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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 attached8prior to January 1, 1969, will expire on January 1,91979, 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 the27initial environmental protection charge as calculated28after determination of the cost factor by the board29and the required forms and procedures shall be30published in the Iowa administrative bulletin prior to31July 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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