184.3 - ASSESSMENT.
184.3 ASSESSMENT.
1. a. Except as provided in paragraph "b", an assessment
of two and one-half cents is imposed on each thirty dozen eggs
produced in this state. The assessment shall be imposed on a
producer at the time of delivery to a purchaser who shall deduct the
assessment from the price paid to a producer at the time of sale.
The assessment shall not be refundable. The assessment is due to be
paid to the council within thirty days following each calendar
quarter, as provided by the council.
b. Upon request of the council, the secretary shall call a
special referendum for producers to vote on whether to authorize an
increase in the assessment to an amount that is more than two and
one-half cents imposed on each thirty dozen eggs produced in this
state. Notice shall be given and the special referendum shall be
conducted in the manner provided in section 184.5. If a majority of
the producers voting approves the increase, the council may increase
the assessment for the amount approved. However, the assessment
shall not exceed fifteen cents imposed on each thirty dozen eggs
produced in this state.
2. If the producer sells eggs to a purchaser outside the state of
Iowa, the producer shall deduct the assessment from the amount
received from the sale and shall forward the amount deducted to the
council within thirty days following each calendar quarter. If the
producer and processor are the same person, then that person shall
pay the assessment to the council within thirty days following each
calendar quarter.
3. The council may charge interest on any amount of the
assessment that is delinquent. The rate of interest shall not be
more than the current rate published in the Iowa administrative
bulletin by the department of revenue pursuant to section 421.7. The
interest amount shall be computed from the date the assessment is
delinquent, unless the council designates a later date. The interest
amount shall accrue for each month in which there is delinquency
calculated as provided in section 421.7, and counting each fraction
of a month as an entire month. The interest amount due shall become
a part of the assessment due. Section History: Early Form
[C75, 77, 79, 81, § 196A.15] Section History: Recent Form
95 Acts, ch 7, §14
CS95, §196A.4A
98 Acts, ch 1032, §11; 98 Acts, ch 1038, §4, 13
C99, §184.3
2000 Acts, ch 1164, §1; 2003 Acts, ch 145, §286; 2005 Acts, ch 43,
§2
Referred to in §184.1, 184.2, 184.13