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House File 2246

Partial Bill History

Bill Text

PAG LIN
  1  1                                            HOUSE FILE 2246 
  1  2 
  1  3                             AN ACT
  1  4 RELATING TO ADMINISTRATIVE PROCEDURES OF COUNTY TREASURERS
  1  5    FOR PROPERTY TAXATION AND VEHICLE REGISTRATION.  
  1  6 
  1  7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  1  8 
  1  9    Section 1.  Section 321.40, unnumbered paragraph 2, Code
  1 10 Supplement 2001, is amended to read as follows:
  1 11    On or before the fifteenth day of the eleventh month of a
  1 12 vehicle's registration year, the department shall create an
  1 13 electronic file and the county treasurer shall send a
  1 14 statement by mail of fees due to the appropriate owner of
  1 15 record.  After the department has generated the electronic
  1 16 file used to produce statements for a registration month, and
  1 17 before the fifteenth day of the month following expiration of
  1 18 a vehicle's registration year, the department shall create a
  1 19 subsequent electronic file and the county treasurer shall send
  1 20 a statement of fees due to the appropriate owner of record for
  1 21 any vehicle subsequently registered for that registration
  1 22 month.  The statement shall be mailed or electronically
  1 23 transmitted to the most current address of record, showing
  1 24 information sufficient to identify the vehicle and a listing
  1 25 of the various fees as appropriate.  Failure to receive a
  1 26 statement shall have no effect upon the accrual of penalty at
  1 27 the appropriate date.
  1 28    Sec. 2.  Section 321.134, subsection 1, Code 2001, is
  1 29 amended to read as follows:
  1 30    1.  On the first day of the second month following the
  1 31 beginning of each registration year a penalty of five percent
  1 32 of the annual registration fee shall be added to the
  1 33 registration fees not paid by that date and an additional
  1 34 penalty of five percent shall be added the first day of each
  1 35 succeeding month, until the fee is paid.  A penalty shall not
  2  1 be less than five dollars.  If the owner of a vehicle
  2  2 surrenders the registration plates for a vehicle prior to the
  2  3 plates becoming delinquent, to the county treasurer of the
  2  4 county where the vehicle is registered, or to the department
  2  5 if the vehicle is registered under chapter 326, the owner may
  2  6 register the vehicle any time thereafter upon payment of the
  2  7 registration fee for the registration year without penalty.
  2  8 The penalty on vehicles registered under chapter 326 shall
  2  9 accrue February 1 of each year.  To avoid a penalty or an
  2 10 additional penalty in the case of a delinquent registration,
  2 11 if the last calendar day of a month falls on Saturday, Sunday,
  2 12 or a holiday, the payment deadline is extended to include the
  2 13 first business day of the following month.  However, an
  2 14 electronic payment must be initiated by midnight on the last
  2 15 day of the month preceding the delinquent date.
  2 16    Sec. 3.  Section 331.553, subsection 3, Code 2001, is
  2 17 amended to read as follows:
  2 18    3.  Require that payment be made by guaranteed funds for
  2 19 tax sale redemptions, issuance of plat clearances, issuance of
  2 20 tax clearances for mobile homes, payments of taxes or
  2 21 assessments made within the ten thirty days prior to the
  2 22 annual tax sale or any adjournment of the tax sale, and any
  2 23 other payment which is to be collected by the county
  2 24 treasurer.  For the purposes of this subsection, "guaranteed
  2 25 funds" means cash, cashier's check, money order, travelers'
  2 26 check, or certified check.
  2 27    Sec. 4.  Section 331.559, subsection 20, Code Supplement
  2 28 2001, is amended to read as follows:
  2 29    20.  Carry out duties relating to the preparation and
  2 30 correction of the tax list as provided in chapter 443.  After
  2 31 ten years from the date of receipt, the county treasurer shall
  2 32 may dispose of the tax list delivered to the county treasurer
  2 33 pursuant to chapter 443.
  2 34    Sec. 5.  Section 445.36, subsection 2, Code 2001, is
  2 35 amended to read as follows:
  3  1    2.  A demand of taxes is not necessary, but every person
  3  2 subject to taxation shall attend at the office of the county
  3  3 treasurer and pay the taxes either in full, or one-half of the
  3  4 taxes before September 1 succeeding the levy, and the
  3  5 remaining half before March 1 following.  However, if the
  3  6 first installment of taxes is delinquent and not paid as of
  3  7 February 15 1, the treasurer shall mail a notice to the
  3  8 taxpayer of the delinquency and the due date for the second
  3  9 installment.  Failure to receive a mailed notice is not a
  3 10 defense to the payment of the total amount due.  This section
  3 11 does not apply to special assessments, or rates or charges.
  3 12    Sec. 6.  Section 445.37, unnumbered paragraphs 1, 3, and 4,
  3 13 Code Supplement 2001, are amended to read as follows:
  3 14    If the semiannual installment of any tax has not been paid
  3 15 before October 1 succeeding the levy, that amount becomes
  3 16 delinquent from October 1 after due, including.  However, in
  3 17 those instances when the last day of September is a Saturday
  3 18 or Sunday, that amount becomes delinquent on the second
  3 19 business day of October.  If the second installment is not
  3 20 paid before April 1 succeeding its maturity, it becomes
  3 21 delinquent from April 1 after due, including.  However, in
  3 22 those instances when the last day of March is a Saturday or
  3 23 Sunday, that amount becomes delinquent on the second business
  3 24 day of April.  This paragraph applies to all taxes as defined
  3 25 in section 445.1, subsection 6.
  3 26    To avoid interest on delinquent taxes, a payment must be
  3 27 received by the treasurer on or before the last business day
  3 28 of the month preceding the delinquent date, or mailed with
  3 29 appropriate postage and applicable fees paid, and a United
  3 30 States postal service postmark affixed to the payment
  3 31 envelope, with the postmark bearing a date preceding the
  3 32 delinquent date.  Items returned to the sender by the United
  3 33 States postal service for insufficient postage or applicable
  3 34 fees shall be assessed interest, unless the appropriate
  3 35 postage and fees are paid and the items are postmarked again
  4  1 before the delinquent date.  However, if the last calendar day
  4  2 of a month falls on a Saturday, Sunday, or a holiday, that
  4  3 amount becomes delinquent on the second business day of the
  4  4 following month.
  4  5    To avoid interest on current or delinquent taxes, an
  4  6 electronic payment must be received in the treasurer's account
  4  7 initiated by midnight on the first business last day of the
  4  8 delinquency month preceding the delinquent date.
  4  9    Sec. 7.  Section 446.9, subsections 1 and 2, Code 2001, are
  4 10 amended to read as follows:
  4 11    1.  A notice of the date, time, and place of the annual tax
  4 12 sale shall be served upon the person in whose name the parcel
  4 13 subject to sale is taxed.  The county treasurer shall serve
  4 14 the notice by sending it by regular first class mail to the
  4 15 person's last known address not later than May 1 of each
  4 16 fiscal year.  The notice shall contain a description of the
  4 17 parcel to be sold which is clear, concise, and sufficient to
  4 18 distinguish the parcel to be sold from all other parcels.  It
  4 19 shall also contain the amount of delinquent taxes for which
  4 20 the parcel is liable each year, the amount of the interest,
  4 21 fees, and the actual cost of publication of the notice as
  4 22 provided in subsection 2 the amount of the service fee as
  4 23 provided in section 446.10, subsection 2, all to be
  4 24 incorporated as a single sum.  The notice shall contain a
  4 25 statement that, after the sale, if the parcel is not redeemed
  4 26 within the period provided in chapter 447, the right to redeem
  4 27 expires and a deed may be issued.
  4 28    2.  Publication of the date, time, and place of the annual
  4 29 tax sale shall be made once by the treasurer in at least one
  4 30 official newspaper in the county as selected by the board of
  4 31 supervisors and designated by the treasurer at least one week,
  4 32 but not more than three weeks, before the day of sale.  The
  4 33 publication shall contain a description of the parcel to be
  4 34 sold that is clear, concise, and sufficient to distinguish the
  4 35 parcel to be sold from all other parcels.  All items offered
  5  1 for sale pursuant to section 446.18 may be indicated by an "s"
  5  2 or by an asterisk.  The publication shall also contain the
  5  3 name of the person in whose name the parcel to be sold is
  5  4 taxed, the amount delinquent for which the parcel is liable
  5  5 each year, the amount of the interest, fees, costs, and the
  5  6 cost of publication in the newspaper service fee as provided
  5  7 in section 446.10, subsection 2, all to be incorporated as a
  5  8 single sum.  The publication shall contain a statement that,
  5  9 after the sale, if the parcel is not redeemed within the
  5 10 period provided in chapter 447, the right to redeem expires
  5 11 and a deed may be issued.
  5 12    Sec. 8.  Section 446.9, Code 2001, is amended by adding the
  5 13 following new subsection:
  5 14    NEW SUBSECTION.  5.  If, for good cause, a parcel is not
  5 15 included in the publication specified in subsection 2, notice
  5 16 shall be given by publication or by posting a description of
  5 17 the parcel and the date, time, and place of the tax sale in
  5 18 the treasurer's office for two weeks before the regular or any
  5 19 adjourned tax sale and, at the time of the publication or
  5 20 posting, by mailing the notice required in subsection 1.
  5 21    Sec. 9.  Section 446.10, Code 2001, is amended to read as
  5 22 follows:
  5 23    446.10  PUBLICATION COSTS AND SERVICE FEES.
  5 24    1.  The compensation for publication shall not exceed four
  5 25 dollars for each separately described parcel and shall be paid
  5 26 by the county.
  5 27    2.  The amount paid A service fee not to exceed four
  5 28 dollars shall be collected as a part of the costs of sale fee
  5 29 for sale notice preparation and deposited into the county
  5 30 general fund.  If the taxes are paid before the date of sale,
  5 31 the amount paid for publication service fee shall be included
  5 32 as a part of the costs of collecting the taxes.  
  5 33 
  5 34 
  5 35                                                             
  6  1                               BRENT SIEGRIST
  6  2                               Speaker of the House
  6  3 
  6  4 
  6  5                                                             
  6  6                               MARY E. KRAMER
  6  7                               President of the Senate
  6  8 
  6  9    I hereby certify that this bill originated in the House and
  6 10 is known as House File 2246, Seventy-ninth General Assembly.
  6 11 
  6 12 
  6 13                                                             
  6 14                               MARGARET THOMSON
  6 15                               Chief Clerk of the House
  6 16 Approved                , 2002
  6 17 
  6 18 
  6 19                            
  6 20 THOMAS J. VILSACK
  6 21 Governor
     

Text: HF02245                           Text: HF02247
Text: HF02200 - HF02299                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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