Senate
File
2388
-
Enrolled
Senate
File
2388
AN
ACT
RELATING
TO
THE
ASSESSMENT
AND
TAXATION
OF
TELEPHONE
AND
TELEGRAPH
COMPANY
PROPERTY
FOR
CERTAIN
ASSESSMENT
YEARS
AND
INCLUDING
EFFECTIVE
DATE
AND
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
29C.24,
subsection
3,
paragraph
a,
subparagraph
(6),
Code
2018,
is
amended
to
read
as
follows:
(6)
The
assessment
of
property
taxes
by
the
department
of
revenue
under
sections
428.24
through
428.26
,
428.28
,
and
428.29
,
or
chapters
433
,
434
,
435
,
and
437
through
438
,
or
by
a
local
assessor
under
another
provision
of
law,
on
property
brought
into
the
state
to
aid
in
the
performance
of
disaster
or
emergency-related
work
during
a
disaster
response
period
if
such
property
does
not
remain
in
the
state
after
the
conclusion
of
the
disaster
response
period.
Sec.
2.
Section
331.401,
subsection
1,
paragraph
k,
Code
2018,
is
amended
to
read
as
follows:
k.
Levy
taxes
as
certified
to
it
by
tax-certifying
bodies
in
the
county,
in
accordance
with
the
statutes
authorizing
the
levies
and
in
accordance
with
chapter
24
and
sections
444.1
to
444.8
,
and
levy
taxes
as
required
in
chapters
433
,
434
,
437
,
and
438
.
Sec.
3.
Section
331.427,
subsection
1,
unnumbered
paragraph
1,
Code
2018,
is
amended
to
read
as
follows:
Except
as
otherwise
provided
by
state
law,
county
revenues
from
taxes
and
other
sources
for
general
county
services
shall
Senate
File
2388,
p.
2
be
credited
to
the
general
fund
of
the
county,
including
revenues
received
under
sections
9I.11
,
101A.3
,
101A.7
,
123.36
,
123.143
,
142D.9
,
176A.8
,
321.105
,
321.152
,
321G.7
,
321I.8
,
section
331.554,
subsection
6
,
sections
341A.20
,
364.3
,
368.21
,
423A.7
,
428A.8
,
433.15
,
434.19
,
445.57
,
453A.35
,
458A.21
,
483A.12
,
533.329
,
556B.1
,
583.6
,
602.8108
,
904.908
,
and
906.17
,
and
the
following:
Sec.
4.
Section
331.512,
subsection
7,
Code
2018,
is
amended
by
striking
the
subsection.
Sec.
5.
Section
331.559,
subsection
17,
Code
2018,
is
amended
by
striking
the
subsection.
Sec.
6.
Section
427.1,
subsection
2,
Code
2018,
is
amended
to
read
as
follows:
2.
Municipal
and
military
property.
The
property
of
a
county,
township,
city,
school
corporation,
levee
district,
drainage
district,
district
organized
under
chapter
357E
,
or
the
Iowa
national
guard,
when
devoted
to
public
use
and
not
held
for
pecuniary
profit,
except
property
of
a
municipally
owned
electric
utility
held
under
joint
ownership
and
property
of
an
electric
power
facility
financed
under
chapter
28F
or
476A
that
shall
be
subject
to
taxation
under
chapter
437A
and
facilities
of
a
municipal
utility
that
are
used
for
the
provision
of
local
exchange
services
pursuant
to
chapter
476
,
but
only
to
the
extent
such
facilities
are
used
to
provide
such
services
,
which
shall
be
subject
to
taxation
under
chapter
433
,
except
that
section
433.11
shall
not
apply
.
The
exemption
for
property
owned
by
a
city
or
county
also
applies
to
property
which
is
operated
by
a
city
or
county
as
a
library,
art
gallery
or
museum,
conservatory,
botanical
garden
or
display,
observatory
or
science
museum,
or
as
a
location
for
holding
athletic
contests,
sports
or
entertainment
events,
expositions,
meetings
or
conventions,
or
leased
from
the
city
or
county
for
any
such
purposes,
or
leased
from
the
city
or
county
by
the
Iowa
national
guard
or
by
a
federal
agency
for
the
benefit
of
the
Iowa
national
guard
when
devoted
for
public
use
and
not
for
pecuniary
profit.
Food
and
beverages
may
be
served
at
the
events
or
locations
without
affecting
the
exemptions,
provided
the
city
has
approved
the
serving
of
food
and
beverages
on
the
property
if
the
property
is
owned
by
the
city
or
the
county
Senate
File
2388,
p.
3
has
approved
the
serving
of
food
and
beverages
on
the
property
if
the
property
is
owned
by
the
county.
The
exemption
for
property
owned
by
a
city
or
county
also
applies
to
property
which
is
located
at
an
airport
and
leased
to
a
fixed
base
operator
providing
aeronautical
services
to
the
public.
Sec.
7.
Section
427.1,
subsection
40,
paragraph
a,
Code
2018,
is
amended
to
read
as
follows:
a.
The
owner
of
broadband
infrastructure
shall
be
entitled
to
an
exemption
from
taxation
to
the
extent
provided
in
this
subsection
for
assessment
years
beginning
before
January
1,
2022
.
For
the
purposes
of
this
subsection
,
“broadband
infrastructure”
and
“targeted
service
area”
mean
the
same
as
defined
in
section
8B.1
.
Sec.
8.
Section
427.1,
subsection
40,
Code
2018,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
i.
This
subsection
is
repealed
July
1,
2024.
Sec.
9.
Section
427A.1,
subsection
1,
paragraphs
c
and
d,
Code
2018,
are
amended
to
read
as
follows:
c.
Buildings,
structures
or
improvements,
any
of
which
are
constructed
on
or
in
the
land,
attached
to
the
land,
or
placed
upon
a
foundation
whether
or
not
attached
to
the
foundation.
However,
property
taxed
under
chapter
435
,
and
property
that
is
a
concrete
batch
plant
as
that
term
is
defined
in
subsection
4
,
and
to
the
extent
provided
in
subsection
6A,
property
that
is
transmission
property
shall
not
be
assessed
and
taxed
as
real
property.
d.
Buildings,
structures,
equipment,
machinery
or
improvements,
any
of
which
are
attached
to
the
buildings,
structures,
or
improvements
defined
in
paragraph
“c”
of
this
subsection
.
However,
to
the
extent
provided
in
subsection
6A,
property
that
is
transmission
property
shall
not
be
assessed
and
taxed
as
real
property.
Sec.
10.
Section
427A.1,
subsection
1,
paragraph
h,
Code
2018,
is
amended
to
read
as
follows:
h.
Property
assessed
by
the
department
of
revenue
pursuant
to
sections
428.24
to
428.29
,
or
chapters
433
,
434
,
437
,
437A
,
437B
,
and
438
.
Sec.
11.
Section
427A.1,
Code
2018,
is
amended
by
adding
the
following
new
subsection:
Senate
File
2388,
p.
4
NEW
SUBSECTION
.
6A.
a.
For
purposes
of
this
section,
“transmission
property”
means
cable
and
wire
facilities,
poles,
aerial
cable,
underground
cable,
buried
cable,
intrabuilding
network
cable,
or
aerial
wire
within
the
meaning
of
and
for
purposes
of
the
uniform
system
of
accounts
for
telecommunication
companies
in
47
C.F.R.
pt.
32,
in
effect
on
the
effective
date
of
this
Act.
“Transmission
property”
also
includes
lines,
electronic
equipment,
headend
electronics,
poles,
aerial
cable,
cable
drops,
lasers,
fiber
optics,
underground
cable,
and
any
electronics
attached
thereto
used
to
provide
telecommunications
service,
cable
television
signals,
or
internet
service
to
subscribers.
“Transmission
property”
does
not
include
a
tower
as
defined
in
section
8C.2.
b.
Transmission
property
that
is
not
subject
to
assessment
and
taxation
under
chapter
433,
shall
be
subject
to
assessment
and
taxation
as
follows:
(1)
For
the
assessment
year
beginning
January
1,
2019,
at
seventy-five
percent
of
the
transmission
property’s
actual
value.
(2)
For
the
assessment
year
beginning
January
1,
2020,
at
fifty
percent
of
the
transmission
property’s
actual
value.
(3)
For
the
assessment
year
beginning
January
1,
2021,
at
thirty
percent
of
the
transmission
property’s
actual
value.
(4)
For
the
assessment
year
beginning
January
1,
2022,
and
each
subsequent
assessment
year,
transmission
property
shall
not
be
assessed
and
taxed
as
real
property.
Sec.
12.
Section
427B.17,
subsection
8,
paragraph
a,
Code
2018,
is
amended
to
read
as
follows:
a.
This
section
shall
not
apply
to
property
assessed
by
the
department
of
revenue
pursuant
to
sections
428.24
to
428.29
,
or
chapters
433
,
434
,
437
,
437A
,
437B
,
and
438
,
and
such
property
shall
not
receive
the
benefits
of
this
section
.
Sec.
13.
Section
429.1,
Code
2018,
is
amended
to
read
as
follows:
429.1
Notice
of
assessment.
The
department
of
revenue
shall,
at
the
time
of
making
the
assessment
of
property
as
provided
in
chapters
428
,
433
,
434
,
437
,
and
438
,
inform
the
person
assessed,
by
mail,
of
the
valuation
put
upon
the
taxpayer’s
property.
The
notice
Senate
File
2388,
p.
5
shall
contain
a
notice
of
the
taxpayer’s
right
of
appeal
to
the
director
of
revenue
as
provided
in
section
429.2
.
Sec.
14.
Section
433.4,
Code
2018,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
3.
For
the
assessment
years
beginning
January
1,
2019,
January
1,
2020,
and
January
1,
2021,
following
the
partial
exemption
from
taxation
under
subsection
2,
each
company
assessed
for
taxation
under
this
chapter
shall
receive
an
additional
exemption
from
taxation
on
the
value
of
the
company’s
property
as
provided
in
this
subsection.
a.
For
the
assessment
year
beginning
January
1,
2019,
the
amount
of
the
additional
exemption
for
each
company
shall
be
equal
to
twenty-five
percent
of
the
amount
of
the
company’s
actual
value,
as
determined
under
subsection
1,
remaining
following
application
of
the
exemption
under
subsection
2
for
the
assessment
year.
b.
For
the
assessment
year
beginning
January
1,
2020,
the
amount
of
the
additional
exemption
for
each
company
shall
be
equal
to
fifty
percent
of
the
amount
of
the
company’s
actual
value,
as
determined
under
subsection
1,
remaining
following
application
of
the
exemption
under
subsection
2
for
the
assessment
year.
c.
For
the
assessment
year
beginning
January
1,
2021,
the
amount
of
the
additional
exemption
for
each
company
shall
be
equal
to
seventy
percent
of
the
amount
of
the
company’s
actual
value,
as
determined
under
subsection
1,
remaining
following
application
of
the
exemption
under
subsection
2
for
the
assessment
year.
Sec.
15.
Section
433.5,
subsection
2,
Code
2018,
is
amended
to
read
as
follows:
2.
The
department
of
revenue
shall
ascertain
the
exemption
value
per
mile
of
the
property
of
each
company
within
this
state
by
dividing
the
amount
of
the
total
exemption
for
that
company
determined
under
section
433.4,
subsection
subsections
2
and
3
,
by
the
number
of
miles
of
line
of
such
company
within
the
state,
and
the
result
shall
be
deemed
and
held
to
be
the
exemption
value
per
mile
of
line
for
that
company.
Sec.
16.
NEW
SECTION
.
433.16
Applicability
——
future
repeal.
Senate
File
2388,
p.
6
1.
This
chapter
applies
to
the
assessment
and
taxation
of
telephone
and
telegraph
company
property
for
assessment
years
beginning
before
January
1,
2022.
2.
This
chapter
is
repealed
on
July
1,
2024.
Sec.
17.
Section
437.15,
Code
2018,
is
amended
to
read
as
follows:
437.15
Reassessment
——
procedure
and
requirements.
Sections
433.14
,
and
433.15
,
Code
2018,
and
sections
439.1
,
and
439.2
shall
apply
to
the
property
of
transmission
lines
which
are
referred
to
in
section
437.2
.
Sec.
18.
Section
441.19,
subsection
1,
paragraph
a,
Code
2018,
is
amended
to
read
as
follows:
a.
Supplemental
and
optional
to
the
procedure
for
the
assessment
of
property
by
the
assessor
as
provided
in
this
chapter
,
the
assessor
may
require
from
all
persons
required
to
list
their
property
for
taxation
as
provided
by
sections
428.1
and
428.2
,
a
supplemental
return
to
be
prescribed
by
the
director
of
revenue
upon
which
the
person
shall
list
the
person’s
property.
The
supplemental
return
shall
be
in
substantially
the
same
form
as
now
prescribed
by
law
for
the
assessment
rolls
used
in
the
listing
of
property
by
the
assessors.
However,
for
assessment
years
beginning
on
or
after
January
1,
2018,
and
unless
otherwise
required
for
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
,
a
supplemental
return
shall
not
request,
and
a
person
shall
not
be
otherwise
required
to
provide
to
the
assessor
for
property
assessment
purposes,
sales
or
receipts
data,
expense
data,
balance
sheets,
bank
account
information,
or
other
data
related
to
the
financial
condition
of
a
business
operating
in
whole
or
in
part
on
the
property
if
the
property
is
both
classified
as
commercial
or
industrial
property
and
owned
and
used
by
the
owner
of
the
business.
Every
person
required
to
list
property
for
taxation
shall
make
a
complete
listing
of
the
property
upon
supplemental
forms
and
return
the
listing
to
the
assessor
as
promptly
as
possible.
The
return
shall
be
verified
over
the
signature
of
the
person
making
the
return
and
section
441.25
applies
to
any
person
making
such
a
return.
The
assessor
shall
make
supplemental
return
forms
available
as
soon
as
practicable
after
the
first
day
of
January
Senate
File
2388,
p.
7
of
each
year.
The
assessor
shall
make
supplemental
return
forms
available
to
the
taxpayer
by
mail,
or
at
a
designated
place
within
the
taxing
district.
Sec.
19.
Section
441.21,
subsection
2,
Code
2018,
is
amended
to
read
as
follows:
2.
In
the
event
market
value
of
the
property
being
assessed
cannot
be
readily
established
in
the
foregoing
manner,
then
the
assessor
may
determine
the
value
of
the
property
using
the
other
uniform
and
recognized
appraisal
methods
including
its
productive
and
earning
capacity,
if
any,
industrial
conditions,
its
cost,
physical
and
functional
depreciation
and
obsolescence
and
replacement
cost,
and
all
other
factors
which
would
assist
in
determining
the
fair
and
reasonable
market
value
of
the
property
but
the
actual
value
shall
not
be
determined
by
use
of
only
one
such
factor.
The
following
shall
not
be
taken
into
consideration:
Special
value
or
use
value
of
the
property
to
its
present
owner,
and
the
goodwill
or
value
of
a
business
which
uses
the
property
as
distinguished
from
the
value
of
the
property
as
property.
In
addition,
for
assessment
years
beginning
on
or
after
January
1,
2018,
and
unless
otherwise
required
for
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
,
the
assessor
shall
not
take
into
consideration
and
shall
not
request
from
any
person
sales
or
receipts
data,
expense
data,
balance
sheets,
bank
account
information,
or
other
data
related
to
the
financial
condition
of
a
business
operating
in
whole
or
in
part
on
the
property
if
the
property
is
both
classified
as
commercial
or
industrial
property
and
owned
and
used
by
the
owner
of
the
business.
However,
in
assessing
property
that
is
rented
or
leased
to
low-income
individuals
and
families
as
authorized
by
section
42
of
the
Internal
Revenue
Code,
as
amended,
and
which
section
limits
the
amount
that
the
individual
or
family
pays
for
the
rental
or
lease
of
units
in
the
property,
the
assessor
shall,
unless
the
owner
elects
to
withdraw
the
property
from
the
assessment
procedures
for
section
42
property,
use
the
productive
and
earning
capacity
from
the
actual
rents
received
as
a
method
of
appraisal
and
shall
take
into
account
the
extent
to
which
that
use
and
limitation
reduces
the
market
value
of
the
property.
The
Senate
File
2388,
p.
8
assessor
shall
not
consider
any
tax
credit
equity
or
other
subsidized
financing
as
income
provided
to
the
property
in
determining
the
assessed
value.
The
property
owner
shall
notify
the
assessor
when
property
is
withdrawn
from
section
42
eligibility
under
the
Internal
Revenue
Code
or
if
the
owner
elects
to
withdraw
the
property
from
the
assessment
procedures
for
section
42
property
under
this
subsection
.
The
property
shall
not
be
subject
to
section
42
assessment
procedures
for
the
assessment
year
for
which
section
42
eligibility
is
withdrawn
or
an
election
is
made.
This
notification
must
be
provided
to
the
assessor
no
later
than
March
1
of
the
assessment
year
or
the
owner
will
be
subject
to
a
penalty
of
five
hundred
dollars
for
that
assessment
year.
The
penalty
shall
be
collected
at
the
same
time
and
in
the
same
manner
as
regular
property
taxes.
An
election
to
withdraw
from
the
assessment
procedures
for
section
42
property
is
irrevocable.
Property
that
is
withdrawn
from
the
assessment
procedures
for
section
42
property
shall
be
classified
and
assessed
as
multiresidential
property
unless
the
property
otherwise
fails
to
meet
the
requirements
of
section
441.21,
subsection
13
.
Upon
adoption
of
uniform
rules
by
the
department
of
revenue
or
succeeding
authority
covering
assessments
and
valuations
of
such
properties,
the
valuation
on
such
properties
shall
be
determined
in
accordance
with
such
rules
and
in
accordance
with
forms
and
guidelines
contained
in
the
real
property
appraisal
manual
prepared
by
the
department
as
updated
from
time
to
time
for
assessment
purposes
to
assure
uniformity,
but
such
rules,
forms,
and
guidelines
shall
not
be
inconsistent
with
or
change
the
foregoing
means
of
determining
the
actual,
market,
taxable
,
and
assessed
values.
Sec.
20.
Section
441.21,
subsection
5,
paragraph
a,
Code
2018,
is
amended
to
read
as
follows:
a.
For
valuations
established
as
of
January
1,
1979,
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
shall
be
considered
as
one
class
of
property
and
shall
be
assessed
as
a
percentage
of
its
actual
value.
The
percentage
shall
be
determined
by
the
director
of
revenue
in
accordance
with
the
provisions
of
this
section
.
For
valuations
established
as
of
January
1,
1979,
the
Senate
File
2388,
p.
9
percentage
shall
be
the
quotient
of
the
dividend
and
divisor
as
defined
in
this
section
.
The
dividend
shall
be
the
total
actual
valuation
established
for
1978
by
the
department
of
revenue,
plus
ten
percent
of
the
amount
so
determined.
The
divisor
for
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
shall
be
the
valuation
established
for
1978,
plus
the
amount
of
value
added
to
the
total
actual
value
by
the
revaluation
of
the
property
by
the
department
of
revenue
as
of
January
1,
1979.
For
valuations
established
as
of
January
1,
1980,
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
shall
be
assessed
at
a
percentage
of
its
actual
value.
The
percentage
shall
be
determined
by
the
director
of
revenue
in
accordance
with
the
provisions
of
this
section
.
For
valuations
established
as
of
January
1,
1980,
the
percentage
shall
be
the
quotient
of
the
dividend
and
divisor
as
defined
in
this
section
.
The
dividend
shall
be
the
total
actual
valuation
established
for
1979
by
the
department
of
revenue,
plus
eight
percent
of
the
amount
so
determined.
The
divisor
for
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
shall
be
the
valuation
established
for
1979,
plus
the
amount
of
value
added
to
the
total
actual
value
by
the
revaluation
of
the
property
by
the
department
of
revenue
as
of
January
1,
1980.
For
valuations
established
as
of
January
1,
1981,
and
each
year
thereafter,
the
percentage
of
actual
value
at
which
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
shall
be
assessed
shall
be
calculated
in
accordance
with
the
methods
provided
herein,
except
that
any
references
to
ten
percent
in
this
subsection
shall
be
eight
percent.
For
valuations
established
on
or
after
January
1,
2013,
property
valued
by
the
department
of
revenue
pursuant
to
chapter
434
shall
be
assessed
at
a
percentage
of
its
actual
value
equal
to
the
percentage
of
actual
value
at
which
property
assessed
as
commercial
property
is
assessed
under
paragraph
“b”
for
the
same
assessment
year.
Sec.
21.
Section
441.21,
subsections
9
and
10,
Code
2018,
are
amended
to
read
as
follows:
9.
Not
later
than
November
1,
1979,
and
November
1
of
each
subsequent
year,
the
director
shall
certify
to
the
county
Senate
File
2388,
p.
10
auditor
of
each
county
the
percentages
of
actual
value
at
which
residential
property,
agricultural
property,
commercial
property,
industrial
property,
multiresidential
property,
property
valued
by
the
department
of
revenue
pursuant
to
chapter
434
,
and
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
in
each
assessing
jurisdiction
in
the
county
shall
be
assessed
for
taxation.
The
county
auditor
shall
proceed
to
determine
the
assessed
values
of
agricultural
property,
residential
property,
commercial
property,
industrial
property,
multiresidential
property,
property
valued
by
the
department
of
revenue
pursuant
to
chapter
434
,
and
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
by
applying
such
percentages
to
the
current
actual
value
of
such
property,
as
reported
to
the
county
auditor
by
the
assessor,
and
the
assessed
values
so
determined
shall
be
the
taxable
values
of
such
properties
upon
which
the
levy
shall
be
made.
10.
The
percentage
of
actual
value
computed
by
the
department
of
revenue
for
agricultural
property,
residential
property,
commercial
property,
industrial
property,
multiresidential
property,
property
valued
by
the
department
of
revenue
pursuant
to
chapter
434
,
and
property
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
438
and
used
to
determine
assessed
values
of
those
classes
of
property
does
not
constitute
a
rule
as
defined
in
section
17A.2,
subsection
11
.
Sec.
22.
Section
441.73,
subsection
1,
Code
2018,
is
amended
to
read
as
follows:
1.
A
litigation
expense
fund
is
created
in
the
state
treasury.
The
litigation
expense
fund
shall
be
used
for
the
payment
of
litigation
expenses
incurred
by
the
state
to
defend
property
valuations
established
by
the
director
of
revenue
pursuant
to
section
428.24
and
chapters
433
,
434
,
437
,
437A
,
437B
,
and
438
,
and
for
the
payment
of
litigation
expenses
incurred
by
the
state
to
defend
the
imposition
of
replacement
taxes
and
statewide
property
taxes
under
chapters
437A
and
437B
.
Sec.
23.
Section
476.1D,
subsection
10,
Code
2018,
is
amended
by
striking
the
subsection.
Senate
File
2388,
p.
11
Sec.
24.
FUTURE
ASSESSMENT
YEARS.
Telephone
and
telegraph
company
property
subject
to
assessment
under
chapter
433
for
assessment
years
beginning
before
January
1,
2022,
shall
be,
for
assessment
years
beginning
on
or
after
January
1,
2022,
assessed
by
local
assessors
under
chapters
427,
427A,
427B,
428,
and
441,
and
any
other
applicable
provision
of
law
in
the
same
manner
and
on
the
same
basis
as
other
commercial
property
located
in
the
assessing
jurisdiction
where
situated.
Sec.
25.
SAVINGS
PROVISION.
Except
as
specifically
provided,
this
Act,
pursuant
to
section
4.13,
does
not
affect
the
operation
of,
or
prohibit
the
application
of,
prior
provisions
of
chapter
433,
or
rules
adopted
under
chapter
17A
to
administer
prior
provisions
of
chapter
433,
for
assessment
years
beginning
before
January
1,
2022,
and
for
duties,
powers,
protests,
appeals,
proceedings,
actions,
or
remedies
attributable
to
an
assessment
year
beginning
before
January
1,
2022.
Sec.
26.
IMPLEMENTATION.
Section
25B.7
shall
not
apply
to
this
Act.
Sec.
27.
EFFECTIVE
DATE.
The
following
take
effect
July
1,
2021:
1.
The
section
of
this
Act
amending
section
476.1D.
Sec.
28.
EFFECTIVE
DATE.
The
following
take
effect
July
1,
2024:
1.
The
section
of
this
Act
amending
section
29C.24.
2.
The
section
of
this
Act
amending
section
331.401.
3.
The
section
of
this
Act
amending
section
331.427.
4.
The
section
of
this
Act
amending
section
331.512.
5.
The
section
of
this
Act
amending
section
331.559.
6.
The
section
of
this
Act
amending
section
427.1,
subsection
2.
7.
The
section
of
this
Act
amending
section
427A.1,
subsection
1,
paragraph
“h”.
8.
The
section
of
this
Act
amending
section
427B.17.
9.
The
section
of
this
Act
amending
section
429.1.
10.
The
section
of
this
Act
amending
section
437.15.
11.
The
section
of
this
Act
amending
section
441.19.
12.
The
section
of
this
Act
amending
section
441.21,
subsection
2.
Senate
File
2388,
p.
12
13.
The
section
of
this
Act
amending
section
441.21,
subsection
5.
14.
The
section
of
this
Act
amending
section
441.21,
subsections
9
and
10.
15.
The
section
of
this
Act
amending
section
441.73.
Sec.
29.
APPLICABILITY.
The
following
apply
to
assessment
years
beginning
on
or
after
January
1,
2022:
1.
The
section
of
this
Act
amending
section
476.1D.
______________________________
CHARLES
SCHNEIDER
President
of
the
Senate
______________________________
LINDA
UPMEYER
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
2388,
Eighty-seventh
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2018
______________________________
KIM
REYNOLDS
Governor