Text: HF02200 Text: HF02202 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 441.43, Code 1997, is amended to read 1 2 as follows: 1 3 441.43 POWER OF COURT. 1 4 1. Upon trial of any appeal from the action of the board 1 5 of review fixing the amount of assessment upon any property 1 6 concerning which complaint is made, the court may increase, 1 7 decrease, or affirm the amount of the assessment appealed 1 8 from. 1 9 2. If the decision of the court is in favor of the 1 10 property owner or aggrieved taxpayer, the court shall tax as 1 11 part of the costs the reasonable attorney fees of the property 1 12 owner or aggrieved taxpayer, as provided in section 625.22. 1 13 The attorney fees shall be apportioned between the various 1 14 taxing bodies participating in the proceeds of the collection 1 15 of taxes involved in the appeal, according to the provisions 1 16 of section 441.40. 1 17 Sec. 2. Section 625.22, Code 1997, is amended to read as 1 18 follows: 1 19 625.22ATTORNEY'SATTORNEY FEES – COSTS. 1 20 1. When judgment is recovered upon a written contract 1 21 containing an agreement to payan attorney's feeattorney 1 22 fees, the court shall allow and tax as a part of the costsa1 23 reasonableattorney's feeattorney fees to be determined by 1 24 the court. 1 25 2. In an action against the maker to recover payment on a 1 26 dishonored check or draft, as defined in section 554.3104, the 1 27 plaintiff, if successful, may recover, in addition to all 1 28 other costs or surcharges provided by law, all court costs 1 29 incurred, includingareasonableattorney's feeattorney fees, 1 30 or an individual's cost of processing a small claims recovery 1 31 such as lost time and transportation costs from the maker of 1 32 the check or draft. However, lost time and transportation 1 33 costs of an assignee shall not be awarded under section 631.14 1 34 to a person who in the regular course of business takes 1 35 assignments of instruments or accounts pursuant to chapter 2 1 539. Only actual out-of-pocket expenses incurred in obtaining 2 2 the small claim recovery may be awarded to the assignee. Any 2 3 additional charges shall be determined by the court. If the 2 4 defendant is successful in the action and the court determines 2 5 the action was frivolous, the court may award the defendant 2 6 reasonableattorney'sattorney fees. 2 7 3. In any appeal of a property tax assessment to a 2 8 district court pursuant to section 441.38, a prevailing 2 9 property owner or aggrieved taxpayer shall be entitled to 2 10 receive payment of reasonable attorney fees, which shall be 2 11 taxed as costs payable by the taxing bodies participating in 2 12 the proceeds of the collection of taxes involved in the 2 13 appeal, and apportioned and paid according to the provisions 2 14 of section 441.40. 2 15 Sec. 3. IMPLEMENTATION OF ACT. Section 25B.2, subsection 2 16 3, shall not apply to this Act. 2 17 EXPLANATION 2 18 This bill provides that a prevailing property owner or 2 19 aggrieved taxpayer in a property tax challenge may recover 2 20 reasonable attorney fees, which shall be taxed as part of the 2 21 costs apportioned among and payable by the taxing bodies 2 22 participating in the collection of taxes involved in the 2 23 appeal. New provisions regarding the award of fees are added 2 24 to Code chapter 441 regarding property assessment and 2 25 valuation and to Code chapter 625 regarding the award of costs 2 26 in civil actions. 2 27 This bill may include a state mandate as defined in Code 2 28 section 25B.3. This bill makes inapplicable Code section 2 29 25B.2, subsection 3, which would relieve a political 2 30 subdivision from complying with a state mandate if funding for 2 31 the cost of the state mandate is not provided or specified. 2 32 Therefore, political subdivisions are required to comply with 2 33 any state mandate included in this bill. 2 34 LSB 3354HH 77 2 35 jls/jl/8
Text: HF02200 Text: HF02202 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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