Bill Text: IA HF2357 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act relating to sessions of the local board of review and including effective date provisions.(Formerly HF 2189.)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2022-03-15 - Subcommittee: Goodwin, Dawson, and Quirmbach. S.J. 513. [HF2357 Detail]
Download: Iowa-2021-HF2357-Introduced.html
House
File
2357
-
Introduced
HOUSE
FILE
2357
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
HF
2189)
A
BILL
FOR
An
Act
relating
to
sessions
of
the
local
board
of
review
and
1
including
effective
date
provisions.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
441.33,
subsection
1,
Code
2022,
is
1
amended
to
read
as
follows:
2
1.
The
board
of
review
shall
be
in
session
from
a
date
3
determined
by
the
board
that
is
on
or
after
May
1
but
not
later
4
than
May
7
through
the
period
of
time
necessary
to
act
on
all
5
protests
filed
under
section
441.37
but
not
later
than
May
6
31
each
year
and
for
an
additional
period
as
required
under
7
section
441.37
and
shall
hold
as
many
meetings
as
are
necessary
8
to
discharge
its
duties.
On
or
before
May
31
in
those
years
9
in
which
a
session
has
not
been
extended
as
required
under
10
section
441.37
,
the
board
shall
return
all
books,
records,
11
and
papers
to
the
assessor
except
undisposed
of
protests
and
12
records
pertaining
to
those
protests.
If
it
has
not
completed
13
its
work
by
May
31,
in
those
years
in
which
the
session
has
not
14
been
extended
under
section
441.37
,
the
director
of
revenue
15
may
authorize
the
board
of
review
to
continue
in
session
for
16
a
period
necessary
to
complete
its
work,
but
the
director
of
17
revenue
shall
not
approve
a
continuance
extending
beyond
July
18
15.
On
or
before
May
31
or
on
the
final
day
of
any
extended
19
session
required
under
section
441.37
or
authorized
by
the
20
director
of
revenue,
the
board
of
review
shall
adjourn
until
21
the
date
determined
by
the
board
that
is
on
or
after
May
1
but
22
not
later
than
May
7
of
the
following
year.
It
shall
adopt
23
its
own
rules
of
procedure,
elect
its
own
chairperson
from
24
its
membership,
and
keep
minutes
of
its
meetings.
The
board
25
shall
appoint
a
clerk
who
may
be
a
member
of
the
board
or
any
26
other
qualified
person,
except
the
assessor
or
any
member
of
27
the
assessor’s
staff.
It
may
be
reconvened
by
the
director
28
of
revenue.
All
undisposed
protests
in
its
hands
on
July
15
29
shall
be
automatically
overruled
and
returned
to
the
assessor
30
together
with
its
other
records.
31
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
32
importance,
takes
effect
upon
enactment.
33
EXPLANATION
34
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
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the
explanation’s
substance
by
the
members
of
the
general
assembly.
1
Code
section
441.33
requires
the
board
of
review
to
be
in
2
session
beginning
May
1
for
the
purpose
of
hearing
property
tax
3
protests
under
Code
section
441.37.
This
bill
provides
that
4
the
commencement
of
the
board
of
review’s
session
shall
be
on
a
5
date
determined
by
the
board
that
is
on
or
after
May
1
but
not
6
later
than
May
7.
7
The
bill
takes
effect
upon
enactment.
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