Text: S05347 Text: S05349 Text: S05300 - S05399 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 2548, as passed by the House, as 1 2 follows: 1 3 #1. Page 2, line 18, by inserting after the word 1 4 "distribution" the following: "or refund". 1 5 #2. Page 2, by inserting after line 26 the 1 6 following: 1 7 "3. The provisions of this section shall not be 1 8 construed to establish or relinquish any jurisdiction 1 9 the state or an Indian tribe might have to levy or 1 10 collect from any person any tax or fee within or 1 11 without Indian country." 1 12 #3. Page 17, by inserting after line 8 the 1 13 following: 1 14 "Sec. 101. Section 437A.3, subsection 1, 1 15 unnumbered paragraph 1, Code Supplement 1999, is 1 16 amended to read as follows: 1 17 "Assessed value" means the base year assessed 1 18 value, as adjusted by section 437A.19, subsection 2. 1 19 "Base year assessed value", for a taxpayer other than 1 20 an electric company, natural gas company, or electric 1 21 cooperative, means the value attributable to property 1 22 identified in section 427A.1, subsection 1, paragraph 1 23 "h", certified by the department of revenue and 1 24 finance to the county auditors for the assessment date 1 25 of January 1, 1997, and the value attributable to 1 26 property identified in section 427A.1 and section 1 27 427B.17, subsection 5, as certified by the local 1 28 assessors to the county auditors for the assessment 1 29 date of January 1, 1997. However, "base year assessed 1 30 value", for purposes of property of a taxpayer that is 1 31 a municipal utility, which property is not a major 1 32 addition, was initially assessed to the taxpayer as of 1 33 January 1, 1998, and is not located in a county where 1 34 the taxpayer had property that was assessed for 1 35 purposes of this chapter as of January 1, 1997, is the 1 36 value attributable to such property for the assessment 1 37 date of January 1, 1998." 1 38 #4. Page 19, by striking lines 5 through 17. 1 39 #5. By striking page 19, line 26 through page 22, 1 40 line 15. 1 41 #6. Page 22, by striking lines 26 through 28. 1 42 #7. Page 22, by inserting before line 29 the 1 43 following: 1 44 " . Section 101 of this Act, amending section 1 45 437A.3, being deemed of immediate importance, takes 1 46 effect upon enactment and applies retroactively to 1 47 January 1, 2000, for tax years beginning on and after 1 48 that date." 1 49 #8. By renumbering as necessary. 1 50 2 1 2 2 2 3 COMMITTED ON WAYS AND MEANS 2 4 JoANN JOHNSON, Chairperson 2 5 HF 2548.303 78 2 6 mg/cf
Text: S05347 Text: S05349 Text: S05300 - S05399 Text: S Index Bills and Amendments: General Index Bill History: General Index
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