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PAG LIN 1 1 SENATE FILE 134 1 2 1 3 AN ACT 1 4 RELATING TO THE VARIOUS DUTIES OF THE COUNTY TREASURER AND 1 5 PROVIDING AN EFFECTIVE DATE. 1 6 1 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 8 1 9 Section 1. Section 12B.11, Code 2003, is amended to read 1 10 as follows: 1 11 12B.11 MANNER AND DETAILS OF SETTLEMENT. 1 12 At the time of any examination of any such office, or at 1 13 the time of any settlement with the treasurer in charge of any 1 14 such public funds, the treasurer shall produce and count in 1 15 the presence of the officer or officers making such 1 16 examination or settlement, all moneys or funds then on deposit 1 17 in the safe or vault in the treasurer's office, and shall 1 18 produce a statement of all money or funds on deposit with any 1 19 depository wherein the treasurer is authorized to deposit such 1 20 funds,which statement shall be certified by one or more1 21officers of such depository,and shall correctly show the 1 22 balance remaining on deposit in such depository at the close 1 23 of business on the day preceding the day of such settlement. 1 24 The treasurer shall also file a statement setting forth the 1 25 numbers, dates, and amounts of all outstanding checks, or 1 26 other items of difference, reconciling the balance as shown by 1 27 the treasurer's books with those of the depositories. The 1 28 state treasurer shall also file a statement showing the 1 29 numbers, dates and amounts of all United States government 1 30 bonds held as part of said public fund. 1 31 Sec. 2. Section 321.1, subsection 60, Code 2003, is 1 32 amended to read as follows: 1 33 60. "Registration year" means the period of twelve 1 34 consecutive months beginning on the first day of the month 1 35 following the month of the birth of the owner of the vehicle 2 1 for vehicles registered by the county treasurer and the 2 2 calendar year for vehicles registered by the department or 2 3 motor trucks and truck tractors with a combined gross weight 2 4 exceeding five tons which are registered by the county 2 5 treasurer. For leased vehicles registered by the county 2 6 treasurer, except for motor trucks and truck tractors with a 2 7 combined gross weight exceeding five tons, "registration year" 2 8 means the period of twelve consecutive months beginning on the 2 9 first day of the month following the month in which the lease 2 10 expires. 2 11 Sec. 3. Section 321.39, subsections 2 and 3, Code 2003, 2 12 are amended to read as follows: 2 13 2. For vehicles registered by the county treasurer, at 2 14 midnight on the last day of the registration year. A person 2 15 shall not be considered to be driving a motor vehicle with an 2 16 expired registration for a period of one month following the 2 17 expiration date of the vehicle registration. The one-month 2 18 period shall be the same as the period defined in section 2 19 321.134, subsection 1. 2 20 3. For vehicles on which the first installment of an 2 21 annual fee has been paid, at midnight on the last day of June 2 22 or the first business day of July when June 30 falls on 2 23 Saturday, Sunday, or a holiday; for vehicles on which the 2 24 second installment of an annual fee has been paid, at midnight 2 25 on the last day of December or the first business day of 2 26 January when December 31 falls on Saturday, Sunday, or a 2 27 holiday. 2 28 Sec. 4. Section 331.552, Code 2003, is amended by adding 2 29 the following new subsection: 2 30 NEW SUBSECTION. 34. Destroy tax sale redemption 2 31 certificates and all associated tax sale records after ten 2 32 years have elapsed from the end of the fiscal year in which 2 33 the certificate was redeemed. If a tax sale certificate of 2 34 purchase is cancelled as required by section 446.37 or 448.1, 2 35 all associated tax sale records shall be destroyed after ten 3 1 years have elapsed from the end of the fiscal year in which 3 2 the tax sale certificate of purchase was cancelled. 3 3 Sec. 5. Section 384.62, Code 2003, is amended to read as 3 4 follows: 3 5 384.62 LIMIT. 3 6 1. A special assessment against a lot for a public 3 7 improvementmayshall not be in excess of the amount of the 3 8 assessment, including the conditional deficiency assessment, 3 9 as shown in the schedule confirmed by the court, or if court 3 10 confirmation is not utilized, then on the original plat and 3 11 schedule adopted by the council, and an assessmentmayshall 3 12 not exceed twenty-five percent of the value of the lot as 3 13 shown by the plat and schedule approved by the council or as 3 14 reduced by the court. 3 15 2. Special assessments for the construction or repair of 3 16 underground connections for private property for gas, water, 3 17 sewers, or electricity may be assessed to each lot for the 3 18 actual cost of each connection for that lot, and the twenty- 3 19 five percent limitation does not apply. Such connections 3 20 shall not be installed to service railway right of way without 3 21 written agreement with the railway company owning or leasing 3 22 the right of way. 3 23 3. A special assessment for a public improvement against a 3 24 tract of landused andassessed as agricultural property shall 3 25 not become payable upon the filing of a request by the owner 3 26 for deferment until that land is notused andassessed as 3 27 agricultural property.At the time of the change in the use3 28of the property, the special assessment shall become payable3 29in the same manner as the special assessment would have become3 30payable had it not been deferred by this section.This 3 31 section shall not apply to a tract of land of less than one- 3 32 quarter acre surrounding any dwelling or nonfarm structure on 3 33 that tract nor shall it apply to a special assessment levied 3 34 before July 3, 1978. This section shall not apply if the 3 35 public improvement is a sewer, water, gas or electrical line 4 1 to which the owner of the land makes a connection. 4 2 4. Payment of installments of special assessments for a 4 3 public improvement against propertyused andassessed as 4 4 agricultural property shall be deferred as follows: 4 51.a. The property owner who seeks deferment of an 4 6 assessment shall file a written request for deferment with the 4 7 city clerk at the time of the hearing on the resolution of 4 8 necessity for the public improvement or within ten days 4 9 following the date of the hearing and the request shall 4 10 identify those lots subject to proposed assessments for which 4 11 the property owner is seeking deferment which areused and4 12 assessed as agricultural property. The request may be 4 13 withdrawn by the property owner at any time before or after 4 14 the adoption of the resolution of necessity. 4 152.b. The city shall indicate those lots for which a 4 16 deferment has been requested on the special assessment 4 17 schedule. 4 183.c. After the assessments for the public improvement 4 19 have been levied and the special assessment schedule has been 4 20 filed with the county treasurer, the county treasurer shall 4 21 indicate on the tax rolls those assessments subject to 4 22 deferment under this section. 4 234.d.An owner of property subject to an assessment that4 24may be deferred may file a statement at any time up to six4 25months before the assessment installment is due stating that a4 26written request for deferment of such assessments is filed4 27with the city clerk and that the entire lot subject to such4 28assessment has continued to be and is still used and assessed4 29as agricultural property. The collection of that installment4 30and any other unpaid portion of the assessment shall be4 31deferred until the next July 1 and subsequent installments may4 32thereafter be deferred in the same manner for successive years4 33in which a statement is filed.A deferment shall continue for 4 34 as long as the county assessor continues to classify the 4 35 property as agricultural land on January 1 of each assessment 5 1 year. A deferment shall end six months following any January 5 2 1 assessment date on which the county assessor no longer 5 3 classifies the property as agricultural land and the special 5 4 assessment shall become payable in the same manner as the 5 5 special assessment would have become payable had it not been 5 6 deferred by this subsection. 5 7 Sec. 6. Section 384.67, Code 2003, is amended to read as 5 8 follows: 5 9 384.67 PAYMENT TO COUNTY TREASURER. 5 10 Assessments levied and certified under the provisions of 5 11 this division, including installments and interest, are 5 12 payable at the office of the county treasurer of the county 5 13 where the property assessed is located, except that 5 14 assessments may be paid in full or in part and without 5 15 interest within thirty days after the date of certification, 5 16 at the office of the county treasurer, if the property being 5 17 assessed is located in an unincorporated area, or the city 5 18 clerk, if the property being assessed is located in an 5 19 incorporated areaexcept when the city council specifically5 20provides payment to be made in the office of the county5 21treasurer. 5 22 Sec. 7. NEW SECTION. 435.26A SURRENDER OF TITLE. 5 23 1. A person who owns a manufactured home that is located 5 24 in a manufactured home community and is installed on a 5 25 permanent foundation may surrender the manufactured home's 5 26 certificate of title to the county treasurer for the purpose 5 27 of assuring eligibility for funds available from mortgage 5 28 lending programs sponsored by the federal national mortgage 5 29 association, the federal home loan mortgage corporation, the 5 30 United States department of agriculture, or any other federal 5 31 governmental agency or instrumentality that has similar 5 32 requirements for mortgage lending programs. 5 33 2. Upon receipt of a certificate of title from a 5 34 manufactured home owner, a county treasurer shall notify the 5 35 department of transportation that the certificate of title has 6 1 been surrendered, remove the registration of title from the 6 2 county treasurer's records, and destroy the certificate of 6 3 title. 6 4 3. After the surrender of a manufactured home's 6 5 certificate of title under this section, the manufactured home 6 6 shall continue to be taxed under section 435.22 and is not 6 7 eligible for the homestead tax credit or the military service 6 8 tax exemption. A foreclosure action on a manufactured home 6 9 whose title has been surrendered under this section shall be 6 10 conducted as a real estate foreclosure. A tax lien and its 6 11 priority shall remain the same on a manufactured home after 6 12 its certificate of title has been surrendered. 6 13 4. The certificate of title of a manufactured home shall 6 14 not be surrendered under this section if an unreleased 6 15 security interest is noted on the certificate of title. 6 16 5. An owner of a manufactured home who has surrendered a 6 17 certificate of title under this section and requires another 6 18 certificate of title for the manufactured home is required to 6 19 apply for a bonded certificate of title under chapter 321. 6 20 Sec. 8. Section 445.5, subsection 1, unnumbered paragraph 6 21 1, Code 2003, is amended to read as follows: 6 22 As soon as practicable after receiving the tax list 6 23 prescribed in chapter 443, the treasurer shall deliver to the 6 24 titleholder, by regular mail, or if requested by the 6 25 titleholder, by electronic transmission, a statement of taxes 6 26 due and payable which shall include the following information: 6 27 Sec. 9. Section 468.165, Code 2003, is repealed. 6 28 Sec. 10. EFFECTIVE DATE. Section 7 of this Act, being 6 29 deemed of immediate importance, takes effect upon enactment. 6 30 6 31 6 32 6 33 MARY E. KRAMER 6 34 President of the Senate 6 35 7 1 7 2 7 3 CHRISTOPHER C. RANTS 7 4 Speaker of the House 7 5 7 6 I hereby certify that this bill originated in the Senate and 7 7 is known as Senate File 134, Eightieth General Assembly. 7 8 7 9 7 10 7 11 MICHAEL E. MARSHALL 7 12 Secretary of the Senate 7 13 Approved , 2003 7 14 7 15 7 16 7 17 THOMAS J. VILSACK 7 18 Governor
Text: SF00133 Text: SF00135 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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