Text: SSB02020 Text: SSB02022 Text: SSB02000 - SSB02099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. REPORT TO TASK FORCE TO STUDY STATE AND LOCAL 1 2 TAXATION. By October 1, 1998, representatives of the Iowa 1 3 state treasurers association shall furnish a report to the 1 4 task force, established by the legislative council, to study 1 5 Iowa's system of state and local taxation. The report shall 1 6 recommend a process by which counties and the state can 1 7 achieve the goal of providing a uniform tax statement design 1 8 to be used statewide for tax statements issued for the fiscal 1 9 year beginning July 1, 1999, and all subsequent fiscal years. 1 10 Sec. 2. Section 445.5, subsection 1, unnumbered paragraph 1 11 2, Code Supplement 1997, is amended to read as follows: 1 12 If the person receiving the statement is not the 1 13 titleholder of record or contract holder of record of the 1 14 parcel, that person shall pay a fee at the rate of two dollars 1 15 per parcel for each year. The treasurer shallat the same1 16timedeliver to the titleholder of record or contract holder 1 17 of record a copy of the statement when the statement is 1 18 provided to someone other than the titleholder or contract 1 19 holder of record for the purpose of paying property taxes due. 1 20 However, for a list of tax statements requested as one 1 21 document, whether prepared electronically or otherwise, the 1 22 treasurer may negotiate a reasonable fee for the cost of 1 23 preparing the document. 1 24 Sec. 3. NEW SECTION. 445.6 APPLICATION TO WAIVE TAX 1 25 STATEMENT REQUIREMENTS. 1 26 For the fiscal years beginning July 1, 1998, July 1, 1999, 1 27 and July 1, 2000, a county may apply to the director of the 1 28 department of management for a deferral in implementing the 1 29 requirements of section 445.5, subsection 1. For the fiscal 1 30 year beginning July 1, 1998, the application for deferral must 1 31 be received by the department within thirty days of enactment 1 32 of this Act. For the fiscal year beginning July 1, 1999, the 1 33 application for deferral must be received by the department on 1 34 or before January 1, 1999. For the fiscal year beginning July 1 35 1, 2000, the application for deferral must be received by the 2 1 department on or before January 1, 2000. 2 2 An application for deferral must outline in detail the 2 3 reason why the county is requesting the deferral and why the 2 4 county is unable to substantially comply with the tax 2 5 statement format requirements of section 445.5, subsection 1. 2 6 When reviewing a county's application, the director shall, 2 7 among other factors, consider whether or not the county 2 8 contracts with, or otherwise uses the services of, accounting 2 9 vendors or computer software vendors who have software that 2 10 will facilitate the timely implementation of the tax statement 2 11 format requirements of section 445.5, subsection 1. A 2 12 presumption arises that these counties are capable of 2 13 complying with the requirements of section 445.5, subsection 2 14 1. The director shall notify the county treasurer of the 2 15 director's decision within two weeks of receipt of a deferral 2 16 application from the county. If the director grants a 2 17 deferral to a county, application of section 445.5, subsection 2 18 1, is waived for that county. 2 19 A county granted a deferral pursuant to this section shall, 2 20 for the fiscal year for which the deferral is granted, provide 2 21 with the tax statement an enclosure detailing comparative 2 22 property tax data for each taxing authority in the county. 2 23 The comparative data shall include the total amount of taxes 2 24 levied by each taxing authority in the previous fiscal year 2 25 and the current fiscal year, the dollar amount difference 2 26 between the two amounts, and that same difference expressed as 2 27 a percentage increase or decrease. The treasurer shall also 2 28 publish the comparative data in each official newspaper in the 2 29 county as determined pursuant to chapter 349. The comparative 2 30 data enclosure and publication shall also contain a statement 2 31 that the county received from the state a deferral from the 2 32 timely implementation of the tax statement format 2 33 requirements. 2 34 For the purposes of this section and section 445.5, "taxing 2 35 authority" means a public body which has the authority to 3 1 certify a tax to be levied, including townships, school 3 2 districts, cities, and counties. 3 3 Sec. 4. This Act, being deemed of immediate importance, 3 4 takes effect upon enactment. 3 5 EXPLANATION 3 6 House File 726, enacted in 1997, required county treasurers 3 7 to send a tax statement to the taxpayer and to the titleholder 3 8 or contract holder of record. The legislation also required 3 9 that the tax statement contain specified comparative 3 10 information. 3 11 This bill requires representatives of the Iowa state 3 12 treasurers association to report to the legislative council's 3 13 task force on Iowa's system of state and local taxation on the 3 14 various impacts of requiring counties to include comparative 3 15 tax information on the property tax statement. 3 16 The bill also allows a county to defer implementation of 3 17 the property tax statement comparative data requirements for 3 18 fiscal years 1998-1999, 1999-2000, and 2000-2001 by filing an 3 19 application for deferral with the department of management. 3 20 For the fiscal year beginning July 1, 1998, the application 3 21 for deferral must be received within 30 days of the effective 3 22 date of this bill. For the fiscal year beginning July 1, 3 23 1999, the application must be received on or before January 1, 3 24 1999. For the fiscal year beginning July 1, 2000, the 3 25 application must be received on or before January 1, 2000. 3 26 The bill defines taxing authority to mean a public body which 3 27 has the authority to certify a tax to be levied, including 3 28 townships, school districts, cities, and counties. 3 29 The bill also allows the county treasurer to negotiate a 3 30 fee for tax lists requested which contain tax statement 3 31 information for multiple parcels. 3 32 The bill takes effect upon enactment. 3 33 LSB 3691SC 77 3 34 sc/sc/14.1
Text: SSB02020 Text: SSB02022 Text: SSB02000 - SSB02099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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