Bill Summary – FastDemocracy

Senate File 133 - Introduced
                                  SENATE FILE 133
                                  BY KLIMESH
                            A BILL FOR
An Act allowing counties to enter into agreements to jointly
  appoint a county assessor.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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    Section 1. Section 441.1, Code 2021, is amended to read as
 follows:
    441.1 Office of assessor created.
    1. In every county in the state of Iowa the office of
 assessor is hereby created. The boards of supervisors of two
 or more counties may enter into an agreement under chapter
 28E to jointly appoint a county assessor, employ a deputy
 assessor and professional and clerical assistants for the
 county assessor, and provide such services as can be carried
 out jointly and will operate to the counties’ mutual benefit.
 The agreement shall be written and entered in the boards’
 respective minutes. The county assessor appointed under the
 agreement shall be the official county assessor for each of the
 respective counties that are a party to the agreement and shall
 serve for such term as provided in section 441.8. The written
 agreement shall provide for the determination of the cost of
 the joint program and the manner of allocation of the cost to
 each board for inclusion in the respective budgets. The boards
 by mutual agreement shall designate one board to make payments
 for salaries and other costs of the joint program. That board
 shall be reimbursed by the other boards in accordance with the
 joint agreement. The provisions of chapter 28E are applicable
 to this subsection.
    2. A city having a population of ten thousand or more,
 according to the latest federal census, may by ordinance
 provide for the selection of a city assessor and for the
 assessment of property in the city under the provisions of
 this chapter. A city desiring to provide for assessment under
 the provisions of this chapter shall, not less than sixty days
 before the expiration of the term of the assessor in office,
 notify the taxing bodies affected and proceed to establish a
 conference board, examining board, and board of review and
 select an assessor, all as provided in this chapter. A city
 desiring to abolish the office of city assessor shall repeal
 the ordinance establishing the office of city assessor, notify
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 the county conference board and the affected taxing districts,
 provide for the transfer of appropriate records and other
 matters, and provide for the abolition of the respective boards
 and the termination of the terms of office of the assessor
 and members of the respective boards. The abolition of the
 city assessor’s office shall take effect on July 1 following
 notification of the abolition unless otherwise agreed to by the
 affected conference boards. If notification of the proposed
 abolition is made after January 1, sufficient funds shall
 be transferred from the city assessor’s budget to fund the
 additional responsibilities transferred to the county assessor
 for the next fiscal year.
    Sec. 2. Section 441.2, Code 2021, is amended to read as
 follows:
    441.2 Conference board.
    1. In Except as otherwise provided in subsection 2, in
 each county and each city having an assessor there shall be
 established a conference board. In counties, the conference
 board shall consist of the mayors of all incorporated cities in
 the county whose property is assessed by the county assessor,
 one representative from the board of directors of each high
 school district of the county, who is a resident of the county,
 said board of directors appointing said representative for
 a one-year term and notifying the clerk of the conference
 board as to their representative, and members of the board
 of supervisors. Each board of directors of a high school
 district appointing a representative shall notify the clerk
 of the conference board of their representative, who shall
 serve for a one-year term. In cities having an assessor, the
 conference board shall consist of the members of the city
 council, school board, and county board of supervisors. In the
 counties, the chairperson of the board of supervisors shall
 act as chairperson of the conference board, in. In cities
 having an assessor, the mayor of the city council shall act as
 chairperson of the conference board. In any action taken by
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 the conference board, the mayors of all incorporated cities in
 the county whose property is assessed by the county assessor
 shall constitute one voting unit, the members of the city board
 of education or one representative from the board of directors
 of each high school district of the county shall constitute one
 voting unit, the members of the city council shall constitute
 one voting unit, and the county board of supervisors shall
 constitute one voting unit, each unit having a single vote and
 no action shall be valid except by the vote of not less than
 two out of the three units. The majority vote of the members
 present of each unit shall determine the vote of the unit. The
 assessor shall be clerk of the conference board.
    2. For counties that jointly appoint a county assessor
 pursuant to section 441.1, the conference board shall consist
 of the mayors of all incorporated cities in the counties whose
 property is assessed by the county assessor, one representative
 from the board of directors of each high school district in the
 counties who is a resident of one of the counties, and members
 of each board of supervisors. Each board of directors of a
 high school district appointing a representative shall notify
 the clerk of the conference board of their representative, who
 shall serve for a one-year term. The voting units shall elect
 a chairperson of one of the boards of supervisors to serve
 as the chairperson of the conference board. Provisions set
 forth in subsection 1 regarding voting on an action taken by
 the conference board apply to conference boards created under
 this subsection. The county assessor shall be clerk of the
 conference board.
    Sec. 3. Section 441.5, subsection 7, Code 2021, is amended
 to read as follows:
    7. Following the administration of the examination, the
 director of revenue shall establish a register containing
 the names, in alphabetical order, of all individuals who are
 eligible for appointment as assessor. The test scores of
 individuals on the register shall be given to a city or county
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 conference board upon request. All eligible individuals shall
 remain on the register for a period of two years following the
 date of certification granted by the director.
    Sec. 4. Section 441.7, Code 2021, is amended to read as
 follows:
    441.7 Special examination.
    If the conference board fails to appoint an assessor from
 the list of individuals on the register, the conference board
 shall request permission from the director of revenue to
 hold a special examination in the particular city or county
 jurisdiction in which the vacancy has occurred. Permission
 may be granted by the director of revenue after consideration
 of factors such as the availability of candidates in that
 particular city or county jurisdiction. The director of
 revenue shall conduct no more than one special examination for
 each vacancy in an assessing jurisdiction. The examination
 shall be conducted by the director of revenue as provided
 in section 441.5, except as otherwise provided in this
 section. The examining board shall give notice of holding
 the examination for assessor by posting a written notice in
 a conspicuous place in the each county courthouse in the
 jurisdiction in the case of county assessors or in the city
 hall in the case of city assessors, stating that at a specified
 date, an examination for the position of assessor will be
 held at a specified place. Similar notice shall be given
 at the same time by one publication of the notice in three
 newspapers of general circulation in the case of a county
 assessor, or in case there are not three such newspapers in
 a county the jurisdiction, then in newspapers which that are
 available, or in one newspaper of general circulation in the
 city in the case of city assessor. The conference board of
 the city or county jurisdiction in which a special examination
 is held shall reimburse the department of revenue for all
 expenses incurred in the administration of the examination, to
 be paid for by the respective city or county jurisdiction’s
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 assessment expense fund. Following the administration of this
 special examination, the director of revenue shall certify to
 the examining board a new list of candidates eligible to be
 appointed as assessor and the examining board and conference
 board shall proceed in accordance with the provisions of
 section 441.6.
    Sec. 5. Section 441.8, subsection 8, Code 2021, is amended
 to read as follows:
    8. In the event of the removal, resignation, death, or
 removal from the a county of under the said assessor assessor’s
 jurisdiction, the conference board shall proceed to fill the
 vacancy by appointing an assessor to serve the unexpired term
 in the manner provided in section 441.6. Until the vacancy
 is filled, the chief deputy shall act as assessor, and in
 the event there be is no deputy, in the case of counties an
 individual county the auditor shall act as assessor, in the
 case of counties that jointly appoint an assessor the voting
 units shall appoint a county auditor from one of the counties
 to act as assessor, and in the case of cities having an
 assessor the city clerk shall act as assessor.
    Sec. 6. Section 441.10, subsection 3, Code 2021, is amended
 to read as follows:
    3. Following the administration of the examination, the
 director of revenue shall establish a register containing
 the names, in alphabetical order, of all individuals who are
 eligible for appointment as a deputy assessor. The test scores
 of individuals on the register shall be given to a city or
 county conference board upon request. All eligible individuals
 shall remain on the register for a period of two years
 following the date of certification granted by the director.
    Sec. 7. Section 441.17, subsection 2, Code 2021, is amended
 to read as follows:
    2. Cause to be assessed, in accordance with section 441.21,
 all the property in the assessor’s county or city jurisdiction,
 except property exempt from taxation, or the assessment of
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 which is otherwise provided for by law. However, an assessor
 or deputy assessor shall not personally assess a property if
 the person or a member of the person’s immediate family owns
 the property, has a financial interest in the property, or has
 a financial interest in the entity that owns the property. The
 director of revenue shall adopt rules pursuant to chapter 17A
 to implement and administer this subsection.
    Sec. 8. Section 441.31, subsection 1, Code 2021, is amended
 to read as follows:
    1. The chairperson of the conference board shall call
 a meeting by written notice to all of the members of the
 board for the purpose of appointing a board of review for all
 assessments made by the assessor. The board of review may
 consist of either three members or five members. As nearly
 as possible this board shall include one licensed real estate
 broker and one licensed architect or person experienced in the
 building and construction field. In the case of a county or
 counties, at least one member of the board shall be a farmer.
 Not more than two members of the board of review shall be of
 the same profession or occupation and members of the board of
 review shall be residents of the assessor jurisdiction. The
 terms of the members of the board of review shall be for six
 years, beginning with January 1 of the year following their
 selection. In boards of review having three members the term
 of one member of the first board to be appointed shall be for
 two years, one member for four years, and one member for six
 years. In the case of boards of review having five members,
 the term of one member of the first board to be appointed shall
 be for one year, one member for two years, one member for three
 years, one member for four years, and one member for six years.
    Sec. 9. Section 441.41, Code 2021, is amended to read as
 follows:
    441.41 Legal counsel.
    In the case of cities having an assessor, the city legal
 department shall represent the assessor and board of review
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 in all litigation dealing with assessments. In the case of
 counties, the county attorney in the appropriate jurisdiction
 shall represent the assessor and board of review in all
 litigation dealing with assessments. Any taxing district
 interested in the taxes received from such assessments may be
 represented by an attorney and shall be required to appear by
 attorney upon written request of the assessor to the presiding
 officer of any such taxing district. Subject to review and
 prior approval by either the city legal department in the
 case of a city or the county attorney in the appropriate
 jurisdiction in the case of a county, the conference board may
 employ special counsel to assist the city legal department or
 county attorney as the case may be.
                           EXPLANATION
         The inclusion of this explanation does not constitute agreement with
          the explanation’s substance by the members of the general assembly.
    This bill allows two or more counties to enter into an
 agreement under Code chapter 28E to jointly appoint a county
 assessor, employ a deputy assessor and necessary professional
 and clerical staff, and provide such services as can be carried
 out jointly and will operate to the counties’ mutual benefit.
 The county assessor appointed under the agreement is the
 official county assessor for each of the respective counties.
 The agreement shall provide for the determination of the cost
 of the joint program and the manner of allocation of the cost
 to each board of supervisors for inclusion in the respective
 budgets.
    Current law requires each county having an assessor to
 establish a conference board, which consists of the mayors
 of each incorporated city in the county, a member from each
 board of directors of the high school districts in the county,
 and the board of supervisors, with each group constituting
 a voting unit. For counties that share a county assessor,
 the conference board shall consist of the same voting units
 but shall include all required members from each county that
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 jointly appoints the county assessor. In the event that the
 county assessor position is vacant and there is no deputy
 county assessor, the voting units shall appoint a county
 auditor from one of the counties to act as assessor.
    The bill makes conforming changes throughout Code chapter
 441 (assessment and valuation of property), including changing
 certain instances of the word “county” or the phrase “city or
 county” to the word “jurisdiction” in order to accommodate
 instances of a county assessor that serves more than one
 county.
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Statutes affected: 
Introduced: 441.1, 441.2, 441.7, 441.5, 441.10, 441.17, 441.21, 441.41