Text: HF02475 Text: HF02477 Text: HF02400 - HF02499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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PAG LIN 1 1 Section 1. Section 445.10, Code 1995, is amended to read 1 2 as follows: 1 3 445.10 FORMER DELINQUENT TAXES. 1 4 The county treasurer shall each year, after receiving the 1 5 tax list referred to in chapter 443, enter into the county 1 6 system a notation of delinquency for each parcelon which1 7 owned by the taxpayer if the tax on any parcel owned by the 1 8 taxpayer remains unpaid for any previous year. Unless the 1 9 delinquent tax is so entered it shall cease to be a lien upon 1 10thata parcel. To preserve the tax lien it isonlynecessary 1 11 to enter the notation foranyeach parcel upon which it is a 1 12 lien. If the county system is such that all delinquent taxes 1 13 of any preceding year are automatically brought forward 1 14 against each parcel on which the tax remains unpaid for any 1 15 year and on each other parcel owned by the taxpayer, the 1 16 treasurer is not required to make any further entry. Any sale 1 17 for a delinquent tax not noted on the county system is 1 18 invalid. However, this section does not require that in order 1 19 to preserve the lien of tax and make the tax sale valid, 1 20 delinquent taxes must be brought forward upon the county 1 21 system if the tax list is received by the treasurer less than 1 22 six months preceding the date of conducting the tax sale as 1 23 provided in section 446.25 or 446.28. 1 24 Sec. 2. Section 445.28, Code 1995, is amended to read as 1 25 follows: 1 26 445.28 TAX LIEN. 1 27 Taxes upon a parcel are a lien on the parcel against all 1 28 persons except the state and are a lien on all other parcels 1 29 owned by the taxpayer and located in the county where such 1 30 taxes were levied. However, taxes upon the parcel are a lien 1 31 on the parcel against the state and a political subdivision of 1 32 the state which is liable for payment of taxes as a purchaser 1 33 under section 427.18. 1 34 EXPLANATION 1 35 This bill provides that a lien for unpaid property taxes 2 1 shall attach to all of the taxpayer's property located in the 2 2 county and subject to property tax. 2 3 LSB 4154YH 76 2 4 sc/cf/24
Text: HF02475 Text: HF02477 Text: HF02400 - HF02499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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