Bill Text: IA SF451 | 2023-2024 | 90th General Assembly | Enrolled
Bill Title: A bill for an act relating to sessions of the local board of review and including effective date provisions. (Formerly SF 169.) Effective date: 04/10/2024.
Spectrum: Committee Bill
Status: (Passed) 2024-04-10 - Signed by Governor. S.J. 808. [SF451 Detail]
Download: Iowa-2023-SF451-Enrolled.html
Senate
File
451
-
Enrolled
Senate
File
451
AN
ACT
RELATING
TO
SESSIONS
OF
THE
LOCAL
BOARD
OF
REVIEW
AND
INCLUDING
EFFECTIVE
DATE
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
441.33,
subsection
1,
Code
2023,
is
amended
to
read
as
follows:
1.
The
board
of
review
shall
be
in
session
from
a
date
determined
by
the
board
that
is
on
or
after
May
1
but
not
later
than
May
7
through
the
period
of
time
necessary
to
act
on
all
protests
filed
under
section
441.37
but
not
later
than
May
31
each
year
and
for
an
additional
period
as
required
under
section
441.37
and
shall
hold
as
many
meetings
as
are
necessary
to
discharge
its
duties.
On
or
before
May
31
in
those
years
in
which
a
session
has
not
been
extended
as
required
under
section
441.37
,
the
board
shall
return
all
books,
records,
and
papers
to
the
assessor
except
undisposed
of
protests
and
records
pertaining
to
those
protests.
If
it
has
not
completed
its
work
by
May
31,
in
those
years
in
which
the
session
has
not
been
extended
under
section
441.37
,
the
director
of
revenue
may
authorize
the
board
of
review
to
continue
in
session
for
a
period
necessary
to
complete
its
work,
but
the
director
of
revenue
shall
not
approve
a
continuance
extending
beyond
July
15.
On
or
before
May
31
or
on
the
final
day
of
any
extended
session
required
under
section
441.37
or
authorized
by
the
director
of
revenue,
the
board
of
review
shall
adjourn
until
the
date
determined
by
the
board
that
is
on
or
after
May
1
but
Senate
File
451,
p.
2
not
later
than
May
7
of
the
following
year.
It
shall
adopt
its
own
rules
of
procedure,
elect
its
own
chairperson
from
its
membership,
and
keep
minutes
of
its
meetings.
The
board
shall
appoint
a
clerk
who
may
be
a
member
of
the
board
or
any
other
qualified
person,
except
the
assessor
or
any
member
of
the
assessor’s
staff.
It
may
be
reconvened
by
the
director
of
revenue.
All
undisposed
protests
in
its
hands
on
July
15
shall
be
automatically
overruled
and
returned
to
the
assessor
together
with
its
other
records.
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
______________________________
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
451,
Ninetieth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2024
______________________________
KIM
REYNOLDS
Governor
