Text: HF00537 Text: HF00539 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 427.19, Code 1999, is amended by adding
1 2 the following new unnumbered paragraph:
1 3 NEW UNNUMBERED PARAGRAPH. For the assessment year
1 4 beginning January 1, 2000, and in all subsequent assessment
1 5 years, in addition to any other application requirements, an
1 6 owner of property eligible for an exemption under section
1 7 427.1 shall annually file with the assessor a description of
1 8 the property for which the exemption is claimed and shall
1 9 state the reasons for which the property should be granted an
1 10 exemption. The description and statement shall be filed by
1 11 February 1 of each year. If the description and statement are
1 12 not filed in a timely manner, the exemption shall not be
1 13 allowed for that year. This section does not apply to
1 14 property owned by the federal government, the state, or any
1 15 political subdivisions of the state.
1 16 EXPLANATION
1 17 This bill requires that an owner of property eligible for a
1 18 property tax exemption must annually file with the assessor a
1 19 description of the property and the reasons for which the
1 20 owner should be granted an exemption. The bill does not apply
1 21 to property owned by the federal government, the state, or a
1 22 political subdivision. The bill applies to the assessment
1 23 year beginning January 1, 2000, and all subsequent assessment
1 24 years.
1 25 LSB 2362HH 78
1 26 sc/cf/24
Text: HF00537 Text: HF00539 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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