SSB 1051 (LSB 1793XC (2) 90)

SENATE FILE _____ 

BY  (PROPOSED COMMITTEE ON LOCAL GOVERNMENT BILL BY CHAIRPERSON GREEN)

A BILL FOR

An Act relating to the authority of a county treasurer to postpone or cancel an annual tax sale.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 446.7, subsection 1, Code 2023, is amended to read as follows:
   1.  Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent. The treasurer shall not, however, offer for sale any parcel that is subject to a pending action as the result of a municipal infraction citation under section 364.22, a petition filed under chapter 657, or a petition filed under chapter 657A, if such municipal infraction citation or petition is indexed under section 617.10 and noted in the county system as defined in section 445.1. The sale shall be made for the total amount of taxes, interest, fees, and costs due. If for good cause the treasurer cannot hold the annual tax sale on the third Monday of June, the treasurer may designate a different date in June for the sale prior to the subsequent year’s scheduled annual tax sale or may cancel the sale and offer such parcels for sale at the subsequent years’ annual tax sale if the taxes on such parcels remain delinquent.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Code section 446.7 provides that annually, on the third Monday in June, the county treasurer shall offer at public sale all parcels on which taxes are delinquent. However, if for good cause the treasurer cannot hold the annual tax sale on that date, the treasurer may designate a different date in June for the sale.
   This bill modifies the ability of the county treasurer to reschedule the tax sale for good cause by allowing the rescheduled date to be a date prior to the subsequent year’s scheduled annual tax sale, or alternatively allowing the county treasurer to cancel the sale and offer such parcels for sale at the subsequent years’ annual tax sale if the taxes on such parcels remain delinquent.