Text: SF00036 Text: SF00038 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 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 2001, is amended to read as 1 7 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 2001, 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. Prior to expiration of the time provided for 1 32 appeal, the property owner may apply to the district court for 1 33 release of that part of the damages deposited which the court 1 34 finds proper. If there is not an appeal by any party, the 1 35 property owner shall be entitled to the whole of the damages 2 1 awarded. Upon appeal from the commissioners' award of 2 2 damages, the district court may direct that the part of the 2 3 amount of damages deposited with the sheriff, as it finds just 2 4 and proper, be paid to the claimant. Funds released by order 2 5 of the court shall be made immediately available to the 2 6 property owner. If upon trial of the appeal a lesser amount 2 7 is awarded, the difference between the amount so awarded and 2 8 the amount paid shall be repaid by the person to whom it was 2 9 paid and upon failure to make the repayment the party shall 2 10 have judgment entered against the person who received the 2 11 excess payment. Title to the property or the interests in 2 12 property passes to the applicant when damages have been 2 13 finally determined and paid. 2 14 The amount deposited with the sheriff shall include 2 15 interest from the date of the award, calculated at an annual 2 16 rate equal to the coupon issue yield equivalent, as determined 2 17 by the United States secretary of the treasury, of the average 2 18 accepted auction price for the last auction of fifty-two-week 2 19 United States treasury bills settled immediately before the 2 20 date of the award. Any amount deposited with the sheriff and 2 21 not paid to the claimant pursuant to court order pending 2 22 resolution of the appeal shall be placed in an interest- 2 23 bearing escrow account pending resolution of the appeal. 2 24 Failure to place the deposit in an interest-bearing account 2 25 shall not relieve the applicant from the responsibility to pay 2 26 interest on the amount finally awarded from the date of the 2 27 award. 2 28 Sec. 4. Section 6B.33, Code 2001, is amended to read as 2 29 follows: 2 30 6B.33 COSTS AND ATTORNEY FEES. 2 31 The applicant shall pay all costs of the assessment made by 2 32 the commissioners and reasonable attorney fees and costs 2 33 incurred by the condemnee as determined by the commissioners, 2 34 including costs of appraisals and expert witnesses, if the 2 35 award of the commissioners exceeds one hundred ten percent of 3 1 the final offer of the applicant prior to condemnation. The 3 2 applicant shall file with the sheriff an affidavit setting 3 3 forth the most recent offer made to the person whose property 3 4 is sought to be condemned. Members of such commissions shall 3 5 receive a per diem of two hundred dollars and actual and 3 6 necessary expenses incurred in the performance of their 3 7 official duties. The applicant shall reimburse the county 3 8 sheriff for the per diem and expense amounts paid by the 3 9 sheriff to the members. The applicant shall reimburse the 3 10 owner for the expenses the owner incurred for recording fees, 3 11 penalty costs for full or partial prepayment of any 3 12 preexisting recorded mortgage entered into in good faith 3 13 encumbering the property, and for similar expenses incidental 3 14 to conveying the property to the applicant. The applicant 3 15 shall also pay all costs occasioned by the appeal, including 3 16 reasonable attorney fees to be taxed by the court and costs of 3 17 appraisals and expert witnesses, unless on the trial thereof 3 18 the same or a lesser amount of damages is awarded than was 3 19 allowed by the tribunal from which the appeal was taken. The 3 20 applicant shall also pay costs occasioned by the appeal if the 3 21 award on appeal exceeds one hundred ten percent of the final 3 22 offer of the applicant prior to condemnation. 3 23 Sec. 5. Section 6B.34, Code 2001, is amended to read as 3 24 follows: 3 25 6B.34 REFUSAL TO PAY FINAL AWARD. 3 26 Should the applicant dismiss the proceedings at any time 3 27 after filing the application, or should the applicant decline, 3 28 at any time after an appeal is taken as provided in section 3 29 6B.18, to take the property and pay the damages awarded, the 3 30 applicant shall pay, in addition to the costs and damages 3 31 actually suffered by the landowner, reasonable attorney fees 3 32 to be taxed by the court. Should the applicant fail to take 3 33 the property and pay the damages awarded within thirty days 3 34 from the award by the commission, the proceedings shall be 3 35 dismissed at the applicant's cost and the applicant shall pay, 4 1 in addition to the costs and damages actually suffered by the 4 2 landowner, reasonable attorney fees to be taxed by the court. 4 3 Costs determined pursuant to this section shall include 4 4 reasonable appraisal costs and expert witness fees. 4 5 Sec. 6. Section 422.7, Code 2001, is amended by adding the 4 6 following new subsection: 4 7 NEW SUBSECTION. 36. Where the adjusted gross income 4 8 includes the gain realized when property of the taxpayer is 4 9 converted as a result of condemnation, an additional deduction 4 10 shall be allowed to the extent the gain was recognized under 4 11 section 1033 of the Internal Revenue Code. 4 12 Sec. 7. APPLICABILITY DATE. Section 6 of this Act applies 4 13 retroactively to January 1, 2001, for tax years beginning on 4 14 or after that date. 4 15 EXPLANATION 4 16 This bill makes several changes to the law relating to 4 17 condemnation of private property. 4 18 The bill provides that the costs of any proceedings seeking 4 19 injunctive relief against a condemnation are to be paid by the 4 20 party seeking the condemnation. 4 21 The bill provides that the appraisement of damages by the 4 22 compensation commission, along with commission proceedings 4 23 relating to determination of the appraisement, are admissible 4 24 on appeal of the appraisement. 4 25 The bill also provides that damages paid by a condemner to 4 26 the sheriff for transfer to the condemnee are to be 4 27 immediately available and shall include interest earned at the 4 28 federal treasury bill rate from the date of the award. The 4 29 bill also provides that moneys not paid over by the sheriff by 4 30 order of the court shall be deposited in an escrow account and 4 31 shall earn interest on the amount. 4 32 The bill provides that costs awarded in a condemnation 4 33 proceeding include the costs of appraisal and expert 4 34 witnesses. The bill also provides that the condemner pay the 4 35 costs of appeal if the amount awarded on appeal exceeds 110 5 1 percent of the final offer of the condemner prior to 5 2 condemnation. 5 3 Current law provides that the condemner shall pay costs 5 4 incurred by the landowner, including attorney fees, if the 5 5 condemner fails to take the property and pay the appraisement 5 6 of damages while the case is on appeal. The bill extends the 5 7 responsibility of the condemner for payment of such costs in 5 8 those cases where the condemner dismisses the proceedings at 5 9 any time after the application is filed and in cases where the 5 10 condemner fails to take the property and pay damages awarded 5 11 within 30 days from the date of the award. 5 12 Finally, the bill allows a taxpayer to deduct from Iowa net 5 13 taxable income that portion of a condemnation award that is 5 14 recognized as taxable gain for federal income tax purposes. 5 15 This section of the bill applies retroactively to January 1, 5 16 2001, for tax years beginning on or after that date. 5 17 LSB 1320XS 79 5 18 sc/cf/24
Text: SF00036 Text: SF00038 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@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: Wed May 9 09:40:00 CDT 2001
URL: /DOCS/GA/79GA/Legislation/SF/00000/SF00037/010118.html
jhf