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House Journal: Page 334: Monday, February 17, 1997

36   while traveling on the business of the department.
37   The expenditures shall be sworn to by the party who
38   incurred the expense, and approved and allowed by the
39   director.  However, such expenses shall not be allowed
40   residents of Polk county while in the city of Des
41   Moines or traveling between their homes and the city
42   of Des Moines."
43     4.  Page 14, by inserting after line 21 the
44   following:
45     "Sec. ___.  Section 422.26, unnumbered paragraph 2,
46   Code 1997, is amended to read as follows:
47     The lien shall attach at the time the tax becomes
48   due and payable and shall continue for ten years from
49   the date an assessment is issued unless sooner
50   released or otherwise discharged.  The lien may,

Page 2  

 1   within ten years from the date an assessment is
 2   issued, be extended by filing for record a notice with
 3   the appropriate county official of any county and from
 4   the time of such filing, the lien shall be extended to
 5   the property in such county for ten years, unless
 6   sooner released or otherwise discharged, with no limit
 7   on the number of extensions.  Liens having attached
 8   prior to January 1, 1969, will expire on January 1,
 9   1979, unless extended by the director.  The director
10   shall charge off any account whose lien is allowed to
11   lapse and may charge off any account and release the
12   corresponding lien before the lien has lapsed if the
13   director determines under uniform rules prescribed by
14   the director that the account is uncollectible or
15   collection costs involved would not warrant collection
16   of the amount due."
17     5.  Page 15, by inserting after line 2 the
18   following:
19     "Sec. ___.  Section 424.18, Code 1997, is amended
20   to read as follows:
21     424.18  EFFECTIVE DATE.
22     The environmental protection charge is imposed
23   beginning July 1, 1989.  For all deposits subject to
24   the charge made on or after July 1, 1989, the
25   depositor and receiver are obligated to pay the charge
26   as provided in this chapter.  The amount of the
27   initial environmental protection charge as calculated
28   after determination of the cost factor by the board
29   and the required forms and procedures shall be
30   published in the Iowa administrative bulletin prior to
31   July 1, 1989."
32     6.  Page 15, by inserting after line 27 the
33   following:
34     "Sec. ___.  Section 427A.12, subsection 5, Code
35   1997, is amended to read as follows:

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