Bill Text: IA HF524 | 2011-2012 | 84th General Assembly | Enrolled

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Bill Title: A bill for an act relating to the administration of the special appraiser's fund and the assessment expense fund. Effective 7-1-12.

Spectrum: Committee Bill

Status: (Passed) 2012-04-12 - Signed by Governor. H.J. 809. [HF524 Detail]

Download: Iowa-2011-HF524-Enrolled.html

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House File 524
AN ACT
RELATING TO THE ADMINISTRATION OF THE SPECIAL APPRAISER’S FUND
AND THE ASSESSMENT EXPENSE FUND.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 421.30, subsection 6, Code 2011, is
amended to read as follows:
6. Upon the director’s approval of the advancement of funds
from the reassessment expense fund, the director shall certify
to the appropriate conference board and assessor a schedule for
disbursing the loan to the assessing jurisdiction’s appraiser
assessment expense fund authorized by section 441.50 441.16 .
The schedule shall provide for the disbursement of funds over
the period of the reassessment project, except that ten percent
of the funds shall not be disbursed until the project is
completed. The conference board shall at its next opportunity
levy pursuant to section 441.50 441.16 sufficient funds for
purposes of repaying the loan made from the reassessment
expense fund. The amount levied shall be sufficient to repay
the loan in semiannual installments during the course of the
reappraisal project as specified by a repayment schedule
established by the director. The repayment schedule shall
provide for repayment of the loan not later than one year
following the completion of the reassessment. Semiannual
repayments of the proceeds of the loan shall be made on or
before December 1 and May 1 of each year.
Sec. 2. Section 441.16, Code Supplement 2011, is amended to
read as follows:
441.16 Budget.
1. All expenditures under this chapter shall be paid as
hereinafter provided in this section .

House File 524, p. 2
2. a. Not later than January 1 of each year the assessor,
the examining board, and the board of review shall each prepare
a proposed budget of all expenses for the ensuing fiscal year.
The assessor shall include in the proposed budget the probable
expenses for defending assessment appeals. Said budgets
shall be combined by the assessor and copies thereof of the
budgets forthwith filed by the assessor in triplicate with the
chairperson of the conference board.
3. b. The combined budgets shall contain an itemized list
of the proposed salaries of the assessor and each deputy, the
amount required for field personnel and other personnel, their
number and their compensation; the estimated amount needed for
expenses, printing, mileage , and other expenses necessary to
operate the assessor’s office, the estimated expenses of the
examining board , and the salaries and expenses of the local
board of review.
4. 3. a. Each fiscal year the chairperson of the
conference board shall, by written notice, call a meeting of
the conference board to consider the proposed budget and to
comply with section 24.9 .
5. b. At such meeting the conference board shall authorize:
a. (1) The number of deputies, field personnel, and other
personnel of the assessor’s office.
b. (2) The salaries and compensation of members of the
board of review, the assessor, chief deputy, other deputies,
field personnel, and other personnel, and determine the time
and manner of payment.
c. (3) The miscellaneous expenses of the assessor’s office,
the board of review , and the examining board, including office
equipment, records, supplies, and other required items.
d. (4) The estimated expense of assessment appeals. All
such expense items shall be included in the budget adopted for
the ensuing year.
6. 4. All tax levies and expenditures provided for herein
shall be subject to the provisions of chapter 24 and the
conference board is hereby declared to be the certifying board.
7. 5. a. Any tax for the maintenance of the office
of assessor and other assessment procedure shall be levied
only upon the property in the area assessed by said the
assessor , and such tax levy shall not exceed forty and one-half
sixty-seven and one-half cents per thousand dollars of assessed
value in the assessing areas where the valuation upon which the
tax is levied does not exceed ninety-two million, six hundred

House File 524, p. 3
thousand dollars; thirty-three and three-fourths cents per
thousand dollars of assessed value in assessing areas where
the valuation upon which the tax is levied exceeds ninety-two
million, six hundred thousand dollars and does not exceed one
hundred eleven million, one hundred twenty thousand dollars;
twenty-seven cents per thousand dollars of assessed value in
assessing areas where the valuation upon which the tax is
levied exceeds one hundred eleven million, one hundred twenty
thousand dollars area . The county treasurer shall credit the
sums received from such levy to a separate fund to be known
as the “assessment expense fund” assessment expense fund and
from which fund all expenses incurred under this chapter shall
be paid. In the case of a county where there is more than
one assessor the treasurer shall maintain separate assessment
expense funds for each assessor.
8. b. The county auditor shall keep a complete record of
said funds and shall issue warrants thereon only on requisition
of the assessor.
9. 6. The assessor shall not issue requisitions so as to
increase the total expenditures budgeted for the operation of
the assessor’s office. However, for purposes of promoting
operational efficiency, the assessor shall have authority to
transfer funds budgeted for specific items for the operation of
the assessor’s office from one unexpended balance to another;
such transfer shall not be made so as to increase the total
amount budgeted for the operation of the office of assessor,
and no funds shall be used to increase the salary of the
assessor or the salaries of permanent deputy assessors. The
assessor shall issue requisitions for the examining board
and for the board of review on order of the chairperson of
each board and for costs and expenses incident to assessment
appeals, only on order of the city legal department, in the
case of cities and of the county attorney in the case of
counties.
10. 7. Unexpended funds remaining in the assessment expense
fund at the end of a year shall be carried forward into the next
year.
Sec. 3. Section 441.50, Code 2011, is amended to read as
follows:
441.50 Appraisers employed.
The conference board shall have power to employ appraisers
or other technical or expert help to assist in the valuation
of property, the cost thereof to be paid in the same manner as

House File 524, p. 4
other expenses of the assessor’s office. The conference board
may certify for levy annually an amount not to exceed forty
and one-half cents per thousand dollars of assessed value of
taxable property for the purpose of establishing a special
appraiser’s fund, to be used only for such purposes. From
time to time the conference board may direct the transfer of
any unexpended balance in the special appraiser’s fund to the
assessment expense fund.
Sec. 4. TRANSFER OF FUNDS. On or within ten days following
the effective date of this Act, the conference board of each
county and city established pursuant to section 441.2 shall
transfer all moneys remaining in the county’s or city’s special
appraiser’s fund, as applicable, to that county’s or city’s
assessment expense fund.
______________________________
KRAIG PAULSEN
Speaker of the House
______________________________
JOHN P. KIBBIE
President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 524, Eighty-fourth General Assembly.
______________________________
W. CHARLES SMITHSON
Chief Clerk of the House
Approved _______________, 2012
______________________________
TERRY E. BRANSTAD
Governor