Text: HSB00090 Text: HSB00092 Text: HSB00000 - HSB00099 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 161A.35, unnumbered paragraph 1, Code 1 2 1999, is amended to read as follows: 1 3 If the owner of any premises against which a levy exceeding 1 4twentyone hundred dollars has been made and certified shall, 1 5 within thirty days from the date of such levy, agree in 1 6 writing in a separate agreement, that in consideration of 1 7 having a right to pay the owner's assessment in installments, 1 8 the owner will not make any objection as to the legality of 1 9 the assessment for benefit, or the levy of the taxes against 1 10 the owner's property, then such owner shall have the following 1 11 options: 1 12 Sec. 2. Section 321.47, unnumbered paragraph 1, Code 1999, 1 13 is amended to read as follows: 1 14 If ownership of a vehicle is transferred by operation of 1 15 law upon inheritance, devise or bequest, dissolution decree, 1 16 order in bankruptcy, insolvency, replevin, foreclosure or 1 17 execution sale, abandoned vehicle sale, or when the engine of 1 18 a motor vehicle is replaced by another engine, or a vehicle is 1 19 sold or transferred to satisfy an artisan's lien as provided 1 20 in chapter 577, a landlord's lien as provided in chapter 570, 1 21 a storage lien as provided in chapter 579, a judgment in an 1 22 action for abandonment of a mobile home as provided in chapter 1 23 555B, or repossession is had upon default in performance of 1 24 the terms of a security agreement, the county treasurer in the 1 25 transferee's county of residence, upon the surrender of the 1 26 prior certificate of title or the manufacturer's or importer's 1 27 certificate, or when that is not possible, upon presentation 1 28 of satisfactory proof to the county treasurer of ownership and 1 29 right of possession to the vehicle and upon payment of a fee 1 30 of ten dollars and the presentation of an application for 1 31 registration and certificate of title, may issue to the 1 32 applicant a registration card for the vehicle and a 1 33 certificate of title to the vehicle. A person entitled to 1 34 ownership of a vehicle under a decree of dissolution shall 1 35 surrender a reproduction of a certified copy of the 2 1 dissolution and upon fulfilling the other requirements of this 2 2 chapter is entitled to a certificate of title and registration 2 3 receipt issued in the person's name. 2 4 Sec. 3. Section 331.602, subsection 1, Code 1999, is 2 5 amended to read as follows: 2 6 1. Record all instruments presented to the recorder's 2 7 office for recordation upon payment of the proper fees and 2 8 compliance with other recording requirements as provided by 2 9 law. The instruments presented for filing or recordation 2 10 shall be legible and reproducible, and shall have typed or 2 11 legibly printed on them the names of all signatories including 2 12 the names of acknowledging officers and witnesses beneath the 2 13 original signatures. Except as otherwise authorized by the 2 14 recorder, the instruments shall be no larger than eight and 2 15 one-half inches by fourteen inches and shall provide a space 2 16 at the top of the instrument at least eight and one-half 2 17 inches across the page by two inches in length, on which space 2 18 shall be typed or legibly printed across the page on the 2 19 bottom one-fourth inch of this space, the name, address, and 2 20 telephone number of the individual who prepared the instrument 2 21 and, immediately below the two inches of space, the tax 2 22 statement information required in paragraph "d". The 2 23 remaining portion of this space shall be reserved for use by 2 24 the county recorder. 2 25 Sec. 4. Section 331.602, subsection 1, Code 1999, is 2 26 amended by adding the following new paragraph: 2 27 NEW PARAGRAPH. d. An instrument conveying an interest in 2 28 real property shall contain the statement "Address tax 2 29 statement:" which shall be filled out with a name and complete 2 30 mailing address. Each instrument conveying an interest in 2 31 real property shall contain this statement unless otherwise 2 32 authorized by the county recorder. 2 33 Sec. 5. Section 357.20, Code 1999, is amended to read as 2 34 follows: 2 35 357.20 DUE DATE – BONDS. 3 1 Assessments of less thantenone hundred dollars will come 3 2 due at the first taxpaying date after the approval of the 3 3 final assessment, and assessments oftenone hundred dollars 3 4 or more may be paid in ten annual installments with interest 3 5 on the unpaid balance at a rate not exceeding that permitted 3 6 by chapter 74A. The board of supervisors shall issue bonds 3 7 against the completed assessment in an amount equal to the 3 8 total cost of the project, so that the amount of the 3 9 assessment will be approximately ten percent greater than the 3 10 amount of the bonds. 3 11 Sec. 6. Section 384.65, subsection 1, Code 1999, is 3 12 amended to read as follows: 3 13 1. The first installment of each assessment, or the total 3 14 amount if less thanfiftyone hundred dollars, is due and 3 15 payable on July 1 next succeeding the date of the levy, unless 3 16 the assessment is filed with the county treasurer after May 31 3 17 in any year. The first installment shall bear interest on the 3 18 whole unpaid assessment from the date of acceptance of the 3 19 work by the council to the first day of December following the 3 20 due date. 3 21 Sec. 7. Section 384.84, subsection 2, Code 1999, is 3 22 amended by adding the following new paragraph: 3 23 NEW PARAGRAPH. e. A city shall not impose a lien for a 3 24 delinquent city utility or enterprise service against a 3 25 mobile, manufactured, or modular home located in a mobile home 3 26 park as defined in section 435.1. If the account of a city 3 27 utility or city enterprise on such premises becomes 3 28 delinquent, the lien shall be imposed on the real property 3 29 where the mobile, manufactured, or modular home is located. 3 30 The city shall send to the owner of the property where the 3 31 home is located notice of intent to certify a lien at the same 3 32 time that the notice is sent to the delinquent account holder. 3 33 Sec. 8. Section 428.4, unnumbered paragraph 3, Code 1999, 3 34 is amended to read as follows: 3 35 Any buildings erected, improvements made, or buildings or 4 1 improvements removed in a year after the assessment of the 4 2 class of real estate to which they belong, shall be valued, 4 3 listed, and assessed and reported by the assessor to the 4 4 county auditor after approval of the valuations by the local 4 5 board of review, and the auditor shall thereupon enter the 4 6 taxable value of such building or taxable improvement on the 4 7 tax list as a part of real estate to be taxed.If suchSuch 4 8 buildings or improvementsareerected or made by any person 4 9 other than the owner of the land, theyshall be listed and 4 10 assessed to the owner of thebuildings or improvementsland as 4 11 real estate. 4 12 Sec. 9. Section 435.24, subsection 5, Code 1999, is 4 13 amended to read as follows: 4 14 5. Before a home may be moved from its present site by any 4 15 person, a tax clearance statement in the name of the owner 4 16 must be obtained from the county treasurer of the county where 4 17 the present site is located certifying that taxes are not 4 18 owing under this section for previous years and that the taxes 4 19 have been paid for the current tax period. When a person 4 20 moves a home from real property to a dealer's stock or to a 4 21 mobile home park, as defined in section 435.1, a tax clearance 4 22 statement shall be applied for, and issued, from the county 4 23 treasurer of the county where the present site is located. 4 24 When the home is moved to another county in this state, the 4 25 county treasurer shall forward a copy of the tax clearance 4 26 statement to the county treasurer of the county in which the 4 27 home is being relocated. However, a tax clearance statement 4 28 is not required for a home in a manufacturer's or dealer's 4 29 stock whichishas not been used as a place for human 4 30 habitation. A tax clearance form is not required to move an 4 31 abandoned home. A tax clearance form is not required in 4 32 eviction cases provided the mobile home park owner or manager 4 33 advises the county treasurer that the tenant is being evicted. 4 34 If a dealer acquires a home from a person other than a 4 35 manufacturer, the person shall provide a tax clearance 5 1 statement in the name of the owner of record to the dealer. 5 2 The tax clearance statement shall be provided by the county 5 3 treasurer in a method prescribed by the department of 5 4 transportation. 5 5 Sec. 10. Section 445.32, Code 1999, is amended to read as 5 6 follows: 5 7 445.32 LIENS ON BUILDINGS OR IMPROVEMENTS. 5 8 If a building or improvement is erected or made by a person 5 9 other than the owner of the land on which the building or 5 10 improvement is located, as provided for in section 428.4, the 5 11 taxes on the building or improvement are and remain a lien on 5 12 thebuilding or improvementland from the date of levy until 5 13 paid.If the taxes on the building or improvement become5 14delinquent, as provided in section 445.37, the county5 15treasurer shall collect the tax as provided in sections 445.35 16and 445.4. This section does not apply to special5 17assessments, or rates or charges.5 18 Sec. 11. Section 447.9, subsection 1, Code 1999, is 5 19 amended to read as follows: 5 20 1. After one year and nine months from the date of sale, 5 21 or after nine months from the date of a sale made under 5 22 section 446.18 or 446.39, the holder of the certificate of 5 23 purchase may cause to be served upon the person in possession 5 24 of the parcel, and also upon the person in whose name the 5 25 parcel is taxed, a notice signed by the certificate holder or 5 26 the certificate holder's agent or attorney, stating the date 5 27 of sale, the description of the parcel sold, the name of the 5 28 purchaser, and that the right of redemption will expire and a 5 29 deed for the parcel be made unless redemption is made within 5 30 ninety days from the completed service of the notice. The 5 31 notice shall be served by both regular mail and certified mail 5 32 to the person's last known address and suchnoticeservice is 5 33 deemed completed when the notice by certified mail is 5 34 deposited in the mail and postmarked for delivery. The 5 35 ninety-day redemption period begins as provided in section 6 1 447.12. When the notice is given by a county as a holder of a 6 2 certificate of purchase the notice shall be signed by the 6 3 county treasurer or the county attorney, and when given by a 6 4 city, it shall be signed by the city officer designated by 6 5 resolution of the council. When the notice is given by the 6 6 Iowa finance authority or a city or county agency holding the 6 7 parcel as part of an Iowa homesteading project, it shall be 6 8 signed on behalf of the agency or authority by one of its 6 9 officers, as authorized in rules of the agency or authority. 6 10 Sec. 12. Section 447.13, Code 1999, is amended to read as 6 11 follows: 6 12 447.13 COST – FEE – REPORT. 6 13 The cost of a record search and the cost of serving the 6 14 notice, including the cost of mailing certified mail notices 6 15 and the cost of publication under section 447.10 if 6 16 publication is required, shall be added to the amount 6 17 necessary to redeem.The fee for personal service of the6 18notice shall be the same as for service of an original notice,6 19including copy fee and mileage.The county treasurer shall 6 20 file the proof of service and statement of costs and record 6 21 these costs against the parcel. The certificate holder or the 6 22 holder's agent shall report in writing to the treasurer the 6 23 amount of authorized costs incurred, and the treasurer shall 6 24 file the statement. Costs not filed with the treasurer before 6 25 a redemption is complete shall not be collected by the 6 26 treasurer and may be recovered through a court action against 6 27 the parcel owner by the certificate holder. If the parcel is 6 28 held by a city or county, a city or county agency, or the Iowa 6 29 finance authority, for use in an Iowa homesteading project, 6 30 whether or not the parcel is the subject of a conditional 6 31 conveyance granted under the project, the costs incurred for 6 32 repairs and rehabilitation work required and undertaken in 6 33 order to make the parcel meet applicable building or housing 6 34 code standards shall be added to the amount necessary to 6 35 redeem. 7 1 Sec. 13. 1998 Iowa Acts, chapter 1107, is amended by 7 2 adding the following new section: 7 3 SEC. 34. APPLICABILITY DATE. Section 30 of this Act, 7 4 amending Code section 447.9, applies to redemption of parcels 7 5 sold for delinquent taxes beginning with the tax sale held in 7 6 June 1999. 7 7 Sec. 14. Sections 3 and 4 of this Act, amending Code 7 8 section 331.602, apply to instruments recorded on or after 7 9 January 1, 2000. 7 10 Sec. 15. Section 13 of this Act, being deemed of immediate 7 11 importance, takes effect upon enactment. 7 12 EXPLANATION 7 13 This bill makes a number of changes to the powers and 7 14 duties of county treasurers. 7 15 Code sections 161A.35, 357.20, and 384.65 are amended to 7 16 make the assessment payment procedures in those sections 7 17 consistent with payment of other special assessments. Code 7 18 section 161A.35 is amended to increase from $20 to $100 the 7 19 amount owed by the taxpayer before the amount may be paid in 7 20 installments for assessments in soil and water conservation 7 21 districts. Code section 357.20 is amended to increase from 7 22 $10 to $100 the amount owed by a taxpayer in a water district 7 23 before the amount may be paid in installments. Code section 7 24 384.65 is amended to increase from $50 to $100 the amount owed 7 25 by a taxpayer for a city special assessment before the amount 7 26 may be paid in installments. 7 27 Code section 321.47 is amended to provide that in order to 7 28 transfer ownership of a vehicle by order of a dissolution 7 29 decree, the person seeking transfer need only provide a 7 30 reproduction of the certified copy of the dissolution. 7 31 Code section 331.602 is amended to require that any 7 32 instrument conveying an interest in real property and recorded 7 33 with the county recorder contain the name and full address of 7 34 the person to whom the property tax statement is to be mailed. 7 35 This amendment applies to instruments recorded on or after 8 1 January 1, 2000. 8 2 Code section 384.84 is amended to prohibit cities from 8 3 placing liens for delinquent city utilities on mobile, 8 4 manufactured, or modular homes located in mobile home parks. 8 5 The bill provides that the lien shall be placed on the real 8 6 property where the home is located and that the city shall 8 7 send to the owner of the real property notice of intent to 8 8 certify a lien. 8 9 Code sections 428.4 and 445.32 are amended to provide that 8 10 taxes levied on buildings or improvements made by a person 8 11 other than the owner of the land are a lien against the land. 8 12 Code section 435.24 is amended to require the owner of a 8 13 mobile home to obtain a tax clearance statement from the 8 14 county treasurer when the home is moved from real property to 8 15 a dealer's stock or to a mobile home park. 8 16 Code sections 447.9 and 447.13 are amended to make 8 17 technical conforming changes relating to notice of expiration 8 18 of right of redemption resulting from enactment of Senate File 8 19 2400 by the 1998 Session of the General Assembly. 8 20 Chapter 1107 of the 1998 Iowa Acts is amended to provide 8 21 that the section of chapter 1107 amending Code section 447.9 8 22 applies to redemption of parcels sold for delinquent taxes 8 23 beginning with the tax sale held in June 1999. This section 8 24 of the bill takes effect upon enactment. 8 25 LSB 1748HC 78 8 26 sc/jw/5
Text: HSB00090 Text: HSB00092 Text: HSB00000 - HSB00099 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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