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House Journal: Page 1384: Monday, April 21, 1997

21   be filed not later than July 1 of the year for which
22   the person is claiming the credit.  A claim filed
23   after July 1 of the year for which the person is
24   claiming the credit shall be considered as a claim
25   filed for the following year.
26     Upon the filing and allowance of the claim, the
27   claim shall be allowed on that commercial property for
28   successive years without further filing as long as the
29   property is legally or equitably owned and used as
30   commercial property by that person or that person's
31   spouse on July 1 of each of those successive years.
32   When the property is sold or transferred, the buyer or
33   transferee who wishes to qualify shall refile for the
34    credit.
35     Sec. 303.  NEW SECTION.  426C.3  FORMS - RULES.
36     The director of revenue and finance shall prescribe
37   the form for the making of verified statement and
38   designation of commercial property, the form for the
39   supporting affidavits required herein, and such other
40   forms as may be necessary for the proper
41   administration of this chapter.  Whenever necessary,
42   the department of revenue and finance shall forward to
43   the county auditors of the several counties in the
44   state the prescribed sample forms, and the county
45   auditors shall furnish blank forms prepared in
46   accordance therewith with the assessment rolls, books,
47   and supplies delivered to the assessors.  The
48   department of revenue and finance shall prescribe and
49   the county auditors shall provide on the forms for
50   claiming the commercial property credit a statement to

Page 3

 1   the effect that the owner realizes that the owner must
 2   give written notice to the assessor when the owner
 3   changes the use of the property.
 4     The director of revenue and finance may prescribe
 5   rules, not inconsistent with the provisions of this
 6   chapter, necessary to carry out and effectuate its
 7   purposes."
 8     2.  Page 6, by inserting after line 5 the
 9   following:
10     "Sec. ___.  Sections 301, 302, and 303 of this
11   division of this Act, being deemed of immediate
12   importance, take effect upon enactment.
Greig of Emmet rose on a point of order that amendment H-1823
was not germane.
The Speaker ruled the point well taken and amendment H-1823 not
germane.

Iowa General Assembly

Index: House Journal (77th General Assembly: Session 1)

© 1997 Cornell College and League of Women Voters of Iowa

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