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Senate File 445 - EnrolledAn Actrelating to protests considered by local boards of
review and including effective date and applicability
provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 441.31, subsection 2, Code 2023, is
amended by adding the following new paragraph:
NEW PARAGRAPH. c. For a ten-member county board of review
created under paragraph “b”, the chairperson of the board may
authorize the board of review to convene subunits of the board
of not less than three members for the purpose of conducting
hearings, receiving evidence, and making recommendations for
the resolution of protests to then be considered by the full
board of review. Meetings of a majority, but in no case less
than three members, of the subunit members under this paragraph
shall constitute a meeting of a governmental body under section
21.2, subsection 2, and the meeting shall be conducted in
accordance with chapter 21. If a protest is considered by a
subunit of the board, the recommendation of the subunit must
subsequently be considered by the full board of review for
final disposition. A recommendation of a subunit of the board
of review may be modified by the full board of review prior to
approval.
Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate
importance, takes effect upon enactment.
Sec. 3. APPLICABILITY. This Act applies to assessment
protests for assessment years beginning on or after January 1,
2023.
______________________________
AMY SINCLAIRPresident of the Senate______________________________
PAT GRASSLEYSpeaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 445, Ninetieth General Assembly.______________________________
W. CHARLES SMITHSONSecretary of the SenateApproved _______________, 2023______________________________
KIM REYNOLDSGovernormd/jh
review and including effective date and applicability
provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 441.31, subsection 2, Code 2023, is
amended by adding the following new paragraph:
NEW PARAGRAPH. c. For a ten-member county board of review
created under paragraph “b”, the chairperson of the board may
authorize the board of review to convene subunits of the board
of not less than three members for the purpose of conducting
hearings, receiving evidence, and making recommendations for
the resolution of protests to then be considered by the full
board of review. Meetings of a majority, but in no case less
than three members, of the subunit members under this paragraph
shall constitute a meeting of a governmental body under section
21.2, subsection 2, and the meeting shall be conducted in
accordance with chapter 21. If a protest is considered by a
subunit of the board, the recommendation of the subunit must
subsequently be considered by the full board of review for
final disposition. A recommendation of a subunit of the board
of review may be modified by the full board of review prior to
approval.
Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate
importance, takes effect upon enactment.
Sec. 3. APPLICABILITY. This Act applies to assessment
protests for assessment years beginning on or after January 1,
2023.
______________________________
AMY SINCLAIRPresident of the Senate______________________________
PAT GRASSLEYSpeaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 445, Ninetieth General Assembly.______________________________
W. CHARLES SMITHSONSecretary of the SenateApproved _______________, 2023______________________________
KIM REYNOLDSGovernormd/jh