House File 2329
HOUSE FILE
BY COMMITTEE ON LOCAL
GOVERNMENT
(SUCCESSOR TO HF 2183)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act requiring identification numbers for all parcels of real
2 estate, additional real estate transaction recordings, and
3 making a fee applicable.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
5 TLSB 5913HV 80
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PAG LIN
1 1 Section 1. Section 331.507, subsection 2, paragraph a,
1 2 Code 2003, is amended to read as follows:
1 3 a. For a transfer of property made in the transfer
1 4 records, five dollars for each separate parcel of real estate
1 5 described in a deed transaction described in section 558.57,
1 6 or transfer of title certified by the clerk of the district
1 7 court. However, the fee shall not exceed fifty dollars for a
1 8 transfer of property which is described in one instrument of
1 9 transfer.
1 10 Sec. 2. Section 441.29, Code 2003, is amended to read as
1 11 follows:
1 12 441.29 PLAT BOOK == INDEX SYSTEM.
1 13 The county auditor shall furnish to each assessor a plat
1 14 book on which shall be platted the lands and lots in the
1 15 assessor's assessment district, showing on each subdivision or
1 16 part thereof, written in ink or pencil, the name of the owner,
1 17 the number of acres, or the boundary lines and distances in
1 18 each, and showing as to each tract the number of acres to be
1 19 deducted for railway right of way and for roads and for rights
1 20 of way for public levees and open public drainage
1 21 improvements.
1 22 The auditor, or the auditor's designee, of any county with
1 23 the approval of the board of supervisors may shall establish a
1 24 permanent real estate index number system with related tax
1 25 maps for all real estate tax administration purposes,
1 26 including the assessment, levy and collection of such taxes.
1 27 Wherever in real property tax administration the legal
1 28 description of tax parcels is required, such permanent number
1 29 system may shall be adopted in addition thereto or in lieu
1 30 thereof. If established, the permanent real estate index
1 31 number system shall describe real estate by township, section,
1 32 quarter section, block series and parcel; and the auditor
1 33 shall prepare and maintain permanent real estate index number
1 34 tax maps, which shall carry such numbers and reflect the legal
1 35 description of each parcel of real estate and delineate it
2 1 graphically; and the auditor shall prepare and maintain cross
2 2 indexes of the numbers assigned under said system, with legal
2 3 description of the real estate to which such numbers relate.
2 4 The permanent real estate index numbers shall begin with the
2 5 two=digit county number and be a unique identifying number for
2 6 each parcel within the county. These numbers shall follow the
2 7 property, not the owner, and can be an alphanumeric system.
2 8 In the event of a division of an existing parcel, the original
2 9 permanent parcel index number shall be retired and new numbers
2 10 assigned. The auditor shall prepare and maintain permanent
2 11 real estate index number tax maps, which shall carry such
2 12 numbers. The auditor shall prepare and maintain cross indexes
2 13 of the numbers assigned under this system, with legal
2 14 description of the real estate to which such numbers relate.
2 15 Indexes and tax maps established as provided herein shall be
2 16 open to public inspection.
2 17 Sec. 3. Section 558.41, Code 2003, is amended to read as
2 18 follows:
2 19 558.41 RECORDING.
2 20 1. EFFECT OF RECORDING. An instrument affecting real
2 21 estate is of no validity against subsequent purchasers for a
2 22 valuable consideration, without notice, or against the state
2 23 or any of its political subdivisions during and after
2 24 condemnation proceedings against the real estate, unless the
2 25 instrument is filed and recorded in the county in which the
2 26 real estate is located, as provided in this chapter.
2 27 2. PRIORITY. An interest in real estate evidenced by an
2 28 instrument so filed shall have priority over any lien that is
2 29 given equal precedence with ordinary taxes under chapter 260E
2 30 or 260F, or its successor provisions, except for a lien under
2 31 chapter 260E or 260F upon the real estate described in an
2 32 instrument or job training agreement filed in the office of
2 33 the recorder of the county in which the real estate is located
2 34 prior to the filing of a conflicting instrument affecting the
2 35 real estate, and a subordinate lien under chapter 260E or 260F
3 1 may be divested or discharged by judicial sale or by other
3 2 available legal remedy notwithstanding any provision to the
3 3 contrary contained in chapter 260E or 260F, or its successor
3 4 provisions. Nothing in this section shall abrogate the
3 5 collection of, or any lien for, unpaid property taxes which
3 6 have attached to real estate pursuant to chapter 445,
3 7 including taxes levied against tangible property that is
3 8 assessed and taxed as real property pursuant to chapter 427A,
3 9 or the collection of, or any lien for, unpaid taxes for which
3 10 notice of lien has been properly recorded pursuant to section
3 11 422.26.
3 12 3. PROHIBITIONS AGAINST RECORDING UNENFORCEABLE. A
3 13 provision contained in a residential real estate installment
3 14 sales contract which prohibits the recording of the contract,
3 15 or the recording of a memorandum of the contract, is
3 16 unenforceable by any party to the contract.
3 17 4. TERMINATION OF LIFE ESTATE. Upon the termination of a
3 18 life estate interest through the death of the holder of the
3 19 life estate, any surviving holder or successor in interest
3 20 shall prepare a change of title for tax purposes and delivery
3 21 of the deed or change of title to the county recorder of the
3 22 county in which each parcel of real estate is located.
3 23 Sec. 4. Section 558.57, Code 2003, is amended to read as
3 24 follows:
3 25 558.57 ENTRY ON AUDITOR'S TRANSFER BOOKS.
3 26 The recorder shall not record any deed, real estate
3 27 installment contract, or other instrument unconditionally
3 28 conveying real estate or altering a real estate contract by
3 29 assigning the buyer's or seller's interest, changing the name
3 30 of the buyer or seller, changing the legal description of the
3 31 property, forfeiting or canceling the contract, or making
3 32 other significant changes until the proper entries have been
3 33 made upon the transfer books in the auditor's office, and
3 34 endorsement made upon the deed, real estate installment
3 35 contract, or other instrument properly dated and officially
4 1 signed, in substantially the following form:
4 2 Entered upon transfer books and for taxation this .. day of
4 3 .... (month), .. (year). My fee $.... collected by recorder.
4 4 .........
4 5 Auditor.
4 6 EXPLANATION
4 7 Current law authorizes the county auditor to collect a $5
4 8 fee for each property transfer described in a deed. This bill
4 9 expands this fee to cover any instrument that unconditionally
4 10 conveys real estate. The bill also requires that each county
4 11 adopt a numbering and indexing system for each parcel of real
4 12 property located in that county that assigns a unique number
4 13 for each parcel within the county. This number will follow
4 14 the parcel, not the owner. The bill also requires that in the
4 15 situation where a life estate is terminated, a change of title
4 16 shall be provided to the county recorder where the parcel of
4 17 real estate is located.
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