Bill Text: IA SF59 | 2017-2018 | 87th General Assembly | Introduced
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
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 yearsbeginning 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134, 1 14 as amended by 2013 Iowa Acts, chapter 123, section 62, and 2015 1 15 Iowa Acts, chapter 109, section 1, is repealed. 1 16 EXPLANATION 1 17 The inclusion of this explanation does not constitute agreement with 1 18 the explanation's substance by the members of the general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