What changed in HF 207
The bill as introduced, compared with the version both chambers passed (90th General Assembly).
4 passages reworded, 0 added and 0 removed; 7 of 11 unchanged.
Removed AddedIntroduced textText as passedAmendments
Compares wording only. The printed bills also mark changes to existing law with strikes and underlines, which aren’t shown here.
Section 1. Section 427.1, Code 2023, 2024, is amended by adding the following new subsection:
NEW SUBSECTION.
42. Sanitary sewage or storm water drainage property. Property owned or operated by a public utility, as defined in section 476.1, subsection 3, 2, that is directly and primarily used for the purposes specified under section 476.1, subsection 3, 2, paragraph “d”.
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2. CHAPTER 476 UTILITY TARIFFS. Each public utility, as defined in section 476.1, subsection 3, 2, that owns or operates property exempted from tax under this Act for the assessment year beginning January 1, 2023, 2024, shall file revised tariffs under chapter 476 on or before October 1, 2023, 2024, to reflect the exemption provided under this Act and, if applicable, provide a credit to ratepayers for the change in charged rates during the applicable time period.
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3 unchanged passages
3. IMPLEMENTATION. Section 25B.7 shall not apply to this Act.
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4. EFFECTIVE DATE. This Act, being deemed of immediate importance, takes effect upon enactment.
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5. RETROACTIVE APPLICABILITY. This Act applies retroactively to assessment years beginning on or after January 1, 2023. 2024.