SF 2263 (LSB 6293SV (1) 88)

SENATE FILE 2263

BY  COMMITTEE ON LOCAL GOVERNMENT

(SUCCESSOR TO SSB 3118)

A BILL FOR

An Act relating to the validity of certificates of the treasurer.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 354.11, subsection 1, paragraph f, Code 2020, is amended to read as follows:
   f.  A certificate of the treasurer that the land is free from certified taxes and certified special assessments or that the land is free from certified taxes and that the certified special assessments are secured by bond in compliance with section 354.12.  A certificate of the treasurer shall expire upon the next annual delivery of the tax list from the county auditor to the county treasurer pursuant to the procedures set forth in section 443.4. An expired certificate of the treasurer shall not be considered an acceptable document presented to the recorder for recording.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to the validity of certificates of the treasurer issued by county treasurers. Current law requires a subdivision plat to be accompanied with a certificate of the treasurer indicating that the land is free from certified taxes and that any certified special assessments are secured by a bond that is double the amount of the lien. The bill provides that a certificate of the treasurer shall expire upon the next annual delivery of the tax list from the county auditor to the county treasurer. An expired certificate of the treasurer shall not be considered an acceptable document presented to the county recorder for recording.