House Journal: Page 1535: Monday, April 17, 2000
23 Sec. 21. Section 427.1, subsection 16, Code
24 Supplement 1999, is amended to read as follows:
25 16. REVOKING OR MODIFYING EXEMPTION. Any taxpayer
26 or any taxing district may make application to the
27 director of revenue and finance for revocation or
28 modification for any exemption, based upon alleged
29 violations of this chapter. The director of revenue
30 and finance may also on the director's own motion set
31 aside or modify any exemption which has been granted
32 upon property for which exemption is claimed under
33 this chapter. The director of revenue and finance
34 shall give notice by mail to the taxpayer or taxing
35 district applicant and to the societies or
36 organizations claiming an exemption upon property,
37 exemption of which is questioned before or by the
38 director of revenue and finance, and shall hold a
39 hearing prior to issuing any order for revocation or
40 modification. An order made by the director of
41 revenue and finance revoking or modifying an exemption
42 shall be applicable to the tax year commencing with
43 the tax year in which the application is made to the
44 director of revenue and finance or the tax year
45 commencing with the tax year in which the director's
46 own motion is filed. An order made by the director of
47 revenue and finance revoking or modifying an exemption
48 is subject to judicial review in accordance with
49 chapter 17A, the Iowa administrative procedure Act.
50 Notwithstanding the terms of that Act, petitions for
Page 11
1 judicial review may be filed in the district court
2 having jurisdiction in the county in which the
3 property is located, and must be filed within thirty
4 days after any order revoking or modifying an
5 exemption is made by the director of revenue and
6 finance.
7 Sec. 22. Section 427.1, subsection 20, Code
8 Supplement 1999, is amended to read as follows:
9 20. IMPOUNDMENT STRUCTURES. The impoundment
10 structure and any land underlying an impoundment
11 located outside an incorporated city, which are not
12 developed or used directly or indirectly for
13 nonagricultural income-producing purposes and which
14 are maintained in a condition satisfactory to the soil
15 and water conservation district commissioners of the
16 county in which the impoundment structure and the
17 impoundment are located. A person owning land which
18 qualifies for a property tax exemption under this
19 subsection shall apply to the county assessor each
20 year before the first of July not later than February
21 1 for the exemption. The application shall be made on
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League of Women Voters of Iowa
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