reglab/housing_qa huggingface dataset:
IA Code § 24.48 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 24 - LOCAL BUDGETS|Section 24.48 - Appeal to state board for suspension of limitations.

24.48 Appeal to state board for suspension of limitations.   1. If the property tax valuations effective January 1, 1979, and January 1 of any subsequent year, are reduced or there is an unusually low growth rate in the property tax base of a political subdivision, the political subdivision may appeal to the state appeal board to request suspension of the statutory property tax levy limitations to continue to fund the present services provided. A political subdivision may also appeal to the state appeal board where the property tax base of the political subdivision has been reduced or there is an unusually low growth rate for any of the following reasons:   a. Any unusual increase in population as determined by the preceding certified federal census.   b. Natural disasters or other emergencies.   c. Unusual problems relating to major new functions required by state law.   d. Unusual staffing problems.   e. Unusual need for additional funds to permit continuance of a program which provides substantial benefit to its residents.   f. Unusual need for a new program which will provide substantial benefit to residents, if the political subdivision establishes the need and the amount of the necessary increased cost.   2. The state appeal board may approve or modify the request of the political subdivision for suspension of the statutory property tax levy limitations.   3. Upon decision of the state appeal board, the department of management shall make the necessary changes in the total budget of the political subdivision and certify the total budget to the governing body of the political subdivision and the appropriate county auditors.   4. The city finance committee shall have officially notified any city of its approval, modification or rejection of the city’s appeal of the decision of the director of the department of management regarding a city’s request for a suspension of the statutory property tax levy limitation prior to thirty-five days before March 31.   5. a. For purposes of this section only, “political subdivision” means a city, school district, or any other special purpose district which certifies its budget to the county auditor and derives funds from a property tax levied against taxable property situated within the political subdivision.   b. For the purpose of this section, when the political subdivision is a city, the director of the department of management, and the city finance committee on appeal of the director’s decision, shall be the state appeal board.  [C79, 81, §24.48]  83 Acts, ch 123, §35, 209; 86 Acts, ch 1245, §108; 94 Acts, ch 1023, §5; 2008 Acts, ch 1032, §138; 2019 Acts, ch 165, §3, 17  2019 amendment to subsection 4 applies to city and county budgets and taxes for fiscal years beginning on or after July 1, 2020; 2019 Acts, ch 165, §17
IA Code § 25.1 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE|Section 25.1 - Receipt, investigation, and report.

25.1 Receipt, investigation, and report.   1. Except for those claims that are addressed as provided in section 25.2, subsection 3, when a claim is filed or made against the state, on which in the judgment of the director of the department of management the state would be liable except for the fact of its sovereignty or that it has no appropriation available for its payment, the director of the department of management shall deliver that claim to the state appeal board. However, this chapter does not apply to a claim as defined in section 669.2.   2. The state appeal board shall make a record of the receipt of claims received from the director of the department of management, notify the special assistant attorney general for claims, and deliver a copy to the state official or agency against whom the claim is made, if any.   a. The official or agency shall report its recommendations concerning the claim to the special assistant attorney general for claims who, with a view to determining the merits and legality of the claim, shall investigate the claim and report the findings and conclusions of the investigation to the state appeal board.   b. To help defray the initial costs of processing a claim and the costs of investigating a claim, the department of management may assess a processing fee and a fee to reimburse the office of the attorney general for the costs of the claim investigation against the state agency which incurred the liability of the claim.   3. Notwithstanding subsections 1 and 2, and section 25.2, the state appeal board shall not consider claims for refund of the unused portion of vehicle registration fees collected under section 321.105.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.1]  93 Acts, ch 180, §72; 96 Acts, ch 1075, §1; 2003 Acts, ch 179, §102; 2006 Acts, ch 1185, §93 – 95
IA Code § 25.2 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE|Section 25.2 - Examination of report — approval or rejection — payment.

25.2 Examination of report — approval or rejection — payment.   1. The state appeal board with the recommendation of the special assistant attorney general for claims may approve or reject claims against the state of less than five years involving the following:   a. Outdated sales and use tax refunds.   b. License refunds.   c. Additional agricultural land tax credits.   d. Outdated invoices.   e. Fuel and gas tax refunds.   f. Outdated homestead and veterans’ exemptions.   g. Outdated funeral service claims.   h. Tractor fees.   i. Registration permits.   j. Outdated bills for merchandise.   k. Services furnished to the state.   l. Claims by any county or county official relating to the personal property tax credit.   m. Refunds of fees collected by the state.   2. Notwithstanding the time period specified in subsection 1, the state appeal board may approve or reject a claim against the state of five years or more, provided an error was made by the state or the claim involves a dispute that commenced five years or more prior.   3. a. Notwithstanding subsection 1, an agency that receives a claim that is charged to a funding source other than the general fund of the state that does not revert and is based on an outdated invoice, outdated bill for merchandise, or for services furnished to the state may on its own approve or deny the claim. The agency shall provide the state appeal board with notification of receipt of the claim and action taken on the claim by the agency. The state appeal board shall adopt rules setting forth the procedures and standards for resolution of such claims by state agencies. Claims denied by an agency shall be forwarded to the state appeal board by the agency for further consideration, in accordance with this chapter.   b. The department of administrative services staff performing financial administration duties under chapter 8A, subchapter V, shall establish reporting requirements for dealing with claims under this subsection as necessary to conform with generally accepted accounting principles.   4. Payments authorized by the state appeal board shall be paid from the appropriation or fund of original certification of the claim. However, if that appropriation or fund has since reverted under section 8.33, then such payment authorized by the state appeal board shall be out of any moneys in the state treasury not otherwise appropriated.   5. Outstanding state warrants that have been canceled pursuant to section 8A.519 and were charged to the general fund of the state or another state funding source shall be addressed as provided in section 556.2C.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.2]  93 Acts, ch 180, §73; 95 Acts, ch 219, §37; 96 Acts, ch 1038, §1; 96 Acts, ch 1075, §2; 2003 Acts, ch 145, §286; 2006 Acts, ch 1185, §96 – 101; 2019 Acts, ch 24, §104  Referred to in §8.6, 8A.111, 8A.512, 25.1, 556.2C
IA Code § 25.3 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE|Section 25.3 - Filing with general assembly — testimony.

25.3 Filing with general assembly — testimony.   On the second day after the convening of each regular session of the general assembly, the state appeal board shall file with the clerk of the house of representatives and the secretary of the senate a list of all claims rejected by the state appeal board together with a copy of the report made to it by the special assistant attorney general for claims and its recommendation thereon for each claim, which report and recommendation shall be delivered to the claims committee of the house and senate. Any testimony taken by the special assistant attorney general for claims shall be preserved by the state appeal board and made available to the claims committee of the general assembly.  [C24, 27, 31, §405; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.3]
IA Code § 25.4 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE|Section 25.4 - Assistant attorney general — salary.

25.4 Assistant attorney general — salary.   The attorney general shall appoint a special assistant attorney general for claims who shall, under the direction of the attorney general, investigate and report on all claims between the state and other parties, which may be referred to the state appeal board, and on any other claims or matters which the state appeal board or the attorney general may direct.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.4]
IA Code § 25.5 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE|Section 25.5 - Testimony — filing with board.

25.5 Testimony — filing with board.   The special assistant attorney general for claims shall fully investigate each claim and the facts upon which same is based and may take testimony in the form of affidavits or otherwise, and in connection therewith shall ex officio be empowered to administer oaths, to compel the attendance of witnesses and certify to any district court for contempt. All testimony, affidavits, and other papers in connection with a claim, obtained by the special assistant attorney general for claims in making an investigation shall be filed with the report to the state appeal board.  [C24, 27, 31, §403; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.5]  Referred to in §669.19
IA Code § 25.6 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE|Section 25.6 - Claims by state against municipalities.

25.6 Claims by state against municipalities.   The state appeal board may investigate and collect claims which the state has against municipal or political corporations in the state including counties, cities, townships, and school corporations. The board shall refer any such claim to the special assistant attorney general for claims, when the claim has not been promptly paid, and if the special assistant attorney general for claims is not able to collect the full amount of the claim, the special assistant attorney general shall fully investigate and report to the state appeal board findings of fact and conclusions of law, together with any recommendation as to the claim. Thereafter the state appeal board may effect a compromise settlement with the debtor in an amount and under terms as the board deems just and equitable in view of the findings and conclusions reported to it. If the state appeal board is unable to collect a claim in full or effect what it has determined to be a fair compromise, it shall deliver the claim to the attorney general for action as the attorney general shall determine and the special assistant attorney general for claims is specifically charged with carrying out the directions of the attorney general with reference to the claim. When a claim is compromised by the state appeal board, the board shall file with the department of management and the department of administrative services a statement as to the settlement, together with a true copy of the agreement of settlement, and if in settlement an amount less than the face amount is accepted in full, the proper entries shall be made in the books of the department of management, the department of administrative services, and the auditor of state showing the amount of the claim, the amount of the settlement, and the amount charged off.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.6]  88 Acts, ch 1134, §15; 2003 Acts, ch 145, §286
IA Code § 25.7 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE|Section 25.7 - Claims refused — effect.

25.7 Claims refused — effect.   When any claim against the state has been presented to the general assembly through the state appeal board, and the general assembly has failed or refused to make an appropriation therefor, such failure or refusal to appropriate shall constitute an adjudication against said claim, which shall bar any further proceedings before the general assembly for the payment of same.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.7]
IA Code § 25.8 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE|Section 25.8 - Limitation on claims to be considered.

25.8 Limitation on claims to be considered.   No claim against the state shall be considered or allowed by the general assembly except it be presented before the state appeal board as provided in this chapter.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.8]
IA Code § 25B.1 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS|Section 25B.1 - Title.

25B.1 Title.   This chapter may be cited as the “State Mandates Act”.  83 Acts, ch 142, §1
IA Code § 25B.2 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS|Section 25B.2 - Findings and purpose — effect of unfunded state mandate.

25B.2 Findings and purpose — effect of unfunded state mandate.   1. The general assembly finds that preceding actions of state government in specifying the manner, standards, and conditions under which public services are rendered to citizens by the political subdivisions of this state in some cases have not resulted in equitable relationships between the state government and its political subdivisions. Some state actions have dealt in detail with the internal management of the political subdivisions; some have specified the establishment of new services and facilities without providing new revenue sources or financial participation by the state to meet the additional costs; and other actions have specified the adoption of higher service standards without a complete assessment of the impact on the expenditures and tax rates of the political subdivisions.   2. It is the purpose of this chapter to enunciate policies, criteria, and procedures to govern future state-initiated specification of local government services, standards, employment conditions, and retirement benefits that necessitates increased expenditures by political subdivisions or agencies and entities which contract with a political subdivision to provide services.   3. a. If, on or after July 1, 1994, a state mandate is enacted by the general assembly, or otherwise imposed, on a political subdivision and the state mandate requires a political subdivision to engage in any new activity, to provide any new service, or to provide any service beyond that required by any law enacted prior to July 1, 1994, and the state does not appropriate moneys to fully fund the cost of the state mandate, the political subdivision is not required to perform the activity or provide the service and the political subdivision shall not be subject to the imposition of any fines or penalties for the failure to comply with the state mandate unless the legislation specifies the amount or proportion of the cost of the state mandate which the state shall pay annually. However, this subsection does not apply to any requirement imposed on a political subdivision relating to public employee retirement systems under chapters 97B, 410, and 411.   b. For the purposes of this subsection, any requirement originating from the federal government and administered, implemented, or enacted by the state, or any allocation of federal moneys conditioned upon enactment of a state law or rule, is not a state mandate.   c. For the purposes of this subsection, “political subdivision” includes community colleges and area education agencies.  83 Acts, ch 142, §2; 94 Acts, ch 1173, §2; 2008 Acts, ch 1032, §201
IA Code § 25B.3 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS|Section 25B.3 - Definitions.

25B.3 Definitions.   As used in this chapter, unless the context otherwise requires:   1. “Political subdivision” means a city, county, township, or school district.   2. “State mandate” means a statutory requirement or appropriation which requires a political subdivision of the state to establish, expand, or modify its activities in a manner which necessitates additional combined annual expenditures of local revenue by all affected political subdivisions of at least one hundred thousand dollars, or additional combined expenditures of local revenue by all affected political subdivisions within five years of enactment of five hundred thousand dollars or more, excluding an order issued by a court of this state.  83 Acts, ch 142, §3; 92 Acts, ch 1123, §1; 94 Acts, ch 1173, §3
IA Code § 25B.4 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS|Section 25B.4 - State mandate information.

25B.4 State mandate information.   The director of the department of management shall report at least biennially to the governor and the general assembly regarding the administration of this chapter including any proposed changes.  83 Acts, ch 142, §4
IA Code § 25B.5 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS|Section 25B.5 - Cost estimates — notation in Acts.

25B.5 Cost estimates — notation in Acts.   1. When a bill or joint resolution is requested, the legislative services agency shall make an initial determination of whether the bill or joint resolution may impose a state mandate. If a state mandate may be included, that fact shall be included in the explanation of the bill or joint resolution.   2. If a bill or joint resolution may include a state mandate, the legislative services agency shall determine if the bill or joint resolution contains a state mandate. If the bill or joint resolution contains a state mandate and is still eligible for consideration during the legislative session for which the bill or joint resolution was drafted, the legislative services agency shall prepare an estimate of the amount of costs imposed.   3. If a bill or joint resolution containing a state mandate is enacted, unless the estimate already on file with the house of origin is sufficient, the legislative services agency shall prepare a final estimate of additional local revenue expenditures required by the state mandate and file the estimate with the secretary of state for inclusion with the official copy of the bill or resolution to which it applies. A notation of the filing of the estimate shall be made in the Iowa Acts published pursuant to chapter 2B.  83 Acts, ch 142, §5; 92 Acts, ch 1123, §2; 2003 Acts, ch 35, §39, 49  Referred to in §2B.10
IA Code § 25B.6 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS|Section 25B.6 - State rules.

25B.6 State rules.   1. A state agency or department shall not propose or adopt an administrative rule which exceeds its statutory authority by mandating expenditures by political subdivisions, or agencies and entities which contract with political subdivisions to provide services. A state administrative rule, proposed pursuant to chapter 17A, which necessitates additional combined annual expenditures exceeding one hundred thousand dollars by all affected political subdivisions or agencies and entities which contract with the affected political subdivisions to provide services shall be accompanied by a fiscal impact statement outlining the costs. An affected political subdivision, or an entity representing an affected political subdivision, shall cooperate in the preparation of the fiscal impact statement. The fiscal impact statement shall be submitted to the administrative rules coordinator for publication in the Iowa administrative bulletin along with the notice of intended action.   2. The fiscal note shall also be submitted to the legislative fiscal committee of the legislative council. Beginning in the first full fiscal year after adoption of the state administrative rule, the fiscal committee shall annually prepare a report for each fiscal note submitted detailing the fiscal impact of the administrative rule on the affected political subdivision, or agencies and entities which contract with the political subdivision to provide services. The report shall be transmitted to the governor and the general assembly.  83 Acts, ch 142, §6; 91 Acts, ch 179, §1; 94 Acts, ch 1173, §4; 2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 25B.7 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS|Section 25B.7 - Funding property tax credits and exemptions.

25B.7 Funding property tax credits and exemptions.   1. Beginning with property taxes due and payable in the fiscal year beginning July 1, 1998, the cost of providing a property tax credit or property tax exemption which is enacted by the general assembly on or after January 1, 1997, shall be fully funded by the state. If a state appropriation made to fund a credit or exemption which is enacted on or after January 1, 1997, is not sufficient to fully fund the credit or exemption, the political subdivision shall be required to extend to the taxpayer only that portion of the credit or exemption estimated by the department of revenue to be funded by the state appropriation. The department of revenue shall determine by June 15 the estimated portion of the credit or exemption which will be funded by the state appropriation.   2. The requirement for fully funding and the consequences of not fully funding credits and exemptions under subsection 1 also apply to all of the following:   a. Homestead tax credit pursuant to sections 425.1 through 425.15.   b. Low-income property tax credit and elderly and disabled property tax credit pursuant to sections 425.16 through 425.40.   c. Military service property tax credit and exemption pursuant to chapter 426A, to the extent of six dollars and ninety-two cents per thousand dollars of assessed value of the exempt property.  97 Acts, ch 206, §4; 99 Acts, ch 180, §22, 24; 2003 Acts, ch 44, §18; 2003 Acts, ch 145, §286
IA Code § 26.1 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 26 - PUBLIC CONSTRUCTION BIDDING|Section 26.1 - Short title.

26.1 Short title.   This chapter shall be known and may be cited as the “Iowa Construction Bidding Procedures Act”.  2006 Acts, ch 1017, §1, 42, 43
IA Code § 26.4 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 26 - PUBLIC CONSTRUCTION BIDDING|Section 26.4 - Exemptions from competitive bids and quotations.

26.4 Exemptions from competitive bids and quotations.   Architectural, landscape architectural, or engineering design services procured for a public improvement are not subject to sections 26.3 and 26.14.  2006 Acts, ch 1017, §4, 42, 43; 2007 Acts, ch 144, §4  Referred to in §26.3, 314.1