Text: H03793 Text: H03795 Text: H03700 - H03799 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 479 as follows: 1 2 #1. By striking everything after the enacting 1 3 clause and inserting the following: 1 4 "Section 1. Section 321.40, unnumbered paragraph 1 5 2, Code 1995, is amended to read as follows: 1 6 On or before the fifteenth day of the month of 1 7 expiration of a vehicle's registration the county 1 8 treasurer shall send a statement by mail of fees due 1 9 to the appropriate owner of record. The statement 1 10 shall be mailed to the most current address of record, 1 11 showing information sufficient to identify the vehicle 1 12 and a listing of the various fees as appropriate. 1 13 Failure to receive a statement shall have no effect 1 14 upon the accrual of penalty at the appropriate date. 1 15This paragraph applies to counties with a population1 16of one hundred thousand or more. This paragraph1 17applies to any county with a population of less than1 18one hundred thousand at the discretion of the county1 19treasurer.1 20 Sec. 2. Section 321.45, subsection 4, Code 1995, 1 21 is amended to read as follows: 1 22 4.Within seven days of the sale and delivery of a1 23mobile home, the dealer making the sale shall certify1 24to the county treasurer of the county where the unit1 25is delivered, the name and address of the purchaser,1 26the point of delivery to the purchaser, and the make,1 27year of manufacture, taxable size, and identification1 28number of the unit.A mobile home dealer, as defined 1 29 in section 322B.2, shall within fifteen days of 1 30 acquiring a used mobile or manufactured home, titled 1 31 in Iowa, apply for and obtain from the county 1 32 treasurer of the dealer's county of residence a new 1 33 certificate of title for the mobile or manufactured 1 34 home. 1 35 Sec. 3. Section 331.506, subsection 1, Code 1995, 1 36 is amended to read as follows: 1 37 1. Except as provided in subsections 2 and 3, the 1 38 auditor shall sign or issue a county warrant only 1 39 after approval of the board by recorded vote. Each 1 40 warrant shall be numbered and the date, amount, 1 41 number,and thename of the person to whom issued, and 1 42 the purpose for which the warrant is issued, shall be 1 43recorded and filed in the auditor's officeentered in 1 44 the county system. Each warrant shall be made payable 1 45 to the person performing the service or furnishing the 1 46 supplies for which the warrant makes paymentand the1 47purpose for which the warrant is issued shall be1 48stated on it. 1 49 Sec. 4. Section 331.552, subsection 4, Code 1995, 1 50 is amended to read as follows: 2 1 4. Keep the official county seal provided by the 2 2 county. The official seal shall be an impression seal 2 3 on the face of which shall appear the name of the 2 4 county, the word "county" which may be abbreviated, 2 5 the word "treasurer" which may be abbreviated, and the 2 6 word "Iowa". The impression of the seal shall be 2 7 placed on each motor vehicleregistrationcertificate 2 8 of title signed by the treasurer. 2 9 Sec. 5. Section 331.553, Code 1995, is amended by 2 10 adding the following new subsection: 2 11 NEW SUBSECTION. 4. Charge five dollars, as an 2 12 administrative expense, for every rate, charge, 2 13 rental, or special assessment certified as a lien to 2 14 the treasurer for collection. This amount shall be 2 15 added to the amount of the lien, collected at the time 2 16 of payment from the payor, and credited to the county 2 17 general fund. 2 18 Sec. 6. Section 331.554, subsections 1, 3, and 4, 2 19 Code 1995, are amended to read as follows: 2 20 1. Upon receipt of a warrant, scrip, or other 2 21 evidence of the county's indebtedness, the treasurer 2 22 shall endorse on it the date ofits receipt, from whom2 23it is received, and the amount which the treasurer2 24paid on itpayment. 2 25 3. The treasurer shallkeep a record of all2 26warrants issued by the auditor and presented for2 27payment in a warrant bookenter into the county system 2 28 the warrant number, date paid, and interest paid, if 2 29 any.The treasurer shall record for each warrant its2 30number, date, principal, name of the drawee, when2 31paid, to whom paid, and the amount of interest paid.2 32 4. The treasurer shall return the paid warrants to 2 33 the auditor.The treasurer shall compare the warrants2 34with the warrant book and the word "canceled" shall be2 35written over the minute of the proper numbers in the2 36warrant book.The original warrant shall be preserved 2 37 for at least two years. The treasurer shall make 2 38 monthly reports to show for each warrant the number, 2 39 date, drawee's name, when paid, to whom paid, original 2 40 amount, and interest. 2 41 Sec. 7. Section 331.554, subsection 2, Code 1995, 2 42 is amended by striking the subsection. 2 43 Sec. 8. Section 384.65, subsection 6, Code 1995, 2 44 is amended to read as follows: 2 45 6.AnyAfter December 1, if a special assessment 2 46 is not delinquent, a property owner mayelect topay 2 47 one-half or all ofanythe next annual installment of 2 48 principal and interest of a special assessmentin2 49advance, with the second semiannual payment of2 50ordinary taxes collected in the year preceding the due3 1date of such installmentprior to the delinquency date 3 2 of the installment. When the next installment has 3 3 been paid in full, successive principal installments 3 4 may be prepaid. The county treasurer shall accept 3 5such partial paymentthe payments of the special 3 6 assessment, and shall credit the next annual 3 7 installment or future installments ofsuchthe special 3 8 assessment to the extent ofsuchthe payment or 3 9 payments, and shall remit the payments to the city. 3 10 If a property owner elects to pay one or more 3 11 principal installments in advance, the pay schedule 3 12 shall be advanced by the number of principal 3 13 installments prepaid. 3 14 Sec. 9. Section 384.84, subsection 4, Code 1995, 3 15 is amended to read as follows: 3 16 4. A lien shall not be imposed pursuant to this 3 17 section for a delinquent charge of less than five 3 18 dollars. The governing body of the city utility or 3 19 enterprise may charge up to five dollars, and the 3 20 county treasurer may charge up totwofive dollars, as 3 21 an administrative expense of certifying and filing 3 22 this lien, which amounts shall be added to the amount 3 23 of the lien to be collected at the time of payment of 3 24 the assessment from the payor. Administrative 3 25 expenses collected by the county treasurer on behalf 3 26 of the city utility or enterprise shall be paid to the 3 27 governing body of the city utility or enterprise, and 3 28 those collected by the county treasurer on behalf of 3 29 the county shall be credited to the county general 3 30 fund. The lien has equal precedence with ordinary 3 31 taxes, may be certified to the county treasurer and 3 32 collected in the same manner as taxes, and is not 3 33 divested by a judicial sale. 3 34 Sec. 10. Section 435.1, subsection 4, unnumbered 3 35 paragraph 1, Code 1995, is amended by striking the 3 36 unnumbered paragraph and inserting in lieu thereof the 3 37 following: 3 38 "Mobile home park" means a site, lot, field, or 3 39 tract of land upon which three or more mobile homes, 3 40 manufactured homes, or modular homes, or a combination 3 41 of any of these homes are placed on developed spaces 3 42 and operated as a for-profit enterprise with water, 3 43 sewer or septic, and electrical services available. 3 44 Sec. 11. Section 445.1, subsection 6, Code 1995, 3 45 is amended to read as follows: 3 46 6. "Taxes" means an annual ad valorem tax, a 3 47 special assessment, a drainage tax, a rate or charge, 3 48 and taxes onmobilehomes pursuant to chapter 435 3 49 which are collectible by the county treasurer. 3 50 Sec. 12. Section 445.3, Code 1995, is amended by 4 1 adding the following new unnumbered paragraph: 4 2 NEW UNNUMBERED PARAGRAPH. This section is remedial 4 3 and shall apply to all delinquent taxes included in a 4 4 tax sale certificate of purchase issued to a county. 4 5 Upon assignment of a county-held tax sale certificate, 4 6 this section shall not apply to the assignee. 4 7 Sec. 13. Section 445.4, Code 1995, is amended by 4 8 adding the following new unnumbered paragraph: 4 9 NEW UNNUMBERED PARAGRAPH. This section is remedial 4 10 and shall apply to all delinquent taxes included in a 4 11 tax sale certificate of purchase issued to a county. 4 12 Upon assignment of a county-held tax sale certificate, 4 13 this section shall not apply to the assignee. 4 14 Sec. 14. Section 445.16, Code 1995, is amended by 4 15 adding the following new unnumbered paragraph: 4 16 NEW UNNUMBERED PARAGRAPH. If the treasurer 4 17 determines that it is impractical to pursue collection 4 18 of the total amount due through the tax sale and the 4 19 personal judgment remedies, the treasurer shall make a 4 20 written recommendation to the board of supervisors to 4 21 abate the amount due. The board of supervisors shall 4 22 abate, by resolution, the amount due and direct the 4 23 treasurer to strike the amount due from the county 4 24 system. 4 25 Sec. 15. Section 445.37, unnumbered paragraph 1, 4 26 Code 1995, is amended to read as follows: 4 27 If the semiannual installment of any tax has not 4 28 been paid before October 1 succeeding the levy, that 4 29 amount becomes delinquent from October 1 after due 4 30unless, including those instances when the last day of 4 31 September is a Saturday or Sundayin which case the4 32amount of those taxes becomes delinquent from the4 33following Tuesday. If the second installment is not 4 34 paid before April 1 succeeding its maturity, it 4 35 becomes delinquent from April 1 after dueunless, 4 36 including those instances when the last day of March 4 37 is a Saturday or Sundayin which case the amount of4 38that installment becomes delinquent from the following4 39Tuesday. This paragraphdoes not applyapplies to 4 40special assessments or rates or chargesall taxes as 4 41 defined in section 445.1, subsection 6. 4 42 Sec. 16. Section 446.15, Code 1995, is amended to 4 43 read as follows: 4 44 446.15 OFFER FOR SALE. 4 45 The county treasurer shall,offer for sale, on the 4 46 day of the saleoffer for sale, each parcel 4 47 separately,for the total amount due against each 4 48 parcel advertised for sale. 4 49 Sec. 17. Section 446.16, Code 1995, is amended to 4 50 read as follows: 5 1 446.16 BID &endash; PURCHASER. 5 2 The person who offers to pay the total amount due, 5 3 which is a lien on any parcel, for the smallest 5 4 percentage of the parcel is the purchaser, and when 5 5 the purchaser designates the percentage of any parcel 5 6 for which the purchaser will pay the total amount due, 5 7 the percentage thus designated shall give the person 5 8 an undivided interest upon the issuance of a 5 9 treasurer's deed, as provided in chapter 448. If two 5 10 or more persons have placed an equal bid and the bids 5 11 are the smallest percentage offered, the county 5 12 treasurer shall use a random selection process to 5 13 select the bidder to whom a certificate of purchase 5 14 will be issued. 5 15 PARAGRAPH DIVIDED. The delinquent tax lien 5 16 transfers with the tax sale certificate, whether held 5 17 by the county or purchased by an individual, through 5 18 assignment or direct purchase at the tax sale. The 5 19 delinquent tax sale lien expires when the tax sale 5 20 certificate expires. 5 21 Sec. 18. Section 446.19, unnumbered paragraph 1, 5 22 Code 1995, is amended to read as follows: 5 23 When a parcel is offered at a tax sale under 5 24 section 446.18, and no bid is received, or if the bid 5 25 received is less than the total amount due, the county 5 26 in which the parcel is located, through itsboard of5 27supervisorscounty treasurer, shall bid for the parcel 5 28 a sum equal to the total amount due. Money shall not 5 29 be paid by the county or other tax-levying or tax- 5 30 certifying body for the purchase, but each of the tax- 5 31 levying and tax-certifying bodies having any interest 5 32 in the taxes shall be charged with the total amount 5 33 due the tax-levying or tax-certifying body as its just 5 34 share of the purchase price. 5 35 Sec. 19. Section 446.20, Code 1995, is amended by 5 36 adding the following new subsection: 5 37 NEW SUBSECTION. 3. This section is remedial and 5 38 shall apply to all delinquent taxes included in a tax 5 39 sale certificate of purchase issued to a county. Upon 5 40 assignment of a county-held tax sale certificate, this 5 41 section shall not apply to the assignee. 5 42 Sec. 20. Section 446.31, unnumbered paragraph 1, 5 43 Code 1995, is amended to read as follows: 5 44 The certificate of purchase is assignable by 5 45 endorsement and entry in the county system in the 5 46 office of county treasurer of the county from which 5 47 the certificate was issued, and when the assignment is 5 48 so entered and the assignment transaction fee paid, it 5 49 shall vest in the assignee or legal representatives of 5 50 the assignee all the right and title of the assignor. 6 1 The statement in the treasurer's deed of the fact of 6 2 the assignment is presumptive evidence of that fact. 6 3 For each assignment transaction, the treasurer shall 6 4 charge the assignee an assignment transaction fee of 6 5 ten dollars to be deposited in the county general 6 6 fund. The assignment transaction fee shall not be 6 7 added to the amount necessary to redeem. 6 8 PARAGRAPH DIVIDED. When the county acquires a 6 9 certificate of purchase, theboard of supervisors6 10 county may assign the certificate for the total amount 6 11 due as of the date of assignment or compromise the 6 12 total amount due and assign the certificate.AAn 6 13 assignment or a compromise and assignment shall be by 6 14 written agreement. A copy of the agreement shall be 6 15 filed with the treasurer. For each assignment 6 16 transaction, the treasurer shall collect from the 6 17 assignee an assignment transaction fee of ten dollars 6 18 to be deposited in the county general fund. The 6 19 assignment transaction fee shall not be added to the 6 20 amount necessary to redeem. All money received from 6 21 the assignment of county-held certificates of purchase 6 22 shall be apportioned to the tax-levying and certifying 6 23 bodies in proportion to their interests in the taxes 6 24 for which the parcel was sold with all interest, fees, 6 25 and costs deposited in the county general fund. After 6 26 assignment of a certificate of purchase which is held 6 27 by the county, section 446.37 applies. In that 6 28 instance, the three-year requirement shall be 6 29 calculated from the dateofthe assignment is recorded 6 30 by the treasurer in the county system. When the 6 31 assignment is entered and the assignment transaction 6 32 fee is paid, all of the rights and title of the 6 33 assignor shall vest in the assignee or the legal 6 34 representative of the assignee. The statement in the 6 35 treasurer's deed of the fact of the assignment is 6 36 presumptive evidence of that fact. 6 37 Sec. 21. Section 447.9, unnumbered paragraph 2, 6 38 Code 1995, is amended to read as follows: 6 39 Service of the notice shallalsobe made by mail on 6 40 any mortgagee having a lien upon the parcel, a vendor 6 41 of the parcel under a recorded contract of sale, a 6 42 lessor who has a recorded lease or memorandum of a 6 43 recorded lease, and any other person who has an 6 44 interest of record, at the person's last known 6 45 address, and on the state of Iowa in case of an old- 6 46 age assistance lien by service upon the state 6 47 department of human services. The notice shallalso6 48 be served on any city where the parcel is situated. 6 49 Notice shall not be served after the filing of the 6 50 affidavit required by section 447.12. Only those 7 1 persons who are required to besentserved the notice 7 2 of expiration as provided in this section or who have 7 3 acquired an interest in or possession of the parcel 7 4 subsequent to the filing of the notice of expiration 7 5 of the right of redemption are eligible to redeem a 7 6 parcel from tax sale. 7 7 Sec. 22. Section 448.3, Code 1995, is amended to 7 8 read as follows: 7 9 448.3 EXECUTION AND EFFECT OF DEED. 7 10 The deed shall be signed by the county treasurer as 7 11 such, and acknowledged by the treasurer before some 7 12 officer authorized to take acknowledgments, and when 7 13 substantially thus executed and recorded in the proper 7 14 record in the office of the recorder of the county in 7 15 which the parcel is situated, shall vest in the 7 16 purchaser all the right, title, interest, and estate 7 17 of the former owner in and to the parcel conveyed, 7 18 subject to all restrictive covenants, resulting from 7 19 prior conveyances in the chain of title to the former 7 20 owner, all the right and interest of a holder of a 7 21 certificate of purchase from a tax sale occurring 7 22 after the tax sale for which the deed was issued, and 7 23 all the right, title, interest, and claim of the state 7 24 and county to the parcel. The issuance of the deed 7 25 shall operate to cancel all suspended taxes. 7 26 Sec. 23. Section 448.15, unnumbered paragraph 2, 7 27 Code 1995, is amended to read as follows: 7 28 State of Iowa, ) 7 29 ........ County. ) ss. 7 30 I, ............., being first duly sworn, on oath 7 31 depose and say that on ...... (date) the county 7 32 treasurer issued a tax deed to ...... (grantee) for 7 33 the following described parcel: ........; that the 7 34 tax deed was filed for record in the office of the 7 35 county recorder of ...... county, Iowa, on ...... 7 36 (date), and appears in the records of the office in 7 37 ...... county as recorded in Book ... Page ... of the 7 38 ...... Records; and that ......is now in possession7 39of the parcel andclaims title to an undivided ...... 7 40 percent interest in the parcel by virtue of the tax 7 41 deed, or purported tax title. 7 42 Sec. 24. Section 468.57, subsection 2, unnumbered 7 43 paragraph 1, Code 1995, is amended to read as follows: 7 44 To pay the assessments in not less than ten nor 7 45 more than twenty equal installments, with the number 7 46 of payments and interest rate determined by the board, 7 47 notwithstanding chapter 74A. The first installment of 7 48 each assessment, or the total amount if less than one 7 49 hundred dollars, is due and payable on July 1 next 7 50 succeeding the date of the levy, unless the assessment 8 1 is filed with the county treasurer after May 31 in any 8 2 year. The first installment shall bear interest on 8 3 the whole unpaid assessment from the date of the levy 8 4 as set by the board to the first day of December 8 5 following the due date. The succeeding annual 8 6 installments, with interest on the whole unpaid 8 7 amount, to the first day of December following the due 8 8 date, are respectively due on July 1 annually, and 8 9 must be paid at the same time and in the same manner 8 10 as the first semiannual payment of ordinary taxes. 8 11 All future installments of an assessment may be paid 8 12 on any date by payment of the then outstanding balance 8 13 plus interest accrued to the date of payment. Each 8 14 installment of an assessment with interest on the 8 15 unpaid balance is delinquent from October 1 after its 8 16 due date,unlessincluding those instances when the 8 17 last day of September is a Saturday or Sunday,in8 18which case the installment becomes delinquent from the8 19following Tuesday,and bears the same delinquent 8 20 interest as ordinary taxes. When collected, the 8 21 interest must be credited to the same drainage fund as 8 22 the drainage special assessment. 8 23 Sec. 25. EFFECTIVE DATES. 8 24 1. This section and sections 17, 18, 20, and 21 of 8 25 this Act, being deemed of immediate importance, take 8 26 effect upon enactment. 8 27 2. The remaining sections of this Act take effect 8 28 July 1, 1995. 8 29 Sec. 26. APPLICABILITY DATE. Section 10 of this 8 30 Act applies to the tax year beginning July 1, 1995, 8 31 for which taxes are payable during the fiscal year 8 32 beginning July 1, 1996, and ending June 30, 1997. 8 33 Sec. 27. POLITICAL SUBDIVISIONS RESPONSIBLE FOR 8 34 ADDED COSTS. Except as otherwise provided in this 8 35 Act, the state shall not pay any additional costs 8 36 incurred by a political subdivision as a result of 8 37 this Act." 8 38 8 39 8 40 8 41 VANDE HOEF of Osceola 8 42 HF 479.201 76 8 43 tj/jj
Text: H03793 Text: H03795 Text: H03700 - H03799 Text: H Index Bills and Amendments: General Index Bill History: General Index
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