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Text: HF00527                           Text: HF00529
Text: HF00500 - HF00599                 Text: HF Index
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House File 528

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 445.10, Code 1997, 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 parcel on which
  1  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 10 that a parcel.  To preserve the tax lien it is only necessary
  1 11 to enter the notation for any each 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 parcel owned by the taxpayer, the treasurer
  1 16 is not required to make any further entry.  Any sale for a
  1 17 delinquent tax not noted on the county system is invalid.
  1 18 However, this section does not require that in order to
  1 19 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 1997, 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    Sec. 3.  EFFECTIVE DATE.  This bill takes effect July 1,
  1 35 1999.  
  2  1                           EXPLANATION
  2  2    This bill provides that a lien for unpaid property taxes
  2  3 shall attach to all of the taxpayer's property located in the
  2  4 county and subject to property tax.
  2  5    The bill takes effect July 1, 1999.  
  2  6 LSB 2604HH 77
  2  7 sc/cf/24
     
Text: HF00527                           Text: HF00529
Text: HF00500 - HF00599                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index
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