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House Journal: Page 1734: Tuesday, April 29, 1997

Page  16

 1   1997, is amended to read as follows:
 2     2.  If an amount appropriated for a fiscal year is
 3   insufficient to pay all claims, the director shall
 4   prorate the disbursements from the fund to the county
 5   treasurers and shall notify the county auditors of the
 6   pro rata percentage on or before August 1 September
 7   30.
 8     Sec. 35.  Section 428.4, unnumbered paragraph 3,
 9   Code 1997, is amended to read as follows:
10     Any buildings erected, improvements made, or
11   buildings or improvements removed in a year after the
12   assessment of the class of real estate to which they
13   belong, shall be valued, listed, and assessed and
14   reported by the assessor to the county auditor after
15   approval of the valuations by the local board of
16   review, and said the auditor shall thereupon enter
the
17   taxable value of such building or taxable improvement
18   on the tax list as a part of real estate to be taxed.
19   If such buildings or improvements are erected or
made
20   by any person other than the owner of the land, they
21   shall be listed and assessed to the owner of the
22   buildings or improvements as real estate.
23     Sec. 36.  Section 440.1, Code 1997, is amended to
24   read as follows:
25     440.1  ASSESSMENT OF OMITTED PROPERTY.
26     When the director of revenue and finance is vested
27   with the power and duty to assess property and said
an
28   assessment has, for any reason, been omitted, the
29   director shall proceed to assess said the property
for
30   each of the omitted years, not exceeding five years
31   last past.  The omitted assessment shall only apply
to
32   the assessment year in which the omitted assessment is
33   made and the four prior assessment years.  Chapter 429
34   shall apply to assessments of omitted property.
35     Sec. 37.  Section 441.8, unnumbered paragraphs 6
36   and 7, Code 1997, are amended to read as follows:
37     Upon receiving credit equal to one hundred fifty
38   hours of classroom instruction during the assessor's
39   current term of office of which at least ninety of the
40   one hundred fifty hours are from courses requiring an
41   examination upon conclusion of the course, the
42   director of revenue and finance shall certify to the
43   assessor's conference board that the assessor is
44   eligible to be reappointed to the position.  For
45   assessors whose present terms of office expire before
46   six years from January 1, 1979, or who are persons
47   appointed to complete an unexpired term, the number of
48   credits required to be certified as eligible for
49   reappointment shall be prorated according to the
50   amount of time remaining in the present term of the

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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