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.

Green Collar Jobs Initiative Committee, January 8, 2010

A team representing Iowa Workforce Development, the Office of Energy Independence, the Department of Natural Resources, the Department of Public Safety, the Iowa Utilities Board, the Department of Economic Development and Iowa Community Colleges reviewed many reports on green jobs published by states, associations and private research companies with the purpose of determining whether the number of “green collar” jobs in Iowa’s economy can be quantified. The team found that there was no standard on definition, identifying jobs or occupations, or level of inclusion for counting green collar jobs. All reports were tailored to their own audiences, without regard to the ability to measure their results against findings made by other states or organizations. Green collar jobs can be found in construction, manufacturing, installation, maintenance, agriculture and many other sectors of the economy. While some of the green collar jobs are in new occupations and industries, most are existing jobs that demand new green collar skills.

Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011

Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011

Vertical Clearance Restrictions on Primary Roads and Primary Road Extensions: Standard U.S. Measurements [Vertical Clearance Log], May 1, 2015

The Vertical Clearance Log is prepared for the purpose of providing vertical clearance restrictions by route on the primary road system. This report is used by the Iowa Department of Transportation’s Motor Carrier Services to route oversize vehicles around structures with vertical restrictions too low for the cargo height. The source of the data is the Geographic Information Management System (GIMS) that is managed by the Office of Research & Analytics in the Performance & Technology Division. The data is collected by inspection crews and through the use of LiDAR technology to reflect changes to structures on the primary road system. This log is produced annually.

The Regulatory Choice between a Label and a Minimum-Quality Standard, 2005

This paper revisits the issue of the regulatory choice between a mandatory label and a minimum-quality standard. When the cost of regulation is relatively low, we show that the socially optimal choice depends on the producers’ cost structure for complying with regulation and improving quality. Under a marginal cost for improving quality, the mandatory labeling is sufficient for reaching the socially optimal level of quality. Under a fixed cost for improving quality, we show that each instrument or the combination of both instruments may emerge at the equilibrium.