Senate File 2067
SENATE FILE
BY ANGELO
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to various duties of the county treasurer and to
2 certain fees collected by the county treasurer and providing
3 an applicability date.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. NEW SECTION. 321.23A AFFIDAVIT OF CORRECTION.
1 2 When information is printed incorrectly on a certificate of
1 3 title, application for certificate of title, damage disclosure
1 4 statement, or other document required for a title transfer or
1 5 when these documents contain an alteration or erasure, the
1 6 county treasurer may accept a notarized affidavit of
1 7 correction. This subsection does not apply to an odometer
1 8 certification statement. The department shall consult with a
1 9 representative of the Iowa state county treasurer's
1 10 association and shall promulgate rules and adopt a standard
1 11 affidavit form or forms to administer this section.
1 12 Sec. 2. Section 321.50, subsection 1, Code Supplement
1 13 2003, is amended to read as follows:
1 14 1. A security interest in a vehicle subject to
1 15 registration under the laws of this state or a mobile home or
1 16 manufactured home, except trailers whose empty weight is two
1 17 thousand pounds or less, and except new or used vehicles held
1 18 by a dealer or manufacturer as inventory for sale, is
1 19 perfected by the delivery to the county treasurer of the
1 20 county where the certificate of title was issued or, in the
1 21 case of a new certificate, to the county treasurer where the
1 22 certificate will be issued, of an application for certificate
1 23 of title which lists the security interest, or an application
1 24 for notation of security interest signed by the owner, or by
1 25 one owner of a vehicle owned jointly by more than one person,
1 26 or a certificate of title from another jurisdiction which
1 27 shows the security interest, and a fee of five ten dollars for
1 28 each security interest shown. Up to three security interests
1 29 may be perfected against a vehicle and shown on an Iowa
1 30 certificate of title. If the owner or secured party is in
1 31 possession of the certificate of title, it must also be
1 32 delivered at this time in order to perfect the security
1 33 interest. If a vehicle is subject to a security interest when
1 34 brought into this state, the validity of the security interest
1 35 and the date of perfection is determined by section 554.9303.
2 1 Delivery as provided in this subsection is an indication of a
2 2 security interest on a certificate of title for purposes of
2 3 chapter 554.
2 4 Sec. 3. Section 321.134, subsection 1, Code 2003, is
2 5 amended to read as follows:
2 6 1. On the first day of the second month following the
2 7 beginning of each registration year a penalty of five percent
2 8 of the annual registration fee shall be added to the
2 9 registration fees not paid by that date and an additional
2 10 penalty of five percent shall be added the first day of each
2 11 succeeding month, until the fee is paid. A penalty shall not
2 12 be less than five dollars. If the owner of a vehicle
2 13 surrenders the registration plates for a vehicle prior to the
2 14 plates becoming delinquent, to the county treasurer of the
2 15 county where the vehicle is registered, or to the department
2 16 if the vehicle is registered under chapter 326, the owner may
2 17 register the vehicle any time thereafter upon payment of the
2 18 registration fee for the registration year without penalty.
2 19 The penalty on vehicles registered under chapter 326 shall
2 20 accrue February 1 of each year. To avoid a penalty or an
2 21 additional penalty in the case of a delinquent registration,
2 22 if the last calendar day of a month falls on Saturday, Sunday,
2 23 or a holiday, the payment deadline is extended to include the
2 24 first business day of the following month. For payments made
2 25 through a county treasurer's authorized website only, if the
2 26 last day of the month falls on a Saturday, Sunday, or a
2 27 holiday, the electronic payment must be initiated by midnight
2 28 on the first business day of the next month. However, an All
2 29 other electronic payment payments must be initiated by
2 30 midnight on the last day of the month preceding the delinquent
2 31 date.
2 32 Sec. 4. Section 331.552, Code Supplement 2003, is amended
2 33 by adding the following new subsection:
2 34 NEW SUBSECTION. 35. Destroy special assessment records
2 35 within the county system after ten years have elapsed from the
3 1 end of the fiscal year in which the special assessment was
3 2 paid in full. The county treasurer shall also destroy the
3 3 resolution of necessity, plat, and schedule of assessments
3 4 required by section 384.51 after ten years have elapsed from
3 5 the end of the fiscal year in which the entire schedule was
3 6 paid in full.
3 7 Sec. 5. Section 331.553, subsection 4, Code Supplement
3 8 2003, is amended to read as follows:
3 9 4. Charge five dollars, as an administrative expense, for
3 10 every rate, charge, rental, or special assessment, or drainage
3 11 assessment certified as a lien to the treasurer for
3 12 collection. This amount shall be added to the amount of the
3 13 lien, collected at the time of payment from the payor, and
3 14 credited to the county general fund. If the amount of the
3 15 lien is paid in annual installments, an administrative expense
3 16 charge shall be added to each annual installment.
3 17 Sec. 6. Section 445.37, unnumbered paragraph 4, Code 2003,
3 18 is amended to read as follows:
3 19 To avoid interest on current or delinquent taxes, an for
3 20 payments made through a county treasurer's authorized website
3 21 only, if the last day of the month falls on a Saturday,
3 22 Sunday, or a holiday, the electronic payment must be initiated
3 23 by midnight on the first business day of the next month. All
3 24 other electronic payment payments must be initiated by
3 25 midnight on the last day of the month preceding the delinquent
3 26 date.
3 27 Sec. 7. Section 446.16, subsection 2, Code 2003, is
3 28 amended to read as follows:
3 29 2. The treasurer may establish and collect a reasonable
3 30 registration fee from each purchaser registered bidder at the
3 31 tax sale. The fee shall not be assessed against a county or
3 32 municipality as a purchaser. The total of the fees collected
3 33 shall not exceed the total costs of the tax sale.
3 34 Registration fees collected shall be deposited in the general
3 35 fund of the county.
4 1 Sec. 8. Section 448.1, unnumbered paragraph 1, Code 2003,
4 2 is amended to read as follows:
4 3 Immediately after the expiration of ninety days from the
4 4 date of completed service of the notice provided in section
4 5 447.12, the county treasurer shall make out a deed for each
4 6 parcel sold and unredeemed upon the return of the certificate
4 7 of purchase and payment of the appropriate deed and recording
4 8 fees by the purchaser. The treasurer shall record the deed
4 9 with the county recorder prior to delivering the deed to the
4 10 purchaser. The treasurer shall receive twenty=five fifty
4 11 dollars for each deed made by the treasurer, and the treasurer
4 12 may include any number of parcels purchased by one person in
4 13 one deed, if authorized by the treasurer.
4 14 Sec. 9. APPLICABILITY. The section of this Act amending
4 15 section 448.1 applies to tax deeds issued on or after July 1,
4 16 2004.
4 17 EXPLANATION
4 18 This bill makes various changes relating to the duties of
4 19 county treasurers.
4 20 The bill enacts new Code section 321.23A to allow persons
4 21 to file a notarized affidavit of correction with the county
4 22 treasurer to correct information printed incorrectly on a
4 23 certificate of title, application for certificate of title,
4 24 damage disclosure statement, or other document required for a
4 25 motor vehicle title transfer.
4 26 Code section 321.50 is amended to increase from $5 to $10
4 27 the fee required for an application for a new certificate of
4 28 title listing a security interest or an application for
4 29 notation of security interest on a certificate of title that
4 30 has already been issued on certain motor vehicles and mobile
4 31 or manufactured homes.
4 32 Code section 321.134, relating to annual vehicle
4 33 registration fees, is amended to provide that if payment of a
4 34 registration fee is made by electronic means through the
4 35 county treasurer's authorized website only, the payment must
5 1 be initiated by midnight on the first business day of the next
5 2 month if the last day of the month in which it is due falls on
5 3 a Saturday, Sunday, or a holiday.
5 4 Code section 331.552 is amended to add a new subsection
5 5 which requires the county treasurer to destroy special
5 6 assessment records within the county system after 10 years
5 7 have elapsed from the end of the fiscal year in which the
5 8 special assessments were paid in full.
5 9 Code section 331.553, relating to rates, charges, rentals,
5 10 or special assessments, certified as a lien to the county
5 11 treasurer for collection, is amended to provide that the
5 12 current administrative expense charge of $5 is applicable to
5 13 drainage assessments certified as a lien. The bill also
5 14 provides that the administrative expense charge on a lien will
5 15 be applied each year to the annual installment amount if the
5 16 amount of the lien is paid in annual installments.
5 17 Code section 445.37, relating to payment of the semiannual
5 18 installment of property taxes, is amended to provide that if
5 19 payment of taxes is made by electronic means through the
5 20 county treasurer's authorized website only, the payment must
5 21 be initiated by midnight on the first business day of the next
5 22 month if the last day of the month in which it is due falls on
5 23 a Saturday, Sunday, or a holiday.
5 24 Code section 446.16, relating to the sale of delinquent
5 25 property taxes, is amended to provide that the county
5 26 treasurer may collect a registration fee from each registered
5 27 bidder at the tax sale. Currently, the county treasurer is
5 28 allowed to collect a registration fee from each purchaser at
5 29 tax sale.
5 30 Code section 448.1, relating to execution of tax deeds by
5 31 the county treasurer, is amended to increase from $25 to $50
5 32 the deed issuance fee required to be paid by the tax sale
5 33 certificate holder when a tax deed is issued to the
5 34 certificate holder. This section of the bill applies to tax
5 35 deeds issued on or after July 1, 2004.
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