Text: HSB00154 Text: HSB00156 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 331.303, subsection 1, paragraph b, 1 2 Code 2001, is amended to read as follows: 1 3 b. A "warrant book" which records each warrant drawn in 1 4 the order of issuance by number, date, amount, and name of 1 5 drawee, and refers to the order in the minute book authorizing 1 6 its drawing. The board may authorize the auditor to issue 1 7 checks in lieu of warrants. If the issuance of checks is 1 8 authorized, the word "check" shall be substituted for the word 1 9 "warrant" in those sections of this chapter and chapters 1 10 6B.11, 35B, 336, 349, 350, 427B, and 468 in which the issuance 1 11 of a check is authorized in lieu of a warrant. 1 12 Sec. 2. Section 331.402, subsection 2, Code 2001, is 1 13 amended by adding the following new paragraph: 1 14 NEW PARAGRAPH. dd. Authorize the auditor to issue checks 1 15 in lieu of warrants. The checks shall be charged directly 1 16 against a bank account controlled by the county treasurer. 1 17 Sec. 3. Section 331.552, subsection 2, Code 2001, is 1 18 amended to read as follows: 1 19 2. Disburse money owed or payable by the county on 1 20 warrants or checks drawn and signed by the auditor and sealed 1 21 with the official county seal. 1 22 Sec. 4. Section 331.554, subsections 6 and 7, Code 2001, 1 23 are amended to read as follows: 1 24 6. The amount of a check, other than a warrant, 1 25 outstanding for more thantwo yearsone year shall bepaid to1 26the treasurercanceled, removed from the list of outstanding 1 27 checks, deposited to the account on which the check was 1 28 written, and credited as unclaimed fees and trusts. The 1 29 treasurer shallprovidemaintain a list of the checksto the1 30auditor who shall maintain a record of the unclaimed fees and1 31trustsfor one year after cancellation. A person may claiman1 32unclaimed fee or trust within five years after the money is1 33creditedthe amount of the canceled treasurer's check for a 1 34 period of one year after cancellation upon proper proof of 1 35 ownership. 2 1 7. A warrant outstanding for more thantwo yearsone year 2 2 shall be canceled by the auditor and the amount of the warrant 2 3 shall be credited to the fund upon which the warrant was 2 4 drawn. A person may file a claim with the auditor for the 2 5 amount of the canceled warrant withinfive yearsone year of 2 6 the date of the cancellation, and upon showing of proper proof 2 7 that the claim is true and unpaid, the auditor shall issue a 2 8 warrant drawn upon the fund from which the original canceled 2 9 warrant was drawn. This subsection does not apply to warrants 2 10 issued upon drainage or levee district funds or any fund upon 2 11 which the county treasurer has issued a warrant order or 2 12 stamped a warrant for want of funds. 2 13 Sec. 5. Section 331.559, subsection 20, Code 2001, is 2 14 amended to read as follows: 2 15 20. Carry out duties relating to the preparation and 2 16 correction of the tax list as provided in chapter 443. After 2 17 ten years from the date of receipt, the county treasurer may 2 18 dispose of the tax list delivered to the county treasurer 2 19 pursuant to chapter 443. 2 20 Sec. 6. Section 331.602, subsection 1, paragraph d, Code 2 21 2001, is amended to read as follows: 2 22 d.AnA certificate of change of title or an instrument 2 23 conveying an interest in real property, other than a mortgage, 2 24 a mortgage release, or an assignment, shall contain the 2 25 statement "Address tax statement:" which shall be filled out 2 26 with a name and complete mailing address. Each instrument 2 27 conveying an interest in real property shall contain this 2 28 statement unless otherwise authorized by the county recorder. 2 29 Sec. 7. Section 445.37, Code 2001, is amended by adding 2 30 the following new paragraph: 2 31 NEW UNNUMBERED PARAGRAPH. To avoid interest on delinquent 2 32 taxes, an electronic payment must be received in the 2 33 treasurer's account on the first business day of the 2 34 delinquency month. 2 35 Sec. 8. Section 447.11, Code 2001, is amended to read as 3 1 follows: 3 2 447.11 AGENT OF NONRESIDENT. 3 3 A nonresident may in writing appoint a resident of the 3 4 county in which the parcel is situated as agent, and file the 3 5 appointment with the county treasurer of the county, who shall 3 6 make note of the appointment in the county system, after which 3 7personalservice of notice by certified and regular mail shall 3 8 be made upon the agent. 3 9 Sec. 9. Section 447.13, Code 2001, is amended to read as 3 10 follows: 3 11 447.13 COST – FEE – REPORT. 3 12 Thecost of a record search and the cost of serving the3 13notice, including the cost of mailing certified mail notices3 14and thecost of publication under section 447.10, if 3 15 publication is required, shall be added to the amount 3 16 necessary to redeem. The county treasurer shall file the 3 17 proof of service and statement of costs and record these costs 3 18 against the parcel. The certificate holder or the holder's 3 19 agent shall report in writing to the treasurer the amount of 3 20 authorized costs incurred, and the treasurer shall file the 3 21 statement. Costs not filed with the treasurer before a 3 22 redemption is complete shall not be collected by the treasurer 3 23 and may be recovered through a court action against the parcel 3 24 owner by the certificate holder. If the parcel is held by a 3 25 city or county, a city or county agency, or the Iowa finance 3 26 authority, for use in an Iowa homesteading project, whether or 3 27 not the parcel is the subject of a conditional conveyance 3 28 granted under the project, the costs incurred for repairs and 3 29 rehabilitation work required and undertaken in order to make 3 30 the parcel meet applicable building or housing code standards 3 31 shall be added to the amount necessary to redeem. 3 32 For tax sale certificates of purchase held by a county, the 3 33 cost of a record search and the cost of serving the notice, 3 34 including the cost of mailing certified mail notices and the 3 35 cost of publication under section 447.10, if publication is 4 1 required, shall be added to the amount necessary to redeem. 4 2 Sec. 10. Section 633.480, Code 2001, is amended to read as 4 3 follows: 4 4 633.480 CERTIFICATE TO COUNTY RECORDER FOR TAX PURPOSES 4 5 WITH ADMINISTRATION. 4 6 After discharge as provided in section 633.479, the clerk 4 7 shall certify under chapter 558 relative to each parcel of 4 8 real estate described in the final report of the personal 4 9 representative which has not been sold by the personal 4 10 representative, and deliver the certificate to the county 4 11 recorder of the county in which the real estate is situated. 4 12 The certificate shall include the name and complete mailing 4 13 address, as shown on the final report, of the individual or 4 14 entity in whose name each parcel of real estate is to be 4 15 taxed. The county recorder shall deliver the certificate to 4 16 the county auditor as provided in section 558.58. 4 17 Sec. 11. EFFECTIVE DATE. Section 9 of this Act, being 4 18 deemed of immediate importance, takes effect upon enactment. 4 19 EXPLANATION 4 20 This bill amends various powers and duties of various 4 21 county officers relating to the payment of county obligations 4 22 by check in lieu of warrants. The county board of supervisors 4 23 may authorize the county auditor to issue checks in lieu of 4 24 warrants. If the authority is granted, the term "check" shall 4 25 be substituted for the term "warrant" in those instances where 4 26 checks are used in lieu of warrants. Outstanding checks and 4 27 warrants shall be canceled one year after the date of issue, 4 28 deposited to the account on which the check or warrant was 4 29 written, and credited as unclaimed fees and trusts. A person 4 30 may claim the amount of the canceled warrant or check for one 4 31 year after the date of cancellation. Under current law, a 4 32 check or warrant outstanding for two years is canceled and a 4 33 person may claim the amount of the canceled check or warrant 4 34 for five years after cancellation. 4 35 The bill also authorizes the county treasurer to dispose of 5 1 the tax list delivered under Code chapter 443 after 10 years 5 2 from the date of receipt. 5 3 The bill provides that a certificate of change of title of 5 4 real estate also must include a name and complete mailing 5 5 address to expedite the mailing of tax statements and that to 5 6 avoid interest on delinquent taxes, an electronic payment must 5 7 be received on the first business day of the delinquent month. 5 8 Code section 447.11 is amended to correspond to section 5 9 447.9 by providing that a service of notice on agents of 5 10 nonresidents will be given by certified and regular mail 5 11 rather than personal service. 5 12 The cost of a record search and cost of serving the notice 5 13 by mail by a tax sale certificate holder is no longer added to 5 14 the amount necessary to redeem a tax sale certificate. This 5 15 change to Code section 447.13 takes effect upon enactment. 5 16 LSB 2282HC 79 5 17 tj/pj/5
Text: HSB00154 Text: HSB00156 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
© 2001 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: Thu Feb 15 03:35:21 CST 2001
URL: /DOCS/GA/79GA/Legislation/HSB/00100/HSB00155/010214.html
jhf