Bill Text: IA SF2059 | 2017-2018 | 87th General Assembly | Enrolled

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Bill Title: A bill for an act authorizing the use of electronic means for certain notices and information provided by local assessors and including applicability provisions. (Formerly SSB 3017.) Effective 7-1-18.

Spectrum: Committee Bill

Status: (Passed) 2018-03-15 - Signed by Governor. S.J. 698. [SF2059 Detail]

Download: Iowa-2017-SF2059-Enrolled.html

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Senate File 2059 - Enrolled




                              SENATE FILE       
                              BY  COMMITTEE ON LOCAL
                                  GOVERNMENT

                              (SUCCESSOR TO SSB
                                  3017)
 \5
                                   A BILL FOR
 \1
                                       Senate File 2059

                             AN ACT
 AUTHORIZING THE USE OF ELECTRONIC MEANS FOR CERTAIN
    NOTICES AND INFORMATION PROVIDED BY LOCAL ASSESSORS AND
    INCLUDING APPLICABILITY PROVISIONS.

 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    Section 1.  NEW SECTION.  441.28A  Electronic delivery
 authorized.
    1.  If the assessor is required or authorized by this title
 to send any assessment, notice, or any other information to
 persons by regular mail, the assessor may instead provide the
 assessment, notice, or other information by electronic means
 if the person entitled to receive the assessment, notice,
 or information has by electronic or other means, authorized
 the assessor to provide the assessment, notice, or other
 information in that manner. An authorization to receive
 assessments, notices, or other information by electronic
 means does not require the assessor to provide such items
 by electronic means and does not prohibit an assessor from
 providing such items by regular mail.
    2.  An authorization to receive assessments, notices, or
 other information by electronic means pursuant to this section
 shall continue until revoked in writing by the person. Such
 revocation may be provided to the assessor electronically in a
 manner approved by the assessor.
    3.  Electronic means includes delivery to an electronic mail
 address or by other electronic means reasonably calculated to
 apprise the person of the information that is being provided,
 as designated by the authorizing person.
    4.  Any assessment, notice, or other information provided by
 the assessor to a person pursuant to this section is deemed to
 have been mailed by the assessor and received by the person on
 the date that the assessor electronically sends the information
 to the person or electronically notifies the person that the
 information is available to be accessed by the person.
    5.  An authorization under this section also applies to
 information that is not expressly required by law to be
 sent by regular mail, but that is customarily sent by the
 assessor using regular mail, to persons entitled to receive the
 information.
    6.  Information compiled or possessed by the assessor for
 the purposes of complying with authorizations for delivery
 by electronic means under this title, including but not
 limited to taxpayer electronic mail addresses, waivers, waiver
 requests, waiver revocations, and passwords or other methods of
 protecting taxpayer information are not public records and are
 not subject to disclosure under chapter 22.
    Sec. 2.  APPLICABILITY.  This Act applies to assessments,
 notices, or other information provided by assessors on or after
 July 1, 2018.


                                                                                            JACK WHITVER


                                                                                            LINDA UPMEYER


                                                                                            W. CHARLES SMITH


                                                                                            KIM REYNOLDS

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