Text: SF02041 Text: SF02043 Text: SF02000 - SF02099 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 If a landowner seeks to enjoin an action brought under this 1 4 chapter and the landowner prevails, the costs of the 1 5 proceedings shall 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, factoring in depreciation; and the availability of 1 22 replacement property. 1 23 Sec. 3. Section 6B.24, Code 2001, is amended to read as 1 24 follows: 1 25 6B.24 REDUCTION OF DAMAGES – INTEREST ON INCREASED AWARD. 1 26 If the amount of damages awarded by the commissioners is 1 27 decreased on appeal, the reduced amount shall be paid to the 1 28 landowner. If the amount of damages awarded by the 1 29 commissioners is increased on appeal, interest shall be paid 1 30 from the date of the condemnation.Interest shall not be paid1 31on any amount which was previously paid.Interest shall be 1 32 calculated at an annual rate equal to thecoupon issue yield1 33equivalent, as determined by the United States secretary of1 34the treasury, of the average accepted auction price for the1 35last auction of fifty-two-week United States treasury bills2 1 treasury constant maturity index published by the federal 2 2 reserve in the H15 Report settled immediately before the date 2 3 of the award. 2 4 Sec. 4. Section 6B.25, Code 2001, is amended to read as 2 5 follows: 2 6 6B.25 RIGHT TO TAKE POSSESSION OF LANDS – TITLE. 2 7 Upon the filing of the commissioners' report with the 2 8 sheriff, the applicant may deposit with the sheriff the amount 2 9 assessed in favor of a claimant, and the applicant, except as 2 10 otherwise provided, may take possession of the land condemned 2 11 and proceed with the improvement. An appeal from the 2 12 assessment does not affect the right, except as otherwise 2 13 provided. Prior to expiration of the time provided for 2 14 appeal, the property owner may apply to the district court for 2 15 release of that part of the damages deposited which the court 2 16 finds proper. If there is not an appeal by any party, the 2 17 property owner shall be entitled to the whole of the damages 2 18 awarded. Upon appeal from the commissioners' award of 2 19 damages, the district courtmayshall direct that thepart of2 20theentire amount of damages deposited with the sheriff, as it2 21finds just and proper,be immediately paid to the claimant. 2 22 If upon trial of the appeal a lesser amount is awarded, the 2 23 difference between the amount so awarded and the amount paid 2 24 shall be repaid by the person to whom it was paid and upon 2 25 failure to make the repayment the party shall have judgment 2 26 entered against the person who received the excess payment. 2 27 Title to the property or the interests in property passes to 2 28 the applicant when damages have been finally determined and 2 29 paid. 2 30 The amount deposited with the sheriff shall include 2 31 interest from the date of the award until the date the amount 2 32 is paid to the claimant, calculated at an annual rate equal to 2 33 the treasury constant maturity index published by the federal 2 34 reserve in the H15 Report settled immediately before the date 2 35 of the award. 3 1 Sec. 5. Section 6B.33, Code 2001, is amended to read as 3 2 follows: 3 3 6B.33 COSTS AND ATTORNEY FEES. 3 4 The applicant shall pay all costs of the assessment made by 3 5 the commissioners and reasonable attorney fees and costs 3 6 incurred by the condemnee as determined by the commissioners 3 7if the award of the commissioners exceeds one hundred ten3 8percent of the final offer of the applicant prior to3 9condemnation, including costs of appraisals and expert 3 10 witnesses. The applicant shall file with the sheriff an 3 11 affidavit setting forth the most recent offer made to the 3 12 person whose property is sought to be condemned. Members of 3 13 such commissions shall receive a per diem of two hundred 3 14 dollars and actual and necessary expenses incurred in the 3 15 performance of their official duties. The applicant shall 3 16 reimburse the county sheriff for the per diem and expense 3 17 amounts paid by the sheriff to the members. The applicant 3 18 shall reimburse the owner for the expenses the owner incurred 3 19 for recording fees, penalty costs for full or partial 3 20 prepayment of any preexisting recorded mortgage entered into 3 21 in good faith encumbering the property, and for similar 3 22 expenses incidental to conveying the property to the 3 23 applicant. The applicant shall also pay all costs occasioned 3 24 by the appeal, including reasonable attorney fees to be taxed 3 25 by the court, unless on the trial thereof the same or a lesser3 26amount of damages is awarded than was allowed by the tribunal3 27from which the appeal was takenand costs of appraisals and 3 28 expert witnesses. 3 29 Sec. 6. Section 6B.34, Code 2001, is amended to read as 3 30 follows: 3 31 6B.34 REFUSAL TO PAY FINAL AWARD. 3 32ShouldIf the applicant dismisses the proceedings at any 3 33 time after filing the application, or if the applicantdecline3 34 declines, at any time after an appeal is taken as provided in 3 35 section 6B.18, to take the property and pay the damages 4 1 awarded, the applicant shall pay, in addition to the costs and 4 2 damages actually suffered by the landowner, reasonable 4 3 attorney fees to be taxed by the court. If the applicant 4 4 fails to take the property and pay the damages awarded within 4 5 thirty days from the award by the commission, the proceedings 4 6 shall be dismissed at the applicant's cost and the applicant 4 7 shall pay, in addition to the costs and damages actually 4 8 suffered by the landowner, reasonable attorney fees to be 4 9 taxed by the court. Costs determined pursuant to this section 4 10 shall include reasonable appraisal costs and expert witness 4 11 fees. 4 12 Sec. 7. Section 422.7, Code Supplement 2001, is amended by 4 13 adding the following new subsection: 4 14 NEW SUBSECTION. 38. Where the adjusted gross income 4 15 includes the capital gain realized when property of the 4 16 taxpayer is converted as a result of condemnation or threat or 4 17 imminence of condemnation, an additional deduction shall be 4 18 allowed to the extent the gain was recognized under section 4 19 1033 of the Internal Revenue Code. 4 20 Sec. 8. APPLICABILITY DATE. Section 7 of this Act applies 4 21 retroactively to January 1, 2002, for tax years beginning on 4 22 or after that date. 4 23 EXPLANATION 4 24 This bill makes several changes to the law relating to 4 25 condemnation of private property. 4 26 The bill provides that the costs of any proceedings seeking 4 27 injunctive relief against a condemnation are to be paid by the 4 28 party seeking the condemnation if the landowner seeking 4 29 injunctive relief prevails. 4 30 The bill provides that the appraisement of damages by the 4 31 compensation commission, along with commission proceedings 4 32 relating to determination of the appraisement, is admissible 4 33 on appeal of the appraisement. 4 34 The bill strikes the requirement that if an award is 4 35 appealed interest shall not be paid on any amount which was 5 1 previously paid. The bill also establishes a new rate for the 5 2 calculation of interest that is based upon the treasury 5 3 constant maturity index published by the federal reserve. 5 4 The bill also provides that the entire amount of damages 5 5 paid by a condemner to the sheriff for transfer to the 5 6 condemnee are to be immediately available and shall include 5 7 interest earned from the date of the award. 5 8 The bill provides that the condemner shall pay costs 5 9 awarded in a condemnation proceeding, including the costs of 5 10 appraisal and expert witnesses. The bill also provides that 5 11 the condemner pay the costs of appeal. 5 12 Current law provides that the condemner shall pay costs 5 13 incurred by the landowner, including attorney fees, if the 5 14 condemner fails to take the property and pay the appraisement 5 15 of damages while the case is on appeal. The bill extends the 5 16 responsibility of the condemner for payment of such costs in 5 17 those cases where the condemner dismisses the proceedings at 5 18 any time after the application is filed and in cases where the 5 19 condemner fails to take the property and pay damages awarded 5 20 within 30 days from the date of the award. 5 21 Finally, the bill allows a taxpayer to deduct from Iowa net 5 22 taxable income that portion of a condemnation award that is 5 23 recognized as taxable capital gain for federal income tax 5 24 purposes. This section of the bill applies retroactively to 5 25 January 1, 2002, for tax years beginning on or after that 5 26 date. 5 27 LSB 5056SS 79 5 28 sc/cls/14.2
Text: SF02041 Text: SF02043 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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