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.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 441.31, subsection 2, Code 2023, is
2 amended by adding the following new paragraph:
3 NEW PARAGRAPH. c. For a ten-member county board of review
4 created under paragraph “b”, the chairperson of the board may
5 authorize the board of review to convene subunits of the board
6 of not less than three members for the purpose of conducting
7 hearings, receiving evidence, and making recommendations for
8 the resolution of protests to then be considered by the full
9 board of review. Meetings of a majority, but in no case less
10 than three members, of the subunit members under this paragraph
11 shall constitute a meeting of a governmental body under section
12 21.2, subsection 2, and the meeting shall be conducted in
13 accordance with chapter 21. If a protest is considered by a
14 subunit of the board, the recommendation of the subunit must
15 subsequently be considered by the full board of review for
16 final disposition. A recommendation of a subunit of the board
17 of review may be modified by the full board of review prior to
18 approval.
19 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate
20 importance, takes effect upon enactment.
 Senate File 445, p. 2
21 Sec. 3. APPLICABILITY. This Act applies to assessment
22 protests for assessment years beginning on or after January 1,
23 2023.
______________________________ ______________________________
AMY SINCLAIR PAT GRASSLEY
President of the Senate 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


Statutes affected:
Introduced: 441.31
Enrolled: 441.31