the
examination,
the
23
director
of
revenue
shall
establish
a
register
containing
24
the
names,
in
alphabetical
order,
of
all
individuals
who
are
25
eligible
for
appointment
as
a
deputy
assessor.
The
test
scores
26
of
individuals
on
the
register
shall
be
given
to
a
city
or
27
county
conference
board
upon
request.
All
eligible
individuals
28
shall
remain
on
the
register
for
a
period
of
two
years
29
following
the
date
of
certification
granted
by
the
director.
30
Sec.
7.
Section
441.17,
subsection
2,
Code
2021,
is
amended
31
to
read
as
follows:
32
2.
Cause
to
be
assessed,
in
accordance
with
section
441.21
,
33
all
the
property
in
the
assessor’s
county
or
city
jurisdiction
,
34
except
property
exempt
from
taxation,
or
the
assessment
of
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which
is
otherwise
provided
for
by
law.
However,
an
assessor
1
or
deputy
assessor
shall
not
personally
assess
a
property
if
2
the
person
or
a
member
of
the
person’s
immediate
family
owns
3
the
property,
has
a
financial
interest
in
the
property,
or
has
4
a
financial
interest
in
the
entity
that
owns
the
property.
The
5
director
of
revenue
shall
adopt
rules
pursuant
to
chapter
17A
6
to
implement
and
administer
this
subsection
.
7
Sec.
8.
Section
441.31,
subsection
1,
Code
2021,
is
amended
8
to
read
as
follows:
9
1.
The
chairperson
of
the
conference
board
shall
call
10
a
meeting
by
written
notice
to
all
of
the
members
of
the
11
board
for
the
purpose
of
appointing
a
board
of
review
for
all
12
assessments
made
by
the
assessor.
The
board
of
review
may
13
consist
of
either
three
members
or
five
members.
As
nearly
14
as
possible
this
board
shall
include
one
licensed
real
estate
15
broker
and
one
licensed
architect
or
person
experienced
in
the
16
building
and
construction
field.
In
the
case
of
a
county
or
17
counties
,
at
least
one
member
of
the
board
shall
be
a
farmer.
18
Not
more
than
two
members
of
the
board
of
review
shall
be
of
19
the
same
profession
or
occupation
and
members
of
the
board
of
20
review
shall
be
residents
of
the
assessor
jurisdiction.
The
21
terms
of
the
members
of
the
board
of
review
shall
be
for
six
22
years,
beginning
with
January
1
of
the
year
following
their
23
selection.
In
boards
of
review
having
three
members
the
term
24
of
one
member
of
the
first
board
to
be
appointed
shall
be
for
25
two
years,
one
member
for
four
years,
and
one
member
for
six
26
years.
In
the
case
of
boards
of
review
having
five
members,
27
the
term
of
one
member
of
the
first
board
to
be
appointed
shall
28
be
for
one
year,
one
member
for
two
years,
one
member
for
three
29
years,
one
member
for
four
years,
and
one
member
for
six
years.
30
Sec.
9.
Section
441.41,
Code
2021,
is
amended
to
read
as
31
follows:
32
441.41
Legal
counsel.
33
In
the
case
of
cities
having
an
assessor,
the
city
legal
34
department
shall
represent
the
assessor
and
board
of
review
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in
all
litigation
dealing
with
assessments.
In
the
case
of
1
counties,
the
county
attorney
in
the
appropriate
jurisdiction
2
shall
represent
the
assessor
and
board
of
review
in
all
3
litigation
dealing
with
assessments.
Any
taxing
district
4
interested
in
the
taxes
received
from
such
assessments
may
be
5
represented
by
an
attorney
and
shall
be
required
to
appear
by
6
attorney
upon
written
request
of
the
assessor
to
the
presiding
7
officer
of
any
such
taxing
district.
Subject
to
review
and
8
prior
approval
by
either
the
city
legal
department
in
the
9
case
of
a
city
or
the
county
attorney
in
the
appropriate
10
jurisdiction
in
the
case
of
a
county,
the
conference
board
may
11
employ
special
counsel
to
assist
the
city
legal
department
or
12
county
attorney
as
the
case
may
be.
13
EXPLANATION
14
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
15
the
explanation’s
substance
by
the
members
of
the
general
assembly.
16
This
bill
allows
two
or
more
counties
to
enter
into
an
17
agreement
under
Code
chapter
28E
to
jointly
appoint
a
county
18
assessor,
employ
a
deputy
assessor
and
necessary
professional
19
and
clerical
staff,
and
provide
such
services
as
can
be
carried
20
out
jointly
and
will
operate
to
the
counties’
mutual
benefit.
21
The
county
assessor
appointed
under
the
agreement
is
the
22
official
county
assessor
for
each
of
the
respective
counties.
23
The
agreement
shall
provide
for
the
determination
of
the
cost
24
of
the
joint
program
and
the
manner
of
allocation
of
the
cost
25
to
each
board
of
supervisors
for
inclusion
in
the
respective
26
budgets.
27
Current
law
requires
each
county
having
an
assessor
to
28
establish
a
conference
board,
which
consists
of
the
mayors
29
of
each
incorporated
city
in
the
county,
a
member
from
each
30
board
of
directors
of
the
high
school
districts
in
the
county,
31
and
the
board
of
supervisors,
with
each
group
constituting
32
a
voting
unit.
For
counties
that
share
a
county
assessor,
33
the
conference
board
shall
consist
of
the
same
voting
units
34
but
shall
include
all
required
members
from
each
county
that
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133
jointly
appoints
the
county
assessor.
In
the
event
that
the
1
county
assessor
position
is
vacant
and
there
is
no
deputy
2
county
assessor,
the
voting
units
shall
appoint
a
county
3
auditor
from
one
of
the
counties
to
act
as
assessor.
4
The
bill
makes
conforming
changes
throughout
Code
chapter
5
441
(assessment
and
valuation
of
property),
including
changing
6
certain
instances
of
the
word
“county”
or
the
phrase
“city
or
7
county”
to
the
word
“jurisdiction”
in
order
to
accommodate
8
instances
of
a
county
assessor
that
serves
more
than
one
9
county.
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