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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