Text: SSB01004 Text: SSB01006 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 384.65, subsection 1, Code 1999, is 1 2 amended to read as follows: 1 3 1. The first installment of each assessment, or the total 1 4 amount if less thanfiftyone hundred dollars, is due and 1 5 payable on July 1 next succeeding the date of the levy, unless 1 6 the assessment is filed with the county treasurer after May 31 1 7 in any year. The first installment shall bear interest on the 1 8 whole unpaid assessment from the date of acceptance of the 1 9 work by the council to the first day of December following the 1 10 due date. 1 11 Sec. 2. Section 446.7, unnumbered paragraph 1, Code 1999, 1 12 is amended to read as follows: 1 13 Annually, on the third Monday in June the county treasurer 1 14 shall offer at public sale all parcels on which taxes are 1 15 delinquent. The sale shall be made for the total amount of 1 16 taxes, interest, fees, and costs due. If for good cause the 1 17 treasurer cannot hold the annual tax sale on the third Monday 1 18 of June, the treasurer may designate a different date in June 1 19 for the sale. 1 20 Sec. 3. Section 446.9, subsections 1 and 2, Code 1999, are 1 21 amended to read as follows: 1 22 1. A notice of the date, time, and place of the annual tax 1 23 sale shall be served upon the person in whose name the parcel 1 24 subject to sale is taxed. The county treasurer shall serve 1 25 the notice by sending it by regular first class mail to the 1 26 person's last known address not later than May 1 of each 1 27 fiscal year. The notice shall contain a description of the 1 28 parcel to be sold which is clear, concise, and sufficient to 1 29 distinguish the parcel to be sold from all other parcels. It 1 30 shall also contain the amount of delinquent taxes for which 1 31 the parcel is liable each year, the amount of the interest, 1 32 fees, and the actual cost of publication of the notice as 1 33 provided in subsection 2, all to be incorporated as a single 1 34 sum. The notice shall contain a statement that, after the 1 35 sale, if the parcel is not redeemed within the period provided 2 1 in chapter 447, the right to redeem expires and a deed may be 2 2 issued. 2 3 2. Publication of the date, time, and place of the annual 2 4 tax sale shall be made once by the treasurer in at least one 2 5 official newspaper in the county as selected by the board of 2 6 supervisors and designated by the treasurer at least one week, 2 7 but not more than three weeks, before the day of sale. The 2 8 publication shall contain a description of the parcel to be 2 9 sold that is clear, concise, and sufficient to distinguish the 2 10 parcel to be sold from all other parcels. All items offered 2 11 for sale pursuant to section 446.18 may be indicated by an "s" 2 12 or by an asterisk. The publication shall also contain the 2 13 name of the person in whose name the parcel to be sold is 2 14 taxed, the amount delinquent for which the parcel is liable 2 15 each year, the amount of the interest, fees, costs, and the 2 16 cost of publication in the newspaper, all to be incorporated 2 17 as a single sum. The publication shall contain a statement 2 18 that, after the sale, if the parcel is not redeemed within the 2 19 period provided in chapter 447, the right to redeem expires 2 20 and a deed may be issued. 2 21 Sec. 4. Section 446.28, Code 1999, is amended to read as 2 22 follows: 2 23 446.28 SUBSEQUENT SALE. 2 24 If for good cause, a parcel cannot be advertised and 2 25 offered for sale on the third Monday of June or on another 2 26 date in June designated by the treasurer, the county treasurer 2 27 shall make the sale on the third Monday of the next succeeding 2 28 month in which the required notice can be given. 2 29 EXPLANATION 2 30 This bill provides that a special assessment of less than 2 31 $100 must be paid in full rather than in installment payments. 2 32 The bill also allows the county treasurer to designate a 2 33 date in June other than the third Monday of June on which to 2 34 hold the annual tax sale. Parcels with delinquent property 2 35 taxes are currently offered at a public sale held annually on 3 1 the third Monday of June. 3 2 LSB 1457XC 78 3 3 sc/gg/14
Text: SSB01004 Text: SSB01006 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
© 1999 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Fri Nov 5 03:46:01 CST 1999
URL: /DOCS/GA/78GA/Legislation/SSB/01000/SSB01005/990112.html
jhf