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House Journal: Page 1733: Tuesday, April 29, 1997

Page  15

 1   property owned by the person or owned by a family farm
 2   corporation of which the person is a shareholder and
 3   who occupies the property and so designated by
 4   proceeding as provided in the section.  To be eligible
 5   to receive the exemption the person claiming it shall
 6   have recorded in the office of the county recorder of
 7   the county in which is located the property designated
 8   for the exemption, evidence of property ownership by
 9   that person or the family farm corporation of which
10   the person is a shareholder and the military
11   certificate of satisfactory service, order
12   transferring to inactive status, reserve, retirement,
13   order of separation from service, honorable discharge
14   or a copy of any of these documents of the person
15   claiming or through whom is claimed the exemption.
16     The person shall file with the appropriate assessor
17   on forms obtained from the assessor the claim for
18   exemption for the year for which the person is first
19   claiming the exemption.  The claim shall be filed not
20   later than July 1 of the year for which the person is
21   claiming the exemption.  The claim shall set out the
22   fact that the person is a resident of and domiciled in
23   the state of Iowa, and a person within the terms of
24   section 427.3, and shall give the volume and page on
25   which the certificate of satisfactory service, order
26   of separation, retirement, furlough to reserve,
27   inactive status, or honorable discharge or certified
28   copy thereof is recorded in the office of the county
29   recorder, and may include the designation of the
30   property from which the exemption is to be made, and
31   shall further state that the claimant is the equitable
32   or legal owner of the property designated or if the
33   property is owned by a family farm corporation, that
34   the person is a shareholder of that corporation and
35   that the person occupies the property.
36     Sec. 32.  Section 427B.19, subsection 3, unnumbered
37   paragraph 1, Code 1997, is amended to read as follows:
38     On or before July 1, 1996, and on or before July
39   September 1 of each succeeding fiscal year through
40   June 30, 2006, the county auditor shall prepare a
41   statement, based upon the report received pursuant to
42   subsections 1 and 2, listing for each taxing district
43   in the county:
44     Sec. 33.  Section 427B.19, subsection 4, Code 1997,
45   is amended to read as follows:
46     4.  The county auditor shall certify and forward
47   one copy of the statement to the department of revenue
48   and finance not later than July September 1 of each
49   year.
50     Sec. 34.  Section 427B.19A, subsection 2, Code

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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