Text: S05427 Text: S05429 Text: S05400 - S05499 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. By striking everything after the enacting 1 4 clause and inserting the following: 1 5 "Section 1. Section 15.331A, subsection 2, Code 1 6 1999, is amended to read as follows: 1 7 2. The eligible business or a supporting business 1 8 shall, not more thansix monthsone year after project 1 9 completion, make application to the department for any 1 10 refund of the amount of the taxes paid pursuant to 1 11 chapter 422 or 423 upon any goods, wares, or 1 12 merchandise, or services rendered, furnished, or 1 13 performed, including water, sewer, gas, and electric 1 14 utility services. The application shall be made in 1 15 the manner and upon forms to be provided by the 1 16 department, and the department shall audit the claim 1 17 and, if approved, issue a warrant to the eligible 1 18 business or supporting business in the amount of the 1 19 sales or use tax which has been paid to the state of 1 20 Iowa under a contract. A claim filed by the eligible 1 21 business or a supporting business in accordance with 1 22 this section shall not be denied by reason of a 1 23 limitation provision set forth in chapter 421, 422, or 1 24 423. 1 25 Sec. 2. Section 404.4, unnumbered paragraph 2, 1 26 Code 1999, is amended to read as follows: 1 27 An application shall be filed for each new 1 28 exemption claimed. The first application for an 1 29 exemption shall be filed by the owner of the property 1 30 with the governing body of the city or county in which 1 31 the property is located by February 1 of the 1 32 assessment year for which the exemption is first 1 33 claimed, but not later than the year in which all 1 34 improvements included in the project are first 1 35 assessed for taxation, unless, upon the request of the 1 36 owner at any time, the governing body of the city or 1 37 county provides by resolution that the owner may file 1 38 an application by February 1 of any other assessment 1 39 year selected by the governing body in which case the 1 40 exemption is allowed for the number of years remaining 1 41 in the exemption schedule selected. The application 1 42 shall contain, but not be limited to, the following 1 43 information: The nature of the improvement, its cost, 1 44 the estimated or actual date of completion, the 1 45 tenants that occupied the owner's building on the date 1 46 the city or county adopted the resolution referred to 1 47 in section 404.2, subsection 1, and which exemption in 1 48 section 404.3 or in the different schedule, if one has 1 49 been adopted, will be elected. 1 50 Sec. 3. Section 421.17, subsection 16, Code 2 1 Supplement 1999, is amended to read as follows: 2 2 16. To call uponanya statedepartmentagency or 2 3 institution for technical advice and data which may be 2 4 of value in connection with the work ofassessment and2 5taxationthe department. 2 6 Sec. 4. NEW SECTION. 421.46 TAX AGREEMENTS WITH 2 7 INDIAN TRIBES. 2 8 1. "Indian country" means the Indian country as 2 9 defined in 18 U.S.C. } 1151, and includes trust land 2 10 as defined by the United States secretary of the 2 11 interior. 2 12 2. The department and the governing council of an 2 13 Indian tribe may enter into an agreement to provide 2 14 for the collection and distribution or refund by the 2 15 department within Indian country of any tax or fee 2 16 imposed by the state and administered by the 2 17 department. 2 18 An agreement may also provide for the collection 2 19 and distribution by the department of any tribal tax 2 20 or fee imposed by tribal ordinance. The agreement may 2 21 provide for the retention of an administrative fee by 2 22 the department which fee shall be an agreed upon 2 23 percentage of the gross revenue of the tribal tax or 2 24 fee collected. 2 25 3. The provisions of this section shall not be 2 26 construed to establish or relinquish any jurisdiction 2 27 the state or an Indian tribe might have to levy or 2 28 collect from any person any tax or fee within or 2 29 without Indian country. 2 30 Sec. 5. Section 421.60, subsection 2, Code 1999, 2 31 is amended by adding the following new paragraph: 2 32 NEW PARAGRAPH. m. (1) The director may abate 2 33 unpaid state sales and use taxes and local sales and 2 34 services taxes owed by a retailer in the event that 2 35 the retailer failed to collect tax from the purchaser 2 36 as a result of erroneous written advice issued by the 2 37 department that was specially directed to the retailer 2 38 by the department and the retailer is unable to 2 39 collect the tax, interest, or penalties from the 2 40 purchaser. Before the tax, interest, and penalties 2 41 shall be abated on the basis of erroneous written 2 42 advice, the retailer must present a copy of the 2 43 retailer's request for written advice to the 2 44 department and a copy of the department's reply. The 2 45 department shall not maintain a position against the 2 46 retailer that is inconsistent with the erroneous 2 47 written advice, except on the basis of subsequent 2 48 written advice sent by the department to that 2 49 retailer, or a change in state or federal law, a 2 50 reported court case to the contrary, a contrary rule 3 1 adopted by the department, a change in material facts 3 2 or circumstances relating to the retailer, or the 3 3 retailer's misrepresentation or incomplete or 3 4 inadequate representation of material facts and 3 5 circumstances in requesting the written advice. 3 6 (2) The director shall abate the unpaid state 3 7 sales and use taxes and any local sales and services 3 8 taxes owed by a retailer where the retailer failed to 3 9 collect the tax from the purchaser on the charges paid 3 10 for access to on-line computer services as a result of 3 11 erroneous written advice issued by the department 3 12 regarding the taxability of charges paid for access to 3 13 on-line computer services. To qualify for the 3 14 abatement under this subparagraph, the erroneous 3 15 written advice shall have been issued by the 3 16 department prior to July 1, 1999, and shall have been 3 17 specially directed to the retailer by the department. 3 18 (3) The director shall prepare quarterly reports 3 19 summarizing each case in which abatement of tax, 3 20 interest, or penalties was made. However, the report 3 21 shall not disclose the identity of the taxpayer. An 3 22 abatement authorized by this paragraph to a retailer 3 23 shall not preclude the department from proceeding to 3 24 collect the liability from a purchaser. 3 25 Sec. 6. Section 422.45, subsection 56, Code 3 26 Supplement 1999, is amended to read as follows: 3 27 56. The gross receipts from charges paid to a 3 28 provider for access to on-line computer services. For 3 29 purposes of this subsection, "on-line computer 3 30 service" means a service that provides or enables 3 31 computer access by multiple users to the internet or 3 32 to other information made available through a computer 3 33 server. 3 34 Sec. 7. Section 422.47, subsection 2, Code 3 35 Supplement 1999, is amended by striking the 3 36 subsection. 3 37 Sec. 8. Section 422.52, subsection 6, paragraph a, 3 38 Code Supplement 1999, is amended to read as follows: 3 39 a. If a purchaser fails to pay tax imposed by this 3 40 division to the retailer required to collect the tax, 3 41 then in addition to all of the rights, obligations, 3 42 and remedies provided, the tax is payable by the 3 43 purchaser directly to the department, and sections 3 44 422.50, 422.51, 422.52, 422.54, 422.55, 422.56, 3 45 422.57, 422.58, and 422.59 apply to the purchaser. 3 46 For failure, the retailer and purchaser are liable, 3 47 unless the circumstances described in section 421.60, 3 48 subsection 2, paragraph "m", or section 422.47, 3 49 subsection 3, paragraph "b" or "e", or subsection 4, 3 50 paragraph "b" or "d", are applicable. 4 1 Sec. 9. Section 422.53, subsection 3, Code 4 2 Supplement 1999, is amended to read as follows: 4 3 3. The department shall grant and issue to each 4 4 applicant a permit for each place of business within 4 5 the state. A permit is not assignable and is valid 4 6 only for the person in whose name it is issued and for 4 7 the transaction of business at the place designated or 4 8 a place of relocation within the state if the 4 9 ownership remains the same. 4 10 Sec. 10. Section 422.110, unnumbered paragraph 1, 4 11 Code Supplement 1999, is amended to read as follows: 4 12 In lieu of the fuel tax refund provided in section 4 13 452A.17, a person or corporation subject to taxation 4 14 under divisions II or III of this chapter may elect to 4 15 receive an income tax credit. The person or 4 16 corporation which elects to receive an income tax 4 17 credit shall cancel its refund permit obtained under 4 18 section 452A.18 within thirty days after the first day 4 19 of its tax year or the permit becomes invalid at that 4 20 time. For the purposes of this section, "person" 4 21 includes a person claiming a tax credit based upon the 4 22 person's pro rata share of the earnings from a 4 23 partnership, limited liability company, or corporation 4 24 which is not subject to a tax under division II or III 4 25 of this chapter as a partnership, limited liability 4 26 company, or corporation. If the election to receive 4 27 an income tax credit has been made, it remains 4 28 effective for at least one tax year, and for 4 29 subsequent tax years unless a change is requested and 4 30 a new refund permit applied for within thirty days 4 31 after the first day of the person's or corporation's 4 32 tax year. The income tax credit shall be the amount 4 33 of the Iowa fuel tax paid on fuel purchased by the 4 34 person or corporation and is subject to the conditions 4 35 provided in section 452A.17 with the exception that 4 36 the income tax credit is not available for refunds 4 37 relating to casualty losses, transport diversions, 4 38 pumping credits, blending errors, idle time, power 4 39 takeoffs, reefer units, and exports byeligible4 40purchasersdistributors. 4 41 Sec. 11. Section 422A.1, Code 1999, is amended by 4 42 adding the following new unnumbered paragraph after 4 43 unnumbered paragraph 1: 4 44 NEW UNNUMBERED PARAGRAPH. Within ten days of the 4 45 election at which a majority of those voting on the 4 46 question favors the imposition, repeal, or change in 4 47 the rate of the hotel and motel tax, the county 4 48 auditor shall give written notice by sending a copy of 4 49 the abstract of votes from the favorable election to 4 50 the director of revenue and finance. 5 1 Sec. 12. Section 422B.8, unnumbered paragraph 1, 5 2 Code Supplement 1999, is amended to read as follows: 5 3 A local sales and services tax at the rate of not 5 4 more than one percent may be imposed by a county on 5 5 the gross receipts taxed by the state under chapter 5 6 422, division IV. A local sales and services tax 5 7 shall be imposed on the same basis as the state sales 5 8 and services tax or in the case of the use of natural 5 9 gas, natural gas service, electricity, or electric 5 10 service on the same basis as the state use tax and 5 11 shall not be imposed on the sale of any property or on 5 12 any service not taxed by the state, except the tax 5 13 shall not be imposed on the gross receipts from the 5 14 sale of motor fuel or special fuel as defined in 5 15 chapter 452A which is consumed for highway use or in 5 16 watercraft or aircraft if the fuel tax is paid on the 5 17 transaction and a refund has not or will not be 5 18 allowed, on the gross receipts from the rental of 5 19 rooms, apartments, or sleeping quarters which are 5 20 taxed under chapter 422A during the period the hotel 5 21 and motel tax is imposed, on the gross receipts from 5 22 the sale of equipment by the state department of 5 23 transportation, on the gross receipts from the sale of 5 24 self-propelled building equipment, pile drivers, 5 25 motorized scaffolding, or attachments customarily 5 26 drawn or attached to self-propelled building 5 27 equipment, pile drivers, and motorized scaffolding, 5 28 including auxiliary attachments which improve the 5 29 performance, safety, operation, or efficiency of the 5 30 equipment and replacement parts and are directly and 5 31 primarily used by contractors, subcontractors, and 5 32 builders for new construction, reconstruction, 5 33 alterations, expansion, or remodeling of real property 5 34 or structures, and on the gross receipts from the sale 5 35 of a lottery ticket or share in a lottery game 5 36 conducted pursuant to chapter 99E and except the tax 5 37 shall not be imposed on the gross receipts from the 5 38 sale or use of natural gas, natural gas service, 5 39 electricity, or electric service in a city or county 5 40 where the gross receipts from the sale of natural gas 5 41 or electric energy are subject to a franchise fee or 5 42 user fee during the period the franchise or user fee 5 43 is imposed. A local sales and services tax is 5 44 applicable to transactions within those incorporated 5 45 and unincorporated areas of the county where it is 5 46 imposed and shall be collected by all persons required 5 47 to collect state gross receipts taxes. However, a 5 48 person required to collect state retail sales tax 5 49 under chapter 422, division IV, is not required to 5 50 collect local sales and services tax on transactions 6 1 delivered within the area where the local sales and 6 2 services tax is imposed unless the person has physical 6 3 presence in that taxing area. All cities contiguous 6 4 to each other shall be treated as part of one 6 5 incorporated area and the tax would be imposed in each 6 6 of those contiguous cities only if the majority of 6 7 those voting in the total area covered by the 6 8 contiguous cities favor its imposition. 6 9 Sec. 13. Section 422E.3, subsection 2, Code 6 10 Supplement 1999, is amended to read as follows: 6 11 2. The tax shall be imposed on the same basis as 6 12 the state sales and services tax or in the case of the 6 13 use of natural gas, natural gas service, electricity, 6 14 or electric service on the same basis as the state use 6 15 tax and shall not be imposed on the sale of any 6 16 property or on any service not taxed by the state, 6 17 except the tax shall not be imposed on the gross 6 18 receipts from the sale of motor fuel or special fuel 6 19 as defined in chapter 452A which is consumed for 6 20 highway use or in watercraft or aircraft if the fuel 6 21 tax is paid on the transaction and a refund has not or 6 22 will not be allowed, on the gross receipts from the 6 23 rental of rooms, apartments, or sleeping quarters 6 24 which are taxed under chapter 422A during the period 6 25 the hotel and motel tax is imposed, on the gross 6 26 receipts from the sale of equipment by the state 6 27 department of transportation, on the gross receipts 6 28 from the sale of self-propelled building equipment, 6 29 pile drivers, motorized scaffolding, or attachments 6 30 customarily drawn or attached to self-propelled 6 31 building equipment, pile drivers, and motorized 6 32 scaffolding, including auxiliary attachments which 6 33 improve the performance, safety, operation, or 6 34 efficiency of the equipment, and replacement parts and 6 35 are directly and primarily used by contractors, 6 36 subcontractors, and builders for new construction, 6 37 reconstruction, alterations, expansion, or remodeling 6 38 of real property or structures, and on the gross 6 39 receipts from the sale of a lottery ticket or share in 6 40 a lottery game conducted pursuant to chapter 99E and 6 41 except the tax shall not be imposed on the gross 6 42 receipts from the sale or use of natural gas, natural 6 43 gas service, electricity, or electric service in a 6 44 city or county where the gross receipts from the sale 6 45 of natural gas or electric energy are subject to a 6 46 franchise fee or user fee during the period the 6 47 franchise or user fee is imposed. 6 48 Sec. 14. Section 423.4, subsection 9, Code 6 49 Supplement 1999, is amended to read as follows: 6 50 9. Vehicles subject to registration which are 7 1 transferred from a business or individual conducting a 7 2 business within this state as a sole proprietorship, 7 3orpartnership, or limited liability company to a 7 4 corporation formed by the sole proprietorship,or7 5 partnership, or limited liability company for the 7 6 purpose of continuing the business when all of the 7 7 stock of the corporation so formed is owned by the 7 8 sole proprietor and the sole proprietor's spouse,or7 9 by all the partners in the case of a partnership, or 7 10 by all of the members in the case of a limited 7 11 liability company. This exemption is equally 7 12 available where the vehicles subject to registration 7 13 are transferred from a corporation to a sole 7 14 proprietorship,orpartnership, or limited liability 7 15 company formed by that corporation for the purpose of 7 16 continuing the business when all of the incidents of 7 17 ownership are owned by the same person or persons who 7 18 were stockholders of the corporation. 7 19 This exemption also applies where the vehicles 7 20 subject to registration are transferred from a 7 21 corporation as part of the liquidation of the 7 22 corporation to its stockholders if within three months 7 23 of such transfer the stockholders retransfer those 7 24 vehicles subject to registration to a sole 7 25 proprietorship, partnership, or limited liability 7 26 company for the purpose of continuing the business of 7 27 the corporation when all of the incidents of ownership 7 28 are owned by the same person or persons who were 7 29 stockholders of the corporation. 7 30 Sec. 15. Section 424.10, subsections 1 and 3, Code 7 31 Supplement 1999, are amended to read as follows: 7 32 1. As soon as practicable after a return is filed 7 33 and in any event withinfivethree years after the 7 34 return is filed the department shall examine it, 7 35 assess and determine the charge due if the return is 7 36 found to be incorrect, and give notice to the 7 37 depositor ofsuchthe assessment and determination as 7 38 provided in subsection 2. The period for the 7 39 examination and determination of the correct amount of 7 40 the charge is unlimited in the case of a false or 7 41 fraudulent return made with the intent to evade the 7 42 charge or in the case of a failure to file a return. 7 43 If the determination that a return is incorrect is the 7 44 result of an audit of the books and records of the 7 45 depositor, the charge, or additional charge, if any is 7 46 found due, shall be assessed and determined and the 7 47 notice to the depositor shall be given by the 7 48 department within one year after the completion of the 7 49 examination of the books and records. 7 50 3. If the amount paid is greater than the correct 8 1 charge, penalty, and interest due, the department 8 2 shall refund the excess, with interest after sixty 8 3 days from the date of payment at the rate in effect 8 4 under section 421.7, pursuant to rules prescribed by 8 5 the director. However, the director shall not allow a 8 6 claim for refund that has not been filed with the 8 7 department withinfivethree years after the charge 8 8 payment upon which a refund is claimed became due, or 8 9 one year after the charge payment was made, whichever 8 10 time is later. A determination by the department of 8 11 the amount of charge, penalty, and interest due, or 8 12 the amount of refund for any excess amount paid, is 8 13 final unless the person aggrieved by the determination 8 14 appeals to the director for a revision of the 8 15 determination within sixty days from the date of the 8 16 notice of determination of charge, penalty, and 8 17 interest due or refund owing. The director shall 8 18 grant a hearing, and upon hearing the director shall 8 19 determine the correct charge, penalty, and interest 8 20 due or refund owing, and notify the appellant of the 8 21 decision by mail. The decision of the director is 8 22 final unless the appellant seeks judicial review of 8 23 the director's decision under section 424.13. 8 24 Sec. 16. Section 424.10, subsection 2, Code 8 25 Supplement 1999, is amended to read as follows: 8 26 2. If a return required by this chapter is not 8 27 filed, or if a return when filed is incorrect or 8 28 insufficient and the maker fails to file a corrected 8 29 or sufficient return within twenty days after the 8 30 return is required by notice from the department, the 8 31 department shall determine the amount of charge due 8 32 from information as the department may be able to 8 33 obtain and, if necessary, may estimate the charge on 8 34 the basis of external indices or factors. The 8 35 department shall give notice of the determination to 8 36 the person liable for the charge. The determination 8 37 shall fix the charge unless the person against whom it 8 38 is assessed shall, within sixty days after the date of 8 39 the notice of the determination, apply to the director 8 40 for a hearing or unless thetaxpayerperson against 8 41 whom it is assessed contests the determination by 8 42 paying thetaxcharge, interest, and penalty and 8 43 timely filing a claim for refund. At the hearing 8 44 evidence may be offered to support the determination 8 45 or to prove that it is incorrect. After the hearing 8 46 the director shall give notice of the decision to the 8 47 person liable for the charge. 8 48 If a depositor's, receiver's, or other person's 8 49 challenge relates to the diminution rate, the burden 8 50 of proof upon the challenger shall only be satisfied 9 1 by clear and convincing evidence. 9 2 Sec. 17. Section 424.12, Code 1999, is amended to 9 3 read as follows: 9 4 424.12 RECORDS REQUIRED. 9 5 Itshall beis the duty of every depositor required 9 6 to make a report and pay any charge under this 9 7 chapter, to preserve such records as the director may 9 8 require, and itshall beis the duty of every 9 9 depositor to preserve for a period offivethree years 9 10 all invoices and other records; and all such books, 9 11 invoices, and other records shall be open to 9 12 examination at any time by the department, and shall 9 13 be made available within this state forsuch9 14 examination upon reasonable notice when the director 9 15 shall so order. When requested to do so by any person 9 16 from whom a charge payer is seeking credit, or with 9 17 whom the charge payer is negotiating the sale of any 9 18 personal property, or by any other person having a 9 19 legitimate interest in such information, the director, 9 20 upon being satisfied that such a situation exists, 9 21 shall informsuchthat person as to the amount of 9 22 unpaid charges due by the charge payer underthe9 23provisions ofthis chapter. The giving ofsuch9 24 information under such circumstances shall not be 9 25 deemed a violation of section 422.72 as applied to 9 26 this chapter. 9 27 Section 422.72 applies to this chapter as if the 9 28 environmental protection charge were a tax. 9 29 Sec. 18. Section 424.13, subsection 2, Code 1999, 9 30 is amended to read as follows: 9 31 2. For cause and upon a showing by the director 9 32 that collection of thetaxcharge in dispute is in 9 33 doubt, the court may order the petitioner to file with 9 34 the clerk a bond for the use of the respondent, with 9 35 sureties approved by the clerk, in the amount oftax9 36 the charge appealed from, conditioned that the 9 37 petitioner shall perform the orders of the court. 9 38 Sec. 19. Section 424.15, unnumbered paragraph 1, 9 39 Code 1999, is amended to read as follows: 9 40 If it appears that, as a result of mistake, an 9 41 amount of a charge, penalty, or interest has been paid 9 42 which was not due underthe provisions ofthis 9 43 chapter, thensuchthat amount shall be refunded to 9 44such personthe charge payer by the department. A 9 45 claim for refund that has not been filed with the 9 46 department withinfivethree years after the charge 9 47 payment upon which a refund is claimed became due, or 9 48 one year aftersuchthat charge payment was made, 9 49 whichever time is the later, shall not be allowed by 9 50 the director. 10 1 Sec. 20. Section 427.1, subsection 14, unnumbered 10 2 paragraph 1, Code Supplement 1999, is amended to read 10 3 as follows: 10 4 A society or organization claiming an exemption 10 5 under subsection 5 or subsection 8 shall file with the 10 6 assessor not later thanApril 15February 1 a 10 7 statement upon forms to be prescribed by the director 10 8 of revenue and finance, describing the nature of the 10 9 property upon which the exemption is claimed and 10 10 setting out in detail any uses and income from the 10 11 property derived from the rentals, leases, or other 10 12 uses of the property not solely for the appropriate 10 13 objects of the society or organization. Upon the 10 14 filing and allowance of the claim, the claim shall be 10 15 allowed on the property for successive years without 10 16 further filing as long as the property is used for the 10 17 purposes specified in the original claim for 10 18 exemption. When the property is sold or transferred, 10 19 the county recorder shall provide notice of the 10 20 transfer to the assessor. The notice shall describe 10 21 the property transferred and the name of the person to 10 22 whom title to the property is transferred. 10 23 Sec. 21. Section 427.1, subsection 16, Code 10 24 Supplement 1999, is amended to read as follows: 10 25 16. REVOKING OR MODIFYING EXEMPTION. Any taxpayer 10 26 or any taxing district may make application to the 10 27 director of revenue and finance for revocation or 10 28 modification for any exemption, based upon alleged 10 29 violations of this chapter. The director of revenue 10 30 and finance may also on the director's own motion set 10 31 aside or modify any exemption which has been granted 10 32 upon property for which exemption is claimed under 10 33 this chapter. The director of revenue and finance 10 34 shall give notice by mail to the taxpayer or taxing 10 35 district applicant and to the societies or 10 36 organizations claiming an exemption upon property, 10 37 exemption of which is questioned before or by the 10 38 director of revenue and finance, and shall hold a 10 39 hearing prior to issuing any order for revocation or 10 40 modification. An order made by the director of 10 41 revenue and finance revoking or modifying an exemption 10 42 shall be applicable to the tax year commencing with 10 43 the tax year in which the application is made to the 10 44 directorof revenue and financeor the tax year 10 45 commencing with the tax year in which the director's 10 46 own motion is filed. An order made by the director of 10 47 revenue and finance revoking or modifying an exemption 10 48 is subject to judicial review in accordance with 10 49 chapter 17A, the Iowa administrative procedure Act. 10 50 Notwithstanding the terms of that Act, petitions for 11 1 judicial review may be filed in the district court 11 2 having jurisdiction in the county in which the 11 3 property is located, and must be filed within thirty 11 4 days after any order revoking or modifying an 11 5 exemption is made by the director of revenue and 11 6 finance. 11 7 Sec. 22. Section 427.1, subsection 20, Code 11 8 Supplement 1999, is amended to read as follows: 11 9 20. IMPOUNDMENT STRUCTURES. The impoundment 11 10 structure and any land underlying an impoundment 11 11 located outside an incorporated city, which are not 11 12 developed or used directly or indirectly for 11 13 nonagricultural income-producing purposes and which 11 14 are maintained in a condition satisfactory to the soil 11 15 and water conservation district commissioners of the 11 16 county in which the impoundment structure and the 11 17 impoundment are located. A person owning land which 11 18 qualifies for a property tax exemption under this 11 19 subsection shall apply to the county assessor each 11 20 yearbefore the first of Julynot later than February 11 21 1 for the exemption. The application shall be made on 11 22 forms prescribed by the department of revenue and 11 23 finance. The first application shall be accompanied 11 24 by a copy of the water storage permit approved by the 11 25 administrator of the environmental protection division 11 26 of the department of natural resources and a copy of 11 27 the plan for the construction of the impoundment 11 28 structure and the impoundment. The construction plan 11 29 shall be used to determine the total acre-feet of the 11 30 impoundment and the amount of land which is eligible 11 31 for the property tax exemption status. The county 11 32 assessor shall annually review each application for 11 33 the property tax exemption under this subsection and 11 34 submit it, with the recommendation of the soil and 11 35 water conservation district commissioners, to the 11 36 board of supervisors for approval or denial. An 11 37 applicant for a property tax exemption under this 11 38 subsection may appeal the decision of the board of 11 39 supervisors to the district court. 11 40 PARAGRAPH DIVIDED. As used in this subsection, 11 41 "impoundment" means a reservoir or pond which has a 11 42 storage capacity of at least eighteen acre-feet of 11 43 water or sediment at the time of construction; 11 44 "storage capacity" means the total area below the 11 45 crest elevation of the principal spillway including 11 46 the volume of any excavation in the area; and 11 47 "impoundment structure" means a dam, earthfill, or 11 48 other structure used to create an impoundment. 11 49 Sec. 23. Section 427.1, subsection 22, unnumbered 11 50 paragraph 2, Code Supplement 1999, is amended to read 12 1 as follows: 12 2 Application for this exemption shall be filed with 12 3 the commissioners of the soil and water conservation 12 4 district in which the property is located, not later 12 5 thanApril 15February 1 of the assessment year, on 12 6 forms provided by the department of revenue and 12 7 finance. The application shall describe and locate 12 8 the property to be exempted and have attached to it an 12 9 aerial photo of that property on which is outlined the 12 10 boundaries of the property to be exempted. In the 12 11 case of an open prairie which is or includes a gully 12 12 area susceptible to severe erosion, an approved 12 13 erosion control plan must accompany the application. 12 14 Upon receipt of the application, the commissioners 12 15 shall certify whether the property is eligible to 12 16 receive the exemption. The commissioners shall not 12 17 withhold certification of the eligibility of property 12 18 because of the existence upon the property of an 12 19 abandoned building or structure which is not used for 12 20 economic gain. If the commissioners certify that the 12 21 property is eligible, the application shall be 12 22 forwarded to the board of supervisors by May 1 of that 12 23 assessment year with the certification of the eligible 12 24 acreage. An application must be accompanied by an 12 25 affidavit signed by the applicant that if an exemption 12 26 is granted, the property will not be used for economic 12 27 gain during the assessment year in which the exemption 12 28 is granted. 12 29 Sec. 24. Section 427.1, subsection 30, Code 12 30 Supplement 1999, is amended to read as follows: 12 31 30. MOBILE HOME PARK STORM SHELTER. A structure 12 32 constructed as a storm shelter at a mobile home park 12 33 as defined in section 435.1. An application for this 12 34 exemption shall be filed with the assessing authority 12 35 not later thanApril fifteenthFebruary 1 of the first 12 36 year for which the exemption is requested, on forms 12 37 provided by the department of revenue and finance. 12 38 The application shall describe and locate the storm 12 39 shelter to be exempted. If the storm shelter 12 40 structure is used exclusively as a storm shelter, all 12 41 of the structure's assessed value shall be exempt from 12 42 taxation. If the storm shelter structure is not used 12 43 exclusively as a storm shelter, the storm shelter 12 44 structure shall be assessed for taxation at seventy- 12 45 five percent of its value as commercial property. 12 46 Sec. 25. Section 427.16, subsection 2, Code 1999, 12 47 is amended to read as follows: 12 48 2. Application for the exemption shall be filed 12 49 with the assessor, not later thanMarch 1February 1 12 50 of the assessment year, on forms provided by the 13 1 department of revenue and finance. The exemption 13 2 application shall include an approved application for 13 3 certified substantial rehabilitation from the state 13 4 historic preservation officer and documentation of 13 5 additional property tax relief or financial assistance 13 6 currently allowed for the real property. Upon receipt 13 7 of the application, the assessor shall certify whether 13 8 or not the property is eligible to receive the 13 9 exemption and shall forward the application to the 13 10 board. 13 11 Sec. 26. Section 427C.3, Code 1999, is amended to 13 12 read as follows: 13 13 427C.3 FOREST RESERVATION. 13 14 A forest reservation shall contain not less than 13 15 two hundred growing forest trees on each acre. If the 13 16 area selected is a forest containing the required 13 17 number of growing forest trees, it shall be accepted 13 18 as a forest reservation under this chapter provided 13 19 application is made or on file on or beforeApril 1513 20 February 1 of the exemption year. If any buildings 13 21 are standing on an area selected as a forest 13 22 reservation under this section or a fruit-tree 13 23 reservation under section 427C.7 one acre of that area 13 24 shall be excluded from the tax exemption. However, 13 25 the exclusion of that acre shall not affect the area's 13 26 meeting the acreage requirement of section 427C.2. 13 27 Sec. 27. Section 427C.7, Code 1999, is amended to 13 28 read as follows: 13 29 427C.7 FRUIT-TREE RESERVATION – DURATION OF 13 30 EXEMPTION. 13 31 A fruit-tree reservation shall contain on each 13 32 acre, at least forty apple trees, or seventy other 13 33 fruit trees, growing under proper care and annually 13 34 pruned and sprayed. A reservation may be claimed as a 13 35 fruit-tree reservation, under this chapter, for a 13 36 period of eight years after planting provided 13 37 application is made or on file on or beforeApril 1513 38 February 1 of the exemption year. 13 39 Sec. 28. Section 428A.8, Code 1999, is amended by 13 40 adding the following new unnumbered paragraph: 13 41 NEW UNNUMBERED PARAGRAPH. Any tax or additional 13 42 tax found to be due shall be collected by the county 13 43 recorder. If the county recorder is unable to collect 13 44 the tax, it will be collected by the director of 13 45 revenue and finance in the same manner as taxes are 13 46 collected in chapter 422, division III. If collected 13 47 by the director of revenue and finance, the director 13 48 shall pay the county its proportionate share of the 13 49 tax. Section 422.25, subsections 1, 2, 3, and 4, 13 50 sections 422.26, 422.28 to 422.30, and 422.73, 14 1 consistent with this chapter, apply with respect to 14 2 the collection of any tax or additional tax found to 14 3 be due, in the same manner and with the same effect as 14 4 if the deed, instrument, or writing were an income tax 14 5 return within the meaning of those statutes. 14 6 Sec. 29. Section 437A.3, subsection 1, unnumbered 14 7 paragraph 1, Code Supplement 1999, is amended to read 14 8 as follows: 14 9 "Assessed value" means the base year assessed 14 10 value, as adjusted by section 437A.19, subsection 2. 14 11 "Base year assessed value", for a taxpayer other than 14 12 an electric company, natural gas company, or electric 14 13 cooperative, means the value attributable to property 14 14 identified in section 427A.1, subsection 1, paragraph 14 15 "h", certified by the department of revenue and 14 16 finance to the county auditors for the assessment date 14 17 of January 1, 1997, and the value attributable to 14 18 property identified in section 427A.1 and section 14 19 427B.17, subsection 5, as certified by the local 14 20 assessors to the county auditors for the assessment 14 21 date of January 1, 1997. However, "base year assessed 14 22 value", for purposes of property of a taxpayer that is 14 23 a municipal utility, which property is not a major 14 24 addition, was initially assessed to the taxpayer as of 14 25 January 1, 1998, and is not located in a county where 14 26 the taxpayer had property that was assessed for 14 27 purposes of this chapter as of January 1, 1997, is the 14 28 value attributable to such property for the assessment 14 29 date of January 1, 1998. 14 30 Sec. 30. Section 450.4, subsection 5, Code 1999, 14 31 is amended to read as follows: 14 32 5. On the value of that portion of any lump sum or 14 33 installment payments which will be includable as net 14 34 income as defined in section 422.7 as received by a 14 35 beneficiary under an annuity which was purchased under 14 36 an employees pension or retirement plan. 14 37 Sec. 31. Section 450.4, Code 1999, is amended by 14 38 adding the following new subsections: 14 39 NEW SUBSECTION. 7. The value of that portion of 14 40 any lump sum or installment payments which are 14 41 received by a beneficiary under an annuity which was 14 42 purchased under an employee's pension or retirement 14 43 plan where the employee is a nonresident of Iowa at 14 44 the time of death. 14 45 NEW SUBSECTION. 8. The value of that portion of 14 46 any lump sum or installment payments which are 14 47 received by a beneficiary under an annuity which was 14 48 purchased under an employee's pension or retirement 14 49 pan which was excluded from net income as set forth in 14 50 section 422.7, subsection 31. 15 1 Sec. 32. Section 450.10, subsection 4, Code 1999, 15 2 is amended to read as follows: 15 3 4. When the property or any interestthereinin 15 4 property or incometherefromfrom property, taxable 15 5 underthe provisions ofthis chapter, passes to any 15 6 firm, corporation, or society organized for profit 15 7either under the laws of this state or of any other15 8state, territory, province or country, including 15 9 fraternal and social organizations which do not 15 10 qualify for exemption under sections 170(c) and 2055 15 11 of the Internal Revenue Code, the rate of tax imposed 15 12 shall be as follows: 15 13 Fifteen percent on the entire amount so passing. 15 14 Sec. 33. Section 452A.2, Code Supplement 1999, is 15 15 amended by adding the following new subsections: 15 16 NEW SUBSECTION. 4A. "Denatured ethanol" means 15 17 ethanol that is to be blended with gasoline, has been 15 18 derived from cereal grains, complies with American 15 19 society of testing materials designation D-4806-95b, 15 20 and may be denatured only as specified in Code of 15 21 Federal Regulations, Titles 20, 21, and 27. Alcohol 15 22 and denatured ethanol have the same meaning in this 15 23 chapter. 15 24 NEW SUBSECTION. 18A. "Racing fuel" means leaded 15 25 gasoline of one hundred ten octane or more that does 15 26 not meet American society of testing materials 15 27 designation D-4814 for gasoline and is sold in bulk 15 28 for use in nonregistered motor vehicles. 15 29 Sec. 34. Section 452A.2, subsection 17, paragraph 15 30 a, Code Supplement 1999, is amended to read as 15 31 follows: 15 32 a. All products commonly or commercially known or 15 33 sold as gasoline, including ethanol blended gasoline, 15 34 casinghead, and absorption or natural gasoline, 15 35 regardless of their classifications or uses, and 15 36 including transmix which serves as a buffer between 15 37 fuel products in the pipeline distribution process. 15 38 Sec. 35. Section 452A.3, subsection 5, paragraph 15 39 a, Code Supplement 1999, is amended by adding the 15 40 following new unnumbered paragraph: 15 41 NEW UNNUMBERED PARAGRAPH. Tax shall not be paid 15 42 when the sale of alcohol occurs within a terminal from 15 43 an alcohol manufacturer to an Iowa licensed supplier. 15 44 The tax shall be paid by the Iowa licensed supplier 15 45 when the invoiced gross gallonage of the alcohol or 15 46 the alcohol part of ethanol blended gasoline is 15 47 withdrawn from a terminal for delivery in this state. 15 48 Sec. 36. Section 452A.17, subsection 1, paragraph 15 49 a, Code Supplement 1999, is amended by adding the 15 50 following new subparagraph: 16 1 NEW SUBPARAGRAPH. (10) Racing fuel. 16 2 Sec. 37. EFFECTIVE AND APPLICABILITY DATES. This 16 3 Act, being deemed of immediate importance, takes 16 4 effect upon enactment, except as follows: 16 5 1. Sections 15, 17, 19, 20, 22, 23, 24, 25, 26, 16 6 and 27 of this Act, amending Code sections 424.10, 16 7 424.12, 424.15, 427.1, 427.16, 427C.3, and 427C.7, 16 8 take effect January 1, 2001, and apply to claims filed 16 9 on or after that date. 16 10 2. Sections 30, 31, and 32 of this Act, amending 16 11 Code sections 450.4 and 450.10, take effect July 1, 16 12 2000, for estates of decedents dying on or after that 16 13 date. 16 14 3. Section 29 of this Act applies retroactively to 16 15 January 1, 2000, for tax years beginning on and after 16 16 that date." 16 17 #2. Title page, lines 6 and 7, by striking the 16 18 words "cigarette and tobacco products,". 16 19 16 20 16 21 16 22 JEFF LAMBERTI 16 23 16 24 16 25 16 26 16 27 16 28 16 29 HF 2548.204 78 16 30 mg/gg
Text: S05427 Text: S05429 Text: S05400 - S05499 Text: S Index Bills and Amendments: General Index Bill History: General Index
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