Property Valuation Report, 2007

Iowa law requires every city and county assessor to submit to the Iowa Department of Revenue an annual Abstract of Assessment reflecting assessed values of real property. The Iowa Department of Revenue has received and reviewed each 2007 Abstract of Assessment and summarized the valuation data. The values reported on the Abstracts of Assessment are one hundred percent (100%) of the actual value of property as established by the assessors and approved by local boards of review.

Property Valuation Report, 2008

Iowa law requires every city and county assessor to submit to the Iowa Department of Revenue an annual Abstract of Assessment reflecting assessed values of real property. The Iowa Department of Revenue has received and reviewed each 2008 Abstract of Assessment and summarized the valuation data. The values reported on the Abstracts of Assessment are one hundred percent (100%) of the actual value of property as established by the assessors and approved by local boards of review.

Property Valuation Report, 2009

Iowa law requires every city and county assessor to submit to the Iowa Department of Revenue an annual Abstract of Assessment reflecting assessed values of real property. The Iowa Department of Revenue has received and reviewed each 2009 Abstract of Assessment and summarized the valuation data. The values reported on the Abstracts of Assessment are one hundred percent (100%) of the actual value of property as established by the assessors and approved by local boards of review.

Tax Exempt Property Report, 2008

Iowa law requires each assessor in the state to value tax exempt property within his or her jurisdiction, and report such values to the Director of Revenue each year. The following report lists the 2009 actual valuations of tax exempt property for the following types of property: religious institutions, literary societies and educational institutions, low rent housing, associations of war veterans, charitable and benevolent societies, libraries and art galleries, dwelling unit property, homes for soldiers, and racetracks. Also presented in this report are comparative 2008 exempt property values.

Tax Exempt Property Report, 2009

Iowa law requires each assessor in the state to value tax exempt property within his or her jurisdiction, and report such values to the Director of Revenue each year. The following report lists the 2009 actual valuations of tax exempt property for the following types of property: religious institutions, literary societies and educational institutions, low rent housing, associations of war veterans, charitable and benevolent societies, libraries and art galleries, dwelling unit property, homes for soldiers, and racetracks. Also presented in this report are comparative 2008 exempt property values.

Tax Exempt Property Report, 2010

Iowa law requires each assessor in the state to value tax exempt property within his or her jurisdiction, and report such values to the Director of Revenue each year. The following report lists the 2009 actual valuations of tax exempt property for the following types of property: religious institutions, literary societies and educational institutions, low rent housing, associations of war veterans, charitable and benevolent societies, libraries and art galleries, dwelling unit property, homes for soldiers, and racetracks. Also presented in this report are comparative 2008 exempt property values.

Las restricciones de acceso a un aborto legal y seguro como violación de los derechos humanos de las mujeres

Este trabajo tiene por objeto el estudio y análisis del acceso al aborto legal y seguro como esencial para el disfrute y efectivo ejercicio de los derechos humanos de las mujeres.Procuraré demostrar cómo el acceso al aborto seguro y legal es un elemento central para el cumplimiento de los derechos humanos de las mujeres en términos generales, incluyendo sus derechos reproductivos y aquellos relacionados a su inherente condición de persona, y cómo su penalización y demás restricciones de acceso, importan una violación de estos derechos humanos.Consecuentemente, más que de un "derecho al aborto" en sentido estricto, de lo que procuro hablar es de la concreción de los derechos a la libertad, la intimidad, la dignidad y el libre desarrollo de la personalidad, dado que, las decisiones de las mujeres en materia de aborto no tienen que ver solamente con sus cuerpos en términos abstractos, sino que, en términos másamplios, se encuentran relacionadas con sus derechos humanos inherentes a su condición de persona, a su dignidad y privacidad. Para su mejor entendimiento y desarrollo, dividiré el trabajo en 4 capítulos.El primer capítulo se dedicará al estudio y análisis de los aspectos legales del aborto: su contemplación en el marco de la Naciones Unidas, en el Consejo de Europa y en la Unión Europea. También se detallarán y explicaránlos diversos sistemas de regulación del aborto contemplados por las diferenteslegislaciones nacionales.En el segundo capítulo se analizará la problemática concerniente al aborto, realizando especial hincapié en sus causas y consecuencias; y se examinarán los principales argumentos de porqué no es útil la penalización del aborto.En el tercer capítulo abordaré, específicamente, porqué la penalización y las restricciones de acceso a un aborto legal y seguro importan una violación de los derechos humanos de las mujeres. Y en el cuarto capítulo efectuaré un análisis jurisprudencial de las principales sentencias del Tribunal Europeo de Derechos Humanos. Por último expondré mis conclusiones.

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case

This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges. We deal with the incentive effects that local governments face regarding the different sources of revenue by means of a model in which the local tax structure and the level of public expenditure arise as a result of the maximizing behaviour of local politicians subject to the economic effects of the tax system. We attempt to test the hypothesis developed with data corresponding to a set of Spanish municipalities during the period 1987-9l. We find that tax deductibility provides incentives to raise revenues from the property tax but does not introduce a biass against user charges or in favor of overall spending growth

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case

This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges. We deal with the incentive effects that local governments face regarding the different sources of revenue by means of a model in which the local tax structure and the level of public expenditure arise as a result of the maximizing behaviour of local politicians subject to the economic effects of the tax system. We attempt to test the hypothesis developed with data corresponding to a set of Spanish municipalities during the period 1987-9l. We find that tax deductibility provides incentives to raise revenues from the property tax but does not introduce a biass against user charges or in favor of overall spending growth

Relocation Assistance and Advisory Services, November 4, 2010

This brochure provides general information about relocation assistance provided by the Iowa Department of Transportation (DOT) for those individuals who may be required to move as a result of a highway project. It is not intended to be a legal document that comprehensively explains every right or obligation you have as established by Chapter 316, Code of Iowa; Federal Public Laws 91-646 and 100-17; and 49 CFR. Your relocation advisor will provide the assistance you need to successfully relocate to a suitable replacement property. Your first contact with your relocation advisor will usually occur during the early stages of the appraisal process, and he or she will continue to work with you until you have moved and become established at a new location. Do not hesitate to ask questions so you are sure you understand the process, your rights and the benefits available to you. Please let your DOT relocation advisor know your needs and preferences. If your relocation advisor is unable to help you with a specific problem or concern, he or she may know of another person or an organization that can help you.

Highways and Your Land, January 2011

For most people, highway engineering, design and right of way acquisition are not of immediate concern. However, when you own or rent property that will be affected by highway construction, you begin to consider road building from a different and personal viewpoint. Right of way is the land on which highways are built. The amount of land needed depends on the engineering standards that must be met for the type of highway that will be built or improved. This booklet will acquaint property owners, tenants and the public with the procedures the Iowa Department of Transportation follows in acquiring right of way for a highway. It is not a source of technical definitions or legal advice. Further, it is not intended to establish a legal standard.