General Assembly: 79 (2001 Regular GA) - Chapter 103 - State regulation of education practitioner rights, responsibilities, practices, and ethics


Published: 2001

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27 CR. 46. ·LAWS OF "THE TWfNrY-EIGBTH GENERAL ASSEMBLY.

SEc. 6. Supervisors to correct assessments-when and how. In the event that any insurance corporation or association, a:trected by this act, shall pay to the treasurer of state prior to May first, 1900, a sum so that the amount of its payment to said treasurer of state for the year 1900 shall rqua.l what said corporation or association would be compelled to pay to said treasurer of state had this act been in force prior to the granting of the annual certificate by the auditor of state for the year 1900, then such corporation or asscciation shall, for the levy made in the year 1900, be sub· ject to the provisions of this act, respecting the levy and assessment of taxes by local and municipal authorities, and upon presentation of the receipt :from the said treasurer of state showing a compliance with this section by such insurance corporation or association, it j.s hereby made the duty of the board of supervisors of the proper county to alter and correct the assess· ment of such corporation, association or shareholder made in the year 1900, so that sal.d aEsessment shall be the same in amount as though it had b3en made under the provisions of this act, and the tax levied by the local or municipal authorities against every such corporation or association or its shareholders entitled to the benefit of this SEction, is corrected accordingly . .A:ny oorporation or association entitled to, but failing to take advantage of, tlte provisions of this section, shall not be relieved from any local or munic· ipal tax heretofore levied by uy of the provisions of this act.

S:mc. 7. In effect. This act, being deemed of immediate importance, shall take e:trect and be in force from and· after its publication in the Iowa State Register and the Des Moines Leader, newspapers published in Des Moines, Iowa.

Approved March 80, 1900. I hereby certify that the forefoing act was publlahed in the Iowa State Reglater and

the Dee Moinea leader, March 3 , 1900. G. L. DOBSON, Secret1117 of State.

CHAPTER 4,,

ASSESSMENT OF TAXES. B. II'. US.

AN AC:r to amend aeation thirteen hundred and forty (1340) or the cole, relatl.ag to the asBeBamen\ of taxes.

Be it enacted by the General As!ltlmbly of the State of Iowa:

SECTION 1. Statement to show average daily service. That sec· tion thirteen hundred. and forty {13!0) of tlbe code be amended by adding thereto the following:

"Such statement shall show the average daily sle£ping car and dining car service or wheelage operated on each part or division of the line or system within the state, designating the points on the line where variations occur, with the mileage of that part hning the same daily service or wheelage."

Approved March 21, 1900.

CHAPTER 45.

TAXATION OF EXPRESS COMPANIES. s. F.ee.

AN ACT providing for the taxat!on of the property of exprcaa companies ana repealing sections thirteen hundred and forty·fl.ve (1345) and thirteen hundred and fony-alx (1346) of the code, and cbapter thirty-one (31) of the acta of the Twentl"·ssven'h General Assembly.

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