Senate File 2351 - Introduced
SENATE FILE
BY COMMITTEE ON LOCAL
GOVERNMENT
(SUCCESSOR TO SF 2237)
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to the powers and duties of the county treasurer
2 and including effective and applicability date provisions.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 5756SV 81
5 sc/cf/24
PAG LIN
1 1 Section 1. Section 12B.11, Code 2005, 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 is not required to
1 7 produce and count in the presence of the officer or officers
1 8 making such examination or settlement, unless otherwise
1 9 requested by the board of supervisors, all moneys or funds
1 10 then on deposit in the safe or vault in the treasurer's
1 11 office, and. The treasurer shall produce a statement of all
1 12 money or funds on deposit with any depository wherein the
1 13 treasurer is authorized to deposit such funds, and shall
1 14 correctly show the balance remaining on deposit in such
1 15 depository at the close of business on the day preceding the
1 16 day of such settlement. The treasurer shall also file a
1 17 statement setting forth the numbers, dates, and amounts of all
1 18 outstanding checks, or other items of difference, reconciling
1 19 the balance as shown by the treasurer's books with those of
1 20 the depositories. The state treasurer shall also file a
1 21 statement showing the numbers, dates, and amounts of all
1 22 United States government bonds held as part of said public
1 23 fund.
1 24 Sec. 2. Section 321.20, unnumbered paragraph 1, Code
1 25 Supplement 2005, is amended to read as follows:
1 26 Except as provided in this chapter, an owner of a vehicle
1 27 subject to registration shall make application to the county
1 28 treasurer of the county of the owner's residence, or if a
1 29 nonresident, to the county treasurer of the county where the
1 30 primary users of the vehicle are located, or if a lessor of
1 31 the vehicle pursuant to chapter 321F which vehicle has a gross
1 32 vehicle weight of less than ten thousand pounds, to the county
1 33 treasurer of the county of the lessee's residence, or if a
1 34 firm, association, or corporation with vehicles in multiple
1 35 counties, the owner may make application to the county
2 1 treasurer of the county where the primary user of the vehicle
2 2 is located, for the registration and issuance of a certificate
2 3 of title for the vehicle upon the appropriate form furnished
2 4 by the department. However, upon the transfer of ownership,
2 5 the owner of a vehicle subject to the proportional
2 6 registration provisions of chapter 326 shall make application
2 7 for registration and issuance of a certificate of title to
2 8 either the department or the appropriate county treasurer.
2 9 The application shall be accompanied by a fee of ten dollars,
2 10 and shall bear the owner's signature. A nonresident owner of
2 11 two or more vehicles subject to registration may make
2 12 application for registration and issuance of a certificate of
2 13 title for all vehicles subject to registration to the county
2 14 treasurer of the county where the primary user of any of the
2 15 vehicles is located. The owner of a mobile home or
2 16 manufactured home shall make application for a certificate of
2 17 title under this section from the county treasurer of the
2 18 county where the mobile home or manufactured home is located.
2 19 The application shall contain:
2 20 Sec. 3. Section 321.24, subsection 4, Code Supplement
2 21 2005, is amended to read as follows:
2 22 4. If the prior certificate of title is from another state
2 23 and indicates that the vehicle was rebuilt, the new
2 24 certificate of title and registration receipt shall contain
2 25 the designation of "REBUILT" stamped or printed on its face
2 26 together with the name of the state issuing the prior title.
2 27 The designation of "REBUILT" and the name of the other state
2 28 shall be retained on all subsequent Iowa certificates of title
2 29 for the vehicle. If the prior certificate of title is from
2 30 another state and indicates that the vehicle was rebuilt, the
2 31 registration receipt shall contain the designation of
2 32 "REBUILT" stamped and printed on its face. The stamped
2 33 designation of "REBUILT" shall be located on the center of the
2 34 right side of the registration receipt in black letters no
2 35 bigger than sixteen point type. The designation shall be
3 1 retained on the face of all subsequent certificates of title
3 2 and registration receipts for the vehicle.
3 3 Sec. 4. Section 321.25, unnumbered paragraph 1, Code 2005,
3 4 is amended to read as follows:
3 5 A vehicle may be operated upon the highways of this state
3 6 without registration plates for a period of forty=five sixty
3 7 days after the date of delivery of the vehicle to the
3 8 purchaser from a dealer if a card bearing the words
3 9 "registration applied for" is attached on the rear of the
3 10 vehicle. The card shall have plainly stamped or stenciled the
3 11 registration number of the dealer from whom the vehicle was
3 12 purchased and the date of delivery of the vehicle. In
3 13 addition, a dealer licensed to sell new motor vehicles may
3 14 attach the card to a new motor vehicle delivered by the dealer
3 15 to the purchaser even if the vehicle was purchased from an
3 16 out=of=state dealer and the card shall bear the registration
3 17 number of the dealer that delivered the vehicle. A dealer
3 18 shall not issue a card to a person known to the dealer to be
3 19 in possession of registration plates which may be attached to
3 20 the vehicle. A dealer shall not issue a card unless an
3 21 application for registration and certificate of title has been
3 22 made by the purchaser and a receipt issued to the purchaser of
3 23 the vehicle showing the fee paid by the person making the
3 24 application. Dealers' records shall indicate the agency to
3 25 which the fee is sent and the date the fee is sent. The
3 26 dealer shall forward the application by the purchaser to the
3 27 county treasurer or state office within thirty calendar days
3 28 from the date of delivery of the vehicle. However, if the
3 29 vehicle is subject to a security interest and has been offered
3 30 for sale pursuant to section 321.48, subsection 1, the dealer
3 31 shall forward the application by the purchaser to the county
3 32 treasurer or state office within thirty calendar days from the
3 33 date of the delivery of the vehicle to the purchaser.
3 34 Sec. 5. Section 321.30, subsection 13, Code 2005, is
3 35 amended by striking the subsection.
4 1 Sec. 6. Section 321.40, Code Supplement 2005, is amended
4 2 to read as follows:
4 3 321.40 APPLICATION FOR RENEWAL == NOTIFICATION == REASONS
4 4 FOR REFUSAL.
4 5 1. Application for renewal of a vehicle registration shall
4 6 be made on or after the first day of the month prior to the
4 7 month of expiration of registration and up to and including
4 8 the last day of the month following the month of expiration of
4 9 registration. The registration shall be renewed upon payment
4 10 of the appropriate registration fee. Application for renewal
4 11 for a vehicle registered under chapter 326 shall be made on or
4 12 after the first day of the month of expiration of registration
4 13 and up to and including the last day of the month following
4 14 the month of expiration of registration.
4 15 2. On or before the fifteenth day of the eleventh month of
4 16 a vehicle's registration year, the department shall create an
4 17 electronic file and the county treasurer shall send a
4 18 statement of fees due to the appropriate owner of record.
4 19 After the department has generated the electronic file used to
4 20 produce statements for a registration month, and before the
4 21 fifteenth day of the month following expiration of a vehicle's
4 22 registration year, the department shall create a subsequent
4 23 electronic file and the county treasurer shall send a
4 24 statement of fees due to the appropriate owner of record for
4 25 any vehicle subsequently registered for that registration
4 26 month. The statement shall be mailed or electronically
4 27 transmitted to the most current address of record, showing
4 28 information sufficient to identify the vehicle and a listing
4 29 of the various fees as appropriate. Failure to receive a
4 30 statement shall have no effect upon the accrual of penalty at
4 31 the appropriate date.
4 32 3. Registration receipts issued for renewals shall have
4 33 the word "renewal" imprinted thereon and, if the owner making
4 34 a renewal application has been issued a certificate of title,
4 35 the title number shall appear on the registration receipt.
5 1 All registration receipts for renewals shall be typewritten or
5 2 printed by other mechanical means. The applicant shall
5 3 receive a registration receipt.
5 4 4. The county treasurer shall refuse to renew the
5 5 registration of a vehicle registered to a person when notified
5 6 by the department through the distributed teleprocessing
5 7 network that the person has not paid restitution as defined
5 8 under section 910.1, subsection 4, to a clerk of the court
5 9 located within the state. Each clerk of court shall, on a
5 10 daily basis, notify the department through the Iowa court
5 11 information system of the full name, and social security
5 12 number, and amount due for restitution, including all
5 13 applicable fees and penalties, of all persons who owe
5 14 delinquent restitution and the full name and social security
5 15 number of all persons whose restitution obligation has been
5 16 satisfied or canceled. This paragraph subsection does not
5 17 apply to the transfer of a registration or the issuance of a
5 18 new registration.
5 19 The county treasurer may collect restitution for the clerk
5 20 of a district court located within the state from a person
5 21 applying for renewal of a vehicle registration. Upon payment
5 22 of the required restitution including applicable fees and
5 23 penalties, an administrative fee as provided in section
5 24 331.557, subsection 3A, and the registration fee, the county
5 25 treasurer shall issue the registration to the person. A
5 26 county treasurer collecting restitution for the clerk of court
5 27 shall update vehicle records on a daily basis for all persons
5 28 whose restitution obligations have been satisfied or canceled
5 29 by the county treasurer. On a monthly basis, the county
5 30 treasurer shall forward all restitution funds collected to the
5 31 department of revenue. The department of revenue shall
5 32 disburse the funds to the clerks of court where the plans of
5 33 restitution were filed.
5 34 5. The county treasurer shall refuse to renew the
5 35 registration of a vehicle registered to the applicant for
6 1 renewal of registration if the applicant has failed to pay any
6 2 local vehicle taxes due in that county on that vehicle or any
6 3 other vehicle owned or previously owned by the applicant until
6 4 such local vehicle taxes are paid.
6 5 6. The county treasurer shall refuse to renew the
6 6 registration of a vehicle registered to the applicant if the
6 7 county treasurer knows that the applicant has a delinquent
6 8 account, charge, fee, loan, taxes, or other indebtedness owed
6 9 to or being collected by the state, from information provided
6 10 pursuant to sections 8A.504 and 421.17. An applicant may
6 11 contest this action by requesting a contested case proceeding
6 12 from the agency that referred the debt for collection pursuant
6 13 to section 8A.504. The department of revenue and the state
6 14 department of transportation shall notify the county
6 15 treasurers of all persons who owe a charge, fee, loan, taxes,
6 16 or other indebtedness.
6 17 The county treasurer of the county of the person's
6 18 residence and in which the person's vehicle is registered may
6 19 collect a charge, fee, loan, taxes, or other indebtedness owed
6 20 to or being collected by the state from a person applying for
6 21 renewal of a vehicle registration. Upon full payment of the
6 22 required charge, fee, loan, taxes, or other indebtedness
6 23 including applicable fees and penalties, an administrative fee
6 24 as provided in section 331.557, subsection 3A, and the
6 25 registration fee, the county treasurer shall issue the
6 26 registration to the person. A county treasurer collecting for
6 27 the department of revenue shall update vehicle registration
6 28 records on a daily basis for all persons whose charge, fee,
6 29 loan, taxes, or other indebtedness have been satisfied or
6 30 canceled by the county treasurer. On a monthly basis, the
6 31 county treasurer shall forward all funds collected to the
6 32 department of revenue.
6 33 A county treasurer may collect a portion of the total
6 34 amount due toward a charge, fee, loan, taxes, or other
6 35 indebtedness owed to or being collected by the state. The
7 1 minimum payment amount shall be set by the department of
7 2 revenue. Upon receipt of the minimum payment amount, an
7 3 administrative fee as provided in section 331.557, subsection
7 4 3A, and the registration fee, the county treasurer shall issue
7 5 the registration to the person.
7 6 7. When application is made for the renewal of a motor
7 7 vehicle registration on or after December 1, 1982, the person
7 8 in whose name the registration is recorded shall notify the
7 9 county treasurer of the type of fuel used by the vehicle if
7 10 the type of fuel used is different from that which is shown on
7 11 the registration receipt. If a motor vehicle registration
7 12 indicates that the vehicle uses or may use a special fuel as
7 13 defined in chapter 452A the county treasurer shall issue a
7 14 special fuel user identification sticker. The person who owns
7 15 or controls the vehicle shall affix the sticker in a prominent
7 16 place on the vehicle adjacent to the place where the special
7 17 fuel is delivered into the motor vehicle fuel supply tank.
7 18 Sec. 7. Section 321.46, subsection 1, Code Supplement
7 19 2005, is amended to read as follows:
7 20 1. The transferee shall, within thirty calendar days after
7 21 purchase or transfer, apply for and obtain from the county
7 22 treasurer of the person's residence, or, if a nonresident, the
7 23 county treasurer of the county where the primary users of the
7 24 vehicle are located or the county where all other vehicles
7 25 owned by the nonresident are registered, or, in the case of a
7 26 mobile home or manufactured home, the county treasurer of the
7 27 county where the mobile home or manufactured home is located,
7 28 or if a firm, association, or corporation with vehicles in
7 29 multiple counties, the transferee may apply for and obtain
7 30 from the county treasurer of the county where the primary user
7 31 of the vehicle is located, a new registration and a new
7 32 certificate of title for the vehicle except as provided in
7 33 section 321.25, 321.48, or 322G.12. The transferee shall
7 34 present with the application the certificate of title endorsed
7 35 and assigned by the previous owner and shall indicate the name
8 1 of the county in which the vehicle was last registered and the
8 2 registration expiration date.
8 3 Sec. 8. Section 321.52, subsection 3, Code Supplement
8 4 2005, is amended by adding the following new unnumbered
8 5 paragraph:
8 6 NEW UNNUMBERED PARAGRAPH. In an action for abandonment as
8 7 provided in chapter 555B, the county treasurer of the county
8 8 where the mobile home or manufactured home is located may
8 9 issue to the applicant a junking certificate for the mobile
8 10 home or manufactured home, upon presentation to the county
8 11 treasurer of satisfactory proof of right of possession and an
8 12 application for a junking certificate for the mobile home or
8 13 manufactured home.
8 14 Sec. 9. Section 321.52, subsection 4, paragraph b, Code
8 15 Supplement 2005, is amended to read as follows:
8 16 b. When a wrecked or salvage vehicle has been repaired,
8 17 the owner may apply for a regular certificate of title by
8 18 paying the appropriate fees and surrendering the salvage
8 19 certificate of title and a properly executed salvage theft
8 20 examination certificate. The county treasurer shall issue a
8 21 regular certificate of title which shall bear a designation
8 22 stamped or printed on the face of the title and stamped and
8 23 printed on the registration receipt indicating that the
8 24 vehicle was previously titled on a salvage certificate of
8 25 title in a form approved by the department. This designation
8 26 shall be included on every Iowa certificate of title and
8 27 registration receipt issued thereafter for the vehicle. The
8 28 stamped designation shall be in black and shall be in letters
8 29 no bigger than sixteen point type and located on the center of
8 30 the right side of the registration receipt. However, if
8 31 ownership of a stolen vehicle has been transferred to an
8 32 insurer organized under the laws of this state or admitted to
8 33 do business in this state, or if the transfer was the result
8 34 of a settlement with the owner of the vehicle arising from
8 35 damage to or the unrecovered theft of the vehicle, and if the
9 1 insurer certifies to the county treasurer on a form approved
9 2 by the department that the insurance company has received one
9 3 or more written estimates which state that the retail cost of
9 4 repairs including labor, parts, and other materials of all
9 5 damage to the vehicle is less than three thousand dollars, the
9 6 county treasurer shall issue to the insurance company the
9 7 regular certificate of title and registration receipt without
9 8 this designation.
9 9 Sec. 10. Section 321.101A, Code 2005, is amended to read
9 10 as follows:
9 11 321.101A REVOCATION OF REGISTRATION BY COUNTY TREASURER.
9 12 The county treasurer may revoke the registration and
9 13 registration plates of a vehicle if the registration fees are
9 14 paid by check, electronic payment, or credit card and the
9 15 check, electronic payment, or credit card is not honored by
9 16 the payer's financial institution or credit card company, upon
9 17 reasonable notice and demand. The owner of the vehicle or
9 18 person in possession of the registration and registration
9 19 plates for the vehicle shall immediately return the revoked
9 20 registration and registration plates to the appropriate county
9 21 treasurer's office.
9 22 Sec. 11. Section 321.123, subsection 1, unnumbered
9 23 paragraph 1, Code 2005, is amended to read as follows:
9 24 Travel trailers and fifth=wheel travel trailers, except
9 25 those in manufacturer's or dealer's stock, shall be subject to
9 26 an annual fee of twenty cents per square foot of floor space
9 27 computed on the exterior overall measurements, but excluding
9 28 three feet occupied by any trailer hitch as provided by and
9 29 certified to by the owner, to the nearest whole dollar, which
9 30 amount shall not be prorated or refunded; except the annual
9 31 fee for travel trailers of any type, when. When a travel
9 32 trailer or fifth=wheel travel trailer is registered in Iowa
9 33 for the first time or when removed from a manufacturer's or
9 34 dealer's stock, title is transferred, the annual fee shall be
9 35 prorated on a monthly basis. It is further provided the The
10 1 annual fee thus computed shall be limited reduced to seventy=
10 2 five percent of the full fee after the vehicle is more than
10 3 six model years old.
10 4 Sec. 12. Section 321.126, unnumbered paragraph 1, Code
10 5 Supplement 2005, is amended to read as follows:
10 6 Refunds of unexpired vehicle registration fees shall be
10 7 allowed in accordance with this section, except that no refund
10 8 shall be allowed and paid if the unused portion of the fee is
10 9 less than ten dollars. Subsections 1 and 2 do not apply to
10 10 motor vehicles registered by the county treasurer. The
10 11 refunds shall be made as follows:
10 12 Sec. 13. Section 321.126, subsections 1, 2, 3, 4, and 7,
10 13 Code Supplement 2005, are amended to read as follows:
10 14 1. If the motor vehicle is destroyed by fire or accident,
10 15 or junked and its identity as a motor vehicle entirely
10 16 eliminated, the owner in whose name the motor vehicle was
10 17 registered at the time of destruction or dismantling shall
10 18 return the plates to the department and within thirty days
10 19 thereafter make a statement of such destruction or dismantling
10 20 and make claim for refund. With reference to the destruction
10 21 or dismantling of a vehicle, no refund shall be allowed unless
10 22 a junking certificate has been issued, as provided in section
10 23 321.52.
10 24 2. If the motor vehicle is stolen, the owner shall give
10 25 notice of the theft to the department within five days. If
10 26 the motor vehicle is not recovered by the owner thirty days
10 27 prior to the end of the current registration year, the owner
10 28 shall make a statement of the theft and make claim for refund.
10 29 3. If the motor vehicle is placed in storage by the owner
10 30 upon the owner's entry into the military service of the United
10 31 States, the owner shall return the plates to the county
10 32 treasurer or the department and make a statement regarding the
10 33 storage and military service and make claim for refund.
10 34 Whenever the owner of a motor vehicle so placed in storage
10 35 desires to again register the vehicle, the county treasurer or
11 1 department shall compute and collect the fees for registration
11 2 for the registration year commencing in the month the vehicle
11 3 is removed from storage.
11 4 4. If the motor vehicle is registered by the county
11 5 treasurer during the current registration year and the owner
11 6 or lessee registers the vehicle for proportional registration
11 7 under chapter 326, the owner of the registered vehicle shall
11 8 surrender the registration plates to the county treasurer and
11 9 may file a claim for refund. In lieu of a refund, a credit
11 10 for the registration fees paid to the county treasurer may be
11 11 applied by the department to the owner or lessee's
11 12 proportional registration fees upon the surrender of the
11 13 county plates and registration.
11 14 7. If the owner of the motor vehicle moves out of state,
11 15 the owner may make a claim for a refund by returning the Iowa
11 16 registration plates, along with evidence of the vehicle's
11 17 registration in another jurisdiction, to the county treasurer
11 18 of the county in which the motor vehicle was registered within
11 19 six months of the out=of=state registration. For purposes of
11 20 section 321.127, the unexpired months remaining in the
11 21 registration year shall be calculated on the basis of the
11 22 effective date of the out=of=state registration. However, for
11 23 the purpose of timely issuance of the refund, the claim for a
11 24 refund under this subsection is considered to be filed on the
11 25 date the registration documents are received by the county
11 26 treasurer.
11 27 Sec. 14. Section 321.127, subsections 1 and 4, Code 2005,
11 28 are amended to read as follows:
11 29 1. The refund of the registration fee for motor vehicles
11 30 shall be computed on the basis of the number of unexpired
11 31 months remaining in the registration year from date of filing
11 32 of the claim for refund with the county treasurer, computed to
11 33 the nearest dollar.
11 34 4. Refunds for motor vehicles registered for proportional
11 35 registration under chapter 326 shall be paid on the basis of
12 1 unexpired complete calendar months remaining in the
12 2 registration year from the date the claim for refund, license
12 3 plate, and registration receipt are received by the
12 4 department.
12 5 Sec. 15. Section 331.552, subsection 23, Code Supplement
12 6 2005, is amended to read as follows:
12 7 23. Collect a fee of ten twenty dollars for issuing a tax
12 8 sale certificate or a certificate of redemption from tax sale.
12 9 Sec. 16. Section 331.552, Code Supplement 2005, is amended
12 10 by adding the following new subsection:
12 11 NEW SUBSECTION. 36. Destroy mobile home and manufactured
12 12 home tax lists after ten years have elapsed from the end of
12 13 the fiscal year in which the list was created.
12 14 Sec. 17. Section 331.557, Code 2005, is amended by adding
12 15 the following new subsection:
12 16 NEW SUBSECTION. 3A. Charge an administrative fee for all
12 17 restitution, charges, fees, loans, taxes, or other
12 18 indebtedness collected by the treasurer from a person applying
12 19 for renewal of a vehicle registration pursuant to section
12 20 321.40, subsections 4 and 6. This amount shall be added to
12 21 the total amount due, collected at the time of payment from
12 22 the payor, and credited to the county general fund.
12 23 Sec. 18. Section 331.559, subsection 15, Code 2005, is
12 24 amended to read as follows:
12 25 15. Maintain a suspended tax list book as provided in
12 26 section 427.12. After ten years from the date of payment,
12 27 abatement, or cancellation of a suspended tax, special
12 28 assessment, rate, or charge, the county treasurer may dispose
12 29 of the official record of the suspended tax, special
12 30 assessment, rate, or charge.
12 31 Sec. 19. Section 331.904, subsection 1, Code 2005, is
12 32 amended to read as follows:
12 33 1. The annual salary of the first and second deputy
12 34 officer of the office of auditor, treasurer, and recorder, and
12 35 the deputy in charge of the motor vehicle registration and
13 1 title division, and the deputy in charge of driver's license
13 2 issuance shall each be an amount not to exceed eighty percent
13 3 of the annual salary of the deputy's principal officer. In
13 4 offices where more than two deputies are required, each
13 5 additional deputy shall be paid an amount not to exceed
13 6 seventy=five percent of the principal officer's salary. The
13 7 amount of the annual salary of each deputy shall be certified
13 8 by the principal officer to the board and, if a deputy's
13 9 salary does not exceed the limitations specified in this
13 10 subsection, the board shall certify the salary to the auditor.
13 11 The board shall not certify a deputy's salary which exceeds
13 12 the limitations of this subsection.
13 13 Sec. 20. Section 349.16, subsection 3, Code 2005, is
13 14 amended to read as follows:
13 15 3. The reports of the county treasurer, including a
13 16 schedule of the receipts and expenditures of the county and
13 17 the current cash balance in each fund in the treasurer's
13 18 office together with the total of warrants outstanding against
13 19 each of said the funds as shown by the warrant register in the
13 20 auditor's office. A listing of warrants outstanding is not
13 21 required if the county issues checks in lieu of warrants, and
13 22 there are no remaining outstanding warrants issued by the
13 23 county.
13 24 Sec. 21. Section 445.5, Code Supplement 2005, is amended
13 25 by adding the following new subsection:
13 26 NEW SUBSECTION. 4A. Failure to receive a tax statement is
13 27 not a defense to the payment of the total amount due.
13 28 Sec. 22. Section 445.36, Code 2005, is amended to read as
13 29 follows:
13 30 445.36 PAYMENT == INSTALLMENTS.
13 31 1. The taxes which become delinquent during the fiscal
13 32 year are for the previous fiscal year.
13 33 2. A demand of taxes is not necessary, but every person
13 34 subject to taxation shall attend at the office of the county
13 35 treasurer and pay the taxes either in full, or one=half of the
14 1 taxes before September 1 succeeding the levy, and the
14 2 remaining half before March 1 following. However, if the
14 3 first installment of taxes is delinquent and not paid as of
14 4 February 1, the treasurer shall mail a notice to the taxpayer
14 5 of the delinquency and the due date for the second
14 6 installment. Failure to receive a mailed notice is not a
14 7 defense to the payment of the total amount due. This section
14 8 subsection does not apply to special assessments, or rates or
14 9 charges.
14 10 3. If an installment of taxes, or an annual payment in the
14 11 case of special assessments, or payment in full in the case of
14 12 rates or charges, is delinquent and not paid as of February 1,
14 13 the treasurer shall notify the taxpayer of the delinquency and
14 14 the due date for the second installment. Failure to receive
14 15 notice is not a defense to the payment of the total amount
14 16 due.
14 17 Sec. 23. Section 446.9, subsection 1, Code 2005, is
14 18 amended to read as follows:
14 19 1. A notice of the date, time, and place of the annual tax
14 20 sale shall be served upon the person in whose name the parcel
14 21 subject to sale is taxed. The county treasurer shall serve
14 22 the notice by sending it by regular first class mail to the
14 23 person's last known address not later than May 1 of each
14 24 fiscal year. However, in those instances when May 1 is a
14 25 Saturday or Sunday, the notice shall be served not later than
14 26 the first business day of May. The notice shall contain a
14 27 description of the parcel to be sold which is clear, concise,
14 28 and sufficient to distinguish the parcel to be sold from all
14 29 other parcels. It shall also contain the amount of delinquent
14 30 taxes for which the parcel is liable each year, the amount of
14 31 the interest and fees, and the amount of the service fee as
14 32 provided in section 446.10, subsection 2, all to be
14 33 incorporated as a single sum. The notice shall contain a
14 34 statement that, after the sale, if the parcel is not redeemed
14 35 within the period provided in chapter 447, the right to redeem
15 1 expires and a deed may be issued.
15 2 Sec. 24. NEW SECTION. 446.19B PUBLIC NUISANCE TAX SALE
15 3 == REHABILITATION FOR USE AS HOUSING.
15 4 1. The board of supervisors of a county may adopt an
15 5 ordinance authorizing the county treasurer to separately offer
15 6 and sell at the annual tax sale delinquent taxes on parcels
15 7 that are abandoned property and are assessed as residential
15 8 property or as commercial multifamily housing property and
15 9 that are, or are likely to become, a public nuisance. This
15 10 section may only be used by a county or by a city in the
15 11 county if such an ordinance is in effect.
15 12 2. On or before May 15, the county or city may file with
15 13 the county treasurer a verified statement containing a listing
15 14 of parcels and a declaration that each parcel is abandoned
15 15 property, each parcel is assessed as residential property or
15 16 as commercial multifamily housing property, each parcel is, or
15 17 is likely to become, a public nuisance, and that each parcel
15 18 is suitable for use as housing following rehabilitation.
15 19 3. The verified statement shall be published at the same
15 20 time and in the same manner as the notice of the annual tax
15 21 sale and the requirements in section 446.9, subsection 2, for
15 22 publication of notice of the annual tax sale also apply to
15 23 publication of the verified statement.
15 24 4. On the day of the regular tax sale, or any continuance
15 25 or adjournment of the tax sale, the treasurer shall separately
15 26 offer and sell those parcels listed in a verified statement
15 27 timely received and properly published and which remain liable
15 28 to sale for delinquent taxes. This sale shall be known as the
15 29 "public nuisance tax sale". Notwithstanding any provision to
15 30 the contrary, the percentage interest that may be purchased in
15 31 a parcel offered for sale under this section shall not be less
15 32 than one hundred percent.
15 33 5. To be eligible to bid on parcels under this section, a
15 34 prospective bidder shall enter into a rehabilitation agreement
15 35 with the county, or with the city if the property is located
16 1 within a city, to demonstrate the intent to rehabilitate the
16 2 property for use as housing if the property is not redeemed.
16 3 6. If after issuance of a tax sale deed to the holder of a
16 4 certificate of purchase at the public nuisance tax sale, the
16 5 tax sale deed holder determines that a building, structure, or
16 6 other improvement located on the parcel cannot be
16 7 rehabilitated for habitation, the tax sale deed holder may
16 8 request approval from the board of supervisors, or the city
16 9 council if the property is located within a city, to remove,
16 10 dismantle, or demolish the building, structure, or other
16 11 improvement.
16 12 7. When a parcel is offered at public nuisance tax sale
16 13 and no bid is received, or if the bid received is less than
16 14 the total amount due, the county in which the parcel is
16 15 located, through its county treasurer, shall bid for the
16 16 parcel a sum equal to the total amount due. Money shall not
16 17 be paid by the county or city for the purchase, but each of
16 18 the tax=levying and tax=certifying bodies having any interest
16 19 in the taxes shall be charged with the total amount due the
16 20 tax=levying or tax=certifying body as its just share of the
16 21 purchase price.
16 22 8. The tax sale certificate holder may assign the tax sale
16 23 certificate obtained pursuant to this section.
16 24 9. For purposes of this section, "abandoned property"
16 25 means the same as defined in section 446.19A, and "public
16 26 nuisance" means the same as defined in section 657A.1.
16 27 Sec. 25. Section 446.31, unnumbered paragraph 2, Code
16 28 2005, is amended to read as follows:
16 29 When the county acquires a certificate of purchase, the
16 30 county may assign the certificate for the total amount due as
16 31 of the date of assignment or compromise the total amount due
16 32 and assign the certificate. An assignment or a compromise and
16 33 assignment shall be by written agreement. A copy of the
16 34 agreement shall be filed with the treasurer. For each
16 35 assignment transaction, the treasurer shall collect from the
17 1 assignee an assignment transaction fee of ten dollars to be
17 2 deposited in the county general fund. The assignment
17 3 transaction fee shall not be added to the amount necessary to
17 4 redeem. All money received from the assignment of county=held
17 5 certificates of purchase shall be apportioned to the tax=
17 6 levying and certifying bodies in proportion to their interests
17 7 in the taxes for which the parcel was sold with all interest,
17 8 fees, and costs deposited in the county general fund. After
17 9 assignment of a certificate of purchase which is held by the
17 10 county, section 446.37 applies. In that instance, the three=
17 11 year requirement shall be calculated the date of cancellation
17 12 shall be three years from the date the assignment is recorded
17 13 by the treasurer in the county system. However, in the case
17 14 of a tax sale certificate issued pursuant to section 446.19B
17 15 and assigned by the county, the date of cancellation shall be
17 16 one year from the date the assignment is recorded by the
17 17 treasurer in the county system. When the assignment is
17 18 entered and the assignment transaction fee is paid, all of the
17 19 rights and title of the assignor shall vest in the assignee or
17 20 the legal representative of the assignee. The statement in
17 21 the treasurer's deed of the fact of the assignment is
17 22 presumptive evidence of that fact.
17 23 Sec. 26. Section 446.32, Code 2005, is amended to read as
17 24 follows:
17 25 446.32 PAYMENT OF SUBSEQUENT TAXES BY PURCHASER.
17 26 The county treasurer shall provide to the purchaser of a
17 27 parcel sold at tax sale a receipt for the total amount paid by
17 28 the purchaser after the date of purchase for a subsequent
17 29 year. Taxes for a subsequent year may be paid by the
17 30 purchaser beginning fourteen days following the date from
17 31 which an installment becomes delinquent as provided in section
17 32 445.37. Notwithstanding any provision to the contrary, a
17 33 subsequent payment must be received and recorded by the
17 34 treasurer in the county system no later than five p.m. on the
17 35 last business day of the month for interest for that month to
18 1 accrue and be added to the amount due under section 447.1.
18 2 However, the treasurer may establish a deadline for receipt of
18 3 subsequent payments that is other than five p.m. on the last
18 4 business day of the month to allow for timely processing of
18 5 the subsequent payments. Late interest shall be calculated
18 6 through the date that the subsequent payment is recorded by
18 7 the treasurer in the county system. In no instance shall the
18 8 date of postmark of a subsequent payment be used by a
18 9 treasurer either to calculate interest or to determine whether
18 10 interest shall accrue on the subsequent payment.
18 11 Sec. 27. Section 446.37, Code Supplement 2005, is amended
18 12 to read as follows:
18 13 446.37 CANCELLATION OF SALE.
18 14 After three years have elapsed from the time of any tax
18 15 sale, or after one year has elapsed from the time of any tax
18 16 sale under section 446.19B, and the holder of a certificate
18 17 has not filed an affidavit of service of notice of expiration
18 18 of right of redemption under section 447.12, the county
18 19 treasurer shall cancel the sale from the county system.
18 20 However, if the filing of affidavit of service is stayed by
18 21 operation of law, the time period for the filing of the
18 22 affidavit shall not expire until the later of six months after
18 23 the stay has been lifted or three years from the time of the
18 24 tax sale, and in the case of a tax sale under section 446.19B,
18 25 the time period for the filing of the affidavit shall not
18 26 expire until the later of six months after the stay has been
18 27 lifted or one year from the time of the tax sale. This
18 28 section does not apply to certificates of purchase at tax sale
18 29 which are held by a county.
18 30 Sec. 28. Section 447.1, unnumbered paragraph 1, Code 2005,
18 31 is amended to read as follows:
18 32 A parcel sold under this chapter and chapter 446 may be
18 33 redeemed at any time before the right of redemption expires,
18 34 by payment to the county treasurer, to be held by the
18 35 treasurer subject to the order of the purchaser, of the amount
19 1 for which the parcel was sold, including the fee for the
19 2 certificate of purchase, and interest of two percent per
19 3 month, counting each fraction of a month as an entire month,
19 4 from the month of sale, and the total amount paid by the
19 5 purchaser or the purchaser's assignee for any subsequent year,
19 6 with interest at the same rate added on the amount of the
19 7 payment for each subsequent year from the month of payment,
19 8 counting each fraction of a month as an entire month. The
19 9 amount of interest must be at least one dollar and shall be
19 10 rounded to the nearest whole dollar. Interest shall accrue on
19 11 subsequent amounts from the month of payment by the
19 12 certificate holder as provided in section 446.32. The
19 13 redemption must be received by the treasurer on or before the
19 14 last day of the month to avoid additional interest being added
19 15 to the amount necessary to redeem. However, if the last day
19 16 of a month falls on a Saturday, Sunday, or a holiday, the
19 17 payment must be received by the treasurer by the close of
19 18 business on the first business day of the following month.
19 19 Sec. 29. Section 447.5, Code 2005, is amended to read as
19 20 follows:
19 21 447.5 CERTIFICATE OF REDEMPTION == ISSUED BY TREASURER.
19 22 The county treasurer, upon application of a party to redeem
19 23 a parcel sold at a tax sale, and being satisfied that the
19 24 party has a right to redeem the parcel upon the payment of the
19 25 proper amount, shall issue to the party a certificate of
19 26 redemption, setting forth the facts of the sale substantially
19 27 as contained in the certificate, the date of the redemption,
19 28 the amount paid, and by whom redeemed, and shall make the
19 29 proper entries in the county system in the treasurer's office.
19 30 The amount of the fee shall be as provided in section 331.552,
19 31 subsection 23, for either the original certificate or
19 32 duplicate certificate.
19 33 Sec. 30. Section 447.9, subsection 1, Code 2005, is
19 34 amended to read as follows:
19 35 1. After one year and nine months from the date of sale,
20 1 or after nine months from the date of a sale made under
20 2 section 446.18 or 446.39, or after three months from the date
20 3 of a sale made under section 446.19A or 446.19B, the holder of
20 4 the certificate of purchase may cause to be served upon the
20 5 person in possession of the parcel, and also upon the person
20 6 in whose name the parcel is taxed, a notice signed by the
20 7 certificate holder or the certificate holder's agent or
20 8 attorney, stating the date of sale, the description of the
20 9 parcel sold, the name of the purchaser, and that the right of
20 10 redemption will expire and a deed for the parcel be made
20 11 unless redemption is made within ninety days from the
20 12 completed service of the notice. The notice shall be served
20 13 by both regular mail and certified mail to the person's last
20 14 known address and such service is deemed completed when the
20 15 notice by certified mail is deposited in the mail and
20 16 postmarked for delivery. The ninety=day redemption period
20 17 begins as provided in section 447.12. When the notice is
20 18 given by a county as a holder of a certificate of purchase the
20 19 notice shall be signed by the county treasurer or the county
20 20 attorney, and when given by a city, it shall be signed by the
20 21 city officer designated by resolution of the council. When
20 22 the notice is given by the Iowa finance authority or a city or
20 23 county agency holding the parcel as part of an Iowa
20 24 homesteading project, it shall be signed on behalf of the
20 25 agency or authority by one of its officers, as authorized in
20 26 rules of the agency or authority.
20 27 Sec. 31. Section 447.12, Code 2005, is amended to read as
20 28 follows:
20 29 447.12 WHEN SERVICE DEEMED COMPLETE == PRESUMPTION.
20 30 Service is complete only after an affidavit has been filed
20 31 with the county treasurer, showing the making of the service,
20 32 the manner of service, the time when and place where made,
20 33 under whose direction the service was made, and costs incurred
20 34 as provided in section 447.13. Costs not filed with the
20 35 treasurer before a redemption is complete shall not be
21 1 collected by the treasurer. Costs shall not be filed with the
21 2 treasurer prior to the filing of the affidavit. The affidavit
21 3 shall be made by the holder of the certificate or by the
21 4 holder's agent or attorney, and in either of the latter cases
21 5 stating that the affiant is the agent or attorney of the
21 6 holder of the certificate. The affidavit shall be filed by
21 7 the treasurer and entered in the county system and is
21 8 presumptive evidence of the completed service of the notice.
21 9 The right of redemption shall not expire until ninety days
21 10 after service is complete. A redemption shall not be
21 11 considered valid unless received by the treasurer prior to the
21 12 close of business on the ninetieth day from the date of
21 13 completed service except in the case of a public bidder
21 14 certificate held by the county in which case the county may
21 15 accept a redemption at any time prior to the issuance of the
21 16 tax deed. However, if the ninetieth day falls on a Saturday,
21 17 Sunday, or a holiday, payment of the total redemption amount
21 18 must be received by the treasurer before the close of business
21 19 on the first business day following the ninetieth day. The
21 20 date of postmark of a redemption shall not be considered as
21 21 the day the redemption was received by the treasurer for
21 22 purposes of the ninety=day time period. When the parcel is
21 23 held by a city or county, a city or county agency, or the Iowa
21 24 finance authority, for use in an Iowa homesteading project,
21 25 whether or not the parcel is the subject of a conditional
21 26 conveyance granted under the project, the affidavit shall be
21 27 made by the treasurer of the county or the county attorney, a
21 28 city officer designated by resolution of the council, or on
21 29 behalf of the agency or authority, by one of its officers as
21 30 authorized in rules of the agency or authority.
21 31 Sec. 32. Section 555C.1, subsection 5, paragraph b, Code
21 32 2005, is amended to read as follows:
21 33 b. A lien of record, other than a tax lien for delinquent
21 34 taxes as provided in chapter 435, does not exist against the
21 35 home. A lien exists only if the real property owner receives
22 1 notice of a lien on the standardized registration form
22 2 completed by an owner or occupant pursuant to chapter 562B, or
22 3 a lien has been filed in the state or county records on a date
22 4 before the home is considered to be valueless.
22 5 Sec. 33. Section 555C.1, subsection 5, Code 2005, is
22 6 amended by adding the following new paragraph:
22 7 NEW PARAGRAPH. d. A tax sale lien created by issuance of
22 8 a tax sale certificate as provided in chapter 446 does not
22 9 exist against the home, except for a tax sale lien created by
22 10 issuance of a tax sale certificate when the holder of the tax
22 11 sale certificate is the county.
22 12 Sec. 34. Section 555C.2, Code 2005, is amended to read as
22 13 follows:
22 14 555C.2 REMOVAL OR TRANSFER OF TITLE OF VALUELESS HOME ==
22 15 PRESUMPTION OF VALUE.
22 16 1. An owner of a manufactured home community or mobile
22 17 home park may remove, or cause to be removed, from the
22 18 manufactured home community or mobile home park a valueless
22 19 home and personal property associated with the home at any
22 20 time following a determination of abandonment by the
22 21 manufactured home community or mobile home park owner in
22 22 accordance with section 562B.27, subsection 1, and an order of
22 23 removal pursuant to chapter 648 without further notice to the
22 24 owner or occupant of the valueless home. Within At the time
22 25 of application for transfer of title or junking certificate
22 26 and within ten days of the removal or transfer of title of the
22 27 valueless home, the manufactured home community or mobile home
22 28 park owner shall give written notice to the county treasurer
22 29 for the county in which the manufactured home community or
22 30 mobile home park is located by affidavit which shall include a
22 31 description of the valueless home, its owner or occupant, if
22 32 known, the date of removal or transfer of title, and if
22 33 applicable, the name and address of any third party to whom a
22 34 new title or junking certificate shall be issued.
22 35 2. A valueless home and any personal property associated
23 1 with the valueless home shall be conclusively deemed in value
23 2 to be equal to or less than the reasonable cost of disposal
23 3 plus all sums owing to the manufactured home community or
23 4 mobile home park owner pertaining to the valueless home, if
23 5 the manufactured home community or mobile home park owner or
23 6 an agent of the owner removes the home and personal property
23 7 to a demolisher, sanitary landfill, or other lawful disposal
23 8 site or if the manufactured home community or mobile home park
23 9 owner allows a disinterested third party to remove the
23 10 valueless home and personal property or to leave the home in
23 11 the manufactured home community or mobile home park in a
23 12 transaction with a disinterested third party in which the
23 13 manufactured home community or mobile home park owner receives
23 14 no consideration.
23 15 Sec. 35. Section 555C.3, Code 2005, is amended to read as
23 16 follows:
23 17 555C.3 NEW TITLE == THIRD PARTY.
23 18 If a new title to a valueless home is to be issued to a
23 19 third party, the county treasurer shall issue a new title,
23 20 upon receipt of the affidavit required in section 555C.2, and
23 21 payment of a fee pursuant to section 321.47. Any, and full
23 22 payment of any tax lien levied pursuant to chapter 435 is
23 23 canceled and the. The ownership interest of the previous
23 24 owner or occupant of the valueless home is terminated as of
23 25 the date of issuance of the new title. If a junking
23 26 certificate for a valueless home is to be issued to a third
23 27 party, the county treasurer shall issue the junking
23 28 certificate at no charge upon receipt of the affidavit
23 29 required in section 555C.2. Any tax lien levied pursuant to
23 30 chapter 435 or tax sale certificate issued pursuant to chapter
23 31 446 and held by the county is canceled and the ownership
23 32 interest of the previous owner or occupant of the valueless
23 33 home is terminated as of the issuance date of the junking
23 34 certificate. The new title or junking certificate owner shall
23 35 take the title free of all rights and interests even though
24 1 the manufactured home community or mobile home park owner
24 2 fails to comply with the requirements of this chapter or any
24 3 judicial proceedings, if the new title or junking certificate
24 4 owner acts in good faith.
24 5 Sec. 36. Section 555C.4, Code 2005, is amended to read as
24 6 follows:
24 7 555C.4 REMOVAL BY MANUFACTURED HOME COMMUNITY OR MOBILE
24 8 HOME PARK OWNER.
24 9 Unless the valueless home is to be titled or a junking
24 10 certificate is to be issued in the name of a third party, the
24 11 manufactured home community or mobile home park owner may
24 12 obtain a junking certificate and dispose of a valueless home
24 13 and any personal property to a demolisher, sanitary landfill,
24 14 or other lawful disposal site under the terms and conditions
24 15 as the manufactured home community or mobile home park owner
24 16 shall determine.
24 17 Sec. 37. ESTABLISHMENT OF COUNTY TREASURER'S
24 18 ADMINISTRATIVE FEE. The amount of the administrative fee to
24 19 be charged by county treasurers for collection of restitution
24 20 and charges, fees, loans, taxes, or other indebtedness from
24 21 applicants for motor vehicle registration renewal shall be
24 22 established pursuant to a statewide study conducted by the
24 23 Iowa state county treasurers association, to be completed by
24 24 December 31, 2006, so that the fee charged will be consistent
24 25 for all county treasurers.
24 26 Sec. 38. EFFECTIVE AND APPLICABILITY DATES.
24 27 1. The sections of this Act amending sections 12B.11,
24 28 321.101A, and 349.16, being deemed of immediate importance,
24 29 take effect upon enactment.
24 30 2. The section of this Act providing for a study to
24 31 establish a county treasurer's administrative fee, being
24 32 deemed of immediate importance, takes effect upon enactment.
24 33 3. The sections of this Act amending section 331.552,
24 34 subsection 23, and sections 446.32, 447.1, 447.5, and 447.12,
24 35 being deemed of immediate importance, take effect upon
25 1 enactment and apply to parcels sold at tax sales held on or
25 2 after June 1, 2006.
25 3 4. The sections of this Act amending sections 321.123,
25 4 321.126, and 321.127 take effect January 1, 2007.
25 5 5. The sections of this Act amending sections 321.25,
25 6 321.30, 321.40, and 331.557 take effect July 1, 2007.
25 7 EXPLANATION
25 8 This bill makes various changes relating to the duties of
25 9 county treasurers.
25 10 Code section 12B.11 is amended, effective upon enactment of
25 11 the bill, to provide that the county treasurer is required to
25 12 produce and count in the presence of an examining officer all
25 13 moneys and funds on deposit in the safe or vault in the
25 14 treasurer's office only if requested to do so by the board of
25 15 supervisors.
25 16 Code sections 321.20 and 321.46 are amended to permit a
25 17 firm, association, or corporation that owns vehicles in more
25 18 than one county to register a vehicle in the county where the
25 19 primary user of the vehicle is located, rather than in the
25 20 county of the owner's residence.
25 21 Code sections 321.24 and 321.52 are amended to eliminate an
25 22 obsolete requirement that certificates of title and
25 23 registration receipts for rebuilt vehicles, and for wrecked or
25 24 salvage vehicles that have been repaired, be stamped with the
25 25 rebuilt or salvage designation. The designation is now
25 26 printed electronically by the vehicle registration and titling
25 27 system.
25 28 Code section 321.25 is amended, effective July 1, 2007, to
25 29 extend the period of time that a vehicle may be operated
25 30 pending receipt of registration plates from 45 days to 60
25 31 days. Since current law allows vehicle dealers 30 days to
25 32 forward an application for registration and title to the
25 33 county treasurer, this extension applies to the amount of time
25 34 the county treasurers have to issue the registration and
25 35 title.
26 1 Code sections 321.30, 321.40, and 331.557 are amended,
26 2 effective July 1, 2007, to expand the ability of county
26 3 treasurers to collect certain moneys owed to a county or the
26 4 state from persons applying for renewal of their vehicle
26 5 registration. This ability is facilitated by the motor
26 6 vehicle registration and titling system now used by treasurers
26 7 statewide. Currently, a treasurer is required to refuse
26 8 registration renewal if the treasurer is notified by the state
26 9 department of transportation that the applicant has not paid
26 10 restitution to a clerk of court in the state. The bill allows
26 11 the county treasurer to collect the restitution from the
26 12 applicant, along with applicable fees and penalties, and to
26 13 then renew the registration. Similarly, current law requires
26 14 a county treasurer to refuse to renew a vehicle registration
26 15 if the treasurer knows that the person has a delinquent
26 16 account, charge, fee, loan, taxes, or other indebtedness owed
26 17 or being collected by the state. The bill provides a process
26 18 for collection of such debts by the county treasurer on behalf
26 19 of the department of revenue. The county treasurer may
26 20 collect the amount owed, or a minimum amount set by the
26 21 department of revenue, prior to issuing the registration
26 22 renewal.
26 23 The bill requires the Iowa state county treasurers
26 24 association to establish, pursuant to a statewide study to be
26 25 completed by December 31, 2006, an administrative fee to be
26 26 charged by all county treasurers for collection of
26 27 restitution, charges, fees, loans, taxes, or other
26 28 indebtedness collected by the treasurer from a person applying
26 29 for renewal of a vehicle registration.
26 30 Code section 321.101A is amended to authorize county
26 31 treasurers to revoke a person's vehicle registration if the
26 32 registration fees are paid by an electronic payment or credit
26 33 card that is not honored by the person's financial institution
26 34 or credit card company. Such revocation is currently allowed
26 35 for dishonored checks. This provision of the bill takes
27 1 effect upon enactment.
27 2 Code sections 321.123, 321.126, and 321.127 are amended,
27 3 effective January 1, 2007, to permit prorated refunds of
27 4 vehicle registration fees for travel trailers and fifth=wheel
27 5 travel trailers when the vehicles are sold. Since these
27 6 vehicles are not classified as motor vehicles, they are not
27 7 covered under current refunding provisions applicable to motor
27 8 vehicles.
27 9 Code section 331.552 is amended to change from $10 to $20
27 10 the fee required to be collected by the county treasurer for
27 11 issuance of a tax sale certificate and strikes the $10 fee
27 12 required to be collected for issuance of a certificate of
27 13 redemption from tax sale. A corresponding amendment is made
27 14 to Code section 447.5. These provisions of the bill take
27 15 effect upon enactment and apply to parcels sold at tax sales
27 16 held on or after June 1, 2006.
27 17 Code section 331.552 is also amended to require the county
27 18 treasurer to destroy mobile home and manufactured home tax
27 19 lists after ten years have elapsed since the list was created.
27 20 Code section 331.559 is amended to provide that the county
27 21 treasurer may dispose of the record of a suspended tax after
27 22 ten years from the date of payment, abatement, or cancellation
27 23 of the suspended tax.
27 24 Code section 331.904 is amended to allow a county
27 25 treasurer's office that participates in driver licensing to
27 26 create a deputy position for the person in charge of driver's
27 27 license issuance.
27 28 Code section 349.16 is amended, effective upon enactment,
27 29 to provide that a county treasurer is not required to publish
27 30 a listing of warrants outstanding if the county issues checks
27 31 in lieu of warrants and there are no remaining outstanding
27 32 warrants issued by the county.
27 33 Code section 445.36 is amended to specify that the
27 34 provision allowing taxes to be paid in two installments
27 35 applies to property taxes and not to special assessments or
28 1 rates or charges. The section is also amended to provide that
28 2 a notice of delinquency shall be mailed for all delinquent
28 3 taxes, which includes special assessments or rates or charges.
28 4 Code section 446.9, relating to mailing notice of the
28 5 annual tax sale by May 1, is amended to provide that if May 1
28 6 is a Saturday or Sunday, the notice shall be mailed not later
28 7 than the first business day of May.
28 8 New Code section 446.19B provides that a county may adopt
28 9 an ordinance providing for a public nuisance tax sale held on
28 10 the same day as the annual tax sale. Parcels with delinquent
28 11 taxes that may be offered for sale at the public nuisance tax
28 12 sale are parcels that are abandoned property and are assessed
28 13 as residential property or commercial multifamily housing
28 14 property, and the county or city has declared that the parcel
28 15 is, or is likely to become, a public nuisance, and that the
28 16 parcel is suitable for use as housing following
28 17 rehabilitation. A prospective bidder at a public nuisance tax
28 18 sale is required to enter into an agreement with the county or
28 19 city, as applicable, stating that the bidder intends to
28 20 rehabilitate the property for housing. A conforming amendment
28 21 is made to Code section 447.9.
28 22 Current law provides that the holder of a tax sale
28 23 certificate has three years from the date of issuance to take
28 24 action to obtain a tax deed. If no action is taken during
28 25 that time period, the sale is canceled. Current law also
28 26 provides that when a tax sale certificate is assigned by a
28 27 county, the three=year time period starts running from the
28 28 date the assignment is recorded on the county system. The
28 29 bill amends Code sections 446.31 and 446.37 to provide that in
28 30 the case of public nuisance tax sale certificates issued or
28 31 assigned, the time period to take action to obtain a tax deed
28 32 is one year.
28 33 Code section 446.32 is amended to provide that payment of
28 34 taxes on a parcel by other than the taxpayer and subsequent to
28 35 the issuance of a tax sale certificate for delinquent taxes on
29 1 the parcel must be received by the county treasurer no later
29 2 than five p.m. on the last business day of the month for
29 3 interest for that month to be added to the redemption amount.
29 4 The section is also amended to specify that the date of
29 5 postmark of a subsequent payment shall not be used by a
29 6 treasurer to determine whether interest on the subsequent
29 7 payment should accrue. This provision of the bill takes
29 8 effect upon enactment and applies to parcels sold at tax sales
29 9 held on or after June 1, 2006.
29 10 Code section 447.1 is amended to provide that a redemption
29 11 payment must be received by the county treasurer on or before
29 12 the last day of the month to avoid additional interest being
29 13 added to the redemption amount. If the last day of the month
29 14 is a Saturday, Sunday, or holiday, the redemption payment must
29 15 be received by the close of business on the first business day
29 16 of the following month. This provision of the bill takes
29 17 effect upon enactment and applies to parcels sold at tax sales
29 18 held on or after June 1, 2006.
29 19 Under current law, after a certain period of time has
29 20 passed, a tax sale certificate holder is required to provide a
29 21 notice of redemption to the owner of the property stating that
29 22 if the amount necessary to redeem the property is not paid
29 23 within ninety days, a tax deed for the property shall be
29 24 issued to the tax sale certificate holder. The bill amends
29 25 Code section 447.12 to provide that if the ninetieth day of
29 26 the redemption period falls on a Saturday, Sunday, or holiday,
29 27 the redemption amount must be received by the county treasurer
29 28 before the close of business on the first business day
29 29 following the ninetieth day. The section is also amended to
29 30 specify that the date of postmark of a redemption payment
29 31 shall not be used by a treasurer to determine time of payment.
29 32 This provision of the bill takes effect upon enactment and
29 33 applies to parcels sold at tax sales held on or after June 1,
29 34 2006.
29 35 Code section 555C.1 is amended to add to the conditions
30 1 that make certain mobile homes and manufactured homes
30 2 "valueless". The bill adds the condition that no tax sale
30 3 lien exists against the home except for a tax sale lien
30 4 created by issuance of a tax sale certificate and the holder
30 5 of the certificate is a county.
30 6 Code sections 555C.2, 555C.3, and 555C.4 are amended to
30 7 allow the owner of a manufactured home community or mobile
30 8 home park to obtain a junking certificate for a valueless home
30 9 prior to disposal of the home. The bill requires the owner of
30 10 a manufactured home community or mobile home park to give
30 11 written notice by affidavit to the county treasurer at the
30 12 time of application for title or a junking certificate and
30 13 within ten days of removal of the valueless home, describing
30 14 the home, naming its owner or occupant if known, and stating
30 15 the date of removal, and if applicable, the name and address
30 16 of a third party to whom a new title or junking certificate
30 17 shall be issued. In a transaction in which the owner of a
30 18 manufactured home community or mobile home park allows a
30 19 disinterested third party to remove the valueless home and
30 20 personal property or to leave the home in the manufactured
30 21 home community or mobile home park in a transaction in which
30 22 the owner receives no consideration, the transaction must be
30 23 with a disinterested third party for the valueless home to be
30 24 conclusively deemed in value to be equal to or less than the
30 25 cost of disposal plus sums owing. The bill requires full
30 26 payment of any tax lien before a new title can be issued for a
30 27 valueless home. A junking certificate for a valueless home
30 28 shall be issued at no charge upon receipt of the required
30 29 affidavit, and any tax lien levied for the home while located
30 30 in a manufactured home community or mobile home park and any
30 31 tax sale certificate held by the county is canceled. The
30 32 ownership interest of the previous owner or occupant is
30 33 terminated as of the date of issuance of the junking
30 34 certificate.
30 35 A corresponding amendment is made to Code section 321.52 to
31 1 provide that in an action for abandonment of a mobile or
31 2 manufactured home, a person who provides satisfactory proof of
31 3 right of possession may be issued a junking certificate by the
31 4 county treasurer.
31 5 LSB 5756SV 81
31 6 sc:nh/cf/24