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