Senate
File
2388
-
Reprinted
SENATE
FILE
2388
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
3152)
(As
Amended
and
Passed
by
the
Senate
March
27,
2018
)
A
BILL
FOR
An
Act
relating
to
the
assessment
and
taxation
of
telephone
and
1
telegraph
company
property
for
certain
assessment
years
and
2
including
effective
date
and
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
SF
2388
(3)
87
md/rn/ko
S.F.
2388
Section
1.
Section
29C.24,
subsection
3,
paragraph
a,
1
subparagraph
(6),
Code
2018,
is
amended
to
read
as
follows:
2
(6)
The
assessment
of
property
taxes
by
the
department
3
of
revenue
under
sections
428.24
through
428.26
,
428.28
,
and
4
428.29
,
or
chapters
433
,
434
,
435
,
and
437
through
438
,
or
by
5
a
local
assessor
under
another
provision
of
law,
on
property
6
brought
into
the
state
to
aid
in
the
performance
of
disaster
7
or
emergency-related
work
during
a
disaster
response
period
if
8
such
property
does
not
remain
in
the
state
after
the
conclusion
9
of
the
disaster
response
period.
10
Sec.
2.
Section
331.401,
subsection
1,
paragraph
k,
Code
11
2018,
is
amended
to
read
as
follows:
12
k.
Levy
taxes
as
certified
to
it
by
tax-certifying
bodies
13
in
the
county,
in
accordance
with
the
statutes
authorizing
the
14
levies
and
in
accordance
with
chapter
24
and
sections
444.1
to
15
444.8
,
and
levy
taxes
as
required
in
chapters
433
,
434
,
437
,
16
and
438
.
17
Sec.
3.
Section
331.427,
subsection
1,
unnumbered
paragraph
18
1,
Code
2018,
is
amended
to
read
as
follows:
19
Except
as
otherwise
provided
by
state
law,
county
revenues
20
from
taxes
and
other
sources
for
general
county
services
shall
21
be
credited
to
the
general
fund
of
the
county,
including
22
revenues
received
under
sections
9I.11
,
101A.3
,
101A.7
,
123.36
,
23
123.143
,
142D.9
,
176A.8
,
321.105
,
321.152
,
321G.7
,
321I.8
,
24
section
331.554,
subsection
6
,
sections
341A.20
,
364.3
,
368.21
,
25
423A.7
,
428A.8
,
433.15
,
434.19
,
445.57
,
453A.35
,
458A.21
,
26
483A.12
,
533.329
,
556B.1
,
583.6
,
602.8108
,
904.908
,
and
906.17
,
27
and
the
following:
28
Sec.
4.
Section
331.512,
subsection
7,
Code
2018,
is
amended
29
by
striking
the
subsection.
30
Sec.
5.
Section
331.559,
subsection
17,
Code
2018,
is
31
amended
by
striking
the
subsection.
32
Sec.
6.
Section
427.1,
subsection
2,
Code
2018,
is
amended
33
to
read
as
follows:
34
2.
Municipal
and
military
property.
The
property
of
a
35
-1-
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2388
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12
S.F.
2388
county,
township,
city,
school
corporation,
levee
district,
1
drainage
district,
district
organized
under
chapter
357E
,
or
2
the
Iowa
national
guard,
when
devoted
to
public
use
and
not
3
held
for
pecuniary
profit,
except
property
of
a
municipally
4
owned
electric
utility
held
under
joint
ownership
and
property
5
of
an
electric
power
facility
financed
under
chapter
28F
or
6
476A
that
shall
be
subject
to
taxation
under
chapter
437A
7
and
facilities
of
a
municipal
utility
that
are
used
for
the
8
provision
of
local
exchange
services
pursuant
to
chapter
476
,
9
but
only
to
the
extent
such
facilities
are
used
to
provide
such
10
services
,
which
shall
be
subject
to
taxation
under
chapter
433
,
11
except
that
section
433.11
shall
not
apply
.
The
exemption
for
12
property
owned
by
a
city
or
county
also
applies
to
property
13
which
is
operated
by
a
city
or
county
as
a
library,
art
14
gallery
or
museum,
conservatory,
botanical
garden
or
display,
15
observatory
or
science
museum,
or
as
a
location
for
holding
16
athletic
contests,
sports
or
entertainment
events,
expositions,
17
meetings
or
conventions,
or
leased
from
the
city
or
county
for
18
any
such
purposes,
or
leased
from
the
city
or
county
by
the
19
Iowa
national
guard
or
by
a
federal
agency
for
the
benefit
of
20
the
Iowa
national
guard
when
devoted
for
public
use
and
not
21
for
pecuniary
profit.
Food
and
beverages
may
be
served
at
the
22
events
or
locations
without
affecting
the
exemptions,
provided
23
the
city
has
approved
the
serving
of
food
and
beverages
on
the
24
property
if
the
property
is
owned
by
the
city
or
the
county
25
has
approved
the
serving
of
food
and
beverages
on
the
property
26
if
the
property
is
owned
by
the
county.
The
exemption
for
27
property
owned
by
a
city
or
county
also
applies
to
property
28
which
is
located
at
an
airport
and
leased
to
a
fixed
base
29
operator
providing
aeronautical
services
to
the
public.
30
Sec.
7.
Section
427.1,
subsection
40,
paragraph
a,
Code
31
2018,
is
amended
to
read
as
follows:
32
a.
The
owner
of
broadband
infrastructure
shall
be
entitled
33
to
an
exemption
from
taxation
to
the
extent
provided
in
34
this
subsection
for
assessment
years
beginning
before
January
35
-2-
SF
2388
(3)
87
md/rn/ko
2/
12
S.F.
2388
1,
2022
.
For
the
purposes
of
this
subsection
,
“broadband
1
infrastructure”
and
“targeted
service
area”
mean
the
same
as
2
defined
in
section
8B.1
.
3
Sec.
8.
Section
427.1,
subsection
40,
Code
2018,
is
amended
4
by
adding
the
following
new
paragraph:
5
NEW
PARAGRAPH
.
i.
This
subsection
is
repealed
July
1,
2024.
6
Sec.
9.
Section
427A.1,
subsection
1,
paragraphs
c
and
d,
7
Code
2018,
are
amended
to
read
as
follows:
8
c.
Buildings,
structures
or
improvements,
any
of
which
are
9
constructed
on
or
in
the
land,
attached
to
the
land,
or
placed
10
upon
a
foundation
whether
or
not
attached
to
the
foundation.
11
However,
property
taxed
under
chapter
435
,
and
property
that
is
12
a
concrete
batch
plant
as
that
term
is
defined
in
subsection
13
4
,
and
property
that
is
transmission
property
as
defined
in
14
subsection
6A
shall
not
be
assessed
and
taxed
as
real
property.
15
d.
Buildings,
structures,
equipment,
machinery
or
16
improvements,
any
of
which
are
attached
to
the
buildings,
17
structures,
or
improvements
defined
in
paragraph
“c”
of
this
18
subsection
.
However,
property
that
is
transmission
property
19
as
defined
in
subsection
6A
shall
not
be
assessed
and
taxed
as
20
real
property.
21
Sec.
10.
Section
427A.1,
subsection
1,
paragraph
h,
Code
22
2018,
is
amended
to
read
as
follows:
23
h.
Property
assessed
by
the
department
of
revenue
pursuant
24
to
sections
428.24
to
428.29
,
or
chapters
433
,
434
,
437
,
437A
,
25
437B
,
and
438
.
26
Sec.
11.
Section
427A.1,
Code
2018,
is
amended
by
adding
the
27
following
new
subsection:
28
NEW
SUBSECTION
.
6A.
For
purposes
of
this
section,
29
“transmission
property”
means
cable
and
wire
facilities,
30
poles,
aerial
cable,
underground
cable,
buried
cable,
31
intrabuilding
network
cable,
or
aerial
wire
within
the
meaning
32
of
and
for
purposes
of
the
uniform
system
of
accounts
for
33
telecommunication
companies
in
47
C.F.R.
pt.
32,
in
effect
on
34
the
effective
date
of
this
Act.
“Transmission
property”
also
35
-3-
SF
2388
(3)
87
md/rn/ko
3/
12
S.F.
2388
includes
lines,
electronic
equipment,
headend
electronics,
1
towers,
poles,
aerial
cable,
cable
drops,
lasers,
fiber
optics,
2
underground
cable,
and
any
electronics
attached
thereto
used
to
3
provide
telecommunications
service,
cable
television
signals,
4
or
internet
service
to
subscribers.
5
Sec.
12.
Section
427B.17,
subsection
8,
paragraph
a,
Code
6
2018,
is
amended
to
read
as
follows:
7
a.
This
section
shall
not
apply
to
property
assessed
by
the
8
department
of
revenue
pursuant
to
sections
428.24
to
428.29
,
or
9
chapters
433
,
434
,
437
,
437A
,
437B
,
and
438
,
and
such
property
10
shall
not
receive
the
benefits
of
this
section
.
11
Sec.
13.
Section
429.1,
Code
2018,
is
amended
to
read
as
12
follows:
13
429.1
Notice
of
assessment.
14
The
department
of
revenue
shall,
at
the
time
of
making
15
the
assessment
of
property
as
provided
in
chapters
428
,
433
,
16
434
,
437
,
and
438
,
inform
the
person
assessed,
by
mail,
of
17
the
valuation
put
upon
the
taxpayer’s
property.
The
notice
18
shall
contain
a
notice
of
the
taxpayer’s
right
of
appeal
to
the
19
director
of
revenue
as
provided
in
section
429.2
.
20
Sec.
14.
Section
433.4,
Code
2018,
is
amended
by
adding
the
21
following
new
subsection:
22
NEW
SUBSECTION
.
3.
For
the
assessment
years
beginning
23
January
1,
2019,
January
1,
2020,
and
January
1,
2021,
24
following
the
partial
exemption
from
taxation
under
subsection
25
2,
each
company
assessed
for
taxation
under
this
chapter
shall
26
receive
an
additional
exemption
from
taxation
on
the
value
of
27
the
company’s
property
as
provided
in
this
subsection.
28
a.
For
the
assessment
year
beginning
January
1,
2019,
the
29
amount
of
the
additional
exemption
for
each
company
shall
be
30
equal
to
twenty-five
percent
of
the
amount
of
the
company’s
31
actual
value,
as
determined
under
subsection
1,
remaining
32
following
application
of
the
exemption
under
subsection
2
for
33
the
assessment
year.
34
b.
For
the
assessment
year
beginning
January
1,
2020,
the
35
-4-
SF
2388
(3)
87
md/rn/ko
4/
12
S.F.
2388
amount
of
the
additional
exemption
for
each
company
shall
be
1
equal
to
fifty
percent
of
the
amount
of
the
company’s
actual
2
value,
as
determined
under
subsection
1,
remaining
following
3
application
of
the
exemption
under
subsection
2
for
the
4
assessment
year.
5
c.
For
the
assessment
year
beginning
January
1,
2021,
the
6
amount
of
the
additional
exemption
for
each
company
shall
be
7
equal
to
seventy
percent
of
the
amount
of
the
company’s
actual
8
value,
as
determined
under
subsection
1,
remaining
following
9
application
of
the
exemption
under
subsection
2
for
the
10
assessment
year.
11
Sec.
15.
Section
433.5,
subsection
2,
Code
2018,
is
amended
12
to
read
as
follows:
13
2.
The
department
of
revenue
shall
ascertain
the
exemption
14
value
per
mile
of
the
property
of
each
company
within
this
15
state
by
dividing
the
amount
of
the
total
exemption
for
that
16
company
determined
under
section
433.4,
subsection
subsections
17
2
and
3
,
by
the
number
of
miles
of
line
of
such
company
within
18
the
state,
and
the
result
shall
be
deemed
and
held
to
be
the
19
exemption
value
per
mile
of
line
for
that
company.
20
Sec.
16.
NEW
SECTION
.
433.16
Applicability
——
future
21
repeal.
22
1.
This
chapter
applies
to
the
assessment
and
taxation
of
23
telephone
and
telegraph
company
property
for
assessment
years
24
beginning
before
January
1,
2022.
25
2.
This
chapter
is
repealed
on
July
1,
2024.
26
Sec.
17.
Section
437.15,
Code
2018,
is
amended
to
read
as
27
follows:
28
437.15
Reassessment
——
procedure
and
requirements.
29
Sections
433.14
,
and
433.15
,
Code
2018,
and
sections
439.1
,
30
and
439.2
shall
apply
to
the
property
of
transmission
lines
31
which
are
referred
to
in
section
437.2
.
32
Sec.
18.
Section
441.19,
subsection
1,
paragraph
a,
Code
33
2018,
is
amended
to
read
as
follows:
34
a.
Supplemental
and
optional
to
the
procedure
for
the
35
-5-
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2388
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5/
12
S.F.
2388
assessment
of
property
by
the
assessor
as
provided
in
this
1
chapter
,
the
assessor
may
require
from
all
persons
required
2
to
list
their
property
for
taxation
as
provided
by
sections
3
428.1
and
428.2
,
a
supplemental
return
to
be
prescribed
by
4
the
director
of
revenue
upon
which
the
person
shall
list
5
the
person’s
property.
The
supplemental
return
shall
be
in
6
substantially
the
same
form
as
now
prescribed
by
law
for
7
the
assessment
rolls
used
in
the
listing
of
property
by
the
8
assessors.
However,
for
assessment
years
beginning
on
or
after
9
January
1,
2018,
and
unless
otherwise
required
for
property
10
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
11
433
,
437
,
and
438
,
a
supplemental
return
shall
not
request,
12
and
a
person
shall
not
be
otherwise
required
to
provide
to
the
13
assessor
for
property
assessment
purposes,
sales
or
receipts
14
data,
expense
data,
balance
sheets,
bank
account
information,
15
or
other
data
related
to
the
financial
condition
of
a
business
16
operating
in
whole
or
in
part
on
the
property
if
the
property
17
is
both
classified
as
commercial
or
industrial
property
and
18
owned
and
used
by
the
owner
of
the
business.
Every
person
19
required
to
list
property
for
taxation
shall
make
a
complete
20
listing
of
the
property
upon
supplemental
forms
and
return
the
21
listing
to
the
assessor
as
promptly
as
possible.
The
return
22
shall
be
verified
over
the
signature
of
the
person
making
the
23
return
and
section
441.25
applies
to
any
person
making
such
24
a
return.
The
assessor
shall
make
supplemental
return
forms
25
available
as
soon
as
practicable
after
the
first
day
of
January
26
of
each
year.
The
assessor
shall
make
supplemental
return
27
forms
available
to
the
taxpayer
by
mail,
or
at
a
designated
28
place
within
the
taxing
district.
29
Sec.
19.
Section
441.21,
subsection
2,
Code
2018,
is
amended
30
to
read
as
follows:
31
2.
In
the
event
market
value
of
the
property
being
assessed
32
cannot
be
readily
established
in
the
foregoing
manner,
then
33
the
assessor
may
determine
the
value
of
the
property
using
the
34
other
uniform
and
recognized
appraisal
methods
including
its
35
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12
S.F.
2388
productive
and
earning
capacity,
if
any,
industrial
conditions,
1
its
cost,
physical
and
functional
depreciation
and
obsolescence
2
and
replacement
cost,
and
all
other
factors
which
would
assist
3
in
determining
the
fair
and
reasonable
market
value
of
the
4
property
but
the
actual
value
shall
not
be
determined
by
use
5
of
only
one
such
factor.
The
following
shall
not
be
taken
into
6
consideration:
Special
value
or
use
value
of
the
property
to
7
its
present
owner,
and
the
goodwill
or
value
of
a
business
8
which
uses
the
property
as
distinguished
from
the
value
of
9
the
property
as
property.
In
addition,
for
assessment
years
10
beginning
on
or
after
January
1,
2018,
and
unless
otherwise
11
required
for
property
valued
by
the
department
of
revenue
12
pursuant
to
chapters
428
,
433
,
437
,
and
438
,
the
assessor
13
shall
not
take
into
consideration
and
shall
not
request
from
14
any
person
sales
or
receipts
data,
expense
data,
balance
15
sheets,
bank
account
information,
or
other
data
related
to
16
the
financial
condition
of
a
business
operating
in
whole
or
17
in
part
on
the
property
if
the
property
is
both
classified
as
18
commercial
or
industrial
property
and
owned
and
used
by
the
19
owner
of
the
business.
However,
in
assessing
property
that
20
is
rented
or
leased
to
low-income
individuals
and
families
21
as
authorized
by
section
42
of
the
Internal
Revenue
Code,
22
as
amended,
and
which
section
limits
the
amount
that
the
23
individual
or
family
pays
for
the
rental
or
lease
of
units
24
in
the
property,
the
assessor
shall,
unless
the
owner
elects
25
to
withdraw
the
property
from
the
assessment
procedures
for
26
section
42
property,
use
the
productive
and
earning
capacity
27
from
the
actual
rents
received
as
a
method
of
appraisal
and
28
shall
take
into
account
the
extent
to
which
that
use
and
29
limitation
reduces
the
market
value
of
the
property.
The
30
assessor
shall
not
consider
any
tax
credit
equity
or
other
31
subsidized
financing
as
income
provided
to
the
property
in
32
determining
the
assessed
value.
The
property
owner
shall
33
notify
the
assessor
when
property
is
withdrawn
from
section
42
34
eligibility
under
the
Internal
Revenue
Code
or
if
the
owner
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elects
to
withdraw
the
property
from
the
assessment
procedures
1
for
section
42
property
under
this
subsection
.
The
property
2
shall
not
be
subject
to
section
42
assessment
procedures
3
for
the
assessment
year
for
which
section
42
eligibility
is
4
withdrawn
or
an
election
is
made.
This
notification
must
5
be
provided
to
the
assessor
no
later
than
March
1
of
the
6
assessment
year
or
the
owner
will
be
subject
to
a
penalty
of
7
five
hundred
dollars
for
that
assessment
year.
The
penalty
8
shall
be
collected
at
the
same
time
and
in
the
same
manner
9
as
regular
property
taxes.
An
election
to
withdraw
from
the
10
assessment
procedures
for
section
42
property
is
irrevocable.
11
Property
that
is
withdrawn
from
the
assessment
procedures
12
for
section
42
property
shall
be
classified
and
assessed
as
13
multiresidential
property
unless
the
property
otherwise
fails
14
to
meet
the
requirements
of
section
441.21,
subsection
13
.
15
Upon
adoption
of
uniform
rules
by
the
department
of
revenue
16
or
succeeding
authority
covering
assessments
and
valuations
17
of
such
properties,
the
valuation
on
such
properties
shall
be
18
determined
in
accordance
with
such
rules
and
in
accordance
with
19
forms
and
guidelines
contained
in
the
real
property
appraisal
20
manual
prepared
by
the
department
as
updated
from
time
to
time
21
for
assessment
purposes
to
assure
uniformity,
but
such
rules,
22
forms,
and
guidelines
shall
not
be
inconsistent
with
or
change
23
the
foregoing
means
of
determining
the
actual,
market,
taxable
,
24
and
assessed
values.
25
Sec.
20.
Section
441.21,
subsection
5,
paragraph
a,
Code
26
2018,
is
amended
to
read
as
follows:
27
a.
For
valuations
established
as
of
January
1,
1979,
28
property
valued
by
the
department
of
revenue
pursuant
to
29
chapters
428
,
433
,
437
,
and
438
shall
be
considered
as
one
30
class
of
property
and
shall
be
assessed
as
a
percentage
of
31
its
actual
value.
The
percentage
shall
be
determined
by
the
32
director
of
revenue
in
accordance
with
the
provisions
of
this
33
section
.
For
valuations
established
as
of
January
1,
1979,
the
34
percentage
shall
be
the
quotient
of
the
dividend
and
divisor
35
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as
defined
in
this
section
.
The
dividend
shall
be
the
total
1
actual
valuation
established
for
1978
by
the
department
of
2
revenue,
plus
ten
percent
of
the
amount
so
determined.
The
3
divisor
for
property
valued
by
the
department
of
revenue
4
pursuant
to
chapters
428
,
433
,
437
,
and
438
shall
be
the
5
valuation
established
for
1978,
plus
the
amount
of
value
added
6
to
the
total
actual
value
by
the
revaluation
of
the
property
7
by
the
department
of
revenue
as
of
January
1,
1979.
For
8
valuations
established
as
of
January
1,
1980,
property
valued
9
by
the
department
of
revenue
pursuant
to
chapters
428
,
433
,
10
437
,
and
438
shall
be
assessed
at
a
percentage
of
its
actual
11
value.
The
percentage
shall
be
determined
by
the
director
of
12
revenue
in
accordance
with
the
provisions
of
this
section
.
For
13
valuations
established
as
of
January
1,
1980,
the
percentage
14
shall
be
the
quotient
of
the
dividend
and
divisor
as
defined
in
15
this
section
.
The
dividend
shall
be
the
total
actual
valuation
16
established
for
1979
by
the
department
of
revenue,
plus
eight
17
percent
of
the
amount
so
determined.
The
divisor
for
property
18
valued
by
the
department
of
revenue
pursuant
to
chapters
428
,
19
433
,
437
,
and
438
shall
be
the
valuation
established
for
1979,
20
plus
the
amount
of
value
added
to
the
total
actual
value
by
the
21
revaluation
of
the
property
by
the
department
of
revenue
as
of
22
January
1,
1980.
For
valuations
established
as
of
January
1,
23
1981,
and
each
year
thereafter,
the
percentage
of
actual
value
24
at
which
property
valued
by
the
department
of
revenue
pursuant
25
to
chapters
428
,
433
,
437
,
and
438
shall
be
assessed
shall
be
26
calculated
in
accordance
with
the
methods
provided
herein,
27
except
that
any
references
to
ten
percent
in
this
subsection
28
shall
be
eight
percent.
For
valuations
established
on
or
after
29
January
1,
2013,
property
valued
by
the
department
of
revenue
30
pursuant
to
chapter
434
shall
be
assessed
at
a
percentage
of
31
its
actual
value
equal
to
the
percentage
of
actual
value
at
32
which
property
assessed
as
commercial
property
is
assessed
33
under
paragraph
“b”
for
the
same
assessment
year.
34
Sec.
21.
Section
441.21,
subsections
9
and
10,
Code
2018,
35
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are
amended
to
read
as
follows:
1
9.
Not
later
than
November
1,
1979,
and
November
1
of
each
2
subsequent
year,
the
director
shall
certify
to
the
county
3
auditor
of
each
county
the
percentages
of
actual
value
at
4
which
residential
property,
agricultural
property,
commercial
5
property,
industrial
property,
multiresidential
property,
6
property
valued
by
the
department
of
revenue
pursuant
to
7
chapter
434
,
and
property
valued
by
the
department
of
revenue
8
pursuant
to
chapters
428
,
433
,
437
,
and
438
in
each
assessing
9
jurisdiction
in
the
county
shall
be
assessed
for
taxation.
The
10
county
auditor
shall
proceed
to
determine
the
assessed
values
11
of
agricultural
property,
residential
property,
commercial
12
property,
industrial
property,
multiresidential
property,
13
property
valued
by
the
department
of
revenue
pursuant
to
14
chapter
434
,
and
property
valued
by
the
department
of
revenue
15
pursuant
to
chapters
428
,
433
,
437
,
and
438
by
applying
such
16
percentages
to
the
current
actual
value
of
such
property,
17
as
reported
to
the
county
auditor
by
the
assessor,
and
the
18
assessed
values
so
determined
shall
be
the
taxable
values
of
19
such
properties
upon
which
the
levy
shall
be
made.
20
10.
The
percentage
of
actual
value
computed
by
the
21
department
of
revenue
for
agricultural
property,
residential
22
property,
commercial
property,
industrial
property,
23
multiresidential
property,
property
valued
by
the
department
24
of
revenue
pursuant
to
chapter
434
,
and
property
valued
by
the
25
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
26
438
and
used
to
determine
assessed
values
of
those
classes
27
of
property
does
not
constitute
a
rule
as
defined
in
section
28
17A.2,
subsection
11
.
29
Sec.
22.
Section
441.73,
subsection
1,
Code
2018,
is
amended
30
to
read
as
follows:
31
1.
A
litigation
expense
fund
is
created
in
the
state
32
treasury.
The
litigation
expense
fund
shall
be
used
for
the
33
payment
of
litigation
expenses
incurred
by
the
state
to
defend
34
property
valuations
established
by
the
director
of
revenue
35
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2388
pursuant
to
section
428.24
and
chapters
433
,
434
,
437
,
437A
,
1
437B
,
and
438
,
and
for
the
payment
of
litigation
expenses
2
incurred
by
the
state
to
defend
the
imposition
of
replacement
3
taxes
and
statewide
property
taxes
under
chapters
437A
and
4
437B
.
5
Sec.
23.
Section
476.1D,
subsection
10,
Code
2018,
is
6
amended
by
striking
the
subsection.
7
Sec.
24.
FUTURE
ASSESSMENT
YEARS.
Telephone
and
telegraph
8
company
property
subject
to
assessment
under
chapter
433
for
9
assessment
years
beginning
before
January
1,
2022,
shall
be,
10
for
assessment
years
beginning
on
or
after
January
1,
2022,
11
assessed
by
local
assessors
under
chapters
427,
427A,
427B,
12
428,
and
441,
and
any
other
applicable
provision
of
law
in
the
13
same
manner
and
on
the
same
basis
as
other
commercial
property
14
located
in
the
assessing
jurisdiction
where
situated.
15
Sec.
25.
SAVINGS
PROVISION.
Except
as
specifically
16
provided,
this
Act,
pursuant
to
section
4.13,
does
not
affect
17
the
operation
of,
or
prohibit
the
application
of,
prior
18
provisions
of
chapter
433,
or
rules
adopted
under
chapter
17A
19
to
administer
prior
provisions
of
chapter
433,
for
assessment
20
years
beginning
before
January
1,
2022,
and
for
duties,
21
powers,
protests,
appeals,
proceedings,
actions,
or
remedies
22
attributable
to
an
assessment
year
beginning
before
January
1,
23
2022.
24
Sec.
26.
IMPLEMENTATION.
Section
25B.7
shall
not
apply
to
25
this
Act.
26
Sec.
27.
EFFECTIVE
DATE.
The
following
take
effect
July
1,
27
2021:
28
1.
The
section
of
this
Act
amending
section
427A.1,
29
subsection
1,
paragraphs
“c”
and
“d”.
30
2.
The
section
of
this
Act
enacting
section
427A.1,
31
subsection
6A.
32
3.
The
section
of
this
Act
amending
section
476.1D.
33
Sec.
28.
EFFECTIVE
DATE.
The
following
take
effect
July
1,
34
2024:
35
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2388
1.
The
section
of
this
Act
amending
section
29C.24.
1
2.
The
section
of
this
Act
amending
section
331.401.
2
3.
The
section
of
this
Act
amending
section
331.427.
3
4.
The
section
of
this
Act
amending
section
331.512.
4
5.
The
section
of
this
Act
amending
section
331.559.
5
6.
The
section
of
this
Act
amending
section
427.1,
6
subsection
2.
7
7.
The
section
of
this
Act
amending
section
427A.1,
8
subsection
1,
paragraph
“h”.
9
8.
The
section
of
this
Act
amending
section
427B.17.
10
9.
The
section
of
this
Act
amending
section
429.1.
11
10.
The
section
of
this
Act
amending
section
437.15.
12
11.
The
section
of
this
Act
amending
section
441.19.
13
12.
The
section
of
this
Act
amending
section
441.21,
14
subsection
2.
15
13.
The
section
of
this
Act
amending
section
441.21,
16
subsection
5.
17
14.
The
section
of
this
Act
amending
section
441.21,
18
subsections
9
and
10.
19
15.
The
section
of
this
Act
amending
section
441.73.
20
Sec.
29.
APPLICABILITY.
The
following
apply
to
assessment
21
years
beginning
on
or
after
January
1,
2022:
22
1.
The
section
of
this
Act
amending
section
427A.1,
23
subsection
1,
paragraphs
“c”
and
“d”.
24
2.
The
section
of
this
Act
enacting
section
427A.1,
25
subsection
6A.
26
3.
The
section
of
this
Act
amending
section
476.1D.
27
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