Text: SF02328 Text: SF02330 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. ABATEMENT OF PROPERTY TAXES. Notwithstanding 1 2 the requirement for the filing of a claim for property tax 1 3 exemption by April 15 as provided in section 427.1, subsection 1 4 14, Code Supplement 1999, the board of supervisors of a county 1 5 having a population based upon the latest federal census of 1 6 more than one hundred eighty thousand but not more than two 1 7 hundred thousand shall abate the property taxes owed, with all 1 8 interest, fees, and costs, levied for the fiscal year 1 9 beginning July 1, 2000, which were payable during the fiscal 1 10 year beginning July 1, 2001, on the land and buildings of a 1 11 religious institution that did not receive a property tax 1 12 exemption for failure to file for the exemption. To receive 1 13 the abatement provided in this section, the religious 1 14 institution shall apply to the county board of supervisors by 1 15 October 1, 2002, and provide appropriate information 1 16 establishing that the lands and buildings for which the 1 17 abatement is sought were used by the religious institution for 1 18 its appropriate objects during the fiscal year beginning July 1 19 1, 2000. The abatement allowed under this section only 1 20 applies to property taxes, with all interests, fees, and 1 21 costs, levied for the fiscal year beginning July 1, 2000, and 1 22 due and payable in the fiscal year beginning July 1, 2001. 1 23 Sec. 2. EFFECTIVE AND RETROACTIVE DATES. This Act, being 1 24 deemed of immediate importance, takes effect upon enactment, 1 25 and applies retroactively to property taxes due and payable in 1 26 the fiscal year beginning July 1, 2001. 1 27 EXPLANATION 1 28 This bill requires the board of supervisors of a county 1 29 with a population between 180,000 and 200,000 to abate the 1 30 property taxes, with interest, fees, and costs, levied on the 1 31 lands and buildings of a religious institution for the 2000- 1 32 2001 fiscal year which are due and payable in the 2001-2002 1 33 fiscal year. The property taxes were levied because the 1 34 religious institution did not file a claim for a property tax 1 35 exemption. The bill provides that to receive the abatement, 2 1 the religious institution must apply by October 1, 2002, and 2 2 provide information establishing that the lands and buildings 2 3 were used as a religious institution. 2 4 The bill takes effect upon enactment and applies 2 5 retroactively to property taxes payable in the 2001-2002 2 6 fiscal year. 2 7 LSB 7167SV 79 2 8 mg/sh/8
Text: SF02328 Text: SF02330 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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