House File 235
HOUSE FILE
BY COMMITTEE ON LOCAL
GOVERNMENT
(SUCCESSOR TO HSB 44)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to the various duties of the county treasurer.
2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
3 TLSB 1552HV 80
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PAG LIN
1 1 Section 1. Section 12B.11, Code 2003, is amended to read
1 2 as follows:
1 3 12B.11 MANNER AND DETAILS OF SETTLEMENT.
1 4 At the time of any examination of any such office, or at
1 5 the time of any settlement with the treasurer in charge of any
1 6 such public funds, the treasurer shall produce and count in
1 7 the presence of the officer or officers making such
1 8 examination or settlement, all moneys or funds then on deposit
1 9 in the safe or vault in the treasurer's office, and shall
1 10 produce a statement of all money or funds on deposit with any
1 11 depository wherein the treasurer is authorized to deposit such
1 12 funds, which statement shall be certified by one or more
1 13 officers of such depository, and shall correctly show the
1 14 balance remaining on deposit in such depository at the close
1 15 of business on the day preceding the day of such settlement.
1 16 The treasurer shall also file a statement setting forth the
1 17 numbers, dates, and amounts of all outstanding checks, or
1 18 other items of difference, reconciling the balance as shown by
1 19 the treasurer's books with those of the depositories. The
1 20 state treasurer shall also file a statement showing the
1 21 numbers, dates and amounts of all United States government
1 22 bonds held as part of said public fund.
1 23 Sec. 2. Section 321.1, subsection 60, Code 2003, is
1 24 amended to read as follows:
1 25 60. "Registration year" means the period of twelve
1 26 consecutive months beginning on the first day of the month
1 27 following the month of the birth of the owner of the vehicle
1 28 for vehicles registered by the county treasurer and the
1 29 calendar year for vehicles registered by the department or
1 30 motor trucks and truck tractors with a combined gross weight
1 31 exceeding five tons which are registered by the county
1 32 treasurer. For leased vehicles registered by the county
1 33 treasurer, except for motor trucks and truck tractors with a
1 34 combined gross weight exceeding five tons, "registration year"
1 35 means the period of twelve consecutive months beginning on the
2 1 first day of the month following the month in which the lease
2 2 expires.
2 3 Sec. 3. Section 321.39, subsections 2 and 3, Code 2003,
2 4 are amended to read as follows:
2 5 2. For vehicles registered by the county treasurer, at
2 6 midnight on the last day of the registration year that the
2 7 vehicle is eligible to be registered without penalty as
2 8 provided in section 321.134, subsection 1.
2 9 3. For vehicles on which the first installment of an
2 10 annual fee has been paid, at midnight on the last day of June
2 11 or the first business day of July when June 30 falls on
2 12 Saturday, Sunday, or a holiday; for vehicles on which the
2 13 second installment of an annual fee has been paid, at midnight
2 14 on the last day of December or the first business day of
2 15 January when December 31 falls on Saturday, Sunday, or a
2 16 holiday.
2 17 Sec. 4. Section 331.552, Code 2003, is amended by adding
2 18 the following new subsection:
2 19 NEW SUBSECTION. 34. Destroy tax sale redemption
2 20 certificates and all associated tax sale records after ten
2 21 years have elapsed from the end of the fiscal year in which
2 22 the certificate was redeemed. If a tax sale certificate of
2 23 purchase is cancelled as required by section 446.37 or 448.1,
2 24 all associated tax sale records shall be destroyed after ten
2 25 years have elapsed from the end of the fiscal year in which
2 26 the tax sale certificate of purchase was cancelled.
2 27 Sec. 5. Section 384.62, Code 2003, is amended to read as
2 28 follows:
2 29 384.62 LIMIT.
2 30 1. A special assessment against a lot for a public
2 31 improvement may shall not be in excess of the amount of the
2 32 assessment, including the conditional deficiency assessment,
2 33 as shown in the schedule confirmed by the court, or if court
2 34 confirmation is not utilized, then on the original plat and
2 35 schedule adopted by the council, and an assessment may shall
3 1 not exceed twenty=five percent of the value of the lot as
3 2 shown by the plat and schedule approved by the council or as
3 3 reduced by the court.
3 4 2. Special assessments for the construction or repair of
3 5 underground connections for private property for gas, water,
3 6 sewers, or electricity may be assessed to each lot for the
3 7 actual cost of each connection for that lot, and the twenty=
3 8 five percent limitation does not apply. Such connections
3 9 shall not be installed to service railway right of way without
3 10 written agreement with the railway company owning or leasing
3 11 the right of way.
3 12 3. A special assessment for a public improvement against a
3 13 tract of land used and assessed as agricultural property shall
3 14 not become payable upon the filing of a request by the owner
3 15 for deferment until that land is not used and assessed as
3 16 agricultural property. At the time of the change in the use
3 17 of the property, the special assessment shall become payable
3 18 in the same manner as the special assessment would have become
3 19 payable had it not been deferred by this section. This
3 20 section shall not apply to a tract of land of less than one=
3 21 quarter acre surrounding any dwelling or nonfarm structure on
3 22 that tract nor shall it apply to a special assessment levied
3 23 before July 3, 1978. This section shall not apply if the
3 24 public improvement is a sewer, water, gas or electrical line
3 25 to which the owner of the land makes a connection.
3 26 4. Payment of installments of special assessments for a
3 27 public improvement against property used and assessed as
3 28 agricultural property shall be deferred as follows:
3 29 1. a. The property owner who seeks deferment of an
3 30 assessment shall file a written request for deferment with the
3 31 city clerk at the time of the hearing on the resolution of
3 32 necessity for the public improvement or within ten days
3 33 following the date of the hearing and the request shall
3 34 identify those lots subject to proposed assessments for which
3 35 the property owner is seeking deferment which are used and
4 1 assessed as agricultural property. The request may be
4 2 withdrawn by the property owner at any time before or after
4 3 the adoption of the resolution of necessity.
4 4 2. b. The city shall indicate those lots for which a
4 5 deferment has been requested on the special assessment
4 6 schedule.
4 7 3. c. After the assessments for the public improvement
4 8 have been levied and the special assessment schedule has been
4 9 filed with the county treasurer, the county treasurer shall
4 10 indicate on the tax rolls those assessments subject to
4 11 deferment under this section.
4 12 4. d. An owner of property subject to an assessment that
4 13 may be deferred may file a statement at any time up to six
4 14 months before the assessment installment is due stating that a
4 15 written request for deferment of such assessments is filed
4 16 with the city clerk and that the entire lot subject to such
4 17 assessment has continued to be and is still used and assessed
4 18 as agricultural property. The collection of that installment
4 19 and any other unpaid portion of the assessment shall be
4 20 deferred until the next July 1 and subsequent installments may
4 21 thereafter be deferred in the same manner for successive years
4 22 in which a statement is filed A deferment shall continue for
4 23 as long as the county assessor continues to classify the
4 24 property as agricultural land on January 1 of each assessment
4 25 year. A deferment shall end six months following any January
4 26 1 assessment date on which the county assessor no longer
4 27 classifies the property as agricultural land and the special
4 28 assessment shall become payable in the same manner as the
4 29 special assessment would have become payable had it not been
4 30 deferred by this subsection.
4 31 Sec. 6. Section 384.67, Code 2003, is amended to read as
4 32 follows:
4 33 384.67 PAYMENT TO COUNTY TREASURER.
4 34 Assessments levied and certified under the provisions of
4 35 this division, including installments and interest, are
5 1 payable at the office of the county treasurer of the county
5 2 where the property assessed is located, except that
5 3 assessments may be paid in full or in part and without
5 4 interest within thirty days after the date of certification,
5 5 at the office of the county treasurer, if the property being
5 6 assessed is located in an unincorporated area, or the city
5 7 clerk, if the property being assessed is located in an
5 8 incorporated area except when the city council specifically
5 9 provides payment to be made in the office of the county
5 10 treasurer.
5 11 Sec. 7. Section 445.5, subsection 1, unnumbered paragraph
5 12 1, Code 2003, is amended to read as follows:
5 13 As soon as practicable after receiving the tax list
5 14 prescribed in chapter 443, the treasurer shall deliver to the
5 15 titleholder, by regular mail or, if requested by the
5 16 titleholder, by electronic transmission, a statement of taxes
5 17 due and payable which shall include the following information:
5 18 Sec. 8. Section 468.165, Code 2003, is repealed.
5 19 EXPLANATION
5 20 This bill relates to various duties of county treasurers.
5 21 The bill amends Code section 12B.11 to provide that a
5 22 statement of money or funds on deposit with a depository
5 23 authorized by a county treasurer does not have to be certified
5 24 by an officer of the depository.
5 25 The bill amends Code section 321.1 to provide that a
5 26 registration year for a leased vehicle registered by the
5 27 county treasurer, except for motor trucks and truck tractors
5 28 with a combined gross weight exceeding five tons, is the
5 29 period of 12 consecutive months beginning on the first day of
5 30 the month following the month in which the lease expires.
5 31 The bill amends Code section 321.39, subsection 2, to
5 32 provide that vehicle registrations, registration cards, and
5 33 registration plates expire on vehicles registered by the
5 34 county treasurer, at midnight on the last day that the vehicle
5 35 is eligible to be registered without penalty as provided in
6 1 Code section 321.134, subsection 1. The bill also amends Code
6 2 section 321.39, subsection 3, to provide that for vehicles on
6 3 which the first or second installment of an annual fee has
6 4 been paid, the registrations, registration cards, and
6 5 registration plates expire on June 30 or the first business
6 6 day of July when June 30 falls on Saturday, Sunday, or a
6 7 holiday, or the first business day of January when December 31
6 8 falls on Saturday, Sunday, or a holiday.
6 9 The bill amends Code section 331.552 by adding a new
6 10 subsection that directs county treasurers to destroy tax sale
6 11 redemption certificates and all associated tax sale records
6 12 after 10 years from the end of the fiscal year in which the
6 13 tax sale certificates of purchase were redeemed.
6 14 The bill amends Code section 384.62 by numbering the
6 15 unnumbered paragraphs and by providing that the payment of
6 16 installments of special assessments for a public improvement
6 17 against property assessed as agricultural property can be
6 18 deferred for as long as the assessor continues to classify the
6 19 property as agricultural land on January 1 of each assessment
6 20 year and for six months following any January 1 assessment
6 21 date in which the property is no longer classified as
6 22 agricultural land.
6 23 The bill amends Code section 384.67 to remove a provision
6 24 that allows a city council to provide that payments of
6 25 assessments of property in an incorporated area can be made to
6 26 the county treasurer instead of to the city clerk.
6 27 The bill amends Code section 445.5 to provide that a county
6 28 treasurer can deliver a statement of taxes due and payable to
6 29 a property titleholder by either regular mail, or if requested
6 30 by a titleholder, by electronic transmission.
6 31 The bill repeals Code section 468.165 to remove a
6 32 requirement that county treasurers report to the county board
6 33 of supervisors or to the drainage or levee district trustees
6 34 when any lands in a drainage or levee district, or subdistrict
6 35 are subject to an unpaid assessment and levy for drainage
7 1 purposes and are sold at tax sale for the amount of delinquent
7 2 taxes.
7 3 LSB 1552HV 80
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