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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
Text: SSB1058            Text: SSB1060