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House Journal: Page 1731: Tuesday, April 29, 1997

Page  13

 1     Sec. 27.  Section 426A.6, Code 1997, is amended to
 2   read as follows:
 3     426A.6  SETTING ASIDE ALLOWANCE.
 4     If the director of revenue and finance determines
 5   that a claim for military service tax exemption has
 6   been allowed by a board of supervisors which is not
 7   justifiable under the law and not substantiated by
 8   proper facts, the director may, at any time within
 9   thirty-six months from July 1 of the year in which the
10   claim is allowed, set aside the allowance.  Notice of
11   the disallowance shall be given to the county auditor
12   of the county in which the claim has been improperly
13   granted and a written notice of the disallowance shall
14   also be addressed to the claimant at the claimant's
15   last known address.  The claimant or the board of
16   supervisors may appeal to the state board of tax
17   review pursuant to section 421.1, subsection 4.  The
18   claimant or the board of supervisors may seek judicial
19   review of the action of the director of revenue and
20   finance state board of tax review in accordance with
21   chapter 17A.  If a claim is disallowed by the director
22   of revenue and finance and not appealed to the state
23   board of tax review or appealed to and upheld by the
24   state board of tax review and a petition for judicial
25   review is not filed with respect to the disallowance,
26   the credits allowed and paid from the general fund of
27   the state become a lien upon the property on which the
28   credit was originally granted, if still in the hands
29   of the claimant and not in the hands of a bona fide
30   purchaser, the amount so erroneously paid shall be
31   collected by the county treasurer in the same manner
32   as other taxes, and the collections shall be returned
33   to the department of revenue and finance and credited
34   to the general fund of the state.  The director of
35   revenue and finance may institute legal proceedings
36   against a military service tax exemption claimant for
37   the collection of payments made on disallowed
38   exemptions.
39     Sec. 28.  Section 426B.1, subsection 1, Code 1997,
40   is amended to read as follows:
41     1.  A property tax relief fund is created in the
42   state treasury under the authority of the department
43   of revenue and finance human services.  The fund
shall
44   be separate from the general fund of the state and
45   shall not be considered part of the general fund of
46   the state except in determining the cash position of
47   the state for payment of state obligations.  The
48   moneys in the fund are not subject to the provisions
49   of section 8.33 and shall not be transferred, used,
50   obligated, appropriated, or otherwise encumbered

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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Last update: Tue May 6 09:40:03 CDT 1997
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