Text: HSB00614 Text: HSB00616 Text: HSB00600 - HSB00699 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 161A.35, subsection 2, Code 1997, is 1 2 amended to read as follows: 1 3 2. To pay such assessments in not less than ten nor more 1 4 than forty equal installments, the number to be fixed by the 1 5 governing body of the subdistrict and interest at the rate 1 6 fixed by the governing body of the subdistrict, not exceeding 1 7 that permitted by chapter 74A. The first installment of each 1 8 assessment shall become due and payable at theOctober1 9 September semiannual tax paying date after the date of filing 1 10 such agreement, unless the agreement is filed with the county 1 11auditortreasurer less thanthirtyninety days prior to such 1 12OctoberSeptember semiannual tax paying date, in that event, 1 13 the first installment shall become due and payable at the next 1 14 succeedingOctoberSeptember semiannual tax paying date. The 1 15 second and each subsequent installment shall become due and 1 16 payable at theOctoberSeptember semiannual tax paying date 1 17 each year thereafter. All such installments shall be 1 18 collected with interest accrued on the unpaid balance to the 1 19OctoberSeptember semiannual tax paying date and as other 1 20 taxes on real estate, with like penalty for delinquency. 1 21 Sec. 2. Section 176A.14, subsection 5, Code Supplement 1 22 1997, is amended to read as follows: 1 23 5. Each of the officers of the extension council shall 1 24 perform and carry out the officer's duties as provided in this 1 25 section and shall perform and carry out any other duties as 1 26 required by rules adopted by the extension council as 1 27 authorized in this chapter. A member of the extension 1 28 council, within fifteen days after the member's election, 1 29 shall take and sign the usual oath of public officers which 1 30 shall be filed in the office of the county auditor of the 1 31 county of the extension district. The treasurer of the 1 32 extension council, within ten days after being elected and 1 33 before entering upon the duties of the office, shall execute 1 34 to the extension council a corporate surety bond for an amount 1 35 not less than twenty thousand dollars. The bond shall be 2 1 continued until the treasurer faithfully discharges the duties 2 2 of the office. The bond shall be filed with the county 2 3 auditor of the county of the extension district. The county 2 4 auditor shall notify the chairperson of the extension council 2 5 of theapproval by the county treasurer and of thebond's 2 6 filing in the auditor's office. The cost of the surety bond 2 7 shall be paid for by the extension council. 2 8 Sec. 3. Section 309.55, Code 1997, is amended to read as 2 9 follows: 2 10 309.55 TERMINATING INTEREST. 2 11 When the accruing funds in the hands of the county 2 12 treasurer, for a year covered by anticipatory certificates, 2 13 are sufficient to pay the first retirable certificate or 2 14 certificates, the county treasurer shall, by mail, as shown by 2 15 the county treasurer's records, promptly notify the holder of 2 16 such certificate of such fact, andthirtyten days from and 2 17 after the mailing of such letter all interest on such 2 18 certificates shall cease. 2 19 Sec. 4. Section 311.17, Code 1997, is amended to read as 2 20 follows: 2 21 311.17 ASSESSMENTS OVER TEN DOLLARS – WAIVER. 2 22 1. If an owner other than the state or a county or city, 2 23 of any tracts of land on which the assessment is more thanten2 24 one hundred dollars, shall, within twenty days from the date 2 25 of the assessment, agree in writing filed in the office of the 2 26 county auditor, that in consideration of the owner having the 2 27 right to pay the assessment in installments, the owner will 2 28 not make any objection of illegality or irregularity as to the 2 29 assessment upon the real estate, and will pay the assessment 2 30 plus interest, the assessment shall be payable in ten equal 2 31 installments. The first installment shall be payable on the 2 32 date of the agreement. The other installmentswith interest2 33on the whole amount unpaidshall be paid annually at the same 2 34 time and in the same manner as the September semiannual 2 35 payment of ordinary taxes with interest accruing as provided 3 1 in section 384.65, subsection 3. The rate of interest shall 3 2 be as established by the board, but not exceeding that 3 3 permitted by chapter 74A. 3 4 2. An owner of land who has usedsaidthe ten-year option 3 5 may at any time discharge the assessment by paying the balance 3 6 then due on all unpaid installments, with interest on the 3 7 entire amount of the unpaid installmentsfor thirty days in3 8advanceto the following December 1. 3 9 Sec. 5. Section 311.18, Code 1997, is amended to read as 3 10 follows: 3 11 311.18 ASSESSMENT DELINQUENT – INTEREST. 3 12 The assessed taxes shall become delinquent from October 1 3 13 after their maturityunless the last day of September is a3 14Saturday or Sunday, in which case the taxes become delinquent3 15from the following Tuesdayincluding those instances when the 3 16 last day of September is a Saturday or Sunday, shall bear the 3 17 same interest, and be attended with the same rights and 3 18 remedies for collection, as ordinary taxes. 3 19 Sec. 6. Section 311.19, unnumbered paragraph 1, Code 1997, 3 20 is amended to read as follows: 3 21 Assessments oftenone hundred dollars or less against any 3 22 tract of land, and assessments against lands owned by the 3 23 state, county or city, shall be due and payable from the date 3 24 of levy by the board of supervisors, or in the case of any 3 25 appeal, from the date of final confirmation of the levy by the 3 26 court. 3 27 Sec. 7. Section 317.21, subsection 1, Code 1997, is 3 28 amended to read as follows: 3 29 1. Annually, after the weed commissioner has completed the 3 30 program of destruction of weeds by reason of noncompliance by 3 31 persons responsible for the destruction, the board of 3 32 supervisors shall determine as to each tract of real estate 3 33 the actual cost of labor and materials used by the 3 34 commissioner in cutting, burning, or otherwise destroying the 3 35 weeds, the cost of serving notice, and of special meetings or 4 1 proceedings, if any. To the total of all sums expended, the 4 2 board shall add an amount equal to twenty-five percent of that 4 3 total to compensate for the cost of supervision and 4 4 administration and assess the resulting sum against the tract 4 5 of real estate by a special tax, which shall be certified to 4 6 the county auditor and county treasurer by the clerk of the 4 7 board of supervisors, and shall be placed upon the tax books, 4 8 and collected, with interest after delinquent, in the same 4 9 manner as other unpaid taxes. The tax shall be due on March 1 4 10 after assessment, and shall be delinquent from April 1 after 4 11 dueunless the last day of March is a Saturday or Sunday, in4 12which case the tax becomes delinquent from the following4 13Tuesday, including those instances when the last day of March 4 14 is a Saturday or Sunday. When collected, the moneys shall be 4 15 paid into the fund from which the costs were originally paid. 4 16 Sec. 8. Section 321.44A, Code Supplement 1997, is amended 4 17 to read as follows: 4 18 321.44A VOLUNTARY CONTRIBUTION – ANATOMICAL GIFT PUBLIC 4 19 AWARENESS AND TRANSPLANTATION FUND – AMOUNT RETAINED BY 4 20 COUNTY TREASURER. 4 21 For each application for registration or renewal, the 4 22 county treasurer or the department shall request through use 4 23 of a written form, and, if the application is made in person, 4 24 through verbal communication, that an applicant make a 4 25 voluntary contribution of one dollar or more to the anatomical 4 26 gift public awareness and transplantation fund established 4 27 pursuant to section 142C.15.Ninety-fiveOne hundred percent 4 28 of the moneys collected by the county and one hundred percent 4 29 of the moneys collected by the department in the form of 4 30 contributions shall be remitted to the treasurer of state for 4 31 deposit in the fund to be used for the purposes specified for 4 32 the fund.The remainingHowever, up to five percentshallof 4 33 the moneys collected by the county may be retained by the 4 34 county treasurer for deposit in the general fund of the 4 35 county. The director shall adopt rules to administer this 5 1 section. 5 2 Sec. 9. Section 331.502, subsection 10, Code 1997, is 5 3 amended to read as follows: 5 4 10. Notify the chairperson of the county agricultural 5 5 extension education council when the bond of the council 5 6 treasurer has beenapproved andfiled as provided in section 5 7 176A.14. 5 8 Sec. 10. Section 331.602, subsection 1, Code Supplement 5 9 1997, is amended to read as follows: 5 10 1. Record all instruments presented to the recorder's 5 11 office for recordation upon payment of the proper fees and 5 12 compliance with other recording requirements as provided by 5 13 law. The instruments presented for filing or recordation 5 14 shall be legible and reproducible, and shall have typed or 5 15 legibly printed on them the names of all signatories including 5 16 the names of acknowledging officers and witnesses beneath the 5 17 original signatures. Except as otherwise authorized by the 5 18 recorder, the instruments shall be no larger than eight and 5 19 one-half inches by fourteen inches and shall provide a space 5 20 at the top of the instrument at least eight and one-half 5 21 inches across the page by two inches in length, on which space 5 22 shall be typed or legibly printed across the page on the 5 23 bottom one-fourth inch of this space, the name, address, and 5 24 telephone number of the individual who prepared the instrument 5 25 and, immediately below the two inches of space, the tax 5 26 statement information required in paragraph "d". The 5 27 remaining portion of this space shall be reserved for use by 5 28 the county recorder. 5 29 Sec. 11. Section 331.602, subsection 1, Code Supplement 5 30 1997, is amended by adding the following new paragraph: 5 31 NEW PARAGRAPH. d. An instrument conveying an interest in 5 32 real property shall contain the statement: "Address tax 5 33 statement to:" which statement shall be completed with the 5 34 appropriate name and mailing address. This information shall 5 35 be provided on each instrument conveying an interest in real 6 1 property unless the recorder authorizes otherwise. 6 2 Sec. 12. Section 349.16, subsection 3, Code 1997, is 6 3 amended to read as follows: 6 4 3. The annual reports of the county treasurer, including a 6 5 schedule of the receipts and expenditures of the county and 6 6 the current cash balance in each fund in the treasurer's 6 7 office together with the total of warrants outstanding against 6 8 each of said funds as shown by the warrant register in the 6 9 auditor's office. 6 10 Sec. 13. Section 384.47, subsection 1, Code 1997, is 6 11 amended to read as follows: 6 12 1. A description and parcel number of each lot and the 6 13 name of the property owner. 6 14 Sec. 14. Section 384.60, subsection 1, paragraph b, Code 6 15 Supplement 1997, is amended to read as follows: 6 16 b. State the number of annual installments, not exceeding 6 17 fifteen, into which assessments offiftyone hundred dollars 6 18 or more are divided. 6 19 Sec. 15. Section 384.60, subsection 2, Code Supplement 6 20 1997, is amended to read as follows: 6 21 2. On or before the second publication of the notice, the 6 22 clerk shall send by mail to each property owner whose property 6 23 is subject to assessment for the improvement, as shown by the 6 24 records in the office of the county auditor, a copy of the 6 25 notice. The notice shall also include a statement in 6 26 substance that assessments may be paid in full or in part 6 27 without interest within thirty days after the date of the 6 28 first notice of the final assessment schedule, and thereafter 6 29 all unpaid special assessments bear interest at the rate 6 30 specified by the council, but not exceeding that permitted by 6 31 chapter 74A, computed to the December 1 next following the due 6 32 dates of the respective installments as provided in section 6 33 384.65, subsection 3, and each installment will be delinquent 6 34 from October 1 following its due date,unlessincluding those 6 35 instances when the last day of September is a Saturday or 7 1 Sunday,in which case the installment becomes delinquent from7 2the following Tuesday,and will draw additionally the same 7 3 delinquent interest as ordinary taxes. The notice shall also 7 4 state substantially that property owners may elect to pay any 7 5 installment semiannually in advance. If a property is shown 7 6 by the records to be in the name of more than one owner at the 7 7 same mailing address, a single notice may be mailed to all 7 8 owners at that address. Failure to receive a mailed notice is 7 9 not a defense to the special assessment or interest due on the 7 10 special assessment. 7 11 Sec. 16. Section 384.65, subsection 4, Code 1997, is 7 12 amended to read as follows: 7 13 4. Each installment of an assessment with interest on the 7 14 unpaid balance is delinquent from October 1 after its due 7 15 date,unlessincluding those instances when the last day of 7 16 September is a Saturday or Sunday,in which case the7 17installment becomes delinquent from the following Tuesday,and 7 18 bears the same delinquent interest as ordinary taxes. When 7 19 collected, the interest must be credited to the same fund as 7 20 the special assessment. 7 21 Sec. 17. Section 384.84, Code Supplement 1997, is amended 7 22 by adding the following new subsection: 7 23 NEW SUBSECTION. 8. For the purposes of this section, 7 24 "premises" includes a mobile home, modular home, or 7 25 manufactured home as defined in section 435.1, whether placed 7 26 inside or outside a mobile home park. 7 27 Sec. 18. Section 435.26, Code 1997, is amended by adding 7 28 the following new subsection: 7 29 NEW SUBSECTION. 3. When the property is entered on the 7 30 tax rolls, the assessor shall also enter on the tax rolls the 7 31 title number last assigned to the mobile home, modular home, 7 32 or manufactured home and the manufacturer's identification 7 33 number. 7 34 Sec. 19. Section 445.36, subsection 2, Code 1997, is 7 35 amended to read as follows: 8 1 2. A demand of taxes is not necessary, but every person 8 2 subject to taxation shall attend at the office of the county 8 3 treasurer and pay the taxes either in full, or one-half of the 8 4 taxes before September 1 succeeding the levy, and the 8 5 remaining half before March 1 following. However, if the 8 6 first installment of taxes is delinquent and not paid as of 8 7 February 15, the treasurer shall mail a notice to the taxpayer 8 8 of the delinquency and the due date for the second 8 9 installment. Failure to receive a mailed notice is not a 8 10 defense to the payment of thetax and any interesttotal 8 11 amount due. This section does not apply to special 8 12 assessments, or rates or charges. 8 13 Sec. 20. Section 446.2, Code 1997, is amended to read as 8 14 follows: 8 15 446.2 NOTICE OF SALE. 8 16 For each parcel sold, the county treasurer shall notify the 8 17 party in whose name the parcel was taxed, according to the 8 18 treasurer's records at the time of sale, that the parcel was 8 19 sold at tax sale. The notice of sale shall be sent by regular 8 20 mail within fifteen days from the date of the annual tax sale 8 21 or any adjourned tax sale. Failure to receive a mailed notice 8 22 is not a defense to payment of the total amount due. 8 23 Sec. 21. Section 446.9, subsection 4, Code Supplement 8 24 1997, is amended to read as follows: 8 25 4. Notice required by subsections 1 and 3 shall be deemed 8 26 completed when the notice is enclosed in a sealed envelope 8 27 with the proper postage on the envelope, is addressed to the 8 28 person entitled to receive it at the person's last known 8 29 mailing address, and is deposited in a mail receptacle 8 30 provided by the United States postal service. Failure to 8 31 receive a mailed notice is not a defense to the payment of the 8 32 total amount due. 8 33 Sec. 22. Section 446.20, subsection 2, unnumbered 8 34 paragraph 2, Code 1997, is amended to read as follows: 8 35 Service of the notice shall also be made by mail on any 9 1 mortgagee having a lien upon the parcel, a vendor of the 9 2 parcel under a recorded contract of sale, a lessor who has a 9 3 recorded lease or memorandum of a recorded lease, and any 9 4 other person who has an interest of record, at the person's 9 5 last known address, if the mortgagee, vendor, lessor, or other 9 6 person has filed a request for notice, as prescribed in 9 7 section 446.9, subsection 3, and on the state of Iowa in case 9 8 of an old-age assistance lien by service upon the department 9 9 of human services. The notice shall also be served on any 9 10 city where the parcel is situated. Failure to receive a 9 11 mailed notice is not a defense to the payment of the total 9 12 amount due. 9 13 Sec. 23. Section 447.9, unnumbered paragraph 1, Code 9 14 Supplement 1997, is amended to read as follows: 9 15 After one year and nine months from the date of sale, or 9 16 after nine months from the date of a sale made under section 9 17 446.18 or 446.39, the holder of the certificate of purchase 9 18 may cause to be served upon the person in possession of the 9 19 parcel, and also upon the person in whose name the parcel is 9 20 taxed,in the manner provided for the service of original9 21notices in R.C.P. 56.1, if the person resides in Iowa, or9 22otherwise as provided in section 446.9, subsection 1,a notice 9 23 signed by the certificate holder or the certificate holder's 9 24 agent or attorney, stating the date of sale, the description 9 25 of the parcel sold, the name of the purchaser, and that the 9 26 right of redemption will expire and a deed for the parcel be 9 27 made unless redemption is made within ninety days from the 9 28 completed service of the notice. The notice shall be served 9 29 by certified mail to the person's last known address and such 9 30 notice is deemed completed when the notice is deposited in the 9 31 mail and postmarked for delivery. The ninety-day redemption 9 32 period begins as provided in section 447.12. When the notice 9 33 is given by a county as a holder of a certificate of purchase 9 34 the notice shall be signed by the county treasurer or the 9 35 county attorney, and when given by a city, it shall be signed 10 1 by the city officer designated by resolution of the council. 10 2 When the notice is given by the Iowa finance authority or a 10 3 city or county agency holding the parcel as part of an Iowa 10 4 homesteading project, it shall be signed on behalf of the 10 5 agency or authority by one of its officers, as authorized in 10 6 rules of the agency or authority. 10 7 Sec. 24. Sections 10 and 11 of this Act, amending section 10 8 331.602, apply to instruments signed or notarized on or after 10 9 January 1, 1999. 10 10 EXPLANATION 10 11 This bill makes a number of changes to the powers and 10 12 duties of county treasurers. 10 13 Code section 161A.23 is amended to provide that installment 10 14 payments for improvements to property for purposes of 10 15 watershed protection and flood prevention shall become due and 10 16 payable at the September semiannual pay date and the agreement 10 17 to pay in installments shall be filed with the county 10 18 treasurer rather than with the county auditor. 10 19 Code section 176A.14 is amended to eliminate the 10 20 requirement that the county treasurer's approval be endorsed 10 21 on the bond filed by the treasurer of an agricultural 10 22 extension council. Code section 331.502 is amended to 10 23 correspond to this change. 10 24 Code section 309.55 is amended to change the time period 10 25 after which interest ceases to accrue on anticipatory 10 26 certificates issued in anticipation of revenues collected for 10 27 deposit in the county secondary road fund. The time period is 10 28 changed from 30 days to 10 days. 10 29 Code section 311.17 is amended to make the secondary road 10 30 assessment payment procedure consistent with payment of other 10 31 special assessments. The amendment also increases from $10 to 10 32 $100 the amount owed by the taxpayer before the amount may be 10 33 paid in installments. Code sections 311.19 and 384.60 are 10 34 also amended to provide that assessments of $100 or less may 10 35 not be paid in installments. 11 1 Code sections 311.18, 317.21, 384.60, and 384.65 are 11 2 amended to provide that special assessments and special taxes 11 3 collected by the county are considered delinquent if not 11 4 received by the county on the last day due including in those 11 5 instances when the last day due is a Saturday or a Sunday. 11 6 Code section 321.44A is amended to give the county 11 7 treasurer the option of retaining for deposit in the county 11 8 general fund up to 5 percent of the voluntary contribution 11 9 made to the state's anatomical gift public awareness and 11 10 transplantation fund. 11 11 Code section 331.602 is amended to require that an 11 12 instrument conveying an interest in real property must include 11 13 the name and address of the person who is to receive a 11 14 property tax statement unless the county recorder determines 11 15 that the information is not necessary. The amendment is 11 16 applicable to instruments signed or notarized on or after 11 17 January 1, 1999. 11 18 Code section 349.16 is amended to require that the county 11 19 treasurer publish the report on the financial condition of the 11 20 county annually, rather than semiannually. 11 21 Code section 384.47 is amended to require that the parcel 11 22 number be identified on a special assessment payment schedule 11 23 for a public improvement. 11 24 Code section 384.84 is amended to define premises, for 11 25 purposes of delinquent utility liens, to include a mobile 11 26 home. 11 27 Code section 435.26 is amended to require the assessor, 11 28 when entering a mobile home, modular home, or manufactured 11 29 home taxed as real estate on the tax rolls, to also enter on 11 30 the tax rolls the prior title number of the home, if it is 11 31 being converted to real estate, and the manufacturer's 11 32 identification number. 11 33 Code section 445.36 is amended to refer to the total amount 11 34 of property taxes due rather than the tax and interest due, 11 35 making the provision consistent with other statutory 12 1 references to delinquent property tax amounts. 12 2 Code sections 446.2, 446.9, and 446.20 are amended to 12 3 provide that failure to receive a notice pertaining to a tax 12 4 sale is not a defense to failure to pay the total amount due. 12 5 The amendment to Code section 446.9 also applies to statements 12 6 of delinquent taxes mailed by the treasurer with the notice of 12 7 tax sale. 12 8 Code section 447.9 is amended to provide that notice of 12 9 expiration of right of redemption must be served by certified 12 10 mail to the taxpayer. Currently, personal service is 12 11 required. By internal reference, this also changes the type 12 12 of service required in Code section 446.20 when a county 12 13 serves notice of liability for costs incurred by the county in 12 14 removing, dismantling, or demolishing property purchased by 12 15 the county at tax sale. 12 16 LSB 3413HC 77 12 17 sc/jw/5
Text: HSB00614 Text: HSB00616 Text: HSB00600 - HSB00699 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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