FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 429.2 — IA Code / Title X / Chapter 429 / Section 429.2
Appeal.
Status: in_force

(1) The taxpayer shall have thirty days from the date of the notice of assessment to appeal the assessment to the director of revenue. Thereafter, the proceedings before the director of revenue shall conform to the provisions of subsection 2 and chapter 17A.

(2) The following rules shall apply to the appeal proceedings in addition to those stated in chapter 17A:

(2) (a) The department’s assessment shall be presumed correct and the burden of proof shall be on the taxpayer with respect to all issues raised on appeal, including any challenge of the department’s valuation.

(2) (b) The burden of proof must be carried by a preponderance of the evidence.

(2) (c) The director of revenue shall consider all evidence and witnesses offered by the taxpayer and the department, including but not limited to evidence relating to the proper valuation of the property involved.

(2) (d) The director of revenue shall make an independent determination of the value of the property based solely upon the director’s review of the evidence presented.

(2) (e) Upon the request of a party, the director of revenue shall set the case for hearing within one year of the date of the request, unless for good cause shown, by application and ruling thereon after notice and not ex parte, the hearing date is continued by the director of revenue.

[C31, 35, §6982-d3; C39, §6982.3; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, §428.30; C81, §429.2]94 Acts, ch 1133, §9, 16; 99 Acts, ch 151, §44, 89; 2006 Acts, ch 1010, §109, 110; 2015 Acts, ch 109, §20, 75; 2016 Acts, ch 1128, §7, 16, 24
Iowa Code § 902.9 — IA Code / Title XVI / Chapter 902 / Section 902.9
Maximum sentence for felons.
Status: in_force

(1) The maximum sentence for any person convicted of a felony shall be that prescribed by statute or, if not prescribed by statute, if other than a class “A” felony shall be determined as follows:

(1) (a) Reserved.

(1) (b) A class “B” felon shall be confined for no more than twenty-five years.

(1) (c) An habitual offender shall be confined for no more than fifteen years.

(1) (d) A class “C” felon, not an habitual offender, shall be confined for no more than ten years, and in addition shall be sentenced to a fine of at least one thousand three hundred seventy dollars but not more than thirteen thousand six hundred sixty dollars.

(1) (e) A class “D” felon, not an habitual offender, shall be confined for no more than five years, and in addition shall be sentenced to a fine of at least one thousand twenty-five dollars but not more than ten thousand two hundred forty-five dollars.

(2) The surcharges required by sections 911.1, 911.2A, and 911.5 shall be added to a fine imposed on a class “C” or class “D” felon, as provided by those sections, and are not a part of or subject to the maximums set in this section.

[C79, 81, §902.9]84 Acts, ch 1134, §1; 84 Acts, ch 1219, §38; 86 Acts, ch 1220, §44; 92 Acts, ch 1163, §121; 93 Acts, ch 110, §9; 99 Acts, ch 12, §17; 99 Acts, ch 65, §6, 7; 2001 Acts, ch 168, §4; 2002 Acts, ch 1042, §3; 2002 Acts, ch 1050, §55; 2004 Acts, ch 1111, §7; 2013 Acts, ch 30, §224; 2014 Acts, ch 1097, §12; 2020 Acts, ch 1074, §16, 45, 93; 2023 Acts, ch 86, §12
Iowa Code § 637.413 — IA Code / Title XV / Chapter 637 / Section 637.413
Insurance policies and similar contracts.
Status: in_force

(1) Proceeds from a life insurance policy whose beneficiary is the trust or its trustee or a policy that insures the trust or its trustee against loss for the damage or destruction of, or loss of title to, a principal asset must be allocated to principal. Dividends received from an insurance policy and the proceeds of any other contract in which the trust or its trustee is named as beneficiary must also be allocated to principal.

(2) Insurance proceeds must be allocated to income if they are from a policy that insures the trustee against the loss of occupancy or other use by an income beneficiary, the loss of income, or, subject to section 637.403, the loss of profits from a business.

(3) This section does not apply to a contract to which section 637.421 applies.

99 Acts, ch 124, §15
Iowa Code § 499.71 — IA Code / Title XII / Chapter 499 / Section 499.71
Other laws applicable.
Status: in_force

The provisions of this subchapter shall also apply to cooperative associations organized under chapters 497 and 498.

[C71, 73, 75, 77, 79, 81, §499.71]2014 Acts, ch 1026, §143
Iowa Code § 425.40 — IA Code / Title X / Chapter 425 / Section 425.40
Low-income fund created.
Status: in_force

(1) A low-income tax credit and reimbursement fund is created. Within the low-income tax credit and reimbursement fund, a rent reimbursement account is created under the control of the department of health and human services and a tax credit account is created under the control of the department of revenue. Amounts appropriated to the fund shall first be credited to the rent reimbursement account.

(2) (a) The director of health and human services shall use amounts credited to the rent reimbursement account for a fiscal year to pay all claims for reimbursement of rent constituting property taxes paid for claimants described in section 425.17, subsection 2, paragraph “a”, subparagraph (2). If the amount appropriated for purposes of this section for a fiscal year and credited to the rent reimbursement account is insufficient to pay all claims in full, the director of health and human services shall pay all such claims on a pro rata basis.

(2) (b) If the amount appropriated for purposes of this section for a fiscal year and credited to the rent reimbursement account exceeds the amount necessary to pay in full all reimbursement claims for the fiscal year, the department of health and human services shall transfer such excess amount to the department of revenue for deposit in the tax credit account. The department of revenue shall use any amounts credited to the tax credit account for a fiscal year to pay to the counties all claims for credit for property taxes due for the fiscal year, or if such amount is insufficient, to pay to the counties all such claims on a pro rata basis.

(3) In order for the director of revenue or the director of health and human services to carry out the requirements of subsection 2, notwithstanding any provision to the contrary in this subchapter, claims for reimbursement for rent constituting property taxes paid filed before May 1 of the fiscal year shall be eligible to be paid in full during the fiscal year and those claims filed on or after May 1 of the fiscal year shall be eligible to be paid during the following fiscal year and the director of revenue is not required to make payments to counties for the property tax credit before June 15 of the fiscal year.

93 Acts, ch 180, §9, 22; 97 Acts, ch 23, §48; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127; 2021 Acts, ch 41, §34, 36; 2021 Acts, ch 174, §20, 34, 39; 2023 Acts, ch 19, §1148
Iowa Code § 186.5 — IA Code / Title V / Chapter 186 / Section 186.5
Appropriations.
Status: in_force

All money appropriated by the state for the use of the Iowa state horticulture society shall be paid on the warrant of the director of the department of administrative services, upon the order of the president and secretary of said society, in such sums and at such times as may be for the interests of said society. All expenditures from state funds for the use of the Iowa state horticulture society are to be approved by the secretary of agriculture.

[C27, 31, 35, §2966-a1; C39, §2966.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §186.5]2003 Acts, ch 145, §286; 2009 Acts, ch 41, §75
Iowa Code § 528.1 — IA Code / Title XIII / Chapter 528 / Section 528.1
Title.
Status: in_force

This chapter is entitled “Alternative and Reverse Annuity Mortgage Loan Act”.

89 Acts, ch 267, §1
Iowa Code § 536C.8 — IA Code / Title XIII / Chapter 536C / Section 536C.8
Investigations.
Status: in_force

(1) The administrator may investigate at any time the business of a credit card issuer subject to the provisions of this chapter. The administrator may examine the books, records, accounts, and files pertaining to the business of issuing credit cards subject to the provisions of this chapter.

(2) The administrator may accept a copy of an examination conducted by a state or federal regulator in lieu of an investigation or examination by the administrator.

(3) If an investigation or examination is performed by the administrator under this section, the credit card issuer shall pay to the administrator a fee based on the actual cost of such investigation or examination as determined by the administrator.

(4) Upon completion of an investigation or examination by the administrator, the examiner shall render a billing in triplicate, with one copy to be delivered to the credit card issuer and two copies to be delivered to the administrator. Failure to pay the fee to the administrator within thirty days after the billing for the investigation or examination is delivered shall subject the credit card issuer to an additional fee of five percent of the amount of the original fee for each day the payment is delinquent.

91 Acts, ch 216, §22
Iowa Code § 692A.125 — IA Code / Title XVI / Chapter 692A / Section 692A.125
Applicability of chapter and retroactivity.
Status: in_force

(1) The registration requirements of this chapter shall apply to sex offenders convicted on or after July 1, 2009, of a sex offense classified under section 692A.102.

(2) The registration requirements of this chapter shall apply to a sex offender convicted of a sex offense or a comparable offense under prior law prior to July 1, 2009, under the following circumstances:

(2) (a) Any sex offender including a juvenile offender who is required to be on the sex offender registry as of June 30, 2009.

(2) (b) Any sex offender who is incarcerated on or after July 1, 2009, for conviction of a sex offense committed prior to July 1, 2009.

(2) (c) Any sex offender who is serving a special sentence pursuant to section 903B.1 or 903B.2 prior to July 1, 2009, or any other person who is sentenced for a criminal offense prior to July 1, 2009, that requires serving a special sentence.

(3) For an offense requiring registration due to sexual motivation, the registration requirements of section 692A.126 shall apply to a person convicted of an offense if the department makes the determination that the offense was sexually motivated as provided in section 692A.126, subsection 2.

(4) For a sex offender required to register pursuant to subsection 1 or 2, each conviction or adjudication for a sex offense requiring registration, regardless of whether such conviction or adjudication occurred prior to, on, or after July 1, 2009, shall be included in determining the tier requirements pursuant to this chapter.

(5) An offender on the sex offender registry as of June 30, 2009, and who is required to be on the registry on or after July 1, 2009, shall be credited for any time on the registry prior to July 1, 2009.

2009 Acts, ch 119, §25; 2010 Acts, ch 1104, §12, 13, 23
Iowa Code § 523D.7 — IA Code / Title XIII / Chapter 523D / Section 523D.7
Civil liability.
Status: in_force

(1) A provider is liable to the person contracting for continuing care or senior adult congregate living services for damages and repayment of all fees paid to the provider, facility, or person violating this chapter, less the reasonable value of care and lodging provided to the resident by or on whose behalf the contract for continuing care or senior adult congregate living services was entered into prior to discovery of the violation, misstatement, or omission, or the time the violation, misstatement, or omission should reasonably have been discovered, together with interest at the legal rate for judgments and court costs and reasonable attorney fees, if the provider does any of the following:

(1) (a) Enters into a contract to provide continuing care or senior adult congregate living services without having first delivered a disclosure statement meeting the requirements of this chapter to the person contracting for continuing care or senior adult congregate living services and to the person’s personal representative if one is appointed by the person.

(1) (b) Enters into a contract to provide continuing care or senior adult congregate living services with a person who has relied on a disclosure statement which contains any untrue statement of a material fact or omits to state a material fact necessary in order to make the statements made, in light of the circumstances under which they are made, not misleading.

(2) Liability under this section exists regardless of whether or not the provider or person liable had actual knowledge of the misstatement or omission.

(3) A person shall not file or maintain an action under this section if the person, before filing the action, received an offer to refund, payable upon acceptance, all amounts paid the provider, facility, or person violating this chapter, together with interest from the date of payment, less the reasonable value of care and lodging provided prior to receipt of the offer, and the person failed to accept the offer within thirty days of its receipt. At the time a provider makes a written offer of refund, the provider shall file a copy with the division of insurance. The refund offer shall refer to the provisions of this section.

(4) An action shall not be maintained to enforce a liability created under this chapter unless brought before the expiration of six years after the execution of the contract for continuing care or senior adult congregate living services which gave rise to the violation.

(5) Except as expressly provided in this chapter, civil liability in favor of a private party shall not arise against a person, by implication, from or as a result of the violation of this chapter. This chapter does not limit a liability which may exist by virtue of any other statute or under common law if this chapter were not in effect.

89 Acts, ch 217, §72024 Acts, ch 1031, §12
Iowa Code § 507B.13 — IA Code / Title XIII / Chapter 507B / Section 507B.13
Immunity from prosecution.
Status: in_force

If any person shall ask to be excused from attending and testifying or from producing any books, papers, records, correspondence or other documents at any hearing on the ground that the testimony or evidence required of the person may tend to incriminate the person or subject the person to a penalty or forfeiture, and shall notwithstanding be directed to give such testimony or produce such evidence, the person must nonetheless comply with such direction, but the person shall not thereafter be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter or thing concerning which the person may testify or produce evidence pursuant thereto, and no testimony so given or evidence produced shall be received against the person upon any criminal action, investigation or proceeding, provided, however, that no such individual so testifying shall be exempt from prosecution or punishment for any perjury committed by the individual while so testifying and the testimony or evidence so given or produced shall be admissible against the individual upon any criminal action, investigation or proceeding concerning such perjury, nor shall the individual be exempt from the refusal, revocation or suspension of any license, permission or authority conferred, or to be conferred, pursuant to the insurance law of this state. Any such individual may execute, acknowledge and file in the office of the commissioner a statement expressly waiving such immunity or privilege in respect to any transaction, matter or thing specified in such statement and thereupon the testimony of such person or such evidence in relation to such transaction, matter or thing may be received or produced before any judge or justice, court, tribunal, grand jury or otherwise, and if so received or produced such individual shall not be entitled to any immunity or privilege on account of any testimony the individual may so give or evidence so produced.

[C58, 62, 66, 71, 73, 75, 77, 79, 81, §507B.13]
Iowa Code § 523I.213B — IA Code / Title XIII / Chapter 523I / Section 523I.213B
Venue.
Status: in_force

All actions relating to the enforcement of this chapter shall be governed by the laws of the state of Iowa. Venue of any action relating to enforcement of this chapter may be in a court of competent jurisdiction in Polk county, at the discretion of the commissioner.

2007 Acts, ch 175, §43
Iowa Code § 480A.1 — IA Code / Title XI / Chapter 480A / Section 480A.1
Purpose.
Status: in_force

The general assembly finds that it is in the public interest to define the right of local governments to charge public utilities for the location and operation of public utility facilities in local government rights-of-way.

98 Acts, ch 1148, §3, 9
Iowa Code § 185C.16 — IA Code / Title V / Chapter 185C / Section 185C.16
Notice of referendum.
Status: in_force

Notice of a referendum election to initiate or terminate a promotional order shall be given by publication in a newspaper of general circulation in this state at least ten days prior to the date of the referendum and in any other reasonable manner as determined by the secretary for the initial referendum and by the board for termination of the promotional order.

[C77, 79, 81, §185C.16]89 Acts, ch 198, §8; 90 Acts, ch 1168, §31
Iowa Code § 571.6 — IA Code / Title XIV / Chapter 571 / Section 571.6
Acknowledgment of satisfaction.
Status: repealed

Repealed by 2003 Acts, ch 82, §14.
Iowa Code § 602.3103 — IA Code / Title XV / Chapter 602 / Section 602.3103
Public members.
Status: in_force

The public members of the board may participate in administrative, clerical, or ministerial functions incident to giving the examination, but shall not determine the content of the examination or determine the correctness of the answers.

83 Acts, ch 186, §4103, 10201
Iowa Code § 123.76 — IA Code / Title IV / Chapter 123 / Section 123.76
Abatement of nuisance.
Status: in_force

If the owner of the abated premises appears and pays all costs of the proceeding and files a bond with sureties to be approved by the clerk in the full value of the property, to be ascertained by the court, conditioned that the owner will immediately abate the nuisance and prevent the same from being established or kept on such premises within a period of one year thereafter, the court may order such premises to be delivered to the owner and cancel the order of abatement so far as it may relate to the property.

[C97, §2410; S13, §2410; C24, 27, 31, §2036; C35, §1921-f77, 2036; C39, §1921.077, 2036; C46, 50, 54, 58, 62, 66, 71, §123.77, 128.23; C73, 75, 77, 79, 81, §123.76]
Iowa Code § 524.1204 — IA Code / Title XIII / Chapter 524 / Section 524.1204
Privileges extended to national banks.
Status: in_force

The privileges extended to state banks by sections 524.1201 and 524.1212 and chapter 527 shall be available on the same conditions to national banks to the extent they are so authorized by federal law.

[C71, §524.1201(3); C73, 75, 77, 79, 81, §524.1204]2001 Acts, ch 4, §3, 11
Iowa Code § 462B.5 — IA Code / Title XI / Chapter 462B / Section 462B.5
Prospective designation public hearing.
Status: in_force

After the nomination of prospective protected water areas by the commission and prior to the designation as a prospective protected water area, the commission shall conduct a public hearing in the vicinity of the water area. Notice of the hearing shall be published at least twice, not less than seven days prior to the hearing, in a newspaper having general circulation in each county in which the proposed water area is located.

84 Acts, ch 1261, §7C85, §108A.5C93, §462B.5
Iowa Code § 626.12 — IA Code / Title XV / Chapter 626 / Section 626.12
Form of execution.
Status: in_force

The execution must intelligibly refer to the judgment, stating the time when and place at which it was rendered, the names of the parties to the action as well as to the judgment, its amount, and the amount still to be collected thereon, if for money; if not, it must state what specific act is required to be performed. If it is against the property of the judgment debtor, it shall require the sheriff to satisfy the judgment and interest out of property of the debtor subject to execution.

[C51, §1890; R60, §3251; C73, §3033; C97, §3960; C24, 27, 31, 35, 39, §11659; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §626.12]
Iowa Code § 468.403 — IA Code / Title XI / Chapter 468 / Section 468.403
Separate contracts.
Status: in_force

The contract or contracts for the construction of that portion of the improvement within this state shall be entirely distinct and separate from the contract or contracts let by the authorities of the neighboring state; but the aggregate amount of the contract or contracts for the construction of the work within this state shall not exceed an amount equal to the amount of the benefits assessed in this state including damages and other expenses.

[SS15, §1989-a77; C24, 27, 31, 35, 39, §7755; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §467.4]89 Acts, ch 126, §2CS89, §468.403
Iowa Code § 252K.604 — IA Code / Title VI / Chapter 252K / Section 252K.604
Choice of law.
Status: in_force

(1) Except as otherwise provided in subsection 4, the law of the issuing state or foreign country governs:

(1) (a) The nature, extent, amount, and duration of current payments under a registered support order.

(1) (b) The computation and payment of arrearages and accrual of interest on the arrearages under the support order.

(1) (c) The existence and satisfaction of other obligations under the support order.

(2) In a proceeding for arrears under a registered support order, the statute of limitation of this state or of the issuing state or foreign country, whichever is longer, applies.

(3) A responding tribunal of this state shall apply the procedures and remedies of this state to enforce current support and collect arrears and interest due on a support order of another state or a foreign country registered in this state.

(4) After a tribunal of this state or another state determines which is the controlling order and issues an order consolidating arrears, if any, a tribunal of this state shall prospectively apply the law of the state or foreign country issuing the controlling order, including its law on interest on arrears, on current and future support, and on consolidated arrears.

97 Acts, ch 175, §164; 2015 Acts, ch 110, §46
Iowa Code § 455B.483 — IA Code / Title XI / Chapter 455B / Section 455B.483
Waste management assistance.
Status: in_force

The director of the department of natural resources shall provide for administration of the provisions of this part.

87 Acts, ch 180, §5; 92 Acts, ch 1239, §21; 2001 Acts, ch 7, §7; 2002 Acts, ch 1162, §49
Iowa Code § 602.1305 — IA Code / Title XV / Chapter 602 / Section 602.1305
Distribution of revenues of the district court.
Status: in_force

All fees, costs, forfeited bail, and other court revenues collected by the district court shall be distributed as provided in article 8.

83 Acts, ch 186, §1305, 10201