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House Journal: Page 574: Monday, February 27, 1995

16   take effect January 1, 1996, for property taxes
17   payable on or after July 1, 1996.
18     3.  Section 36 of this Act takes effect January 1,
19   1996, for computing valuations for taxes payable on or
20   after July 1, 1997.
21	DIVISION V
22	  MENTAL HEALTH PROPERTY TAX RELIEF -- LIMITATION
23     Sec. 40.  Section 123.38, unnumbered paragraph 2,
24   Code 1995, is amended to read as follows:
25     Any licensee or permittee, or the licensee's or
26   permittee's executor or administrator, or any person
27   duly appointed by the court to take charge of and
28   administer the property or assets of the licensee or
29   permittee for the benefit of the licensee's or
30   permittee's creditors, may voluntarily surrender a
31   license or permit to the division.  When a license or
32   permit is surrendered the division shall notify the
33   local authority, and the division or the local
34   authority shall refund to the person surrendering the
35   license or permit, a proportionate amount of the fee
36   received by the division or the local authority for
37   the license or permit as follows:  If a license or
38   permit is surrendered during the first three months of
39   the period for which it was issued, the refund shall
40   be three-fourths of the amount of the fee; if
41   surrendered more than three months but not more than
42   six months after issuance, the refund shall be one-
43   half of the amount of the fee; if surrendered more
44   than six months but not more than nine months after
45   issuance, the refund shall be one-fourth of the amount
46   of the fee.  No refund shall be made, however, for any
47   special liquor permit, nor for a liquor control
48   license, wine permit, or beer permit surrendered more
49   than nine months after issuance.  For purposes of this
50   paragraph, any portion of license or permit fees used
Page  20
 1   for the purposes authorized in section 331.424,
 2   subsection 1, paragraphs "a", and "b", "c", "d",
"e",
 3   "f", "g", and "h", and in section 331.438A, shall
not
 4   be deemed received either by the division or by a
 5   local authority.  No refund shall be made to any
 6   licensee or permittee, upon the surrender of the
 7   license or permit, if there is at the time of
 8   surrender, a complaint filed with the division or
 9   local authority, charging the licensee or permittee
10   with a violation of this chapter.  If upon a hearing
11   on a complaint the license or permit is not revoked or
12   suspended, then the licensee or permittee is eligible,
13   upon surrender of the license or permit, to receive a
14   refund as provided in this section; but if the license
15   or permit is revoked or suspended upon hearing the
16   licensee or permittee is not eligible for the refund

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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Last update: Sun Jan 14 21:05:02 CST 1996
URL: /DOCS/GA/76GA/Session.1/HJournal/00500/00574.html
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