Senate Amendment 5223


PAG LIN

     1  1    Amend Senate File 2254, as passed by the Senate, as
     1  2 follows:
     1  3 #1.  Page 1, after line 24 by inserting:
     1  4    <Sec. ___.  Section 331.552, subsections 34, 35, and
     1  5 36, Code 2009, are amended to read as follows:
     1  6    34.  Destroy tax sale redemption certificates and
     1  7 all associated tax sale records after ten years have
     1  8 elapsed from the end of the fiscal year in which the
     1  9 certificate was redeemed. If a tax sale certificate
     1 10 of purchase is cancelled as required by section 446.37
     1 11 or 448.1, all associated tax sale records shall be
     1 12 destroyed after ten years have elapsed from the end
     1 13 of the fiscal year in which the tax sale certificate
     1 14 of purchase was cancelled.  This subsection applies
     1 15 to documents described in this subsection that are in
     1 16 existence before, on, or after July 1, 2003.
     1 17    35.  Destroy special assessment records required
     1 18 by section 445.11 within the county system after ten
     1 19 years have elapsed from the end of the fiscal year in
     1 20 which the special assessment was paid in full. The
     1 21 county treasurer shall also destroy the resolution of
     1 22 necessity, plat, and schedule of assessments required
     1 23 by section 384.51 after ten years have elapsed from the
     1 24 end of the fiscal year in which the entire schedule was
     1 25 paid in full.  This subsection applies to documents
     1 26 described in this subsection that are in existence
     1 27 before, on, or after July 1, 2003.
     1 28    36.  Destroy mobile home and manufactured home tax
     1 29 lists after ten years have elapsed from the end of
     1 30 the fiscal year in which the list was created.  This
     1 31 subsection applies to mobile home and manufactured home
     1 32 tax lists and associated documents in existence before,
     1 33 on, or after July 1, 2003.
     1 34    Sec. ___.  Section 331.559, subsections 15 and 20,
     1 35 Code 2009, are amended to read as follows:
     1 36    15.  Maintain a suspended tax list book as provided
     1 37 in section 427.12. After ten years from the date of
     1 38 payment, abatement, or cancellation of a suspended
     1 39 tax, special assessment, rate, or charge, the county
     1 40 treasurer may dispose of the official record of the
     1 41 suspended tax, special assessment, rate, or charge.
     1 42 This subsection applies to official records and
     1 43 associated documents in existence before, on, or after
     1 44 July 1, 2003.
     1 45    20.  Carry out duties relating to the preparation
     1 46 and correction of the tax list as provided in chapter
     1 47 443. After ten years from the date of receipt, the
     1 48 county treasurer may dispose of the tax list delivered
     1 49 to the county treasurer pursuant to chapter 443.
     1 50 This subsection applies to tax lists and associated
     2  1 documents in existence before, on, or after July 1,
     2  2 2003.>
     2  3 #2.  Title page, line 3, after <districts> by
     2  4 inserting <and to keep certain records>
     2  5 #3.  By renumbering as necessary.
          SF2254.2050.H (2) 83
          mb

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