Text: SF00056 Text: SF00058 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 12B.11, Code 2003, is amended to read 1 2 as follows: 1 3 12B.11 MANNER AND DETAILS OF SETTLEMENT. 1 4 At the time of any examination of any such office, or at 1 5 the time of any settlement with the treasurer in charge of any 1 6 such public funds, the treasurer shall produce and count in 1 7 the presence of the officer or officers making such 1 8 examination or settlement, all moneys or funds then on deposit 1 9 in the safe or vault in the treasurer's office, and shall 1 10 produce a statement of all money or funds on deposit with any 1 11 depository wherein the treasurer is authorized to deposit such 1 12 funds,which statement shall be certified by one or more1 13officers of such depository,and shall correctly show the 1 14 balance remaining on deposit in such depository at the close 1 15 of business on the day preceding the day of such settlement. 1 16 The treasurer shall also file a statement setting forth the 1 17 numbers, dates, and amounts of all outstanding checks, or 1 18 other items of difference, reconciling the balance as shown by 1 19 the treasurer's books with those of the depositories. The 1 20 state treasurer shall also file a statement showing the 1 21 numbers, dates and amounts of all United States government 1 22 bonds held as part of said public fund. 1 23 Sec. 2. Section 321.1, subsection 60, Code 2003, is 1 24 amended to read as follows: 1 25 60. "Registration year" means the period of twelve 1 26 consecutive months beginning on the first day of the month 1 27 following the month of the birth of the owner of the vehicle 1 28 for vehicles registered by the county treasurer and the 1 29 calendar year for vehicles registered by the department or 1 30 motor trucks and truck tractors with a combined gross weight 1 31 exceeding five tons which are registered by the county 1 32 treasurer. For leased vehicles registered by the county 1 33 treasurer, except for motor trucks and truck tractors with a 1 34 combined gross weight exceeding five tons, "registration year" 1 35 means the period of the first twelve months of the lease and 2 1 subsequent twelve-month periods. 2 2 Sec. 3. Section 321.39, subsections 2 and 3, Code 2003, 2 3 are amended to read as follows: 2 4 2. For vehicles registered by the county treasurer, at 2 5 midnight on the last dayof the registration yearthat the 2 6 vehicle is eligible to be registered without penalty as 2 7 provided in section 321.134, subsection 1. 2 8 3. For vehicles on which the first installment of an 2 9 annual fee has been paid, at midnight on the last day of June 2 10 or the first business day of July when June 30 falls on 2 11 Saturday, Sunday, or a holiday; for vehicles on which the 2 12 second installment of an annual fee has been paid, at midnight 2 13 on the last day of December or the first business day of 2 14 January when December 31 falls on Saturday, Sunday, or a 2 15 holiday. 2 16 Sec. 4. Section 331.552, Code 2003, is amended by adding 2 17 the following new subsection: 2 18 NEW SUBSECTION. 34. Destroy tax sale redemption 2 19 certificates and all associated tax sale records after ten 2 20 years have elapsed from the end of the fiscal year in which 2 21 the redemption certificate was sold. If a tax sale 2 22 certificate of purchase is cancelled as required by section 2 23 446.37 or 448.1, all associated tax sale records shall be 2 24 destroyed after ten years have elapsed from the end of the 2 25 fiscal year in which the tax sale certificate of purchase was 2 26 cancelled. 2 27 Sec. 5. Section 384.62, Code 2003, is amended to read as 2 28 follows: 2 29 384.62 LIMIT. 2 30 1. A special assessment against a lot for a public 2 31 improvementmayshall not be in excess of the amount of the 2 32 assessment, including the conditional deficiency assessment, 2 33 as shown in the schedule confirmed by the court, or if court 2 34 confirmation is not utilized, then on the original plat and 2 35 schedule adopted by the council, and an assessmentmayshall 3 1 not exceed twenty-five percent of the value of the lot as 3 2 shown by the plat and schedule approved by the council or as 3 3 reduced by the court. 3 4 2. Special assessments for the construction or repair of 3 5 underground connections for private property for gas, water, 3 6 sewers, or electricity may be assessed to each lot for the 3 7 actual cost of each connection for that lot, and the twenty- 3 8 five percent limitation does not apply. Such connections 3 9 shall not be installed to service railway right of way without 3 10 written agreement with the railway company owning or leasing 3 11 the right of way. 3 12 3. A special assessment for a public improvement against a 3 13 tract of land used and assessed as agricultural property shall 3 14 not become payable upon the filing of a request by the owner 3 15 for deferment until that land is not used and assessed as 3 16 agricultural property. At the time of the change in the use 3 17 of the property, the special assessment shall become payable 3 18 in the same manner as the special assessment would have become 3 19 payable had it not been deferred by this section. This 3 20 section shall not apply to a tract of land of less than one- 3 21 quarter acre surrounding any dwelling or nonfarm structure on 3 22 that tract nor shall it apply to a special assessment levied 3 23 before July 3, 1978. This section shall not apply if the 3 24 public improvement is a sewer, water, gas or electrical line 3 25 to which the owner of the land makes a connection. 3 26 4. Payment of installments of special assessments for a 3 27 public improvement against property used and assessed as 3 28 agricultural property shall be deferred as follows: 3 291.a. The property owner who seeks deferment of an 3 30 assessment shall file a written request for deferment with the 3 31 city clerk at the time of the hearing on the resolution of 3 32 necessity for the public improvement or within ten days 3 33 following the date of the hearing and the request shall 3 34 identify those lots subject to proposed assessments for which 3 35 the property owner is seeking deferment which are used and 4 1 assessed as agricultural property. The request may be 4 2 withdrawn by the property owner at any time before or after 4 3 the adoption of the resolution of necessity. 4 42.b. The city shall indicate those lots for which a 4 5 deferment has been requested on the special assessment 4 6 schedule. 4 73.c. After the assessments for the public improvement 4 8 have been levied and the special assessment schedule has been 4 9 filed with the county treasurer, the county treasurer shall 4 10 indicate on the tax rolls those assessments subject to 4 11 deferment under this section. 4 124.d.An owner of property subject to an assessment that4 13may be deferred may file a statement at any time up to six4 14months before the assessment installment is due stating that a4 15written request for deferment of such assessments is filed4 16with the city clerk and that the entire lot subject to such4 17assessment has continued to be and is still used and assessed4 18as agricultural property. The collection of that installment4 19and any other unpaid portion of the assessment shall be4 20deferred until the next July 1 and subsequent installments may4 21thereafter be deferred in the same manner for successive years4 22in which a statement is filedA deferment shall continue for 4 23 as long as the county assessor continues to classify the 4 24 property as agricultural land on January 1 of each assessment 4 25 year. A deferment shall end six months following any January 4 26 1 assessment date on which the county assessor no longer 4 27 classifies the property as agricultural land. 4 28 Sec. 6. Section 384.67, Code 2003, is amended to read as 4 29 follows: 4 30 384.67 PAYMENT TO COUNTY TREASURER. 4 31 Assessments levied and certified under the provisions of 4 32 this division, including installments and interest, are 4 33 payable at the office of the county treasurer of the county 4 34 where the property assessed is located, except that 4 35 assessments may be paid in full or in part and without 5 1 interest within thirty days after the date of certification, 5 2 at the office of the county treasurer, if the property being 5 3 assessed is located in an unincorporated area, or the city 5 4 clerk, if the property being assessed is located in an 5 5 incorporated areaexcept when the city council specifically5 6provides payment to be made in the office of the county5 7treasurer. 5 8 Sec. 7. Section 445.5, subsection 1, unnumbered paragraph 5 9 1, Code 2003, is amended to read as follows: 5 10 As soon as practicable after receiving the tax list 5 11 prescribed in chapter 443, the treasurer shall deliver to the 5 12 titleholder, by regular mail or electronic transmission, a 5 13 statement of taxes due and payable which shall include the 5 14 following information: 5 15 Sec. 8. Section 468.165, Code 2003, is repealed. 5 16 EXPLANATION 5 17 This bill relates to various duties of county treasurers. 5 18 The bill amends Code section 12B.11 to provide that a 5 19 statement of money or funds on deposit with a depository 5 20 authorized by a county treasurer does not have to be certified 5 21 by an officer of the depository. 5 22 The bill amends Code section 321.1 to provide that a 5 23 registration year for a leased vehicle registered by the 5 24 county treasurer, except for motor trucks and truck tractors 5 25 with a combined gross weight exceeding five tons, is the 5 26 period of the first 12 months of the lease and subsequent 12- 5 27 month periods. 5 28 The bill amends Code section 321.39, subsection 2, to 5 29 provide that vehicle registrations, registration cards, and 5 30 registration plates expire on vehicles registered by the 5 31 county treasurer, at midnight on the last day that the vehicle 5 32 is eligible to be registered without penalty as provided in 5 33 Code section 321.134, subsection 1. The bill also amends Code 5 34 section 321.39, subsection 3, to provide that for vehicles on 5 35 which the first or second installment of an annual fee has 6 1 been paid, the registrations, registration cards, and 6 2 registration plates expire on June 30 or the first business 6 3 day of July when June 30 falls on Saturday, Sunday, or a 6 4 holiday, or the first business day of January when December 31 6 5 falls on Saturday, Sunday, or a holiday. 6 6 The bill amends Code section 331.552 by adding a new 6 7 subsection that directs county treasurers to destroy tax sale 6 8 redemption certificates and all associated tax sale records 6 9 after 10 years from the end of the fiscal year in which 6 10 redemption or cancellation of the certificates or records 6 11 occurred. 6 12 The bill amends Code section 384.62 by numbering the 6 13 unnumbered paragraphs and by providing that the payment of 6 14 installments of special assessments for a public improvement 6 15 against property used and assessed as agricultural property 6 16 can be deferred for as long as the assessor continues to 6 17 classify the property as agricultural land on January 1 of 6 18 each assessment year and for six months following any January 6 19 1 assessment date in which the property is no longer 6 20 classified as agricultural land. 6 21 The bill amends Code section 384.67 to remove a provision 6 22 that allows a city council to provide that payments of 6 23 assessments of property in an incorporated area can be made to 6 24 the county treasurer instead of to the city clerk. 6 25 The bill amends Code section 445.5 to provide that a county 6 26 treasurer can deliver a statement of taxes due and payable to 6 27 a property titleholder by either regular mail or by electronic 6 28 transmission. 6 29 The bill repeals Code section 468.165 to remove a 6 30 requirement that county treasurers report to the county board 6 31 of supervisors or to the drainage or levee district trustees 6 32 when any lands in a drainage or levee district, or subdistrict 6 33 are subject to an unpaid assessment and levy for drainage 6 34 purposes and are sold at tax sale for the amount of delinquent 6 35 taxes. 7 1 LSB 1552SS 80 7 2 av/sh/8
Text: SF00056 Text: SF00058 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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