House Journal: Page 1526: Monday, April 17, 2000
32 assessment year for which the exemption is first
33 claimed, but not later than the year in which all
34 improvements included in the project are first
35 assessed for taxation, unless, upon the request of the
36 owner at any time, the governing body of the city or
37 county provides by resolution that the owner may file
38 an application by February 1 of any other assessment
39 year selected by the governing body in which case the
40 exemption is allowed for the number of years remaining
41 in the exemption schedule selected. The application
42 shall contain, but not be limited to, the following
43 information: The nature of the improvement, its cost,
44 the estimated or actual date of completion, the
45 tenants that occupied the owner's building on the date
46 the city or county adopted the resolution referred to
47 in section 404.2, subsection 1, and which exemption in
48 section 404.3 or in the different schedule, if one has
49 been adopted, will be elected.
50 Sec. 3. Section 421.17, subsection 16, Code
Page 2
1 Supplement 1999, is amended to read as follows:
2 16. To call upon any a state department agency or
3 institution for technical advice and data which may be
4 of value in connection with the work of assessment and
5 taxation the department.
6 Sec. 4. NEW SECTION. 421.46 TAX AGREEMENTS WITH
7 INDIAN TRIBES.
8 1. "Indian country" means the Indian country as
9 defined in 18 U.S.C. § 1151, and includes trust land
10 as defined by the United States secretary of the
11 interior.
12 2. The department and the governing council of an
13 Indian tribe may enter into an agreement to provide
14 for the collection and distribution or refund by the
15 department within Indian country of any tax or fee
16 imposed by the state and administered by the
17 department.
18 An agreement may also provide for the collection
19 and distribution by the department of any tribal tax
20 or fee imposed by tribal ordinance. The agreement may
21 provide for the retention of an administrative fee by
22 the department which fee shall be an agreed upon
23 percentage of the gross revenue of the tribal tax or
24 fee collected.
25 3. The provisions of this section shall not be
26 construed to establish or relinquish any jurisdiction
27 the state or an Indian tribe might have to levy or
28 collect from any person any tax or fee within or
29 without Indian country.
30 Sec. 5. Section 421.60, subsection 2, Code 1999,
© 2000 Cornell College and
League of Women Voters of Iowa
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