reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.4 - Certification of Deputy Assessors

Current through Register Vol. 47, No. 3, July 24, 2024
A deputy assessor who has received credit equal to at least
				  90 classroom hours of instruction, of which at least 60 hours are tested,
				  during each six-year period following the deputy's appointment as deputy
				  assessor, shall be certified to the assessor employing the deputy as eligible
				  to continue as deputy assessor in that position. Certification shall be only
				  that the deputy has or has not met the requirements to be eligible to remain in
				  that position. No scores or other information will be given to the assessor For
				  situations in which the required number of credit hours must be prorated, see
				  rule 123.3(441).
If a deputy assessor fails to comply with continuing
				  education requirements, the deputy shall be removed from that position and not
				  reinstated until successful completion of the required hours of credit. Upon
				  written request by a deputy seeking a waiver of the continuing education
				  requirements, the director may waive the requirements for good cause. The
				  number of credit hours required for the deputy to be eligible for appointment
				  as a deputy in another jurisdiction shall be prorated according to the
				  completed portion of the deputy's six-year term.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.5 - Type of Credit

Current through Register Vol. 47, No. 3, July 24, 2024
A course, seminar, workshop, or symposium for which an
				  examination is given may be taken for tested credit or nontested credit at the
				  discretion of the assessor or deputy assessor. However, a course may not be
				  taken twice-once for tested credit and again for nontested credit-unless
				  specific approval is granted by the director. At the discretion of the
				  director, up to 30 hours tested credit may be given for a narrative appraisal
				  approved by a professional organization. In order to receive credit for a
				  narrative appraisal, an assessor or deputy assessor is required to provide a
				  letter from the professional organization stating the date the appraisal was
				  approved.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.6 - Retaking Examination

Current through Register Vol. 47, No. 3, July 24, 2024
If an assessor or deputy assessor successfully retakes an
				  examination for a course for which nontested credit previously had been
				  granted, the credit will be changed to tested credit upon receipt by the
				  director of evidence of passing the examination.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.7 - Instructor Credit

Current through Register Vol. 47, No. 3, July 24, 2024
An assessor or deputy assessor who serves as an instructor
				  for a course approved by the director for continuing education may receive
				  nontested credit for the number of hours of classroom instruction. The credit
				  shall be granted only once for each course, and cannot be granted for a course
				  for which the instructor previously received credit as a
				  student.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.8 - Conference Board and Assessor Notification

Current through Register Vol. 47, No. 3, July 24, 2024
Upon receiving credit for the required number of hours of
				  tested and nontested credit, an assessor or deputy assessor should request that
				  the director notify the appropriate conference board or assessor that the
				  continuing education requirements have been satisfied to ensure timely
				  notification.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 123 - Certification › Rule 701-123.9 - Director of Revenue Notification

Current through Register Vol. 47, No. 3, July 24, 2024
The chairperson of the conference board shall give written
				  notice to the director of revenue of the appointment or reappointment of an
				  assessor and the effective date within ten days of the decision of the board,
				  and the assessor shall give written notice to the director of the appointment
				  of a deputy assessor and the effective date within ten days of the decision of
				  the assessor.
This rule is intended to implement Iowa code sections
				  4416. and
				  44110..
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 124 - Courses › Rule 701-124.1 - Course Selection

Current through Register Vol. 47, No. 3, July 24, 2024
The courses selected by the assessor education advisory
				  committee for the continuing education program shall emphasize the areas
				  outlined in rule
				  701-1224. (441). In
				  establishing courses, the committee will consider current assessor training
				  programs in Iowa and other states, and information from other
				  sources.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 124 - Courses › Rule 701-124.2 - Scheduling of Courses

Current through Register Vol. 47, No. 3, July 24, 2024
Courses will be scheduled in such a way as to offer a variety
				  of times to allow flexibility for assessors and deputy assessors to schedule
				  their continuing education program. The number of participants for any course
				  may be limited at the time the course is established to ensure proper training
				  can be given each participant.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 124 - Courses › Rule 701-124.3 - Petitioning to Add, Delete or Modify Courses

Current through Register Vol. 47, No. 3, July 24, 2024
The director accepts and encourages the public to provide
				  input into the development of the assessor education program. Any person or
				  group may petition to add, delete or modify all or part of the program by
				  submitting a written request for the committee's consideration.
The overriding consideration in determining whether a
				  specific course is acceptable as continuing education is that it be a formal
				  program of learning which contributes directly to the professional competence
				  of an assessor or deputy assessor.
A continuing education course will qualify only if:
1. An outline of the course content and a
				description or copy of the final examination are prepared and filed with the
				director. In addition, any course changes are required to be filed with the
				director.
2.The course is at least
				one hour (60-minute period) in length.
3.The course is conducted by a qualified
				instructor, discussion leader, or lecturer. A qualified instructor, discussion
				leader, or lecturer is any individual whose background, training, education or
				experience makes it appropriate for that person to lead a discussion on the
				subject matter of the particular course.
4. Certificates of attendance must be sent to
				the director and the student.
5. An
				organization or person desiring accreditation of a course shall apply to the
				director for accreditation at least 60 days in advance of the commencement of
				the course on an application provided by the director (Form 51-002 "Application
				for Course Certification"). The director shall approve or deny the application.
				The application shall state the dates; subjects offered; total hours of
				instruction; names and qualifications of the instructor, discussion leader, or
				lecturer; a statement of the objectives of the course and how the objectives
				will be attained; an outline of the course content; a copy of the final
				examination; and any other pertinent information.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 124 - Courses › Rule 701-124.5 - Retaking a Course

Current through Register Vol. 47, No. 3, July 24, 2024
If an assessor or deputy assessor fails a course by receiving
				  a grade of less than 70 percent on the final examination or does not meet
				  attendance requirements established by the director, the course may be retaken.
				  Once a person has passed a course and received credit for the course, no
				  further credit can be received by taking the course again, except for those
				  courses so designated by the director However, if an assessor or deputy
				  assessor wishes to retake a course as a refresher for the materials contained
				  in the course, the assessor or deputy assessor may do so, though no final
				  examination need be taken. If a course is applied for by a person already
				  having received credit, that person will only be allowed in the course if space
				  is available after consideration is first given to persons seeking credit for
				  certification in the course.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 124 - Courses › Rule 701-124.6 - Continuing Education Program for Assessors

Current through Register Vol. 47, No. 3, July 24, 2024
The director, with the assistance of the committee, has
				  determined the initial course content of the continuing education program for
				  Iowa assessors. Courses, seminars, workshops, and schools administered by the
				  American Institute of Real Estate Appraisers (AIREA), the International
				  Association of Assessing Officers (lAAO), the Iowa Department of Revenue (IDR),
				  the Society of Real Estate Appraisers (SREA), the American Society of Farm
				  Managers and Rural Appraisers (ASF Mr.A), the Iowa State Association of
				  Assessors (ISAA), the National Association of Independent Fee Appraisers
				  (NAIFA), graduate centers, universities, community colleges and technical
				  institutes, as qualify under rule
				  701-1224. (441), have
				  been approved for certification. A copy of the approved courses may be obtained
				  from the Director of the Department of Revenue, Hoover State Office Building,
				  Des Moines, Iowa 50319. The director, with the assistance of the committee,
				  shall recertify courses at least every six years. At the request of the
				  director, the organization conducting a course shall provide the director with
				  copies of course evaluation forms completed by students.
Upon registration for an approved course, it is the
				  responsibility of the assessor or deputy assessor to request that notification
				  of attendance and test score be forwarded by the appropriate organization(s) to
				  the director justifying certification.
After the taking of a course it is the responsibility of the
				  assessor or deputy assessor to request credit for the course by completing an
				  application provided by the director (Form 51-001 "Application for Course
				  Credit") and submitting it to the Director of the Iowa Department of Revenue,
				  Hoover State Office Building, Des Moines, Iowa 50319.
The department of revenue will serve as the principal storage
				  facility for records of attendance and scores of examination. The information
				  shall be confidential in nature. Certification to the conference boards by the
				  director shall be only that the incumbent has met the requirements of the
				  continuing education program and is eligible for
				  reappointment.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 125 - Review of Agency Action › Rule 701-125.1 - Decisions Final

Current through Register Vol. 47, No. 3, July 24, 2024
Decisions of the director shall be considered final agency
				  action for purposes of appeal. Any person aggrieved by an action of the
				  director may appeal to the district court as provided by law. Results of
				  examinations are not decisions of the director and are not appealable directly
				  to court. If a person feels aggrieved on the results of an examination or
				  course, the person may petition the director in accordance with rule
				  701-1243.
				  (441).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 125 - Review of Agency Action › Rule 701-125.2 - Grievance and Appeal Procedures

Current through Register Vol. 47, No. 3, July 24, 2024
Prior to appealing to district court any aggrieved person may
				  petition the director in writing to reconsider an action. In addition, the
				  director will consider grievances which have been filed based on any area in
				  which the director has jurisdiction.
A petition or grievance must be filed with the director
				  within 30 day s of the decision or action leading to the grievance. The
				  petition must state the reasons for reconsideration of the director's action
				  and a grievance must contain the facts leading to the grievance and a statement
				  showing the director has jurisdiction.
The director shall appoint a grievance committee comprised of
				  three members of the assessor education advisory committee to review petitions
				  and grievances, meet with the affected parties if necessary, and recommend in
				  writing to the director a proposed resolution of the matter The director will
				  consider the recommendation of the grievance committee at its next meeting and
				  inform the affected parties of the decision in writing within ten days. The
				  date of the written reply by the director shall constitute final agency action
				  for purposes of appeal.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.2 - Appeal and Answer

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Appeal and jurisdiction.
The procedure for appeals and
				parameters for jurisdiction are as follows:
a.
				Jurisdiction is conferred upon the board by filing an appeal with the board.
				The appeal shall set forth the grounds for appeal and the relief sought. The
				appeal shall be filed with the board within 20 calendar days after the date of
				adjournment of the local board of review or May 31, whichever is later. Appeals
				postmarked within this time period shall also be considered to have been timely
				filed. For an appeal filed through the electronic filing system to be timely,
				the appeal must be filed by 11:59 p.m. on the last day for filing.
b. The appeal may be filed through the
				board's electronic filing system, delivered in person, mailed by first-class
				mail, or delivered to an established courier service for immediate delivery.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.3 - Nonelectronic Service on Parties and Filing With the Board

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Applicability.
This rule
				applies to all nonelectronic filings made with the board by parties not
				voluntarily using the electronic filing system or in all other cases for which
				the board has not ordered the conversion of the case to an electronic file.
				Electronic filing and service of documents using the board's electronic filing
				system is governed by rule
				701-1264.
				(421,441).
(2)
Service and
				filing of paper documents.
After the appeal has been filed, all
				motions, pleadings, briefs, and other papers shall be served upon each of the
				parties of record contemporaneously with their filing with the board.
a.
Service on parties to the
				appeal.
All documents are deemed served at the time they are delivered
				in person to the opposing party; delivered to an established courier service
				for immediate delivery; or mailed by first-class mail, so long as there is
				proof of mailing.
b.
Filing
				with the board.
Except where otherwise provided by law, a document is
				deemed filed at the time it is delivered to the board; delivered to an
				established courier service for immediate delivery; or mailed by first-class
				mail, so long as there is proof of mailing. A registered user of the board's
				electronic filing system may electronically file documents with the board
				pursuant to rule
				701-1264.
				(421,441).
c.
Proof of
				mailing.
Proof of mailing includes: a legible United States Postal
				Service postmark on the envelope, a certificate of service, a notarized
				affidavit, or a certification in substantially the following form:
I certify under penalty of perjury and pursuant to the laws
				  of Iowa that, on (date of mailing), I mailed copies of (describe document)
				  addressed to the Property Assessment Appeal Board and to the names and
				  addresses of the parties listed below by depositing the same in a (United
				  States post office mailbox with correct postage properly affixed).
(Date) (Signature)
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.4 - Electronic Filing System

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Electronic filing and applicability.
a.
Electronic filing.
The
				board will maintain an electronic filing system, which shall be the preferred
				method for filing documents with the board.
b.
Applicability.
This rule
				applies to electronic filing and service of documents using the board's
				electronic filing system. Nonelectronic filing and service are governed by rule
				701-1263.
				(421,441).
(1) The board may order the
				conversion of any case to an electronic file. Upon such an order, all future
				filings must be made using the board's electronic filing system in compliance
				with this rule, unless a filing is subject to the exception in paragraph
				126.4(1)
"c."
(2)
				In all other cases, a party or parties to a proceeding may voluntarily choose
				to use the electronic filing system in compliance with this rule.
c.
Exceptions.
Any item that is not capable of electronic filing shall be filed in a
				nonelectronic format pursuant to rule
				701-1263.
				(421,441).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.6 - Hearing Scheduling and Discovery Plan

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
When required.
For
				appeals involving properties classified commercial, industrial, or
				multiresidential and assessed at $2 million or more, the parties shall confer
				and file a hearing scheduling and discovery plan within 60 days of the notice
				provided in subrule 126.2(5). In any other appeal, the parties may jointly file
				a hearing scheduling and discovery plan or the board may, on its own motion,
				require parties to file a hearing scheduling and discovery plan. The dates
				established in a hearing scheduling and discovery plan under this rule shall
				supersede any dates set forth in any other rule in this chapter.
(2)
Prehearing conference.
A
				party may request a prehearing conference to resolve any disputed issue
				pertaining to the hearing scheduling and discovery plan.
(3)
Modification.
The
				parties may jointly agree to modify the plan. If one party seeks to modify the
				plan, the party must show good cause for the modification.
(4)
Failure to comply.
A
				party that fails to comply with a plan shall be required to show good cause for
				failing to comply and that the other party is not substantially prejudiced.
				Failing to comply with a plan may result in sanctions including, but not
				limited to, the exclusion of evidence or dismissal of the appeal.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.7 - Discovery and Evidence

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Discovery procedure.
The scope of discovery described in Iowa
				Rule of Civil Procedure 1.503 shall apply to contested case proceedings. When
				considering a question of relevancy, the board shall consider the provisions of
				Iowa Code chapter 441, 701-Chapter 71, and other applicable law. The following
				discovery procedures available in the Iowa Rules of Civil Procedure are
				available to the parties in a contested case proceeding: depositions upon oral
				examination or written questions; written interrogatories; production of
				documents, electronically stored information, and things; entry upon land for
				inspection and other purposes; and requests for admission. The time frames for
				discovery in specific Iowa Rules of Civil Procedure govern those specific
				procedures, unless lengthened or shortened by the board.
a. Iowa Rules of Civil Procedure 1.701
				through 1.717 regarding depositions shall apply to any depositions taken in an
				appeal. Any party taking a deposition in an appeal shall be responsible for any
				deposition costs. Deposition costs include, but are not limited to,
				reimbursement for mileage of the deponent, costs of a certified shorthand
				reporter, and expert witness fees, as applicable.
b. Iowa Rule of Civil Procedure 1.509 shall
				apply to any interrogatories propounded in an appeal.
c. Iowa Rule of Civil Procedure 1.512 shall
				apply to any requests for production of documents, electronically stored
				information, and things; and entry upon land for inspection and other purposes
				in an appeal.
d. Iowa Rule of Civil
				Procedure 1.510 shall apply to any requests for admission in an appeal. Iowa
				Rule of Civil Procedure 1.511 regarding the effect of an admission shall apply
				in an appeal.
e. The mandatory
				disclosure and discovery conference requirements in Iowa Rules of Civil
				Procedure 1.500 and 1.507 do not apply to appeals before the board.
f. Iowa Rule of Civil Procedure 1.508 shall
				apply to discovery of any experts identified by a party to an appeal.
g. Discovery shall be served on all parties
				to the appeal, but shall not be filed with the board. Parties shall file a
				notice with the board when a notice of deposition or a discovery request or
				response is served on another party. The notice filed with the board shall
				include the date, the manner of service, and the names and addresses of the
				persons served. Other discovery materials shall not be filed unless ordered by
				the presiding officer.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.8 - Hearings Before the Board

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Prehearing conference.
An informal conference of parties may
				be ordered at the discretion of the board or presiding officer or at the
				request of any party for any appropriate purpose. Any agreement reached at the
				conference shall be made a part of the record in the manner directed by the
				board or presiding officer.
(2)
Notice of hearing.
Unless otherwise designated by the board,
				the hearing shall be held in the hearing room of the board. All hearings are
				open to the public. If a hearing is requested, the board shall serve a notice
				of hearing to the parties at least 30 days prior to the hearing. The parties
				may jointly waive the 30-day notice by following the provisions of subrule
				126.8(3). The notice of hearing shall contain the following information:
a. A statement of the date, time, and place
				of the hearing;
b. A statement of
				legal authority and jurisdiction under which the hearing is to be
				held;
c. A reference to the
				particular sections of the statutes and rules involved;
d. That the parties may appear and present
				oral arguments;
e. That the parties
				may submit evidence and briefs;
f.
				That the hearing will be electronically recorded by the board;
g. That a party may obtain a certified court
				reporter for the hearing at the party's own expense;
h. That audiovisual aids and equipment are to
				be provided by the party intending to use them;
i. A statement that, upon submission of the
				appeal, the board will take the matter under advisement. An order will be
				issued to the parties; and
j. A
				compliance notice required by the Americans with Disabilities Act
				(ADA).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.9 - Posthearing Motions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Motion to reopen records.
The board or presiding officer, on
				the board's or presiding officer's own motion or on the motion of a party, may
				reopen the record for the reception of further evidence. A motion to reopen the
				record may be made anytime prior to the issuance of a final decision.
(2)
Rehearing and
				reconsideration.
a.
Application for rehearing or reconsideration.
Any party to a
				case may file an application for rehearing or reconsideration of the final
				decision. The application for rehearing or reconsideration shall be filed
				within 20 days after the final decision in the case is issued.
b.
Contents of application.
Applications for rehearing or reconsideration shall specify the findings of
				fact and conclusions of law claimed to be erroneous, with a brief statement of
				the alleged grounds of error. Any application for rehearing or reconsideration
				asserting that evidence has arisen since the final order was issued as a ground
				for rehearing or reconsideration shall present the evidence by affidavit that
				includes an explanation of the competence of the person to sponsor the evidence
				and a brief description of the evidence sought to be included.
c.
Notice to other parties.
A copy of the application shall be timely mailed by the applicant to all
				parties of record not joining therein. If the application does not contain a
				certificate of service, the board shall serve copies on all parties.
d.
Requirements for objections to
				applications for rehearing or reconsideration.
An answer or objection
				to an application for rehearing or reconsideration must be filed within 14 days
				of the date the application was filed with the board, unless otherwise ordered
				by the board.
e.
Disposition.
Any application for a rehearing shall be deemed
				denied unless the board grants the application within 20 days after its
				filing.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 126 - Property Assessment Appeal Board › Rule 701-126.10 - Judicial Review

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Appeals of board decisions.
A party may seek judicial review
				of a decision rendered by the board. The filing of the petition does not itself
				stay execution or enforcement of the board's final decision. The board may
				grant a stay on appropriate terms or other temporary remedies during the
				pendency of judicial review.
a. For
				assessment years prior to January 1, 2018, a party may seek judicial review by
				filing a written notice of appeal with the clerk of the district court where
				the property is located within 20 days after the board's final agency action is
				postmarked to the appellant or the final agency action is filed in the board's
				electronic filing system. Iowa Code chapter 17A applies to judicial review of
				the board's final decision.
b. For
				assessment years beginning on or after January 1, 2018, a party may seek
				judicial review of a decision rendered by the board by filing a petition for
				judicial review with the clerk of the district court where the property is
				located within 30 days after the board's action pursuant to Iowa Code chapter
				17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 150 - Federal Offset for Iowa Income Tax Obligations › Rule 701-150.1 - Purpose and General Application of Offset of a Federal Tax Overpayment to Collect an Iowa Income Tax Obligation

Current through Register Vol. 47, No. 3, July 24, 2024
Effective for refunds of overpayments to the Internal Revenue
				  Service (IRS) that are payable beginning January 1, 2000, the IRS may offset,
				  in whole or in part, an amount of federal refund payable to an Iowa resident by
				  the amount of any past due legally enforceable Iowa income tax obligation owed
				  by such taxpayer The purpose of this chapter is to establish a procedure to
				  identify taxpayers that owe Iowa income tax liabilities and to establish a
				  procedure for requesting the offset of the taxpayer's federal tax overpayment
				  to collect a past due legally enforceable Iowa income tax
				  obligation.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 150 - Federal Offset for Iowa Income Tax Obligations › Rule 701-150.3 - Prerequisites for Requesting a Federal Offset

Current through Register Vol. 47, No. 3, July 24, 2024
The following are the requirements that the state of Iowa
				  must meet before the state can request an offset of a federal overpayment
				  against an Iowa income tax obligation:
(1)
Pre-offset notice.
At
				least 60 days prior to requesting the offset of a taxpayer's federal
				overpayment for an Iowa income tax obligation, the state of Iowa must provide
				notice by certified mail, return receipt requested, to the person owing the
				Iowa income tax liability. This notice must state the following information:
a. That the state proposes to request the
				offset of the person's federal overpayment against a specified Iowa income tax
				obligation and that such an obligation is past due and legally
				enforceable;
b. That the authority
				for this offset is Internal Revenue Service Restructuring and Reforms Act of
				1998, Pub. L. 105-206, 112 Stat. 685, 779 (1998), as implemented by this
				chapter;
c. That the person owing
				the obligation has 60 days from the date of the notice to present evidence to
				the department that all or part of the obligation at issue is not past due or
				not legally enforceable;
d. The
				mailing address for submitting such evidence;
e. That failure to timely submit the evidence
				waives the taxpayer's right to protest the amount, validity or qualification of
				the Iowa income tax obligation for offset at any time in the future;
				and
f. Where contact can be made
				with the department for additional information or questions.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 150 - Federal Offset for Iowa Income Tax Obligations › Rule 701-150.4 - Procedure After Submission of Evidence

Current through Register Vol. 47, No. 3, July 24, 2024
Upon timely receipt of evidence by the department from the
				  taxpayer as set forth in 150.3(1)
"c,"
the department has 60
				  days to review the evidence and notify the taxpayer whether the evidence
				  submitted is sufficient to terminate the intended offset. If the department
				  determines that the evidence is sufficient, the procedure to initiate the
				  federal offset shall be terminated for that obligation and the taxpayer's
				  record of Iowa income tax obligation for that particular obligation shall be
				  adjusted accordingly. However, if the department determines that the evidence
				  is insufficient to show that the amount or amounts at issue are not, in whole
				  or in part, a past due and legally enforceable income tax obligation, the
				  department must notify the taxpayer within 60 days of receiving the evidence
				  from the taxpayer.
The contest of an offset under these rules is subject to
				  judicial review under Iowa Code section
				  17A19. as "other
				  agency action."
In cases in which a taxpayer claims immunity from state
				  taxation due to being an enrolled member of an Indian tribe who lives on that
				  member's reservation and derives all of that member's income from that
				  reservation, Iowa must consider such claims denovo on the merits, unless such
				  claims have been previously adjudicated by a court of competent
				  jurisdiction.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 150 - Federal Offset for Iowa Income Tax Obligations › Rule 701-150.6 - Erroneous Payments to Iowa

Current through Register Vol. 47, No. 3, July 24, 2024
If Iowa receives a notice from the Secretary that an
				  erroneous payment has been made to Iowa under these rules, Iowa must promptly
				  pay to the Secretary, in accordance with such rules and regulations as the
				  Secretary may prescribe, an amount equal to the amount of the erroneous payment
				  (without regard to whether any other amounts payable to Iowa under these rules
				  have been paid to Iowa). In the alternative, Iowa may return the erroneous
				  payment directly to the taxpayer. If this latter alternative is used by Iowa,
				  then Iowa must notify the Secretary of the erroneous offset being paid to the
				  taxpayer, and the taxpayer's records will be adjusted
				  accordingly.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 150 - Federal Offset for Iowa Income Tax Obligations › Rule 701-150.7 - Correcting and Updating Notice to the Secretary

Current through Register Vol. 47, No. 3, July 24, 2024
Iowa must notify the Secretary of any deletion or decrease in
				  the amount of past due legally enforceable Iowa income tax obligation referred
				  to the Secretary for collection by offset under these rules. Iowa may also
				  notify the Secretary of any increases in the amount or amounts referred to the
				  Secretary for collection by offset under these rules provided that Iowa has
				  complied with the requirements of these rules with regard to such amount or
				  amounts.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this chapter, the following definitions shall
				  govern:
"Debtor"
means any person having a
				  delinquent account, charge, fee, loan, or other indebtedness due the state of
				  Iowa or any state agency.
"Department"
means the Iowa department of
				  revenue or the director of the Iowa department of revenue and the director's
				  representative.
"Director"
is the director of
				  revenue.
"Liability"
or
"debt"
means
				  any liquidated sum due and owing to the state of Iowa or any state agency which
				  has accrued through contract, subrogation, tort, operation of law, or any legal
				  theory regardless of whether there is an outstanding judgment for that
				  sum.
"Person"
or
"entity"
means
				  individual, corporation, business trust, estate, trust, partnership or
				  association, limited liability company, or any other legal entity, but does not
				  include a state agency.
"State agency"
or
"agency"
means a board, commission, department, including the department of revenue, or
				  other administrative office or unit of the state of Iowa. "State agency" does
				  not include the general assembly, the governor, or any political subdivision of
				  the state, or its offices and units.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.2 - Scope and Purpose

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of these rules is to improve collection efforts
				  by establishing a centralized collection system in the department for use by
				  state agencies to collect delinquent accounts.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.3 - Participation Guidelines

Current through Register Vol. 47, No. 3, July 24, 2024
Those state agencies qualified to use this chapter's
				  collection provisions should utilize those provisions when it is cost-effective
				  to do so. Final determination regarding whether or not it will be
				  cost-effective to collect any debt owed will be at the discretion of the
				  director Generally, it will not be cost-effective to pursue collection of a
				  debt if the total anticipated collection cost will exceed the amount of the
				  claim that could reasonably be expected to be realized. The cost-effectiveness
				  criteria which the director applies will not be the same for every agency.
				  Circumstances differ among agencies.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.4 - Duties of the Agency

Current through Register Vol. 47, No. 3, July 24, 2024
The agency seeking the use of the centralized collection
				  system shall have the following duties regarding the department and
				  debtors.
(1)
Notification to
				the department.
The agencies must provide a list of debtors to the
				department of revenue. This list must be in a format and type prescribed by the
				department and include information relevant to the identification of the debtor
				and the source and amount of the debt. The agencies shall terminate all
				collection activities once notification is given to the department.
(2)
Change in status of debt.
A state agency which has provided liability information to the
				department of revenue must notify the department immediately of any change in
				the status of a debt. This notification shall be made no later than ten
				calendar days from the occurrence of the change. Change in status may come from
				payment of the debt or liability, invalidation of the liability, alternate
				payment arrangements with the debtor, bankruptcy, or other factors.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.5 - Duties of the Department-performance of Collection

Current through Register Vol. 47, No. 3, July 24, 2024
The department will develop procedures for administering the
				  collection program on an agency basis. Procedures may vary in order to achieve
				  the greatest efficiency in administering the collection program for each
				  agency.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.6 - Payment of Collected Amounts

Current through Register Vol. 47, No. 3, July 24, 2024
Payments of collected amounts shall be made by the department
				  monthly, but other arrangements can be made if agency requirements specify a
				  different time period. Payments will be made to the agency, to the general
				  fund, split between the two, or as required by the agency depending on the
				  circumstances of each agency.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.7 - Reimbursement for Collection of Liabilities

Current through Register Vol. 47, No. 3, July 24, 2024
Costs incurred by the department in administering the
				  collection program will be charged to the state agency requesting collection.
				  The costs will be charged to the agency or deducted from the gross proceeds
				  collected whichever the director determines is reasonable based on the
				  requesting agency's circumstances. Costs may include direct expenses such as
				  salaries, travel, telephone, supplies, equipment, and system modification and
				  development costs; or indirect costs such as space, security, or utility costs.
				  If the above-described procedure is prohibited by paramount state or federal
				  law, the director shall allow charges, deductions, or reimbursement in a manner
				  which conforms to the paramount law.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.8 - Confidentiality of Information

Current through Register Vol. 47, No. 3, July 24, 2024
Information shared between state agencies shall be deemed
				  confidential and shall be disclosed only to the extent that sufficient
				  information is given that is relevant to the identification of persons liable
				  to state agencies. The confidentiality provisions of Iowa Code sections
				  42220.
				  and
				  42272.
				  do not apply to tax information contained in the centralized computer data
				  bank. The information is to be used for purpose of debt collection or license
				  application or renewal.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 151 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-151.9 - Subpoena of Records From Public or Private Utility Companies

Current through Register Vol. 47, No. 3, July 24, 2024
The director may, to the extent permissible by federal law,
				  subpoena certain records held by a public or private utility company with
				  respect to an individual who has a debt or obligation placed with the
				  centralized collection unit of the department. This authority may be used only
				  after reasonable efforts have been made by the centralized collection unit of
				  the department to locate the individual.
(1)
Definitions.
a.
"Public or private utility
				company"
means a public utility, cable, video, or satellite television
				company, cellular telephone company, or Internet service provider
b.
"Reasonable efforts,"
for purposes of this rule, will be considered complete when the following
				procedures have been performed by the department:
(1) The department has received returned and
				undeliverable mail sent to the individual's most recent address known to the
				department; and
(2) The department
				has attempted to reach the individual at the listed telephone number and
				discovered that the telephone number is incorrect or the telephone has been
				disconnected.
c.
"Utility"
means the same as "public or private utility
				company" as defined in paragraph 151.9(1)
"a."
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 152 - Debt Collection and Selling of Property to Collect Delinquent Debts › Rule 701-152.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
"Delinquent debtor"
means an individual,
				  corporation, limited liability company, business trust, estate, trust,
				  partnership, or any other legal entity that owes a delinquent liability, or
				  unpaid taxes to the state or a liability which is collectible by the
				  state.
"Department"
means the Iowa department of
				  revenue.
"Director"
means the director of
				  revenue.
"Property"
means real property, tangible and
				  intangible property, and includes a homestead.
"State"
means the state of Iowa.
This rule is intended to implement Iowa Code sections
				  42117.
				  and
				  42226.
				  and Iowa Code chapters 626 and 642.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 152 - Debt Collection and Selling of Property to Collect Delinquent Debts › Rule 701-152.2 - Sale of Property

Current through Register Vol. 47, No. 3, July 24, 2024
Property may be seized and sold to satisfy unpaid taxes,
				  delinquent liabilities owed to the state, and liabilities collected by the
				  state upon the approval of the person appointed by the director to collect
				  unpaid taxes, delinquent liabilities owed to the state, and liabilities
				  collected by the state. If the property to be sold is real estate or a
				  homestead, it will only be sold with the written authorization of the director
				  A homestead may be sold to satisfy delinquent taxes collected under Iowa Code
				  section
				  42226.
				  and any other similar section. (See O. P. Att'y- Gen. Hardy to Bair, Director
				  of Revenue, 8-23-94) However, a homestead may not be sold for collection of any
				  other liability owed to or collected by the state other than taxes unless
				  specifically authorized by statute.
This rule is intended to implement Iowa Code sections
				  42117.
				  and
				  42226.
				  and Iowa Code chapters 626 and 642.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 152 - Debt Collection and Selling of Property to Collect Delinquent Debts › Rule 701-152.3 - Means of Sale

Current through Register Vol. 47, No. 3, July 24, 2024
The department shall, when the sale of property has been
				  approved by a person authorized by the director or when the director has
				  authorized in writing the sale of real property or a homestead to satisfy
				  unpaid taxes, delinquent liabilities owed to the state and liabilities
				  collected by the state, issue a distress warrant or obtain a writ of execution
				  directed to the county sheriff in the county where the property is located, or
				  by other means authorized by statute to satisfy delinquent liabilities owed to
				  the state and liabilities collected by the state, and proceed as authorized by
				  relevant provisions of the Iowa Code, including chapters 422, 626, and
				  642.
This rule is intended to implement Iowa Code sections
				  42117.
				  and
				  42226.
				  and Iowa Code chapters 626 and 642.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this chapter, the following definitions shall
				  govern:
"Certificate of noncompliance"
means a
				  document provided by the unit certifying that the named person has outstanding
				  liability placed with the unit, and has not entered into an approved payment
				  plan to pay the liability.
"Liability"
means a debt or obligation
				  placed with the unit for collection that is greater than $1,000. For purposes
				  of this chapter, "liability" does not include child support payments collected
				  pursuant to Iowa Code chapter 252J.
"License"
means a license, certification,
				  registration, permit, approval, renewal, or other similar authorization issued
				  to a person by a licensing authority which evidences the admission to, or
				  granting of authority to engage in, a profession, occupation, business,
				  industry, or recreation. "License" includes licenses for himting and fishing or
				  for other recreational activity.
"Licensee"
means a person to whom a license
				  has been issued, or who is seeking the issuance of a license.
"Licensing authority"
means the supreme
				  court, or an instrumentality, agency, board, commission, department, officer,
				  organization, or any other entity of the state, which has authority within this
				  state to suspend or revoke a license or to deny the renewal or issuance of a
				  license authorizing a person to engage in a business, occupation, profession,
				  recreation, or industry.
"Obligor"
means a person with a liability
				  placed with the unit.
"Person"
means a licensee.
"Unit"
means the centralized collection unit
				  of the department of revenue.
"Withdrawal of a certificate of noncompliance
				  "
means a document provided by the unit certifying that the
				  certificate of noncompliance is withdrawn and that the licensing authority may
				  proceed with issuance, reinstatement, or renewal of the person's
				  license.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.2 - Purpose and Use

Current through Register Vol. 47, No. 3, July 24, 2024
The unit may use license sanctions as a process to help
				  collect liabilities placed with the unit except for child support
				  cases.