Text: SF02034 Text: SF02036 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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 statementby mailof 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 thetenthirty 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 treasurershall2 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 February151, 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, andthe actual cost of publication of the notice as2 29provided in subsection 2the 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 13cost of publication in the newspaperservice 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 paidA service fee of four dollars shall be 3 35 collected as apart of the costs of salefee 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, theamount paid4 3for publicationservice 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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