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House Journal: Page 1736: Tuesday, April 29, 1997

Page  18

 1   that, upon an appeal from the political subdivision,
 2   the state appeal board may approve a tax levy
 3   consistent with the provisions of section 24.48 or
 4   331.426.
 5     Sec. 40.  Section 444.27, subsection 1, Code 1997,
 6   is amended to read as follows:
 7     1.  For purposes of section 444.25, sections 24.48
 8   and 331.426 are void for the fiscal years beginning
 9   July 1, 1993, and July 1, 1994.  For purposes of
10   section 444.25A, sections 24.48 and 331.426 are void
11   for the fiscal years beginning July 1, 1995, and July
12   1, 1996.
13     Sec. 41.  Section 445.32, Code 1997, is amended to
14   read as follows:
15     445.32  LIENS ON BUILDINGS OR IMPROVEMENTS.
16     If a building or improvement is erected or made by
17   a person other than the owner of the land on which the
18   building or improvement is located, as provided for in
19   section 428.4, the taxes on the building or
20   improvement are and remain a lien on the building or
21   improvement from the date of levy until paid.  If the
22   taxes on the building or improvement become
23   delinquent, as provided in section 445.37, the county
24   treasurer shall collect the tax as provided in
25   sections 445.3 and 445.4.  This section does not apply
26   to special assessments, or rates or charges.
27     Sec. 42.  Section 452A.17, subsection 1, paragraph
28   a, Code 1997, is amended by adding the following new
29   subparagraph:
30     NEW SUBPARAGRAPH.  (9)  Undyed special fuel used in
31   watercraft.
32     Sec. 43.  Section 452A.17, subsection 1, paragraph
33   b, subparagraphs (4) and (5), Code 1997, are amended
34   to read as follows:
35     (4)  The claim shall state the gallonage of motor
36   fuel or undyed special fuel that was used or will be
37   used by the claimant other than in watercraft or
38   aircraft or to propel motor vehicles, the manner in
39   which the motor fuel or undyed special fuel was used
40   or will be used, and the equipment in which it was
41   used or will be used.
42     (5)  The claim shall state whether the claimant
43   used fuel for watercraft or aircraft or to propel
44   motor vehicles from the same tanks or receptacles in
45   which the claimant kept the motor fuel or undyed
46   special fuel on which the refund is claimed.
47     Sec. 44.  Section 452A.65, unnumbered paragraph 1,
48   Code 1997, is amended to read as follows:
49     In addition to the tax or additional tax, the
50   taxpayer shall pay a penalty as provided in section

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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