Text: HF00217 Text: HF00219 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE FILE 218 1 2 1 3 AN ACT 1 4 RELATING TO SERVICE OF NOTICES OF APPRAISEMENT OF PROPERTY 1 5 FOR STATE INHERITANCE TAX PURPOSES. 1 6 1 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 8 1 9 Section 1. Section 450.28, Code 1997, is amended to read 1 10 as follows: 1 11 450.28 NOTICE OF APPRAISEMENT. 1 12 It shall be the duty of all appraisers appointed under the 1 13 provisions of this chapter, upon receiving a commission as 1 14 herein provided, to give notice to the director of revenue and 1 15 finance, the attorney of record of the estate, if any, and 1 16 other persons known to be interested in the property to be 1 17 appraised, of the time and place at which they will appraise 1 18 such property, which time shall not be less than ten days from 1 19 the date of such notice. The notice shall further state that 1 20 the director of revenue and finance or any person interested 1 21 in the estate or property appraised may, within sixty days 1 22 after filing of the appraisement with the clerk of court, file 1 23 objections to the appraisement. The notice shall be servedin1 24the same manner as is prescribed for the commencement of civil1 25actions, or in such other manner as the court in its1 26discretion, may prescribe upon application of any appraiser or1 27any interested partyby certified mail and such notice is 1 28 deemed completed when the notice is deposited in the mail and 1 29 postmarked for delivery. 1 30 Sec. 2. Section 450.29, Code 1997, is amended to read as 1 31 follows: 1 32 450.29 NOTICE OF FILING. 1 33 Upon service of such notice and the making of such 1 34 appraisement, the notice, return thereonand appraisement 1 35 shall be filed with the clerk, and a copy of the appraisement 2 1 shall at once be filed by the clerk with the director of 2 2 revenue and finance. The clerk shall send a notice, by 2 3 ordinary mail, to the attorney of record of the estate, if 2 4 any, to the personal representative of the estate, and to each 2 5 person known to be interested in the estate or property 2 6 appraised. The notice shall state the date the appraisement 2 7 was filed with the clerk of court and shall include a copy of 2 8 the appraisement. 2 9 2 10 2 11 2 12 RON J. CORBETT 2 13 Speaker of the House 2 14 2 15 2 16 2 17 MARY E. KRAMER 2 18 President of the Senate 2 19 2 20 I hereby certify that this bill originated in the House and 2 21 is known as House File 218, Seventy-seventh General Assembly. 2 22 2 23 2 24 2 25 ELIZABETH ISAACSON 2 26 Chief Clerk of the House 2 27 Approved , 1997 2 28 2 29 2 30 2 31 TERRY E. BRANSTAD 2 32 Governor
Text: HF00217 Text: HF00219 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 1997 Cornell College and League of Women Voters of Iowa
Comments about this site or page? webmaster@legis.iowa.gov. Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Sat Jun 21 03:41:39 CDT 1997
URL: /DOCS/GA/77GA/Legislation/HF/00200/HF00218/970428.html
jhf