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State Legislative Issues 2008 SessionTHE CTTY OF DUB E Masterpiece on the Mississippi MEMORANDUM October 30, 2007 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: 2008 State Legislative Issues Assistant City Manager Teri Goodmann is recommending adoption of the 2008 State Legislative Issues, as recommended by City staff. I believe these are consistent with the City Council priorities. concur with the recommendation and respectfully request Mayor and City Council approval. L 1 Michael C. Van Milligen t ~7f /l MCVM/jh Attachment cc: Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager Teri Goodmann, Assistant City Manager City Of Dubuque State Legislative Issues For The 2008 Session Franchise Fee The Iowa Supreme Court in Kragnes vs. City of Des Moines held that a franchise fee for the use of public right of way by a utility cannot exceed the cost of regulating the utility. Public rights of way are valuable public assets and utilities should be required to compensate the public for the use of the rights of way over and above the cost associated with regulating the utility. Many cities have negotiated franchise fees with utilities based upon a percentage of gross revenue for use of the right of way that exceed the costs of regulation and provide for compensation to the public for the privilege of using these public assets.. Requested action: Support efforts to allow franchise fees to include compensation for the use of the rights of way as well as the costs of regulating the utilities. State Historic Tax Credits The Iowa Historic Preservation Tax Credit was passed in May 2000 to promote investment in our historic resources in communities, codified in Section 404A.4. Rehabilitation of these resources contributes to the economic viability as well as the strength of our communities. The secondary impacts of this historic tax credit on our communities are countless. The program provides a tax credit of 25% of the qualified rehabilitation expenses for qualified projects. Thus, each credit represents an investment in our community of at least four times the amount of the credit. Additional revenues are generated through increased property taxes, income taxes, and sales taxes. The cap for the program is currently set at $20 million per year, with projects waiting in line for tax credits to become available in future years. Over the last few years, the historic preservation tax credits have been reserved out to 2016, representing over $140 million in investment in Iowa's resources and communities. Dubuque has benefited from six state historic tax credit projects, which have added far more to our financial system than a simple single storefront project as listed above. The Cooper Wagon Works Building/Bricktown, the Town Clock Building of Cottingham & Butler Insurance, the Iowa Inn (Henry Stout House) senior housing project, the Heartland Financial Operations Center, the Platinum Services building, and the Red House Gallery have added over 211 permanent jobs to our economy, not including the construction jobs to complete the large projects. Perhaps as important are the multiple smaller projects that have been initiated as a direct result of these buildings' revitalizations. Requested Action: Remove the cap on the historic preservation tax incentives. Sales Tax Refund for Downtowns The Iowa General Assembly enacted legislation in 2006 that provided 100% state sales tax abatement to the new racetrack in Newton. The downtowns in cities across the state, both large and small, are desperately in need of redevelopment. The state sales tax abatement could be structured as the Newton project, with 100% for ten years or some graduated rate over 10 years or less. The graduated option would be similar to Iowa Code 4276.1, which allows for partial property tax exemption for industrial real estate. The increase in property tax to schools and the additional income taxes from jobs in these retail establishments would more than offset the state sales tax losses from projects that may have occurred anyway. The added vitality in small towns across Iowa would make Iowa a more attractive place to live, work and locate a business. Requested Action: Support efforts to establish a state sales tax rebate for downtown redevelopment. SW ArterialiHwy 32 The Dubuque City Council, the Dubuque County Board of Supervisors, and Dubuque Metropolitan Area Transportation Study (DMATS) has identified the completion of the SW Arterial/Hwy 32 project as the No. 1 surface transportation priority in the Dubuque area. The proposed SW Arterial/Hwy 32 project will be a 6.1-mile, four-lane divided freeway with priority 1-access control as an alternative route for traffic through southwestern Dubuque and will connect the new Dubuque Technology Park on U.S. Hwy 61/151 with the new Dubuque Industrial Center West, and the existing Dubuque Industrial Center near U.S. Hwy 20. The highway then extends north to John Deere Dubuque Works. Preliminary project cost estimates, which include engineering design, the acquisition of all right-of-way required for the ultimate build-out of the full four-lane project, resource mitigation and the construction of the interim two-lane highway is $80,350,000. The DMATS Organization, has committed $10 million in Surface Transportation Program funds for the facility. The City is also seeking financial assistance through the State of Iowa Department of Transportation Revitalize Iowa's Sound Economy (RISE) program. In February 2003, Senator Tom Harkin announced federal budget approval of $1,900,000 to complete the preliminary engineering design phase. The City has agreed to manage the next phase of the project, and in January of 2005 the City and the Iowa DOT executed the Consultant Professional Services Agreement for Earth Tech, Inc. to complete Preliminary Engineering Design Services for the Improvement of the SW Arterial/Hwy 32. The preliminary design phase is anticipated to be complete in February 2008. In February of 2005, the City received the issuance of Environmental Concurrence and the Finding of No Significant Impact (FONSI) from the various regulatory agencies and has completed the Environmental Assessment phase of the project. Due to Project funding constraints, it was decided that the project would need to be developed in three (3) stages. The initial stage (Phase I) would include the preliminary design and development of plans for the four-lane freeway, establishment of the full build-out right-of-way corridor boundary and development of preliminary plans for an interim two-lane highway. Phase I will provide a current cost opinion for all right-of-way acquisitions required and both the four-lane and two-lane facilities. The Iowa Department of Transportation has not included funding for the SW Arterial/Hwy 32 project in their Five-Year Transportation Plan. The City continues to dialogue with the IDOT Commission regarding a RISE loan that could be used as the 20% match to allow 2 access to the $36.18 million in federal funds now available and has met with key staff members to emphasize the importance of the SW Arterial/Hwy 32 project to the State and to the Dubuque area. This project continues to be a top priority. Requested Action: The City requests any assistance that can be provided to help convince the Iowa Department of Transportation Commission to commit funding toward this vital project. TIME 21 In December 2006, the Iowa Department of Transportation submitted a report to the Iowa Legislature documenting the tremendous shortfall in road use tax funding that all governments in Iowa are experiencing. In response to the report, the Legislature passed legislation that implemented many of the report's recommendations including the creation of a new fund called the Transportation Investment Moves the Economy in the 21st Century (TIME-21) Fund. This was an important first step in addressing the need but now the Legislature is tasked with identifying a funding mechanism(s) to put at least $200 million annually into the TIME-21 Fund. The same legislation that created the fund also established aTIME-21 Legislative Interim Committee that has been assigned responsibility for preparing a funding recommendation for the full Legislature by January 15, 2008. It is vital that the Legislature quickly act to adopt the committee's funding recommendation so that the most critical needs on Iowa's roadway system can be addressed. Requested Action: Work with area legislators, regional partners, Governor Culver and other leaders in the State to secure appropriations for TIME-21. State Mandates Cities are often faced with implementing mandates from the state and federal governments without receiving the necessary funds for implementation Requested action: Enact legislation that exempts local government from providing any new service or engaging in any new activities mandated by the state if the state does not provide full funding. Property Tax The current tax structure for state and local governments is a mix of tax laws, rates and policies that do not provide for a fair and consistent tax system. The Iowa League of Cities and the Iowa State Association of Counties (ISAC) have identified key areas needing revision for a comprehensive tax reform in Iowa. They include: 1) changes to assessment and valuation procedure, 2) changes to city and county budgeting processes, 3) developing an alternative to current property tax limitations, and 4) elimination of the rollback formula and homestead exemption. Requested action: Work with the Iowa League of Cities and ISAC to approve legislation to design a tax structure that provides tax equity and policies that are consistent with an overall direction for state and local government taxation. Homestead Tax Credit Each year the City of Dubuque tries to minimize the tax asking for the average homeowner by not increasing, and in some years, decreasing the City's property tax rate. The State of Iowa has created a partially unfunded mandate through the 3 establishment of the Homestead Tax Credit. The cost for the lack of full funding of this credit is passed on to taxpayers and diminishes the City of Dubuque's efforts to keep property tax rates low. The credit was funded by the State at 85% in 2003-2004, 81 % in 2004-2005, 78% in 2005-2006 and 2007-2008, and 73% in 2007-2008. Requested action: Reinstate full funding for the Homestead Tax Credit. Tax Increment Financing (TIF) The Iowa Code provides that cities can use TIF for certain public and private economic development purposes once an urban renewal plan is approved and an urban renewal district established. The ability to use TIF to assist private economic development projects in urban renewal districts has become a very useful financing and incentive for private investment. Requested Action: Support efforts to maintain Tax Increment Financing as an economic development financing tool. Funding of Major Transportation Projects The State of Iowa has used a strategy of allocating funds for completing the major transportation projects in the state as opposed to using a piecemeal approach. This strategy has been successful, with extensive work being completed on major corridors. The same strategy should be used for major projects in larger cities that require significant funding commitments for completing the projects in a reasonable amount of time. An example is the SW Arterial/Hwy 32. Requested Action: Support efforts to continue the strategy for funding major transportation projects throughout the state, including projects that have federal earmarks. Office of Energy Independence and Iowa Power Fund The City of Dubuque supports legislation that provides incentives for public and private sector developments that achieve greater energy efficiency and energy independence. This includes but would not be limited to tax credits to private individuals and developers who restore and reuse aging structures and also for those who construct new building that achieve energy efficient standards. Credits might also be available for the purchase of hybrid automobiles or vehicles and for the installation of energy efficient products in homes and businesses including geothermal, solar and other energy saving technologies. Requested action: Work with the legislators to draft and support legislation that would create State Energy Tax Credits. Sustainability Legislation The City of Dubuque is taking a leadership role in sustainability initiatives and supports the development of incentives which ensure the conservation of land, water and energy. Requested action: Support state legislation that promotes green building development practices. This would include practices that provide for resource and energy efficiency and conservation, resource-efficient lot or site design and preparation, and improvement 4 of indoor environmental quality through education of homeowners and business owners on proper maintenance and operations. Border Communities Incentive Program In the 2006 Iowa legislative session, House File 2731 was approved to create the Targeted Jobs Withholding Tax Credit Program. The Department of Economic Development oversees this program. The Targeted Jobs Withholding Tax Credit Program is a program for cities located adjacent to neighboring states to remain competitive in attracting new jobs. Receiving project city status for this program will make incentives available in the amount of up to 3 percent of the wages paid by the company on new eligible jobs. The program will only be available to four cities which have been chosen as pilot project cities. This program should be expanded to more communities that fit the qualifying characteristics. This program would help to keep Iowa's communities that border other states more competitive when attracting new business to the state. Requested Action: Support efforts to expand this program to allow more communities that fit the qualifying characteristics to be eligible to receive the incentive. This program would help to keep Iowa's communities that border other states more competitive when attracting new business to the state. Economic Development The role of city government in economic development is crucial. Economic activity requires roads, streets, airports, water and sanitation. New jobs necessitate more and better housing. Growing businesses seek quality of life amenities for employees and families, such as parks, recreation and libraries. Protection and safety of property and life must be assured. This can only be accomplished with the strong support of an effective city government. Successful quality of life programs need continued funding, such as Vision Iowa, REAP, CAT funds, Iowa Great Places, the Iowa Main Street program funds, and tax credits for historic preservation. Requested Action: Protect and enhance economic development tools enabling cities in Iowa to promote economic improvement throughout the state. Eminent Domain During 2006, the Legislature approved changes to the Eminent Domain Law. Included in the changes, and of particular concern, is the requirement that seventy-five percent or more of the area included in the urban renewal plan must consist of property in a slum or blighted condition at the time the plan was established in order for the entire project or acquisition plan area to be subject to condemnation by the municipality. We believe that a 51 % threshold is more reasonable. Furthermore, the new language provides that the project or acquisition plan area shall only include the adjacent and contiguous parcels necessary for the completion of planned activities for a specific business or housing project. This language would be limiting for downtown development projects that may be 5 larger in scope than just the parcels that meet the definition of slum and blight. Lastly, the burden for• the use of eminent domain for airport project is increased by the requirement that the Board of Supervisors must hold a public hearing and pass a resolution unless the airport improvement is FAA-required. This creates additional layers of burden on a municipality. Requested Action: Support efforts to amend sections of the Eminent Domain Law to allow for changes as proposed by the Iowa League of Cities and noted above. Fully Funding Enrich Iowa Program Enrich Iowa is a state aid program for Iowa's libraries. Until recently, Iowa was one of eight states without direct state aid to libraries. Current state funding is at $1 million statewide versus the recommended $3 million for full funding. If Enrich Iowa were fully funded, the Carnegie-Stout Public Library could realize at least $100,000 a year in state aid. Requested Action: Support efforts to increase funding for the Enrich Iowa program. Enterprise Zone Incentives The Enterprise Zone legislation was written to promote private investment in economically distressed areas of a city or county. To assist new employees of companies locating in enterprise zones, the legislation provides for employers to establish a capital fund for down payments or rental subsidies. The business funds this program through a credit from state withholding taxes, based on the wages paid to the participating employees. An amount equal to 1.5 percent of the gross wages paid by the employer is credited from the payment otherwise withheld and used to capitalize this fund. This feature of the legislation has not been utilized to date. One reason is that the credit produces so little capital for the housing assistance program. For an employee earning $10 per hour, the credit equals approximately $300. Typically, down payment assistance programs offer $3,000 to $5,000; rental subsidy programs average $2,500 to $3,000 annually. In order to make this program effective, the credit for withholding should be increased. Another option is to allow the credit to be "pooled," to be made available to all eligible employees. As the legislation currently is written, the 1.5 percent credit is made available on the basis of withholding from individual employees -for the benefit of only that employee. If the credit could be aggregated, a larger capital fund could be established, from which all employees purchasing or renting housing in the enterprise zone could access funds for their housing needs. Another reason for lack of employer participation in this program is that the legislation requires the employer to choose between use of the tax credit for job training or for providing a housing assistance program. Employers to date have chosen to use the credit to pay for training new employees. Requested action: The legislation should be amended to provide the credit for both job training and employee housing assistance and to "pool" the funds. This will increase the tax credit and increase interest in the program by employers. 6 Hotel and Food Establishment License Fees In the 2006 legislative session, House Study Bill (HSB) 648 was introduced. This bill proposed increasing the hotel and food establishment license fees, bringing them in line with costs of running the program. The bill passed in 2007 increased the various food license fees by a range of 20 - 30%. This increase will still not pay for the cost of doing risk-based inspections, as required by Iowa Code. Requested Action: Support legislation that will fully fund State mandated health inspections for Hotel and Food Establishments through increased license fees. School Food Program Inspections An amendment to Section 9(h) of the Richard B. Russell National School Lunch Act (42 U.S.C. 1758(f)(5)) went into effect July 2005. This amendment imposes an unfunded mandate requiring at least two school food program inspections per year instead of one. Now, the City of Dubuque Health Services Department will have to inspect school food lunch programs (which actually cook food on-site vs. just serving food prepared at another site) two times per year, but will not receive any license or inspection fees for the service. The City does not believe it is necessary to inspect the school food lunch programs more than once per year based on past inspections. This unfunded mandate will add twelve inspections for a total of 50 annual uncompensated inspections for school lunch programs. Requested Action: Oppose legislation for a second School Food Program inspection, and/or create a funding mechanism to cover the costs of school lunch program inspections. 411 Contributions The City of Dubuque's contribution to the retirement system for police officers and firefighters went from 17% of wages in fiscal year 2003 to 25.48% of wages in fiscal year 2008. The City's contribution will be 18.75% of wages in fiscal year 2009. The contribution rate for police officers and firefighters has remained unchanged since Fiscal Year 1997. Their contribution is 9.35% of wages. Requested action: Any future increases in funding to support the retirement system for police officers and firefighters should be borne by the employees and not the cities. In the event there is a reduction in the funding needed to support the retirement system for police officers and firefighters, cities contribution to the system should be reduced. 411 Subrogation Currently in Chapter 411, cities are not allowed to seek reimbursement from Third Parties for costs incurred for Police and Fire injury and illness claims. As such, a Police or Fire employee may collect against the City for an injury or illness claim and collect a second time for the same incident against a Third Party. If the employee is successful in getting payment from the Third Party, the City is currently not able to obtain reimbursement (subrogate) from the Third Party payment. Requested action: 7 Amend Chapter 411 to allow cities to seek reimbursement from third parties for costs incurred for Police and Fire injury and illness claims. Seasonal Employees Currently, temporary seasonal employees that accept a job that starts on a specific date and ends on a specific date are eligible to collect unemployment. For example, temporary employees hired for 3 or 4 months to mow lawns during the summer are allowed at the end of the summer to collect unemployment even though they know the job is seasonal when hired. This puts a costly burden on the employer. Requested action: Amend the unemployment law so that seasonal employees are not allowed to collect unemployment. Underage and Binge Drinking Current legislation provides for a penalty to be placed upon the establishment that serves minors. However, only a simple misdemeanor penalty is placed upon the underage person attempting to purchase alcoholic beverages. This does not discourage this problem, which is particularly prevalent in college-age students. In an effort to combat underage consumption and "Binge Drinking" by our college age population, we would ask legislative consideration to increase the simple misdemeanor penalty found in Iowa Code Chapter 321.216 and 123.50 to a higher penalty. Requested action: Pass legislation to increase the simple misdemeanor penalty found in Iowa Code Chapter 321.216 and 123.50 to a higher penalty. Expand Definition of Good Moral Character One of the criteria for the issuance of a State of Iowa liquor license is determined by "Person of Good Moral Character" as defined in State of Iowa Code 123.3 (26)(d). The State takes into consideration the local municipality's interpretation of "Person of Good Moral Character" prior to issuing a liquor license. Requested action: Review the definition 123.3(26)(d) "Person of Good Moral Character" by consideration to expand felony convictions to include appropriate indictable misdemeanors (i.e. convictions of O.W.I. (321J.2), Bootlegging (123.59) and other such liquor violations) Civil Rights Enforcement Civil rights agencies are the law enforcement tools for civil rights laws. The Iowa Civil Rights Commission works in partnership with the Dubuque Human Rights Commission and other local commissions to successfully leverage resources to enforce civil rights laws across Iowa. Apart of that partnership includes a contract arrangement I which local commissions are reimbursed for processing cases that the State Commission would have to process in the absence of a local commission. In addition, the Iowa Commission also is responsible for enforcement of civil rights in Dubuque County. The state and local agencies are leaders in efforts to educate business and industry on civil rights laws, on diversity, and on preventing discrimination. Increasing caseloads and outreach obligations with minimal staff are impeding Commissions' abilities to protect the public and sending the wrong message regarding the value we place on diversity and inclusivity, at a time when we are struggling as a state to attract economic development and build our workforce. Civil rights protection provides the mechanism to address and prevent problems in the workplace that could hamper new Iowans from locating and remaining in our state. Requested Action: Support budget increases for the Iowa Civil Rights Commission to enable the Commission to sufficiently reimburse local commissions for case processing and reduction in case backlogs and delays and to fully support statewide education and outreach efforts. Airport Issues AIR Fund Designate at least $3 million a year for aviation projects and programs through the establishment of the new Aviation and Iowa Resource or AIR fund. Vertical Infrastructure Funding Maintain Commercial Service Vertical Infrastructure funding of at least $1.5M and General Aviation Vertical Infrastructure funding at $750,000 for landside development projects at public-owned, public-use airports in Iowa. Consider use tax on aircraft sales as revenue source. State Aviation Fund Beginning in FY 2008, revenues from aviation fuel taxes and aircraft registration fees will be deposited into the State Aviation Fund. Revenues from use taxes collected from aircraft sales must also be deposited into the State Aviation Fund to be reinvested into Iowa's air transportation system. Air Service Development Iowa is underserved by commercial air carriers. Recommend establishing a grant program using revenues from aviation fuel taxes already collected to assist smaller commercial service airport in developing and implementing air service programs. Airport Property Taxation Public property is exempt from property taxes. Publicly-owned, public use airports are pubic facilities. Airports need legislative clarification that airport property used for agriculture and other (non-aviation uses) is not subject to property taxation. The main purpose of such property is to maintain runway protection zones and compatible land uses for the safety of aviation activities. Eminent Domain Publicly-owned airports are important public facilities. Airports and their sponsors need to have the ability to use eminent domain when necessary for publicly-owned airport projects that play a role in maintaining and increasing safety and in meeting the growing air transportation demands. Rebuild Iowa Provide for continuation of Rebuild Iowa Infrastructure Fund appropriations for vertical infrastructure projects at both commercial and general aviation airports. 9 Expand Cities' Extraterritorial Jurisdiction Cities have extraterritorial jurisdiction (ETJ) for up to two miles from their corporate limits for subdivision review and approval only if the County has zoning for the rural areas. Extending the cities' ETJ to include review and approval of zoning changes would facilitate planned and managed growth. Legislation should provide incentives for governments to voluntarily plan together and identify recommended land use impact to be considered during the planning process. The League supports legislation that expands land management practices such as ETJ of cities to include review and approval of zoning changes. Requested action: Support legislation enabling cooperative planning and effective land management practices. Property Owners on Historic Preservation Commissions Section 303.34 of the Iowa Code requires that "At least one resident of each designated area of historical significance shall be appointed to the commission." This requirement is problematic for the City of Dubuque's Old Main Historic District, which is primarily commercial. It would be beneficial for the City in the recruitment and retention of commissioners to be able to appoint property owners to represent historic districts. Furthermore, since historic preservation regulations apply to the rehabilitation, renovation and restoration of property, allowing property owners to serve on the commission would be appropriate. Furthermore, some Iowa cities are experiencing burgeoning commissions as historic districts are designated and representatives of each district are appointed. To avoid "over-populating" a commission, allowing a majority of the districts to be represented on a historic preservation commission would be appropriate. Requested action: Enact legislation allowing property owners to represent a majority of the historic districts on the Historic Preservation Commission. Appeal of Actions by Historic Preservation Commission Section 303.34 of the Iowa Code states that an aggrieved party may appeal the action of a historic preservation commission to the City Council, and then to district court. The City Council, like the court, has to consider whether the commission exercised its powers and followed the guidelines established by law and ordinance, and whether the commission's action was "patently arbitrary and capricious." This process places the City Council in the difficult and uncomfortable position of interpreting technical guidelines and determining their appointees "arbitrary and capricious." The City Council would support an alternative process. Requested action: Consider legislation providing an alternative appeals process regarding an action of the historic preservation commission. Ambiant Air Quality Rules In July 2004 the Environmental Protection Commission set H2S limits at 30 parts per billion (ppb) with a 60 minute average. Due to the fact that this is an air quality rule, it has to affect everyone, farmers, industries and municipalities alike. This rule could have disastrous effects on wastewater plants causing cities to provide for major H2S, ammonia and other mercapton control system that are very expensive and costly to operate. 10 Requested action: Enact legislation that exempts local government from the 30 ppb rule. Increase REAP Funding in the Environment First Fund REAP stands for Resource Enhancement and Protection. It is a program in the State of Iowa that invests in, as its name implies, the enhancement and protection of the state's natural and cultural resources. The following four state agencies administer REAP programs: 1. Department of Natural Resources 2. Department of Agriculture and Land Stewardship, Division of Soil Conservation 3. Department of Cultural Affairs, State Historical Society 4. Department of Transportation REAP funds go into eight different programs based on percentages that are specified in state law. REAP Fund Allocation: First $350,000 each year goes to Conservation Education and 1% of balance goes for DNR Administration. The remaining balance is then divided as follows: 1. DNR Open Space 28% 2. City Parks and Open Space 15% 3. Soil and Water Enhancement 20% 4. County Conservation 20% 5. DNR Land Management 9% 6. Historical Resources 5% 7. Roadside Vegetation 3% REAP is funded from the state's Environment First Fund (Iowa gaming receipts) and from the sale of the natural resource license plate. The state legislature sets the amount of REAP funding every year, and in the recent past that level has been $10 million from the general fund. Interest from the REAP account and receipts from the sale of natural resource license plates add about $1.0 million to this appropriation for a total of $11 million a year. REAP was originally authorized for $30 million per year for 10 years. In 1996, the state legislature reduced the authorized maximum appropriation from $30 million to $20 million per year and extended the program's life to 2021. Last year the legislature increased the REAP appropriation by $4.5 million to $15.5 million (a 40% increase). Requested Acfion: Request that the Iowa Legislature increase REAP funding to $20 million next year, so for the 1 Sc time in its 18-year history REAP will be fully funded. Assessor's Bill Property tax experts or representatives are now part of the tax appeal process. A tax representative can file an appeal for a large commercial property under a contingency basis, receiving their pay based on a percentage of the property tax savings they can achieve for their client. In many of these cases little or no money is expended by the taxpayer. The representative files a protest with the Board of Review and supplies little or no information to the Board. The Board may deny the protest but the tax representative will file a protest to either District Court or the Property Assessment 11 Appeal Board. At this point the tax representative may produce more information or they may try to negotiate a settlement. On the assessor's side it may be very costly to hire appraisals and fight this out in Court. A single appraisal for a large Commercial or Industrial property will easily exceed $5000. Also, many appeals to the Board of Review are filed at the last minute with a statement such as information to be presented at hearing. Many appellants never provide the information or provide it very late in the Board of Review session so the Board is unable to reach a well founded conclusion. Requested Action: Request the Iowa Legislature to limit appeals to District Court and the Property Assessment Appeal Board to matters and information that were presented before the local Board of Review. Ask the Iowa Legislature to review appeal dates and Board of Review sessions to allow sufficient time for appellants to present all their information. 12