2008 Iowa Real Property Appraisal Manual, May 2008

********NOTE: There are nine sections to this manual, all in separate files.************* **********NOTE: Large files may take longer to open******** The basis of real property assessment in Iowa is market value as defined in Iowa Code §441.21. Iowa Code §§ 421.17(17) and 441.21(h) provide that assessment jurisdictions follow the guidelines and rules in this manual to help achieve uniformity in assessments. Assessors are encouraged to use the International Association of Assessing Officers’ Standard on Mass Appraisal of Real Property in their mass appraisal practices. Estimating market value in mass appraisal involves accurately listing properties, developing a sales file that includes the primary influences on market value, and developing models for subsets of properties that share common market influences using recognized mass appraisal techniques. The assessment of an individual property should not be based solely on the sale price. The Uniform Standards of Professional Appraisal Practice (USPAP) standard 6 says “In developing a mass appraisal, an appraiser must be aware of, understand, and correctly employ those recognized methods and techniques necessary to produce and communicate credible mass appraisals.” Accurate listing of property is the basis of a good mass appraisal program. On-site inspection and listing of property is essential in developing a good data base for revaluation. A physical review, including an on-site verification of property characteristics, should be conducted at least every four to six years. Land values should be reviewed every two years. Factors influencing the market of each property type should be identified and collected so that these factors can be considered in the mass appraisal model. It is equally important to maintain the data once it is collected. Accessing local government permit systems should be a part of a good data maintenance program along with an inspection program. Current cadastral maps and geographical information systems (GIS) are tools that are integral in checking accuracy of listings and maintaining a comprehensive data base.

Iowa Individual Income Tax Statistical Report 2006

Iowa Individual Income Tax Statistical Report 2006

Iowa School District Surtax Report 2006

Iowa School District Surtax Report 2006

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2007

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2007

Report on the Community Development Block Grant Program administered by the Southern Iowa Council of Governments (Council) for the period October 1, 2003 through September 30, 2007

Report on the Community Development Block Grant Program administered by the Southern Iowa Council of Governments (Council) for the period October 1, 2003 through September 30, 2007

Governor Culver's Budget Address, January 15, 2008

2008 Condition of the state address as delivered live from Governor Culver. A video link of this speech is location on the governors web site as well as this record.

Report on a review of Upper Des Moines Opportunity, Inc. (UDMO) for the period October 1, 2004 through September 30, 2007

Report on a review of Upper Des Moines Opportunity, Inc. (UDMO) for the period October 1, 2004 through September 30, 2007

Audit report on the South Dallas County Landfill Agency for the year ended June 30, 2008

Audit report on the South Dallas County Landfill Agency for the year ended June 30, 2008

Equipment and Vehicle Purchase Report, 2008

Attached is the Equipment and Vehicle Purchase Report for Fiscal Year 2008 as required by Iowa Code section 307.47. The report is sorted by our accounting object codes. The object codes help you sort the equipment into general categories. The following list will help you understand the codes: Object Description 701 Self Propelled Vehicles 702 Road Equipment & Trailers 703 Large Office Furniture & Files 704 Shop Tools & Small Equipment 705 Engineer, Survey & Measuring Equipment 706 Copiers, Fax & Communication Equipment 707 Computers & Related Equipment

Audit report on the North Iowa Juvenile Detention Services Commission for the year ended June 30, 2008

Audit report on the North Iowa Juvenile Detention Services Commission for the year ended June 30, 2008

Audit report on the Adair County Sanitary Landfill and Recycling Center for the year ended June 30, 2008

Audit report on the Adair County Sanitary Landfill and Recycling Center for the year ended June 30, 2008

Electronic Payments for Driver's Licensing Transactions,December 31, 2008

House File 2196 required the Department of Transportation (DOT) to study the acceptance of electronic payments at its customer service sites and sites operated by county treasurers. Specifically the legislation requires the following: “The department of transportation shall review the current methods the department employs for the collection of fees and other revenues at sites operated by county treasurers under chapter 321M and at customer service sites operated by the department. In conducting its review, the department, in cooperation with the treasurer of state, shall consider providing an electronic payment option for all of its customers. The department shall report its findings and recommendations by December 31, 2008, to the senate and house standing committees on transportation regarding the advantages and disadvantages of implementing one or more electronic payment systems.” This review focused on estimating the costs of providing an electronic payment option for customers of the DOT driver’s license stations and those of the 81 county treasurers. Customers at these sites engage in three primary financial transactions for which acceptance of electronic payments was studied: paying for a driver’s license (DL), paying for a non-operator identification card (ID), and paying certain civil penalties. Both consumer credit cards and PIN-based debit cards were reviewed as electronic payment options. It was assumed that most transactions would be made using a consumer credit card. Credit card companies charge a fee for each transaction for which they are used. The amount of these fees varies among credit card companies. The estimates for credit card fees used in this study were based on the State Treasurer of Iowa’s current credit card contract, which is due to expire in September 2009. Since credit card companies adjust their fees each year, estimates were based on the 2008 fee schedule. There is also a fee for the use of PIN-based debit cards. The estimates for PIN-based debit card transactions were based on information provided by Wells Fargo Merchant Services for current fees charged by debit card networks. Credit and debit card transactions would be processed through vendor-provided hardware and software. The costs would be determined through the competitive bidding process since several vendors provide this function; therefore, these costs are not reflected in this document.

Condition of the State of Iowa, 2009.

A transcript of the Condition of the State of Iowa speech by Governor Chet Culver delivered at the State Capitol on January 13, 2009. The governor spoke about the difficulties of the past year in Iowa; tornados, flooding, and economic woes. He also spoke about how the state will overcome the obstacles before it and the basic ideas for his upcomming budgetary decisions.

FY08 Biodiesel Fuel Revolving Fund Expenditures Report

The Seventy-ninth General Assembly of the State of Iowa, 2001 Regular Session, passed Senate File 465 which was signed by the Governor on April 19, 2001. This act created the biodiesel fuel revolving fund (Fund) to be used to purchase biodiesel fuel for use in the Department of Transportation's (DOT) vehicles. The act directed that the Fund receive money from the sale of EPA credits banked by the DOT on the effective date of the act, moneys appropriated by the General Assembly, and any other moneys obtained or accepted by the DOT for deposit in the Fund. The act also directed the DOT to submit an annual report not later than January 31 of the expenditures made from the Fund during the preceding fiscal year. This is the seventh annual report under the act.

Report pursuant to House File 2782 (2007 Infrastructure Appropriations Act)

House File 2782 (2007 Infrastructure Appropriations Act) requires state agencies that receive Appropriations from specified funds to report that information. The Iowa Department of Transportation received funds from the Rebuild Iowa Infrastructure Fund, the State Recreational Trails Fund, Health Restricted Capitals, Rail Revolving Loan and Grant Program and the Tobacco settlement in FY 2008.