House File 2481 - Introduced HOUSE FILE BY DEYOE Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to the authority of a county treasurer to refuse 2 renewal of a vehicle registration and collect taxes when the 3 vehicle owner owes delinquent taxes on certain property. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 6290YH 82 6 md/nh/14 PAG LIN 1 1 Section 1. Section 321.40, Code Supplement 2007, is 1 2 amended by adding the following new subsections: 1 3 NEW SUBSECTION. 9. a. The county treasurer may refuse to 1 4 renew the registration of a vehicle registered to the 1 5 applicant if the county treasurer knows, from information 1 6 provided through the county system, as defined in section 1 7 445.1, that the applicant owns a mobile home or manufactured 1 8 home with delinquent tax owed to a county pursuant to chapter 1 9 435. 1 10 b. If the county treasurer refuses to renew the 1 11 applicant's registration, the county treasurer of the county 1 12 where renewal of registration is applied for shall collect the 1 13 delinquent tax for the county where the mobile home or 1 14 manufactured home is located. Upon payment of the required 1 15 amount for the delinquent tax including applicable fees and 1 16 penalties, an administrative fee as provided in section 1 17 331.557, subsection 3A, and the registration fee, the county 1 18 treasurer shall issue the registration to the person. The 1 19 county treasurer of the county where the mobile of manufacture 1 20 home is located shall cancel the registration restriction for 1 21 the person for each mobile or manufactured home parcel sold at 1 22 tax sale pursuant to chapter 446, except for those mobile or 1 23 manufactured home parcels sold at tax sale pursuant to section 1 24 446.19. The county treasurer shall cancel the registration 1 25 restriction for the person for each tax sale certificate of 1 26 title issued pursuant to section 435.25. The county treasurer 1 27 to whom the delinquent taxes are paid shall update vehicle 1 28 records to remove registration restrictions that have been 1 29 satisfied or canceled by the county treasurer. 1 30 NEW SUBSECTION. 10. a. In addition to all other remedies 1 31 and proceedings provided by law for the collection of taxes, 1 32 the county treasurer may refuse to renew the registration of a 1 33 vehicle registered to the applicant if the county treasurer 1 34 knows, from the information provided through the county 1 35 system, as defined in section 445.1, that the applicant is the 2 1 owner of record of a building or improvement with delinquent 2 2 tax owed to a county and the owner of the building or 2 3 improvement is a person other than the owner of the land on 2 4 which the building or improvement is located, pursuant to 2 5 section 428.4. 2 6 b. If the county treasurer refuses to renew the 2 7 applicant's registration, the county treasurer of the county 2 8 where renewal of registration is applied for shall collect the 2 9 delinquent tax for the county where the building or 2 10 improvement is located. Upon payment of the required amount 2 11 for the delinquent tax including applicable fees and 2 12 penalties, an administrative fee as provided in section 2 13 331.557, subsection 3A, and the registration fee, the county 2 14 treasurer shall issue the registration to the person. The 2 15 county treasurer to whom the delinquent taxes are paid shall 2 16 update vehicle records to remove registration restrictions 2 17 that have been satisfied or canceled by the county treasurer. 2 18 Sec. 2. Section 331.557, Code 2007, is amended by adding 2 19 the following new subsection: 2 20 NEW SUBSECTION. 3A. Collect an administrative fee from a 2 21 person applying for renewal of a vehicle registration for all 2 22 taxes collected by the treasurer pursuant to section 321.40, 2 23 subsection 9 or 10. 2 24 EXPLANATION 2 25 This bill amends Code section 321.40 by allowing a county 2 26 treasurer to refuse to renew a vehicle registration if the 2 27 treasurer knows, from information provided through the county 2 28 system, that the person owes delinquent taxes on a mobile or 2 29 manufactured home, or on a building or improvement owned by a 2 30 person other than the owner of the land on which the building 2 31 or improvement is located. If the county treasurer refuses 2 32 registration renewal, the treasurer is required to collect the 2 33 delinquent taxes on behalf of the county where the taxes are 2 34 owed prior to renewing the registration. 2 35 The bill also provides a county treasurer with the 3 1 authority to collect an administrative fee for all taxes 3 2 collected by the treasurer from a person applying for renewal 3 3 of a vehicle registration. 3 4 LSB 6290YH 82 3 5 md/nh/14.1