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House File 553, by committee on appropriations, a bill for an act relating to agriculture and natural resources, including for appropriations involving agriculture and natural resources, providing related statutory changes, and providing effective dates. Read first time and placed on the appropriations calendar. House File 554, by committee on ways and means, a bill for an act relating to state and local taxes including appeals of department of revenue and finance actions, the prohibition of unconstitutional or illegal tax collections, assessment procedures pertaining to amended returns, corporate income tax rates, sales tax on test laboratory services, collection of sales tax by out-of-state retailers, interest accrual on sales and use tax refunds, sales tax permit denial for delinquent taxes, bonding provisions for sales tax and environmental protection charge contested case decisions, costs associated with contested case hearings, penalty for underpayment of corporation income and franchise taxes, services subject to use tax, penalty for underpayment of use tax, the repeal of obsolete property tax provisions, and imposition of the drug excise tax on unprocessed marijuana plants and providing effective and applicability date provisions. Read first time and placed on the ways and means calendar. UNFINISHED BUSINESS CALENDAR Special Order The House resumed consideration of House Joint Resolution 14, a joint resolution proposing an amendment to the Constitution of the State of Iowa relating to protection of taxpayers' rights by limiting the growth rate of taxes, revenue, and spending of the state and local governments and by increasing the people's control over taxes, revenue, and spending of the state and local governments, previously deferred and placed on the Unfinished Business Calendar, Special Order. The House stood at ease at 10:10 a.m., until the fall of the gavel. The House resumed session at 10:45 a.m., Speaker Corbett in the chair. The following amendments, previously deferred, were withdrawn by unanimous consent: H-3243 filed by Koenigs of Mitchell on March 7, 1995. H-3248 filed by Shoultz of Black Hawk on March 7, 1995. Shoultz of Black Hawk offered the following amendment H-3249, previously deferred, filed by him and moved its adoption:
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