Bill Text: IA SF445 | 2023-2024 | 90th General Assembly | Enrolled
Bill Title: A bill for an act relating to protests considered by local boards of review and including effective date and applicability provisions. (Formerly SF 278.) Effective date: 04/04/2023. Applicability date: 01/01/2023.
Spectrum: Committee Bill
Status: (Passed) 2023-04-04 - Signed by Governor. S.J. 738. [SF445 Detail]
Download: Iowa-2023-SF445-Enrolled.html
Senate
File
445
-
Enrolled
Senate
File
445
AN
ACT
RELATING
TO
PROTESTS
CONSIDERED
BY
LOCAL
BOARDS
OF
REVIEW
AND
INCLUDING
EFFECTIVE
DATE
AND
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
441.31,
subsection
2,
Code
2023,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
c.
For
a
ten-member
county
board
of
review
created
under
paragraph
“b”
,
the
chairperson
of
the
board
may
authorize
the
board
of
review
to
convene
subunits
of
the
board
of
not
less
than
three
members
for
the
purpose
of
conducting
hearings,
receiving
evidence,
and
making
recommendations
for
the
resolution
of
protests
to
then
be
considered
by
the
full
board
of
review.
Meetings
of
a
majority,
but
in
no
case
less
than
three
members,
of
the
subunit
members
under
this
paragraph
shall
constitute
a
meeting
of
a
governmental
body
under
section
21.2,
subsection
2,
and
the
meeting
shall
be
conducted
in
accordance
with
chapter
21.
If
a
protest
is
considered
by
a
subunit
of
the
board,
the
recommendation
of
the
subunit
must
subsequently
be
considered
by
the
full
board
of
review
for
final
disposition.
A
recommendation
of
a
subunit
of
the
board
of
review
may
be
modified
by
the
full
board
of
review
prior
to
approval.
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Senate
File
445,
p.
2
Sec.
3.
APPLICABILITY.
This
Act
applies
to
assessment
protests
for
assessment
years
beginning
on
or
after
January
1,
2023.
______________________________
AMY
SINCLAIR
President
of
the
Senate
______________________________
PAT
GRASSLEY
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
445,
Ninetieth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2023
______________________________
KIM
REYNOLDS
Governor
