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House Journal: Page 615: Tuesday, February 28, 1995

20   situated by serving notice of said appeal upon the
21   chairperson of said the board.  The board shall hear
22   such the appeal promptly and shall determine anew
all
23   questions involved in said the appeal and shall
within
24   ten days after such the hearing, mail to the owner
at
25   the owner's last known address, notice of its
26   decision.  In the event of disallowance the owner may,
27   within ten days from the date such notice is mailed,
28   appeal such the disallowance by the board of
29   supervisors to the district court of that county by
30   serving written notice of appeal on the county
31   auditor.  The appeal shall be tried de novo and may be
32   heard in term time or vacation.  The decision of the
33   district court thereon shall be final.
34     Sec. 135.  Section 426.7, Code 1995, is amended to
35   read as follows:
36     426.7  WARRANTS DRAWN BY DIRECTOR.
37     After receiving from the county auditors the
38   certifications provided for in section 426.6, and
39   during the following fiscal year, the director of
40   revenue and finance shall draw warrants on the
41   agricultural land credits farm tax credit fund
created
42   in section 426.1, payable to the county treasurers in
43   the amount certified by the county auditors of the
44   respective counties and mail the warrants to the
45   county auditors on August 15 of each year taking into
46   consideration the relative budget and cash position of
47   the state resources.  However, if the agricultural
48   land credits farm tax credit fund is insufficient to
49   pay in full the total of the amounts certified to the
50   director of revenue and finance, the director shall

Page   3

 1   prorate the fund to the county treasurers and notify
 2   the county auditors of the pro rata percentage on or
 3   before August July 1."
 4     2.  Page 18, line 48, by inserting after the
 5   letter "h." the following:  "(1)".
 6     3.  Page 19, line 3, by striking the words "two
 7   hundred" and inserting the following:  "one hundred
 8   fifty".
 9     4.  Page 19, line 4, by inserting after the word
10   "land" the following:  "as provided in subparagraph
11   (2)".
12     5.  Page 19, by inserting after line 7 the
13   following:
14     "(2)  An owner of agricultural structures shall not
15   file a claim for or be granted more than one one
16   hundred fifty thousand dollar exclusion under
17   subparagraph (1) for more than one parcel in the
18   state.  For purposes of determining if a claim is
19   filed for more than one parcel and computing the
20   amount of a claim, agricultural structures are

Iowa General Assembly

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

© 1995 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Sun Jan 14 21:05:02 CST 1996
URL: /DOCS/GA/76GA/Session.1/HJournal/00600/00615.html
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