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1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

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TAX—TELE 826<br />

TAX COMMISSION—Continued<br />

Review board duties—Continued<br />

Refunds<br />

Income taxes, erroneous, 422.66, 422.67<br />

Sales tax, erroneous, 422.59<br />

Review <strong>of</strong> corporation income tax, 422.41<br />

Revolving fund, 422.62<br />

Rules and regulations, power, 421.15<br />

Service <strong>of</strong> commission's orders, 421.22<br />

Supervision over local assessments, 421.17(1, 4,<br />

10)<br />

Use tax, amount due determined, 423.16<br />

Valuations by local boards modified, 421.17(10)<br />

Venue <strong>of</strong> actions by commission, 421.20<br />

Witness compelled to attend, 421.17(7)<br />

Witness fees and mileage, 421.23<br />

Rules and regulations, 421.14<br />

Rules and regulations prescribed, 422.61(1)<br />

Rules for sales tax, nonpermit retail sellers,<br />

422.53(7)<br />

Sales tax provisions, 422.42-422.59<br />

School districts reimbursed for tax-free lands,<br />

forms, 284.7<br />

Seal <strong>of</strong> commission, 421.15<br />

Secretary, duties, 421.12, 421.13<br />

Service <strong>of</strong> commission's orders, 421.22<br />

Sessions deemed continuous, 421.10<br />

Special charter cities, duties, 420.205<br />

<strong>State</strong> tax for each county certified, 421.17(17)<br />

<strong>State</strong> tax levy, 8.6(13, a), 444.9(1), 444.22, 444.23<br />

Subpoena, contempt, power, 421.17(7)<br />

Summary <strong>of</strong> tax situation required, 421.17(12)<br />

Supervision <strong>of</strong> local tax boards, 421.17(2)<br />

Supervision over taxing bodies, 421.17(1)<br />

Supplies and postage furnished, 19.4, 19.19, 19.25<br />

Tax levy for state needs, 8.6(13, a), 444.9(1),<br />

444.22, 444.23<br />

Tax levy, state, from comptroller, 8.6(13)<br />

Tax lists certified by auditor, 443.5<br />

Technical aid from <strong>of</strong>ficers received, 421.17(16)<br />

Telegraph and telephone companies, taxation,<br />

duties, 433.1-433.15<br />

Uniformity <strong>of</strong> assessments to be sought, 421.17<br />

(1,2)<br />

Unjust assessment, 421.17(10)<br />

Use tax law, 423.1-423.25<br />

Utilities, see subhead Assessment <strong>of</strong> Public Utilities<br />

above<br />

Valuation <strong>of</strong> property, 441.18, 441.21-441.24<br />

Vice-chairman, powers, 421.9<br />

Violations prosecuted, 421.17(11)<br />

Witnesses, fees, 421.17(7), 421.23, 622.69<br />

Witness fees and mileage, 421.23<br />

TAXICABS<br />

Parking stands established by cities, 389.39(3)<br />

Rates for transportation fixed by cities, 389.39(2)<br />

Regulation by cities and towns, 389.39, 389.40<br />

TEACHERS<br />

Agencies for employment, 95.1-95.6<br />

Appeal to county superintendent, 290.1-290.6<br />

Appeal to state superintendent, 260.24-260.26,<br />

290.5, 290.6<br />

Assessment for pension fund, 294.9<br />

Associations, group insurance, 509.1(2)<br />

Attendance records kept, 294.4<br />

TEACHERS—Continued<br />

Authority <strong>of</strong> directors to dismiss, 279.24, 294.2<br />

Benefits, 97.13<br />

Board <strong>of</strong> educational examiners, ch 260<br />

Census, report, listed in, 291.10(4)<br />

Certificates<br />

Administrative and supervisory certificates,<br />

260.9<br />

Administrative and supervisory field defined,<br />

260.5<br />

Age <strong>of</strong> applicant required, 260.2<br />

Appeal from revocation <strong>of</strong> certificate, 260.24-<br />

260.26<br />

Authority <strong>of</strong> state board to issue, 260.2<br />

Certificates, 1933, not affected by law, 260.16<br />

Certification board, 257.10(11)<br />

Classes <strong>of</strong> certificates issued by board, 260.6<br />

College credit in lieu <strong>of</strong> experience, 260.21<br />

Condition precedent to teaching, 294.1<br />

Elementary certificates, 260.7<br />

Elementary school field defined, 260.5<br />

Eligibility requirements <strong>of</strong> applicant, 260.2<br />

Emergency teachers' certificates, 260.6(5),<br />

260.18<br />

Exchange teachers, 279.13<br />

Experience as qualification, 294.2, 294.3<br />

Fees for issuance or renewal, 260.14, 260.15<br />

Five-year certificate renewed for life, 260.13<br />

Five-year regular, enumerated, 260.11<br />

Foreign applicant, conditions, 260.10<br />

Kindergarten certificate, 280.16<br />

Life certificates, 260.13<br />

Normal training high school certificates, renewal,<br />

260.21<br />

Principal's certificate, 260.9(2)<br />

Qualifications required <strong>of</strong> applicants, 260.2<br />

Registration in county <strong>of</strong> use, 260.20, 260.22<br />

Registration requirements, effect, 260.20-260.22<br />

Regular certificates, classes issued, 260.6<br />

Renewal <strong>of</strong> certificates<br />

Fees for renewal, 260.14, 260.15<br />

Five-year term, 260.12<br />

Life, condition for renewal, 260.13<br />

Procedure to secure renewal, 260.15<br />

Special certificates, 260.12<br />

Revocation by board, procedure, 260.23<br />

Revocation by county superintendent, 260.24-<br />

260.26<br />

Secondary certificates, 260.8<br />

Secondary school field defined, 260.5<br />

Singing ability not to affect, 280.12<br />

Special certificate, 260.6(4), 260.11, 260.12, 260.17<br />

<strong>State</strong> certificate valid for position required,<br />

260.6<br />

Substitute teachers' certificates, 260.6(6), 260.19<br />

Superintendent's certificate, 260.9(1)<br />

Supervisor's certificate, 260.9(3)<br />

Tenure <strong>of</strong> various certificates, 260.11<br />

Uncertified teachers enjoined, 273.18(24)<br />

Uniform county certificates, renewal, 260.21<br />

Valid in county when registered in such county,<br />

260.20, 260.22<br />

Validity when registered, 260.22<br />

Valid state certificates required, 260.6<br />

Cigarette law enforcement aided, 98.4<br />

Closed schools, 279.14

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