Bill Text: IA SF59 | 2017-2018 | 87th General Assembly | Introduced

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Bill Title: A bill for an act striking the future repeal of provisions relating to the property assessment appeal board and making corresponding changes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-01-17 - Subcommittee: Feenstra, Bolkcom, and Brown. S.J. 94. [SF59 Detail]

Download: Iowa-2017-SF59-Introduced.html

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Senate File 59 - Introduced




                                 SENATE FILE       
                                 BY  CHELGREN

                                      A BILL FOR

  1 An Act striking the future repeal of provisions relating to the
  2    property assessment appeal board and making corresponding
  3    changes.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1476XS (2) 87
    md/sc/jh

PAG LIN



  1  1    Section 1.  Section 441.37A, subsection 1, paragraph a, Code
  1  2 2017, is amended to read as follows:
  1  3    a.  For the assessment year beginning January 1, 2007, and
  1  4 all subsequent assessment years beginning before January 1,
  1  5 2021, appeals may be taken from the action of the board of
  1  6 review with reference to protests of assessment, valuation, or
  1  7 application of an equalization order to the property assessment
  1  8 appeal board created in section 421.1A.  However, a property
  1  9 owner or aggrieved taxpayer or an appellant described in
  1 10 section 441.42 may bypass the property assessment appeal board
  1 11 and appeal the decision of the local board of review to the
  1 12 district court pursuant to section 441.38.
  1 13    Sec. 2.  REPEAL.  2005 Iowa Acts, chapter 150, section 134,
  1 14 as amended by 2013 Iowa Acts, chapter 123, section 62, and 2015
  1 15 Iowa Acts, chapter 109, section 1, is repealed.
  1 16                           EXPLANATION
  1 17 The inclusion of this explanation does not constitute agreement with
  1 18 the explanation's substance by the members of the general assembly.
  1 19    In 2005, the property assessment appeal board was
  1 20 established.  The legislation establishing the property
  1 21 assessment appeal board included a future repeal of the board
  1 22 effective July 1, 2013.  This future repeal provision was
  1 23 amended in 2013 to extend the date of the repeal to July 1,
  1 24 2018. In 2015, the future repeal provision was again extended
  1 25 from July 1, 2018, to July 1, 2021.
  1 26    This bill repeals the property assessment appeal board's
  1 27 future repeal provisions, including the 2013 and 2015
  1 28 amendments to those provisions. The bill also strikes a
  1 29 limitation in Code section 441.37A regarding the assessment
  1 30 years for which the property assessment appeal board may hear
  1 31 appeals.
       LSB 1476XS (2) 87
       md/sc/jh