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House Journal: Page 591: Monday, February 27, 1995

33   officers, employees, and agents, as defined in chapter
34   670.
35     c.  The state appeal board shall approve,
36   disapprove, or reduce the amount of excess property
37   tax dollars requested.  The board shall take into
38   account the intent of this section to provide property
39   tax relief.  The decision of the board shall be
40   rendered at a regular or special meeting of the board
41   within twenty days of the board's receipt of an
42   appeal.
43     d.  Within seven days of receipt of the decision of
44   the state appeal board, the county shall adopt and
45   certify its budget under section 331.434, which budget
46   may be protested as provided in section 331.436.  The
47   budget shall not contain an amount of property tax
48   dollars in excess of the amount approved by the state
49   appeal board.
50     4.  Rate adjustment by county auditor.  In addition
Page  37
 1   to the requirement of the county auditor in section
 2   444.3 to establish a rate of tax which does not exceed
 3   the rate authorized by law, the county auditor shall
 4   also adjust the rate if the amount of property tax
 5   dollars to be raised is in excess of the amount
 6   specified in subsection 1, as may be adjusted pursuant
 7   to subsection 3.
 8     Sec. 56.  Section 445.23, Code 1995, is amended to
 9   read as follows:
10     445.23  STATEMENT OF TAXES DUE.
11     1.  Upon request, the The county treasurer
shall
12   state in writing the full amount of taxes against a
13   parcel, all sales for unpaid taxes, and the amount
14   needed to redeem the parcel, if redeemable.  If the
15   person requesting the statement is not the titleholder
16   of record or contract holder of record of the parcel,
17   that person shall pay a fee at the rate of two dollars
18   per parcel for each year for which information is
19   requested, and the money shall be deposited in the
20   county general fund.
21     2.  The county treasurer shall include in a
22   prominent place on the tax statement the amount of
23   each of the following state tax credits that apply to
24   the parcel and amount by which each credit reduced the
25   taxes due on the parcel:
26     a.  Homestead credit under chapter 425.
27     b.  Military service credit under chapter 426A.
28     c.  Extraordinary credit under chapter 425.
29     d.  Mental health, mental retardation, and de-
30   velopmental disabilities property tax relief under
31   section 331.438A.
32     e.  Farm tax credit under chapter 426.
33     Sec. 57.  REPEAL.  1994 Iowa Acts, chapter 1163,

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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