House Journal: Page 443: Wednesday, February 20, 2002
6 1. On the first day of the second month following
7 the beginning of each registration year a penalty of
8 five percent of the annual registration fee shall be
9 added to the registration fees not paid by that date
10 and an additional penalty of five percent shall be
11 added the first day of each succeeding month, until
12 the fee is paid. a penalty shall not be less than
13 five dollars. If the owner of a vehicle surrenders
14 the registration plates for a vehicle prior to the
15 plates becoming delinquent, to the county treasurer of
16 the county where the vehicle is registered, or to the
17 department if the vehicle is registered under chapter
18 326, the owner may register the vehicle any time
19 thereafter upon payment of the registration fee for
20 the registration year without penalty. The penalty on
21 vehicles registered under chapter 326 shall accrue
22 February 1 of each year. To avoid a penalty or an
23 additional penalty in the case of a delinquent
24 registration, if the last calendar day of a month
25 falls on Saturday, Sunday, or a holiday, the payment
26 deadline is extended to include the first business day
27 of the following month. However, an electronic
28 payment must be initiated by midnight on the last
29 business day of the month preceding the delinquent
30 date."
31 2. Page 2, by inserting after line 15 the
32 following:
33 "Sec. . Section 445.37, unnumbered paragraphs
34 1, 3, and 4, Code Supplement 2001, are amended to read
35 as follows:
36 If the semiannual installment of any tax has not
37 been paid before October 1 succeeding the levy, that
38 amount becomes delinquent from October 1 after due,
39 including. However, in those instances when the last
40 day of September is a Saturday or Sunday, that amount
41 becomes delinquent on the second business day of
42 October. If the second installment is not paid before
43 April 1 succeeding its maturity, it becomes delinquent
44 from April 1 after due, including. However, in those
45 instances when the last day of March is a Saturday or
46 Sunday, that amount becomes delinquent on the second
47 business day of April. This paragraph applies to all
48 taxes as defined in section 445.1, subsection 6.
49 To avoid interest on delinquent taxes, a payment
50 must be received by the treasurer on or before the
Page 2
1 last business day of the month preceding the
2 delinquent date, or mailed with appropriate postage
3 and applicable fees paid, and a United States postal
4 service postmark affixed to the payment envelope, with
© 2002 Cornell College and
League of Women Voters of Iowa
Comments about this site or page?
hjourn@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 21 15:01:00 CST 2002
URL: /DOCS/GA/79GA/Session.2/HJournal/00400/00443.html
jhf