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.

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

An Investigation of Signing Needs at Uncontrolled Local Road Intersections, HR-230, 1982

Iowa Counties have been experiencing significant tort claim liability due to the signing of local roads. One such problem is relative to the real or alleged need for signing at uncontrolled intersections of local roads. It has been assumed that the standard CROSS ROAD sign, which calls for a yellow diamond with a black cross, was sufficient to provide the necessary warning that a driver may be approaching an intersection which requires special precautionary driving attention. However, it is possible that this sign on a through highway might conflict with the legal status of the local county road. In light of this situation, it seemed worthwhile to know the extent to which uncontrolled local road intersections were perceived as a potential liability problem; the degree to which the standard CROSS ROAD sign communicated to the driver the message a county engineer wanted at these local road intersections; and whether there were any better signing alternatives available to communicate this hazard to the driver in this situation.

Iowa Historic Property Study of the Zeman Barn, 2009

The Zeman Barn (86-00028) is an early twentieth-century example of a gothic roofed barn and is part of the Zeman Farmstead located along U.S. Highway 30 in Otter Creek Township (Township 38N, Range 14W), Tama County, Iowa (Figures 1 and 2). The farmstead was initially evaluated in a reconnaissance architectural survey conducted in 1998 by The Louis Berger Group, Inc (Berger). An intensive architectural survey of the property by Berger’s Principal Architectural Historian, Martha H. Bowers, evaluated the farmstead as not being eligible for listing in the National Register of Historic Places (National Register) but noted that the barn appears to be eligible for listing in the National Register under Criterion C (Bowers 1998). At the request of the Iowa Department of Transportation, Berger completed the recordation project to provide a documentary record of the Zeman Barn in accordance with the guidelines set forth by the Iowa State Historic Preservation Office regarding historic property studies for barns. Background research for this project was conducted in September 2008 and April 2009. The property was inspected and photographed in May 2008. Information on the property was gathered through background research, interviews with Zeman family members, field investigation, and photo documentation. Historical maps of the project area were used to collect data necessary for developing regional and local historic contexts. The research for this report was conducted at the Tama County Courthouse and the Tama County Historical Museum Genealogical Library, both in Toledo. Much of the background research for the project was conducted by Camilla Deiber and Michael Dulle. Ms. Deiber also prepared the photographic documentation, plan drawings, and the graphics used in this report. Mr. Roger L. Ciuffo conducted interviews with Zeman family members and wrote this report.

Road Safety Audit for County Road X-37, from the Intersection of G-62 to the East Corporate Limits of Columbus City in Louisa County, Iowa, 2009

A road safety audit was conducted for a 7.75 mile section of County Road X-37 in Louisa County, Iowa. In 2006, the average annual daily traffic on this roadway was found to be 680 vehicles per day. Using crash data from 2001 to 2007, the Iowa Department of Transportation (Iowa DOT) has identified this roadway as being in the highest 5% of local rural roads in Iowa for single-vehicle runoff- road crashes. Considering these safety data, the Louisa County Engineer requested that a road safety audit be conducted to identify areas of safety concerns and recommend low-cost mitigation to address those concerns. Staff and officials from the Iowa DOT, Governor’s Traffic Safety Bureau, Federal Highway Administration, Institute for Transportation, and local law enforcement and transportation agencies met to review crash data and discuss potential safety improvements to this segment of X-37. This report outlines the findings and recommendations of the road safety audit team to address the safety concerns on this X-37 corridor and explain several selected mitigation strategies.

Road Safety Audit for Intersection of US 218 and County Road C-57 (West Cedar Wapsi Road) in Black Hawk County, Iowa, 2009

Beginning on June 22, 2009, a road safety audit was initiated for the intersection of US 218 and County Road C-57 in Black Hawk County, Iowa. Due to the traffic volumes and the number of conflicting traffic movements on these two roadways, this intersection has developed a crash history that concerns the Iowa Department of Transportation (Iowa DOT), Iowa State Patrol, and local agencies. This intersection is ranked seventh in Iowa for the highest number of at-grade expressway intersection crashes. Considering this, Black Hawk County and the Iowa DOT requested that a road safety audit be conducted to address the safety concerns and recommend possible mitigation strategies.

Road Safety Audit for Intersection of IA 1 and County Road R-67 in Johnson County, Iowa, 2009

On August 3, 2009, a road safety audit was initiated for the intersection of IA 1 and County Road F-67 in Johnson County, Iowa. Due to the high volume of traffic accessing the cheese producing plant (Twin County Dairy, Inc.), a grocery store east of the intersection, and a large Amish community with horse-drawn wagons and carriages frequently sharing the roads with motorized vehicles, this intersection has developed a crash history that concerns the Iowa Department of Transportation (Iowa DOT), Iowa State Patrol, and local agencies. Considering this, Johnson County and the Iowa DOT requested that a road safety audit be conducted to address the safety concerns and recommend possible mitigation strategies.

Open Source Software : the Intersection of IP and Security in Open Source

The use of open source software continues to grow on a daily basis. Today, enterprise applications contain 40% to 70% open source code and this fact has legal, development, IT security, risk management and compliance organizations focusing their attention on its use, as never before. They increasingly understand that the open source content within an application must be detected. Once uncovered, decisions regarding compliance with intellectual property licensing obligations must be made and known security vulnerabilities must be remediated. It is no longer sufficient from a risk perspective to not address both open source issues.

Managing the crises : how did local governments react to the financial crisis in 2008 and what explains the differences ? The case of Swiss municipalities

Swiss municipalities are, to a large extent, responsible for their financial resources. Since these resources primarily depend on income and property taxes from individuals and enterprises, municipality budgets are likely to be directly affected by the current crisis in the financial sector and the economy. This article investigates how municipalities perceived this threat and how they reacted to it. In a nationwide survey conducted at the end of 2009 in all 2596 Swiss municipalities, we asked local secretaries which measures had been launched in order to cope with expected losses in tax income and a possible increase in welfare spending. Did the municipalities rely on Keynesian measures increasing public spending and accepting greater deficits, or did they try to avoid further deficits by using austerity measures and a withdrawal of planned investments? Our results show that only a few municipalities - mainly the bigger ones - expected to be greatly affected by the crisis. Their reactions, however, did not reveal any clear patterns that theory would lead one to expect. Preferences for austerity measures and deficit spending become visible but many municipalities took measures from both theories. The strongest explanatory factors for determining how/why municipalities react are: the municipality's level of affectedness followed by whether or not the municipality belongs to the French-speaking part of the country. Size also has an impact, whereas the strength of the Social Democrat party is negligible. Explaining what kind of measures municipalities are likely to take is more difficult. However, the more a municipality is affected, the more likely it is to stick to austerity measures.

From Local Practice to Linked Open Data: Rethinking Metadata in Hydra

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014