Bill Text: IA HF626 | 2015-2016 | 86th General Assembly | Enrolled
Bill Title: A bill for an act relating to the processes for appealing tax matters in this state by extending the future repeal of the property assessment appeal board, providing for the future repeal of the state board of tax review, providing for appeals to the director of revenue for certain tax matters and modifying the powers and duties of the director of revenue, and including effective date provisions. Various effective dates, see bill.
Spectrum: Committee Bill
Status: (Passed) 2015-05-22 - Signed by Governor. H.J. 1101. [HF626 Detail]
Download: Iowa-2015-HF626-Enrolled.html
House File 626 - Enrolled
HOUSE FILE
BY COMMITTEE ON WAYS AND
MEANS
(SUCCESSOR TO HF 443)
(SUCCESSOR TO HSB 73)
\5
A BILL FOR
\1
House File 626
AN ACT
RELATING TO THE PROCESSES FOR APPEALING TAX MATTERS IN THIS
STATE BY EXTENDING THE FUTURE REPEAL OF THE PROPERTY
ASSESSMENT APPEAL BOARD, PROVIDING FOR THE FUTURE REPEAL OF
THE STATE BOARD OF TAX REVIEW, PROVIDING FOR APPEALS TO THE
DIRECTOR OF REVENUE FOR CERTAIN TAX MATTERS AND MODIFYING
THE POWERS AND DUTIES OF THE DIRECTOR OF REVENUE, AND
INCLUDING EFFECTIVE DATE PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I
EXTENSION OF FUTURE REPEAL OF PROPERTY ASSESSMENT APPEAL BOARD
Section 1. 2005 Iowa Acts, chapter 150, section 134, as
amended by 2013 Iowa Acts, chapter 123, section 62, is amended
to read as follows:
SEC. 134. FUTURE REPEAL.
1. The sections of this division of this Act amending
sections 7E.6, 13.7, 428.4, 441.19, 441.35, 441.38, 441.39,
441.43, 441.49, and 445.60, and enacting sections 421.1A and
441.37A, are repealed effective July 1, 2018 2021.
2. The portion of the section of this division of this
Act amending section 441.28 relating only to the property
assessment appeal board is repealed effective July 1, 2018
2021.
3. The repeals provided for in subsections 1 and 2 shall
include all subsequent amendments to such sections relating to
the property assessment appeal board.
DIVISION II
FUTURE REPEAL OF
STATE BOARD OF TAX REVIEW ==== TRANSITION
Sec. 2. Section 421.1, Code 2015, is amended by adding the
following new subsection:
NEW SUBSECTION. 6. Future repeal.
a. Notwithstanding subsection 5 or any other provision of
law to the contrary, a party shall not appeal to the state
board, nor shall the state board accept for review, any
decision, order, directive, or assessment of the director of
revenue or the department on or after the effective date of
this division of this Act.
b. This section is repealed upon the occurrence of one of
the following, whichever is earlier:
(1) The final disposition by the state board of all cases
pending before the board on the effective date of this division
of this Act. The chairperson of the board shall notify the
Iowa Code editor upon the occurrence of this condition.
(2) July 1, 2016.
Sec. 3. EFFECTIVE UPON ENACTMENT. This division of this
Act, being deemed of immediate importance, takes effect upon
enactment.
DIVISION III
CORRESPONDING CHANGES RELATED TO DIVISION II
Sec. 4. Section 68B.35, subsection 2, paragraph e, Code
2015, is amended to read as follows:
e. Members of the state banking council, the ethics and
campaign disclosure board, the credit union review board, the
economic development authority, the employment appeal board,
the environmental protection commission, the health facilities
council, the Iowa finance authority, the Iowa public employees'
retirement system investment board, the board of the Iowa
lottery authority, the natural resource commission, the board
of parole, the petroleum underground storage tank fund board,
the public employment relations board, the state racing and
gaming commission, the state board of regents, the tax review
board, the transportation commission, the office of consumer
advocate, the utilities board, the Iowa telecommunications
and technology commission, and any full=time members of other
boards and commissions as defined under section 7E.4 who
receive an annual salary for their service on the board or
commission. The Iowa ethics and campaign disclosure board
shall conduct an annual review to determine if members of any
other board, commission, or authority should file a statement
and shall require the filing of a statement pursuant to rules
adopted pursuant to chapter 17A.
Sec. 5. Section 421.17, subsection 19, paragraph b, Code
2015, is amended to read as follows:
b. (1) The provisions of sections 17A.10 to 17A.18A
relating to contested cases shall not apply to any matters
involving the equalization of valuations of classes of property
as authorized by this chapter and chapter 441.
(2) (a) This exemption from the provisions of sections
17A.10 to 17A.18A shall not apply to a hearing before the state
board of tax review.
(b) This subparagraph is repealed July 1, 2016.
(3) This exemption from the provisions of sections 17A.10
to 17A.18A shall not apply to a hearing before the director as
provided in section 441.49, subsection 5.
Sec. 6. Section 421.60, subsection 4, paragraph a,
unnumbered paragraph 1, Code 2015, is amended to read as
follows:
A prevailing taxpayer in an administrative hearing or a
court proceeding related to the determination, collection, or
refund of a tax, penalty, or interest may be awarded reasonable
litigation costs by the department, state board of tax review,
or a court, that are incurred subsequent to the issuance of
the notice of assessment or denial of claim for refund in the
proceeding, based upon the following:
Sec. 7. Section 425.7, subsection 3, Code 2015, is amended
to read as follows:
3. a. If the director department of revenue determines
that a claim for homestead credit has been allowed by the board
of supervisors which is not justifiable under the law and not
substantiated by proper facts, the director department may, at
any time within thirty=six months from July 1 of the year in
which the claim is allowed, set aside the allowance. Notice
of the disallowance shall be given to the county auditor of
the county in which the claim has been improperly granted and
a written notice of the disallowance shall also be addressed
to the claimant at the claimant's last known address. The
claimant or board of supervisors may appeal to the state board
of tax review pursuant to section 421.1, subsection 5
director of revenue within thirty days from the date of the
notice of disallowance. The director shall grant a hearing
and if, upon the hearing, the director determines that the
disallowance was incorrect, the director shall set aside the
disallowance. The director shall notify the claimant and
the board of supervisors of the result of the hearing. The
claimant or the board of supervisors may seek judicial review
of the action of the state board of tax review director of
revenue in accordance with chapter 17A.
b. If a claim is disallowed by the director department
of revenue and not appealed to the state board of tax review
director of revenue or appealed to the state board of tax
review director of revenue and thereafter upheld upon final
resolution, including any judicial review, any amounts of
credits allowed and paid from the homestead credit fund
including the penalty, if any, become a lien upon the property
on which credit was originally granted, if still in the hands
of the claimant, and not in the hands of a bona fide purchaser,
and any amount so erroneously paid including the penalty, if
any, shall be collected by the county treasurer in the same
manner as other taxes and the collections shall be returned to
the department of revenue and credited to the homestead credit
fund. The director of revenue may institute legal proceedings
against a homestead credit claimant for the collection of
payments made on disallowed credits and the penalty, if any.
If a person makes a false claim or affidavit with fraudulent
intent to obtain the homestead credit, the person is guilty
of a fraudulent practice and the claim shall be disallowed in
full. If the credit has been paid, the amount of the credit
plus a penalty equal to twenty=five percent of the amount of
credit plus interest, at the rate in effect under section
421.7, from the time of payment shall be collected by the
county treasurer in the same manner as other property taxes,
penalty, and interest are collected and when collected shall
be paid to the director of revenue. If a homestead credit is
disallowed and the claimant failed to give written notice to
the assessor as required by section 425.2 when the property
ceased to be used as a homestead by the claimant, a civil
penalty equal to five percent of the amount of the disallowed
credit is assessed against the claimant.
Sec. 8. Section 425.17, subsection 3, Code 2015, is amended
to read as follows:
3. "Gross rent" means rental paid at arm's length for the
right of occupancy of a homestead or manufactured or mobile
home, including rent for space occupied by a manufactured or
mobile home not to exceed one acre. If the director department
of revenue determines that the landlord and tenant have
not dealt with each other at arm's length, and the director
department of revenue is satisfied that the gross rent charged
was excessive, the director department shall adjust the gross
rent to a reasonable amount as determined by the director
department.
Sec. 9. Section 425.18, Code 2015, is amended to read as
follows:
425.18 Right to file a claim.
The right to file a claim for reimbursement or credit under
this division may be exercised by the claimant or on behalf
of a claimant by the claimant's legal guardian, spouse, or
attorney, or by the executor or administrator of the claimant's
estate. If a claimant dies after having filed a claim for
reimbursement for rent constituting property taxes paid, the
amount of the reimbursement may be paid to another member of
the household as determined by the director department of
revenue. If the claimant was the only member of the household,
the reimbursement may be paid to the claimant's executor or
administrator, but if neither is appointed and qualified
within one year from the date of the filing of the claim, the
reimbursement shall escheat to the state. If a claimant dies
after having filed a claim for credit for property taxes due,
the amount of credit shall be paid as if the claimant had not
died.
Sec. 10. Section 425.26, subsection 2, Code 2015, is amended
to read as follows:
2. The director department may require any additional proof
necessary to support a claim.
Sec. 11. Section 425.27, Code 2015, is amended to read as
follows:
425.27 Audit ==== recalculation or denial ==== appeals.
If on the audit of a claim for credit or reimbursement
under this division, the director department of revenue
determines the amount of the claim to have been incorrectly
calculated or that the claim is not allowable, the director
department shall recalculate the claim and notify the claimant
of the recalculation or denial and the reasons for it. The
recalculation of the claim shall be final unless appealed to
the director within thirty days from the date of notice of
recalculation or denial. The director shall grant a hearing,
and upon hearing determine the correct claim, if any, and
notify the claimant of the decision by mail. The director
department of revenue shall not adjust a claim after three
years from October 31 of the year in which the claim was filed.
If the claim for reimbursement has been paid, the amount may
be recovered by assessment in the same manner that income
taxes are assessed under sections 422.26 and 422.30. If the
claim for credit has been paid, the director department of
revenue shall give notification to the claimant and the county
treasurer of the recalculation or denial of the claim and the
county treasurer shall proceed to collect the tax owed in
the same manner as other property taxes due and payable are
collected, if the property on which the credit was granted
is still owned by the claimant, and repay the amount to
the director upon collection. If the property on which the
credit was granted is not owned by the claimant, the amount
may be recovered from the claimant by assessment in the same
manner that income taxes are assessed under sections 422.26
and 422.30. The recalculation of the claim decision of the
director shall be final unless appealed as provided in section
425.31. Section 422.70 is applicable with respect to this
division.
Sec. 12. Section 425.29, Code 2015, is amended to read as
follows:
425.29 False claim ==== penalty.
A person who makes a false affidavit for the purpose
of obtaining credit or reimbursement provided for in this
division or who knowingly receives the credit or reimbursement
without being legally entitled to it or makes claim for the
credit or reimbursement in more than one county in the state
without being legally entitled to it is guilty of a fraudulent
practice. The claim for credit or reimbursement shall be
disallowed in full and if the claim has been paid the amount
shall be recovered in the manner provided in section 425.27.
The director department of revenue shall send a notice of
disallowance of the claim.
Sec. 13. Section 425.31, Code 2015, is amended to read as
follows:
425.31 Appeals.
Any person aggrieved by an act or decision of the director
of revenue or the department of revenue under this division
shall have the same rights of appeal and review as provided
in sections 421.1 and section 423.38 and the rules of the
department of revenue.
Sec. 14. Section 426A.6, Code 2015, is amended to read as
follows:
426A.6 Setting aside allowance.
If the director department of revenue determines that a
claim for military service tax exemption has been allowed by a
board of supervisors which is not justifiable under the law and
not substantiated by proper facts, the director department may,
at any time within thirty=six months from July 1 of the year in
which the claim is allowed, set aside the allowance. Notice
of the disallowance shall be given to the county auditor of
the county in which the claim has been improperly granted and
a written notice of the disallowance shall also be addressed
to the claimant at the claimant's last known address. The
claimant or the board of supervisors may appeal to the state
board of tax review pursuant to section 421.1, subsection 5
director of revenue within thirty days from the date of the
notice of disallowance. The director shall grant a hearing
and if, upon the hearing, the director determines that the
disallowance was incorrect, the director shall set aside
the disallowance. The director shall notify the claimant
and the board of supervisors of the result of the hearing.
The claimant or the board of supervisors may seek judicial
review of the action of the state board of tax review director
of revenue in accordance with chapter 17A. If a claim is
disallowed by the director department of revenue and not
appealed to the state board of tax review director of revenue
or appealed to the state board of tax review director of
revenue and thereafter upheld upon final resolution, including
judicial review, the credits allowed and paid from the general
fund of the state become a lien upon the property on which
the credit was originally granted, if still in the hands of
the claimant and not in the hands of a bona fide purchaser,
the amount so erroneously paid shall be collected by the
county treasurer in the same manner as other taxes, and the
collections shall be returned to the department of revenue
and credited to the general fund of the state. The director
of revenue may institute legal proceedings against a military
service tax exemption claimant for the collection of payments
made on disallowed exemptions.
Sec. 15. Section 426C.7, Code 2015, is amended to read as
follows:
426C.7 Audit ==== recalculation or denial.
1. If on the audit of a credit provided under this chapter,
the director department of revenue determines the amount of the
credit to have been incorrectly calculated or that the credit
is not allowable, the director department shall recalculate the
credit and notify the claimant and the county auditor of the
recalculation or denial and the reasons for it. The director
department shall not adjust a credit after three years from
October 31 of the year in which the claim for the credit was
filed. If the credit has been paid, the director department
shall give notification to the claimant, the county treasurer,
and the applicable assessor of the recalculation or denial of
the credit and the county treasurer shall proceed to collect
the tax owed in the same manner as other property taxes due
and payable are collected, if the parcel or property unit for
which the credit was allowed is still owned by the claimant.
If the parcel or property unit for which the credit was allowed
is not owned by the claimant, the amount may be recovered from
the claimant by assessment in the same manner that income taxes
are assessed under sections 422.26 and 422.30. The amount of
such erroneous credit, when collected, shall be deposited in
the fund.
2. The claimant or board of supervisors may appeal any
decision of the director department of revenue to the state
board of tax review pursuant to section 421.1, subsection 5
director of revenue within thirty days from the date of the
notice of the recalculation or denial provided to the claimant
and county auditor. The director shall grant a hearing, and
upon hearing the director shall determine the correct credit,
if any, and notify the claimant, board of supervisors, county
auditor, and county treasurer of the decision by mail. The
claimant, or the board of supervisors, or the director of
revenue may seek judicial review of the action of the state
board of tax review director of revenue in accordance with
chapter 17A.
Sec. 16. Section 426C.8, Code 2015, is amended to read as
follows:
426C.8 False claim ==== penalty.
A person who makes a false claim for the purpose of obtaining
a credit provided for in this chapter or who knowingly receives
the credit without being legally entitled to it is guilty of a
fraudulent practice. The claim for a credit of such a person
shall be disallowed and if the credit has been paid the amount
shall be recovered in the manner provided in section 426C.7.
In such cases, the director department of revenue shall send a
notice of disallowance of the credit.
Sec. 17. Section 428.28, Code 2015, is amended to read as
follows:
428.28 Annual report by utility.
1. Every individual, partnership, corporation, or
association operating for profit, waterworks, other than
waterworks taxed under chapter 437B, or gasworks or pipelines
other than natural gas pipelines permitted pursuant to
chapter 479, annually on or before May 1 of each calendar
year, shall make a report on blanks to be provided by the
department of revenue of all of the property owned by such
individual, partnership, corporation, or association within the
incorporated limits of any city in the state, and give such
other information as the director department of revenue shall
require.
2. Every individual, partnership, corporation, or
association which operates a public utility on a nonprofit
basis other than a utility subject to tax under chapter 437A
or chapter 437B, as defined in section 428.24 shall annually,
on or before May 1 of each calendar year, make a report on
blanks to be provided by the department of revenue of all of
the property owned by the individual, partnership, corporation,
or association within the incorporated limits of any city in
the state, and give other information the director department
of revenue requires.
Sec. 18. Section 428.29, Code 2015, is amended to read as
follows:
428.29 Assessment and certification.
The director department of revenue shall on or before
October 31 each year proceed to determine, upon the basis
of the data required in the report under section 428.28 and
any other information the director department may obtain,
the actual value of all property, subject to the director's
department's jurisdiction, of said individual, partnership,
corporation, or association, and shall make assessments upon
the taxable value of the property, as provided by section
441.21. The director department of revenue shall, on or before
October 31, certify to the county auditor of every county in
the state the valuations fixed for assessment upon all such
property in each and every taxing district in each county by
the department of revenue. This valuation shall then be spread
upon the books in the same manner as other valuations fixed
by the department of revenue upon property assessed under the
department's jurisdiction.
Sec. 19. Section 429.1, Code 2015, is amended to read as
follows:
429.1 Notice of assessment.
The director department of revenue shall, at the time of
making the assessment of property as provided in chapters 428,
433, 434, 437, and 438, inform the person assessed, by mail,
of the valuation put upon the taxpayer's property. The notice
shall contain a notice of the taxpayer's right of appeal to the
state board of tax review director of revenue as provided in
section 429.2.
Sec. 20. Section 429.2, Code 2015, is amended to read as
follows:
429.2 Appeal.
1. Notwithstanding the provisions of chapter 17A, the The
taxpayer shall have thirty days from the date of the notice of
assessment to appeal the assessment to the state board of tax
review director of revenue. Thereafter, the proceedings before
the state board of tax review director of revenue shall conform
to the provisions of subsection 2, section 421.1, subsection
5, and chapter 17A.
2. The following rules shall apply to the appeal proceedings
in addition to those stated in section 421.1, subsection 5, and
chapter 17A:
a. The department's assessment shall be presumed correct
and the burden of proof shall be on the taxpayer with respect
to all issues raised on appeal, including any challenge of the
director's department's valuation.
b. The burden of proof must be carried by a preponderance of
the evidence.
c. The board director of revenue shall consider all evidence
and witnesses offered by the taxpayer and the department,
including, but not limited to, evidence relating to the proper
valuation of the property involved.
d. The board director of revenue shall make an independent
determination of the value of the property based solely upon
its the director's review of the evidence presented.
e. Upon the request of a party, the board director of
revenue shall set the case for hearing within one year of
the date of the request, unless for good cause shown, by
application and ruling thereon after notice and not ex parte,
the hearing date is continued by the board director of revenue.
Sec. 21. Section 429.3, Code 2015, is amended to read as
follows:
429.3 Judicial review.
Judicial review of the action of the state board of tax
review director of revenue may be sought by the taxpayer or the
director of revenue in accordance with the terms of chapter
17A.
Sec. 22. Section 433.1, unnumbered paragraph 1, Code 2015,
is amended to read as follows:
Every telegraph and telephone company operating a line in
this state shall, on or before the first day of May in each
year, furnish to the director department of revenue a statement
verified by its president or secretary showing:
Sec. 23. Section 433.2, Code 2015, is amended to read as
follows:
433.2 Additional statement.
Upon the receipt of the statements required in section 433.1
from the several companies, the director department of revenue
shall examine the statements. If the director department deems
the statements insufficient and that further information is
requisite, the director department shall require the officer
making the statements to make such other or further statement
as the director department may desire.
Sec. 24. Section 433.3, Code 2015, is amended to read as
follows:
433.3 Failure to make statement.
In case of failure or refusal of any company to make out or
deliver to the director department of revenue the statements
required in section 433.1, such company shall forfeit and pay
to the state one hundred dollars for each day such report is
delayed beyond the first day of May, to be sued and recovered
in any proper form of action in the name of the state, and on
the relation of the director of revenue, and such penalty, when
collected, shall be paid into the general fund of the state.
Sec. 25. Section 433.4, subsection 1, Code 2015, is amended
to read as follows:
1. The director department of revenue shall on or before
October 31 each year, find the actual value of the property of
telegraph and telephone companies in this state that is used
by the companies in the transaction of telegraph and telephone
business, taking into consideration the information obtained
from the statements required, and any further information the
director department can obtain, using the same as a means for
determining the actual value of the property of the companies
within this state. The director department shall also take
into consideration the valuation of all property of the
companies, including franchises and the use of the property
in connection with lines outside the state, and making these
deductions as may be necessary on account of extra value of
property outside the state as compared with the value of
property in the state, in order that the actual value of the
property of the company within this state may be ascertained.
The assessment shall include all property of every kind
and character whatsoever, real, personal, or mixed, used by
the companies in the transaction of telegraph and telephone
business. The property so included in the assessment shall not
be taxed in any other manner than as provided in this chapter.
Sec. 26. Section 433.5, Code 2015, is amended to read as
follows:
433.5 Actual value per mile ==== exemption value per mile.
1. The director department of revenue shall ascertain the
actual value per mile of the property of each company within
this state by dividing the total actual value, as ascertained
under section 433.4, subsection 1, by the number of miles of
line of such company within the state, and the result shall be
deemed and held to be the actual value per mile of line of the
property of such company within this state.
2. The director department of revenue shall ascertain the
exemption value per mile of the property of each company within
this state by dividing the amount of the exemption for that
company determined under section 433.4, subsection 2, by the
number of miles of line of such company within the state, and
the result shall be deemed and held to be the exemption value
per mile of line for that company.
Sec. 27. Section 433.7, Code 2015, is amended to read as
follows:
433.7 Hearing.
At the time of determination of value by the director
department of revenue, any company interested shall have the
right to appear, by its officers or agents, before the director
department of revenue and be heard on the question of the
valuation of its property for taxation.
Sec. 28. Section 433.8, Code 2015, is amended to read as
follows:
433.8 Assessment in each county ==== how certified.
The director department of revenue shall, for the purpose
of determining what amount shall be assessed to each company
in each county of the state into which the line of the said
company extends, certify to the several county auditors of the
respective counties into, over, or through which said line
extends the number of miles of line in the county for that
company, the actual value per mile of line for that company,
and the exemption value per mile of line for that company.
Sec. 29. Section 433.9, Code 2015, is amended to read as
follows:
433.9 Entry of certificate.
At the first meeting of the board of supervisors held after
the certification made under section 433.8 is received by
the county auditor, the board shall cause such certification
to be entered in its minute book, and make and enter therein
an order stating the length of the lines, the actual value
of the property, and the exempted value of the property of
each of said companies situated in each city, township, or
lesser taxing district in its county, as fixed by the director
department of revenue. The value certified by the director
department of revenue, following application of the percentage
of actual value under section 441.21, and following the
application of the exemption value certified by the director
department of revenue, shall constitute the taxable value
of said property for taxing purposes, and the taxes on said
property when collected by the county treasurer shall be
disposed of as other taxes on real estate. The county auditor
shall transmit a copy of said order to the council or trustees
of each city or township in which the lines of said company
extend.
Sec. 30. Section 434.2, unnumbered paragraph 1, Code 2015,
is amended to read as follows:
On or before October 31 each year, the director department
of revenue shall assess all the property of each railway
corporation in the state, excepting the lands, lots, and other
real estate belonging thereto not used in the operation of any
railway, and excepting railway bridges across the Mississippi
and Missouri rivers, and excepting grain elevators; and for
the purpose of making such assessment its president, vice
president, general manager, general superintendent, receiver,
or such other officer as the director department of revenue
may designate, shall, on or before the first day of April
in each year, furnish the department of revenue a verified
statement showing in detail for the year ended December 31 next
preceding:
Sec. 31. Section 434.2, subsection 8, Code 2015, is amended
to read as follows:
8. Any and all other movable property owned by said railway
within the state, classified and scheduled in such manner as
may be required by the director department of revenue.
Sec. 32. Section 434.12, Code 2015, is amended to read as
follows:
434.12 Refusal to obey.
If any railway company shall fail or refuse to obey or
conform to the rules, regulations, method, and requirements
so made or prescribed by the director of revenue under the
provisions of sections 434.7 to 434.11 or to make the reports
therein provided, the director department of revenue shall
proceed to assess the property of such railway company so
failing or refusing, according to the best information
obtainable, and shall then add to the taxable valuation of such
railway company twenty=five percent thereof, which valuation
and penalty shall be separately shown, and together shall
constitute the assessment for that year.
Sec. 33. Section 434.14, Code 2015, is amended to read as
follows:
434.14 Amended statement.
The director department of revenue may demand, in writing,
detailed, explanatory, and amended statements of any of the
items mentioned in section 434.2, or any other items deemed by
the director department important, to be furnished the director
department by such railway corporation within thirty days
from such demand, in such form as the director department may
designate, which shall be verified as required for the original
statement. The returns, both original and amended, shall show
such other facts as the director department, in writing, shall
require.
Sec. 34. Section 434.15, unnumbered paragraph 1, Code 2015,
is amended to read as follows:
The said property shall be valued at its actual value, and
the assessments shall be made upon the taxable value of the
entire railway within the state, except as otherwise provided,
and the actual value so ascertained shall be assessed as
provided by section 441.21, and shall include the right=of=way,
roadbed, bridges, culverts, rolling stock, depots, station
grounds, shops, buildings, gravel beds, and all other property,
real and personal, exclusively used in the operation of such
railway. In assessing said railway and its equipments, the
director department of revenue shall take into consideration
the gross earnings per mile for the year ending January 1,
preceding, and any and all other matters necessary to enable
the director department to make a just and equitable assessment
of said railway property. If a part of any railway is without
this state, then, in estimating the value of its rolling stock
and movable property, the director department shall take into
consideration the proportion which the business of that part
of the railway lying within the state bears to the business of
the railway without this state.
Sec. 35. Section 434.16, Code 2015, is amended to read as
follows:
434.16 Assessment of sleeping and dining cars.
The director department of revenue shall, at the time of
the assessment of other railway property for taxation, assess
for taxation the average number of sleeping and dining cars
as provided in section 434.6 so used by such corporation each
month and the assessed value of said cars shall bear the same
proportion to the entire value thereof that the monthly average
number of miles such cars have been run or operated within
the state shall bear to the monthly average number of miles
such cars have been used or operated within and without the
state. Such valuation shall be in the same ratio as that of
the property of individuals, and shall be added to the assessed
valuation of the corporation, fixed under section 434.15.
Sec. 36. Section 434.17, Code 2015, is amended to read as
follows:
434.17 Certification to county auditors.
On or before October 31 each year, the director department of
revenue shall transmit to the county auditor of each county,
through and into which any railway may extend, a statement
showing the length of the main track within the county, and
the assessed value per mile of the same, as fixed by a ratable
distribution per mile of the assessed valuation of the whole
property.
Sec. 37. Section 434.22, Code 2015, is amended to read as
follows:
434.22 Levy and collection of tax.
At the first meeting of the board of supervisors held after
said statement is received by the county auditor, the board
shall cause the same to be entered on its minute book, and make
and enter in the minute book an order stating the length of
the main track and the assessed value of each railway lying in
each city, township, or lesser taxing district in its county,
through or into which the railway extends, as fixed by the
director department of revenue, which shall constitute the
taxable value of the property for taxing purposes; and the
taxes on the property, when collected by the county treasurer,
shall be disposed of as other taxes. The county auditor shall
transmit a copy of the order to the council or trustees of the
city or township.
Sec. 38. Section 437.2, unnumbered paragraph 1, Code 2015,
is amended to read as follows:
Every company owning or operating a transmission line or
lines for the conduct of electric energy and which line or
lines are located within the state, and which said line or
lines are also located wholly or partly outside cities, shall,
on or before the first day of May in each year, furnish to the
director department of revenue a verified statement as to its
entire line or lines within this state, when all of said line
or lines are located outside cities, and as to such portion
of its line or lines within this state as are located outside
cities, when such line or lines are located partly outside and
partly inside cities, showing:
Sec. 39. Section 437.4, Code 2015, is amended to read as
follows:
437.4 Additional statement.
Upon receipt of the statements from the companies, the
director department of revenue shall examine the statements,
and if the director department deems them insufficient, and
that further information is required, the director department
shall require the company making the statements to make
other or further statement as the director department deems
necessary, notifying the company by mail.
Sec. 40. Section 437.5, Code 2015, is amended to read as
follows:
437.5 Failure to furnish.
In case of the total failure or refusal to make any statement
required by sections 437.2 and 437.4 to be made by May 1 in
any year, or of failure or refusal to make other or further
statement within thirty days from the time the notice is
received by the company that the additional statement is
required by the director department of revenue, the company
shall forfeit and pay to the state, one hundred dollars for
each day the total failure or refusal to make any report is
continued beyond the first day of May of the year in which it is
required, or in case of any other or further report required
by the director department for each day it is delayed beyond
thirty days from the receipt of the notice by the company that
the additional report is required. The forfeiture shall be
sued for and recovered in any proper form of action in the name
of the state and on relation of the director of revenue of the
state, and the penalty, when collected, shall be paid into the
general fund of the state.
Sec. 41. Section 437.6, Code 2015, is amended to read as
follows:
437.6 Actual value.
On or before October 31 each year, the director department of
revenue shall proceed to find the actual value of that part of
such transmission line or lines referred to in section 437.2,
owned or operated by any company, that is located within this
state but outside cities, including the whole of such line
or lines when all of such line or lines owned or operated by
said company is located wholly outside of cities, taking into
consideration the information obtained from the statements
required by this chapter, and any further information
obtainable, using the same as a means of determining the
actual cash value of such transmission line or lines or part
thereof, within this state, located outside of cities. The
director department shall then ascertain the value per mile
of such transmission line or lines owned or operated by each
company specified in section 437.2, by dividing the total value
as above ascertained by the number of miles of line of such
company within the state located outside of cities, and the
result shall be deemed and held to be the actual value per mile
of said transmission line or lines of each of said companies
within the state located outside of cities.
Sec. 42. Section 437.7, Code 2015, is amended to read as
follows:
437.7 Taxable value.
The taxable value of such line or lines of which the director
department of revenue by this chapter is required to find the
value, shall be determined by taking the percentage of the
actual value so ascertained, as provided by section 441.21,
and the ratio between the actual value and the assessed or
taxable value of the transmission line or lines of each of said
companies located outside of cities shall be the same as in the
case of the property of private individuals.
Sec. 43. Section 437.8, Code 2015, is amended to read as
follows:
437.8 Hearing.
At the time of determination of value by the director
department of revenue, any company interested shall have the
right to appear by its officers, agents, and attorneys before
the director department, and be heard on the question of the
value of its property for taxation.
Sec. 44. Section 437.9, Code 2015, is amended to read as
follows:
437.9 County assessment ==== certification.
The director department of revenue shall, for the purpose
of determining what amount shall be assessed to any one of
said companies in each county of the state into which the
line or lines of the company extend, multiply the assessed or
taxable value per mile of line of said company, as ascertained
according to the provisions of this chapter, by the number of
miles of line in each of said counties, and the result thereof
shall be by the director department certified to the several
county auditors of the respective counties into, over, or
through which said line or lines extend.
Sec. 45. Section 437.10, Code 2015, is amended to read as
follows:
437.10 Entry of certificate.
At the first meeting of the board of supervisors held after
said statements are received by the county auditor, the board
shall cause such statement to be entered in its minute book
and make and enter in the minute book an order stating the
length of the lines and the assessed value of the property
of each of the companies situated in each township or lesser
taxing district in each county outside cities, as fixed by the
director department of revenue, which shall constitute the
taxable value of the property for taxing purposes. The county
auditor shall transmit a copy of the order to the trustees of
each township and to the proper taxing boards in lesser taxing
districts into which the line or lines of the company extend
in the county. The taxes on the property when collected by the
county treasurer shall be disposed of as other taxes on real
estate.
Sec. 46. Section 437.12, Code 2015, is amended to read as
follows:
437.12 Assessment exclusive.
Every transmission line or part of a transmission line,
of which the director department of revenue is required by
this chapter to find the value, shall be exempt from other
assessment or taxation either under sections 428.24 to 428.26,
or under any other law of this state except as provided in this
chapter.
Sec. 47. Section 438.3, unnumbered paragraph 1, Code 2015,
is amended to read as follows:
Every pipeline company having lines in the state of Iowa
shall annually, on or before the first day of April in each
year, make out and deliver to the director department of
revenue a statement, verified by the oath of an officer or
agent of such pipeline company making such statement, showing
in detail for the year ended December 31 next preceding:
Sec. 48. Section 438.4, Code 2015, is amended to read as
follows:
438.4 Real estate holdings.
Every pipeline company required by law to report to the
director department of revenue under the provisions of this
chapter shall, on or before the first day of April 1932, make
to the director department a detailed statement showing the
amount of real estate owned or used by it on December 31, 1931,
for pipeline purposes, the county in which said real estate
is situated, including the rights=of=way, pumping or station
grounds, buildings, storage or tank yards, equipment grounds
for any and all purposes, with the estimated actual value
thereof, in such manner as may be required by the director
department.
Sec. 49. Section 438.5, Code 2015, is amended to read as
follows:
438.5 Statement deemed permanent.
Only one such detailed statement by any pipeline company
shall be necessary, and when received by the director
department of revenue, it shall become the record of the
pipeline lands of such company, and be deemed as annually
thereafter reported for valuation and assessment by the
director department.
Sec. 50. Section 438.6, Code 2015, is amended to read as
follows:
438.6 Additional corrective statements.
On or before the first day of April of each subsequent
year, such company shall, in like manner, report all real
estate acquired for any of the pipeline purposes above named
during the preceding calendar year; and also, a list of any
real estate, previously reported, disposed of during the same
period, which disposition shall be noted by the director
department of revenue in an appropriate column opposite to the
description of said tract in the original report of the same
in the record of pipeline land.
Sec. 51. Section 438.7, Code 2015, is amended to read as
follows:
438.7 Consolidated list of real estate.
The director department of revenue shall, by some convenient
method of binding, arrange the statements required to be made
by sections 438.4 to 438.6 so as to form a consolidated list of
all real estate reported to the director department as being
owned or used for pipeline purposes within the state of Iowa.
Sec. 52. Section 438.8, Code 2015, is amended to read as
follows:
438.8 Gross earnings.
For the purpose of making reports to the director department
of revenue, the gross earnings of a pipeline company, owning or
operating a line or lines within this state, shall be computed
and reported by said company upon such bases as the director
may by rule require.
Sec. 53. Section 438.9, Code 2015, is amended to read as
follows:
438.9 Accounts ==== regulation.
The director of revenue may prescribe such rules with
respect to the keeping of accounts by the pipeline companies
doing business or having property in this state as will insure
the accurate division of the accounts and the information to be
reported, and uniformity in reporting the same to the director
department.
Sec. 54. Section 438.11, Code 2015, is amended to read as
follows:
438.11 Refusal to comply ==== penalty.
If any pipeline company shall fail or refuse to obey and
conform to the rules, method and requirements so made and
prescribed by the director of revenue under the provisions
of this chapter, or to make the reports herein provided, the
director department shall proceed to assess the property of
such pipeline company so failing or refusing, according to
the best information obtainable, and shall then add to the
director's department's valuation of such pipeline company
twenty=five percent thereof, which valuation and penalty
shall be separately shown, and together shall constitute the
assessment for that year.
Sec. 55. Section 438.12, Code 2015, is amended to read as
follows:
438.12 Amended and explanatory statements.
The director department of revenue may demand, in writing,
detailed, explanatory and amended statements of any of the
items mentioned in section 438.3, or any other item deemed
to be important, to be furnished to the director department
by such pipeline company within thirty days from such demand
in such form as the director department may designate, which
shall be verified as required for the original statement. The
returns, both original and amended, shall show such other facts
as the director department, in writing, shall require.
Sec. 56. Section 438.13, Code 2015, is amended to read as
follows:
438.13 Basis of valuation and assessment.
The said property shall be valued at its actual value,
and the assessments shall be made upon the taxable value
of the entire pipeline property within the state, except
as otherwise provided, and the actual and taxable value so
ascertained shall be assessed as provided by section 441.21;
and shall include the rights=of=way, easements, the pipelines,
stations, grounds, shops, buildings, pumps and all other
property, real and personal exclusively used in the operation
of such pipeline. In assessing said pipeline company and its
equipment, the director department of revenue shall take into
consideration the gross earnings and the net earnings for the
entire property, and per mile, for the year ending December 31
preceding, and any and all other matters necessary to enable
the director department to make a just and equitable assessment
of said pipeline property.
Sec. 57. Section 438.14, Code 2015, is amended to read as
follows:
438.14 Valuation and certification.
The director department of revenue shall on or before
October 31 each year determine the value of pipeline property
located in each taxing district of the state, and in fixing the
value shall take into consideration the structures, equipment,
pumping stations, etc., located in the taxing district, and
shall transmit to the county auditor of each such county
through and into which any pipeline may extend, a statement
showing the assessed value of the property in each of the
taxing districts of the county. The property shall then be
taxed in the county and lesser taxing districts, based upon
the valuation so certified, in the same manner as in other
property.
Sec. 58. Section 438.15, Code 2015, is amended to read as
follows:
438.15 Assessed value in each taxing district ==== record.
At the first meeting of the board of supervisors held after
said statement is received by the county auditor, the board
shall cause the same to be entered on its minute book, and
make and enter in the minute book an order describing and
stating the assessed value of each pipeline lying in each city,
township, or lesser taxing district in its county, through
or into which the pipeline extends, as fixed by the director
department of revenue, which shall constitute the assessed
value of the property for taxing purposes; and the taxes on
the property, when collected by the county treasurer, shall be
disposed of as other taxes. The county auditor shall transmit
a copy of the order to the council of the city, or the trustees
of the township, as the case may be.
Sec. 59. Section 440.2, Code 2015, is amended to read as
follows:
440.2 Assessment of omitted property.
When the director department of revenue is vested with the
power and duty to assess property and an assessment has, for
any reason, been omitted, the director department shall proceed
to assess the property at any time within two years from the
date at which such assessment should have been made. The
omitted assessment may apply to not more than the assessment
year in which the omitted assessment is made and the prior
assessment year. Chapter 429 shall apply to assessments of
omitted property.
Sec. 60. Section 440.5, Code 2015, is amended to read as
follows:
440.5 Procedure ==== penalty.
If it is made to appear that the property is assessable by
the director department of revenue as omitted property, the
director department shall proceed in the manner in which the
director department would have proceeded had the assessment not
been omitted, except that the director department shall find
the value of the omitted property for each year during which
it has been omitted but for not more than the two previous
assessment years and shall add ten percent to each yearly value
as a penalty.
Sec. 61. Section 440.6, Code 2015, is amended to read as
follows:
440.6 Fraudulent withholding ==== penalty.
In case the property has been fraudulently withheld from
assessment, the director department of revenue may, in addition
to said ten percent add any additional percent, not exceeding
fifty percent.
Sec. 62. Section 440.7, Code 2015, is amended to read as
follows:
440.7 Entry on tax books.
Should an assessment be made at such time in the year that,
in the opinion of the director department of revenue, said
assessment cannot conveniently be entered on the current tax
books, the director department may direct that the assessment
be entered on the first ensuing tax books.
Sec. 63. Section 441.17, subsection 9, Code 2015, is amended
to read as follows:
9. Furnish to the director department of revenue any
information which the assessor may have relative to the
ownership of any property that may be assessable within this
state, but not assessable or subject to being listed for
taxation by the assessor.
Sec. 64. Section 441.21, subsection 1, paragraph i,
subparagraphs (2), (4), and (5), Code 2015, are amended to read
as follows:
(2) The conference board shall respond to the department
within thirty days of receipt of the notice of noncompliance.
The conference board may respond to the notice by asserting
that the assessor is in compliance with the rules, guidelines,
and forms of the department or by informing the department that
the conference board intends to submit a plan of action to
achieve compliance. If the conference board responds to the
notification by asserting that the assessor is in compliance, a
hearing before the director of revenue shall be scheduled on
the matter. Judicial review of the decision of the director
of revenue may be sought by the conference board in accordance
with chapter 17A.
(4) By January 1 of the assessment year following
the calendar year in which the plan was submitted to the
department, the conference board shall submit a report to the
department indicating that the plan of action was followed and
compliance has been achieved. The department may conduct a
field inspection to ensure that the assessor is in compliance.
By January 31, the department shall notify the assessor and the
conference board, by restricted certified mail, either that
compliance has been achieved or that the assessor remains in
noncompliance. If the department determines that the assessor
remains in noncompliance, the department shall take steps
to withhold up to five percent of the reimbursement payment
authorized in section 425.1 until the director department of
revenue determines that the assessor is in compliance.
(5) If the conference board disputes the determination
of the department, the chairperson of the conference board
may appeal the determination to the state board of tax
review director of revenue within thirty days from the date
of the notice that the assessor remains in noncompliance.
The director of revenue shall grant a hearing, and upon
hearing shall determine the correctness of the department's
determination of noncompliance. The director of revenue shall
notify the conference board of the decision by mail. Judicial
review of the decision of the director of revenue may be sought
by the chairperson of the conference board in accordance with
chapter 17A.
Sec. 65. Section 441.21, subsection 4, Code 2015, is amended
to read as follows:
4. For valuations established as of January 1, 1979,
the percentage of actual value at which agricultural and
residential property shall be assessed shall be the quotient
of the dividend and divisor as defined in this section. The
dividend for each class of property shall be the dividend
as determined for each class of property for valuations
established as of January 1, 1978, adjusted by the product
obtained by multiplying the percentage determined for that
year by the amount of any additions or deletions to actual
value, excluding those resulting from the revaluation of
existing properties, as reported by the assessors on the
abstracts of assessment for 1978, plus six percent of the
amount so determined. However, if the difference between the
dividend so determined for either class of property and the
dividend for that class of property for valuations established
as of January 1, 1978, adjusted by the product obtained by
multiplying the percentage determined for that year by the
amount of any additions or deletions to actual value, excluding
those resulting from the revaluation of existing properties,
as reported by the assessors on the abstracts of assessment
for 1978, is less than six percent, the 1979 dividend for the
other class of property shall be the dividend as determined for
that class of property for valuations established as of January
1, 1978, adjusted by the product obtained by multiplying
the percentage determined for that year by the amount of
any additions or deletions to actual value, excluding those
resulting from the revaluation of existing properties, as
reported by the assessors on the abstracts of assessment for
1978, plus a percentage of the amount so determined which is
equal to the percentage by which the dividend as determined
for the other class of property for valuations established
as of January 1, 1978, adjusted by the product obtained by
multiplying the percentage determined for that year by the
amount of any additions or deletions to actual value, excluding
those resulting from the revaluation of existing properties,
as reported by the assessors on the abstracts of assessment
for 1978, is increased in arriving at the 1979 dividend for
the other class of property. The divisor for each class of
property shall be the total actual value of all such property
in the state in the preceding year, as reported by the
assessors on the abstracts of assessment submitted for 1978,
plus the amount of value added to said total actual value by
the revaluation of existing properties in 1979 as equalized
by the director of revenue pursuant to section 441.49. The
director shall utilize information reported on abstracts of
assessment submitted pursuant to section 441.45 in determining
such percentage. For valuations established as of January 1,
1980, and each assessment year thereafter beginning before
January 1, 2013, the percentage of actual value as equalized
by the director of revenue as provided in section 441.49 at
which agricultural and residential property shall be assessed
shall be calculated in accordance with the methods provided
in this subsection, including the limitation of increases in
agricultural and residential assessed values to the percentage
increase of the other class of property if the other class
increases less than the allowable limit adjusted to include
the applicable and current values as equalized by the director
of revenue, except that any references to six percent in this
subsection shall be four percent. For valuations established
as of January 1, 2013, and each assessment year thereafter,
the percentage of actual value as equalized by the director
department of revenue as provided in section 441.49 at which
agricultural and residential property shall be assessed shall
be calculated in accordance with the methods provided in
this subsection, including the limitation of increases in
agricultural and residential assessed values to the percentage
increase of the other class of property if the other class
increases less than the allowable limit adjusted to include
the applicable and current values as equalized by the director
department of revenue, except that any references to six
percent in this subsection shall be three percent.
Sec. 66. Section 441.21, subsection 5, paragraphs b and c,
Code 2015, are amended to read as follows:
b. For valuations established on or after January 1, 2013,
commercial property, excluding properties referred to in
section 427A.1, subsection 8, shall be assessed at a percentage
of its actual value, as determined in this paragraph "b".
For valuations established for the assessment year beginning
January 1, 2013, the percentage of actual value as equalized
by the director department of revenue as provided in section
441.49 at which commercial property shall be assessed shall
be ninety=five percent. For valuations established for the
assessment year beginning January 1, 2014, and each assessment
year thereafter, the percentage of actual value as equalized
by the director department of revenue as provided in section
441.49 at which commercial property shall be assessed shall be
ninety percent.
c. For valuations established on or after January 1, 2013,
industrial property, excluding properties referred to in
section 427A.1, subsection 8, shall be assessed at a percentage
of its actual value, as determined in this paragraph "c".
For valuations established for the assessment year beginning
January 1, 2013, the percentage of actual value as equalized
by the director department of revenue as provided in section
441.49 at which industrial property shall be assessed shall
be ninety=five percent. For valuations established for the
assessment year beginning January 1, 2014, and each assessment
year thereafter, the percentage of actual value as equalized
by the director department of revenue as provided in section
441.49 at which industrial property shall be assessed shall be
ninety percent.
Sec. 67. Section 441.21, subsection 10, Code 2015, is
amended to read as follows:
10. The percentage of actual value computed by the
director department of revenue for agricultural property,
residential property, commercial property, industrial property,
multiresidential property, property valued by the department
of revenue pursuant to chapter 434, and property valued by the
department of revenue pursuant to chapters 428, 433, 437, and
438 and used to determine assessed values of those classes
of property does not constitute a rule as defined in section
17A.2, subsection 11.
Sec. 68. Section 441.21, subsection 13, paragraph b, Code
2015, is amended to read as follows:
b. For valuations established for the assessment year
beginning January 1, 2015, the percentage of actual value
as equalized by the director department of revenue as
provided in section 441.49 at which multiresidential property
shall be assessed shall be the greater of eighty=six and
twenty=five hundredths percent or the percentage of actual
value determined by the director department of revenue at which
property assessed as residential property is assessed for
the same assessment year under subsection 4. For valuations
established for the assessment year beginning January 1,
2016, the percentage of actual value as equalized by the
director department of revenue as provided in section 441.49
at which multiresidential property shall be assessed shall
be the greater of eighty=two and five=tenths percent or
the percentage of actual value determined by the director
department of revenue at which property assessed as residential
property is assessed for the same assessment year under
subsection 4. For valuations established for the assessment
year beginning January 1, 2017, the percentage of actual
value as equalized by the director department of revenue as
provided in section 441.49 at which multiresidential property
shall be assessed shall be the greater of seventy=eight and
seventy=five hundredths percent or the percentage of actual
value determined by the director department of revenue at which
property assessed as residential property is assessed for
the same assessment year under subsection 4. For valuations
established for the assessment year beginning January 1, 2018,
the percentage of actual value as equalized by the director
department of revenue as provided in section 441.49 at which
multiresidential property shall be assessed shall be the
greater of seventy=five percent or the percentage of actual
value determined by the director department of revenue at which
property assessed as residential property is assessed for
the same assessment year under subsection 4. For valuations
established for the assessment year beginning January 1, 2019,
the percentage of actual value as equalized by the director
department of revenue as provided in section 441.49 at which
multiresidential property shall be assessed shall be the
greater of seventy=one and twenty=five hundredths percent or
the percentage of actual value determined by the director
department of revenue at which property assessed as residential
property is assessed for the same assessment year under
subsection 4. For valuations established for the assessment
year beginning January 1, 2020, the percentage of actual value
as equalized by the director department of revenue as provided
in section 441.49 at which multiresidential property shall be
assessed shall be the greater of sixty=seven and five=tenths
percent or the percentage of actual value determined by the
director department of revenue at which property assessed
as residential property is assessed for the same assessment
year under subsection 4. For valuations established for the
assessment year beginning January 1, 2021, the percentage
of actual value as equalized by the director department of
revenue as provided in section 441.49 at which multiresidential
property shall be assessed shall be the greater of sixty=three
and seventy=five hundredths percent or the percentage of actual
value determined by the director department of revenue at which
property assessed as residential property is assessed for
the same assessment year under subsection 4. For valuations
established for the assessment year beginning January 1, 2022,
and each assessment year thereafter, the percentage of actual
value as equalized by the director department of revenue as
provided in section 441.49 at which multiresidential property
shall be assessed shall be equal to the percentage of actual
value determined by the director department of revenue at which
property assessed as residential property is assessed under
subsection 4 for the same assessment year.
Sec. 69. Section 441.24, subsection 1, Code 2015, is amended
to read as follows:
1. If a person refuses to furnish the verified statements
required in connection with the assessment of property by the
assessor, or to list the corporation's or person's property,
the director department of revenue, or assessor, as the case
may be, shall proceed to list and assess the property according
to the best information obtainable, and shall add to the
taxable valuation one hundred percent thereof, which valuation
and penalty shall be separately shown, and shall constitute the
assessment; and if the valuation of the property is changed by
a board of review, or on appeal from a board of review, a like
penalty shall be added to the valuation thus fixed.
Sec. 70. Section 441.26, subsections 2 and 3, Code 2015, are
amended to read as follows:
2. The notice in 1981 and each odd=numbered year thereafter
shall contain a statement that the assessments are subject
to equalization pursuant to an order issued by the director
department of revenue, that the county auditor shall give
notice on or before October 15 by publication in an official
newspaper of general circulation to any class of property
affected by the equalization order, and that the board of
review shall be in session from October 15 to November 15 to
hear protests of affected property owners or taxpayers whose
valuations have been adjusted by the equalization order.
3. The assessment rolls shall be used in listing the
property and showing the values affixed to the property of all
persons assessed. The rolls shall be made in duplicate. The
duplicate roll shall be signed by the assessor, detached from
the original and delivered to the person assessed if there has
been an increase or decrease in the valuation of the property.
If there has been no change in the valuation, the information
on the roll may be printed on computer stock paper and
preserved as required by this chapter. If the person assessed
requests in writing a copy of the roll, the copy shall be
provided to the person. The pages of the assessor's assessment
book shall contain columns ruled and headed for the information
required by this chapter and that which the director department
of revenue deems essential in the equalization work of the
director department. The assessor shall return all assessment
rolls and schedules to the county auditor, along with the
completed assessment book, as provided in this chapter, and the
county auditor shall carefully keep and preserve the rolls,
schedules, and book for a period of five years from the time of
its filing in the county auditor's office.
Sec. 71. Section 441.47, unnumbered paragraph 1, Code 2015,
is amended to read as follows:
The director department of revenue on or about August
15, 1977, and every two years thereafter shall order the
equalization of the levels of assessment of each class of
property in the several assessing jurisdictions by adding to
or deducting from the valuation of each class of property such
percentage in each case as may be necessary to bring the same
to its taxable value as fixed in this chapter and chapters
427 to 443. The director department shall adjust to actual
value the valuation of any class of property as set out in
the abstract of assessment when the valuation is at least
five percent above or below actual value as determined by the
director department. For purposes of such value adjustments
and before such equalization the director shall adopt, in
the manner prescribed by chapter 17A, such rules as may be
necessary to determine the level of assessment for each class
of property in each county. The rules shall cover:
Sec. 72. Section 441.47, subsection 3, Code 2015, is amended
to read as follows:
3. The proposed use of other methods that would assist
the director department in arriving at the accurate level
of assessment of each class of property in each assessing
jurisdiction.
Sec. 73. Section 441.48, Code 2015, is amended to read as
follows:
441.48 Notice of adjustment.
Before the director department of revenue shall adjust the
valuation of any class of property any such percentage, the
director department shall serve ten days' notice by mail, on
the county auditor of the county whose valuation is proposed
to be adjusted and the director department shall hold an
adjourned meeting after such ten days' notice, at which time
the county or assessing jurisdiction may appear by its city
council or board of supervisors, city or county attorney, and
other assessing jurisdiction, city or county officials, and
make written or oral protest against such proposed adjustment,
which protest shall consist simply of a statement of the error,
or errors, complained of with such facts as may lead to their
correction, and at such adjourned meeting final action may be
taken in reference thereto.
Sec. 74. Section 441.49, subsections 1, 4, 5, and 6, Code
2015, are amended to read as follows:
1. a. The director department shall keep a record of the
review and adjustment proceedings and finish the proceedings
on or before October 1 unless for good cause the proceedings
cannot be completed by that date. The director department
shall notify each county auditor by mail of the final action
taken at the proceedings and specify any adjustments in the
valuations of any class of property to be made effective for
the jurisdiction.
b. However, an assessing jurisdiction may request the
director department to permit the use of an alternative method
of applying the equalization order to the property values in
the assessing jurisdiction, provided that the final valuation
shall be equivalent to the director's department's equalization
order. The assessing jurisdiction shall notify the county
auditor of the request for the use of an alternative method of
applying the equalization order and the director's department's
disposition of the request. The request to use an alternative
method of applying the equalization order, including procedures
for notifying affected property owners and appealing valuation
adjustments, shall be made within ten days from the date
the county auditor receives the equalization order and
the valuation adjustments, and appeal procedures shall be
completed by November 30 of the year of the equalization order.
Compliance with the provisions of section 441.21 is sufficient
grounds for the director department to permit the use of an
alternative method of applying the equalization order.
4. The local board of review shall reconvene in special
session from October 15 to November 15 for the purpose of
hearing the protests of affected property owners or taxpayers
within the jurisdiction of the board whose valuation of
property if adjusted pursuant to the equalization order issued
by the director department of revenue will result in a greater
value than permitted under section 441.21. The board of review
shall accept protests only during the first ten days following
the date the local board of review reconvenes. The board
of review shall limit its review to only the timely filed
protests. The board of review may adjust all or a part of
the percentage increase ordered by the director department of
revenue by adjusting the actual value of the property under
protest to one hundred percent of actual value. Any adjustment
so determined by the board of review shall not exceed the
percentage increase provided for in the director's department's
equalization order. The determination of the board of review
on filed protests is final, subject to appeal to the property
assessment appeal board. A final decision by the local board
of review, or the property assessment appeal board, if the
local board's decision is appealed, is subject to review by the
director of revenue for the purpose of determining whether the
board's actions substantially altered the equalization order.
In making the review, the director has all the powers provided
in chapter 421, and in exercising the powers the director
is not subject to chapter 17A. Not later than fifteen days
following the adjournment of the board, the board of review
shall submit to the director of revenue, on forms prescribed
by the director, a report of all actions taken by the board of
review during this session.
5. Not later than ten days after the date the final
equalization order is issued, the city or county officials
of the affected county or assessing jurisdiction may appeal
the final equalization order to the state board of tax
review director of revenue. The appeal shall not delay the
implementation of the equalization orders. The director shall
grant a hearing, and upon hearing the director shall determine
the correctness of the final equalization order, and notify
city or county officials of the affected county or assessing
jurisdiction of the decision by mail. Judicial review of the
decision of the director of revenue may be sought by the city
or county officials in accordance with chapter 17A.
6. Tentative and final equalization orders issued by the
director department of revenue are not rules as defined in
section 17A.2, subsection 7.
Sec. 75. EFFECTIVE DATES.
1. Except as provided in subsection 2, this division of this
Act, being deemed of immediate importance, takes effect upon
enactment.
2. The following provisions of this division of this Act
take effect July 1, 2016:
a. The section of this Act amending section 68B.35.
b. The section of this Act amending section 421.60.
KRAIG PAULSEN
Speaker of the House
PAM JOCHUM
President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 626, Eighty=sixth General Assembly.
CARMINE BOAL
Chief Clerk of the House
Approved , 2015
TERRY E. BRANSTAD
Governor
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