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House Journal: Page 1432: Tuesday, April 11, 1995

30   fund.  The lien has equal precedence with ordinary
31   taxes, may be certified to the county treasurer and
32   collected in the same manner as taxes, and is not
33   divested by a judicial sale.
34     Sec. 10.  Section 435.1, subsection 4, unnumbered
35   paragraph 1, Code 1995, is amended by striking the
36   unnumbered paragraph and inserting in lieu thereof the
37   following:
38     "Mobile home park" means a site, lot, field, or
39   tract of land upon which three or more mobile homes,
40   manufactured homes, or modular homes, or a combination
41   of any of these homes are placed on developed spaces
42   and operated as a for-profit enterprise with water,
43   sewer or septic, and electrical services available.
44     Sec. 11.  Section 445.1, subsection 6, Code 1995,
45   is amended to read as follows:
46     6.  "Taxes" means an annual ad valorem tax, a
47   special assessment, a drainage tax, a rate or charge,
48   and taxes on mobile homes pursuant to chapter 435
49   which are collectible by the county treasurer.
50     Sec. 12.  Section 445.3, Code 1995, is amended by

Page 4

 1   adding the following new unnumbered paragraph:
 2     NEW UNNUMBERED PARAGRAPH.  This section is remedial
 3   and shall apply to all delinquent taxes included in a
 4   tax sale certificate of purchase issued to a county.
 5   Upon assignment of a county-held tax sale certificate,
 6   this section shall not apply to the assignee.
 7     Sec. 13.  Section 445.4, Code 1995, is amended by
 8   adding the following new unnumbered paragraph:
 9     NEW UNNUMBERED PARAGRAPH.  This section is remedial
10   and shall apply to all delinquent taxes included in a
11   tax sale certificate of purchase issued to a county.
12   Upon assignment of a county-held tax sale certificate,
13   this section shall not apply to the assignee.
14     Sec. 14.  Section 445.16, Code 1995, is amended by
15   adding the following new unnumbered paragraph:
16     NEW UNNUMBERED PARAGRAPH.  If the treasurer
17   determines that it is impractical to pursue collection
18   of the total amount due through the tax sale and the
19   personal judgment remedies, the treasurer shall make a
20   written recommendation to the board of supervisors to
21   abate the amount due.  The board of supervisors shall
22   abate, by resolution, the amount due and direct the
23   treasurer to strike the amount due from the county
24   system.
25     Sec. 15.  Section 445.37, unnumbered paragraph 1,
26   Code 1995, is amended to read as follows:
27     If the semiannual installment of any tax has not
28   been paid before October 1 succeeding the levy, that
29   amount becomes delinquent from October 1 after due
30   unless, including those instances when the last day of
31   September is a Saturday or Sunday in which case the
32   amount of those taxes becomes delinquent from the
33   following Tuesday.  If the second installment is not

Iowa General Assembly

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

© 1995 Cornell College and League of Women Voters of Iowa

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