Iowa General Assembly Banner

 
Text: HF00644                           Text: HF00646
Text: HF00600 - HF00699                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

House File 645

Partial Bill History

Bill Text

PAG LIN
  1  1                                           HOUSE FILE 645
  1  2 
  1  3                             AN ACT
  1  4 RELATING TO THE FINANCIAL AND REGULATORY PROCEDURES OF
  1  5    COUNTIES, CITIES, AND DRAINAGE DISTRICTS, BY AMENDING 
  1  6    THE POWERS AND DUTIES OF COUNTY TREASURERS AND INCLUDING 
  1  7    AN EFFECTIVE DATE PROVISION.
  1  8 
  1  9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 
  1 10 
  1 11    Section 1.  Section 321.44A, Code 1997, is amended to read
  1 12 as follows:
  1 13    321.44A  VOLUNTARY CONTRIBUTION – ANATOMICAL GIFT PUBLIC
  1 14 AWARENESS AND TRANSPLANTATION FUND – AMOUNT RETAINED BY
  1 15 COUNTY TREASURER.
  1 16    For each application for registration or renewal, the
  1 17 county treasurer or the department shall request through use
  1 18 of a written form, and, if the application is made in person,
  1 19 through verbal communication, that an applicant make a
  1 20 voluntary contribution of one dollar or more to the anatomical
  1 21 gift public awareness and transplantation fund established
  1 22 pursuant to section 142C.15.  Moneys Ninety-five percent of
  1 23 the moneys collected in the form of contributions shall be
  1 24 remitted to the treasurer of state for deposit in the fund to
  1 25 be used for the purposes specified for the fund.  The
  1 26 remaining five percent shall be retained by the county
  1 27 treasurer for deposit in the general fund of the county.  The
  1 28 director shall adopt rules to administer this section.
  1 29    Sec. 2.  Section 321.52, subsections 2 and 3, Code 1997,
  1 30 are amended to read as follows:
  1 31    2.  The purchaser or transferee of a motor vehicle for
  1 32 which a certificate of title is issued which is sold for scrap
  1 33 or junk shall surrender the certificate of title, properly
  1 34 endorsed and signed by the previous owner, to the county
  1 35 treasurer of the county of residence of the transferee, and
  2  1 shall apply for a junking certificate from the county
  2  2 treasurer, within fifteen days after assignment of the
  2  3 certificate of title.  The county treasurer shall issue to
  2  4 such person without fee a junking certificate.  A junking
  2  5 certificate shall authorize the holder to possess, transport
  2  6 or transfer by endorsement the ownership of the junked
  2  7 vehicle.  A certificate of title shall not again be issued for
  2  8 the vehicle subsequent to the issuance of a junking
  2  9 certificate except as provided in subsection 3.  The county
  2 10 treasurer shall cancel the record of the vehicle and forward
  2 11 the certificate of title to the department.  The junking
  2 12 certificate shall be of a form to allow for the assignment of
  2 13 ownership of the vehicle.  The junking certificate shall
  2 14 provide a space for the notation of the transferee of the
  2 15 component parts of the vehicle transferred by the owner of the
  2 16 vehicle.  The junking certificate shall be printed on the
  2 17 registration receipt form and shall be imprinted with the
  2 18 words "junking certificate", as prescribed by the department.
  2 19 A space for transfer by endorsement shall be on the reverse
  2 20 side of the junking certificate.  A separate form for the
  2 21 notation of the transfer of component parts shall be attached
  2 22 to the junking certificate when the certificate is issued.
  2 23    3.  When a vehicle for which a certificate of title is
  2 24 issued is junked or dismantled by the owner, the owner shall
  2 25 detach the registration plates and surrender the plates to the
  2 26 county treasurer, unless the plates are properly assigned to
  2 27 another vehicle.  The owner shall also surrender the
  2 28 certificate of title to the county treasurer.  Upon
  2 29 surrendering the certificate of title and application for
  2 30 junking certificate, the county treasurer shall issue to the
  2 31 person, without fee, a junking certificate, which shall
  2 32 authorize the holder to possess, transport or transfer
  2 33 ownership of the junked vehicle by endorsement of the junking
  2 34 certificate.  The county treasurer shall hold the surrendered
  2 35 certificate of title, registration receipt, application for
  3  1 junking certificate, and, if applicable, the registration
  3  2 plates for a period of fourteen days following the issuance of
  3  3 a junking certificate under this subsection.  Within the
  3  4 fourteen-day period the person who was issued the junking
  3  5 certificate and to whom the vehicle was titled or assigned may
  3  6 surrender to the county treasurer the junking certificate, and
  3  7 upon the person's payment of appropriate fees and taxes and
  3  8 payment of any credit for registration fees received by the
  3  9 person for the vehicle under section 321.46, subsection 3, the
  3 10 county treasurer shall issue to the person a certificate of
  3 11 title for the vehicle.  After the expiration of the fourteen-
  3 12 day period, a county treasurer shall not issue a certificate
  3 13 of title for a junked vehicle for which a junking certificate
  3 14 is issued.  The county treasurer shall cancel the record of
  3 15 the vehicle and forward the certificate of title to the
  3 16 department.
  3 17    However, upon application the department upon a showing of
  3 18 good cause may issue a certificate of title after the
  3 19 fourteen-day period for a junked vehicle for which a junking
  3 20 certificate has been issued.  For purposes of this subsection,
  3 21 "good cause" means that the junking certificate was obtained
  3 22 by mistake or inadvertence.  If a person's application to the
  3 23 department is denied, the person may make application for a
  3 24 certificate of title under the bonding procedure as provided
  3 25 in section 321.24, if the vehicle qualifies as an antique
  3 26 vehicle under section 321.115, subsection 1, or the person may
  3 27 seek judicial review as provided under sections 17A.19 and
  3 28 17A.20.
  3 29    Sec. 3.  Section 321.105, unnumbered paragraph 2, Code
  3 30 1997, is amended to read as follows:
  3 31    The registration fee shall be paid to the county treasurer
  3 32 at the same time the application is made for the registration
  3 33 or reregistration of the motor vehicle or trailer.  An owner
  3 34 may, when applying for registration or reregistration of a
  3 35 motor vehicle or trailer, request that the plates be mailed to
  4  1 the owner's post-office address.  The owner's request shall be
  4  2 accompanied by a mailing fee as determined annually by the
  4  3 director in consultation with the Iowa county treasurers
  4  4 association.
  4  5    Sec. 4.  Section 331.508, subsection 6, Code 1997, is
  4  6 amended to read as follows:
  4  7    6.  Fee book Record of fees as provided in section 331.902.
  4  8    Sec. 5.  Section 331.553, Code 1997, is amended by adding
  4  9 the following new subsections:
  4 10    NEW SUBSECTION.  5.  Accept electronic transfers or funds
  4 11 in payment of moneys due to the county, including but not
  4 12 limited to, credits and reimbursements received from the
  4 13 state, tax payments, and tax sale redemptions.
  4 14    NEW SUBSECTION.  6.  Require a payor or an agent of a payor
  4 15 to make payment by electronic transfer of the funds when the
  4 16 payment totals one hundred thousand dollars or more.
  4 17    Sec. 6.  Section 331.606, subsection 1, Code 1997, is
  4 18 amended to read as follows:
  4 19    1.  In addition to other requirements specified by law, the
  4 20 recorder shall note in the fee book county system the date of
  4 21 filing of each instrument, the number and character of the
  4 22 instrument, and the name of each grantor and grantee named in
  4 23 the instrument.  In numbering the instruments, the recorder
  4 24 may start with the number one immediately following the date
  4 25 of annual settlement with the board and continue to number
  4 26 them consecutively until the next annual settlement with the
  4 27 board or the recorder may start with number one on the first
  4 28 working day of the calendar year and continue to number the
  4 29 instruments consecutively until the last working day of the
  4 30 calendar year.
  4 31    Sec. 7.  Section 331.607, subsection 3, Code 1997, is
  4 32 amended to read as follows:
  4 33    3.  A fee book record of fees as provided in section
  4 34 331.902.
  4 35    Sec. 8.  Section 331.655, subsection 3, Code 1997, is
  5  1 amended to read as follows:
  5  2    3.  The sheriff shall keep an accurate record of the fees
  5  3 collected in a fee book the county system, make a quarterly
  5  4 report of the fees collected to the board, and pay the fees
  5  5 belonging to the county into the county treasury as provided
  5  6 in section 331.902.
  5  7    Sec. 9.  Section 331.902, subsections 2 and 3, Code 1997,
  5  8 are amended to read as follows:
  5  9    2.  Each elective officer specified in subsection 1 shall
  5 10 keep a fee book as a part of the permanent county records of
  5 11 the office.  The book shall be ruled in appropriate columns
  5 12 for the date, kind of service, for whom rendered, and the
  5 13 amount of fee or charge collected maintain a permanent record
  5 14 in the county system of each fee and charge collected.  The
  5 15 record shall show the date, amount, payor, and type of
  5 16 service, and, when the fee is for recording an instrument, the
  5 17 names of the parties to the instrument.  The required
  5 18 information shall be recorded in the fee book when the service
  5 19 is rendered.
  5 20    3.  Each elective officer specified in subsection 1 shall
  5 21 make a quarterly report to the board showing, by type, the
  5 22 fees collected during the preceding quarter.  The officer
  5 23 shall pay at least quarterly to the county treasury the fees
  5 24 and charges collected, receive duplicate receipts for the
  5 25 payment, and file one of the receipts in the office of the
  5 26 auditor, except for the county auditor's transfer fees, which
  5 27 shall be paid directly to the county treasurer by the county
  5 28 recorder.  The officer shall note in the officer's fee book
  5 29 receive a receipt and maintain a record of the date and amount
  5 30 of each payment into the county treasury.  This subsection
  5 31 does not apply to the county treasurer if the county treasurer
  5 32 credits the fees daily to the county treasury and reports the
  5 33 receipts on the monthly report to the auditor and the board of
  5 34 supervisors.
  5 35    Sec. 10.  Section 384.59, subsection 1, Code 1997, is
  6  1 amended to read as follows:
  6  2    1.  A description and parcel number of each lot to be
  6  3 assessed.
  6  4    Sec. 11.  Section 384.60, subsection 5, unnumbered
  6  5 paragraph 3, Code 1997, is amended to read as follows:
  6  6    The county treasurer shall place on the tax list enter on
  6  7 the county system the amounts to be assessed against each lot
  6  8 within the assessment district, as certified.
  6  9    Sec. 12.  Section 384.63, unnumbered paragraphs 2 and 4,
  6 10 Code 1997, are amended to read as follows:
  6 11    The council shall, by resolution, provide that the
  6 12 deficiencies for the lots specially benefited by a public
  6 13 improvement shall be certified to the county treasurer, who
  6 14 shall record them in a separate book entitled "Special
  6 15 Assessment Deficiencies" the county system as "special
  6 16 assessment deficiencies", and to the appropriate city official
  6 17 charged with the responsibility of issuing building permits,
  6 18 who shall notify the council when a private improvement is
  6 19 subsequently constructed on any lot subject to a deficiency.
  6 20 Certification to the county treasurer shall include a legal
  6 21 description of each lot.  The period of amortization for a
  6 22 public improvement for which there are deficiencies shall
  6 23 commence with the adoption of the resolution of necessity and
  6 24 extend for the same period for which installments of
  6 25 assessments for the project are made payable.  Deficiencies
  6 26 may be assessed only during the period of amortization, which
  6 27 shall also be certified to the county treasurer and the city
  6 28 official charged with the responsibility of issuing building
  6 29 permits.  Certification to the county treasurer shall include
  6 30 a legal description of each lot.
  6 31    An owner may appeal from the amount of the assessment
  6 32 within thirty days of the date notice is mailed.  County
  6 33 officials shall collect a deficiency assessment, commencing in
  6 34 the year following the assessment, in the manner provided for
  6 35 the collection of other special assessments.  Upon collection,
  7  1 the county treasurer shall make the appropriate credit entries
  7  2 in the "Special Assessment Deficiencies" book county system,
  7  3 and shall credit the amounts collected as provided for other
  7  4 special assessments on the same public improvement, or to the
  7  5 city, to the extent that the deficiency has been previously
  7  6 paid from other city funds.
  7  7    Sec. 13.  Section 384.70, Code 1997, is amended to read as
  7  8 follows:
  7  9    384.70  REDEMPTION BY BONDHOLDER.
  7 10    A holder of a special assessment bond payable in whole or
  7 11 in part out of a special assessment against any lot or parcel
  7 12 of ground, or a city within which the lot or parcel of ground
  7 13 is situated, which lot or parcel of ground has been sold for
  7 14 taxes, either general or special, may have an assignment of
  7 15 any certificate of tax sale of the property for any general
  7 16 taxes or special taxes thereon, upon tender to the holder or
  7 17 to the county auditor treasurer of the amount to which the
  7 18 holder of the tax sale certificate would be entitled in case
  7 19 of redemption.
  7 20    Sec. 14.  Section 427.9, Code 1997, is amended to read as
  7 21 follows:
  7 22    427.9  SUSPENSION OF TAXES, ASSESSMENTS, AND RATES OR
  7 23 CHARGES, INCLUDING INTEREST, FEES, AND COSTS.
  7 24    If a person is a recipient of federal supplementary
  7 25 security income or state supplementary assistance, as defined
  7 26 in section 249.1, or is a resident of a health care facility,
  7 27 as defined by section 135C.1, which is receiving payment from
  7 28 the department of human services for the person's care, the
  7 29 person shall be deemed to be unable to contribute to the
  7 30 public revenue.  The director of human services shall notify a
  7 31 person receiving such assistance of the tax suspension
  7 32 provision and shall provide the person with evidence to
  7 33 present to the appropriate county board of supervisors which
  7 34 shows the person's eligibility for tax suspension on parcels
  7 35 owned, possessed, or upon which the person is paying taxes as
  8  1 a purchaser under contract.  The board of supervisors so
  8  2 notified, without the filing of a petition and statement as
  8  3 specified in section 427.8, shall order the county treasurer
  8  4 to suspend the collection of all the taxes, special
  8  5 assessments, and rates or charges, including interest, fees,
  8  6 and costs, assessed against the parcels and remaining unpaid
  8  7 by the person or contractually payable by the person, for such
  8  8 time as the person remains the owner or contractually
  8  9 prospective owner of the parcels, and during the period the
  8 10 person receives assistance as described in this section.  The
  8 11 county board of supervisors shall annually send to the
  8 12 department of human services the names and social security
  8 13 numbers of persons receiving a tax suspension pursuant to this
  8 14 section.  The department shall verify the continued
  8 15 eligibility for tax suspension of each name on the list and
  8 16 shall return the list to the board of supervisors.  The
  8 17 director of human services shall advise the person that the
  8 18 person may apply for an additional property tax credit
  8 19 pursuant to sections 425.16 to 425.39 which shall be credited
  8 20 against the amount of the taxes suspended.
  8 21    Sec. 15.  Section 435.1, subsection 2, Code 1997, is
  8 22 amended to read as follows:
  8 23    2.  "Manufactured home" is a factory-built structure built
  8 24 under authority of 42 U.S.C. } 5403, is required by federal
  8 25 law to display a seal from the United States department of
  8 26 housing and urban development, and was constructed on or after
  8 27 June 15, 1976.  If a manufactured home is placed in a mobile
  8 28 home park, the home must be titled and is subject to the
  8 29 mobile home square foot tax.  If a manufactured home is placed
  8 30 outside a mobile home park, the home must be titled and is to
  8 31 be assessed and taxed as real estate.
  8 32    Sec. 16.  Section 435.1, subsection 5, Code 1997, is
  8 33 amended to read as follows:
  8 34    5.  "Modular home" means a factory-built structure built on
  8 35 a permanent chassis which is manufactured to be used as a
  9  1 place of human habitation, is constructed to comply with the
  9  2 Iowa state building code for modular factory-built structures,
  9  3 and must display the seal issued by the state building code
  9  4 commissioner.  If a modular home is placed in a mobile home
  9  5 park, the home is subject to the annual tax as required by
  9  6 section 435.22.  If a modular home is placed outside a mobile
  9  7 home park, the home shall be considered real property and is
  9  8 to be assessed and taxed as real estate.
  9  9    Sec. 17.  Section 445.37, Code 1997, is amended by adding
  9 10 the following new unnumbered paragraph:
  9 11    NEW UNNUMBERED PARAGRAPH.  To avoid interest on delinquent
  9 12 taxes a payment must be received by the treasurer on or before
  9 13 the last business day of the month preceding the delinquent
  9 14 date, or mailed with appropriate postage and applicable fees
  9 15 paid, and a United States postal service postmark affixed to
  9 16 the payment envelope, with the postmark bearing a date
  9 17 preceding the delinquent date.  Items returned to the sender
  9 18 by the United States postal service for insufficient postage
  9 19 or applicable fees shall be assessed interest, unless the
  9 20 appropriate postage and fees are paid and the items are
  9 21 postmarked again before the delinquent date.
  9 22    Sec. 18.  Section 446.9, subsection 2, Code 1997, is
  9 23 amended to read as follows:
  9 24    2.  Publication of the time and place of the annual tax
  9 25 sale shall be made once by the treasurer in an at least one
  9 26 official newspaper in the county as selected by the board of
  9 27 supervisors and designated by the treasurer at least one week,
  9 28 but not more than three weeks, before the day of sale.  The
  9 29 publication shall contain a description of the parcel to be
  9 30 sold that is clear, concise, and sufficient to distinguish the
  9 31 parcel to be sold from all other parcels.  All items offered
  9 32 for sale pursuant to section 446.18 may be indicated by an "s"
  9 33 or by an asterisk.  The publication shall also contain the
  9 34 name of the person in whose name the parcel to be sold is
  9 35 taxed, the amount delinquent for which the parcel is liable
 10  1 each year, the amount of the interest, fees, costs, and the
 10  2 cost of publication in the newspaper, all to be incorporated
 10  3 as a single sum.  The publication shall contain a statement
 10  4 that, after the sale, if the parcel is not redeemed within the
 10  5 period provided in chapter 447, the right to redeem expires
 10  6 and a deed may be issued.
 10  7    Sec. 19.  Section 446.16, Code 1997, is amended to read as
 10  8 follows:
 10  9    446.16  BID – PURCHASER.
 10 10    1.  The person who offers to pay the total amount due,
 10 11 which is a lien on any parcel, for the smallest percentage of
 10 12 the parcel is the purchaser, and when the purchaser designates
 10 13 the percentage of any parcel for which the purchaser will pay
 10 14 the total amount due, the percentage thus designated shall
 10 15 give the person an undivided interest upon the issuance of a
 10 16 treasurer's deed, as provided in chapter 448.  If two or more
 10 17 persons have placed an equal bid and the bids are the smallest
 10 18 percentage offered, the county treasurer shall use a random
 10 19 selection process to select the bidder to whom a certificate
 10 20 of purchase will be issued.
 10 21    2.  The treasurer may establish and collect a reasonable
 10 22 registration fee from each purchaser at the tax sale.  The fee
 10 23 shall not be assessed against a county or municipality as a
 10 24 purchaser.  The total of the fees collected shall not exceed
 10 25 the total costs of the tax sale.  Registration fees collected
 10 26 shall be deposited in the general fund of the county.
 10 27    3.  The delinquent tax lien transfers with the tax sale
 10 28 certificate, whether held by the county or purchased by an
 10 29 individual, through assignment or direct purchase at the tax
 10 30 sale.  The delinquent tax sale lien expires when the tax sale
 10 31 certificate expires.
 10 32    Sec. 20.  Section 446.31, unnumbered paragraph 1, Code
 10 33 1997, is amended to read as follows:
 10 34    The certificate of purchase is assignable by endorsement
 10 35 and entry in the county system in the office of county
 11  1 treasurer of the county from which the certificate was issued,
 11  2 and when the assignment is so entered and the assignment
 11  3 transaction fee paid, it shall vest in the assignee or legal
 11  4 representatives of the assignee all the right and title of the
 11  5 assignor.  The statement in the treasurer's deed of the fact
 11  6 of the assignment is presumptive evidence of that fact.  For
 11  7 each assignment transaction, the treasurer shall charge the
 11  8 assignee an assignment transaction fee of one hundred dollars,
 11  9 or ten dollars in the case of an assignment by an estate, to
 11 10 be deposited in the county general fund.  The assignment
 11 11 transaction fee shall not be added to the amount necessary to
 11 12 redeem.
 11 13    Sec. 21.  Section 446.39, Code 1997, is amended to read as
 11 14 follows:
 11 15    446.39  IOWA FINANCE AUTHORITY STATEMENT.
 11 16    A city or county, a city or county agency as authorized by
 11 17 the Iowa finance authority, or the Iowa finance authority may
 11 18 file with the county treasurer a verified statement that a
 11 19 parcel to be sold at tax sale is abandoned and deteriorating
 11 20 in condition, is inhabited but is not safe for human
 11 21 habitation, or is, or is likely to become, a public nuisance,
 11 22 and that the parcel is suitable for use and is to be used in
 11 23 an Iowa homesteading project under section 16.14.  Other
 11 24 information may be included.  Upon proper filing of the
 11 25 statement, and if the parcel is offered at a tax sale and no
 11 26 bid is received, or if the bid received is less than the total
 11 27 amount due, or if the parcel is to be transferred to the
 11 28 county under section 446.38, the city, county, city or county
 11 29 agency, or Iowa finance authority may bid for the parcel for
 11 30 use in an Iowa homesteading project, bidding a sum equal to
 11 31 the total amount due.  Each of the tax-levying and tax-
 11 32 certifying bodies having an interest in the taxes for which
 11 33 the parcel is sold shall be charged with its proportionate
 11 34 share of the purchase price.
 11 35    Sec. 22.  Section 447.9, unnumbered paragraph 1, Code 1997,
 12  1 is amended to read as follows:
 12  2    After one year and nine months from the date of sale, or
 12  3 after nine months from the date of a sale made under section
 12  4 446.18, 446.38 or 446.39, the holder of the certificate of
 12  5 purchase may cause to be served upon the person in possession
 12  6 of the parcel, and also upon the person in whose name the
 12  7 parcel is taxed, in the manner provided for the service of
 12  8 original notices in R.C.P. 56.1, if the person resides in
 12  9 Iowa, or otherwise as provided in section 446.9, subsection 1,
 12 10 a notice signed by the certificate holder or the certificate
 12 11 holder's agent or attorney, stating the date of sale, the
 12 12 description of the parcel sold, the name of the purchaser, and
 12 13 that the right of redemption will expire and a deed for the
 12 14 parcel be made unless redemption is made within ninety days
 12 15 from the completed service of the notice.  The ninety-day
 12 16 redemption period begins as provided in section 447.12.  When
 12 17 the notice is given by a county as a holder of a certificate
 12 18 of purchase the notice shall be signed by the county treasurer
 12 19 or the county attorney, and when given by a city, it shall be
 12 20 signed by the city officer designated by resolution of the
 12 21 council.  When the notice is given by the Iowa finance
 12 22 authority or a city or county agency holding the parcel as
 12 23 part of an Iowa homesteading project, it shall be signed on
 12 24 behalf of the agency or authority by one of its officers, as
 12 25 authorized in rules of the agency or authority.
 12 26    Sec. 23.  Section 447.10, Code 1997, is amended to read as
 12 27 follows:
 12 28    447.10  SERVICE BY PUBLICATION.
 12 29    If notice in accordance with section 447.9 cannot be served
 12 30 upon a person entitled to notice in the manner prescribed in
 12 31 that section, then the holder of the certificate of purchase
 12 32 shall cause the required notice to be published once in an
 12 33 official newspaper in the county.  If service is made by
 12 34 publication, the affidavit required by section 447.12 shall
 12 35 state the reason why service in accordance with section 447.9
 13  1 could not be made.  Service of notice by publication shall be
 13  2 deemed complete on the day of the publication.  Fees for
 13  3 publication, if required under section 447.13, shall not
 13  4 exceed the customary publication fees for official county
 13  5 publications.
 13  6    Sec. 24.  Section 448.1, Code 1997, is amended by adding
 13  7 the following new unnumbered paragraph:
 13  8    NEW UNNUMBERED PARAGRAPH.  The tax sale certificate holder
 13  9 shall return the certificate of purchase and remit the
 13 10 appropriate deed issuance fee to the county treasurer within
 13 11 ninety calendar days after the redemption period expires.  The
 13 12 treasurer shall cancel the certificate for any tax sale
 13 13 certificate holder who fails to comply with this paragraph.
 13 14 This paragraph does not apply to certificates held by a
 13 15 county.  This paragraph is applicable to all certificates of
 13 16 purchase issued before, on, or after July 1, 1997.  Holders of
 13 17 certificates of purchase that are outstanding on July 1, 1997,
 13 18 shall return the certificate of purchase and remit the
 13 19 appropriate deed issuance fee to the county treasurer within
 13 20 ninety calendar days from that date.
 13 21    Sec. 25.  Section 448.3, Code 1997, is amended to read as
 13 22 follows:
 13 23    448.3  EXECUTION AND EFFECT OF DEED.
 13 24    The deed shall be signed by the county treasurer as such,
 13 25 and acknowledged by the treasurer before some officer
 13 26 authorized to take acknowledgments, and when substantially
 13 27 thus executed and recorded in the proper record in the office
 13 28 of the recorder of the county in which the parcel is situated,
 13 29 shall vest in the purchaser all the right, title, interest,
 13 30 and claim of the state and county to the parcel, and all the
 13 31 right, title, interest, and estate of the former owner in and
 13 32 to the parcel conveyed,.  However, the deed is subject to all
 13 33 restrictive covenants, resulting from prior conveyances in the
 13 34 chain of title to the former owner, and subject to all the
 13 35 right and interest of a holder of a certificate of purchase
 14  1 from a tax sale occurring after the tax sale for which the
 14  2 deed was issued, and all the right, title, interest, and claim
 14  3 of the state and county to the parcel.  The issuance of the
 14  4 deed shall operate to cancel all suspended taxes.
 14  5    Sec. 26.  Section 468.57, subsection 2, unnumbered
 14  6 paragraph 1, Code 1997, is amended to read as follows:
 14  7    To pay the assessments in not less than ten nor more than
 14  8 twenty equal installments, with the number of payments and
 14  9 interest rate determined by the board, notwithstanding chapter
 14 10 74A.  The first installment of each assessment, or the total
 14 11 amount if less than one hundred dollars, is due and payable on
 14 12 July 1 next succeeding the date of the levy, unless the
 14 13 assessment is filed with the county treasurer after May 31 in
 14 14 any year.  The first installment shall bear interest on the
 14 15 whole unpaid assessment from the date of the levy as set by
 14 16 the board to the first day of December following the due date.
 14 17 The succeeding annual installments, with interest on the whole
 14 18 unpaid amount, to the first day of December following the due
 14 19 date, are respectively due on July 1 annually, and must be
 14 20 paid at the same time and in the same manner as the first
 14 21 semiannual payment of ordinary taxes.  All future installments
 14 22 of an assessment may be paid on any date by payment of the
 14 23 then outstanding balance plus interest accrued to the date of
 14 24 payment to the next December 1, or additional annual
 14 25 installments may be paid after the current installment has
 14 26 been paid before December 1 without interest.  A payment must
 14 27 be for the full amount of the next installment.  If
 14 28 installments remain to be paid, the next annual installment
 14 29 with interest added to December 1 will be due.  After December
 14 30 1, if a drainage assessment is not delinquent, a property
 14 31 owner may pay one-half or all of the next annual installment
 14 32 of principal and interest of a drainage assessment prior to
 14 33 the delinquency date of the installment.  When the next
 14 34 installment has been paid in full, successive principal
 14 35 installments may be prepaid.  The county treasurer shall
 15  1 accept the payments of the drainage assessment, and shall
 15  2 credit the next annual installment or future installments of
 15  3 the drainage assessment to the extent of the payment or
 15  4 payments, and shall remit the payments to the drainage fund.
 15  5 If a property owner elects to pay one or more principal
 15  6 installments in advance, the pay schedule shall be advanced by
 15  7 the number of principal installments prepaid.  Each
 15  8 installment of an assessment with interest on the unpaid
 15  9 balance is delinquent from October 1 after its due date,
 15 10 including those instances when the last day of September is a
 15 11 Saturday or Sunday, and bears the same delinquent interest as
 15 12 ordinary taxes.  When collected, the interest must be credited
 15 13 to the same drainage fund as the drainage special assessment.
 15 14    Sec. 27.  Section 468.160, Code 1997, is amended to read as
 15 15 follows:
 15 16    468.160  PURCHASE OF TAX CERTIFICATE.
 15 17    When land in a drainage or levee district, or subdistrict,
 15 18 is subject to an unpaid assessment and levy for drainage
 15 19 purposes and has been sold for taxes the board of supervisors
 15 20 of that county, or if control of the district has passed to
 15 21 trustees then such trustees, may purchase the certificate of
 15 22 sale issued by the county treasurer by depositing with the
 15 23 county auditor treasurer the amount of money to which the
 15 24 holder of the certificate would be entitled if redemption was
 15 25 made at that time, and thereupon the rights of the holder of
 15 26 the certificate and the ownership thereof shall vest in the
 15 27 board of supervisors, or the trustees of that district, as the
 15 28 case may be, in trust for said drainage district or
 15 29 subdistrict.
 15 30    Sec. 28.  Section 468.162, Code 1997, is amended to read as
 15 31 follows:
 15 32    468.162  PAYMENT – ASSIGNMENT OF CERTIFICATE.
 15 33    When such money is deposited with the county auditor
 15 34 treasurer, the auditor treasurer shall by mail notify the
 15 35 purchaser at said the tax sale, or the latter's assignee if of
 16  1 record, and shall pay to the holder of such certificate the
 16  2 sum of money deposited with the auditor treasurer for that
 16  3 purpose on surrender of the certificate with proper assignment
 16  4 thereon to the board of supervisors, or to the trustees of
 16  5 said the district, as the case may be, as trustee for said the
 16  6 district.
 16  7    Sec. 29.  Section 468.163, Code 1997, is amended to read as
 16  8 follows:
 16  9    468.163  FUNDS.
 16 10    Payment to the county auditor treasurer for such
 16 11 certificate shall be from the fund of said drainage or levee
 16 12 district, or subdistrict, on a warrant issued against that
 16 13 fund which shall have precedence over all other outstanding
 16 14 warrants drawn against that fund in the order of their
 16 15 payment.  Should there not be a sufficient amount in the fund
 16 16 of said district, or subdistrict, to pay said warrant then the
 16 17 board of supervisors, or the trustees of the district, as the
 16 18 case may be, are authorized to borrow a sum of money
 16 19 sufficient for that purpose on a warrant for that amount on
 16 20 the fund of the district, or subdistrict, which warrant shall
 16 21 bear interest from date at a rate not exceeding that permitted
 16 22 by chapter 74A and shall have preference in payment over all
 16 23 other unpaid warrants on said fund, and the county treasurer
 16 24 shall so enter the same on the list of warrants in the
 16 25 treasurer's office and call the same for payment as soon as
 16 26 there is sufficient money in said fund.
 16 27    Sec. 30.  Section 468.165, Code 1997, is amended to read as
 16 28 follows:
 16 29    468.165  DUTY OF TREASURER.
 16 30    When any lands in a drainage or levee district, or
 16 31 subdistrict, are subject to an unpaid assessment and levy for
 16 32 drainage purposes and are sold for a less sum of money than at
 16 33 tax sale for the amount of delinquent taxes, thereon the
 16 34 county treasurer shall immediately report that fact to the
 16 35 board of supervisors, or to the trustees for the district, as
 17  1 the case may be.
 17  2    Sec. 31.  Section 555B.4, subsection 3, Code 1997, is
 17  3 amended to read as follows:
 17  4    3.  If a tax lien exists on the mobile home or personal
 17  5 property at the time an action for abandonment is initiated,
 17  6 the real property owner shall notify the county treasurer of
 17  7 each county in which a tax lien appears by restricted
 17  8 certified mail sent not less than ten days before the hearing.
 17  9 The notice shall describe the mobile home and shall state the
 17 10 docket, case number, date, and time at which the hearing is
 17 11 scheduled, and the county treasurer's right to assert a claim
 17 12 to the mobile home at the hearing.  The notice shall also
 17 13 state that failure to assert a claim to the mobile home is
 17 14 deemed a waiver of all right, title, claim, and interest in
 17 15 the mobile home and is deemed consent to the sale or disposal
 17 16 of the mobile home.
 17 17    Sec. 32.  Section 562B.7, subsection 6, Code 1997, is
 17 18 amended to read as follows:
 17 19    6.  "Mobile home park" shall mean any site, lot, field or
 17 20 tract of land upon which two three or more occupied mobile
 17 21 homes are harbored, either free of charge or for revenue
 17 22 purposes, and shall include any building, structure, tent,
 17 23 vehicle or enclosure used or intended for use as part of the
 17 24 equipment of such mobile home park, manufactured homes, or
 17 25 modular homes or a combination of any of these homes are
 17 26 placed on developed spaces and operated as a for-profit
 17 27 enterprise with water, sewer or septic, and electrical
 17 28 services available.
 17 29    Sec. 33.  Section 444.28, Code 1997, is repealed.
 17 30    Sec. 34.  EFFECTIVE DATE.  Sections 18, 19, 20, 21, 24, 25,
 17 31 26, and 31 of this Act, being deemed of immediate importance,
 17 32 take effect upon enactment.  
 17 33 
 17 34 
 17 35                                                             
 18  1                               RON J. CORBETT
 18  2                               Speaker of the House
 18  3 
 18  4 
 18  5                                                             
 18  6                               MARY E. KRAMER
 18  7                               President of the Senate
 18  8 
 18  9    I hereby certify that this bill originated in the House and
 18 10 is known as House File 645, Seventy-seventh General Assembly.
 18 11 
 18 12 
 18 13                                                             
 18 14                               ELIZABETH ISAACSON
 18 15                               Chief Clerk of the House
 18 16 Approved                , 1997
 18 17 
 18 18 
 18 19                         
 18 20 TERRY E. BRANSTAD
 18 21 Governor
     
Text: HF00644                           Text: HF00646
Text: HF00600 - HF00699                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index
Return To Home Iowa General Assembly

index Search: House Bills and Amendments (77th General Assembly)

© 1997 Cornell College and League of Women Voters of Iowa

Comments about this site or page? webmaster@legis.iowa.gov. Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Sat Jun 21 03:41:39 CDT 1997
URL: /DOCS/GA/77GA/Legislation/HF/00600/HF00645/970417.html
jhf