House File 589 - Introduced HOUSE FILE BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO HSB 209) Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to limitations of actions as applied to county 2 collection of delinquent property taxes. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1645HV 82 5 eg/je/5 PAG LIN 1 1 Section 1. Section 614.1, Code 2007, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 14. COUNTY COLLECTION OF TAXES. No time 1 4 limitation shall apply to an action brought by a county under 1 5 section 445.3 to collect delinquent taxes levied on or after 1 6 April 1, 1992. 1 7 EXPLANATION 1 8 This bill codifies the Iowa supreme court's ruling in 1 9 Fennelly v. A=1 Machine & Tool Co., No. 73/04=1232 (October 6, 1 10 2006). The court ruled that the county, when collecting 1 11 delinquent property taxes, is engaged in a public or 1 12 governmental activity and thus is entitled to immunity from 1 13 the statute of limitations. 1 14 LSB 1645HV 82 1 15 eg:sc/je/5