Opinion ID: 1584163
Heading Depth: 2
Heading Rank: 1

Heading: Effect of Iowa Code Section 427A.10 on Tax Years Prior to July 1, 1994

Text: A-1 claims we can partially uphold the summary judgment because the property assessed by the Treasurer was not subject to taxation for the tax years prior to July 1, 1994. It claims the legislature repealed the tax on personal property during this period of time. However, A-1's reliance on the legislative changes regarding Iowa property tax from 1987 to 1995 is misplaced. In 1985 the legislature amended section 427A.10 to repeal personal property taxes after July 1, 1987. 1985 Iowa Acts ch. 32, § 105 (codified at Iowa Code § 427A.10 (1987)). Then in 1994 this section was repealed, 1994 Iowa Acts ch. 1173, § 42, and in 1995 the legislature passed An Act Relating to Nonsubstantive Code Corrections and enacted, inter alia, new section 427A.2, see S.F. 87, 76th G.A., Reg. Sess. § 33 (Iowa 1995). § Section 427A.2 affirmatively repealed the personal property tax in Iowa. 1995 Iowa Acts ch. 67, § 33 (codified at Iowa Code § 427A.2 (1997)). Whether in 1987, 1995, or any time between or after those dates, however, all tangible property defined as real property under section 427A.1 was subject to taxation. See, e.g., Iowa Code § 427A.1 (1987). The personal property not subject to taxation was only that tangible property not defined as real property under section 427A.1. Id. This factual argument is not before us.