House File 825 H-1158 Amend House File 825 as follows: 1 1. Page 1, before line 1 by inserting: 2 < Section 1. Section 428A.1, subsection 2, Code 2025, is 3 amended to read as follows: 4 2. When each deed, instrument, or writing by which any real 5 property in this state is granted, assigned, transferred, or 6 otherwise conveyed is presented for recording to the county 7 recorder, a declaration of value signed by at least one of the 8 sellers or one of the buyers or their agents shall be submitted 9 to the county recorder. However, if the deed, instrument, or 10 writing contains multiple parcels some of which are located in 11 more than one county, separate declarations of value shall be 12 submitted on the parcels located in each county and submitted 13 to the county recorder of that county when paying the tax as 14 provided in section 428A.5 . A declaration of value is not 15 required for those instruments described in section 428A.2, 16 subsections 2 through 5, 7 through 13, and 16 through 21 22 , 17 or described in section 428A.2, subsection 6 , except in the 18 case of a federal agency or instrumentality, or if a transfer 19 is the result of acquisition of lands, whether by contract or 20 condemnation, for public purposes through an exercise of the 21 power of eminent domain. > 22 2. Title page, line 1, before < groundwater > by inserting 23 < declaration of value and > 24 3. By renumbering as necessary. 25 ______________________________ GUSTOFF of Polk -1- HF 825.1032 (1) 91 cm/jh 1/ 1 #1. #2. #3.