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Senate File 2035

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 321.40, unnumbered paragraph 2, Code
  1  2 Supplement 2001, is amended to read as follows:
  1  3    On or before the fifteenth day of the eleventh month of a
  1  4 vehicle's registration year, the department shall create an
  1  5 electronic file and the county treasurer shall send a
  1  6 statement by mail of fees due to the appropriate owner of
  1  7 record.  After the department has generated the electronic
  1  8 file used to produce statements for a registration month, and
  1  9 before the fifteenth day of the month following expiration of
  1 10 a vehicle's registration year, the department shall create a
  1 11 subsequent electronic file and the county treasurer shall send
  1 12 a statement of fees due to the appropriate owner of record for
  1 13 any vehicle subsequently registered for that registration
  1 14 month.  The statement shall be mailed or electronically
  1 15 transmitted to the most current address of record, showing
  1 16 information sufficient to identify the vehicle and a listing
  1 17 of the various fees as appropriate.  Failure to receive a
  1 18 statement shall have no effect upon the accrual of penalty at
  1 19 the appropriate date.
  1 20    Sec. 2.  Section 331.553, subsection 3, Code 2001, is
  1 21 amended to read as follows:
  1 22    3.  Require that payment be made by guaranteed funds for
  1 23 tax sale redemptions, issuance of plat clearances, issuance of
  1 24 tax clearances for mobile homes, payments of taxes or
  1 25 assessments made within the ten thirty days prior to the
  1 26 annual tax sale or any adjournment of the tax sale, and any
  1 27 other payment which is to be collected by the county
  1 28 treasurer.  For the purposes of this subsection, "guaranteed
  1 29 funds" means cash, cashier's check, money order, travelers'
  1 30 check, or certified check.
  1 31    Sec. 3.  Section 331.559, subsection 20, Code Supplement
  1 32 2001, is amended to read as follows:
  1 33    20.  Carry out duties relating to the preparation and
  1 34 correction of the tax list as provided in chapter 443.  After
  1 35 ten years from the date of receipt, the county treasurer shall
  2  1 may dispose of the tax list delivered to the county treasurer
  2  2 pursuant to chapter 443.
  2  3    Sec. 4.  Section 445.36, subsection 2, Code 2001, is
  2  4 amended to read as follows:
  2  5    2.  A demand of taxes is not necessary, but every person
  2  6 subject to taxation shall attend at the office of the county
  2  7 treasurer and pay the taxes either in full, or one-half of the
  2  8 taxes before September 1 succeeding the levy, and the
  2  9 remaining half before March 1 following.  However, if the
  2 10 first installment of taxes is delinquent and not paid as of
  2 11 February 15 1, the treasurer shall mail a notice to the
  2 12 taxpayer of the delinquency and the due date for the second
  2 13 installment.  Failure to receive a mailed notice is not a
  2 14 defense to the payment of the total amount due.  This section
  2 15 does not apply to special assessments, or rates or charges.
  2 16    Sec. 5.  Section 446.9, subsections 1 and 2, Code 2001, are
  2 17 amended to read as follows:
  2 18    1.  A notice of the date, time, and place of the annual tax
  2 19 sale shall be served upon the person in whose name the parcel
  2 20 subject to sale is taxed.  The county treasurer shall serve
  2 21 the notice by sending it by regular first class mail to the
  2 22 person's last known address not later than May 1 of each
  2 23 fiscal year.  The notice shall contain a description of the
  2 24 parcel to be sold which is clear, concise, and sufficient to
  2 25 distinguish the parcel to be sold from all other parcels.  It
  2 26 shall also contain the amount of delinquent taxes for which
  2 27 the parcel is liable each year, the amount of the interest,
  2 28 fees, and the actual cost of publication of the notice as
  2 29 provided in subsection 2 the amount of the service fee as
  2 30 provided in section 446.10, subsection 2, all to be
  2 31 incorporated as a single sum.  The notice shall contain a
  2 32 statement that, after the sale, if the parcel is not redeemed
  2 33 within the period provided in chapter 447, the right to redeem
  2 34 expires and a deed may be issued.
  2 35    2.  Publication of the date, time, and place of the annual
  3  1 tax sale shall be made once by the treasurer in at least one
  3  2 official newspaper in the county as selected by the board of
  3  3 supervisors and designated by the treasurer at least one week,
  3  4 but not more than three weeks, before the day of sale.  The
  3  5 publication shall contain a description of the parcel to be
  3  6 sold that is clear, concise, and sufficient to distinguish the
  3  7 parcel to be sold from all other parcels.  All items offered
  3  8 for sale pursuant to section 446.18 may be indicated by an "s"
  3  9 or by an asterisk.  The publication shall also contain the
  3 10 name of the person in whose name the parcel to be sold is
  3 11 taxed, the amount delinquent for which the parcel is liable
  3 12 each year, the amount of the interest, fees, costs, and the
  3 13 cost of publication in the newspaper service fee as provided
  3 14 in section 446.10, subsection 2, all to be incorporated as a
  3 15 single sum.  The publication shall contain a statement that,
  3 16 after the sale, if the parcel is not redeemed within the
  3 17 period provided in chapter 447, the right to redeem expires
  3 18 and a deed may be issued.
  3 19    Sec. 6.  Section 446.9, Code 2001, is amended by adding the
  3 20 following new subsection:
  3 21    NEW SUBSECTION.  5.  If, for good cause, a parcel is not
  3 22 included in the publication specified in subsection 2, notice
  3 23 shall be given by posting a description of the parcel and the
  3 24 date, time, and place of the tax sale in the treasurer's
  3 25 office for two weeks before the regular or any adjourned tax
  3 26 sale and, at the time of the posting, by mailing the notice
  3 27 required in subsection 1.
  3 28    Sec. 7.  Section 446.10, Code 2001, is amended to read as
  3 29 follows:
  3 30    446.10  PUBLICATION COSTS AND SERVICE FEES.
  3 31    1.  The compensation for publication shall not exceed four
  3 32 dollars for each separately described parcel and shall be paid
  3 33 by the county.
  3 34    2.  The amount paid A service fee of four dollars shall be
  3 35 collected as a part of the costs of sale fee for sale notice
  4  1 preparation and deposited into the county general fund.  If
  4  2 the taxes are paid before the date of sale, the amount paid
  4  3 for publication service fee shall be included as a part of the
  4  4 costs of collecting the taxes.  
  4  5                           EXPLANATION
  4  6    This bill changes certain administrative procedures
  4  7 relating to the registration of vehicles by county treasurers
  4  8 and the state department of transportation and to the
  4  9 assessment and collection of taxes on property.
  4 10    Code section 321.40 is amended to require the state
  4 11 department of transportation to create electronic files for
  4 12 vehicle registration purposes to assist the county treasurers
  4 13 in the sending of statements of fees due on vehicles and
  4 14 collection of the fees.
  4 15    Code section 331.553, subsection 3, is amended to provide
  4 16 that payments for taxes or assessments made within 30 days
  4 17 before an annual tax sale shall be made by guaranteed funds.
  4 18 Current law provides that guaranteed funds must be used for
  4 19 payments for taxes or assessments which are made within 10
  4 20 days of an annual tax sale.
  4 21    Code section 331.559, subsection 20, is amended to provide
  4 22 that the county treasurer may dispose of the tax list received
  4 23 pursuant to Code chapter 443 after 10 years.  Currently,
  4 24 disposal of the tax list received pursuant to Code chapter 443
  4 25 after 10 years is required.
  4 26    Code section 445.36, subsection 2, is amended to provide
  4 27 that if the first installment of taxes paid in installments is
  4 28 delinquent and not paid as of February 1, the county treasurer
  4 29 shall mail a notice of the delinquency and due date for the
  4 30 second installment.  Under current law, the notice is sent if
  4 31 payment of the first installment is not made as of February
  4 32 15.
  4 33    Code section 446.9, subsections 1 and 2, are amended to
  4 34 provide for the imposition and collection of a service fee of
  4 35 $4 for each parcel of property for which a notice of the date,
  5  1 time, and place of the annual tax sale is served.  The service
  5  2 fee of $4 shall be noted in the notice along with the amount
  5  3 of delinquent taxes, the amount of interest, and other fees
  5  4 due.  The service fee is included in the notice in lieu of the
  5  5 actual cost of publication of the notice.
  5  6    Code section 446.9 is amended to provide that if, for good
  5  7 cause, a parcel is not included in the publication of the
  5  8 annual tax sale, notice shall be given by posting the
  5  9 description of the parcel and the date, time, and place of the
  5 10 tax sale in the treasurer's office for two weeks before the
  5 11 tax sale and, at the time of posting, the notice shall be
  5 12 mailed to the person in whose name the parcel is taxed at the
  5 13 person's last known address.
  5 14    Code section 446.10 is amended to provide that the service
  5 15 fee of $4 shall be collected as a fee for sale notice
  5 16 preparation and shall be deposited in the county general fund.
  5 17 If the taxes are paid before the date of the annual sale, the
  5 18 service fee shall be included as a part of the costs of
  5 19 collecting the taxes.  The service fee of $4 is collected in
  5 20 lieu of compensation for the actual cost of publication of
  5 21 notice of the annual tax sale as provided under current law.  
  5 22 LSB 5435XS 79
  5 23 tj/cls/14.1
     

Text: SF02034                           Text: SF02036
Text: SF02000 - SF02099                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

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