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House Journal: Page 1732: Tuesday, April 29, 1997

Page  14

 1   except as provided in this chapter.  Moneys in the
 2   fund may be used for cash flow purposes, provided that
 3   any moneys so allocated are returned to the fund by
 4   the end of each fiscal year.  However, the fund shall
 5   be considered a special account for the purposes of
 6   section 8.53, relating to elimination of any GAAP
 7   deficit.  For the purposes of this chapter, unless the
 8   context otherwise requires, "property tax relief fund"
 9   means the property tax relief fund created in this
10   section.
11     Sec. 29.  Section 426B.4, Code 1997, is amended to
12   read as follows:
13     426B.4  RULES.
14     The council on human services shall consult with
15   the state-county management committee created in
16   section 331.438 and the director of revenue and
17   finance human services in prescribing forms and
18   adopting rules pursuant to chapter 17A to administer
19   this chapter.
20     Sec. 30.  Section 427.1, subsection 16, Code 1997,
21   is amended to read as follows:
22     16.  REVOKING EXEMPTION.  Any taxpayer or any
23   taxing district may make application to the director
24   of revenue and finance for revocation for any
25   exemption, based upon alleged violations of this
26   chapter.  The director of revenue and finance may also
27   on the director's own motion set aside any exemption
28   which has been granted upon property for which
29   exemption is claimed under this chapter.  The director
30   of revenue and finance shall give notice by mail to
31   the taxpayer or taxing district applicant and to the
32   societies or organizations claiming an exemption upon
33   property, exemption of which is questioned before or
34   by the director of revenue and finance, and shall
hold
35   a hearing prior to issuing any order for revocation.
36   An order made by the director of revenue and finance
37   revoking or modifying an exemption is subject to
38   judicial review in accordance with chapter 17A, the
39   Iowa administrative procedure Act.  Notwithstanding
40   the terms of that Act, petitions for judicial review
41   may be filed in the district court having jurisdiction
42   in the county in which the property is located, and
43   must be filed within thirty days after any order
44   revoking an exemption is made by the director of
45   revenue and finance.
46     Sec. 31.  Section 427.5, unnumbered paragraphs 1
47   and 2, Code 1997, are amended to read as follows:
48     A person named in section 427.3, who is a resident
49   of and domiciled in the state of Iowa, shall receive a
50   reduction equal to the exemption, to be made from any

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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