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Text: HF00366                           Text: HF00368
Text: HF00300 - HF00399                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

House File 367

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 427.9, Code 1995, is amended to read as
  1  2 follows:
  1  3    427.9  SUSPENSION OF TAXES, ASSESSMENTS, AND RATES OR
  1  4 CHARGES, INCLUDING INTEREST, FEES, AND COSTS.
  1  5    If a person is a recipient of federal supplementary
  1  6 security income or state supplementary assistance, as defined
  1  7 in section 249.1, or is a resident of a health care facility,
  1  8 as defined by section 135C.1, which is receiving payment from
  1  9 the department of human services for the person's care, the
  1 10 person shall be deemed to be unable to contribute to the
  1 11 public revenue.  The director of human services shall notify
  1 12 the board of supervisors of the county in which the assisted
  1 13 person owns parcels, as defined in section 445.1, of the fact,
  1 14 giving a statement of a person receiving such assistance of
  1 15 the tax suspension provision and shall provide the person with
  1 16 evidence to present to the appropriate county board of
  1 17 supervisors which shows the person's eligibility for tax
  1 18 suspension on parcels owned, possessed, or upon which the
  1 19 person is paying taxes as a purchaser under contract.  The
  1 20 board of supervisors so notified, without the filing of a
  1 21 petition and statement as specified in section 427.8, shall
  1 22 order the county treasurer to suspend the collection of all
  1 23 the taxes, special assessments, and rates or charges,
  1 24 including interest, fees, and costs, assessed against the
  1 25 parcels and remaining unpaid by the person or contractually
  1 26 payable by the person, for such time as the person remains the
  1 27 owner or contractually prospective owner of the parcels, and
  1 28 during the period the person receives assistance as described
  1 29 in this section.  The director of human services shall advise
  1 30 the person that the person may apply for an additional
  1 31 property tax credit pursuant to sections 425.16 to 425.39
  1 32 which shall be credited against the amount of the taxes
  1 33 suspended.  
  1 34                           EXPLANATION
  1 35    This bill removes the requirement that the department of
  2  1 human services notify the appropriate county boards of
  2  2 supervisors to suspend taxes when a landowner or a person
  2  3 purchasing land under contract in the county receives state
  2  4 payment for care either as a recipient of supplemental
  2  5 security income or state supplementary assistance, or as a
  2  6 resident of a health care facility.  Under the bill the
  2  7 recipient of state payment for care is now responsible for
  2  8 notification of the board of supervisors.  
  2  9 LSB 1291HV 76
  2 10 cl/jw/5
     
Text: HF00366                           Text: HF00368
Text: HF00300 - HF00399                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index
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