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House Journal: Page 573: Monday, February 27, 1995

15   questions involved in said the appeal and shall
within
16   ten days after such the hearing, mail to the owner
at
17   the owner's last known address, notice of its
18   decision.  In the event of disallowance the owner may,
19   within ten days from the date such the notice is
20   mailed, appeal such the disallowance by the board of
21   supervisors to the district court of that county by
22   serving written notice of appeal on the county
23   auditor.  The appeal shall be tried de novo and may be
24   heard in term time or vacation.  The decision of the
25   district court thereon shall be final.
26     Sec. 35.  Section 426.7, Code 1995, is amended to
27   read as follows:
28     426.7  WARRANTS DRAWN BY DIRECTOR.
29     After receiving from the county auditors the
30   certifications provided for in section 426.6, and
31   during the following fiscal year, the director of
32   revenue and finance shall draw warrants on the
33   agricultural land credits credit fund created in
34   section 426.1, payable to the county treasurers in the
35   amount certified by the county auditors of the
36   respective counties and mail the warrants to the
37   county auditors on August 15 of each year taking into
38   consideration the relative budget and cash position of
39   the state resources.  However, if the agricultural
40   land credits credit fund is insufficient to pay in
41   full the total of the amounts certified to the
42   director of revenue and finance, the director shall
43   prorate the fund to the county treasurers and notify
44   the county auditors of the pro rata percentage on or
45   before August June 1.
46     Sec. 36.  Section 441.21, subsection 1, Code 1995,
47   is amended by adding the following new paragraph:
48     NEW PARAGRAPH.  h.  Notwithstanding any other
49   provision of this section, beginning with valuations
50   established as of January 1, 1996, in computing actual
Page  19
 1   value of agricultural structures, other than
 2   agricultural dwellings, the assessor shall exclude the
 3   first two hundred thousand dollars in total actual
 4   value of all such structures on each parcel of land.
 5   The excluded valuation of such structures shall not be
 6   removed from the productivity formula in establishing
 7   agricultural values.
 8     Sec. 37.  Section 425.40, Code 1995, is repealed.
 9     Sec. 38.  Chapter 425A, Code 1995, is repealed.
10     Sec. 39.  EFFECTIVE DATES.
11     1.  Sections 23, 24, 25, 26, 27, 28, 29, 30, 31,
12   and 37 of this Act, being deemed of immediate
13   importance, take effect upon enactment for purposes of
14   property tax credits payable on or after July 1, 1995.
15     2.  Sections 32, 33, 34, 35, and 38 of this Act

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 1)

© 1995 Cornell College and League of Women Voters of Iowa

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URL: /DOCS/GA/76GA/Session.1/HJournal/00500/00573.html
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