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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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Senate File 2059 - Introduced




                                 SENATE FILE       
                                 BY  COMMITTEE ON LOCAL
                                     GOVERNMENT

                                 (SUCCESSOR TO SSB
                                     3017)

                                      A BILL FOR

  1 An Act authorizing the use of electronic means for certain
  2    notices and information provided by local assessors and
  3    including applicability provisions.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN



  1  1    Section 1.  NEW SECTION.  441.28A  Electronic delivery
  1  2 authorized.
  1  3    1.  If the assessor is required or authorized by this title
  1  4 to send any assessment, notice, or any other information to
  1  5 persons by regular mail, the assessor may instead provide the
  1  6 assessment, notice, or other information by electronic means
  1  7 if the person entitled to receive the assessment, notice,
  1  8 or information has by electronic or other means, authorized
  1  9 the assessor to provide the assessment, notice, or other
  1 10 information in that manner. An authorization to receive
  1 11 assessments, notices, or other information by electronic
  1 12 means does not require the assessor to provide such items
  1 13 by electronic means and does not prohibit an assessor from
  1 14 providing such items by regular mail.
  1 15    2.  An authorization to receive assessments, notices, or
  1 16 other information by electronic means pursuant to this section
  1 17 shall continue until revoked in writing by the person. Such
  1 18 revocation may be provided to the assessor electronically in a
  1 19 manner approved by the assessor.
  1 20    3.  Electronic means includes delivery to an electronic mail
  1 21 address or by other electronic means reasonably calculated to
  1 22 apprise the person of the information that is being provided,
  1 23 as designated by the authorizing person.
  1 24    4.  Any assessment, notice, or other information provided by
  1 25 the assessor to a person pursuant to this section is deemed to
  1 26 have been mailed by the assessor and received by the person on
  1 27 the date that the assessor electronically sends the information
  1 28 to the person or electronically notifies the person that the
  1 29 information is available to be accessed by the person.
  1 30    5.  An authorization under this section also applies to
  1 31 information that is not expressly required by law to be
  1 32 sent by regular mail, but that is customarily sent by the
  1 33 assessor using regular mail, to persons entitled to receive the
  1 34 information.
  1 35    6.  Information compiled or possessed by the assessor for
  2  1 the purposes of complying with authorizations for delivery
  2  2 by electronic means under this title, including but not
  2  3 limited to taxpayer electronic mail addresses, waivers, waiver
  2  4 requests, waiver revocations, and passwords or other methods of
  2  5 protecting taxpayer information are not public records and are
  2  6 not subject to disclosure under chapter 22.
  2  7    Sec. 2.  APPLICABILITY.  This Act applies to assessments,
  2  8 notices, or other information provided by assessors on or after
  2  9 July 1, 2018.
  2 10                           EXPLANATION
  2 11 The inclusion of this explanation does not constitute agreement with
  2 12 the explanation's substance by the members of the general assembly.
  2 13    This bill provides that if an assessor is required or
  2 14 authorized by the provisions of Title X of the Iowa Code to
  2 15 send any assessment, notice, or any other information to
  2 16 persons by regular mail, the assessor may instead provide
  2 17 the assessment, notice, or other information by electronic
  2 18 means, as described in the bill, if the person entitled to
  2 19 receive such items has by electronic or other means, authorized
  2 20 the assessor to provide the items in that manner. However,
  2 21 an authorization to receive assessments, notices, or other
  2 22 information by electronic means does not require the assessor
  2 23 to provide such items by electronic means and does not prohibit
  2 24 an assessor from providing such items by regular mail.
  2 25    The bill specifies that an authorization to receive
  2 26 assessments, notices, or other information by electronic means
  2 27 continues until revoked in writing by the person. A revocation
  2 28 may be provided to the assessor electronically in a manner
  2 29 approved by the assessor.
  2 30    Under the bill, any assessment, notice, or other information
  2 31 provided by the assessor to a person is deemed to have been
  2 32 mailed by the assessor and received by the person on the
  2 33 date that the assessor electronically sends the information
  2 34 to the person or electronically notifies the person that
  2 35 the information is available to be accessed by the person.
  3  1 Information compiled or possessed by the assessor for the
  3  2 purposes of complying with the bill are not public records and
  3  3 are not subject to disclosure under Code chapter 22.
  3  4    The bill applies to assessments, notices, or other
  3  5 information provided by assessors on or after July 1, 2018.
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