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PAG LIN 1 1 Section 1. Section 321.40, unnumbered paragraph 2, Code 1 2 1995, is amended to read as follows: 1 3 On or before the fifteenth day of the month of expiration 1 4 of a vehicle's registration the county treasurer shall send a 1 5 statement by mail of fees due to the appropriate owner of 1 6 record. The statement shall be mailed to the most current 1 7 address of record, showing information sufficient to identify 1 8 the vehicle and a listing of the various fees as appropriate. 1 9 Failure to receive a statement shall have no effect upon the 1 10 accrual of penalty at the appropriate date.This paragraph1 11applies to counties with a population of one hundred thousand1 12or more. This paragraph applies to any county with a1 13population of less than one hundred thousand at the discretion1 14of the county treasurer.1 15 Sec. 2. Section 321.45, subsection 4, Code 1995, is 1 16 amended to read as follows: 1 17 4.Within seven days of the sale and delivery of a mobile1 18home, the dealer making the sale shall certify to the county1 19treasurer of the county where the unit is delivered, the name1 20and address of the purchaser, the point of delivery to the1 21purchaser, and the make, year of manufacture, taxable size,1 22and identification number of the unit.A mobile home dealer, 1 23 as defined in section 322B.2, shall within fifteen days of 1 24 acquiring a used mobile or manufactured home, titled in Iowa, 1 25 apply for and obtain from the county treasurer of the dealer's 1 26 county of residence a new certificate of title for the mobile 1 27 or manufactured home. 1 28 Sec. 3. Section 331.506, subsection 1, Code 1995, is 1 29 amended to read as follows: 1 30 1. Except as provided in subsections 2 and 3, the auditor 1 31 shall sign or issue a county warrant only after approval of 1 32 the board by recorded vote. Each warrant shall be numbered 1 33 and the date, amount, number,and thename of the person to 1 34 whom issued, and the purpose for which the warrant is issued, 1 35 shall berecorded and filed in the auditor's officeentered in 2 1 the county system. Each warrant shall be made payable to the 2 2 person performing the service or furnishing the supplies for 2 3 which the warrant makes paymentand the purpose for which the2 4warrant is issued shall be stated on it. 2 5 Sec. 4. Section 331.552, subsection 4, Code 1995, is 2 6 amended to read as follows: 2 7 4. Keep the official county seal provided by the county. 2 8 The official seal shall be an impression seal on the face of 2 9 which shall appear the name of the county, the word "county" 2 10 which may be abbreviated, the word "treasurer" which may be 2 11 abbreviated, and the word "Iowa". The impression of the seal 2 12 shall be placed on each motor vehicleregistrationcertificate 2 13 of title signed by the treasurer. 2 14 Sec. 5. Section 331.552, Code 1995, is amended by adding 2 15 the following new subsection: 2 16 NEW SUBSECTION. 33. Issue motor vehicle licenses, non- 2 17 operator's identification cards, handicapped identification 2 18 devices, and other duties as appropriate, when authorized by 2 19 law. 2 20 Sec. 6. Section 331.553, Code 1995, is amended by adding 2 21 the following new subsection: 2 22 NEW SUBSECTION. 4. Charge five dollars, as an 2 23 administrative expense, for every rate, charge, rental, or 2 24 special assessment certified as a lien to the treasurer for 2 25 collection. This amount shall be added to the amount of the 2 26 lien, collected at the time of payment from the payor, and 2 27 credited to the county general fund. 2 28 Sec. 7. Section 331.554, subsections 1, 3, and 4, Code 2 29 1995, are amended to read as follows: 2 30 1. Upon receipt of a warrant, scrip, or other evidence of 2 31 the county's indebtedness, the treasurer shall endorse on it 2 32 the date ofits receipt, from whom it is received, and the2 33amount which the treasurer paid on itpayment. 2 34 3. The treasurer shallkeep a record of all warrants2 35issued by the auditor and presented for payment in a warrant3 1bookenter into the county system the warrant number, date 3 2 paid, and interest paid, if any.The treasurer shall record3 3for each warrant its number, date, principal, name of the3 4drawee, when paid, to whom paid, and the amount of interest3 5paid.3 6 4. The treasurer shall return the paid warrants to the 3 7 auditor.The treasurer shall compare the warrants with the3 8warrant book and the word "canceled" shall be written over the3 9minute of the proper numbers in the warrant book.The 3 10 original warrant shall be preserved for at least two years. 3 11 The treasurer shall make monthly reports to show for each 3 12 warrant the number, date, drawee's name, when paid, to whom 3 13 paid, original amount, and interest. 3 14 Sec. 8. Section 331.554, subsection 2, Code 1995, is 3 15 amended by striking the subsection. 3 16 Sec. 9. Section 384.65, subsection 6, Code 1995, is 3 17 amended to read as follows: 3 18 6.AnyAfter December 1, if a special assessment is not 3 19 delinquent, a property owner mayelect topay one-half or all 3 20 ofanythe next annual installment of principal and interest 3 21 of a special assessmentin advance, with the second semiannual3 22payment of ordinary taxes collected in the year preceding the3 23due date of such installmentprior to the delinquency date of 3 24 the installment. When the next installment has been paid in 3 25 full, successive principal installments may be prepaid. The 3 26 county treasurer shall acceptsuchthe partial payment of the 3 27 special assessment, and shall credit the next annual 3 28 installment or future installments ofsuchthe special 3 29 assessment to the extent ofsuchthe payment or payments, and 3 30 shall remit the payments to the city. If a property owner 3 31 elects to pay one or more principal installments in advance, 3 32 the pay schedule shall be advanced by the number of principal 3 33 installments prepaid. 3 34 Sec. 10. Section 384.84, subsection 4, Code 1995, is 3 35 amended to read as follows: 4 1 4. A lien shall not be imposed pursuant to this section 4 2 for a delinquent charge of less than five dollars. The 4 3 governing body of the city utility or enterprise may charge up 4 4 to five dollars, and the county treasurer may charge up totwo4 5 five dollars, as an administrative expense of certifying and 4 6 filing this lien, which amounts shall be added to the amount 4 7 of the lien to be collected at the time of payment of the 4 8 assessment from the payor. Administrative expenses collected 4 9 by the county treasurer on behalf of the city utility or 4 10 enterprise shall be paid to the governing body of the city 4 11 utility or enterprise, and those collected by the county 4 12 treasurer on behalf of the county shall be credited to the 4 13 county general fund. The lien has equal precedence with 4 14 ordinary taxes, may be certified to the county treasurer and 4 15 collected in the same manner as taxes, and is not divested by 4 16 a judicial sale. 4 17 Sec. 11. Section 435.1, subsection 4, unnumbered paragraph 4 18 1, Code 1995, is amended by striking the unnumbered paragraph 4 19 and inserting in lieu thereof the following: 4 20 "Mobile home park" means a site, lot, field, or tract of 4 21 land upon which three or more mobile homes, manufactured 4 22 homes, or modular homes, or a combination of any of these 4 23 homes are placed on developed spaces and operated as a single 4 24 for-profit enterprise with water, sewer, septic, and 4 25 electrical services available. 4 26 Sec. 12. Section 445.1, subsection 6, Code 1995, is 4 27 amended to read as follows: 4 28 6. "Taxes" means an annual ad valorem tax, a special 4 29 assessment, a drainage tax, a rate or charge, and taxes on 4 30mobilehomes pursuant to chapter 435 which are collectible by 4 31 the county treasurer. 4 32 Sec. 13. Section 445.3, Code 1995, is amended by adding 4 33 the following new unnumbered paragraph: 4 34 NEW UNNUMBERED PARAGRAPH. This section is remedial and 4 35 shall apply to all delinquent taxes included in a tax sale 5 1 certificate of purchase issued to a county. Upon assignment 5 2 of a county-held tax sale certificate, this section shall not 5 3 apply to the assignee. 5 4 Sec. 14. Section 445.4, Code 1995, is amended by adding 5 5 the following new unnumbered paragraph: 5 6 NEW UNNUMBERED PARAGRAPH. This section is remedial and 5 7 shall apply to all delinquent taxes included in a tax sale 5 8 certificate of purchase issued to a county. Upon assignment 5 9 of a county-held tax sale certificate, this section shall not 5 10 apply to the assignee. 5 11 Sec. 15. Section 445.16, Code 1995, is amended by adding 5 12 the following new unnumbered paragraph: 5 13 NEW UNNUMBERED PARAGRAPH. If the treasurer determines that 5 14 it is impractical to pursue collection of the total amount due 5 15 through the tax sale and the personal judgment remedies, the 5 16 treasurer shall make a written recommendation to the board of 5 17 supervisors to abate the amount due. The board of supervisors 5 18 shall abate, by resolution, the amount due and direct the 5 19 treasurer to strike the amount due from the county system. 5 20 Sec. 16. Section 445.37, unnumbered paragraph 1, Code 5 21 1995, is amended to read as follows: 5 22 If the semiannual installment of any tax has not been paid 5 23 before October 1 succeeding the levy, that amount becomes 5 24 delinquent from October 1 after dueunless, including those 5 25 instances when the last day of September is a Saturday or 5 26 Sundayin which case the amount of those taxes becomes5 27delinquent from the following Tuesday. If the second 5 28 installment is not paid before April 1 succeeding its 5 29 maturity, it becomes delinquent from April 1 after dueunless, 5 30 including those instances when the last day of March is a 5 31 Saturday or Sundayin which case the amount of that5 32installment becomes delinquent from the following Tuesday. 5 33 This paragraphdoes not applyapplies tospecial assessments5 34or rates or chargesall taxes as defined in section 445.1, 5 35 subsection 6. 6 1 Sec. 17. Section 446.15, Code 1995, is amended to read as 6 2 follows: 6 3 446.15 OFFER FOR SALE. 6 4 The county treasurer shall,offer for sale, on the day of 6 5 the saleoffer for sale, each parcel separately,for the total 6 6 amount due against each parcel advertised for sale. 6 7 Sec. 18. Section 446.16, Code 1995, is amended to read as 6 8 follows: 6 9 446.16 BID &endash; PURCHASER. 6 10 The person who offers to pay the total amount due, which is 6 11 a lien on any parcel, for the smallest percentage of the 6 12 parcel is the purchaser, and when the purchaser designates the 6 13 percentage of any parcel for which the purchaser will pay the 6 14 total amount due, the percentage thus designated shall give 6 15 the person an undivided interest upon the issuance of a 6 16 treasurer's deed, as provided in chapter 448. If two or more 6 17 persons have placed an equal bid and the bids are the smallest 6 18 percentage offered, the county treasurer shall use a random 6 19 selection process to select the bidder to whom a certificate 6 20 of purchase will be issued. 6 21 PARAGRAPH DIVIDED. The delinquent tax lien transfers with 6 22 the tax sale certificate, whether held by the county or 6 23 purchased by an individual, through assignment or direct 6 24 purchase at the tax sale. The delinquent tax lien expires 6 25 when the tax sale certificate expires. 6 26 Sec. 19. Section 446.19, unnumbered paragraph 1, Code 6 27 1995, is amended to read as follows: 6 28 When a parcel is offered at a tax sale under section 6 29 446.18, and no bid is received, or if the bid received is less 6 30 than the total amount due, the county in which the parcel is 6 31 located, through itsboard of supervisorscounty treasurer, 6 32 shall bid for the parcel a sum equal to the total amount due. 6 33 Money shall not be paid by the county or other tax-levying or 6 34 tax-certifying body for the purchase, but each of the tax- 6 35 levying and tax-certifying bodies having any interest in the 7 1 taxes shall be charged with the total amount due the tax- 7 2 levying or tax-certifying body as its just share of the 7 3 purchase price. 7 4 Sec. 20. Section 446.20, Code 1995, is amended by adding 7 5 the following new subsection: 7 6 NEW SUBSECTION. 3. This section is remedial and shall 7 7 apply to all delinquent taxes included in a tax sale 7 8 certificate of purchase issued to a county. Upon assignment 7 9 of a county-held tax sale certificate, this section shall not 7 10 apply to the assignee. 7 11 Sec. 21. Section 446.31, unnumbered paragraph 1, Code 7 12 1995, is amended to read as follows: 7 13 The certificate of purchase is assignable by endorsement 7 14 and entry in the county system in the office of county 7 15 treasurer of the county from which the certificate was issued, 7 16 and when the assignment is so entered and the assignment 7 17 transaction fee paid, it shall vest in the assignee or legal 7 18 representatives of the assignee all the right and title of the 7 19 assignor. The statement in the treasurer's deed of the fact 7 20 of the assignment is presumptive evidence of that fact. For 7 21 each assignment transaction, the treasurer shall charge the 7 22 assignee an assignment transaction fee of ten dollars to be 7 23 deposited in the county general fund. The assignment 7 24 transaction fee shall not be added to the amount necessary to 7 25 redeem. 7 26 PARAGRAPH DIVIDED. When the county acquires a certificate 7 27 of purchase, the board of supervisors may assign the 7 28 certificate for the total amount due as of the date of 7 29 assignment or compromise the total amount due and assign the 7 30 certificate.AAn assignment or a compromise and assignment 7 31 shall be by written agreement. A copy of the agreement shall 7 32 be filed with the treasurer. For each assignment transaction, 7 33 the treasurer shall collect from the assignee an assignment 7 34 transaction fee of ten dollars to be deposited in the county 7 35 general fund, the assignment transaction fee shall not be 8 1 added to the amount necessary to redeem. All money received 8 2 from the assignment of county-held certificates of purchase 8 3 shall be apportioned to the tax-levying and certifying bodies 8 4 in proportion to their interests in the taxes for which the 8 5 parcel was sold with all interest, fees, and costs deposited 8 6 in the county general fund. After assignment of a certificate 8 7 of purchase which is held by the county, section 446.37 8 8 applies. In that instance, the three-year requirement shall 8 9 be calculated from the dateofthe assignment is recorded by 8 10 the treasurer in the county system. When the assignment is 8 11 entered and the assignment transaction fee is paid, all of the 8 12 rights and title of the assignor shall vest in the assignee or 8 13 the legal representative of the assignee. The statement in 8 14 the treasurer's deed of fact of the assignment is presumptive 8 15 evidence of the fact. 8 16 Sec. 22. Section 447.9, unnumbered paragraph 2, Code 1995, 8 17 is amended to read as follows: 8 18 Service of the notice shallalsobe made by mail on any 8 19 mortgagee having a lien upon the parcel, a vendor of the 8 20 parcel under a recorded contract of sale, a lessor who has a 8 21 recorded lease or memorandum of a recorded lease, and any 8 22 other person who has an interest of record, at the person's 8 23 last known address, and on the state of Iowa in case of an 8 24 old-age assistance lien by service upon the state department 8 25 of human services. The notice shallalsobe served on any 8 26 city where the parcel is situated. Notice shall not be served 8 27 after the filing of the affidavit required by section 447.12. 8 28 Only those persons who are required to besentserved the 8 29 notice of expiration as provided in this section or who have 8 30 acquired an interest in or possession of the parcel subsequent 8 31 to the filing of the notice of expiration of the right of 8 32 redemption are eligible to redeem a parcel from tax sale. 8 33 Sec. 23. Section 448.3, Code 1995, is amended to read as 8 34 follows: 8 35 448.3 EXECUTION AND EFFECT OF DEED. 9 1 The deed shall be signed by the county treasurer as such, 9 2 and acknowledged by the treasurer before some officer 9 3 authorized to take acknowledgments, and when substantially 9 4 thus executed and recorded in the proper record in the office 9 5 of the recorder of the county in which the parcel is situated, 9 6 shall vest in the purchaser all the right, title, interest, 9 7 and estate of the former owner in and to the parcel conveyed, 9 8 subject to all restrictive covenants, resulting from prior 9 9 conveyances in the chain of title to the former owner, all the 9 10 right and interest of a holder of a certificate of purchase 9 11 from a tax sale occurring after the tax sale for which the 9 12 deed was issued, and all the right, title, interest, and claim 9 13 of the state and county to the parcel. The issuance of the 9 14 deed shall operate to cancel all suspended taxes. 9 15 Sec. 24. Section 448.15, unnumbered paragraph 2, Code 9 16 1995, is amended to read as follows: 9 17 State of Iowa, ) 9 18 ........ County. ) ss. 9 19 I, ............., being first duly sworn, on oath depose 9 20 and say that on ...... (date) the county treasurer issued a 9 21 tax deed to ...... (grantee) for the following described 9 22 parcel: ........; that the tax deed was filed for record in 9 23 the office of the county recorder of ...... county, Iowa, on 9 24 ...... (date), and appears in the records of the office in 9 25 ...... county as recorded in Book ... Page ... of the ...... 9 26 Records; and that ......is now in possession of the parcel9 27andclaims title to an individual ...... percent interest in 9 28 the parcel by virtue of the tax deed, or purported tax title. 9 29 Sec. 25. Section 468.57, subsection 2, unnumbered 9 30 paragraph 1, Code 1995, is amended to read as follows: 9 31 To pay the assessments in not less than ten nor more than 9 32 twenty equal installments, with the number of payments and 9 33 interest rate determined by the board, notwithstanding chapter 9 34 74A. The first installment of each assessment, or the total 9 35 amount if less than one hundred dollars, is due and payable on 10 1 July 1 next succeeding the date of the levy, unless the 10 2 assessment is filed with the county treasurer after May 31 in 10 3 any year. The first installment shall bear interest on the 10 4 whole unpaid assessment from the date of the levy as set by 10 5 the board to the first day of December following the due date. 10 6 The succeeding annual installments, with interest on the whole 10 7 unpaid amount, to the first day of December following the due 10 8 date, are respectively due on July 1 annually, and must be 10 9 paid at the same time and in the same manner as the first 10 10 semiannual payment of ordinary taxes. All future installments 10 11 of an assessment may be paid on any date by payment of the 10 12 then outstanding balance plus interest accrued to the date of 10 13 payment. Each installment of an assessment with interest on 10 14 the unpaid balance is delinquent from October 1 after its due 10 15 date,unlessincluding those instances when the last day of 10 16 September is a Saturday or Sunday,in which case the10 17installment becomes delinquent from the following Tuesday,and 10 18 bears the same delinquent interest as ordinary taxes. When 10 19 collected, the interest must be credited to the same drainage 10 20 fund as the drainage special assessment. 10 21 Sec. 26. EFFECTIVE DATES. 10 22 1. This section and sections 18, 19, 21, and 22 of this 10 23 Act, being deemed of immediate importance, take effect upon 10 24 enactment. 10 25 2. The remaining sections of this Act take effect July 1, 10 26 1995. 10 27 Sec. 27. APPLICABILITY DATE. Section 12 of this Act 10 28 applies to the tax year beginning July 1, 1995, for which 10 29 taxes are payable during the fiscal year beginning July 1, 10 30 1996, and ending June 30, 1997. 10 31 EXPLANATION 10 32 This bill changes some duties, eliminates some duties, and 10 33 adds some powers and duties of county treasurers. 10 34 Section 1 requires all county treasurers to mail a 10 35 statement of fees due for the renewal of vehicle 11 1 registrations. Currently, the treasurers of counties of over 11 2 100,000 population are required to make the mailing while the 11 3 remainder have the option of doing the mailing. (state 11 4 mandate) 11 5 Section 2 removes a requirement that mobile home dealers 11 6 provide certain information to the county treasurer within 11 7 seven days of the sale of a mobile home. This information is 11 8 available when the title is transferred. However, mobile home 11 9 dealers and manufactured home dealers must apply for a new 11 10 title within 15 days after acquiring a used mobile or 11 11 manufactured home. 11 12 Section 3 provides that each county warrant shall include 11 13 the purpose for which it is issued along with other 11 14 information which is entered into the county system. 11 15 Section 4 provides that the official county seal shall be 11 16 placed on a motor vehicle certificate of title rather than on 11 17 the certificate of registration. 11 18 Section 5 adds a duty for county treasurers to issue motor 11 19 vehicle licenses, nonoperator's identification cards, and 11 20 handicapped identification devices when authorized by law. 11 21 Section 6 authorizes the county treasurer to charge a $5 11 22 administration fee for each rate, rental, charge, or special 11 23 assessment certified for collection by the county treasurer. 11 24 Sections 7 and 8 relate to county warrants by striking 11 25 reference to outdated procedures regarding the warrants and 11 26 the recording of their numbers, amounts, interest, and other 11 27 information. The information is currently kept in the county 11 28 system. 11 29 Section 9 provides procedures for the prepayment of special 11 30 assessments by a taxpayer. 11 31 Section 10 increases the fee from $2 to $5 which the county 11 32 treasurer may charge for administrative expenses. 11 33 Section 11 amends the definition of mobile home park. 11 34 Section 12 adds drainage taxes to the definition of taxes 11 35 in chapter 445. 12 1 Sections 13 through 15 relate to the collection of property 12 2 taxes through legal action or personal judgment process. 12 3 These sections will allow collection of taxes by personal 12 4 judgment which were delinquent prior to April 1, 1992, when 12 5 the procedure was originally authorized. 12 6 Section 16 relates to the delinquency dates for the 12 7 collection of semiannual real estate taxes. 12 8 Section 17 relates to the tax sale of each separate parcel 12 9 of property by the county treasurer for delinquent taxes. 12 10 Section 18 provides a random selection process to determine 12 11 the successful bidder if two or more bids are equal. 12 12 Section 19 authorizes the county treasurer to make bids on 12 13 parcels of land which have delinquent taxes and no other bids. 12 14 Section 20 relates to the collection of delinquent taxes by 12 15 sale of the property and issuance of a tax sale certificate of 12 16 purchase to the county. 12 17 Section 21 provides for an assignment transaction fee of 12 18 $10 payable when a tax sale certificate of purchase is 12 19 assigned. The section also outlines assignment procedures and 12 20 compromise and assignment procedures. 12 21 Section 22 provides that after the 90 days' notice of the 12 22 right of redemption has been filed with the treasurer, a party 12 23 that has subsequently acquired a record of interest in a 12 24 parcel would be allowed to redeem from the tax sale even 12 25 though the party was not provided with the notice. 12 26 Section 23 provides that the right and interest of a holder 12 27 of a certificate of purchase from a tax sale occurring after 12 28 the tax sale for which the deed was issued is recognized. 12 29 Section 24 provides that a titleholder, who has an interest 12 30 in, but not necessarily possession of, a parcel of land by 12 31 virtue of a tax deed, may file an affidavit requesting claims 12 32 against the same parcel be filed with the county recorder 12 33 within 120 days of the filing of the affidavit. Currently, 12 34 only a titleholder by virtue of a tax deed who is in 12 35 possession of the parcel may file the 120-day affidavit. 13 1 Section 25 relates to the delinquency date for the annual 13 2 payment of special assessments for drainage projects. 13 3 Section 26 provides that the sections relating to the 13 4 annual tax sale held in June shall become effective upon 13 5 enactment. 13 6 This bill may create a state mandate as provided in chapter 13 7 25B. 13 8 LSB 2037SC 76 13 9 tj/jw/5
Text: SSB00274 Text: SSB00276 Text: SSB00200 - SSB00299 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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