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1 1 Section 1. NEW SECTION. 6A.22 PROCEEDINGS TO ENJOIN –
1 2 COSTS.
1 3 The costs of any proceedings in which a landowner seeks to
1 4 enjoin exercise of the power granted under this chapter shall
1 5 be paid by the party seeking condemnation.
1 6 Sec. 2. Section 6B.21, Code Supplement 1999, is amended to
1 7 read as follows:
1 8 6B.21 APPEALS – HOW DOCKETED AND TRIED.
1 9 The appeal shall be docketed in the name of the person
1 10 appealing and all other interested parties to the action shall
1 11 be defendants. In the event the condemner and the condemnee
1 12 appeal, the appeal shall be docketed in the name of the
1 13 appellant which filed the application for condemnation and all
1 14 other parties to the action shall be defendants. The appeal
1 15 shall be tried as in an action by ordinary proceedings. The
1 16 appraisement of damages by the compensation commission is
1 17 admissible in the action, as are the proceedings of the
1 18 compensation commission; the matters considered by the
1 19 compensation commission; other comparable final condemnation
1 20 awards or purchases under threat of condemnation; replacement
1 21 cost; and the availability of replacement property.
1 22 Sec. 3. Section 6B.25, Code 1999, is amended to read as
1 23 follows:
1 24 6B.25 RIGHT TO TAKE POSSESSION OF LANDS – TITLE.
1 25 Upon the filing of the commissioners' report with the
1 26 sheriff, the applicant may deposit with the sheriff the amount
1 27 assessed in favor of a claimant, and the applicant, except as
1 28 otherwise provided, may take possession of the land condemned
1 29 and proceed with the improvement. An appeal from the
1 30 assessment does not affect the right, except as otherwise
1 31 provided. Upon appeal from the commissioners' award of
1 32 damages, the district court may direct that the part of the
1 33 amount of damages deposited with the sheriff, as it finds just
1 34 and proper, be paid to the claimant. If upon trial of the
1 35 appeal a lesser amount is awarded the difference between the
2 1 amount so awarded and the amount paid shall be repaid by the
2 2 person to whom it was paid and upon failure to make the
2 3 repayment the party shall have judgment entered against the
2 4 person who received the excess payment. Title to the property
2 5 or the interests in property passes to the applicant when
2 6 damages have been finally determined and paid. Funds
2 7 deposited with the sheriff shall be immediately available, and
2 8 the amount deposited shall include interest from the date of
2 9 the award, calculated at an annual rate equal to the coupon
2 10 issue yield equivalent, as determined by the United States
2 11 secretary of the treasury, of the average accepted auction
2 12 price for the last auction of fifty-two-week United States
2 13 treasury bills settled immediately before the date of the
2 14 award. Any amount deposited with the sheriff and not paid to
2 15 the claimant pursuant to court order pending resolution of the
2 16 appeal shall be placed in an interest-bearing escrow account
2 17 pending resolution of the appeal. Failure to place the
2 18 deposit in an interest-bearing account shall not relieve the
2 19 applicant from the responsibility to pay interest on the
2 20 amount finally awarded from the date of the award.
2 21 Sec. 4. Section 6B.33, Code Supplement 1999, is amended to
2 22 read as follows:
2 23 6B.33 COSTS AND ATTORNEY FEES.
2 24 The applicant shall pay all costs of the assessment made by
2 25 the commissioners and reasonable attorney fees and costs
2 26 incurred by the condemnee as determined by the commissioners,
2 27 including costs of appraisals and expert witnesses, if the
2 28 award of the commissioners exceeds one hundred ten percent of
2 29 the final offer of the applicant prior to condemnation. The
2 30 applicant shall file with the sheriff an affidavit setting
2 31 forth the most recent offer made to the person whose property
2 32 is sought to be condemned. Members of such commissions shall
2 33 receive a per diem of fifty dollars and actual and necessary
2 34 expenses incurred in the performance of their official duties.
2 35 The applicant shall reimburse the county sheriff for the per
3 1 diem and expense amounts paid by the sheriff to the members.
3 2 The applicant shall reimburse the owner for the expenses the
3 3 owner incurred for recording fees, penalty costs for full or
3 4 partial prepayment of any preexisting recorded mortgage
3 5 entered into in good faith encumbering the property, and for
3 6 similar expenses incidental to conveying the property to the
3 7 applicant. The applicant shall also pay all costs occasioned
3 8 by the appeal, including reasonable attorney fees to be taxed
3 9 by the court and costs of appraisals and expert witnesses,
3 10 unless on the trial thereof the same or a lesser amount of
3 11 damages is awarded than was allowed by the tribunal from which
3 12 the appeal was taken. The applicant shall also pay costs
3 13 occasioned by the appeal if the award on appeal exceeds one
3 14 hundred ten percent of the final offer of the applicant prior
3 15 to condemnation.
3 16 Sec. 5. Section 6B.34, Code 1999, is amended to read as
3 17 follows:
3 18 6B.34 REFUSAL TO PAY FINAL AWARD.
3 19 Should the applicant dismiss the proceedings at any time
3 20 after filing the application, or should the applicant decline,
3 21 at any time after an appeal is taken as provided in section
3 22 6B.18, to take the property and pay the damages awarded, the
3 23 applicant shall pay, in addition to the costs and damages
3 24 actually suffered by the landowner, reasonable attorney fees
3 25 to be taxed by the court. Should the applicant fail to take
3 26 the property and pay the damages awarded within thirty days
3 27 from the award by the commission, the proceedings shall be
3 28 dismissed at the applicant's cost and the applicant shall pay,
3 29 in addition to the costs and damages actually suffered by the
3 30 landowner, reasonable attorney fees to be taxed by the court.
3 31 Costs determined pursuant to this section shall include
3 32 reasonable appraisal costs and expert witness fees.
3 33 Sec. 6. Section 422.7, Code 1999, is amended by adding the
3 34 following new subsection:
3 35 NEW SUBSECTION. 35. Where the adjusted gross income
4 1 includes the gain realized when property of the taxpayer is
4 2 converted as a result of condemnation, an additional deduction
4 3 shall be allowed to the extent the gain was recognized under
4 4 section 1033 of the Internal Revenue Code.
4 5 Sec. 7. APPLICABILITY DATE. Section 6 of this Act applies
4 6 retroactively to January 1, 2000, for tax years beginning on
4 7 or after that date.
4 8 EXPLANATION
4 9 This bill makes several changes to the law relating to
4 10 condemnation of private property.
4 11 The bill provides that the costs of any proceedings seeking
4 12 injunctive relief against a condemnation are to be paid by the
4 13 party seeking the condemnation.
4 14 The bill provides that the appraisement of damages by the
4 15 compensation commission, along with commission proceedings
4 16 relating to determination of the appraisement, are admissible
4 17 on appeal of the appraisement.
4 18 The bill also provides that damages paid by a condemner to
4 19 the sheriff for transfer to the condemnee are to be
4 20 immediately available and shall include interest earned at the
4 21 federal treasury bill rate from the date of the award. The
4 22 bill also provides that moneys not paid over by the sheriff by
4 23 order of the court shall be deposited in an escrow account and
4 24 shall earn interest on the amount.
4 25 The bill provides that costs awarded in a condemnation
4 26 proceeding include the costs of appraisal and expert
4 27 witnesses. The bill also provides that the condemner pay the
4 28 costs of appeal if the amount awarded on appeal exceeds 110
4 29 percent of the final offer of the condemner prior to
4 30 condemnation.
4 31 Current law provides that the condemner shall pay costs
4 32 incurred by the landowner, including attorney's fees, if the
4 33 condemner fails to take the property and pay the appraisement
4 34 of damages while the case is on appeal. The bill extends the
4 35 responsibility of the condemner for payment of such costs in
5 1 those cases where the condemner dismisses the proceedings at
5 2 any time after the application is filed and in cases where the
5 3 condemner fails to take the property and pay damages awarded
5 4 within 30 days from the date of the award.
5 5 Finally, the bill allows a taxpayer to deduct from Iowa net
5 6 taxable income that portion of a condemnation award that is
5 7 recognized as taxable gain for federal income tax purposes.
5 8 This section of the bill applies retroactively to January 1,
5 9 2000, for tax years beginning on or after that date.
5 10 LSB 6035XS 78
5 11 sc/cf/24
Text: SF02260 Text: SF02262 Text: SF02200 - SF02299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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