Text: HF00665 Text: HF00667 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.21, Code 1999, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 12. Beginning with valuations established
1 4 on or after January 1, 1999, as used in this section,
1 5 "residential property" includes bed and breakfast inns and bed
1 6 and breakfast homes. "Bed and breakfast inn" means a hotel,
1 7 as defined in section 137C.2, with eleven or fewer guest
1 8 rooms. "Bed and breakfast home" means a private residence
1 9 which provides lodging and meals for guests, in which the host
1 10 or hostess resides and which has eleven or fewer guest rooms
1 11 and which does not hold itself out to the public to be a
1 12 restaurant, hotel, or motel, does not require reservations,
1 13 and serves food only to overnight guests.
1 14 Sec. 2. APPLICABILITY. This Act applies retroactively to
1 15 January 1, 1999, for assessment years beginning on or after
1 16 that date.
1 17 EXPLANATION
1 18 The bill provides that bed and breakfast inns and homes are
1 19 classified as residential property for property tax purposes.
1 20 A bed and breakfast inn is a hotel with 11 or fewer guest
1 21 rooms. A bed and breakfast home is a private residence where
1 22 the host or hostess resides, which has 11 or fewer guest
1 23 rooms, and which does not hold itself out to be a restaurant,
1 24 hotel, or motel, does not require reservations, and serves
1 25 food only to overnight guests.
1 26 The bill applies retroactively to January 1, 1999, for
1 27 assessment years beginning on or after that date.
1 28 LSB 2839HH 78
1 29 mg/sc/14
Text: HF00665 Text: HF00667 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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