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PAG LIN 1 1 Section 1. Section 331.508, subsection 6, Code Supplement 1 2 1995, is amended to read as follows: 1 3 6.Fee bookA record of fees within the county system as 1 4 provided in section 331.902. 1 5 Sec. 2. Section 331.553, Code Supplement 1995, is amended 1 6 by adding the following new subsections: 1 7 NEW SUBSECTION. 5. Require that payments be made by cash, 1 8 check, or other form of legal tender or payment accepted by 1 9 the federal internal revenue service. 1 10 NEW SUBSECTION. 6. May accept electronic transfers of 1 11 funds in payment of moneys due to the county, including but 1 12 not limited to, state credits, tax payments, and redemptions. 1 13 NEW SUBSECTION. 7. Require a payor or an agent of a payor 1 14 who makes an aggregate payment of one hundred thousand dollars 1 15 or more to make payment by electronic transfer of the funds. 1 16 Sec. 3. Section 331.607, subsection 3, Code 1995, is 1 17 amended to read as follows: 1 18 3. Afee bookrecord of fees within the county system as 1 19 provided in section 331.902. 1 20 Sec. 4. Section 331.655, subsection 3, Code 1995, is 1 21 amended to read as follows: 1 22 3. The sheriff shall keep an accurate record of the fees 1 23 collectedin a fee bookwithin the county system, make a 1 24 quarterly report of the fees collected to the board, and pay 1 25 the fees belonging to the county into the county treasury as 1 26 provided in section 331.902. 1 27 Sec. 5. Section 331.902, subsections 2 and 3, Code 1995, 1 28 are amended to read as follows: 1 29 2. Each elective officer specified in subsection 1 shall 1 30 keep afee bookrecord of fees within the county system as a 1 31 part of the permanent county records of the office. Thebook1 32 record shallbe ruled in appropriate columns forinclude the 1 33 date, kind of service, for whom rendered, and the amount of 1 34 fee or charge collected and, when the fee is for recording an 1 35 instrument, the names of the parties to the instrument. The 2 1 required information shall be recordedin the fee bookwhen 2 2 the service is rendered. 2 3 3. Each elective officer specified in subsection 1 shall 2 4 make a quarterly report to the board showing, by type, the 2 5 fees collected during the preceding quarter. The officer 2 6 shall pay at least quarterly to the county treasury the fees 2 7 and charges collected, receive duplicate receipts for the 2 8 payment, and file one of the receipts in the office of the 2 9 auditor, except for the county auditor's transfer fees, which 2 10 shall be paid directly to the county treasurer by the county 2 11 recorder. The officer shall note in theofficer's fee bookin 2 12 the county system the date and amount of each payment into the 2 13 county treasury. This subsection does not apply to the county 2 14 treasurer if the county treasurer credits the fees daily to 2 15 the county treasury and reports the receipts on the monthly 2 16 report to the auditor and the board of supervisors. 2 17 Sec. 6. Section 384.63, unnumbered paragraphs 2 and 4, 2 18 Code 1995, are amended to read as follows: 2 19 The council shall, by resolution, provide that the 2 20 deficiencies for the lots specially benefited by a public 2 21 improvement shall be certified to the county treasurer, who 2 22 shall record them ina separate book entitled "Special2 23Assessment Deficiencies"the county system, and to the 2 24 appropriate city official charged with the responsibility of 2 25 issuing building permits, who shall notify the council when a 2 26 private improvement is subsequently constructed on any lot 2 27 subject to a deficiency. Certification to the county 2 28 treasurer shall include a legal description of each lot. The 2 29 period of amortization for a public improvement for which 2 30 there are deficiencies shall commence with the adoption of the 2 31 resolution of necessity and extend for the same period for 2 32 which installments of assessments for the project are made 2 33 payable. Deficiencies may be assessed only during the period 2 34 of amortization, which shall also be certified to the county 2 35 treasurer and the city official charged with the 3 1 responsibility of issuing building permits. Certification to 3 2 the county treasurer shall include a legal description of each 3 3 lot. 3 4 An owner may appeal from the amount of the assessment 3 5 within thirty days of the date notice is mailed. County 3 6 officials shall collect a deficiency assessment, commencing in 3 7 the year following the assessment, in the manner provided for 3 8 the collection of other special assessments. Upon collection, 3 9 the county treasurer shall make the appropriate credit entries 3 10 in the"Special Assessment Deficiencies" bookcounty system, 3 11 and shall credit the amounts collected as provided for other 3 12 special assessments on the same public improvement, or to the 3 13 city, to the extent that the deficiency has been previously 3 14 paid from other city funds. 3 15 Sec. 7. Section 425.2, unnumbered paragraphs 2 and 6, Code 3 16 1995, are amended to read as follows: 3 17 Upon the filing and allowance of the claim, the claim shall 3 18 be allowed on that homestead for successive years without 3 19 further filing as long as the property is legally or equitably 3 20 owned and used as a homestead by that person or that person's 3 21 spouse on July 1 of each of those successive years, and the 3 22 owner of the property being claimed as a homestead declares 3 23 residency in Iowa for purposes of income taxation, and the 3 24 property is occupied by that person or that person's spouse 3 25 for at least six months in each of those calendar years in 3 26 which the fiscal year begins. When the property is sold or 3 27 transferred, the buyer or transferee who wishes to qualify 3 28 shall refile for the credit. However, when the property is 3 29 transferred as part of a distribution made pursuant to chapter 3 30 598, the transferee who is the spouse retaining ownership of 3 31 the property is not required to refile for the credit. 3 32 Property divided pursuant to chapter 598 shall not be modified 3 33 following the division of the property. An owner who ceases 3 34 to use a property for a homestead or intends not to use it as 3 35 a homestead for at least six months in a calendar year shall 4 1 provide written notice to the assessor by July 1 following the 4 2 date on which the use is changed.If the written notice is4 3not provided to the assessor by the appropriate July 1, the4 4owner forfeits the right to file a belated claim on another4 5homestead for the year the notice should have been given.A 4 6 person who sells or transfers a homestead or the personal 4 7 representative of a deceased person who had a homestead at the 4 8 time of death, shall provide written notice to the assessor 4 9 that the property is no longer the homestead of the former 4 10 claimant. 4 11The failure of a person to file a claim under this section4 12on or before July 1 of the year for which the person is first4 13claiming the credit or to have the evidence of ownership4 14recorded in the office of the county recorder does not4 15disqualify the claim if the person claiming the credit or4 16through whom the credit is claimed is otherwise qualified.4 17The belated claim shall be filed with the appropriate assessor4 18on or before December 31 of the following calendar year and,4 19if approved by the board of supervisors, the county treasurer4 20shall submit the belated claim to the director of revenue and4 21finance who shall send payment to the claimant. The payment4 22shall be made from funds appropriated to the homestead credit4 23fund.4 24 Sec. 8. Section 425.20, unnumbered paragraph 2, Code 1995, 4 25 is amended to read as follows: 4 26 A claim for credit for property taxes due shall not be paid 4 27 or allowed unless the claim is filed with the county treasurer 4 28 between January 1 and June 1, both dates inclusive, 4 29 immediately preceding the fiscal year during which the 4 30 property taxes are due. However, in case of sickness, 4 31 absence, or other disability of the claimant, or if in the 4 32 judgment of the county treasurer good cause exists, the county 4 33 treasurer may extend the time for filing a claim for credit 4 34 through September 30 of the same calendar year. The county 4 35 treasurer shallsubmit the claimcertify to the director of 5 1 revenue and finance on or beforeAugustMay 1 of each year the 5 2 total amount of dollars due for claims allowed. 5 3 Sec. 9. Section 425.20, unnumbered paragraph 3, Code 1995, 5 4 is amended by striking the unnumbered paragraph. 5 5 Sec. 10. Section 425.23, subsection 3, paragraph a, Code 5 6 1995, is amended to read as follows: 5 7 a. A person who is eligible to file a claim for credit for 5 8 property taxes due and who has a household income of six 5 9 thousand dollars or less and who has an unpaid special 5 10 assessment levied against the homestead may file a claim for 5 11 special assessment credit with the county treasurerthat the5 12claimant had a household income of six thousand dollars or5 13less and that an unpaid special assessment is presently levied5 14against the homestead. The department shall provide to the 5 15 respective treasurers the forms necessary for the 5 16 administration of this subsection. The claim shall be filed 5 17 not later than September 30 of each year. Upon the filing of 5 18 the claim, interest for late payment shall not accrue against 5 19 the amount of the unpaid special assessment due and payable. 5 20 The claim filed by the claimant constitutes a claim for credit 5 21 of an amount equal to the actual amount due upon the unpaid 5 22 special assessment, plus interest, payable during the fiscal 5 23 year for which the claim is filed against the homestead of the 5 24 claimant. However, where the claimant is an individual 5 25 described in section 425.17, subsection 2, paragraph "b", and 5 26 the tentative credit is determined according to the schedule 5 27 in section 425.23, subsection 1, paragraph "b", subparagraph 5 28 (2), the claim filed constitutes a claim for credit of an 5 29 amount equal to one-half of the actual amount due and payable 5 30 during the fiscal year.The department of revenue and finance5 31shall, upon the filing of the claim with the department by the5 32treasurer, pay that amount of the unpaid special assessment5 33during the current fiscal year to the treasurer.The 5 34 treasurer shallsubmit the claimscertify to the director of 5 35 revenue and finance not later than October 15 of each year the 6 1 total amount of dollars due for the claims allowed.The6 2director of revenue and finance shall certify the amount of6 3reimbursement due each county for unpaid special assessment6 4credits allowed under this subsection.The amount of 6 5 reimbursement due each county shall be paid by the director of 6 6 revenue and financeon October 20by November 15 of each year, 6 7 drawn upon warrants payable to the respective treasurer. 6 8 There is appropriated annually from the general fund of the 6 9 state to the department of revenue and finance an amount 6 10 sufficient to carry out the provisions of this subsection. 6 11 The treasurer shall credit any moneys received from the 6 12 department against the amount of the unpaid special assessment 6 13 due and payable on the homestead of the claimant. 6 14 Sec. 11. Section 427.1, subsection 27, Code Supplement 6 15 1995, is amended by striking the subsection. 6 16 Sec. 12. Section 428A.1, unnumbered paragraph 1, Code 6 17 1995, is amended to read as follows: 6 18 There is imposed on each deed, instrument, or writing by 6 19 which any lands, tenements, or other realty in this state are 6 20 granted, assigned, transferred, or otherwise conveyed, a tax 6 21 determined in the following manner: When there is no 6 22 consideration or when the deed instrument or writing is 6 23 executed and tendered for recording as an instrument 6 24 corrective of title, and so states, there is no tax. When 6 25 there is consideration and the actual market value of the real 6 26 property transferred is in excess of five hundred dollars, the 6 27 tax is eighty cents for each five hundred dollars or 6 28 fractional part of five hundred dollars in excess of five 6 29 hundred dollars. The term "consideration", as used in this 6 30 chapter, means the full amount of the actual sale price of the 6 31 real property involved, paid or to be paid, including the 6 32 amount of an encumbrance or lien on the property,whetherif 6 33 assumedor notby the grantee. It is presumed that the sale 6 34 price so stated includes the value of all personal property 6 35 transferred as part of the sale unless the dollar value of 7 1 personal property is stated on the instrument of conveyance. 7 2 When the dollar value of the personal property included in the 7 3 sale is so stated, it shall be deducted from the consideration 7 4 shown on the instrument for the purpose of determining the 7 5 tax. 7 6 Sec. 13. Section 435.22, subsection 5, unnumbered 7 7 paragraph 1, Code 1995, is amended to read as follows: 7 8 A claim for credit for home tax due shall not be paid or 7 9 allowed unless the claim is actually filed with the county 7 10 treasurer between January 1 and June 1, both dates inclusive, 7 11 immediately preceding the fiscal year during which the home 7 12 taxes are due and, with the exception of a claim filed on 7 13 behalf of a deceased claimant by the claimant's legal 7 14 guardian, spouse, or attorney, or by the executor or 7 15 administrator of the claimant's estate, contains an affidavit 7 16 of the claimant's intent to occupy the home for six months or 7 17 more during the fiscal year beginning in the calendar year in 7 18 which the claim is filed. However, in case of sickness, 7 19 absence, or other disability of the claimant, or if in the 7 20 judgment of the county treasurer good cause exists, the county 7 21 treasurer may extend the time for filing a claim for credit 7 22 through September 30 of the same calendar year. The county 7 23 treasurer shallsubmit the claimcertify to the director of 7 24 revenue and finance on or beforeAugust 1November 15 each 7 25 year the total dollar amount due for claims allowed. 7 26 Sec. 14. Section 446.16, unnumbered paragraph 1, Code 7 27 Supplement 1995, is amended to read as follows: 7 28 The person who offers to pay the total amount due, which is 7 29 a lien on any parcel, for the smallest percentage of the 7 30 parcel is the purchaser, and when the purchaser designates the 7 31 percentage of any parcel for which the purchaser will pay the 7 32 total amount due, the percentage thus designated shall give 7 33 the person an undivided interest upon the issuance of a 7 34 treasurer's deed, as provided in chapter 448. If two or more 7 35 persons have placed an equal bid and the bids are the smallest 8 1 percentage offered, the county treasurer shall use a random 8 2 selection process to select the bidder to whom a certificate 8 3 of purchase will be issued. All bidders shall be at least 8 4 eighteen years of age. 8 5 Sec. 15. Section 446.39, Code 1995, is amended to read as 8 6 follows: 8 7 446.39 IOWA FINANCE AUTHORITY STATEMENT. 8 8 A city or county, a city or county agency as authorized by 8 9 the Iowa finance authority, or the Iowa finance authority may 8 10 file with the county treasurer a verified statement that a 8 11 parcel to be sold at tax sale is abandoned and deteriorating 8 12 in condition, is inhabited but is not safe for human 8 13 habitation, or is, or is likely to become, a public nuisance, 8 14 and that the parcel is suitable for use and is to be used in 8 15 an Iowa homesteading project under section 16.14. Other 8 16 information may be included. Upon proper filing of the 8 17 statement, and if the parcel is offered at a tax sale and no 8 18 bid is received, or if the bid received is less than the total 8 19 amount due,or if the parcel is to be transferred to the8 20county under section 446.38,the city, county, city or county 8 21 agency, or Iowa finance authority may bid for the parcel for 8 22 use in an Iowa homesteading project, bidding a sum equal to 8 23 the total amount due. Each of the tax-levying and tax- 8 24 certifying bodies having an interest in the taxes for which 8 25 the parcel is sold shall be charged with its proportionate 8 26 share of the purchase price. 8 27 Sec. 16. Section 447.9, unnumbered paragraph 1, Code 8 28 Supplement 1995, is amended to read as follows: 8 29 After one year and nine months from the date of sale, or 8 30 after nine months from the date of a sale made under section 8 31 446.18, 446.38or 446.39, the holder of the certificate of 8 32 purchase may cause to be served upon the person in possession 8 33 of the parcel, and also upon the person in whose name the 8 34 parcel is taxed, in the manner provided for the service of 8 35 original notices in R.C.P. 56.1, if the person resides in 9 1 Iowa, or otherwise as provided in section 446.9, subsection 1, 9 2 a notice signed by the certificate holder or the certificate 9 3 holder's agent or attorney, stating the date of sale, the 9 4 description of the parcel sold, the name of the purchaser, and 9 5 that the right of redemption will expire and a deed for the 9 6 parcel be made unless redemption is made within ninety days 9 7 from the completed service of the notice. The ninety-day 9 8 redemption period begins as provided in section 447.12. When 9 9 the notice is given by a county as a holder of a certificate 9 10 of purchase the notice shall be signed by the county treasurer 9 11 or the county attorney, and when given by a city, it shall be 9 12 signed by the city officer designated by resolution of the 9 13 council. When the notice is given by the Iowa finance 9 14 authority or a city or county agency holding the parcel as 9 15 part of an Iowa homesteading project, it shall be signed on 9 16 behalf of the agency or authority by one of its officers, as 9 17 authorized in rules of the agency or authority. 9 18 Sec. 17. Section 448.3, Code Supplement 1995, is amended 9 19 to read as follows: 9 20 448.3 EXECUTION AND EFFECT OF DEED. 9 21 The deed shall be signed by the county treasurer as such, 9 22 and acknowledged by the treasurer before some officer 9 23 authorized to take acknowledgments, and when substantially 9 24 thus executed and recorded in the proper record in the office 9 25 of the recorder of the county in which the parcel is situated, 9 26 shall vest in the purchaser all the right, title, interest, 9 27 and claim of the state and county to the parcel, and all the 9 28 right, title, interest, and estate of the former owner in and 9 29 to the parcel conveyed,. However, the deed is subject to all 9 30 restrictive covenants, resulting from prior conveyances in the 9 31 chain of title to the former owner, and subject to all the 9 32 right and interest of a holder of a certificate of purchase 9 33 from a tax sale occurring after the tax sale for which the 9 34 deed was issued, and all the right, title, interest, and claim9 35of the state and county to the parcel. The issuance of the 10 1 deed shall operate to cancel all suspended taxes. 10 2 Sec. 18. Section 468.57, subsection 2, unnumbered 10 3 paragraph 1, Code Supplement 1995, is amended to read as 10 4 follows: 10 5 To pay the assessments in not less than ten nor more than 10 6 twenty equal installments, with the number of payments and 10 7 interest rate determined by the board, notwithstanding chapter 10 8 74A. The first installment of each assessment, or the total 10 9 amount if less than one hundred dollars, is due and payable on 10 10 July 1 next succeeding the date of the levy, unless the 10 11 assessment is filed with the county treasurer after May 31 in 10 12 any year. The first installment shall bear interest on the 10 13 whole unpaid assessment from the date of the levy as set by 10 14 the board to the first day of December following the due date. 10 15 The succeeding annual installments, with interest on the whole 10 16 unpaid amount, to the first day of December following the due 10 17 date, are respectively due on July 1 annually, and must be 10 18 paid at the same time and in the same manner as the first 10 19 semiannual payment of ordinary taxes. All future installments 10 20 of an assessment may be paid on any date by payment of the 10 21 then outstanding balance plus interestaccrued to the date of10 22paymentto the next December 1, or additional annual 10 23 installments may be paid after the current installment has 10 24 been paid before December 1 without interest. A payment must 10 25 be for the full amount of the next installment. If 10 26 installments remain to be paid, the next annual installment 10 27 with interest added to December 1 will be due. After December 10 28 1, if a drainage assessment is not delinquent, a property 10 29 owner may pay one-half or all of the next annual installment 10 30 of principal and interest of a drainage assessment prior to 10 31 the delinquency date of the installment. When the next 10 32 installment has been paid in full, successive principal 10 33 installments may be prepaid. The county treasurer shall 10 34 accept the payments of the drainage assessment, and shall 10 35 credit the next annual installment or future installments of 11 1 the drainage assessment to the extent of the payment or 11 2 payments, and shall remit the payments to the drainage fund. 11 3 If a property owner elects to pay one or more principal 11 4 installments in advance, the pay schedule shall be advanced by 11 5 the number of principal installments prepaid. Each 11 6 installment of an assessment with interest on the unpaid 11 7 balance is delinquent from October 1 after its due date, 11 8 including those instances when the last day of September is a 11 9 Saturday or Sunday, and bears the same delinquent interest as 11 10 ordinary taxes. When collected, the interest must be credited 11 11 to the same drainage fund as the drainage special assessment. 11 12 Sec. 19. Section 444.28, Code 1995, is repealed. 11 13 Sec. 20. APPLICABILITY DATES. Sections 8, 10, and 13 of 11 14 this Act are retroactively applicable to claims filed on or 11 15 after January 1, 1996. 11 16 Sec. 21. EFFECTIVE DATES. 11 17 1. This section and sections 14, 15, and 17 of this Act, 11 18 being deemed of immediate importance, take effect upon 11 19 enactment. 11 20 2. The remaining sections of this Act take effect on July 11 21 1, 1996. 11 22 EXPLANATION 11 23 This bill provides amendments to the powers and duties of 11 24 county treasurers. 11 25 Section 2 adds three provisions relating to the form and 11 26 method of payment made to county treasurers. The county 11 27 treasurers are to accept payment by cash, check, or other form 11 28 of legal tender or payment accepted by the federal internal 11 29 revenue service, but the treasurer may refuse payment in the 11 30 form of coins. The county treasurers may also accept 11 31 electronic transfers of moneys and may require a payor or 11 32 agent of a payor to pay by electronic transfer if the 11 33 aggregate payment is $100,000 or more. 11 34 Sections 1, 3, and 4 are corresponding amendments to 11 35 section 5 which changes reference to a fee book to a record of 12 1 fees within the county system. 12 2 Section 5 amends provisions relating to the keeping of 12 3 records of fees collected. The subsections are updated to 12 4 refer to the county system of records rather than to fee 12 5 books. Section 6 also updates the records of special 12 6 assessments to reflect the use of a county system of records 12 7 in lieu of books. 12 8 Sections 7, 8, 10, and 13 amend sections 425.2, 425.20, 12 9 425.23, and 435.22 to eliminate the late filing of claims for 12 10 homestead credits and other property tax credits. The 12 11 amendments allow an extension of the deadline from June 1 to 12 12 September 30 in the judgment of the county treasurer in lieu 12 13 of the director of revenue and finance. The date of 12 14 certification to the department of revenue and finance is 12 15 changed to May 1. Certification of special assessment claims 12 16 and claims for mobile homes to the department is changed to 12 17 November 15. 12 18 Section 9 strikes a provision which allows the late filing 12 19 of a claim for homestead credits or reimbursement. 12 20 Section 11 strikes a personal property tax exemption for 12 21 persons serving in the armed forces of the United States while 12 22 they remain on active duty. 12 23 Section 12 amends the definition of consideration as it 12 24 relates to the sale price of real estate which is subject to 12 25 the real estate transfer tax. If enacted, the consideration 12 26 will include the sale price of the real estate and the amount 12 27 of an encumbrance or lien on the property only if the 12 28 encumbrance or lien is assumed by the grantee. 12 29 Section 14 requires that all bidders at tax sales be at 12 30 least eighteen years of age. 12 31 Sections 15 and 16 amend sections 446.39 and 447.9 to 12 32 remove a conflict with section 446.38 relating to the 12 33 conveyance of property with suspended taxes. 12 34 Section 17 relates to execution and effect of a deed to a 12 35 parcel issued as a result of sale of the parcel at a tax sale. 13 1 Section 18 changes the date of waivered drainage future 13 2 installment payments to be consistent with waivered special 13 3 assessments and also changes the delinquency penalty dates to 13 4 be consistent with the remainder of the tax collection 13 5 process. 13 6 Section 19 repeals the property tax limitations for cities 13 7 and counties for the fiscal year 1995. 13 8 Section 20 makes sections 8, 10, and 13 retroactively 13 9 applicable to claims filed on or after January 1, 1996. 13 10 LSB 3907HV 76 13 11 tj/jw/5
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