House Study Bill 209 



                                       HOUSE FILE       
                                       BY  (PROPOSED COMMITTEE ON
                                            LOCAL GOVERNMENT BILL BY
                                            CHAIRPERSON GASKILL)


    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 1645HC 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 1645HC 82
  1 15 eg:sc/je/5