Senate Study Bill 1059



                                    SENATE FILE       
                                    BY  (PROPOSED COMMITTEE ON
                                        WAYS AND MEANS BILL BY
                                        CHAIRPERSON BOLKCOM)

                                         A BILL FOR

     1 An Act repealing the property assessment appeal board.
     2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
       TLSB 1486XC (5) 84
       md/sc

PAG LIN



  1  1    Section 1.  Section 257.12, subsection 1, Code 2011, is
  1  2 amended to read as follows:
  1  3    1.  If a school district is required to repay property taxes
  1  4 paid for school taxes levied on property originally assessed
  1  5 at five million dollars or more because the assessment was
  1  6 subsequently reduced by the action of the property assessment
  1  7 appeal board or judicial action and the amount of the reduction
  1  8 in the assessment equals at least one hundred thousand dollars
  1  9 or two percent of the assessed value of all taxable property
  1 10 in the district prior to the reduction, whichever is less,
  1 11 the school district is eligible for an adjustment in state
  1 12 foundation aid. To receive the adjustment in state foundation
  1 13 aid, the school district shall apply to the department of
  1 14 management prior to the beginning of the budget year following
  1 15 the budget year in which the repayment of the property taxes
  1 16 occurred. The department of management shall determine the
  1 17 amount of adjustment in state foundation aid pursuant to
  1 18 subsection 2.
  1 19    Sec. 2.  Section 441.19, subsection 1, paragraph d, Code
  1 20 2011, is amended to read as follows:
  1 21    d.  The supplemental returns provided for in this section
  1 22 shall be preserved in the same manner as assessment rolls,
  1 23 but shall be confidential to the assessor, board of review,
  1 24 property assessment appeal board, or director of revenue,
  1 25 and shall not be open to public inspection, but any final
  1 26 assessment roll as made out by the assessor shall be a public
  1 27 record, provided that such supplemental return shall be
  1 28 available to counsel of either the person making the return
  1 29 or of the public, in case any appeal is taken to the board of
  1 30 review, to the property assessment appeal board, or to the
  1 31 court.
  1 32    Sec. 3.  Section 441.38, Code 2011, is amended to read as
  1 33 follows:
  1 34    441.38  Appeal to district court.
  1 35    1.  Appeals may be taken from the action of the local
  2  1 board of review with reference to protests of assessment, to
  2  2 the district court of the county in which the board holds
  2  3 its sessions within twenty days after its adjournment or May
  2  4 31, whichever date is later. Appeals may be taken from the
  2  5 action of the property assessment appeal board to the district
  2  6 court of the county where the property which is the subject of
  2  7 the appeal is located within twenty days after the letter of
  2  8 disposition of the appeal by the property assessment appeal
  2  9 board is postmarked to the appellant. No new grounds in
  2 10 addition to those set out in the protest to the local board
  2 11 of review as provided in section 441.37, or in addition to
  2 12 those set out in the appeal to the property assessment appeal
  2 13 board, if applicable, can be pleaded. Additional evidence
  2 14 to sustain those grounds may be introduced in an appeal from
  2 15 the local board of review to the district court. However, no
  2 16 new evidence to sustain those grounds may be introduced in
  2 17 an appeal from the property assessment appeal board to the
  2 18 district court. The assessor shall have the same right to
  2 19 appeal and in the same manner as an individual taxpayer, public
  2 20 body, or other public officer as provided in section 441.42.
  2 21 Appeals shall be taken by filing a written notice of appeal
  2 22 with the clerk of district court. Filing of the written notice
  2 23 of appeal shall preserve all rights of appeal of the appellant.
  2 24    2.  If the appeal to district court is taken from the action
  2 25 of the local board of review, notice of appeal shall be served
  2 26 as an original notice on the chairperson, presiding officer, or
  2 27 clerk of the board of review after the filing of notice under
  2 28 subsection 1 with the clerk of district court. If the appeal
  2 29 to district court is taken from the action of the property
  2 30 assessment appeal board, notice of appeal shall be served as
  2 31 an original notice on the secretary of the property assessment
  2 32 appeal board after the filing of notice under subsection 1 with
  2 33 the clerk of district court.
  2 34    Sec. 4.  Section 441.38A, Code 2011, is amended to read as
  2 35 follows:
  3  1    441.38A  Notice to school district.
  3  2    In addition to any other requirement for providing of
  3  3 notice, if a property owner or aggrieved taxpayer files a
  3  4 protest against the assessment of property valued at five
  3  5 million dollars or more or files an appeal to the property
  3  6 assessment appeal board or the district court with regard to
  3  7 such property, the assessor shall provide notice to the school
  3  8 district in which such property is located within ten days of
  3  9 the filing of the protest or the appeal, as applicable.
  3 10    Sec. 5.  2005 Iowa Acts, chapter 150, section 134, is amended
  3 11 to read as follows:
  3 12    Sec. 134. FUTURE REPEAL.
  3 13    1. The sections of this division of this Act amending
  3 14 sections 7E.6, 13.7, 428.4, 441.19, 441.35, 441.38, 441.39,
  3 15 441.43, 441.49, and 445.60, and enacting sections 421.1A and
  3 16  section 441.37A, are repealed effective July 1, 2013 2011.
  3 17    2. The portion of the section of this division of this
  3 18 Act amending section 441.28 relating only to the property
  3 19 assessment appeal board is repealed effective July 1, 2013
  3 20  2011.
  3 21    Sec. 6.  REPEAL.  Section 421.1A, Code 2011, is repealed.
  3 22    Sec. 7.  REPEAL.  Section 441.38B, Code 2011, is repealed.
  3 23                           EXPLANATION
  3 24    2005 Iowa Acts, chapter 150, section 134, provides for the
  3 25 automatic repeal of the property assessment appeal board on
  3 26 July 1, 2013. This bill amends the date of the repeal to be
  3 27 July 1, 2011. The bill also makes corresponding amendments to
  3 28 reflect the repeal of the property assessment appeal board.
       LSB 1486XC (5) 84
       md/sc