Text: SF02443                           Text: SF02445
Text: SF02400 - SF02499                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

Senate File 2444

Partial Bill History

Bill Introduced: S.J. 1000
Committee Report Issued: S.J. 1002
Passed House: H.J. 1549
Passed Senate: S.J. 1064
Signed by Governor: S.J. 1457
Complete Bill History

Bill Text

PAG LIN
  1  1                                            SENATE FILE 2444
  1  2 
  1  3                             AN ACT
  1  4 RELATING TO THE TAXATION OF PROPERTY USED BY THE IOWA NATIONAL
  1  5    GUARD.  
  1  6 
  1  7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  1  8 
  1  9    Section 1.  Section 427.1, subsection 2, Code Supplement
  1 10 1999, is amended to read as follows:
  1 11    2.  MUNICIPAL AND MILITARY PROPERTY.  The property of a
  1 12 county, township, city, school corporation, levee district,
  1 13 drainage district, or military company of the state of the
  1 14 Iowa national guard, when devoted to public use and not held
  1 15 for pecuniary profit, except property of a municipally owned
  1 16 electric utility held under joint ownership and property of an
  1 17 electric power facility financed under chapter 28F which shall
  1 18 be subject to taxation under chapter 437A and facilities of a
  1 19 municipal utility that are used for the provision of local
  1 20 exchange services pursuant to chapter 476, but only to the
  1 21 extent such facilities are used to provide such services,
  1 22 which shall be subject to taxation under chapter 433, except
  1 23 that section 433.11 shall not apply.  The exemption for
  1 24 property owned by a city or county also applies to property
  1 25 which is operated by a city or county as a library, art
  1 26 gallery or museum, conservatory, botanical garden or display,
  1 27 observatory or science museum, or as a location for holding
  1 28 athletic contests, sports or entertainment events,
  1 29 expositions, meetings or conventions, or leased from the city
  1 30 or county for any such purposes, or leased from the city or
  1 31 county by the Iowa national guard or by a federal agency for
  1 32 the benefit of the Iowa national guard when devoted for public
  1 33 use and not for pecuniary profit.  Food and beverages may be
  1 34 served at the events or locations without affecting the
  1 35 exemptions, provided the city has approved the serving of food
  2  1 and beverages on the property if the property is owned by the
  2  2 city or the county has approved the serving of food and
  2  3 beverages on the property if the property is owned by the
  2  4 county.  
  2  5 
  2  6 
  2  7                                                             
  2  8                               MARY E. KRAMER
  2  9                               President of the Senate
  2 10 
  2 11 
  2 12                                                             
  2 13                               BRENT SIEGRIST
  2 14                               Speaker of the House
  2 15 
  2 16    I hereby certify that this bill originated in the Senate and
  2 17 is known as Senate File 2444, Seventy-eighth General Assembly.
  2 18 
  2 19 
  2 20                                                             
  2 21                               MICHAEL E. MARSHALL
  2 22                               Secretary of the Senate
  2 23 Approved                , 2000
  2 24 
  2 25 
  2 26                                
  2 27 THOMAS J. VILSACK
  2 28 Governor

Text: SF02443                           Text: SF02445
Text: SF02400 - SF02499                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

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Last update: Tue Aug 29 13:35:04 CDT 2000
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