Text: HF02245 Text: HF02247 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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 statementby mailof 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 thetenthirty 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 treasurershall2 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 February151, 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 bereceived in the treasurer's account4 7 initiated by midnight on thefirst businesslast day of the 4 8delinquencymonth 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, andthe actual cost of publication of the notice as4 22provided in subsection 2the 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 6cost of publication in the newspaperservice 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 paidA service fee not to exceed four 5 28 dollars shall be collected as apart of the costs of salefee 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 theamount paid for publicationservice 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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