Bill Text: IA HF478 | 2017-2018 | 87th General Assembly | Enrolled
Bill Title: A bill for an act relating to property tax assessments by modifying requirements for the determination of value, modifying provisions related to the property assessment appeal board by striking the future repeal of provisions relating to the board, modifying procedures and requirements for appeals to the board, modifying requirements for assessors and deputy assessors, and including effective date, applicability, and retroactive applicability provisions. (Formerly HSB 44.) Various effective dates, see bill.
Spectrum: Committee Bill
Status: (Passed) 2017-05-11 - Signed by Governor. H.J. 1148. [HF478 Detail]
Download: Iowa-2017-HF478-Enrolled.html
House File 478 - Enrolled
HOUSE FILE
BY COMMITTEE ON WAYS AND
MEANS
(SUCCESSOR TO HSB 44)
\5
A BILL FOR
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House File 478
AN ACT
RELATING TO PROPERTY TAX ASSESSMENTS BY MODIFYING
REQUIREMENTS FOR THE DETERMINATION OF VALUE, MODIFYING
PROVISIONS RELATED TO THE PROPERTY ASSESSMENT APPEAL BOARD
BY STRIKING THE FUTURE REPEAL OF PROVISIONS RELATING TO THE
BOARD, MODIFYING PROCEDURES AND REQUIREMENTS FOR APPEALS TO
THE BOARD, MODIFYING REQUIREMENTS FOR ASSESSORS AND DEPUTY
ASSESSORS, AND INCLUDING EFFECTIVE DATE, APPLICABILITY, AND
RETROACTIVE APPLICABILITY PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 331.559, subsection 20, Code 2017, is
amended to read as follows:
20. Apportion and collect the costs assessed by the district
court against the board of review or any taxing body district
resulting from an appeal of property assessments as provided
in section 441.40.
Sec. 2. Section 428.4, subsection 1, Code 2017, is amended
to read as follows:
1. Property shall be assessed for taxation each year.
Real estate shall be listed and assessed in 1981 and every
two years thereafter. The assessment of real estate shall
be the value of the real estate as of January 1 of the year
of the assessment. The year 1981 and each odd=numbered year
thereafter shall be a reassessment year. In any year, after
the year in which an assessment has been made of all the real
estate in an assessing jurisdiction, the assessor shall value
and assess or revalue and reassess, as the case may require,
any real estate that the assessor finds was incorrectly valued
or assessed, or was not listed, valued, and assessed, in the
assessment year immediately preceding, also any real estate
the assessor finds has changed in value subsequent to January
1 of the preceding real estate assessment year. However, a
percentage increase on a class of property shall not be made
in a year not subject to an equalization order unless ordered
by the department of revenue. The assessor shall determine
the actual value and compute the taxable value thereof as of
January 1 of the year of the revaluation and reassessment. The
assessment shall be completed as specified in section 441.28,
but no reduction or increase in actual value shall be made for
prior years. If an assessor makes a change in the valuation
of the real estate as provided for, sections 441.23, 441.37,
441.37A, 441.37B, and 441.38, and 441.39 apply.
Sec. 3. Section 441.5, subsection 3, Code 2017, is amended
to read as follows:
3. Only individuals who possess a high school diploma
or its equivalent and who have completed the preliminary
education requirements established under subsection 3A are
eligible to take the examination. A person desiring to take
the examination shall complete an application prior to the
administration of the examination. Evidence of successful
completion of the preliminary education requirements under
subsection 3A shall be included with the application.
Sec. 4. Section 441.5, Code 2017, is amended by adding the
following new subsection:
NEW SUBSECTION. 3A. The director of revenue shall
prescribe by rule preliminary education requirements, including
a preliminary course of study, that each individual must
successfully complete in order to be eligible to take the
examination. The course of study prescribed by the director of
revenue may include those subjects covered by the examination
and listed under subsection 2 and any other subjects or
courses the director of revenue deems relevant, including those
courses offered and standards established by the international
association of assessing officers.
Sec. 5. Section 441.9, Code 2017, is amended to read as
follows:
441.9 Removal of assessor.
The assessor may be removed by a majority vote of the
conference board, after charges of misconduct, nonfeasance,
malfeasance, or misfeasance in office shall have been
substantiated at a public hearing, if same is demanded by the
assessor by written notice served upon the chairperson of the
conference board. For purposes of this section, "misconduct"
includes but is not limited to knowingly engaging in assessment
methods, practices, or conduct that contravene any applicable
law, administrative rule, or order of any court or other
government authority.
Sec. 6. Section 441.10, Code 2017, is amended by adding the
following new subsection:
NEW SUBSECTION. 1A. The director of revenue shall prescribe
by rule deputy assessor preliminary education requirements,
including a preliminary course of study, that each individual
must successfully complete in order to be eligible to take the
deputy assessor examination. The course of study prescribed by
the director of revenue may include those subjects covered by
the examination and any other subjects or courses the director
of revenue deems relevant, including those courses offered
and standards established by the international association
of assessing officers. Evidence of successful completion of
the deputy assessor preliminary education requirements shall
be included with the application to take the deputy assessor
examination.
Sec. 7. Section 441.19, subsection 1, paragraph a, Code
2017, is amended to read as follows:
a. Supplemental and optional to the procedure for the
assessment of property by the assessor as provided in this
chapter, the assessor may require from all persons required
to list their property for taxation as provided by sections
428.1 and 428.2, a supplemental return to be prescribed by
the director of revenue upon which the person shall list
the person's property. The supplemental return shall be in
substantially the same form as now prescribed by law for
the assessment rolls used in the listing of property by the
assessors. However, for assessment years beginning on or after
January 1, 2018, and unless otherwise required for property
valued by the department of revenue pursuant to chapters 428,
433, 437, and 438, a supplemental return shall not request,
and a person shall not be otherwise required to provide to the
assessor for property assessment purposes, sales or receipts
data, expense data, balance sheets, bank account information,
or other data related to the financial condition of a business
operating in whole or in part on the property if the property
is both classified as commercial or industrial property and
owned and used by the owner of the business. Every person
required to list property for taxation shall make a complete
listing of the property upon supplemental forms and return the
listing to the assessor as promptly as possible. The return
shall be verified over the signature of the person making the
return and section 441.25 applies to any person making such
a return. The assessor shall make supplemental return forms
available as soon as practicable after the first day of January
of each year. The assessor shall make supplemental return
forms available to the taxpayer by mail, or at a designated
place within the taxing district.
Sec. 8. Section 441.21, subsection 2, Code 2017, is amended
to read as follows:
2. In the event market value of the property being assessed
cannot be readily established in the foregoing manner, then
the assessor may determine the value of the property using the
other uniform and recognized appraisal methods including its
productive and earning capacity, if any, industrial conditions,
its cost, physical and functional depreciation and obsolescence
and replacement cost, and all other factors which would assist
in determining the fair and reasonable market value of the
property but the actual value shall not be determined by use
of only one such factor. The following shall not be taken into
consideration: Special value or use value of the property to
its present owner, and the goodwill or value of a business
which uses the property as distinguished from the value of
the property as property. In addition, for assessment years
beginning on or after January 1, 2018, and unless otherwise
required for property valued by the department of revenue
pursuant to chapters 428, 433, 437, and 438, the assessor
shall not take into consideration and shall not request from
any person sales or receipts data, expense data, balance
sheets, bank account information, or other data related to
the financial condition of a business operating in whole or
in part on the property if the property is both classified as
commercial or industrial property and owned and used by the
owner of the business. However, in assessing property that
is rented or leased to low=income individuals and families
as authorized by section 42 of the Internal Revenue Code,
as amended, and which section limits the amount that the
individual or family pays for the rental or lease of units
in the property, the assessor shall, unless the owner elects
to withdraw the property from the assessment procedures for
section 42 property, use the productive and earning capacity
from the actual rents received as a method of appraisal and
shall take into account the extent to which that use and
limitation reduces the market value of the property. The
assessor shall not consider any tax credit equity or other
subsidized financing as income provided to the property in
determining the assessed value. The property owner shall
notify the assessor when property is withdrawn from section 42
eligibility under the Internal Revenue Code or if the owner
elects to withdraw the property from the assessment procedures
for section 42 property under this subsection. The property
shall not be subject to section 42 assessment procedures
for the assessment year for which section 42 eligibility is
withdrawn or an election is made. This notification must
be provided to the assessor no later than March 1 of the
assessment year or the owner will be subject to a penalty of
five hundred dollars for that assessment year. The penalty
shall be collected at the same time and in the same manner
as regular property taxes. An election to withdraw from the
assessment procedures for section 42 property is irrevocable.
Property that is withdrawn from the assessment procedures
for section 42 property shall be classified and assessed as
multiresidential property unless the property otherwise fails
to meet the requirements of section 441.21, subsection 13.
Upon adoption of uniform rules by the department of revenue
or succeeding authority covering assessments and valuations
of such properties, the valuation on such properties shall be
determined in accordance with such rules and in accordance with
forms and guidelines contained in the real property appraisal
manual prepared by the department as updated from time to time
for assessment purposes to assure uniformity, but such rules,
forms, and guidelines shall not be inconsistent with or change
the foregoing means of determining the actual, market, taxable
and assessed values.
Sec. 9. Section 441.21, subsection 3, paragraph b, Code
2017, is amended to read as follows:
b. (1) The For assessment years beginning before January
1, 2018, the burden of proof shall be upon any complainant
attacking such valuation as excessive, inadequate, inequitable,
or capricious; however. However, in protest or appeal
proceedings when the complainant offers competent evidence by
at least two disinterested witnesses that the market value of
the property is less than the market value determined by the
assessor, the burden of proof thereafter shall be upon the
officials or persons seeking to uphold such valuation to be
assessed.
(2) For assessment years beginning on or after January
1, 2018, the burden of proof shall be upon any complainant
attacking such valuation as excessive, inadequate, inequitable,
or capricious. However, in protest or appeal proceedings when
the complainant offers competent evidence that the market value
of the property is different than the market value determined
by the assessor, the burden of proof thereafter shall be upon
the officials or persons seeking to uphold such valuation to
be assessed.
(3) If the classification of a property has been previously
adjudicated by the property assessment appeal board or a
court as part of an appeal under this chapter, there is a
presumption that the classification of the property has not
changed for each of the four subsequent assessment years,
unless a subsequent such adjudication of the classification of
the property has occurred, and the burden of demonstrating a
change in use shall be upon the person asserting a change to
the property's classification.
Sec. 10. Section 441.30, subsections 1 and 2, Code 2017, are
amended to read as follows:
1. Any property owner or aggrieved taxpayer who is
dissatisfied with the owner's or taxpayer's assessment may
contact the assessor by telephone or in writing by paper
or electronic medium on or after April 2, to and including
April 25, of the year of the assessment to inquire about the
specifics and accuracy of the assessment. Such an inquiry may
also include a request for an informal review of the assessment
by the assessor under one or more of the grounds for protest
authorized under section 441.37 for the same assessment year.
2. In response to an inquiry under subsection 1, if the
assessor, following an informal review, determines that the
assessment was incorrect under one or more of the grounds for
protest authorized under section 441.37 for the same assessment
year, the assessor may, on or before April 25, recommend that
the property owner or aggrieved taxpayer file a protest with
the local board of review and may file a recommendation with
the local board of review related to the informal review, or
may enter into a signed written agreement with the property
owner or aggrieved taxpayer authorizing the assessor to correct
or modify the assessment according to the agreement of the
parties.
Sec. 11. Section 441.37, subsection 1, paragraph a,
unnumbered paragraph 1, Code 2017, is amended to read as
follows:
Any property owner or aggrieved taxpayer who is dissatisfied
with the owner's or taxpayer's assessment may file a protest
against such assessment with the board of review on or
after April 2, to and including April 30, of the year of the
assessment. In any county which has been declared to be a
disaster area by proper federal authorities after March 1 and
prior to May 20 of said year of assessment, the board of review
shall be authorized to remain in session until June 15 and the
time for filing a protest shall be extended to and include the
period from May 25 to June 5 of such year. The protest shall
be in writing on forms prescribed by the director of revenue
and, except as provided in subsection 3, signed by the one
protesting or by the protester's duly authorized agent. The
taxpayer may have an oral hearing on the protest if the request
for the oral hearing is made in writing at the time of filing
the protest. The protest must be confined to one or more of the
following grounds:
Sec. 12. Section 441.37, subsection 1, paragraph a,
subparagraph (1), Code 2017, is amended to read as follows:
(1) For odd=numbered assessment years and for even=numbered
assessment years for property that was reassessed in such
even=numbered assessment year:
(a) (1) That said assessment is not equitable as compared
with assessments of other like property in the taxing district.
When this ground is relied upon as the basis of a protest the
legal description and assessments of a representative number of
comparable properties, as described by the aggrieved taxpayer
shall be listed on the protest, otherwise said protest shall
not be considered on this ground.
(b) (2) That the property is assessed for more than the
value authorized by law. When this ground is relied upon, the
protesting party shall state the specific amount which the
protesting party believes the property to be overassessed, and
the amount which the party considers to be its actual value and
fair assessment.
(c) (3) That the property is not assessable, is exempt
from taxes, or is misclassified and stating the reasons for the
protest.
(d) (4) That there is an error in the assessment and state
the specific alleged error. When this ground is relied upon,
the error may include but is not limited to listing errors,
clerical or mathematical errors, or other errors that result
in an error in the assessment.
(e) (5) That there is fraud or misconduct in the assessment
which shall be specifically stated. For purposes of this
section, "misconduct" means the same as defined in section
441.9. If the local board of review, property assessment
appeal board, or district court decides in favor of the
property owner or aggrieved taxpayer and finds that there was
fraud or misconduct in the assessment, the property owner's or
aggrieved taxpayer's reasonable costs incurred in bringing the
protest or appeal shall be paid from the assessment expense
fund under section 441.16. For purposes of this section, costs
include but are not limited to legal fees, appraisal fees, and
witness fees.
Sec. 13. Section 441.37, subsection 1, paragraph a,
subparagraph (2), Code 2017, is amended by striking the
subparagraph.
Sec. 14. Section 441.37A, subsection 1, Code 2017, is
amended to read as follows:
1. a. For the assessment year beginning January 1, 2007,
and all subsequent assessment years beginning before January 1,
2021, appeals Appeals may be taken from the action of the board
of review with reference to protests of assessment, valuation,
or application of an equalization order to the property
assessment appeal board created in section 421.1A. However, a
property owner or aggrieved taxpayer or an appellant described
in section 441.42 may bypass the property assessment appeal
board and appeal the decision of the local board of review to
the district court pursuant to section 441.38.
b. For an appeal to the property assessment appeal board to
be valid, written notice must be filed by the party appealing
the decision with the secretary of the property assessment
appeal board a party must file an appeal with the board within
twenty days after the date of adjournment of the local board
of review or May 31, whichever is later. The written notice
of appeal shall include a petition setting forth the basis
of the appeal and the relief sought. No new New grounds in
addition to those set out in the protest to the local board of
review, as provided in section 441.37 can, may be pleaded, but
and additional evidence to sustain those grounds set out in the
protest to the local board of review may be introduced. The
assessor shall have the same right to appeal to the assessment
appeal board as an individual taxpayer, public body, or other
public officer as provided in section 441.42. An appeal to the
board is a contested case under chapter 17A.
c. Filing of the written notice of appeal and petition
with the secretary of the property assessment appeal board
shall preserve all rights of appeal of the appellant, except as
otherwise provided in subsection 2. A copy of the appellant's
written notice of appeal and petition shall be mailed by the
secretary of the property assessment appeal board to the local
board of review whose decision is being appealed.
d. In all cases where a change in assessed valuation of one
hundred thousand dollars or more is petitioned for, the local
board of review shall mail a copy of the written notice of
appeal and petition to all affected taxing districts as shown
on the last available tax list. A copy of the appellant's
appeal shall be sent by the property assessment appeal board to
the local board of review whose decision is being appealed.
e. The property assessment appeal board may, by rule,
provide for the filing of a notice of appeal and petition with
the secretary of the board an appeal by electronic means. All
requirements of this section for an appeal to the board shall
apply to an appeal filed electronically.
Sec. 15. Section 441.37A, subsection 2, paragraph b, Code
2017, is amended to read as follows:
b. Each appeal may be considered by one or more members of
the board, and the chairperson of the board may assign members
to consider appeals. If a hearing is requested, it shall be
open to the public and shall be conducted in accordance with
the rules of practice and procedure adopted by the board. The
board may provide by rule for participation in such hearings
by telephone or other means of electronic communication.
However, any deliberation of the board or of board members
considering the appeal in reaching a decision on any appeal
shall be confidential. Any deliberation of the board or of
board members to rule on procedural motions in a pending appeal
or to deliberate on the decision to be reached in an appeal
is exempt from the provisions of chapter 21. The property
assessment appeal board or any member of the board considering
the appeal may require the production of any books, records,
papers, or documents as evidence in any matter pending before
the board that may be material, relevant, or necessary for the
making of a just decision. Any books, records, papers, or
documents produced as evidence shall become part of the record
of the appeal. Any testimony given relating to the appeal
shall be transcribed electronically recorded and made a part of
the record of the appeal.
Sec. 16. Section 441.37A, subsection 3, Code 2017, is
amended to read as follows:
3. a. The burden of proof for all appeals before the
board shall be as stated in section 441.21, subsection 3. The
board members considering the appeal shall determine anew all
questions arising before the local board of review which that
relate to the liability of the property to assessment or the
amount thereof of the assessment. All of the evidence shall
be considered and there shall be no presumption as to the
correctness of the valuation of assessment appealed from. The
property assessment appeal board shall issue a decision in each
appeal filed with the board. If the appeal is considered by
less than the full membership of the board, the determination
made by such members shall be forwarded to the full board
for approval, rejection, or modification. If the initial
determination is rejected by the board, it shall be returned
for reconsideration to the board members making the initial
determination. Any deliberation of the board regarding an
initial determination shall be confidential.
b. The decision of the board shall be considered the final
agency action for purposes of further appeal, and is subject
to judicial review as provided in section 441.37B, except as
otherwise provided in section 441.49. The decision shall be
final unless appealed to district court as provided in section
441.38. A decision of the board modifying an assessment shall
be sent to the county auditor and the assessor, who shall
correct the assessment books accordingly. An appeal of the
board's decision under section 441.37B shall not itself stay
execution or enforcement of the board's decision.
c. The levy of taxes on any assessment appealed to the board
shall not be delayed by any proceeding before the board, and
if the assessment appealed from is reduced by the decision of
the board, any taxes levied upon that portion of the assessment
reduced shall be abated or, if already paid, shall, by order
of the board, be refunded or credited against future property
taxes levied against the property at the option of the property
owner or aggrieved taxpayer.
d. If the subject of an appeal is the application of an
equalization order, the property assessment appeal board shall
not order a reduction in assessment greater than the amount
that the assessment was increased due to application of the
equalization order.
e. Each party to the appeal shall be responsible for the
costs of the appeal incurred by that party.
Sec. 17. NEW SECTION. 441.37B Appeal to district court from
property assessment appeal board.
1. A party who is aggrieved or adversely affected by a
final action of the property assessment appeal board may seek
judicial review of the action as provided in chapter 17A.
Notwithstanding section 17A.19, subsection 2, a petition for
judicial review of the action of the property assessment appeal
board shall be filed in the district court of the county where
the property that is subject to the appeal is located.
2. Notwithstanding any provision of chapter 17A to the
contrary, for appeals taken from the property assessment appeal
board to district court, new grounds in addition to those set
out in the appeal to the property assessment appeal board shall
not be pleaded.
3. Notwithstanding any provision of chapter 17A to the
contrary, additional evidence to sustain those grounds set out
in the appeal to the property assessment appeal board may not
be introduced in an appeal to the district court.
4. A decision of the district court modifying an assessment
shall be sent to the county auditor and the assessor, who shall
correct the assessment books accordingly.
Sec. 18. Section 441.38, Code 2017, is amended to read as
follows:
441.38 Appeal to district court from local board of review.
1. Appeals may be taken from the action of the local board
of review with reference to protests of assessment, to the
district court of the county in which the board holds its
sessions within twenty days after its the board's adjournment
or May 31, whichever date is later. Appeals may be taken from
the action of the property assessment appeal board to the
district court of the county where the property which is the
subject of the appeal is located within twenty days after the
letter of disposition of the appeal by the property assessment
appeal board is postmarked to the appellant. No new grounds
in addition to those set out in the protest to the local board
of review as provided in section 441.37, or in addition to
those set out in the appeal to the property assessment appeal
board, if applicable, can be pleaded. For appeals taken from
the local board of review directly to district court, new
grounds in addition to those set out in the protest to the
local board of review, as provided in section 441.37, may be
pleaded. Additional For appeals taken from the local board of
review directly to district court, additional evidence to
sustain those grounds set out in the protest to the local board
of review may be introduced in an appeal from the local board
of review to the district court. However, no new evidence to
sustain those grounds may be introduced in an appeal from the
property assessment appeal board to the district court. The
assessor shall have the same right to appeal and in the same
manner as an individual taxpayer, public body, or other public
officer as provided in section 441.42. Appeals shall be taken
by filing a written notice of appeal with the clerk of district
court. Filing of the written notice of appeal shall preserve
all rights of appeal of the appellant.
2. If the appeal to district court is taken from the action
of the local board of review, notice Notice of appeal shall
be served as an original notice on the chairperson, presiding
officer, or clerk of the board of review after the filing of
notice under subsection 1 with the clerk of district court. If
the appeal to district court is taken from the action of the
property assessment appeal board, notice of appeal shall be
served as an original notice on the secretary of the property
assessment appeal board after the filing of notice under
subsection 1 with the clerk of district court.
3. The court shall hear the appeal in equity and determine
anew all questions arising before the board of review that
relate to the liability of the property to assessment or
the amount of the assessment. The court shall consider all
of the evidence and there shall be no presumption as to the
correctness of the valuation or assessment appealed from. The
court's decision shall be certified by the clerk of the court
to the county auditor and the assessor, who shall correct the
assessment books accordingly.
Sec. 19. Section 441.39, Code 2017, is amended by striking
the section and inserting in lieu thereof the following:
441.39 Notice of assessment protests and appeals to taxing
districts.
1. If a property owner or aggrieved taxpayer appeals a
decision of the board of review to the property assessment
appeal board or to district court and requests an adjustment in
valuation of one hundred thousand dollars or more, the assessor
shall notify all affected taxing districts as shown on the last
available tax list.
2. In addition to any other requirement for providing
of notice, if a property owner or aggrieved taxpayer files
a protest against the assessment of property valued by the
assessor at five million dollars or more or files an appeal
to the property assessment appeal board or the district court
with regard to such property, the assessor shall provide notice
to the school district in which such property is located
within ten days of the filing of the protest or the appeal, as
applicable.
Sec. 20. Section 441.40, Code 2017, is amended to read as
follows:
441.40 Costs, fees, and expenses apportioned.
The clerk of the court shall likewise certify to the county
treasurer the costs assessed by the court on any appeal from a
board of review to the district court, in all cases where said
the costs are taxed against the board of review or any taxing
body district. Thereupon the county treasurer shall compute
and apportion the said costs between the various taxing bodies
districts participating in the proceeds of the collection of
the taxes involved in any such appeal, and said the treasurer
shall so compute and apportion the various amounts which said
the taxing bodies districts are required to pay in proportion
to the amount of taxes each of said the taxing bodies districts
is entitled to receive from the whole amount of taxes involved
in each of such appeals. The said county treasurer shall
deduct from the proceeds of all general taxes collected the
amount of costs so computed and apportioned by the treasurer
from the moneys due to each taxing body district from general
taxes collected. The amount so deducted shall be certified to
each taxing body district in lieu of moneys collected. Said
The county treasurer shall pay to the clerk of the district
court the amount of said the costs so computed, apportioned,
and collected by the treasurer in all cases now on file or
hereafter filed in which said the costs have not been paid.
Sec. 21. Section 441.41, Code 2017, is amended to read as
follows:
441.41 Legal counsel.
In the case of cities having an assessor, the city legal
department shall represent the assessor and board of review
in all litigation dealing with assessments. In the case of
counties, the county attorney shall represent the assessor and
board of review in all litigation dealing with assessments.
Any taxing body district interested in the taxes received from
such assessments may be represented by an attorney and shall
be required to appear by attorney upon written request of the
assessor to the presiding officer of any such taxing body
district. The conference board may employ special counsel to
assist the city legal department or county attorney as the case
may be.
Sec. 22. Section 441.44, Code 2017, is amended to read as
follows:
441.44 Notice of voluntary settlement.
1. The property assessment appeal board may adopt rules
establishing requirements for notices of voluntary settlements
in appeals before the board to be served upon affected taxing
districts.
2. No A voluntary court settlement of an assessment appeal
shall not be valid unless written notice thereof of the
settlement shall first be served upon each of the affected
taxing bodies interested in the taxes derived from such
assessment districts.
Sec. 23. Section 443.11, Code 2017, is amended to read as
follows:
443.11 Procedure on appeal.
The appeal provided for in section 443.8 shall be taken
within ten days from the time of the final action of the
assessor or auditor, by a written notice to that effect to the
assessor or auditor, and served as an original notice. The
court on appeal shall hear and determine the rights of the
parties in the same manner as appeals from the board of review,
as prescribed in sections 441.39 441.38 and 441.43.
Sec. 24. Section 602.8102, subsection 61, Code 2017, is
amended to read as follows:
61. Certify the final decision of the district court
in an appeal of the tax assessments as provided in section
441.39 441.37B or 441.38. Costs of the appeal to be assessed
against the board of review or a taxing body district shall be
certified to the treasurer as provided in section 441.40.
Sec. 25. REPEAL. 2005 Iowa Acts, chapter 150, section 134,
as amended by 2013 Iowa Acts, chapter 123, section 62, and 2015
Iowa Acts, chapter 109, section 1, is repealed.
Sec. 26. REPEAL. Sections 441.38A and 441.38B, Code 2017,
are repealed.
Sec. 27. ASSESSOR CONTINUING EDUCATION STUDY ==== REPORT.
1. The department of revenue shall study the current system
of continuing education for assessors and deputy assessors
under chapter 441 and make recommendations for changes.
2. The department of revenue shall prepare and file a report
detailing recommendations for changes to the current system of
assessor and deputy assessor continuing education requirements.
The report shall be filed by the department of revenue with
the chairpersons and ranking members of the ways and means
committees of the senate and the house of representatives and
with the legislative services agency by December 15, 2017.
Sec. 28. EFFECTIVE UPON ENACTMENT. The following
provisions of this Act, being deemed of immediate importance,
take effect upon enactment:
1. The section of this Act amending section 441.9.
2. The section of this Act amending section 441.21,
subsection 3, paragraph "b".
Sec. 29. APPLICABILITY. Except as otherwise provided in
this Act, this Act applies to assessment years beginning on or
after January 1, 2018.
Sec. 30. APPLICABILITY. The following provisions of this
Act apply beginning January 1, 2018, for the appointment of
assessors and deputy assessors that are not reappointments
occurring on or after that date:
1. The section of this Act amending section 441.5,
subsection 3.
2. The section of this Act enacting section 441.5,
subsection 3A.
3. The section of this Act enacting section 441.10,
subsection 1A.
Sec. 31. RETROACTIVE APPLICABILITY. The following
provision of this Act applies retroactively to January 1, 2017,
for assessment years beginning on or after that date:
1. The portion of the section of this Act enacting section
441.21, subsection 3, paragraph "b", subparagraph (3).
LINDA UPMEYER
JACK WHITVER
CARMINE BOAL
TERRY E. BRANSTA
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