House
File
641
-
Reprinted
HOUSE
FILE
641
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
576)
(SUCCESSOR
TO
HSB
104)
(As
Amended
and
Passed
by
the
House
April
21,
2015
)
A
BILL
FOR
An
Act
relating
to
and
providing
for
the
coordination
and
1
facilitation
of
broadband
access
in
targeted
areas
of
the
2
state,
including
property
tax
incentives
for
broadband
3
infrastructure
installation,
a
broadband
grant
program
and
4
fund,
and
including
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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DIVISION
I
1
LEGISLATIVE
INTENT
2
Section
1.
SHORT
TITLE.
This
Act
shall
be
known
and
may
be
3
cited
as
the
“Connecting
Iowa
Farms,
Schools,
and
Communities
4
Act”.
5
Sec.
2.
LEGISLATIVE
INTENT.
The
general
assembly
finds
6
and
declares
that
increasing
the
extent
and
availability
of
7
broadband
infrastructure
throughout
the
state
facilitates
the
8
provision
of
internet
access
to
citizens,
farms,
businesses,
9
and
communities
at
speeds
that
promote
economic
development,
10
employment,
enhanced
access
to
goods
and
services,
increased
11
educational
and
training
opportunities,
faster
access
to
12
government
services
and
health
care,
and
improved
overall
13
information
and
community
access.
14
DIVISION
II
15
STATEWIDE
BROADBAND
COORDINATION
16
Sec.
3.
Section
8B.1,
Code
2015,
is
amended
by
adding
the
17
following
new
subsections:
18
NEW
SUBSECTION
.
01.
“Broadband”
means
a
high-speed,
19
high-capacity
electronic
transmission
medium,
including
fixed
20
wireless
and
mobile
wireless
mediums,
that
can
carry
data
21
signals
from
independent
network
sources
by
establishing
22
different
bandwidth
channels
and
that
is
commonly
used
to
23
deliver
internet
services
to
the
public.
24
NEW
SUBSECTION
.
001.
“Broadband
infrastructure”
means
25
the
physical
infrastructure
used
for
the
transmission
of
data
26
that
provides
broadband
services.
“Broadband
infrastructure”
27
does
not
include
land,
buildings,
structures,
improvements,
or
28
equipment
not
directly
used
in
the
transmission
of
data
via
29
broadband.
30
NEW
SUBSECTION
.
0001.
“Communications
service
provider”
31
means
a
service
provider
that
provides
broadband
service.
32
NEW
SUBSECTION
.
00001.
“Crop
operation”
means
the
same
as
33
defined
in
section
717A.1.
34
NEW
SUBSECTION
.
7A.
“Targeted
service
area”
means
a
United
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States
census
bureau
census
block
located
in
this
state,
1
including
any
crop
operation
located
within
the
census
block,
2
within
which
no
communications
service
provider
offers
or
3
facilitates
broadband
service
at
or
above
twenty-five
megabits
4
per
second
of
download
speed
and
three
megabits
per
second
of
5
upload
speed.
6
Sec.
4.
Section
8B.1,
subsection
1,
Code
2015,
is
amended
7
to
read
as
follows:
8
1.
“Information
technology”
means
computing
and
electronics
9
applications
used
to
process
and
distribute
information
in
10
digital
and
other
forms
and
includes
information
technology
11
devices,
information
technology
services,
infrastructure
12
services,
broadband
and
broadband
infrastructure,
and
13
value-added
services.
14
Sec.
5.
Section
8B.3,
subsection
1,
Code
2015,
is
amended
15
to
read
as
follows:
16
1.
The
office
is
created
for
the
purpose
of
leading,
17
directing,
managing,
coordinating,
and
providing
accountability
18
for
the
information
technology
resources
of
state
government
19
and
for
coordinating
statewide
broadband
availability
and
20
access
.
21
Sec.
6.
Section
8B.4,
Code
2015,
is
amended
by
adding
the
22
following
new
subsections:
23
NEW
SUBSECTION
.
14A.
Streamline,
consolidate,
and
24
coordinate
the
access
to
and
availability
of
broadband
and
25
broadband
infrastructure
throughout
the
state,
including
but
26
not
limited
to
the
facilitation
of
public-private
partnerships,
27
ensuring
that
all
state
agencies’
broadband
and
broadband
28
infrastructure
policies
and
procedures
are
aligned,
resolving
29
issues
which
arise
with
regard
to
implementation
efforts,
30
and
collecting
data
and
developing
metrics
or
standards
31
against
which
the
data
may
be
measured
and
evaluated
regarding
32
broadband
infrastructure
installation
and
deployment.
33
NEW
SUBSECTION
.
14B.
Administer
the
broadband
grant
34
program
pursuant
to
section
8B.11.
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NEW
SUBSECTION
.
14C.
Coordinate
the
fiberoptic
network
1
conduit
installation
program
established
in
section
8B.25.
2
Sec.
7.
Section
8B.9,
Code
2015,
is
amended
by
adding
the
3
following
new
subsection:
4
NEW
SUBSECTION
.
5.
An
annual
report
regarding
the
status
5
of
broadband
expansion
and
coordination,
the
connecting
6
Iowa
farms,
schools,
and
communities
broadband
grant
program
7
established
under
section
8B.11,
and
the
adequacy
of
the
speed
8
set
in
the
definition
of
targeted
service
area
in
section
8B.1.
9
Sec.
8.
NEW
SECTION
.
8B.10
Targeted
service
areas
——
10
determination
——
criteria.
11
1.
The
determination
of
whether
a
communications
service
12
provider
offers
or
facilitates
broadband
service
meeting
the
13
download
or
upload
speeds
specified
in
the
definition
of
14
targeted
service
area
in
section
8B.1
shall
be
determined
or
15
ascertained
by
reference
to
broadband
availability
maps
or
data
16
sources
that
are
widely
accepted
for
accuracy
and
available
for
17
public
review
and
comment
and
that
are
identified
by
the
office
18
by
rule.
19
2.
The
office
shall
establish
procedures
to
allow
20
challenges
to
the
office’s
finding
on
whether
an
area
meets
the
21
definition
of
targeted
service
area.
22
Sec.
9.
NEW
SECTION
.
8B.11
Connecting
Iowa
farms,
schools,
23
and
communities
——
broadband
grants
——
fund.
24
1.
The
office
shall
administer
a
broadband
grant
program
25
to
award
grants
to
communication
service
providers
that
reduce
26
or
eliminate
targeted
service
areas
by
installing
broadband
27
infrastructure
in
targeted
service
areas
in
accordance
with
28
this
section.
29
2.
a.
A
connecting
Iowa
farms,
schools,
and
communities
30
broadband
grant
fund
is
established
in
the
state
treasury
under
31
the
authority
of
the
office.
The
fund
shall
consist
of
moneys
32
available
to
and
obtained
or
accepted
by
the
office
from
the
33
federal
government
or
private
sources.
Moneys
in
the
fund
are
34
appropriated
to
the
office
to
be
used
for
the
grant
program.
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b.
The
office
shall
use
moneys
in
the
fund
to
provide
grants
1
to
communication
service
providers
pursuant
to
this
section.
2
The
office
shall
use
moneys
in
the
fund
to
leverage
available
3
federal
moneys.
4
c.
Notwithstanding
section
8.33,
moneys
in
the
fund
5
that
remain
unencumbered
or
unobligated
at
the
close
of
the
6
fiscal
year
shall
not
revert
but
shall
remain
available
for
7
expenditure
for
the
purposes
designated
until
the
close
of
the
8
succeeding
fiscal
year.
9
3.
Communication
service
providers
may
apply
to
the
office
10
for
a
grant
pursuant
to
this
section
for
the
installation
of
11
broadband
infrastructure
that
facilitates
broadband
service
12
at
or
above
twenty-five
megabits
per
second
of
download
speed
13
and
three
megabits
per
second
of
upload
speed
in
targeted
14
service
areas.
The
office
shall
include
representatives
from
15
schools,
communities,
agriculture,
industry,
and
other
areas
16
as
appropriate
to
review
and
recommend
grant
awards.
The
17
office
shall
conduct
an
open
application
review
process
and
18
include
a
public
internet
site
for
applications,
results,
and
19
performance.
20
4.
a.
The
office
shall
award
grants
on
a
competitive
basis
21
after
considering
the
following:
22
(1)
The
relative
need
for
broadband
infrastructure
in
the
23
area
and
the
existing
broadband
service
speeds.
24
(2)
The
percentage
of
the
homes,
farms,
schools,
and
25
businesses
in
the
targeted
service
area
that
will
be
provided
26
access
to
broadband
service.
27
(3)
The
geographic
diversity
of
the
project
areas
of
all
the
28
applicants.
29
(4)
The
economic
impact
of
the
project
to
the
area.
30
(5)
The
applicant’s
total
proposed
budget
for
the
project,
31
including
the
amount
or
percentage
of
local
match,
if
any.
32
(6)
Other
factors
the
office
deems
relevant.
33
b.
Except
as
otherwise
provided
in
this
section,
the
office
34
shall
not
evaluate
applications
based
on
the
office’s
knowledge
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of
the
applicant
except
for
the
information
provided
in
the
1
application.
2
5.
The
office
shall
not
award
a
grant
pursuant
to
this
3
section
that
exceeds
ten
percent
of
the
communication
service
4
provider’s
project
cost.
5
6.
The
office
shall
adopt
rules
pursuant
to
chapter
17A,
6
including
but
not
limited
to
the
broadband
grant
program
7
process,
management,
and
measurements
as
deemed
necessary
by
8
the
office.
9
Sec.
10.
NEW
SECTION
.
8B.25
Fiberoptic
network
conduit
10
installation
program.
11
1.
For
purposes
of
this
section:
12
a.
“Fiberoptic
network
conduit”
means
a
pipe,
vault,
13
or
duct
used
to
enclose
fiberoptic
cable
facilities
buried
14
alongside
a
roadway
or
surface
mounted
on
a
bridge,
overpass,
15
or
other
facility
where
placement
below
ground
is
impossible
16
or
impractical.
“Fiberoptic
network
conduit”
does
not
include
17
electronics
or
cable.
18
b.
“Public
funding”
does
not
include
a
tax
exemption
19
authorized
under
section
427.1,
subsection
40.
20
c.
“Where
such
conduit
does
not
exist”
means
that
private
21
or
publicly
owned
fiberoptic
cable
is
not
currently
within
a
22
linear
range
of
five
hundred
feet
or
less
in
any
one
direction.
23
2.
The
office
shall
lead
and
coordinate
a
program
to
provide
24
for
the
installation
of
fiberoptic
network
conduit
where
such
25
conduit
does
not
exist.
The
chief
information
officer
shall
26
consult
and
coordinate
with
applicable
agencies
and
entities
27
as
determined
appropriate
to
ensure
that
the
opportunity
is
28
provided
to
lay
or
install
fiberoptic
network
conduit
wherever
29
a
state-funded
construction
project
involves
trenching,
boring,
30
a
bridge,
a
roadway,
or
opening
of
the
ground,
or
alongside
any
31
state-owned
infrastructure.
32
3.
Contingent
upon
the
provision
of
funding
for
such
33
purposes
by
the
general
assembly,
the
office
may
contract
34
with
a
nongovernmental
third
party
to
manage,
lease,
install,
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or
otherwise
provide
fiberoptic
network
conduit
access
for
1
projects
described
in
this
section.
This
section
does
not
2
require
coordination
with
or
approval
from
the
office
pursuant
3
to
this
program
or
installation
of
fiberoptic
conduit
as
4
required
by
this
section
for
construction
projects
not
using
5
public
funding.
6
Sec.
11.
NEW
SECTION
.
8B.26
Broadband
permitting
process
7
——
expeditious
response.
8
Notwithstanding
any
other
provision
to
the
contrary,
a
9
political
subdivision
vested
with
permitting
authority
shall
10
approve,
approve
with
modification,
or
disapprove
nonwireless,
11
broadband-related
permits
within
sixty
business
days
following
12
the
submission
of
the
necessary
application
requirements.
In
13
the
event
that
no
action
is
taken
during
the
sixty-day
period,
14
the
application
shall
be
deemed
approved.
15
Sec.
12.
Section
8D.3,
subsection
2,
paragraph
a,
Code
2015,
16
is
amended
to
read
as
follows:
17
a.
The
commission
is
composed
of
five
voting
members
18
appointed
by
the
governor
and
subject
to
confirmation
by
the
19
senate.
Members
Voting
members
of
the
commission
shall
not
20
serve
in
any
manner
or
be
employed
by
an
authorized
user
of
the
21
network
or
by
an
entity
seeking
to
do
or
doing
business
with
22
the
network.
23
(1)
The
governor
shall
appoint
a
voting
member
as
the
24
chairperson
of
the
commission
from
the
five
voting
members
25
appointed
by
the
governor
,
subject
to
confirmation
by
the
26
senate.
27
(2)
Members
Voting
members
of
the
commission
shall
serve
28
six-year
staggered
terms
as
designated
by
the
governor
and
29
appointments
to
the
commission
are
subject
to
the
requirements
30
of
sections
69.16
,
69.16A
,
and
69.19
.
Vacancies
shall
be
31
filled
by
the
governor
for
the
duration
of
the
unexpired
term.
32
(3)
The
salary
of
the
voting
members
of
the
commission
shall
33
be
twelve
thousand
dollars
per
year,
except
that
the
salary
34
of
the
chairperson
shall
be
seventeen
thousand
dollars
per
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year.
Members
Voting
members
of
the
commission
shall
also
be
1
reimbursed
for
all
actual
and
necessary
expenses
incurred
in
2
the
performance
of
duties
as
members.
The
benefits
and
salary
3
paid
to
the
voting
members
of
the
commission
shall
be
adjusted
4
annually
equal
to
the
average
of
the
annual
pay
adjustments,
5
expense
reimbursements,
and
related
benefits
provided
under
6
collective
bargaining
agreements
negotiated
pursuant
to
chapter
7
20
.
8
Sec.
13.
Section
8D.3,
subsection
2,
paragraph
b,
Code
2015,
9
is
amended
to
read
as
follows:
10
b.
In
addition
to
the
members
appointed
by
the
governor,
11
the
The
auditor
of
state
or
the
auditor’s
designee
and
the
12
chief
information
officer
appointed
pursuant
to
section
8B.2
13
or
the
chief
information
officer’s
designee
shall
serve
as
a
14
nonvoting,
ex
officio
member
members
of
the
commission.
15
Sec.
14.
Section
8D.4,
Code
2015,
is
amended
to
read
as
16
follows:
17
8D.4
Executive
director
appointed.
18
The
commission
,
in
consultation
with
the
director
of
19
the
department
of
administrative
services
and
the
chief
20
information
officer,
shall
appoint
an
executive
director
of
21
the
commission,
subject
to
confirmation
by
the
senate.
Such
22
individual
shall
not
serve
as
a
member
of
the
commission.
23
The
executive
director
shall
serve
at
the
pleasure
of
the
24
commission.
The
executive
director
shall
be
selected
primarily
25
for
administrative
ability
and
knowledge
in
the
field,
without
26
regard
to
political
affiliation.
The
governor
shall
establish
27
the
salary
of
the
executive
director
within
range
nine
as
28
established
by
the
general
assembly.
The
salary
and
support
of
29
the
executive
director
shall
be
paid
from
funds
deposited
in
30
the
Iowa
communications
network
fund.
31
Sec.
15.
Section
80.28,
subsection
2,
Code
2015,
is
amended
32
to
read
as
follows:
33
2.
The
board
shall
consist
of
fifteen
seventeen
voting
34
members,
as
follows:
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a.
The
following
members
representing
state
agencies:
1
(1)
One
member
representing
the
department
of
public
2
safety.
3
(2)
One
member
representing
the
state
department
of
4
transportation.
5
(3)
One
member
representing
the
department
of
homeland
6
security
and
emergency
management.
7
(4)
One
member
representing
the
department
of
corrections.
8
(5)
One
member
representing
the
department
of
natural
9
resources.
10
(6)
One
member
representing
the
Iowa
department
of
public
11
health.
12
(7)
One
member
representing
the
office
of
the
chief
13
information
officer
created
in
section
8B.2.
14
b.
The
governor
shall
solicit
and
consider
recommendations
15
from
professional
or
volunteer
organizations
in
appointing
the
16
following
members:
17
(1)
Two
members
who
are
representatives
from
municipal
18
police
departments.
19
(2)
Two
members
who
are
representatives
of
sheriff’s
20
offices.
21
(3)
Two
members
who
are
representatives
from
fire
22
departments.
One
of
the
members
shall
be
a
volunteer
fire
23
fighter
and
the
other
member
shall
be
a
paid
fire
fighter.
24
(4)
Two
members
who
are
law
communication
center
managers
25
employed
by
state
or
local
government
agencies.
26
(05)
One
member
who
is
an
emergency
medical
care
provider
27
as
defined
in
section
147A.1.
28
(5)
One
at-large
member.
29
DIVISION
III
30
PROPERTY
TAX
INCENTIVES
AND
ASSESSMENT
31
Sec.
16.
Section
421.1A,
subsection
3,
Code
2015,
is
amended
32
to
read
as
follows:
33
3.
At
the
election
of
a
property
owner
or
aggrieved
taxpayer
34
or
an
appellant
described
in
section
441.42
,
the
property
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assessment
appeal
board
shall
review
any
final
decision,
1
finding,
ruling,
determination,
or
order
of
a
local
board
of
2
review
relating
to
protests
of
an
assessment,
valuation,
or
3
application
of
an
equalization
order
,
or
any
final
decision
4
of
the
county
board
of
supervisors
relating
to
denial
of
an
5
application
for
a
property
tax
exemption
pursuant
to
section
6
427.1,
subsection
40
.
7
Sec.
17.
Section
421.1A,
subsection
4,
Code
2015,
is
amended
8
by
adding
the
following
new
paragraph:
9
NEW
PARAGRAPH
.
0b.
Affirm
or
reverse
a
final
decision
10
of
a
county
board
of
supervisors
relating
to
denial
of
an
11
application
for
a
property
tax
exemption
under
section
427.1,
12
subsection
40.
13
Sec.
18.
Section
427.1,
Code
2015,
is
amended
by
adding
the
14
following
new
subsection:
15
NEW
SUBSECTION
.
40.
Broadband
infrastructure.
16
a.
The
owner
of
broadband
infrastructure
shall
be
entitled
17
to
an
exemption
from
taxation
to
the
extent
provided
in
this
18
subsection.
For
the
purposes
of
this
subsection,
“broadband
19
infrastructure”
and
“targeted
service
area”
mean
the
same
as
20
defined
in
section
8B.1.
21
b.
The
exemption
shall
apply
to
the
installation
of
22
broadband
infrastructure
that
facilitates
broadband
service
23
at
or
above
twenty-five
megabits
per
second
of
download
speed
24
and
three
megabits
per
second
of
upload
speed
commenced
and
25
completed
on
or
after
July
1,
2015,
in
a
targeted
service
area,
26
and
used
to
deliver
internet
services
to
the
public.
A
person
27
claiming
an
exemption
under
this
subsection
shall
certify
to
28
the
local
assessor
prior
to
commencement
of
the
installation
29
that
the
broadband
installation
will
take
place
within
a
30
targeted
service
area
and
shall
specify
the
number
of
homes,
31
farms,
schools,
and
businesses
in
the
targeted
service
area
32
that
will
be
offered
broadband
service.
33
c.
The
tax
exemption
shall
be
a
one
hundred
percent
34
exemption
from
taxation
for
a
period
of
ten
years
in
an
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amount
equal
to
the
actual
value
added
by
installation
of
the
1
broadband
infrastructure.
2
d.
For
companies
assessed
by
the
department
of
revenue
3
pursuant
to
chapter
433,
the
exemption
shall
be
limited
to
4
an
amount
equal
to
the
actual
value
added
by
installation
of
5
the
broadband
infrastructure
as
of
the
assessment
date
as
6
determined
by
the
department
and
the
exemption
shall
be
applied
7
prior
to
any
other
exemption
applicable
to
the
unit
value,
as
8
determined
under
that
chapter.
9
e.
(1)
An
application
for
an
exemption
shall
be
filed
by
10
the
owner
of
the
property
with
the
county
board
of
supervisors
11
of
each
county
in
which
the
property
is
located
by
February
12
1
of
the
year
in
which
the
broadband
infrastructure
is
first
13
assessed
for
taxation,
or
the
following
two
assessment
years,
14
and
in
each
case
the
exemption
is
allowed
for
ten
years.
15
(2)
In
lieu
of
subparagraph
(1),
and
notwithstanding
any
16
provision
in
this
subsection
to
the
contrary,
an
owner
may
at
17
any
time
before
completion
of
the
project
submit
a
proposal
to
18
the
board
of
supervisors
requesting
that
the
board
allow
the
19
owner
to
file
an
application
for
exemption
by
February
1
of
20
any
other
assessment
year
following
completion
of
the
project,
21
which
year
shall
be
selected
by
the
board.
If
the
board,
by
22
resolution,
approves
the
proposal,
the
exemption
is
allowed
for
23
ten
years.
24
f.
(1)
The
application
shall
be
made
on
forms
prescribed
by
25
the
director
of
revenue.
The
application
shall
contain
but
not
26
be
limited
to
the
following
information:
27
(a)
The
nature
of
the
broadband
infrastructure
28
installation.
29
(b)
The
percentage
of
the
homes,
farms,
schools,
and
30
businesses
in
the
targeted
service
area
that
will
be
provided
31
access
to
broadband
service.
32
(c)
The
actual
cost
of
installing
the
broadband
33
infrastructure
under
the
project,
if
available.
The
34
application
shall
contain
supporting
documents
demonstrating
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the
actual
cost.
1
(d)
Certification
from
the
office
of
the
chief
information
2
officer
pursuant
to
section
8B.10
that
the
installation
is
3
being
performed
or
was
completed
in
a
targeted
service
area.
4
Certification
from
the
office
of
the
chief
information
officer
5
that
broadband
infrastructure
installed
in
a
targeted
service
6
area
facilitates
broadband
service
at
or
above
twenty-five
7
megabits
per
second
of
download
speed
and
three
megabits
per
8
second
of
upload
speed.
9
(e)
Certification
of
the
date
of
commencement
and
actual
or
10
estimated
date
of
completion.
11
(f)
A
copy
of
any
nonwireless
broadband-related
permit
12
issued
by
a
political
subdivision.
13
(g)
If
applying
pursuant
to
paragraph
“e”
,
subparagraph
(2),
14
the
actual
cost
already
incurred
for
installation
of
broadband
15
infrastructure,
if
any,
the
estimated
costs
for
project
16
completion,
and
the
estimated
date
of
project
completion.
The
17
application
shall
contain
supporting
documents
demonstrating
18
the
actual
cost.
19
(2)
The
board
of
supervisors
shall
forward
all
approved
20
applications
and
any
necessary
information
regarding
the
21
applications
to
the
appropriate
local
assessor
or
to
the
22
department
of
revenue,
as
applicable,
by
March
1
annually.
23
After
the
tax
exemption
is
granted,
the
local
assessor
24
shall
continue
to
grant
the
tax
exemption
for
ten
years,
and
25
applications
for
exemption
for
succeeding
years
shall
not
be
26
required.
27
(3)
An
applicant
for
a
property
tax
exemption
under
this
28
subsection
may
appeal
the
decision
of
the
board
of
supervisors
29
regarding
denial
of
the
application
to
the
property
assessment
30
appeal
board.
31
g.
(1)
If
a
company
whose
property
in
the
county
is
not
32
assessed
by
the
department
of
revenue
is
approved
to
receive
a
33
property
tax
exemption
pursuant
to
this
subsection,
the
actual
34
value
added
by
installation
of
the
broadband
infrastructure
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shall
be
determined
by
the
local
assessor
who
shall
certify
the
1
amount
of
exemption
determined
to
the
county
auditor
at
the
2
time
of
transmitting
the
assessment
rolls.
3
(2)
Notwithstanding
any
other
provision
of
law
to
the
4
contrary,
if
a
company
in
which
all
or
a
portion
of
the
5
company’s
property
in
the
county
is
assessed
by
the
department
6
pursuant
to
chapter
433
and
the
company’s
property
in
the
7
county
is
approved
to
receive
a
property
tax
exemption
8
pursuant
to
this
subsection,
the
department
shall
assess
9
all
the
company’s
property
in
the
county
used
for
operating
10
telegraph
and
telephone
lines,
broadband,
or
cable
systems
for
11
each
assessment
year
the
company
receives
the
exemption,
for
12
purposes
of
determining
the
actual
value
added
by
installation
13
of
the
broadband
infrastructure.
14
(3)
(a)
If
assessing
property
pursuant
to
subparagraph
(2),
15
the
department
shall
certify
the
assessment
value
and
exemption
16
amounts
for
all
property
used
for
the
operation
of
providing
17
cable
and
broadband
services
and
generally
not
assessed
by
18
the
department
to
the
local
assessor
for
inclusion
on
the
19
assessment
rolls
as
provided
in
section
433.8,
subsection
2.
20
(b)
A
company
whose
property
is
assessed
by
the
department
21
pursuant
to
subparagraph
(2)
shall
follow
the
appeal
procedures
22
in
chapter
429
for
appealing
any
part
of
the
assessment
on
23
all
the
company’s
property,
including
the
company’s
property
24
that
would
have
been
valued
by
the
local
assessor
but
for
25
subparagraph
(2).
For
appeal
proceedings
for
assessed
values
26
submitted
pursuant
to
subparagraph
division
(a),
the
department
27
shall
notify
the
taxpayer
of
the
right
to
appeal
pursuant
to
28
chapter
429.
29
h.
The
director
of
revenue
may
adopt
rules
pursuant
to
30
chapter
17A
for
the
interpretation
and
proper
administration
of
31
the
exemption
provided
in
this
subsection.
32
Sec.
19.
Section
433.8,
Code
2015,
is
amended
to
read
as
33
follows:
34
433.8
Assessment
in
each
county
——
how
certified.
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1.
The
director
of
revenue
shall,
for
the
purpose
of
1
determining
what
amount
shall
be
assessed
to
each
company
2
in
each
county
of
the
state
into
which
the
line
of
the
said
3
company
extends,
certify
to
the
several
county
auditors
of
the
4
respective
counties
into,
over,
or
through
which
said
line
5
extends
the
number
of
miles
of
line
in
the
county
for
that
6
company,
the
actual
value
per
mile
of
line
for
that
company,
7
and
the
exemption
value
per
mile
of
line
for
that
company
for
8
exemptions
received
pursuant
to
section
427.1,
subsection
40,
9
section
433.4,
or
any
other
exemptions
.
In
no
case,
however,
10
shall
the
taxable
value
of
the
property
be
reduced
below
zero.
11
2.
If
assessing
all
of
the
property
of
a
company
pursuant
to
12
section
427.1,
subsection
40,
paragraph
“g”
,
subparagraph
(2),
13
the
director
shall
also
certify
such
amounts
to
the
assessor
14
for
inclusion
on
the
assessment
rolls.
15
Sec.
20.
RULES.
The
office
of
the
chief
information
16
officer
shall
adopt
rules
pursuant
to
chapter
17A
to
certify
17
that
the
installation
of
broadband
infrastructure
meets
the
18
requirements
under
section
427.1,
subsection
40,
as
enacted
in
19
this
division
of
this
Act,
for
purposes
of
receiving
a
property
20
tax
exemption.
21
Sec.
21.
IMPLEMENTATION.
Section
25B.7
shall
not
apply
to
22
this
division
of
this
Act.
23
Sec.
22.
APPLICABILITY.
This
division
of
this
Act
applies
24
to
assessment
years
beginning
on
or
after
January
1,
2016.
25
DIVISION
IV
26
INFORMATION
TECHNOLOGY
INFRASTRUCTURE
FOR
EDUCATION
27
Sec.
23.
Section
423F.3,
subsection
6,
Code
2015,
is
amended
28
by
adding
the
following
new
paragraph:
29
NEW
PARAGRAPH
.
0c.
Additionally,
“school
infrastructure”
30
includes
the
acquisition
or
installation
of
information
31
technology
infrastructure.
For
purposes
of
this
paragraph,
32
“information
technology
infrastructure”
means
the
basic,
33
underlying
physical
framework
or
system
necessary
to
deliver
34
technology
connectivity
to
a
school
district
and
to
network
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school
buildings
within
a
school
district.
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