House
File
420
-
Introduced
HOUSE
FILE
420
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
HF
245)
A
BILL
FOR
An
Act
relating
to
protests
considered
by
local
boards
of
1
review
and
including
effective
date
and
applicability
2
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
1584HV
(2)
90
md/jh
H.F.
420
Section
1.
Section
441.31,
subsection
2,
Code
2023,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
c.
For
a
ten-member
county
board
of
review
3
created
under
paragraph
“b”
,
the
chairperson
of
the
board
may
4
authorize
the
board
of
review
to
convene
subunits
of
the
board
5
of
not
less
than
three
members
for
the
purpose
of
conducting
6
hearings,
receiving
evidence,
and
making
recommendations
for
7
the
resolution
of
protests
to
then
be
considered
by
the
full
8
board
of
review.
Meetings
of
a
majority,
but
in
no
case
less
9
than
three
members,
of
the
subunit
members
under
this
paragraph
10
shall
constitute
a
meeting
of
a
governmental
body
under
section
11
21.2,
subsection
2,
and
the
meeting
shall
be
conducted
in
12
accordance
with
chapter
21.
If
a
protest
is
considered
by
a
13
subunit
of
the
board,
the
recommendation
of
the
subunit
must
14
subsequently
be
considered
by
the
full
board
of
review
for
15
final
disposition.
A
recommendation
of
a
subunit
of
the
board
16
of
review
may
be
modified
by
the
full
board
of
review
prior
to
17
approval.
18
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
19
importance,
takes
effect
upon
enactment.
20
Sec.
3.
APPLICABILITY.
This
Act
applies
to
assessment
21
protests
for
assessment
years
beginning
on
or
after
January
1,
22
2023.
23
EXPLANATION
24
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
25
the
explanation’s
substance
by
the
members
of
the
general
assembly.
26
Code
section
441.31,
in
part,
governs
the
composition
of
27
local
boards
of
review,
which
are
required
to
hear
property
28
assessment
protests.
Under
current
law,
if
a
city
having
a
29
population
of
more
than
125,000
abolishes
its
office
of
city
30
assessor,
the
city
may
provide,
by
ordinance,
for
a
city
board
31
of
review
or
request
the
county
conference
board
to
appoint
32
a
10-member
county
board
of
review.
This
bill
specifies
33
that
for
a
10-member
county
board
of
review,
the
chairperson
34
of
the
board
may
authorize
the
board
of
review
to
convene
35
-1-
LSB
1584HV
(2)
90
md/jh
1/
2
H.F.
420
subunits
of
the
board
of
not
less
than
three
members
for
the
1
purpose
of
conducting
a
hearing,
receiving
evidence,
and
making
2
recommendations
for
the
resolution
of
protests
to
be
considered
3
by
the
full
board
of
review.
A
protest
considered
by
a
subunit
4
of
the
board
must
subsequently
be
considered
by
the
full
board
5
of
review
for
final
disposition.
Meetings
of
a
majority,
but
6
in
no
case
less
than
three
members,
of
the
subunit
members
7
under
the
bill
constitutes
a
meeting
of
a
governmental
body
8
under
Code
section
21.2(2),
and
the
meeting
shall
be
conducted
9
in
accordance
with
Iowa’s
open
meetings
law.
10
The
bill
takes
effect
upon
enactment
and
applies
to
11
assessment
protests
for
assessment
years
beginning
on
or
after
12
January
1,
2023.
13
-2-
LSB
1584HV
(2)
90
md/jh
2/
2