Summary of Real Estate Assessment, 2009

The most important aspect of property taxation is the concept that all property should be valued for tax purposes on a uniform basis so that the actual property tax burden can be distributed equitably among individual property owners. One of the most widely used and accepted methods of determining relative levels and uniformity of assessments is the assessment/sales ratio study. Such a study, in its most fundamental analysis, is the comparison of the assessed value of an individual property to its sale price. For example, a property assessed at $12,000 which sold for $26,000 would have an assessment/sales ratio of 46% ($12,000 ÷ $26,000). The purpose of this study is to provide assessment/sales ratio information that may be utilized by property tax administrators, local assessing officials, and interested taxpayers in examining the relative levels and uniformity of assessments throughout the State of Iowa. After further refinement, the study is one factor considered by the Director of Revenue in the biennial equalization of assessments.

Summary of Real Estate Assessment, 2008

The most important aspect of property taxation is the concept that all property should be valued for tax purposes on a uniform basis so that the actual property tax burden can be distributed equitably among individual property owners. One of the most widely used and accepted methods of determining relative levels and uniformity of assessments is the assessment/sales ratio study. Such a study, in its most fundamental analysis, is the comparison of the assessed value of an individual property to its sale price. For example, a property assessed at $12,000 which sold for $26,000 would have an assessment/sales ratio of 46% ($12,000 ÷ $26,000). The purpose of this study is to provide assessment/sales ratio information that may be utilized by property tax administrators, local assessing officials, and interested taxpayers in examining the relative levels and uniformity of assessments throughout the State of Iowa. After further refinement, the study is one factor considered by the Director of Revenue in the biennial equalization of assessments.

County condemnation manual : manual of practice and procedure for the acquisition of real property through the exercise of the power of eminent domain, 1995

This manual contains a summary of acquisition policy and makes recommendations to implement law and policy.

Construction and Evaluation of Submerged Vanes for Stream Control, HR-274, 1988

The objective of this study was to determine the practicality and effectiveness of using submerged vanes ("Iowa Vanes") to control bank erosion in a bend of East Nishnabotna River, Iowa. The vane system was constructed during the summer of 1985. It functions by eliminating, or reducing, the centrifugally induced helical motion of the flow in the bend, which is the root cause of bank undermining. The system was monitored over a 2-year period, from September 1985 to October 1987. Two surveys were conducted in the spring of 1986 in which data were taken of depths and velocities throughout the bend and of water-surface slope. The movement of the bank was determined from aerial photos and from repeated measurements of the vane-to-bank distance. The bankfull scour depths and velocities along the bank have been reduced significantly; and the movement of the bank has been stopped or considerably reduced. The improvements were obtained without changing the energy slope of the channel. Areas of design improvements were identified.

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 Department of Transportation Performance Results Achieved for Fiscal Year 2009

The DOT monitors performance of five core functions, under which are eight services, products and activities (SPAs). In all, 56 measures are used to monitor the core functions and SPAs in the DOT’s performance plan. (See Iowa DOT Performance Report – FY2009, pages 1A-9A.) Overall, DOT’s performance was good in fiscal year 2009. Of the 56 measures in the DOT’s performance plan, 43 measures (77%) met or exceeded their targets. Of the 13 measures falling short, ten were within four percent of their target. This means 95 percent of DOT measures met or exceeded 96 percent of their preset target. Performance measures monitoring the core functions of Physical Asset Management and Resource Management showed the DOT did a good job managing resources. A total of 11 of the 14 (79%) core function and SPA measures met or exceeded their predetermined targets. Two of the three measures falling short were within four percent of its target. Core function and SPA measures within the Transportation Systems core function indicated good performance. A total of 22 of the 30 (73%) core function and SPA measures met or exceeded their predetermined targets. Overall, six of the eight measures falling short were within four percent of their target. Performance measures monitoring the core functions of Enforcement and Investigation and Regulation and Compliance showed the DOT performed well. A total of 10 of the 12 (83%) core function and SPA measures met or exceeded their predetermined targets. Both of the measures falling short were within four percent of their target.

Fatigue Behavior of Air-Entrained Concrete, HR-183, 1977

When a material fails under a number of repeated loads, each smaller than the ultimate static strength, a fatigue failure is said to have taken place. Many studies have been made to characterize the fatigue behavior of various engineering materials. The results of some of these studies have proved invaluable in the evaluation and prediction of the fatigue strength of structural materials. Considerable time and effort has gone into the evaluation of the fatigue behavior of metals. These early studies were motivated by practical considerations: The first fatigue tests were performed on materials that had been observed to fail after repeated loading of a magnitude less than that required for failure under the application of a single load. Mine-hoist chains, railway axles, and steam engine parts were among the first structural components to be recognized as exhibiting fatigue behavior. Since concrete is usually subjected to static loading rather than cyclic loading, need for knowledge of the fatigue behavior of concrete has lagged behind that of metals. One notable exception to this, however, is in the area of highway and airfield pavement design. Due to the fact that the fatigue behavior of concrete must be understood in the design of pavements and reinforced concrete bridges, highway engineers have provided the motivation for concrete fatigue studies since the 1920's.

Fatigue Behavior of Air-Entrained Concrete: Phase II, HR-197, 1979

When a material fails under a number of repeated loads, each smaller than the ultimate static strength, a fatigue failure is said to have taken place. Many studies have been made to characterize the fatigue behavior of various engineering materials. The results of some of these studies have proved invaluable in the evaluation and prediction of the fatigue strength of structural materials. Considerable time and effort have gone into the evaluation of the fatigue behavior of metals. These early studies were motivated by practical considerations: the first fatigue tests were performed on materials that had been observed to fail after repeated loading of a magnitude less than that required for failure under the application of a single load. Mine-hoist chains (1829), railway axles (1852), and steam engine parts were among the first structural components to be recognized as exhibiting fatigue behavior. Since concrete is usually subjected to static loading rather than cyclic loading, need for knowledge of the fatigue behavior of concrete has lagged behind that of metals. One notable exception to this, however, is in the area of highway and airfield pavement design. Due to the fact that the fatigue behavior of concrete must be understood in the design of pavements and reinforced concrete bridges, highway engineers have provided the motivation for concrete fatigue studies since the 1920s.

The Role of Magnesium in Concrete Deterioration, HR-355, Appendix, 1994

In the main report concerning the role that magnesium may have in highway concrete aggregate, over 20,000 electron microprobe data were obtained, primarily from automated scans, or traverses, across dolomite aggregate grains and the adjacent cement paste. Representative traverses were shown in figures and averages of the data were presented in Table II. In this Appendix, detailed representative and selected analyses of carbonate aggregate only are presented. These analyses were not presented in the main report because they would be interesting to only a few specialists in dolomite· rocks. In this Appendix, individual point analyses of mineral compositions in the paste have been omitted along with dolomite compositions at grain boundaries and cracks. Clay minerals and quartz inclusions in the aggregate are also not included. In the analyses, the first three column headings from left to right show line number, x-axis, and y-axis (Line number is an artifact of the computer print-out for each new traverse. Consecutive line numbers indicate a continuous traverse with distances between each point of 1.5 to a few μ-m. X-axis and y-axis are coordinates on the electron microscope stage). The next columns present weight percent oxide content of FeO, K20, CaO, Si02, Al203, MgO, SrO, BaO, MnO, Na20, and C02 (calculated assuming the number of moles of C02 is equal to the sum of moles of oxides, chiefly CaO and MgO), TOTAL (the sum of all oxides), and total (sum of all oxides excluding COi). In many of the analyses total is omitted.