What changed in SF 445
The bill as introduced, compared with the version both chambers passed (90th General Assembly).
It passed exactly as introduced.
Removed AddedIntroduced textText as passedAmendments
Compares wording only. The printed bills also mark changes to existing law with strikes and underlines, which aren’t shown here.
Section 1. Section 441.31, subsection 2, Code 2023, is amended by adding the following new paragraph:
5 unchanged passages
NEW PARAGRAPH.
c. For a ten-member county board of review created under paragraph “b”, the chairperson of the board may authorize the board of review to convene subunits of the board of not less than three members for the purpose of conducting hearings, receiving evidence, and making recommendations for the resolution of protests to then be considered by the full board of review. Meetings of a majority, but in no case less than three members, of the subunit members under this paragraph shall constitute a meeting of a governmental body under section 21.2, subsection 2, and the meeting shall be conducted in accordance with chapter 21. If a protest is considered by a subunit of the board, the recommendation of the subunit must subsequently be considered by the full board of review for final disposition. A recommendation of a subunit of the board of review may be modified by the full board of review prior to approval.
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2. EFFECTIVE DATE. This Act, being deemed of immediate importance, takes effect upon enactment.
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3. APPLICABILITY. This Act applies to assessment protests for assessment years beginning on or after January 1, 2023.