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House Journal: Page 1431: Tuesday, April 11, 1995

26   warrants issued by the auditor and presented for
27   payment in a warrant book enter into the county
system
28   the warrant number, date paid, and interest paid, if
29   any.  The treasurer shall record for each warrant
its
30   number, date, principal, name of the drawee, when
31   paid, to whom paid, and the amount of interest paid.
32     4.  The treasurer shall return the paid warrants to
33   the auditor.  The treasurer shall compare the warrants
34   with the warrant book and the word "canceled" shall be
35   written over the minute of the proper numbers in the
36   warrant book.  The original warrant shall be preserved
37   for at least two years.  The treasurer shall make
38   monthly reports to show for each warrant the number,
39   date, drawee's name, when paid, to whom paid, original
40   amount, and interest.
41     Sec. 7.  Section 331.554, subsection 2, Code 1995,
42   is amended by striking the subsection.
43     Sec. 8.  Section 384.65, subsection 6, Code 1995,
44   is amended to read as follows:
45     6.  Any After December 1, if a special assessment
46   is not delinquent, a property owner may elect to pay
47   one-half or all of any the next annual
installment of
48   principal and interest of a special assessment in
49   advance, with the second semiannual payment of
50   ordinary taxes collected in the year preceding the due

Page 3

 1   date of such installment prior to the delinquency
date
 2   of the installment.  When the next installment has
 3   been paid in full, successive principal installments
 4   may be prepaid.  The county treasurer shall accept
 5   such partial payment the payments of the special
 6   assessment, and shall credit the next annual
 7   installment or future installments of such the
special
 8   assessment to the extent of such the payment or
 9   payments, and shall remit the payments to the city.
10   If a property owner elects to pay one or more
11   principal installments in advance, the pay schedule
12   shall be advanced by the number of principal
13   installments prepaid.
14     Sec. 9.  Section 384.84, subsection 4, Code 1995,
15   is amended to read as follows:
16     4.  A lien shall not be imposed pursuant to this
17   section for a delinquent charge of less than five
18   dollars.  The governing body of the city utility or
19   enterprise may charge up to five dollars, and the
20   county treasurer may charge up to two five dollars,
as
21   an administrative expense of certifying and filing
22   this lien, which amounts shall be added to the amount
23   of the lien to be collected at the time of payment of
24   the assessment from the payor.  Administrative
25   expenses collected by the county treasurer on behalf
26   of the city utility or enterprise shall be paid to the
27   governing body of the city utility or enterprise, and
28   those collected by the county treasurer on behalf of
29   the county shall be credited to the county general

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index Index: House Journal (76th General Assembly: Session 1)

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