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SB803,11,20
170.48 Assessor to attend board of review. The assessor or the assessor's
2authorized representative shall attend without order or subpoena all hearings before
3the board of review and under oath submit to examination and fully disclose to the
4board such information as the assessor may have touching the assessment and any
5other matters pertinent to the inquiry being made. All part-time assessors shall
6receive the same compensation for such attendance as is allowed to the members of
7the board but no county assessor or member of a county assessor's staff shall receive
8any compensation other than that person's regular salary for attendance at a board
9of review. The clerk shall make all corrections to the assessment roll ordered by the
10board of review, including all changes in the valuation of real property. When any
11valuation of real property is changed, the clerk shall enter the valuation fixed by the
12board in red ink in the proper class above the figures of the assessor, and the figures
13of the assessor shall be crossed out with red ink
and enter a note of the valuation of
14the assessor and the change to that valuation made by the board
. The clerk shall also
15enter upon the assessment roll, in the proper place, the names of all persons found
16liable to taxation on personal property by the board of review, setting opposite such
17names respectively the aggregate valuation of such property as determined by the
18assessor, after deducting exemptions and making such corrections as the board has
19ordered. All changes in valuation of personal property made by the board of review
20shall be made in the same manner as changes in real estate.
Note: This Section requires a clerk, when any valuation of real property is
changed, to enter a note of the valuation made by the assessor and the change to a
valuation made by the board of review.
SB803,23 21Section 23 . 71.05 (6) (a) 1. (title) of the statutes is created to read:
SB803,11,2222 71.05 (6) (a) 1. (title) `Interest.'
Note: Sections 23 to 25 , 27, 28 , 30, 32 to 37, 39 , 40, and 43 to 49 create titles for
subdivisions relating to additions for individual income tax.
SB803,24
1Section 24. 71.05 (6) (a) 2. (title) of the statutes is created to read:
SB803,12,22 71.05 (6) (a) 2. (title) `Losses.'
SB803,25 3Section 25 . 71.05 (6) (a) 3. (title) of the statutes is created to read:
SB803,12,44 71.05 (6) (a) 3. (title) `Pre-1965 capital loss carry-over.'
SB803,26 5Section 26. 71.05 (6) (a) 4. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
the amount of any lump sum distribution for employee benefit plans under the internal
revenue code.
SB803,27 6Section 27 . 71.05 (6) (a) 5. (title) of the statutes is created to read:
SB803,12,77 71.05 (6) (a) 5. (title) `Pre-1975 capital loss carry-over.'
SB803,28 8Section 28 . 71.05 (6) (a) 6. (title) of the statutes is created to read:
SB803,12,99 71.05 (6) (a) 6. (title) `Pre-1979 accumulated earnings and profits.'
SB803,29 10Section 29. 71.05 (6) (a) 7. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
any amount deducted under the internal revenue code for charitable contributions by
individuals who do not itemize deductions.
SB803,30 11Section 30 . 71.05 (6) (a) 8. (title) of the statutes is created to read:
SB803,12,1212 71.05 (6) (a) 8. (title) `Nonresident entertainer.'
SB803,31 13Section 31. 71.05 (6) (a) 9. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
any amount excluded from adjusted gross income for gain on the sale of property by a
trust under the internal revenue code.
SB803,32 14Section 32 . 71.05 (6) (a) 10. (title) of the statutes is created to read:
SB803,12,1515 71.05 (6) (a) 10. (title) `Farm losses.'
SB803,33 16Section 33. 71.05 (6) (a) 12. (title) of the statutes is created to read:
SB803,12,1717 71.05 (6) (a) 12. (title) `Early withdrawal of savings penalty.'
SB803,34 18Section 34. 71.05 (6) (a) 13. (title) of the statutes is created to read:
SB803,12,1919 71.05 (6) (a) 13. (title) `Taxes of fiduciary.'
SB803,35 20Section 35. 71.05 (6) (a) 14. (title) of the statutes is created to read:
SB803,13,1
171.05 (6) (a) 14. (title) `Accumulated earnings and profits.'
SB803,36 2Section 36. 71.05 (6) (a) 15. (title) of the statutes is created to read:
SB803,13,33 71.05 (6) (a) 15. (title) `Credits of pass-through entities.'
SB803,37 4Section 37 . 71.05 (6) (a) 16. (title) of the statutes is created to read:
SB803,13,55 71.05 (6) (a) 16. (title) `Marital property exchange.'
SB803,38 6Section 38. 71.05 (6) (a) 17. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
the amount received for the farmland tax relief credit or farmland preservation credit,
or both, that is not included in the federal adjusted gross income.
SB803,39 7Section 39 . 71.05 (6) (a) 18. (title) of the statutes is created to read:
SB803,13,88 71.05 (6) (a) 18. (title) `Moving expense deduction.'
SB803,40 9Section 40 . 71.05 (6) (a) 20. (title) of the statutes is created to read:
SB803,13,1010 71.05 (6) (a) 20. (title) `Excess distribution.'
SB803,41 11Section 41 . 71.05 (6) (a) 21. of the statutes is repealed.
Note: Sections 41 and 42 repeal statutes that are obsolete because they apply to
taxable years that begin before January 1, 2009.
SB803,42 12Section 42 . 71.05 (6) (a) 22. of the statutes is repealed.
SB803,43 13Section 43 . 71.05 (6) (a) 23. (title) of the statutes is created to read:
SB803,13,1414 71.05 (6) (a) 23. (title) `Unlawful discrimination claim deduction.'
SB803,44 15Section 44. 71.05 (6) (a) 24. (title) of the statutes is created to read:
SB803,13,1616 71.05 (6) (a) 24. (title) `Related entities.'
SB803,45 17Section 45. 71.05 (6) (a) 25. (title) of the statutes is created to read:
SB803,13,1818 71.05 (6) (a) 25. (title) `Manufacturing and agriculture credit.'
SB803,46 19Section 46. 71.05 (6) (a) 26. (title) of the statutes is created to read:
SB803,13,2020 71.05 (6) (a) 26. (title) `College savings account distributions.'
SB803,47 21Section 47. 71.05 (6) (a) 27. (title) of the statutes is created to read:
SB803,13,2222 71.05 (6) (a) 27. (title) `ABLE account distributions.'
SB803,48
1Section 48. 71.05 (6) (a) 28. (title) of the statutes is created to read:
SB803,14,22 71.05 (6) (a) 28. (title) `ABLE account terminations.'
SB803,49 3Section 49 . 71.05 (6) (a) 29. (title) of the statutes is created to read:
SB803,14,44 71.05 (6) (a) 29. (title) `Business moving expense deduction.'
SB803,50 5Section 50 . 71.05 (6) (b) 1. (title) of the statutes is created to read:
SB803,14,66 71.05 (6) (b) 1. (title) `Tax-exempt interest.'
Note: Sections 50 to 61 , 66, 68 to 81, 84 , 88, 89 , 91, 92 , and 95 to 101 create titles
for subdivisions relating to subtractions for individual income tax.
SB803,51 7Section 51. 71.05 (6) (b) 2. (title) of the statutes is created to read:
SB803,14,88 71.05 (6) (b) 2. (title) `Nonallocated and nonapportioned income.'
SB803,52 9Section 52. 71.05 (6) (b) 3. (title) of the statutes is created to read:
SB803,14,1010 71.05 (6) (b) 3. (title) `Other nontaxable income.'
SB803,53 11Section 53. 71.05 (6) (b) 3m. (title) of the statutes is created to read:
SB803,14,1212 71.05 (6) (b) 3m. (title) `Manufacturing sales tax credit.'
SB803,54 13Section 54. 71.05 (6) (b) 4. (title) of the statutes is created to read:
SB803,14,1414 71.05 (6) (b) 4. (title) `Disability payments.'
SB803,55 15Section 55. 71.05 (6) (b) 5. (title) of the statutes is created to read:
SB803,14,1616 71.05 (6) (b) 5. (title) `Recoveries of federal itemized deductions.'
SB803,56 17Section 56. 71.05 (6) (b) 6. (title) of the statutes is created to read:
SB803,14,1818 71.05 (6) (b) 6. (title) `Small business stock.'
SB803,57 19Section 57. 71.05 (6) (b) 8. (title) of the statutes is created to read:
SB803,14,2020 71.05 (6) (b) 8. (title) `Unemployment compensation.'
SB803,58 21Section 58. 71.05 (6) (b) 9. (title) of the statutes is created to read:
SB803,14,2222 71.05 (6) (b) 9. (title) `Capital gain exclusion.'
SB803,59 23Section 59. 71.05 (6) (b) 9m. (title) of the statutes is created to read:
SB803,15,1
171.05 (6) (b) 9m. (title) `Farm assets capital gain exclusion.'
SB803,60 2Section 60. 71.05 (6) (b) 10. (title) of the statutes is created to read:
SB803,15,33 71.05 (6) (b) 10. (title) `Farm losses.'
SB803,61 4Section 61 . 71.05 (6) (b) 12. (title) of the statutes is created to read:
SB803,15,55 71.05 (6) (b) 12. (title) `Marital property exchange.'
SB803,62 6Section 62 . 71.05 (6) (b) 13. of the statutes is repealed.
Note: Sections 62 and 63 repeal, from the list of subtractions for individual income
tax, amounts of income or compensation received for services performed for Operation
Desert Shield or Operation Desert Storm. Section 127 deletes a statute that is obsolete
after the repeal of the statutes in Sections 62 and 63 .
SB803,63 7Section 63 . 71.05 (6) (b) 14. of the statutes is repealed.
SB803,64 8Section 64. 71.05 (6) (b) 17. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 1994.
SB803,65 9Section 65. 71.05 (6) (b) 18. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 1995.
SB803,66 10Section 66 . 71.05 (6) (b) 19. (title) of the statutes is created to read:
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