Newly enacted property tax law evens
out taxable valuations among property classes
Governor’s signature of Senate File 295 on June 12, addresses many property tax
issues important to business, commercial, residential and agricultural property owners
in an attempt to make taxes on each class of property more equitable.
business property, for example, the first $145,000 in value will be treated as
if it were residential property for taxing purposes, according to a recent memo prepared by ISBA Assistant Legislative Counsel Doug
Struyk. The credit becomes available with the October 2014 tax payment but must
be applied for at the city or county assessor’s office by Jan. 15, 2014.
property receives a 10-percent overall rollback in tax obligation under SF 295,
but the rollback is phased in at five percent in 2014 and five percent in 2015.
tie-in between agricultural property and residential property is changed from
four to three under the new law. In the past, residential property valuation
for tax purposes could grow by a maximum of four percent more than agricultural
property. If residential property grew 12 percent but agricultural property
values grew only two percent, the taxable value growth of the residential
property was only six percent. Under the new law in this example, the value of
residential property would be capped at five percent.
Struyk’s complete report here.
Adjacent to the report is a link to the application for the business property
tax credit that must be filed with the city or county assessor by Jan. 15.
District 5B, Old Judicial District 18
hold annual meetings
half of the 70 members of District 5B and 30-40 members of the Old 18th
Judicial District Bar Association took part in the annual meetings held by the
two groups in the last two weeks.
at the District 5B meeting were treated to a feast of wild caribou meat and
turkey stew, along with potatoes and gravy and vegetables, following a one-hour
ethics presentation from Tre Critelli with the Iowa Supreme Court’s Attorney
Disciplinary Board. The event was hosted by Creston attorney Loretta Harvey and
her husband Aaron.
5 Chief Judge Art Gamble provided an update of activities in the judicial
district. ISBA President Guy Cook and Executive Director Dwight Dinkla spoke
about activities occurring in the ISBA. A business meeting and election of
officers also were part of the activities.
The bottom photo shows attendees going through
the buffet line (note that one member is zonked out on the floor). The top
photo shows them enjoying their meals.
attending the 95th Annual Meeting of the Old 18th on
Monday (Oct. 14) in Rock Rapids enjoyed a dinner followed by a half hour of CLE
credit from a presentation by District 3 Chief Judge Duane Hoffmeyer. The Old 18th was originally known as
the 21st Judicial District. It was reorganized in 1967 to the 18th
Judicial District, and then effective Jan. 1, 1973 became the current Judicial
District 3 with subdistricts A and B. Even after the reorganization in 1973,
the Old 18th decided to continue meeting as a six-county bar
association with no official duties but to maintain the annual banquet.
bono cases accepted; need continues to grow
around the state have volunteered to take almost half of the pro bono cases on
the list at the beginning of October – pro bono month. However, the need for
pro bono legal assistance for individuals who can’t afford to hire an attorney continues
list of cases that numbered around 140 at the beginning of the month now
numbers 216 as of this writing. The growth illustrates the reality of providing
access to justice for all Iowans, and the urgent need for assistance from
attorneys trained to provide that access.
is your chance to respond to an Iowan in need,” said ISBA President Guy Cook.
Click here to view the case
list and select a case. Each case has a brief description that includes the email address
of the individual at the placement program responsible for the case. That
individual will contact you with more details about the case.
goal by the end of the month is to have all cases placed so that, in the words
of the organizers: "Every client who is waiting for a volunteer, will get an
attorney to assist them.”
for visitation room at Mitchellville prison set for Oct. 28
The Iowa Correctional Institute for
Women at Mitchellville will have an open house Monday (Oct. 28) from 11 a.m. to
2 p.m. to show off its new visiting room for moms and their children. The open
house provides an opportunity for visitors to see the many books and other
educational items provided by the Visiting Mom Project.
As reported in an earlier issue of
this newsletter, the Visiting Mom Project grew out of a visit to the prison by
judges attending the joint Iowa Judges Association/ISBA Annual Meeting last
June. Following the visit, attorneys and judges contributed money to buy books,
educational toys, games and puzzles for the visiting room to foster positive
interactions between the inmates and their children.
According to Senior Judge Donna
Paulsen, the effort raised $15,000 – $5,000 more than the initial goal of
$10,000. The contributions enabled the organizers to buy among other things 360
books, a doll house, Thomas the Train table, a child’s picnic table and adult
and child rocking chairs, along with a toy storage unit and shelving.
Ribbon cutting and speeches at the
open house begin at 11 a.m. The event is open to the public.
YLD hosting Fall Social for Drake students Nov. 5
The ISBA Young Lawyers Division is
hosting its 2013 Fall Social for Drake law students Tuesday (Nov. 5) at the
Exile Brewing Company, 1514 Walnut St. in Des Moines. The event runs from 5 – 7
p.m., and is co-sponsored by the Polk County Bar Association Young Lawyers
Division, the SBA Advancement Committee and Drake Law School’s Development
Appetizers will be provided, and
drinks will be free for a limited time. Organizers ask that you RSVP by Friday
(Nov. 1) to Jennifer Zwagerman at 515-271-4119, or via email at email@example.com.
Iowa Department of Inspections and
Appeals looking for contract attorneys
Iowa Department of Inspections and Appeals issued a Request for Proposal (RFP)
on Oct. 15 seeking an Iowa-licensed attorney to serve as an independent
reviewer for state informal conferences and federal informal dispute
deadline for submitting an application is 4:30 p.m. Nov. 13. The department
anticipates that it will issue a Notice of Intent to Award by Dec. 11, with the
actual contract to begin Jan. 1.
contract is for one year. Details are available here.
ISBA’s Hunter’s Rights audio podcast
a client or clients who are avid hunters? Tis the season when individuals can’t
wait to get out in the field.
ISBA Public Relations Committee’s Podcast Subcommittee has produced an audio
program that provides general information about Iowa’s regulations affecting a hunter’s
rights. Attorney Luke Craven, a hunter himself, discusses regulations such as
not using two-way radios when hunting deer, and not discharging a firearm
within 200 yards of a building housing people or domestic livestock unless
given permission to do so by the landowner.
You can hear the podcast by clicking here.