Text: H05640 Text: H05642 Text: H05600 - H05699 Text: H Index Bills and Amendments: General Index Bill History: General Index
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1 1 Amend the amendment, H-5523, to Senate File 2449,
1 2 as amended, passed, and reprinted by the Senate, as
1 3 follows:
1 4 #1. Page 3, by inserting after line 26 the
1 5 following:
1 6 "DIVISION
1 7 ABATEMENT OF TAXES
1 8 Sec. . NEW SECTION. 427.8A PETITION FOR
1 9 SUSPENSION AND ABATEMENT OF TAXES DUE TO A DISASTER.
1 10 The board of supervisors may suspend or abate all
1 11 or part of taxes on a parcel of private property in
1 12 order to prevent or abate a public nuisance and to
1 13 encourage repair or reconstruction of private property
1 14 damaged due to a disaster. The owner of property
1 15 damaged due to a disaster may file a petition, duly
1 16 sworn to, with the board of supervisors, stating the
1 17 circumstances of the disaster and giving a statement
1 18 of parcels, as defined in section 445.1, damaged by
1 19 the disaster, and other information as the board may
1 20 require. The board of supervisors may order the
1 21 county treasurer to suspend the collection of the
1 22 taxes, special assessments, and rates or charges,
1 23 including interest, fees, and costs, which are
1 24 assessed against the petitioner or the petitioner's
1 25 estate for the current year and those unpaid for prior
1 26 years. If the owner agrees to repair the damage or
1 27 reconstruct the property, the board may also abate
1 28 future taxes, special assessments, and rates or
1 29 charges, including interest, fees, and costs for a
1 30 period not to exceed five years. The petition, when
1 31 approved, shall be filed by March 1 of the current tax
1 32 year with the treasurer.
1 33 For purposes of this section, "disaster" means
1 34 manmade and natural occurrences including, but not
1 35 limited to, fire, flood, earthquake, tornado, or
1 36 windstorm which results in damage exceeding fifty
1 37 percent of the property's assessed value."
1 38 #2. Page 6, line 7, by inserting after the word
1 39 "tax," the following: "allowing for the suspension or
1 40 abatement of property taxes as a result of a
1 41 disaster,".
1 42
1 43
1 44
1 45 SHOULTZ of Black Hawk
1 46 SF 2449.708 76
1 47 mg/sc
Text: H05640 Text: H05642 Text: H05600 - H05699 Text: H Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
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