Iowa Tax Law and Procedure - 1973
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IOWA TAX LAW AND PROCEDURE--1973
Edward R. Hayest
The 1973 Iowa Legislature adopted a number of changes in tax laws, most
of which were minor in nature. Significantly, the legislature provided for
gradual phase-out of the remaining tax on personal property, and for expan-
sion of property tax relief for elderly and disabled residents with a unique
rent control feature for some of them. As part of an election reform law,
an income tax check-off scheme to provide funds for political candidates
was enacted. Nine tax cases were decided by the supreme court in the pe-
riod covered by this survey (October 1972 through September 1973); sev-
eral others are pending. A federal statute eliminated cities, power to impose
a charge on passengers boarding planes at municipal airports.' Several cases
from the Board of Tax Review and district courts, and a number of Attorney
General opinions, round out current developments in this subject.
I. FEDERAL TAX LIENS
The Code provisions for filing and release of federal tax liens have re-
quired the federal notices of liens to be filed with the county recorder, to af-
fect all property of the taxpayer except vehicles; as to vehicles the notice was
to be filed with the treasurer. To avoid this complication, the law was
changed to require all federal notices of attachment of lien to be filed with the
recorder; the recorder is to report the filing to the treasurer within the next
working day so that the lien can be noted on motor vehicle certificates of title.
Liens that have been filed with the treasurer are not valid against bona fide
purchasers without knowledge unless they had been noted on the certificate
of title at time of purchase, and the purchaser is entitled to receive a new
certificate with no notice of the lien on it.2
II. INCOME TAXES
There was no enactment updating the Iowa Code's reference to the In-
ternal Revenue Code of 1954. Thus, federal concepts of income and deduc-
tions under the Code of 1954, as it was amended through January 1, 1972,
t Associate Dean and Professor of Law, Drake University Law School.-Ed.
1. In 1972 Des Moines and Cedar Rapids instituted such charges. See Hayes, Sur-
vey of Tax Law and Procedure-1972, 22 DRAKE L. REv. 550 (1973). The ban on such
charges is contained in Act of June 18, 1973, Pub. L. No. 93-44, 87 Stat. 88, 93rd Cong.
1st Sess. (1973).
2. Ch. 225 [1973] Iowa Laws 476, amending IowA CODE § 335.18(3) (1973).
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Iowa Tax Law and Procedure - 1973
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