House Journal: Page 1534: Monday, April 17, 2000
24 information under such circumstances shall not be
25 deemed a violation of section 422.72 as applied to
26 this chapter.
27 Section 422.72 applies to this chapter as if the
28 environmental protection charge were a tax.
29 Sec. 18. Section 424.13, subsection 2, Code 1999,
30 is amended to read as follows:
31 2. For cause and upon a showing by the director
32 that collection of the tax charge in dispute is in
33 doubt, the court may order the petitioner to file with
34 the clerk a bond for the use of the respondent, with
35 sureties approved by the clerk, in the amount of tax
36 the charge appealed from, conditioned that the
37 petitioner shall perform the orders of the court.
38 Sec. 19. Section 424.15, unnumbered paragraph 1,
39 Code 1999, is amended to read as follows:
40 If it appears that, as a result of mistake, an
41 amount of a charge, penalty, or interest has been paid
42 which was not due under the provisions of this
43 chapter, then such that amount shall be refunded to
44 such person the charge payer by the department. A
45 claim for refund that has not been filed with the
46 department within five three years after the charge
47 payment upon which a refund is claimed became due, or
48 one year after such that charge payment was made,
49 whichever time is the later, shall not be allowed by
50 the director.
Page 10
1 Sec. 20. Section 427.1, subsection 14, unnumbered
2 paragraph 1, Code Supplement 1999, is amended to read
3 as follows:
4 A society or organization claiming an exemption
5 under subsection 5 or subsection 8 shall file with the
6 assessor not later than April 15 February 1 a
7 statement upon forms to be prescribed by the director
8 of revenue and finance, describing the nature of the
9 property upon which the exemption is claimed and
10 setting out in detail any uses and income from the
11 property derived from the rentals, leases, or other
12 uses of the property not solely for the appropriate
13 objects of the society or organization. Upon the
14 filing and allowance of the claim, the claim shall be
15 allowed on the property for successive years without
16 further filing as long as the property is used for the
17 purposes specified in the original claim for
18 exemption. When the property is sold or transferred,
19 the county recorder shall provide notice of the
20 transfer to the assessor. The notice shall describe
21 the property transferred and the name of the person to
22 whom title to the property is transferred.
© 2000 Cornell College and
League of Women Voters of Iowa
Comments about this site or page?
hjourn@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Tue Apr 18 13:35:00 CDT 2000
URL: /DOCS/GA/78GA/Session.2/HJournal/01500/01534.html
jhf