H-1158

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

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GUSTOFF of Polk