Text: SSB00181                          Text: SSB00183
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Senate Study Bill 182

Bill Text

PAG LIN
  1  1    Section 1.  Section 321.52, subsections 2 and 3, Code 1997,
  1  2 are amended to read as follows:
  1  3    2.  The purchaser or transferee of a motor vehicle for
  1  4 which a certificate of title is issued which is sold for scrap
  1  5 or junk shall surrender the certificate of title, properly
  1  6 endorsed and signed by the previous owner, to the county
  1  7 treasurer of the county of residence of the transferee, and
  1  8 shall apply for a junking certificate from the county
  1  9 treasurer, within fifteen days after assignment of the
  1 10 certificate of title.  The county treasurer shall issue to
  1 11 such person without fee a junking certificate.  A junking
  1 12 certificate shall authorize the holder to possess, transport
  1 13 or transfer by endorsement the ownership of the junked
  1 14 vehicle.  A certificate of title shall not again be issued for
  1 15 the vehicle subsequent to the issuance of a junking
  1 16 certificate except as provided in subsection 3.  The county
  1 17 treasurer shall cancel the record of the vehicle and forward
  1 18 the certificate of title to the department.  The junking
  1 19 certificate shall be of a form to allow for the assignment of
  1 20 ownership of the vehicle.  The junking certificate shall
  1 21 provide a space for the notation of the transferee of the
  1 22 component parts of the vehicle transferred by the owner of the
  1 23 vehicle.  The junking certificate shall be printed on the
  1 24 registration receipt form and shall be imprinted with the
  1 25 words "junking certificate", as prescribed by the department.
  1 26 A space for transfer by endorsement shall be on the reverse
  1 27 side of the junking certificate.  A separate form for the
  1 28 notation of the transfer of component parts shall be attached
  1 29 to the junking certificate when the certificate is issued.
  1 30    3.  When a vehicle for which a certificate of title is
  1 31 issued is junked or dismantled by the owner, the owner shall
  1 32 detach the registration plates and surrender the plates to the
  1 33 county treasurer, unless the plates are properly assigned to
  1 34 another vehicle.  The owner shall also surrender the
  1 35 certificate of title to the county treasurer.  Upon
  2  1 surrendering the certificate of title and application for
  2  2 junking certificate, the county treasurer shall issue to the
  2  3 person, without fee, a junking certificate, which shall
  2  4 authorize the holder to possess, transport or transfer
  2  5 ownership of the junked vehicle by endorsement of the junking
  2  6 certificate.  The county treasurer shall hold the surrendered
  2  7 certificate of title, registration receipt, application for
  2  8 junking certificate, and, if applicable, the registration
  2  9 plates for a period of fourteen days following the issuance of
  2 10 a junking certificate under this subsection.  Within the
  2 11 fourteen-day period the person who was issued the junking
  2 12 certificate and to whom the vehicle was titled or assigned may
  2 13 surrender to the county treasurer the junking certificate, and
  2 14 upon the person's payment of appropriate fees and taxes and
  2 15 payment of any credit for registration fees received by the
  2 16 person for the vehicle under section 321.46, subsection 3, the
  2 17 county treasurer shall issue to the person a certificate of
  2 18 title for the vehicle.  After the expiration of the fourteen-
  2 19 day period, a county treasurer shall not issue a certificate
  2 20 of title for a junked vehicle for which a junking certificate
  2 21 is issued.  The county treasurer shall cancel the record of
  2 22 the vehicle and forward the certificate of title to the
  2 23 department.
  2 24    However, upon application the department upon a showing of
  2 25 good cause may issue a certificate of title after the
  2 26 fourteen-day period for a junked vehicle for which a junking
  2 27 certificate has been issued.  For purposes of this subsection,
  2 28 "good cause" means that the junking certificate was obtained
  2 29 by mistake or inadvertence.  If a person's application to the
  2 30 department is denied, the person may make application for a
  2 31 certificate of title under the bonding procedure as provided
  2 32 in section 321.24, if the vehicle qualifies as an antique
  2 33 vehicle under section 321.115, subsection 1, or the person may
  2 34 seek judicial review as provided under sections 17A.19 and
  2 35 17A.20.
  3  1    Sec. 2.  Section 321.105, unnumbered paragraph 2, Code
  3  2 1997, is amended to read as follows:
  3  3    The registration fee shall be paid to the county treasurer
  3  4 at the same time the application is made for the registration
  3  5 or reregistration of the motor vehicle or trailer.  An owner
  3  6 may, when applying for registration or reregistration of a
  3  7 motor vehicle or trailer, request that the plates be mailed to
  3  8 the owner's post-office address.  The owner's request shall be
  3  9 accompanied by a mailing fee as determined annually by the
  3 10 director in consultation with the Iowa county treasurers
  3 11 association.
  3 12    Sec. 3.  Section 331.508, subsection 6, Code 1997, is
  3 13 amended to read as follows:
  3 14    6.  Fee book Record of fees as provided in section 331.902.
  3 15    Sec. 4.  Section 331.553, Code 1997, is amended by adding
  3 16 the following new subsections:
  3 17    NEW SUBSECTION.  5.  Accept electronic transfers or funds
  3 18 in payment of moneys due to the county, including but not
  3 19 limited to, credits and reimbursements received from the
  3 20 state, tax payments, and tax sale redemptions.
  3 21    NEW SUBSECTION.  6.  Require a payor or an agent of a payor
  3 22 to make payment by electronic transfer of the funds when the
  3 23 payment totals one hundred thousand dollars or more.
  3 24    Sec. 5.  Section 331.606, subsection 1, Code 1997, is
  3 25 amended to read as follows:
  3 26    1.  In addition to other requirements specified by law, the
  3 27 recorder shall note in the fee book county system the date of
  3 28 filing of each instrument, the number and character of the
  3 29 instrument, and the name of each grantor and grantee named in
  3 30 the instrument.  In numbering the instruments, the recorder
  3 31 may start with the number one immediately following the date
  3 32 of annual settlement with the board and continue to number
  3 33 them consecutively until the next annual settlement with the
  3 34 board or the recorder may start with number one on the first
  3 35 working day of the calendar year and continue to number the
  4  1 instruments consecutively until the last working day of the
  4  2 calendar year.
  4  3    Sec. 6.  Section 331.607, subsection 3, Code 1997, is
  4  4 amended to read as follows:
  4  5    3.  A fee book record of fees as provided in section
  4  6 331.902.
  4  7    Sec. 7.  Section 331.655, subsection 3, Code 1997, is
  4  8 amended to read as follows:
  4  9    3.  The sheriff shall keep an accurate record of the fees
  4 10 collected in a fee book the county system, make a quarterly
  4 11 report of the fees collected to the board, and pay the fees
  4 12 belonging to the county into the county treasury as provided
  4 13 in section 331.902.
  4 14    Sec. 8.  Section 331.902, subsections 2 and 3, Code 1997,
  4 15 are amended to read as follows:
  4 16    2.  Each elective officer specified in subsection 1 shall
  4 17 keep a fee book as a part of the permanent county records of
  4 18 the office.  The book shall be ruled in appropriate columns
  4 19 for the date, kind of service, for whom rendered, and the
  4 20 amount of fee or charge collected maintain a permanent record
  4 21 in the county system of each fee and charge collected.  The
  4 22 record shall show the date, amount, payor, and type of
  4 23 service, and, when the fee is for recording an instrument, the
  4 24 names of the parties to the instrument.  The required
  4 25 information shall be recorded in the fee book when the service
  4 26 is rendered.
  4 27    3.  Each elective officer specified in subsection 1 shall
  4 28 make a quarterly report to the board showing, by type, the
  4 29 fees collected during the preceding quarter.  The officer
  4 30 shall pay at least quarterly to the county treasury the fees
  4 31 and charges collected, receive duplicate receipts for the
  4 32 payment, and file one of the receipts in the office of the
  4 33 auditor, except for the county auditor's transfer fees, which
  4 34 shall be paid directly to the county treasurer by the county
  4 35 recorder.  The officer shall note in the officer's fee book
  5  1 receive a receipt and maintain a record of the date and amount
  5  2 of each payment into the county treasury.  This subsection
  5  3 does not apply to the county treasurer if the county treasurer
  5  4 credits the fees daily to the county treasury and reports the
  5  5 receipts on the monthly report to the auditor and the board of
  5  6 supervisors.
  5  7    Sec. 9.  Section 384.59, Code 1997, is amended to read as
  5  8 follows:
  5  9    384.59  ASSESSMENT SCHEDULE.
  5 10    Within thirty days after the council adopts a resolution
  5 11 fixing the amount to be assessed against private property, the
  5 12 engineer shall file with the clerk an assessment schedule
  5 13 showing:
  5 14    1.  A description and parcel number of each lot parcel to
  5 15 be assessed.
  5 16    2.  The valuation of each lot parcel as fixed by the
  5 17 council.
  5 18    3.  The amount to be assessed against each lot parcel,
  5 19 which shall include the assessment for the default fund, if
  5 20 any, and the amount of deficiency, if any, which may be
  5 21 subsequently assessed against each lot parcel under section
  5 22 384.63.
  5 23    Sec. 10.  Section 384.60, subsection 5, unnumbered
  5 24 paragraph 3, Code 1997, is amended to read as follows:
  5 25    The county treasurer shall place on the tax list enter on
  5 26 the county system the amounts to be assessed against each lot
  5 27 parcel within the assessment district, as certified.
  5 28    Sec. 11.  Section 384.61, Code 1997, is amended to read as
  5 29 follows:
  5 30    384.61  ASSESSMENT OF BENEFITS.
  5 31    The total cost of a public improvement, except for paving
  5 32 that portion of a street lying between railroad tracks and one
  5 33 foot outside of the tracks, or which is to be otherwise paid,
  5 34 must be assessed against all lots parcels within the
  5 35 assessment district in accordance with the special benefits
  6  1 conferred upon the property, and not in excess of such
  6  2 benefits.
  6  3    If an owner of property subject to special assessment
  6  4 divides the property into two or more lots parcels, and if the
  6  5 plan of division is approved by the council, the owner may
  6  6 discharge the lien upon any of the lots parcels by payment of
  6  7 the amount unpaid, calculated as determined by the council.
  6  8    Sec. 12.  Section 384.62, unnumbered paragraphs 1 and 2,
  6  9 Code 1997, are amended to read as follows:
  6 10    A special assessment against a lot parcel for a public
  6 11 improvement may not be in excess of the amount of the
  6 12 assessment, including the conditional deficiency assessment,
  6 13 as shown in the schedule confirmed by the court, or if court
  6 14 confirmation is not utilized, then on the original plat and
  6 15 schedule adopted by the council, and an assessment may not
  6 16 exceed twenty-five percent of the value of the lot parcel as
  6 17 shown by the plat and schedule approved by the council or as
  6 18 reduced by the court.
  6 19    Special assessments for the construction or repair of
  6 20 underground connections for private property for gas, water,
  6 21 sewers, or electricity may be assessed to each lot parcel for
  6 22 the actual cost of each connection for that lot parcel, and
  6 23 the twenty-five percent limitation does not apply.  Such
  6 24 connections shall not be installed to service railway right of
  6 25 way without written agreement with the railway company owning
  6 26 or leasing the right of way.
  6 27    Sec. 13.  Section 384.62, subsections 1, 2, and 4, Code
  6 28 1997, are amended to read as follows:
  6 29    1.  The property owner who seeks deferment of an assessment
  6 30 shall file a written request for deferment with the city clerk
  6 31 at the time of the hearing on the resolution of necessity for
  6 32 the public improvement or within ten days following the date
  6 33 of the hearing and the request shall identify those lots
  6 34 parcels subject to proposed assessments for which the property
  6 35 owner is seeking deferment which are used and assessed as
  7  1 agricultural property.  The request may be withdrawn by the
  7  2 property owner at any time before or after the adoption of the
  7  3 resolution of necessity.
  7  4    2.  The city shall indicate those lots parcels for which a
  7  5 deferment has been requested on the special assessment
  7  6 schedule.
  7  7    4.  An owner of property subject to an assessment that may
  7  8 be deferred may file a statement at any time up to six months
  7  9 before the assessment installment is due stating that a
  7 10 written request for deferment of such assessments is filed
  7 11 with the city clerk and that the entire lot parcel subject to
  7 12 such assessment has continued to be and is still used and
  7 13 assessed as agricultural property.  The collection of that
  7 14 installment and any other unpaid portion of the assessment
  7 15 shall be deferred until the next July 1 and subsequent
  7 16 installments may thereafter be deferred in the same manner for
  7 17 successive years in which a statement is filed.
  7 18    Sec. 14.  Section 384.63, Code 1997, is amended to read as
  7 19 follows:
  7 20    384.63  INSUFFICIENCY – CERTIFICATION TO COUNTY TREASURER
  7 21 – DEFICIENCY ASSESSMENT.
  7 22    If the special assessment which may be levied against a lot
  7 23 parcel is insufficient to pay its proportion of the cost of
  7 24 the improvement, or if no special assessment may be levied
  7 25 against a lot parcel, the deficiency shall be paid from the
  7 26 city fund or funds designated by the council.
  7 27    The council shall, by resolution, provide that the
  7 28 deficiencies for the lots parcels specially benefited by a
  7 29 public improvement shall be certified to the county treasurer,
  7 30 who shall record them in a separate book entitled "Special
  7 31 Assessment Deficiencies" the county system as "special
  7 32 assessment deficiencies", and to the appropriate city official
  7 33 charged with the responsibility of issuing building permits,
  7 34 who shall notify the council when a private improvement is
  7 35 subsequently constructed on any lot parcel subject to a
  8  1 deficiency.  Certification to the county treasurer shall
  8  2 include a legal description of each lot parcel.  The period of
  8  3 amortization for a public improvement for which there are
  8  4 deficiencies shall commence with the adoption of the
  8  5 resolution of necessity and extend for the same period for
  8  6 which installments of assessments for the project are made
  8  7 payable.  Deficiencies may be assessed only during the period
  8  8 of amortization, which shall also be certified to the county
  8  9 treasurer and the city official charged with the
  8 10 responsibility of issuing building permits.  Certification to
  8 11 the county treasurer shall include a legal description of each
  8 12 lot parcel.
  8 13    When a private improvement is constructed on a lot parcel
  8 14 subject to a deficiency, during the period of amortization,
  8 15 the council shall, by resolution, assess a pro rata portion of
  8 16 the deficiency on that lot parcel, in the same proportion to
  8 17 the total deficiency on that lot parcel as the number of
  8 18 future installments of special assessments remaining to be
  8 19 paid is to the total number of installments of assessments for
  8 20 the project, subject to the twenty-five percent limitation of
  8 21 section 384.62.  A deficiency assessment becomes a lien on the
  8 22 property and is payable in the same manner, and subject to the
  8 23 same interests as the other special assessments.  The council
  8 24 shall direct the clerk to certify a deficiency assessment to
  8 25 the county treasurer, and to send a notice of the deficiency
  8 26 assessment by mail to each owner, as provided in section
  8 27 384.60, subsection 5, but publication of the notice is not
  8 28 required.
  8 29    An owner may appeal from the amount of the assessment
  8 30 within thirty days of the date notice is mailed.  County
  8 31 officials shall collect a deficiency assessment, commencing in
  8 32 the year following the assessment, in the manner provided for
  8 33 the collection of other special assessments.  Upon collection,
  8 34 the county treasurer shall make the appropriate credit entries
  8 35 in the "Special Assessment Deficiencies" book county system,
  9  1 and shall credit the amounts collected as provided for other
  9  2 special assessments on the same public improvement, or to the
  9  3 city, to the extent that the deficiency has been previously
  9  4 paid from other city funds.
  9  5    Sec. 15.  Section 384.70, Code 1997, is amended to read as
  9  6 follows:
  9  7    384.70  REDEMPTION BY BONDHOLDER.
  9  8    A holder of a special assessment bond payable in whole or
  9  9 in part out of a special assessment against any lot or parcel
  9 10 of ground, or a city within which the lot or parcel of ground
  9 11 is situated, which lot or parcel of ground has been sold for
  9 12 taxes, either general or special, may have an assignment of
  9 13 any certificate of tax sale of the property for any general
  9 14 taxes or special taxes thereon, upon tender to the holder or
  9 15 to the county auditor treasurer of the amount to which the
  9 16 holder of the tax sale certificate would be entitled in case
  9 17 of redemption.
  9 18    Sec. 16.  Section 425.2, unnumbered paragraphs 2 and 6,
  9 19 Code 1997, are amended to read as follows:
  9 20    Upon the filing and allowance of the claim, the claim shall
  9 21 be allowed on that homestead for successive years without
  9 22 further filing as long as the property is legally or equitably
  9 23 owned and used as a homestead by that person or that person's
  9 24 spouse on July 1 of each of those successive years, and the
  9 25 owner of the property being claimed as a homestead declares
  9 26 residency in Iowa for purposes of income taxation, and the
  9 27 property is occupied by that person or that person's spouse
  9 28 for at least six months in each of those calendar years in
  9 29 which the fiscal year begins.  When the property is sold or
  9 30 transferred, the buyer or transferee who wishes to qualify
  9 31 shall refile for the credit.  However, when the property is
  9 32 transferred as part of a distribution made pursuant to chapter
  9 33 598, the transferee who is the spouse retaining ownership of
  9 34 the property is not required to refile for the credit.
  9 35 Property divided pursuant to chapter 598 shall not be modified
 10  1 following the division of the property.  An owner who ceases
 10  2 to use a property for a homestead or intends not to use it as
 10  3 a homestead for at least six months in a calendar year shall
 10  4 provide written notice to the assessor by July 1 following the
 10  5 date on which the use is changed.  If the written notice is
 10  6 not provided to the assessor by the appropriate July 1, the
 10  7 owner forfeits the right to file a belated claim on another
 10  8 homestead for the year the notice should have been given.  A
 10  9 person who sells or transfers a homestead or the personal
 10 10 representative of a deceased person who had a homestead at the
 10 11 time of death, shall provide written notice to the assessor
 10 12 that the property is no longer the homestead of the former
 10 13 claimant.
 10 14    The failure of a person to file a claim under this section
 10 15 on or before July 1 of the year for which the person is first
 10 16 claiming the credit or to have the evidence of ownership
 10 17 recorded in the office of the county recorder does not
 10 18 disqualify the claim if the person claiming the credit or
 10 19 through whom the credit is claimed is otherwise qualified.
 10 20 The belated claim shall be filed with the appropriate assessor
 10 21 on or before December 31 of the following calendar year and,
 10 22 if approved by the board of supervisors, the county treasurer
 10 23 shall submit the belated claim to the director of revenue and
 10 24 finance who shall send payment to the claimant.  The payment
 10 25 shall be made from funds appropriated to the homestead credit
 10 26 fund.
 10 27    Sec. 17.  Section 435.1, subsection 5, Code 1997, is
 10 28 amended to read as follows:
 10 29    5.  "Modular home" means a factory-built structure built on
 10 30 a permanent chassis which is manufactured to be used as a
 10 31 place of human habitation, is constructed to comply with the
 10 32 Iowa state building code for modular factory-built structures,
 10 33 and must display the seal issued by the state building code
 10 34 commissioner.  If a modular home is placed in a mobile home
 10 35 park, the home is subject to the annual tax as required by
 11  1 section 435.22.  If a modular home is placed outside a mobile
 11  2 home park, the home shall be considered real property and is
 11  3 to be assessed and taxed as real estate.
 11  4    Sec. 18.  Section 445.37, Code 1997, is amended by adding
 11  5 the following new unnumbered paragraph:
 11  6    NEW UNNUMBERED PARAGRAPH.  To avoid interest on delinquent
 11  7 taxes a payment must be received by the treasurer on or before
 11  8 the last business day of the month preceding the delinquent
 11  9 date, or mailed with appropriate postage and applicable fees
 11 10 paid, and a United States postal service postmark affixed to
 11 11 the payment envelope, with the postmark bearing a date
 11 12 preceding the delinquent date.  Items returned to the sender
 11 13 by the United States postal service for insufficient postage
 11 14 or applicable fees shall be assessed interest, unless the
 11 15 items are postmarked before the delinquent date.
 11 16    Sec. 19.  Section 446.9, subsection 2, Code 1997, is
 11 17 amended to read as follows:
 11 18    2.  Publication of the time and place of the annual tax
 11 19 sale shall be made once by the treasurer in an at least one
 11 20 official newspaper in the county as selected by the board of
 11 21 supervisors and designated by the treasurer at least one week,
 11 22 but not more than three weeks, before the day of sale.  The
 11 23 publication shall contain a description of the parcel to be
 11 24 sold that is clear, concise, and sufficient to distinguish the
 11 25 parcel to be sold from all other parcels.  All items offered
 11 26 for sale pursuant to section 446.18 may be indicated by an "s"
 11 27 or by an asterisk.  The publication shall also contain the
 11 28 name of the person in whose name the parcel to be sold is
 11 29 taxed, the amount delinquent for which the parcel is liable
 11 30 each year, the amount of the interest, fees, costs, and the
 11 31 cost of publication in the newspaper, all to be incorporated
 11 32 as a single sum.  The publication shall contain a statement
 11 33 that, after the sale, if the parcel is not redeemed within the
 11 34 period provided in chapter 447, the right to redeem expires
 11 35 and a deed may be issued.
 12  1    Sec. 20.  Section 446.16, Code 1997, is amended to read as
 12  2 follows:
 12  3    446.16  BID – PURCHASER.
 12  4    1.  The person who offers to pay the total amount due,
 12  5 which is a lien on any parcel, for the smallest percentage of
 12  6 the parcel is the purchaser, and when the purchaser designates
 12  7 the percentage of any parcel for which the purchaser will pay
 12  8 the total amount due, the percentage thus designated shall
 12  9 give the person an undivided interest upon the issuance of a
 12 10 treasurer's deed, as provided in chapter 448.  If two or more
 12 11 persons have placed an equal bid and the bids are the smallest
 12 12 percentage offered, the county treasurer shall use a random
 12 13 selection process to select the bidder to whom a certificate
 12 14 of purchase will be issued.
 12 15    2.  The treasurer may establish and collect a registration
 12 16 fee from each buyer at the tax sale to pay the cost of
 12 17 conducting the sale.  The registration fee is valid for all
 12 18 sales continued under section 446.17.  Registration fees
 12 19 collected shall be deposited in the general fund of the
 12 20 county.
 12 21    3.  The delinquent tax lien transfers with the tax sale
 12 22 certificate, whether held by the county or purchased by an
 12 23 individual, through assignment or direct purchase at the tax
 12 24 sale.  The delinquent tax sale lien expires when the tax sale
 12 25 certificate expires.
 12 26    Sec. 21.  Section 446.31, unnumbered paragraph 1, Code
 12 27 1997, is amended to read as follows:
 12 28    The certificate of purchase is assignable by endorsement
 12 29 and entry in the county system in the office of county
 12 30 treasurer of the county from which the certificate was issued,
 12 31 and when the assignment is so entered and the assignment
 12 32 transaction fee paid, it shall vest in the assignee or legal
 12 33 representatives of the assignee all the right and title of the
 12 34 assignor.  The statement in the treasurer's deed of the fact
 12 35 of the assignment is presumptive evidence of that fact.  For
 13  1 each assignment transaction, the treasurer shall charge the
 13  2 assignee an assignment transaction fee of one hundred dollars,
 13  3 or ten dollars in the case of an estate, to be deposited in
 13  4 the county general fund.  The assignment transaction fee shall
 13  5 not be added to the amount necessary to redeem.
 13  6    Sec. 22.  Section 446.39, Code 1997, is amended to read as
 13  7 follows:
 13  8    446.39  IOWA FINANCE AUTHORITY STATEMENT.
 13  9    A city or county, a city or county agency as authorized by
 13 10 the Iowa finance authority, or the Iowa finance authority may
 13 11 file with the county treasurer a verified statement that a
 13 12 parcel to be sold at tax sale is abandoned and deteriorating
 13 13 in condition, is inhabited but is not safe for human
 13 14 habitation, or is, or is likely to become, a public nuisance,
 13 15 and that the parcel is suitable for use and is to be used in
 13 16 an Iowa homesteading project under section 16.14.  Other
 13 17 information may be included.  Upon proper filing of the
 13 18 statement, and if the parcel is offered at a tax sale and no
 13 19 bid is received, or if the bid received is less than the total
 13 20 amount due, or if the parcel is to be transferred to the
 13 21 county under section 446.38, the city, county, city or county
 13 22 agency, or Iowa finance authority may bid for the parcel for
 13 23 use in an Iowa homesteading project, bidding a sum equal to
 13 24 the total amount due.  Each of the tax-levying and tax-
 13 25 certifying bodies having an interest in the taxes for which
 13 26 the parcel is sold shall be charged with its proportionate
 13 27 share of the purchase price.
 13 28    Sec. 23.  Section 447.9, unnumbered paragraph 1, Code 1997,
 13 29 is amended to read as follows:
 13 30    After one year and nine months from the date of sale, or
 13 31 after nine months from the date of a sale made under section
 13 32 446.18, 446.38 or 446.39, the holder of the certificate of
 13 33 purchase may cause to be served upon the person in possession
 13 34 of the parcel, and also upon the person in whose name the
 13 35 parcel is taxed, in the manner provided for the service of
 14  1 original notices in R.C.P. 56.1, if the person resides in
 14  2 Iowa, or otherwise as provided in section 446.9, subsection 1,
 14  3 a notice signed by the certificate holder or the certificate
 14  4 holder's agent or attorney, stating the date of sale, the
 14  5 description of the parcel sold, the name of the purchaser, and
 14  6 that the right of redemption will expire and a deed for the
 14  7 parcel be made unless redemption is made within ninety days
 14  8 from the completed service of the notice.  The ninety-day
 14  9 redemption period begins as provided in section 447.12.  When
 14 10 the notice is given by a county as a holder of a certificate
 14 11 of purchase the notice shall be signed by the county treasurer
 14 12 or the county attorney, and when given by a city, it shall be
 14 13 signed by the city officer designated by resolution of the
 14 14 council.  When the notice is given by the Iowa finance
 14 15 authority or a city or county agency holding the parcel as
 14 16 part of an Iowa homesteading project, it shall be signed on
 14 17 behalf of the agency or authority by one of its officers, as
 14 18 authorized in rules of the agency or authority.
 14 19    Sec. 24.  Section 447.10, Code 1997, is amended to read as
 14 20 follows:
 14 21    447.10  SERVICE BY PUBLICATION.
 14 22    If notice in accordance with section 447.9 cannot be served
 14 23 upon a person entitled to notice in the manner prescribed in
 14 24 that section, then the holder of the certificate of purchase
 14 25 shall cause the required notice to be published once in an
 14 26 official newspaper in the county.  If service is made by
 14 27 publication, the affidavit required by section 447.12 shall
 14 28 state the reason why service in accordance with section 447.9
 14 29 could not be made.  Service of notice by publication shall be
 14 30 deemed complete on the day of the publication.  Fees for
 14 31 publication shall not exceed those established under section
 14 32 618.11.
 14 33    Sec. 25.  Section 448.1, Code 1997, is amended by adding
 14 34 the following new unnumbered paragraph:
 14 35    NEW UNNUMBERED PARAGRAPH.  The tax sale certificate holder
 15  1 shall return the certificate of purchase and remit the
 15  2 appropriate deed issuance fee to the county treasurer within
 15  3 ninety calendar days after the redemption period expires.  The
 15  4 treasurer shall cancel the certificate for any tax sale
 15  5 certificate holder who fails to comply with this paragraph.
 15  6 This paragraph does not apply to certificates held by a
 15  7 county.  This paragraph is applicable to all certificates of
 15  8 purchases issued on or after July 1, 1997.
 15  9    Sec. 26.  Section 448.3, Code 1997, is amended to read as
 15 10 follows:
 15 11    448.3  EXECUTION AND EFFECT OF DEED.
 15 12    The deed shall be signed by the county treasurer as such,
 15 13 and acknowledged by the treasurer before some officer
 15 14 authorized to take acknowledgments, and when substantially
 15 15 thus executed and recorded in the proper record in the office
 15 16 of the recorder of the county in which the parcel is situated,
 15 17 shall vest in the purchaser all the right, title, interest,
 15 18 and claim of the state and county to the parcel, and all the
 15 19 right, title, interest, and estate of the former owner in and
 15 20 to the parcel conveyed,.  However, the deed is subject to all
 15 21 restrictive covenants, resulting from prior conveyances in the
 15 22 chain of title to the former owner, and subject to all the
 15 23 right and interest of a holder of a certificate of purchase
 15 24 from a tax sale occurring after the tax sale for which the
 15 25 deed was issued, and all the right, title, interest, and claim
 15 26 of the state and county to the parcel.  The issuance of the
 15 27 deed shall operate to cancel all suspended taxes.
 15 28    Sec. 27.  Section 468.57, subsection 2, unnumbered
 15 29 paragraph 1, Code 1997, is amended to read as follows:
 15 30    To pay the assessments in not less than ten nor more than
 15 31 twenty equal installments, with the number of payments and
 15 32 interest rate determined by the board, notwithstanding chapter
 15 33 74A.  The first installment of each assessment, or the total
 15 34 amount if less than one hundred dollars, is due and payable on
 15 35 July 1 next succeeding the date of the levy, unless the
 16  1 assessment is filed with the county treasurer after May 31 in
 16  2 any year.  The first installment shall bear interest on the
 16  3 whole unpaid assessment from the date of the levy as set by
 16  4 the board to the first day of December following the due date.
 16  5 The succeeding annual installments, with interest on the whole
 16  6 unpaid amount, to the first day of December following the due
 16  7 date, are respectively due on July 1 annually, and must be
 16  8 paid at the same time and in the same manner as the first
 16  9 semiannual payment of ordinary taxes.  All future installments
 16 10 of an assessment may be paid on any date by payment of the
 16 11 then outstanding balance plus interest accrued to the date of
 16 12 payment to the next December 1, or additional annual
 16 13 installments may be paid after the current installment has
 16 14 been paid before December 1 without interest.  A payment must
 16 15 be for the full amount of the next installment.  If
 16 16 installments remain to be paid, the next annual installment
 16 17 with interest added to December 1 will be due.  After December
 16 18 1, if a drainage assessment is not delinquent, a property
 16 19 owner may pay one-half or all of the next annual installment
 16 20 of principal and interest of a drainage assessment prior to
 16 21 the delinquency date of the installment.  When the next
 16 22 installment has been paid in full, successive principal
 16 23 installments may be prepaid.  The county treasurer shall
 16 24 accept the payments of the drainage assessment, and shall
 16 25 credit the next annual installment or future installments of
 16 26 the drainage assessment to the extent of the payment or
 16 27 payments, and shall remit the payments to the drainage fund.
 16 28 If a property owner elects to pay one or more principal
 16 29 installments in advance, the pay schedule shall be advanced by
 16 30 the number of principal installments prepaid.  Each
 16 31 installment of an assessment with interest on the unpaid
 16 32 balance is delinquent from October 1 after its due date,
 16 33 including those instances when the last day of September is a
 16 34 Saturday or Sunday, and bears the same delinquent interest as
 16 35 ordinary taxes.  When collected, the interest must be credited
 17  1 to the same drainage fund as the drainage special assessment.
 17  2    Sec. 28.  Section 468.160, Code 1997, is amended to read as
 17  3 follows:
 17  4    468.160  PURCHASE OF TAX CERTIFICATE.
 17  5    When land in a drainage or levee district, or subdistrict,
 17  6 is subject to an unpaid assessment and levy for drainage
 17  7 purposes and has been sold for taxes the board of supervisors
 17  8 of that county, or if control of the district has passed to
 17  9 trustees then such trustees, may purchase the certificate of
 17 10 sale issued by the county treasurer by depositing with the
 17 11 county auditor treasurer the amount of money to which the
 17 12 holder of the certificate would be entitled if redemption was
 17 13 made at that time, and thereupon the rights of the holder of
 17 14 the certificate and the ownership thereof shall vest in the
 17 15 board of supervisors, or the trustees of that district, as the
 17 16 case may be, in trust for said drainage district or
 17 17 subdistrict.
 17 18    Sec. 29.  Section 468.162, Code 1997, is amended to read as
 17 19 follows:
 17 20    468.162  PAYMENT – ASSIGNMENT OF CERTIFICATE.
 17 21    When such money is deposited with the county auditor
 17 22 treasurer, the auditor treasurer shall by mail notify the
 17 23 purchaser at said the tax sale, or the latter's assignee if of
 17 24 record, and shall pay to the holder of such certificate the
 17 25 sum of money deposited with the auditor treasurer for that
 17 26 purpose on surrender of the certificate with proper assignment
 17 27 thereon to the board of supervisors, or to the trustees of
 17 28 said the district, as the case may be, as trustee for said the
 17 29 district.
 17 30    Sec. 30.  Section 468.163, Code 1997, is amended to read as
 17 31 follows:
 17 32    468.163  FUNDS.
 17 33    Payment to the county auditor treasurer for such
 17 34 certificate shall be from the fund of said drainage or levee
 17 35 district, or subdistrict, on a warrant issued against that
 18  1 fund which shall have precedence over all other outstanding
 18  2 warrants drawn against that fund in the order of their
 18  3 payment.  Should there not be a sufficient amount in the fund
 18  4 of said district, or subdistrict, to pay said warrant then the
 18  5 board of supervisors, or the trustees of the district, as the
 18  6 case may be, are authorized to borrow a sum of money
 18  7 sufficient for that purpose on a warrant for that amount on
 18  8 the fund of the district, or subdistrict, which warrant shall
 18  9 bear interest from date at a rate not exceeding that permitted
 18 10 by chapter 74A and shall have preference in payment over all
 18 11 other unpaid warrants on said fund, and the county treasurer
 18 12 shall so enter the same on the list of warrants in the
 18 13 treasurer's office and call the same for payment as soon as
 18 14 there is sufficient money in said fund.
 18 15    Sec. 31.  Section 468.165, Code 1997, is amended to read as
 18 16 follows:
 18 17    468.165  DUTY OF TREASURER.
 18 18    When any lands in a drainage or levee district, or
 18 19 subdistrict, are subject to an unpaid assessment and levy for
 18 20 drainage purposes and are sold for a less sum of money than at
 18 21 tax sale for the amount of delinquent taxes, thereon the
 18 22 county treasurer shall immediately report that fact to the
 18 23 board of supervisors, or to the trustees for the district, as
 18 24 the case may be.
 18 25    Sec. 32.  Section 555B.4, subsection 3, Code 1997, is
 18 26 amended to read as follows:
 18 27    3.  If a tax lien exists on the mobile home or personal
 18 28 property at the time an action for abandonment is initiated,
 18 29 the real property owner shall notify the county treasurer of
 18 30 each county in which a tax lien appears by restricted
 18 31 certified mail sent not less than ten days before the hearing.
 18 32 The notice shall describe the mobile home and shall state the
 18 33 docket, case number, date, and time at which the hearing is
 18 34 scheduled, and the county treasurer's right to assert a claim
 18 35 to the mobile home at the hearing.  The notice shall also
 19  1 state that failure to assert a claim to the mobile home is
 19  2 deemed a waiver of all right, title, claim, and interest in
 19  3 the mobile home and is deemed consent to the sale or disposal
 19  4 of the mobile home.
 19  5    Sec. 33.  Section 562B.7, subsection 6, Code 1997, is
 19  6 amended to read as follows:
 19  7    6.  "Mobile home park" shall mean any site, lot, field or
 19  8 tract of land upon which two three or more occupied mobile
 19  9 homes are harbored, either free of charge or for revenue
 19 10 purposes, and shall include any building, structure, tent,
 19 11 vehicle or enclosure used or intended for use as part of the
 19 12 equipment of such mobile home park, manufactured homes, or
 19 13 modular homes are placed on developed spaces and operated as a
 19 14 for-profit enterprise with water, sewer or septic, and
 19 15 electrical services available.
 19 16    Sec. 34.  Section 444.28, Code 1997, is repealed.  
 19 17                           EXPLANATION
 19 18    This bill provides amendments to the powers and duties of
 19 19 county treasurers.
 19 20    Code section 321.52 is amended to provide that junking
 19 21 certificates for vehicles shall be printed on the vehicle
 19 22 registration receipt rather than as a separate document.  Code
 19 23 section 321.105 is amended to provide that the director of the
 19 24 state department of transportation shall consult with the Iowa
 19 25 county treasurers association when annually setting the
 19 26 mailing fee for motor vehicle or trailer registrations.
 19 27    Code section 331.553 is amended to add two provisions
 19 28 relating to the form and method of payment made to county
 19 29 treasurers by allowing county treasurers to accept electronic
 19 30 transfers of moneys and may require a payor or agent of a
 19 31 payor to pay by electronic transfer if the aggregate payment
 19 32 is $100,000 or more.
 19 33    Amendments to Code sections 331.508, 331.606, 331.607, and
 19 34 331.655 are corresponding amendments to the amendment to
 19 35 section 331.902 relating to the keeping of records of fees
 20  1 collected.  The provisions are updated to refer to the county
 20  2 system of records rather than to fee books.  Sections 384.60
 20  3 and 384.63 relating to special assessments are also amended to
 20  4 reflect the use of a county system of records in lieu of fee
 20  5 books.
 20  6    Code sections 384.59 through 384.63 are amended to refer to
 20  7 parcels rather than lots when a city prepares a special
 20  8 assessment payment schedule and also requires that the parcels
 20  9 be identified on the schedule by the parcel numbers assigned
 20 10 to them.
 20 11    Code section 384.70 is amended to provide that funds paid
 20 12 for transfer of tax sale certificate to the holder of a
 20 13 special assessment bond payable from assessments on the
 20 14 property for which the certificate was issued shall be paid to
 20 15 the county treasurer, rather than the county auditor.
 20 16    Code section 425.2 is amended to eliminate the late filing
 20 17 of claims for the homestead credit.
 20 18    Code section 435.1 is amended to remove from the definition
 20 19 of "modular home" the requirement that it be built on a
 20 20 permanent chassis.
 20 21    Code section 445.37 is amended to provide that a property
 20 22 tax payment must be received by the county treasurer, or
 20 23 postmarked, on the day before the delinquent date to avoid
 20 24 late interest charges.
 20 25    Code section 446.9 is amended to provide that notice of the
 20 26 annual tax sale shall be published in at least one of the
 20 27 official newspapers in the county.  Code section 446.16 is
 20 28 amended to allow the county treasurer to collect a
 20 29 registration fee at the tax sale to cover the cost of the
 20 30 sale.
 20 31    Code section 446.31 is amended to increase the certificate
 20 32 of purchase assignment fee from $10 to $100.  The fee remains
 20 33 $10 for estates.
 20 34    Code sections 446.39 and 447.9 are amended to remove a
 20 35 conflict with section 446.38 relating to the conveyance of
 21  1 property with suspended taxes.
 21  2    Code section 447.10 is amended to provide that the fee
 21  3 charged for publication of notice of expiration of right of
 21  4 redemption shall not exceed fees established by the Code to be
 21  5 charged to counties for official publications.
 21  6    Code section 448.1 is amended to provide that if a tax sale
 21  7 certificate holder does not take action for issuance of a deed
 21  8 within 90 days of the expiration of the redemption period, the
 21  9 tax sale certificate is canceled.
 21 10    Code section 448.3 is amended to clarify the rights of the
 21 11 deedholder after a deed on property sold at sale is issued.
 21 12    Code section 468.57, relating to drainage district
 21 13 installment payments, is amended to be consistent with
 21 14 provisions on payment of special assessments.
 21 15    Code sections 468.160, 468.162, 468.163, and 468.165, all
 21 16 relating to drainage districts, are amended to provide that
 21 17 land upon which there is an unpaid drainage assessment shall
 21 18 be sold at tax sale and transfers related duties from the
 21 19 county auditor to the county treasurer.
 21 20    Code section 555B.4 is amended to require that notices of
 21 21 abandoned mobile homes and personal property include the
 21 22 docket and case number of the abandonment petition filed with
 21 23 the court.
 21 24    Code section 562B.7 is amended to change the definition of
 21 25 "mobile home park" to include three or more mobile homes,
 21 26 manufactured homes, or modular homes placed on developed
 21 27 property and operated for a profit.
 21 28    Code section 444.28, which applied to the property tax
 21 29 limitation on cities and counties for fiscal year 1994-1995,
 21 30 is repealed.  
 21 31 LSB 1807SC 77
 21 32 sc/jj/8
     

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