Text: SF02060 Text: SF02062 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 SENATE FILE 2061 1 2 1 3 AN ACT 1 4 RELATING TO PROPERTY TAX STATEMENTS AND TO A DELAY IN 1 5 IMPLEMENTING THE INCLUSION OF CERTAIN INFORMATION ON 1 6 PROPERTY TAX STATEMENTS BY PROVIDING A DEFERRAL 1 7 APPLICATION PROCESS AND PROVIDING AN EFFECTIVE DATE. 1 8 1 9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 10 1 11 Section 1. REPORT TO TASK FORCE TO STUDY STATE AND LOCAL 1 12 TAXATION. By October 1, 1998, representatives of the Iowa 1 13 state treasurers association shall furnish a report to the 1 14 task force, established by the legislative council, to study 1 15 Iowa's system of state and local taxation. The report shall 1 16 recommend a process by which counties and the state can 1 17 achieve the goal of providing a uniform tax statement design 1 18 to be used statewide for tax statements issued for the fiscal 1 19 year beginning July 1, 1999, and all subsequent fiscal years. 1 20 Sec. 2. Section 445.5, subsection 1, unnumbered paragraph 1 21 1, Code Supplement 1997, is amended to read as follows: 1 22 As soon as practicable after receiving the tax list 1 23 prescribed in chapter 443, the treasurer shall deliver to the 1 24taxpayertitleholder a statement of taxes due and payable 1 25 which shall include the following information: 1 26 Sec. 3. Section 445.5, subsection 1, unnumbered paragraph 1 27 2, Code Supplement 1997, is amended by striking the paragraph 1 28 and inserting in lieu thereof the following: 1 29 2. The county treasurer shall each year, upon request, 1 30 deliver to the following persons or entities, or their duly 1 31 authorized agents, a copy of the tax statement or tax 1 32 statement information: 1 33 a. Contract purchaser. 1 34 b. Lessee. 1 35 c. Mortgagee. 2 1 d. Financial institution organized or chartered or holding 2 2 an authorization certificate pursuant to chapter 524, 533, or 2 3 534. 2 4 e. Federally chartered financial institution. 2 5 The treasurer may negotiate and charge a reasonable fee not 2 6 to exceed the cost of producing the information for the 2 7 requestor for a tax statement or tax statement information 2 8 provided by the treasurer. 2 9 3. A person other than those listed in subsection 2, who 2 10 requests a tax statement or tax statement information, shall 2 11 pay a fee to the treasurer at a rate not to exceed two dollars 2 12 per parcel. 2 13 Sec. 4. NEW SECTION. 445.6 APPLICATION TO WAIVE TAX 2 14 STATEMENT REQUIREMENTS. 2 15 For the fiscal years beginning July 1, 1998, and July 1, 2 16 1999, a county may apply to the director of the department of 2 17 management for a deferral in implementing the property tax 2 18 statement format requirements of section 445.5, subsection 1, 2 19 paragraphs "a" through "i". For the fiscal year beginning 2 20 July 1, 1998, the application for deferral must be received by 2 21 the department within thirty days of enactment of this Act. 2 22 For the fiscal year beginning July 1, 1999, the application 2 23 for deferral must be received by the department on or before 2 24 January 1, 1999. 2 25 An application for deferral must outline in detail the 2 26 reason why the county is requesting the deferral and why the 2 27 county is unable to substantially comply with the tax 2 28 statement format requirements of section 445.5, subsection 1. 2 29 When reviewing a county's application, the director shall, 2 30 among other factors, consider whether or not the county 2 31 contracts with, or otherwise uses the services of, accounting 2 32 vendors or computer software vendors who have software that 2 33 will facilitate the timely implementation of the tax statement 2 34 format requirements of section 445.5, subsection 1. A 2 35 presumption arises that these counties are capable of 3 1 complying with the property tax statement format requirements 3 2 of section 445.5, subsection 1. The director shall notify the 3 3 county treasurer of the director's decision within thirty days 3 4 of receipt of a deferral application from the county. If the 3 5 director grants a deferral to a county, application of the 3 6 property tax statement format requirements of section 445.5, 3 7 subsection 1, is waived for that county. 3 8 A county granted a deferral pursuant to this section shall, 3 9 for the fiscal year for which the deferral is granted, provide 3 10 with the tax statement an enclosure detailing comparative 3 11 property tax data for each taxing authority in the county. 3 12 The comparative data shall include the total amount of taxes 3 13 levied by each taxing authority in the previous fiscal year 3 14 and the current fiscal year, the dollar amount difference 3 15 between the two amounts, and that same difference expressed as 3 16 a percentage increase or decrease. The comparative data 3 17 enclosure shall also contain a statement that the county 3 18 received from the state a deferral from the timely 3 19 implementation of the tax statement format requirements. 3 20 For the purposes of this section and section 445.5, "taxing 3 21 authority" means a public body which has the authority to 3 22 certify a tax to be levied. 3 23 Sec. 5. This Act, being deemed of immediate importance, 3 24 takes effect upon enactment. 3 25 3 26 3 27 3 28 MARY E. KRAMER 3 29 President of the Senate 3 30 3 31 3 32 3 33 RON J. CORBETT 3 34 Speaker of the House 3 35 4 1 I hereby certify that this bill originated in the Senate and 4 2 is known as Senate File 2061, Seventy-seventh General Assembly. 4 3 4 4 4 5 4 6 MARY PAT GUNDERSON 4 7 Secretary of the Senate 4 8 Approved , 1998 4 9 4 10 4 11 4 12 TERRY E. BRANSTAD 4 13 Governor
Text: SF02060 Text: SF02062 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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