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