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House File 711

Partial Bill History

Bill Text

PAG LIN
  1  1                                         HOUSE FILE 711 
  1  2  
  1  3                             AN ACT
  1  4 RELATING TO THE LEVY OF TAX ASSESSMENTS FOR DRAINAGE OR LEVEE
  1  5    DISTRICTS. 
  1  6 
  1  7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  1  8 
  1  9    Section 1.  Section 468.52, Code 2001, is amended to read
  1 10 as follows:
  1 11    468.52  LEVY FOR DEFICIENCY.
  1 12    If the first assessment made by the board for the original
  1 13 cost or for repairs of any improvement is insufficient, the
  1 14 board shall make an additional assessment and levy in the same
  1 15 ratio as the first for either purpose, payable at the next
  1 16 taxpaying period after such indebtedness is incurred subject,
  1 17 however, to the provisions of section 468.57.  Any but an
  1 18 assessment made under this section on any tract, parcel, or
  1 19 lot within the district which is computed at less than five
  1 20 dollars shall be fixed at the sum of five dollars.  All
  1 21 assessments shall be levied at that time as a tax and,
  1 22 notwithstanding chapter 74A, shall bear interest at a rate
  1 23 determined by the board from that date, payable annually,
  1 24 except as provided as to cash payments within a specified
  1 25 time.
  1 26    Sec. 2.  Section 468.55, Code 2001, is amended to read as
  1 27 follows:
  1 28    468.55  ASSESSMENTS – MATURITY AND COLLECTION.
  1 29    All If a landowner selects an option provided in section
  1 30 468.57, all drainage or levee tax assessments become due and
  1 31 payable with the first half of ordinary taxes, and shall be
  1 32 collected in the same manner with the same interest for
  1 33 delinquency and the same manner of enforcing collection by tax
  1 34 sales.  As an alternative, the certifying authority may
  1 35 request that the annual installment be payable in two equal
  2  1 payments, one-half with the September payment of ordinary
  2  2 taxes and one-half payable with the March payment of ordinary
  2  3 taxes.  All drainage or levee tax assessments not optioned for
  2  4 installment payments by the landowner shall become due and
  2  5 payable within thirty days after the levy of assessments.  
  2  6 
  2  7 
  2  8                                                             
  2  9                               BRENT SIEGRIST
  2 10                               Speaker of the House
  2 11 
  2 12 
  2 13                                                             
  2 14                               MARY E. KRAMER
  2 15                               President of the Senate
  2 16 
  2 17    I hereby certify that this bill originated in the House and
  2 18 is known as House File 711, Seventy-ninth General Assembly.
  2 19 
  2 20 
  2 21                                                             
  2 22                               MARGARET THOMSON
  2 23                               Chief Clerk of the House
  2 24 Approved                , 2001
  2 25 
  2 26 
  2 27                            
  2 28 THOMAS J. VILSACK
  2 29 Governor
     

Text: HF00710                           Text: HF00712
Text: HF00700 - HF00799                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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