House Journal: Page 2150: Tuesday, June 3, 2003
10 Upon failure to pay such sum within thirty days,
11 with all accrued interest, the treasurer shall cause
12 an action to be brought in the name of the treasurer
13 for the use of the proper county, to be prosecuted by
14 the county attorney, or such other person as the board
15 of supervisors may appoint, and when such property
16 land has been fraudulently withheld from listing or
17 such structure fraudulently withheld from listing and
18 assessment, there shall be added to the sum found to
19 be due a penalty of fifty percent upon the amount,
20 which shall be included in the judgment. The amount
21 thus recovered shall be by the treasurer apportioned
22 ratably as the taxes would have been if they had been
23 paid according to law.
24 Sec. 28. Section 443.14, Code 2003, is amended to
25 read as follows:
26 443.14 DUTY OF TREASURER.
27 The treasurer shall assess any real property
28 structure and shall list the acreage of any land
29 subject to taxation which may have been omitted by the
30 assessor, board of review, or county auditor, and
31 collect taxes thereon, and in such cases shall note,
32 opposite the tract or lot assessed, the words "by
33 treasurer".
34 Sec. 29. Section 443.15, Code 2003, is amended to
35 read as follows:
36 443.15 TIME LIMIT.
37 The assessment shall be made within two years after
38 the tax list shall have been delivered to the
39 treasurer for collection, and not afterwards, if the
40 property land or structure is then owned by the person
41 who should have paid the tax.
42 Sec. 30. Section 443.17, Code 2003, is amended to
43 read as follows:
44 443.17 PRESUMPTION OF TWO-YEAR OWNERSHIP.
45 In any action or proceeding, now pending or
46 hereafter brought, to recover taxes upon property land
47 not listed or agricultural land or a structure not
48 listed and assessed for taxation during the lifetime
49 of any decedent, it shall be presumed that any
50 property, any evidence of ownership of property, and
Page 18
1 any evidence of a promise to pay, owned by a decedent
2 at the date of the decedent's death, had been acquired
3 and owned by such decedent more than two years before
4 the date of the decedent's death; and the burden of
5 proving that any such property had been acquired by
6 such decedent less than two years before the date of
7 the decedent's death shall be upon the heirs,
8 legatees, and legal representatives of any such
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League of Women Voters of Iowa
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