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House Study Bill 44 - IntroducedA Bill ForAn Act 1relating to the property assessment appeal board by
2striking the future repeal of provisions relating to the
3board, modifying procedures and requirements for appeals to
4the board, and including applicability provisions.
5BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 331.559, subsection 20, Code 2017, is
2amended to read as follows:
320. Apportion and collect the costs assessed by the district
4court against the board of review or any taxing body district
5 resulting from an appeal of property assessments as provided
6in section 441.40.
7 Sec. 2. Section 428.4, subsection 1, Code 2017, is amended
8to read as follows:
91. Property shall be assessed for taxation each year.
10Real estate shall be listed and assessed in 1981 and every
11two years thereafter. The assessment of real estate shall
12be the value of the real estate as of January 1 of the year
13of the assessment. The year 1981 and each odd-numbered year
14thereafter shall be a reassessment year. In any year, after
15the year in which an assessment has been made of all the real
16estate in an assessing jurisdiction, the assessor shall value
17and assess or revalue and reassess, as the case may require,
18any real estate that the assessor finds was incorrectly valued
19or assessed, or was not listed, valued, and assessed, in the
20assessment year immediately preceding, also any real estate
21the assessor finds has changed in value subsequent to January
221 of the preceding real estate assessment year. However, a
23percentage increase on a class of property shall not be made
24in a year not subject to an equalization order unless ordered
25by the department of revenue. The assessor shall determine
26the actual value and compute the taxable value thereof as of
27January 1 of the year of the revaluation and reassessment. The
28assessment shall be completed as specified in section 441.28,
29but no reduction or increase in actual value shall be made for
30prior years. If an assessor makes a change in the valuation
31of the real estate as provided for, sections 441.23, 441.37,
32441.37A, and 441.38, and 441.39 apply.
33 Sec. 3. Section 441.37A, subsection 1, Code 2017, is amended
34to read as follows:
351. a. For the assessment year beginning January 1, 2007,
-1-1and all subsequent assessment years beginning before January 1,
22021, appeals Appeals may be taken from the action of the board
3of review with reference to protests of assessment, valuation,
4or application of an equalization order to the property
5assessment appeal board created in section 421.1A. However, a
6property owner or aggrieved taxpayer or an appellant described
7in section 441.42 may bypass the property assessment appeal
8board and appeal the decision of the local board of review to
9the district court pursuant to section 441.38.
10b. For an appeal to the property assessment appeal board to
11be valid, written notice must be filed by the party appealing
12the decision with the secretary of the property assessment
13appeal board a party must file an appeal with the board within
14twenty days after the date of adjournment of the local board
15of review or May 31, whichever is later. The written notice
16of appeal shall include a petition setting forth the basis of
17the appeal and the relief sought. No new grounds in addition
18to those set out in the protest to the local board of review
19as provided in section 441.37 can be pleaded, but additional
20evidence to sustain those grounds may be introduced. The
21assessor shall have the same right to appeal to the assessment
22appeal board as an individual taxpayer, public body, or other
23public officer as provided in section 441.42. An appeal to the
24board is a contested case under chapter 17A.
25c. Filing of the written notice of appeal and petition
26 with the secretary of the property assessment appeal board
27shall preserve all rights of appeal of the appellant, except as
28otherwise provided in subsection 2. A copy of the appellant’s
29written notice of appeal and petition shall be mailed by the
30secretary of the property assessment appeal board to the local
31board of review whose decision is being appealed.
32d. In all cases where a change in assessed valuation of one
33hundred thousand dollars or more is petitioned for, the local
34board of review shall mail a copy of the written notice of
35appeal and petition to all affected taxing districts as shown
-2-1on the last available tax list. A copy of the appellant’s
2appeal shall be sent by the property assessment appeal board to
3the local board of review whose decision is being appealed.
4e. The property assessment appeal board may, by rule,
5provide for the filing of a notice of appeal and petition with
6the secretary of the board an appeal by electronic means. All
7requirements of this section for an appeal to the board shall
8apply to an appeal filed electronically.
9 Sec. 4. Section 441.37A, subsection 2, paragraph b, Code
102017, is amended to read as follows:
11b. Each appeal may be considered by one or more members of
12the board, and the chairperson of the board may assign members
13to consider appeals. If a hearing is requested, it shall be
14open to the public and shall be conducted in accordance with
15the rules of practice and procedure adopted by the board. The
16board may provide by rule for participation in such hearings
17by telephone or other means of electronic communication.
18However, any deliberation of the board or of board members
19considering the appeal in reaching a decision on any appeal
20shall be confidential. Any deliberation of the board or of
21board members to rule on procedural motions in a pending appeal
22or to deliberate on the decision to be reached in an appeal
23is exempt from the provisions of chapter 21. The property
24assessment appeal board or any member of the board considering
25the appeal may require the production of any books, records,
26papers, or documents as evidence in any matter pending before
27the board that may be material, relevant, or necessary for the
28making of a just decision. Any books, records, papers, or
29documents produced as evidence shall become part of the record
30of the appeal. Any testimony given relating to the appeal
31shall be transcribed electronically recorded and made a part of
32the record of the appeal.
33 Sec. 5. Section 441.37A, subsection 3, Code 2017, is amended
34to read as follows:
353. a. The burden of proof for all appeals before the
-3-1board shall be as stated in section 441.21, subsection 3. The
2board members considering the appeal shall determine anew all
3questions arising before the local board of review which that
4 relate to the liability of the property to assessment or the
5amount thereof of the assessment. All of the evidence shall
6be considered and there shall be no presumption as to the
7correctness of the valuation of assessment appealed from. The
8property assessment appeal board shall issue a decision in each
9appeal filed with the board. If the appeal is considered by
10less than the full membership of the board, the determination
11made by such members shall be forwarded to the full board
12for approval, rejection, or modification. If the initial
13determination is rejected by the board, it shall be returned
14for reconsideration to the board members making the initial
15determination. Any deliberation of the board regarding an
16initial determination shall be confidential.
17b. The decision of the board shall be considered the final
18agency action for purposes of further appeal, and is subject
19to judicial review as provided in section 441.37B, except as
20otherwise provided in section 441.49. The decision shall be
21final unless appealed to district court as provided in section
22441.38. A decision of the board modifying an assessment shall
23be sent to the county auditor and the assessor, who shall
24correct the assessment books accordingly. An appeal of the
25board’s decision under section 441.37B shall not itself stay
26execution or enforcement of the board’s decision.
27c. The levy of taxes on any assessment appealed to the board
28shall not be delayed by any proceeding before the board, and
29if the assessment appealed from is reduced by the decision of
30the board, any taxes levied upon that portion of the assessment
31reduced shall be abated or, if already paid, shall, by order
32of the board, be refunded or credited against future property
33taxes levied against the property.
34d. If the subject of an appeal is the application of an
35equalization order, the property assessment appeal board shall
-4-1not order a reduction in assessment greater than the amount
2that the assessment was increased due to application of the
3equalization order.
4e. Each party to the appeal shall be responsible for the
5costs of the appeal incurred by that party.
6 Sec. 6. NEW SECTION. 441.37B Appeal to district court from
7property assessment appeal board.
8A party who is aggrieved or adversely affected by an
9action of the property assessment appeal board may seek
10judicial review of the action as provided in chapter 17A.
11Notwithstanding section 17A.19, subsection 2, a petition for
12judicial review of the action of the property assessment appeal
13board shall be filed in the district court of the county where
14the property that is subject to the appeal is located.
15 Sec. 7. Section 441.38, Code 2017, is amended to read as
16follows:
17441.38 Appeal to district court from local board of review.
181. Appeals may be taken from the action of the local board
19of review with reference to protests of assessment, to the
20district court of the county in which the board holds its
21sessions within twenty days after its the board’s adjournment
22or May 31, whichever date is later. Appeals may be taken from
23the action of the property assessment appeal board to the
24district court of the county where the property which is the
25subject of the appeal is located within twenty days after the
26letter of disposition of the appeal by the property assessment
27appeal board is postmarked to the appellant. No new grounds
28in addition to those set out in the protest to the local board
29of review as provided in section 441.37, or in addition to
30those set out in the appeal to the property assessment appeal
31board, if applicable, can be pleaded. Additional evidence
32to sustain those grounds may be introduced in an appeal from
33the local board of review to the district court. However, no
34new evidence to sustain those grounds may be introduced in
35an appeal from the property assessment appeal board to the
-5-1district court. The assessor shall have the same right to
2appeal and in the same manner as an individual taxpayer, public
3body, or other public officer as provided in section 441.42.
4Appeals shall be taken by filing a written notice of appeal
5with the clerk of district court. Filing of the written notice
6of appeal shall preserve all rights of appeal of the appellant.
72. If the appeal to district court is taken from the action
8of the local board of review, notice Notice of appeal shall
9be served as an original notice on the chairperson, presiding
10officer, or clerk of the board of review after the filing of
11notice under subsection 1 with the clerk of district court. If
12the appeal to district court is taken from the action of the
13property assessment appeal board, notice of appeal shall be
14served as an original notice on the secretary of the property
15assessment appeal board after the filing of notice under
16subsection 1 with the clerk of district court.
173. The court shall hear the appeal in equity and determine
18anew all questions arising before the board of review that
19relate to the liability of the property to assessment or
20the amount of the assessment. The court shall consider all
21of the evidence and there shall be no presumption as to the
22correctness of the valuation or assessment appealed from. The
23court’s decision shall be certified by the clerk of the court
24to the county auditor and the assessor, who shall correct the
25assessment books accordingly.
26 Sec. 8. Section 441.39, Code 2017, is amended by striking
27the section and inserting in lieu thereof the following:
28441.39 Notice of assessment protests and appeals to taxing
29districts.
301. If a property owner or aggrieved taxpayer appeals a
31decision of the board of review to the property assessment
32appeal board or to district court and requests an adjustment in
33valuation of one hundred thousand dollars or more, the assessor
34shall notify all affected taxing districts as shown on the last
35available tax list.
-6- 12. In addition to any other requirement for providing
2of notice, if a property owner or aggrieved taxpayer files
3a protest against the assessment of property valued by the
4assessor at five million dollars or more or files an appeal
5to the property assessment appeal board or the district court
6with regard to such property, the assessor shall provide notice
7to the school district in which such property is located
8within ten days of the filing of the protest or the appeal, as
9applicable.
10 Sec. 9. Section 441.40, Code 2017, is amended to read as
11follows:
12441.40 Costs, fees, and expenses apportioned.
13The clerk of the court shall likewise certify to the county
14treasurer the costs assessed by the court on any appeal from a
15board of review to the district court, in all cases where said
16 the costs are taxed against the board of review or any taxing
17body district. Thereupon the county treasurer shall compute
18and apportion the said costs between the various taxing bodies
19 districts participating in the proceeds of the collection of
20the taxes involved in any such appeal, and said the treasurer
21shall so compute and apportion the various amounts which said
22 the taxing bodies districts are required to pay in proportion
23to the amount of taxes each of said the taxing bodies districts
24 is entitled to receive from the whole amount of taxes involved
25in each of such appeals. The said county treasurer shall
26deduct from the proceeds of all general taxes collected the
27amount of costs so computed and apportioned by the treasurer
28from the moneys due to each taxing body district from general
29taxes collected. The amount so deducted shall be certified to
30each taxing body district in lieu of moneys collected. Said
31 The county treasurer shall pay to the clerk of the district
32court the amount of said the costs so computed, apportioned,
33 and collected by the treasurer in all cases now on file or
34hereafter filed in which said the costs have not been paid.
35 Sec. 10. Section 441.41, Code 2017, is amended to read as
-7-1follows:
2441.41 Legal counsel.
3In the case of cities having an assessor, the city legal
4department shall represent the assessor and board of review
5in all litigation dealing with assessments. In the case of
6counties, the county attorney shall represent the assessor and
7board of review in all litigation dealing with assessments.
8Any taxing body district interested in the taxes received from
9such assessments may be represented by an attorney and shall
10be required to appear by attorney upon written request of the
11assessor to the presiding officer of any such taxing body
12 district. The conference board may employ special counsel to
13assist the city legal department or county attorney as the case
14may be.
15 Sec. 11. Section 441.44, Code 2017, is amended to read as
16follows:
17441.44 Notice of voluntary settlement.
181. The property assessment appeal board may adopt rules
19establishing requirements for notices of voluntary settlements
20in appeals before the board to be served upon affected taxing
21districts.
222. No A voluntary court settlement of an assessment appeal
23shall not be valid unless written notice thereof of the
24settlement shall first be served upon each of the affected
25 taxing bodies interested in the taxes derived from such
26assessment districts.
27 Sec. 12. Section 443.11, Code 2017, is amended to read as
28follows:
29443.11 Procedure on appeal.
30The appeal provided for in section 443.8 shall be taken
31within ten days from the time of the final action of the
32assessor or auditor, by a written notice to that effect to the
33assessor or auditor, and served as an original notice. The
34court on appeal shall hear and determine the rights of the
35parties in the same manner as appeals from the board of review,
-8-1as prescribed in sections 441.39 441.38 and 441.43.
2 Sec. 13. Section 602.8102, subsection 61, Code 2017, is
3amended to read as follows:
461. Certify the final decision of the district court
5in an appeal of the tax assessments as provided in section
6441.39 441.37B or 441.38. Costs of the appeal to be assessed
7against the board of review or a taxing body district shall be
8certified to the treasurer as provided in section 441.40.
9 Sec. 14. REPEAL. 2005 Iowa Acts, chapter 150, section 134,
10as amended by 2013 Iowa Acts, chapter 123, section 62, and 2015
11Iowa Acts, chapter 109, section 1, is repealed.
12 Sec. 15. REPEAL. Sections 441.38A and 441.38B, Code 2017,
13are repealed.
14 Sec. 16. APPLICABILITY. This Act applies to assessment
15years beginning on or after January 1, 2018.
16EXPLANATION
17The inclusion of this explanation does not constitute agreement with
18the explanation’s substance by the members of the general assembly.
19In 2005, the property assessment appeal board was
20established. The legislation establishing the property
21assessment appeal board included a future repeal of the board
22effective July 1, 2013. This future repeal provision was
23amended in 2013 to extend the date of the repeal to July 1,
242018. In 2015, the future repeal provision was again extended
25from July 1, 2018, to July 1, 2021.
26This bill repeals the property assessment appeal board’s
27future repeal provisions, including the 2013 and 2015
28amendments to those provisions, and makes corresponding
29changes.
30The bill also modifies language regarding the form of filing
31of appeals with the property assessment appeal board by no
32longer requiring a separate notice of appeal and a petition,
33but instead only requiring the appeal to include the contents
34currently required to be in the petition.
35The bill provides that testimony given relating to an appeal
-9-1before the board is required to be electronically recorded,
2instead of transcribed as required under current law.
3The bill strikes a provision of current law that requires any
4deliberation of the board regarding an initial determination
5to be confidential.
6The bill strikes provisions in Code section 441.38 governing
7appeals from the property assessment appeal board to district
8court and specifies that judicial review of board decisions are
9governed by Code chapter 17A (Iowa administrative procedure
10Act). However, the bill requires petitions for judicial review
11to be filed in the county where the property subject to the
12appeal is located, without the option of filing in Polk county
13district court.
14Current law requires that tax amounts reduced due to a
15reduction in the assessment by the property assessment appeal
16board be refunded if the taxes have already been paid. The
17bill provides that the reduced amount may be refunded or
18credited against future property tax liability.
19The bill authorizes the property assessment appeal board to
20adopt rules establishing requirements for notices of voluntary
21settlements in appeals before the board to be served upon
22affected taxing districts.
23The bill also makes corresponding changes and reorganizes
24some provisions governing the property assessment appeal board.
25The bill applies to assessment years beginning on or after
26January 1, 2018.
-10-md/sc/jh
2striking the future repeal of provisions relating to the
3board, modifying procedures and requirements for appeals to
4the board, and including applicability provisions.
5BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 331.559, subsection 20, Code 2017, is
2amended to read as follows:
320. Apportion and collect the costs assessed by the district
4court against the board of review or any taxing body district
5 resulting from an appeal of property assessments as provided
6in section 441.40.
7 Sec. 2. Section 428.4, subsection 1, Code 2017, is amended
8to read as follows:
91. Property shall be assessed for taxation each year.
10Real estate shall be listed and assessed in 1981 and every
11two years thereafter. The assessment of real estate shall
12be the value of the real estate as of January 1 of the year
13of the assessment. The year 1981 and each odd-numbered year
14thereafter shall be a reassessment year. In any year, after
15the year in which an assessment has been made of all the real
16estate in an assessing jurisdiction, the assessor shall value
17and assess or revalue and reassess, as the case may require,
18any real estate that the assessor finds was incorrectly valued
19or assessed, or was not listed, valued, and assessed, in the
20assessment year immediately preceding, also any real estate
21the assessor finds has changed in value subsequent to January
221 of the preceding real estate assessment year. However, a
23percentage increase on a class of property shall not be made
24in a year not subject to an equalization order unless ordered
25by the department of revenue. The assessor shall determine
26the actual value and compute the taxable value thereof as of
27January 1 of the year of the revaluation and reassessment. The
28assessment shall be completed as specified in section 441.28,
29but no reduction or increase in actual value shall be made for
30prior years. If an assessor makes a change in the valuation
31of the real estate as provided for, sections 441.23, 441.37,
32441.37A, and 441.38, and 441.39 apply.
33 Sec. 3. Section 441.37A, subsection 1, Code 2017, is amended
34to read as follows:
351. a. For the assessment year beginning January 1, 2007,
-1-1and all subsequent assessment years beginning before January 1,
22021, appeals Appeals may be taken from the action of the board
3of review with reference to protests of assessment, valuation,
4or application of an equalization order to the property
5assessment appeal board created in section 421.1A. However, a
6property owner or aggrieved taxpayer or an appellant described
7in section 441.42 may bypass the property assessment appeal
8board and appeal the decision of the local board of review to
9the district court pursuant to section 441.38.
10b. For an appeal to the property assessment appeal board to
11be valid, written notice must be filed by the party appealing
12the decision with the secretary of the property assessment
13appeal board a party must file an appeal with the board within
14twenty days after the date of adjournment of the local board
15of review or May 31, whichever is later. The written notice
16of appeal shall include a petition setting forth the basis of
17the appeal and the relief sought. No new grounds in addition
18to those set out in the protest to the local board of review
19as provided in section 441.37 can be pleaded, but additional
20evidence to sustain those grounds may be introduced. The
21assessor shall have the same right to appeal to the assessment
22appeal board as an individual taxpayer, public body, or other
23public officer as provided in section 441.42. An appeal to the
24board is a contested case under chapter 17A.
25c. Filing of the written notice of appeal and petition
26 with the secretary of the property assessment appeal board
27shall preserve all rights of appeal of the appellant, except as
28otherwise provided in subsection 2. A copy of the appellant’s
29written notice of appeal and petition shall be mailed by the
30secretary of the property assessment appeal board to the local
31board of review whose decision is being appealed.
32d. In all cases where a change in assessed valuation of one
33hundred thousand dollars or more is petitioned for, the local
34board of review shall mail a copy of the written notice of
35appeal and petition to all affected taxing districts as shown
-2-1on the last available tax list. A copy of the appellant’s
2appeal shall be sent by the property assessment appeal board to
3the local board of review whose decision is being appealed.
4e. The property assessment appeal board may, by rule,
5provide for the filing of a notice of appeal and petition with
6the secretary of the board an appeal by electronic means. All
7requirements of this section for an appeal to the board shall
8apply to an appeal filed electronically.
9 Sec. 4. Section 441.37A, subsection 2, paragraph b, Code
102017, is amended to read as follows:
11b. Each appeal may be considered by one or more members of
12the board, and the chairperson of the board may assign members
13to consider appeals. If a hearing is requested, it shall be
14open to the public and shall be conducted in accordance with
15the rules of practice and procedure adopted by the board. The
16board may provide by rule for participation in such hearings
17by telephone or other means of electronic communication.
18However, any deliberation of the board or of board members
19considering the appeal in reaching a decision on any appeal
20shall be confidential. Any deliberation of the board or of
21board members to rule on procedural motions in a pending appeal
22or to deliberate on the decision to be reached in an appeal
23is exempt from the provisions of chapter 21. The property
24assessment appeal board or any member of the board considering
25the appeal may require the production of any books, records,
26papers, or documents as evidence in any matter pending before
27the board that may be material, relevant, or necessary for the
28making of a just decision. Any books, records, papers, or
29documents produced as evidence shall become part of the record
30of the appeal. Any testimony given relating to the appeal
31shall be transcribed electronically recorded and made a part of
32the record of the appeal.
33 Sec. 5. Section 441.37A, subsection 3, Code 2017, is amended
34to read as follows:
353. a. The burden of proof for all appeals before the
-3-1board shall be as stated in section 441.21, subsection 3. The
2board members considering the appeal shall determine anew all
3questions arising before the local board of review which that
4 relate to the liability of the property to assessment or the
5amount thereof of the assessment. All of the evidence shall
6be considered and there shall be no presumption as to the
7correctness of the valuation of assessment appealed from. The
8property assessment appeal board shall issue a decision in each
9appeal filed with the board. If the appeal is considered by
10less than the full membership of the board, the determination
11made by such members shall be forwarded to the full board
12for approval, rejection, or modification. If the initial
13determination is rejected by the board, it shall be returned
14for reconsideration to the board members making the initial
15determination. Any deliberation of the board regarding an
16initial determination shall be confidential.
17b. The decision of the board shall be considered the final
18agency action for purposes of further appeal, and is subject
19to judicial review as provided in section 441.37B, except as
20otherwise provided in section 441.49. The decision shall be
21final unless appealed to district court as provided in section
22441.38. A decision of the board modifying an assessment shall
23be sent to the county auditor and the assessor, who shall
24correct the assessment books accordingly. An appeal of the
25board’s decision under section 441.37B shall not itself stay
26execution or enforcement of the board’s decision.
27c. The levy of taxes on any assessment appealed to the board
28shall not be delayed by any proceeding before the board, and
29if the assessment appealed from is reduced by the decision of
30the board, any taxes levied upon that portion of the assessment
31reduced shall be abated or, if already paid, shall, by order
32of the board, be refunded or credited against future property
33taxes levied against the property.
34d. If the subject of an appeal is the application of an
35equalization order, the property assessment appeal board shall
-4-1not order a reduction in assessment greater than the amount
2that the assessment was increased due to application of the
3equalization order.
4e. Each party to the appeal shall be responsible for the
5costs of the appeal incurred by that party.
6 Sec. 6. NEW SECTION. 441.37B Appeal to district court from
7property assessment appeal board.
8A party who is aggrieved or adversely affected by an
9action of the property assessment appeal board may seek
10judicial review of the action as provided in chapter 17A.
11Notwithstanding section 17A.19, subsection 2, a petition for
12judicial review of the action of the property assessment appeal
13board shall be filed in the district court of the county where
14the property that is subject to the appeal is located.
15 Sec. 7. Section 441.38, Code 2017, is amended to read as
16follows:
17441.38 Appeal to district court from local board of review.
181. Appeals may be taken from the action of the local board
19of review with reference to protests of assessment, to the
20district court of the county in which the board holds its
21sessions within twenty days after its the board’s adjournment
22or May 31, whichever date is later. Appeals may be taken from
23the action of the property assessment appeal board to the
24district court of the county where the property which is the
25subject of the appeal is located within twenty days after the
26letter of disposition of the appeal by the property assessment
27appeal board is postmarked to the appellant. No new grounds
28in addition to those set out in the protest to the local board
29of review as provided in section 441.37, or in addition to
30those set out in the appeal to the property assessment appeal
31board, if applicable, can be pleaded. Additional evidence
32to sustain those grounds may be introduced in an appeal from
33the local board of review to the district court. However, no
34new evidence to sustain those grounds may be introduced in
35an appeal from the property assessment appeal board to the
-5-1district court. The assessor shall have the same right to
2appeal and in the same manner as an individual taxpayer, public
3body, or other public officer as provided in section 441.42.
4Appeals shall be taken by filing a written notice of appeal
5with the clerk of district court. Filing of the written notice
6of appeal shall preserve all rights of appeal of the appellant.
72. If the appeal to district court is taken from the action
8of the local board of review, notice Notice of appeal shall
9be served as an original notice on the chairperson, presiding
10officer, or clerk of the board of review after the filing of
11notice under subsection 1 with the clerk of district court. If
12the appeal to district court is taken from the action of the
13property assessment appeal board, notice of appeal shall be
14served as an original notice on the secretary of the property
15assessment appeal board after the filing of notice under
16subsection 1 with the clerk of district court.
173. The court shall hear the appeal in equity and determine
18anew all questions arising before the board of review that
19relate to the liability of the property to assessment or
20the amount of the assessment. The court shall consider all
21of the evidence and there shall be no presumption as to the
22correctness of the valuation or assessment appealed from. The
23court’s decision shall be certified by the clerk of the court
24to the county auditor and the assessor, who shall correct the
25assessment books accordingly.
26 Sec. 8. Section 441.39, Code 2017, is amended by striking
27the section and inserting in lieu thereof the following:
28441.39 Notice of assessment protests and appeals to taxing
29districts.
301. If a property owner or aggrieved taxpayer appeals a
31decision of the board of review to the property assessment
32appeal board or to district court and requests an adjustment in
33valuation of one hundred thousand dollars or more, the assessor
34shall notify all affected taxing districts as shown on the last
35available tax list.
-6- 12. In addition to any other requirement for providing
2of notice, if a property owner or aggrieved taxpayer files
3a protest against the assessment of property valued by the
4assessor at five million dollars or more or files an appeal
5to the property assessment appeal board or the district court
6with regard to such property, the assessor shall provide notice
7to the school district in which such property is located
8within ten days of the filing of the protest or the appeal, as
9applicable.
10 Sec. 9. Section 441.40, Code 2017, is amended to read as
11follows:
12441.40 Costs, fees, and expenses apportioned.
13The clerk of the court shall likewise certify to the county
14treasurer the costs assessed by the court on any appeal from a
15board of review to the district court, in all cases where said
16 the costs are taxed against the board of review or any taxing
17body district. Thereupon the county treasurer shall compute
18and apportion the said costs between the various taxing bodies
19 districts participating in the proceeds of the collection of
20the taxes involved in any such appeal, and said the treasurer
21shall so compute and apportion the various amounts which said
22 the taxing bodies districts are required to pay in proportion
23to the amount of taxes each of said the taxing bodies districts
24 is entitled to receive from the whole amount of taxes involved
25in each of such appeals. The said county treasurer shall
26deduct from the proceeds of all general taxes collected the
27amount of costs so computed and apportioned by the treasurer
28from the moneys due to each taxing body district from general
29taxes collected. The amount so deducted shall be certified to
30each taxing body district in lieu of moneys collected. Said
31 The county treasurer shall pay to the clerk of the district
32court the amount of said the costs so computed, apportioned,
33 and collected by the treasurer in all cases now on file or
34hereafter filed in which said the costs have not been paid.
35 Sec. 10. Section 441.41, Code 2017, is amended to read as
-7-1follows:
2441.41 Legal counsel.
3In the case of cities having an assessor, the city legal
4department shall represent the assessor and board of review
5in all litigation dealing with assessments. In the case of
6counties, the county attorney shall represent the assessor and
7board of review in all litigation dealing with assessments.
8Any taxing body district interested in the taxes received from
9such assessments may be represented by an attorney and shall
10be required to appear by attorney upon written request of the
11assessor to the presiding officer of any such taxing body
12 district. The conference board may employ special counsel to
13assist the city legal department or county attorney as the case
14may be.
15 Sec. 11. Section 441.44, Code 2017, is amended to read as
16follows:
17441.44 Notice of voluntary settlement.
181. The property assessment appeal board may adopt rules
19establishing requirements for notices of voluntary settlements
20in appeals before the board to be served upon affected taxing
21districts.
222. No A voluntary court settlement of an assessment appeal
23shall not be valid unless written notice thereof of the
24settlement shall first be served upon each of the affected
25 taxing bodies interested in the taxes derived from such
26assessment districts.
27 Sec. 12. Section 443.11, Code 2017, is amended to read as
28follows:
29443.11 Procedure on appeal.
30The appeal provided for in section 443.8 shall be taken
31within ten days from the time of the final action of the
32assessor or auditor, by a written notice to that effect to the
33assessor or auditor, and served as an original notice. The
34court on appeal shall hear and determine the rights of the
35parties in the same manner as appeals from the board of review,
-8-1as prescribed in sections 441.39 441.38 and 441.43.
2 Sec. 13. Section 602.8102, subsection 61, Code 2017, is
3amended to read as follows:
461. Certify the final decision of the district court
5in an appeal of the tax assessments as provided in section
6441.39 441.37B or 441.38. Costs of the appeal to be assessed
7against the board of review or a taxing body district shall be
8certified to the treasurer as provided in section 441.40.
9 Sec. 14. REPEAL. 2005 Iowa Acts, chapter 150, section 134,
10as amended by 2013 Iowa Acts, chapter 123, section 62, and 2015
11Iowa Acts, chapter 109, section 1, is repealed.
12 Sec. 15. REPEAL. Sections 441.38A and 441.38B, Code 2017,
13are repealed.
14 Sec. 16. APPLICABILITY. This Act applies to assessment
15years beginning on or after January 1, 2018.
16EXPLANATION
17The inclusion of this explanation does not constitute agreement with
18the explanation’s substance by the members of the general assembly.
19In 2005, the property assessment appeal board was
20established. The legislation establishing the property
21assessment appeal board included a future repeal of the board
22effective July 1, 2013. This future repeal provision was
23amended in 2013 to extend the date of the repeal to July 1,
242018. In 2015, the future repeal provision was again extended
25from July 1, 2018, to July 1, 2021.
26This bill repeals the property assessment appeal board’s
27future repeal provisions, including the 2013 and 2015
28amendments to those provisions, and makes corresponding
29changes.
30The bill also modifies language regarding the form of filing
31of appeals with the property assessment appeal board by no
32longer requiring a separate notice of appeal and a petition,
33but instead only requiring the appeal to include the contents
34currently required to be in the petition.
35The bill provides that testimony given relating to an appeal
-9-1before the board is required to be electronically recorded,
2instead of transcribed as required under current law.
3The bill strikes a provision of current law that requires any
4deliberation of the board regarding an initial determination
5to be confidential.
6The bill strikes provisions in Code section 441.38 governing
7appeals from the property assessment appeal board to district
8court and specifies that judicial review of board decisions are
9governed by Code chapter 17A (Iowa administrative procedure
10Act). However, the bill requires petitions for judicial review
11to be filed in the county where the property subject to the
12appeal is located, without the option of filing in Polk county
13district court.
14Current law requires that tax amounts reduced due to a
15reduction in the assessment by the property assessment appeal
16board be refunded if the taxes have already been paid. The
17bill provides that the reduced amount may be refunded or
18credited against future property tax liability.
19The bill authorizes the property assessment appeal board to
20adopt rules establishing requirements for notices of voluntary
21settlements in appeals before the board to be served upon
22affected taxing districts.
23The bill also makes corresponding changes and reorganizes
24some provisions governing the property assessment appeal board.
25The bill applies to assessment years beginning on or after
26January 1, 2018.
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