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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. A treasurer may refuse 1 10 a payment which is made in coins. 1 11 NEW SUBSECTION. 6. May accept electronic transfers of 1 12 funds in payment of moneys due to the county, including but 1 13 not limited to, state credits, tax payments, and redemptions. 1 14 NEW SUBSECTION. 7. Require a payor or an agent of a payor 1 15 who makes an aggregate payment of one hundred thousand dollars 1 16 or more to make payment by electronic transfer of the funds. 1 17 Sec. 3. Section 331.607, subsection 3, Code 1995, is 1 18 amended to read as follows: 1 19 3. Afee bookrecord of fees within the county system as 1 20 provided in section 331.902. 1 21 Sec. 4. Section 331.655, subsection 3, Code 1995, is 1 22 amended to read as follows: 1 23 3. The sheriff shall keep an accurate record of the fees 1 24 collectedin a fee bookwithin the county system, make a 1 25 quarterly report of the fees collected to the board, and pay 1 26 the fees belonging to the county into the county treasury as 1 27 provided in section 331.902. 1 28 Sec. 5. Section 331.902, subsections 2 and 3, Code 1995, 1 29 are amended to read as follows: 1 30 2. Each elective officer specified in subsection 1 shall 1 31 keep afee bookrecord of fees within the county system as a 1 32 part of the permanent county records of the office. Thebook1 33 record shallbe ruled in appropriate columns forinclude the 1 34 date, kind of service, for whom rendered, and the amount of 1 35 fee or charge collected and, when the fee is for recording an 2 1 instrument, the names of the parties to the instrument. The 2 2 required information shall be recordedin the fee bookwhen 2 3 the service is rendered. 2 4 3. Each elective officer specified in subsection 1 shall 2 5 make a quarterly report to the board showing, by type, the 2 6 fees collected during the preceding quarter. The officer 2 7 shall pay at least quarterly to the county treasury the fees 2 8 and charges collected, receive duplicate receipts for the 2 9 payment, and file one of the receipts in the office of the 2 10 auditor, except for the county auditor's transfer fees, which 2 11 shall be paid directly to the county treasurer by the county 2 12 recorder. The officer shall note in theofficer's fee book2 13 county system the date and amount of each payment into the 2 14 county treasury. This subsection does not apply to the county 2 15 treasurer if the county treasurer credits the fees daily to 2 16 the county treasury and reports the receipts on the monthly 2 17 report to the auditor and the board of supervisors. 2 18 Sec. 6. Section 384.63, unnumbered paragraphs 2 and 4, 2 19 Code 1995, are amended to read as follows: 2 20 The council shall, by resolution, provide that the 2 21 deficiencies for the lots specially benefited by a public 2 22 improvement shall be certified to the county treasurer, who 2 23 shall record them ina separate book entitled "Special2 24Assessment Deficiencies"the county system, and to the 2 25 appropriate city official charged with the responsibility of 2 26 issuing building permits, who shall notify the council when a 2 27 private improvement is subsequently constructed on any lot 2 28 subject to a deficiency. Certification to the county 2 29 treasurer shall include a legal description of each lot. The 2 30 period of amortization for a public improvement for which 2 31 there are deficiencies shall commence with the adoption of the 2 32 resolution of necessity and extend for the same period for 2 33 which installments of assessments for the project are made 2 34 payable. Deficiencies may be assessed only during the period 2 35 of amortization, which shall also be certified to the county 3 1 treasurer and the city official charged with the 3 2 responsibility of issuing building permits. Certification to 3 3 the county treasurer shall include a legal description of each 3 4 lot. 3 5 An owner may appeal from the amount of the assessment 3 6 within thirty days of the date notice is mailed. County 3 7 officials shall collect a deficiency assessment, commencing in 3 8 the year following the assessment, in the manner provided for 3 9 the collection of other special assessments. Upon collection, 3 10 the county treasurer shall make the appropriate credit entries 3 11 in the"Special Assessment Deficiencies" bookcounty system, 3 12 and shall credit the amounts collected as provided for other 3 13 special assessments on the same public improvement, or to the 3 14 city, to the extent that the deficiency has been previously 3 15 paid from other city funds. 3 16 Sec. 7. Section 425.2, unnumbered paragraphs 2 and 6, Code 3 17 1995, are amended to read as follows: 3 18 Upon the filing and allowance of the claim, the claim shall 3 19 be allowed on that homestead for successive years without 3 20 further filing as long as the property is legally or equitably 3 21 owned and used as a homestead by that person or that person's 3 22 spouse on July 1 of each of those successive years, and the 3 23 owner of the property being claimed as a homestead declares 3 24 residency in Iowa for purposes of income taxation, and the 3 25 property is occupied by that person or that person's spouse 3 26 for at least six months in each of those calendar years in 3 27 which the fiscal year begins. When the property is sold or 3 28 transferred, the buyer or transferee who wishes to qualify 3 29 shall refile for the credit. However, when the property is 3 30 transferred as part of a distribution made pursuant to chapter 3 31 598, the transferee who is the spouse retaining ownership of 3 32 the property is not required to refile for the credit. 3 33 Property divided pursuant to chapter 598 shall not be modified 3 34 following the division of the property. An owner who ceases 3 35 to use a property for a homestead or intends not to use it as 4 1 a homestead for at least six months in a calendar year shall 4 2 provide written notice to the assessor by July 1 following the 4 3 date on which the use is changed.If the written notice is4 4not provided to the assessor by the appropriate July 1, the4 5owner forfeits the right to file a belated claim on another4 6homestead for the year the notice should have been given.A 4 7 person who sells or transfers a homestead or the personal 4 8 representative of a deceased person who had a homestead at the 4 9 time of death, shall provide written notice to the assessor 4 10 that the property is no longer the homestead of the former 4 11 claimant. 4 12The failure of a person to file a claim under this section4 13on or before July 1 of the year for which the person is first4 14claiming the credit or to have the evidence of ownership4 15recorded in the office of the county recorder does not4 16disqualify the claim if the person claiming the credit or4 17through whom the credit is claimed is otherwise qualified.4 18The belated claim shall be filed with the appropriate assessor4 19on or before December 31 of the following calendar year and,4 20if approved by the board of supervisors, the county treasurer4 21shall submit the belated claim to the director of revenue and4 22finance who shall send payment to the claimant. The payment4 23shall be made from funds appropriated to the homestead credit4 24fund.4 25 Sec. 8. Section 425.20, unnumbered paragraph 2, Code 1995, 4 26 is amended to read as follows: 4 27 A claim for credit for property taxes due shall not be paid 4 28 or allowed unless the claim is filed with the county treasurer 4 29 between January 1 and June 1, both dates inclusive, 4 30 immediately preceding the fiscal year during which the 4 31 property taxes are due. However, in case of sickness, 4 32 absence, or other disability of the claimant, or if in the 4 33 judgment of the county treasurer good cause exists, the county 4 34 treasurer may extend the time for filing a claim for credit 4 35 through September 30 of the same calendar year. The county 5 1 treasurer shallsubmit the claimcertify to the director of 5 2 revenue and finance on or beforeAugustMay 1 of each year the 5 3 total amount of dollars due for claims allowed. 5 4 Sec. 9. Section 425.23, subsection 3, paragraph a, Code 5 5 1995, is amended to read as follows: 5 6 a. A person who is eligible to file a claim for credit for 5 7 property taxes due and who has a household income of six 5 8 thousand dollars or less and who has an unpaid special 5 9 assessment levied against the homestead may file a claim for 5 10 special assessment with the county treasurerthat the claimant5 11had a household income of six thousand dollars or less and5 12that an unpaid special assessment is presently levied against5 13the homestead. The department shall provide to the respective 5 14 treasurers the forms necessary for the administration of this 5 15 subsection. The claim shall be filed not later than September 5 16 30 of each year. Upon the filing of the claim, interest for 5 17 late payment shall not accrue against the amount of the unpaid 5 18 special assessment due and payable. The claim filed by the 5 19 claimant constitutes a claim for credit of an amount equal to 5 20 the actual amount due upon the unpaid special assessment, plus 5 21 interest, payable during the fiscal year for which the claim 5 22 is filed against the homestead of the claimant. However, 5 23 where the claimant is an individual described in section 5 24 425.17, subsection 2, paragraph "b", and the tentative credit 5 25 is determined according to the schedule in section 425.23, 5 26 subsection 1, paragraph "b", subparagraph (2), the claim filed 5 27 constitutes a claim for credit of an amount equal to one-half 5 28 of the actual amount due and payable during the fiscal year. 5 29The department of revenue and finance shall, upon the filing5 30of the claim with the department by the treasurer, pay that5 31amount of the unpaid special assessment during the current5 32fiscal year to the treasurer.The treasurer shallsubmit the5 33claimscertify to the director of revenue and finance not 5 34 later than October 15 of each year the total amount of dollars 5 35 due for the claims allowed.The director of revenue and6 1finance shall certify the amount of reimbursement due each6 2county for unpaid special assessment credits allowed under6 3this subsection.The amount of reimbursement due each county 6 4 shall be paid by the director of revenue and financeon6 5October 20by November 15 of each year, drawn upon warrants 6 6 payable to the respective treasurer. There is appropriated 6 7 annually from the general fund of the state to the department 6 8 of revenue and finance an amount sufficient to carry out the 6 9 provisions of this subsection. The treasurer shall credit any 6 10 moneys received from the department against the amount of the 6 11 unpaid special assessment due and payable on the homestead of 6 12 the claimant. 6 13 Sec. 10. Section 427.1, subsection 27, Code Supplement 6 14 1995, is amended by striking the subsection. 6 15 Sec. 11. Section 428A.1, unnumbered paragraph 1, Code 6 16 1995, is amended to read as follows: 6 17 There is imposed on each deed, instrument, or writing by 6 18 which any lands, tenements, or other realty in this state are 6 19 granted, assigned, transferred, or otherwise conveyed, a tax 6 20 determined in the following manner: When there is no 6 21 consideration or when the deed instrument or writing is 6 22 executed and tendered for recording as an instrument 6 23 corrective of title, and so states, there is no tax. When 6 24 there is consideration and the actual market value of the real 6 25 property transferred is in excess of five hundred dollars, the 6 26 tax is eighty cents for each five hundred dollars or 6 27 fractional part of five hundred dollars in excess of five 6 28 hundred dollars. The term "consideration", as used in this 6 29 chapter, means the full amount of the actual sale price of the 6 30 real property involved, paid or to be paid, including the 6 31 amount of an encumbrance or lien on the property,whetherif 6 32 assumedor notby the grantee. It is presumed that the sale 6 33 price so stated includes the value of all personal property 6 34 transferred as part of the sale unless the dollar value of 6 35 personal property is stated on the instrument of conveyance. 7 1 When the dollar value of the personal property included in the 7 2 sale is so stated, it shall be deducted from the consideration 7 3 shown on the instrument for the purpose of determining the 7 4 tax. 7 5 Sec. 12. Section 435.22, subsection 5, unnumbered 7 6 paragraph 1, Code 1995, is amended to read as follows: 7 7 A claim for credit for home tax due shall not be paid or 7 8 allowed unless the claim is actually filed with the county 7 9 treasurer between January 1 and June 1, both dates inclusive, 7 10 immediately preceding the fiscal year during which the home 7 11 taxes are due and, with the exception of a claim filed on 7 12 behalf of a deceased claimant by the claimant's legal 7 13 guardian, spouse, or attorney, or by the executor or 7 14 administrator of the claimant's estate, contains an affidavit 7 15 of the claimant's intent to occupy the home for six months or 7 16 more during the fiscal year beginning in the calendar year in 7 17 which the claim is filed. However, in case of sickness, 7 18 absence, or other disability of the claimant, or if in the 7 19 judgment of the county treasurer good cause exists, the county 7 20 treasurer may extend the time for filing a claim for credit 7 21 through September 30 of the same calendar year. The county 7 22 treasurer shallsubmit the claimcertify to the director of 7 23 revenue and finance on or beforeAugust 1November 15 each 7 24 year the total dollar amount due for claims allowed. 7 25 Sec. 13. Section 446.16, unnumbered paragraph 1, Code 7 26 Supplement 1995, is amended to read as follows: 7 27 The person who offers to pay the total amount due, which is 7 28 a lien on any parcel, for the smallest percentage of the 7 29 parcel is the purchaser, and when the purchaser designates the 7 30 percentage of any parcel for which the purchaser will pay the 7 31 total amount due, the percentage thus designated shall give 7 32 the person an undivided interest upon the issuance of a 7 33 treasurer's deed, as provided in chapter 448. If two or more 7 34 persons have placed an equal bid and the bids are the smallest 7 35 percentage offered, the county treasurer shall use a random 8 1 selection process to select the bidder to whom a certificate 8 2 of purchase will be issued. All bidders shall be at least 8 3 eighteen years of age. 8 4 Sec. 14. Section 446.39, Code 1995, is amended to read as 8 5 follows: 8 6 446.39 IOWA FINANCE AUTHORITY STATEMENT. 8 7 A city or county, a city or county agency as authorized by 8 8 the Iowa finance authority, or the Iowa finance authority may 8 9 file with the county treasurer a verified statement that a 8 10 parcel to be sold at tax sale is abandoned and deteriorating 8 11 in condition, is inhabited but is not safe for human 8 12 habitation, or is, or is likely to become, a public nuisance, 8 13 and that the parcel is suitable for use and is to be used in 8 14 an Iowa homesteading project under section 16.14. Other 8 15 information may be included. Upon proper filing of the 8 16 statement, and if the parcel is offered at a tax sale and no 8 17 bid is received, or if the bid received is less than the total 8 18 amount due,or if the parcel is to be transferred to the8 19county under section 446.38,the city, county, city or county 8 20 agency, or Iowa finance authority may bid for the parcel for 8 21 use in an Iowa homesteading project, bidding a sum equal to 8 22 the total amount due. Each of the tax-levying and tax- 8 23 certifying bodies having an interest in the taxes for which 8 24 the parcel is sold shall be charged with its proportionate 8 25 share of the purchase price. 8 26 Sec. 15. Section 447.9, unnumbered paragraph 1, Code 8 27 Supplement 1995, is amended to read as follows: 8 28 After one year and nine months from the date of sale, or 8 29 after nine months from the date of a sale made under section 8 30 446.18, 446.38or 446.39, the holder of the certificate of 8 31 purchase may cause to be served upon the person in possession 8 32 of the parcel, and also upon the person in whose name the 8 33 parcel is taxed, in the manner provided for the service of 8 34 original notices in R.C.P. 56.1, if the person resides in 8 35 Iowa, or otherwise as provided in section 446.9, subsection 1, 9 1 a notice signed by the certificate holder or the certificate 9 2 holder's agent or attorney, stating the date of sale, the 9 3 description of the parcel sold, the name of the purchaser, and 9 4 that the right of redemption will expire and a deed for the 9 5 parcel be made unless redemption is made within ninety days 9 6 from the completed service of the notice. The ninety-day 9 7 redemption period begins as provided in section 447.12. When 9 8 the notice is given by a county as a holder of a certificate 9 9 of purchase the notice shall be signed by the county treasurer 9 10 or the county attorney, and when given by a city, it shall be 9 11 signed by the city officer designated by resolution of the 9 12 council. When the notice is given by the Iowa finance 9 13 authority or a city or county agency holding the parcel as 9 14 part of an Iowa homesteading project, it shall be signed on 9 15 behalf of the agency or authority by one of its officers, as 9 16 authorized in rules of the agency or authority. 9 17 Sec. 16. Section 468.57, subsection 2, unnumbered 9 18 paragraph 1, Code Supplement 1995, is amended to read as 9 19 follows: 9 20 To pay the assessments in not less than ten nor more than 9 21 twenty equal installments, with the number of payments and 9 22 interest rate determined by the board, notwithstanding chapter 9 23 74A. The first installment of each assessment, or the total 9 24 amount if less than one hundred dollars, is due and payable on 9 25 July 1 next succeeding the date of the levy, unless the 9 26 assessment is filed with the county treasurer after May 31 in 9 27 any year. The first installment shall bear interest on the 9 28 whole unpaid assessment from the date of the levy as set by 9 29 the board to the first day of December following the due date. 9 30 The succeeding annual installments, with interest on the whole 9 31 unpaid amount, to the first day of December following the due 9 32 date, are respectively due on July 1 annually, and must be 9 33 paid at the same time and in the same manner as the first 9 34 semiannual payment of ordinary taxes. All future installments 9 35 of an assessment may be paid on any date by payment of the 10 1 then outstanding balance plus interestaccrued to the date of10 2paymentto the next December 1, or additional annual 10 3 installments may be paid after the current installment has 10 4 been paid before December 1. A payment must be for the full 10 5 amount of the next installment. If installments remain to be 10 6 paid, the next annual installment with interest added to 10 7 December 1 will be due. After December 1, if a drainage 10 8 assessment is not delinquent, a property owner may pay one- 10 9 half or all of the next annual installment of principal and 10 10 interest of a drainage assessment prior to the delinquency 10 11 date of the installment. When the next installment has been 10 12 paid in full, successive principal installments may be 10 13 prepaid. The county treasurer shall accept the payments of 10 14 the drainage assessment, and shall credit the next annual 10 15 installment or future installments of the drainage assessment 10 16 to the extent of the payment or payments, and shall remit the 10 17 payments to the drainage fund. If a property owner elects to 10 18 pay one or more principal installments in advance, the pay 10 19 schedule shall be advanced by the number of principal 10 20 installments prepaid. Each installment of an assessment with 10 21 interest on the unpaid balance is delinquent from October 1 10 22 after its due date, including those instances when the last 10 23 day of September is a Saturday or Sunday, and bears the same 10 24 delinquent interest as ordinary taxes. When collected, the 10 25 interest must be credited to the same drainage fund as the 10 26 drainage special assessment. 10 27 Sec. 17. APPLICABILITY DATES. Sections 8, 9, and 12 of 10 28 this Act are retroactively applicable to claims filed on or 10 29 after January 1, 1996. 10 30 Sec. 18. Section 444.28, Code 1995, is repealed. 10 31 EXPLANATION 10 32 This bill provides amendments to the powers and duties of 10 33 county treasurers. 10 34 Section 2 adds three provisions relating to the form and 10 35 method of payment made to county treasurers. The county 11 1 treasurers are to accept payment by cash, check, or other form 11 2 of legal tender or payment accepted by the federal internal 11 3 revenue service, but the treasurer may refuse payment in the 11 4 form of coins. The county treasurers may also accept 11 5 electronic transfers of moneys and may require a payor or 11 6 agent of a payor to pay by electronic transfer if the 11 7 aggregate payment is $100,000 or more. 11 8 Sections 1, 3, and 4 are corresponding amendments to 11 9 section 5 which changes reference to a fee book to a record of 11 10 fees within the county system. 11 11 Section 5 amends provisions relating to the keeping of 11 12 records of fees collected. The subsections are updated to 11 13 refer to the county system of records rather than to fee 11 14 books. Section 6 also updates the records of special 11 15 assessments to reflect the use of a county system of records 11 16 in lieu of books. 11 17 Sections 7, 8, 9, and 12 amend sections 425.2, 425.20, 11 18 425.23, and 435.22 to eliminate the late filing of claims for 11 19 homestead credits and other property tax credits. The 11 20 amendments allow an extension of the deadline from June 1 to 11 21 September 30 in the judgment of the county treasurer in lieu 11 22 of the director of revenue and finance. The date of 11 23 certification to the department of revenue and finance is 11 24 changed to May 1. Certification of special assessment claims 11 25 and claims for mobile homes to the department is changed to 11 26 November 15. 11 27 Section 10 strikes a personal property tax exemption for 11 28 persons serving in the armed forces of the United States while 11 29 they remain on active duty. 11 30 Section 11 amends the definition of consideration as it 11 31 relates to the sale price of real estate which is subject to 11 32 the real estate transfer tax. If enacted, the consideration 11 33 will include the sale price of the real estate and the amount 11 34 of an encumbrance or lien on the property only if the 11 35 encumbrance or lien is assumed by the grantee. 12 1 Section 13 requires that all bidders at tax sales be at 12 2 least eighteen years of age. 12 3 Sections 14 and 15 amend sections 446.39 and 447.9 to 12 4 remove a conflict with section 446.38 relating to the 12 5 conveyance of property with suspended taxes. 12 6 Section 16 changes the date of waivered drainage future 12 7 installment payments to be consistent with waivered special 12 8 assessments and also changes the delinquency penalty dates to 12 9 be consistent with the remainder of the tax collection 12 10 process. 12 11 Section 17 makes sections 8, 9, and 12 retroactively 12 12 applicable to claims filed on or after January 1, 1996. 12 13 Section 18 repeals the property tax limitations for cities 12 14 and counties for the fiscal year 1995. 12 15 LSB 3907SV 76 12 16 tj/jw/5.1
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