H.F. 2249 Section 1. Section 169C.1, Code 2009, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 1A. “County system” means the same as 3 defined in section 445.1. 4 Sec. 2. Section 169C.6, subsection 3, Code 2009, is amended 5 to read as follows: 6 3. If the fence is not erected or maintained as required 7 in section 359A.6, and upon the written request of the board 8 of township trustees, the board of supervisors of the county 9 where the fence is to be erected or maintained shall act in 10 the same manner as the board of township trustees under that 11 section, including by erecting or maintaining the fence, 12 ordering payment from a defaulted party, and certifying an 13 amount due to the county auditor treasurer in the same manner 14 as in section 359A.6 . The amount due shall include the total 15 costs required to erect or maintain the fence and a penalty 16 equal to five percent of the total costs. The amount shall be 17 placed upon the tax books county system , and collected with 18 interest and penalties after due, in the same manner as other 19 unpaid property taxes in the same manner as ordinary taxes. 20 Upon certification to the county treasurer, the amount assessed 21 shall be a lien on the parcel until paid . 22 Sec. 3. Section 331.512, subsection 1, paragraph d, Code 23 2009, is amended by striking the paragraph. 24 Sec. 4. Section 359A.4, Code 2009, is amended to read as 25 follows: 26 359A.4 Decision —— deposit. 27 At said time and place the fence viewers shall meet and 28 determine by written order the obligations, rights, and duties 29 of the respective parties in such matter, and assign to each 30 owner the part which the owner shall erect, maintain, rebuild, 31 trim or cut back, or pay for, and fix the value thereof, and 32 prescribe the time within which the same shall be completed 33 or paid for, and, in case of repair, may specify the kind of 34 repairs to be made. If the fence is not erected, rebuilt, or 35 -1- LSB 5921HH (17) 83 da/sc 1/ 4

H.F. 2249 repaired within the time prescribed in the order, the fence 1 viewers shall require the complaining landowner to deposit with 2 the fence viewers a sum of money sufficient to pay for the 3 erecting, rebuilding, trimming, cutting back or repairing such 4 fence together with the fees of the fence viewers and costs. 5 Such complaining landowner shall be reimbursed as soon as the 6 taxes costs and fees assessed against the party in default are 7 collected as provided in section 359A.6. 8 Sec. 5. Section 359A.6, Code 2009, is amended to read as 9 follows: 10 359A.6 Default —— costs and fees collected as taxes . 11 If the erecting, rebuilding, or repairing of such a fence 12 be is not completed within thirty days from and after the 13 time fixed therefor in such the order, the board of township 14 trustees acting as fence viewers shall cause the fence to be 15 erected, rebuilt , and repaired, and the value thereof may 16 be fixed by the fence viewers, and unless the sum so fixed, 17 together with all fees of the fence viewers caused by such 18 default, as taxed by them, is paid to the county treasurer, 19 within ten days after the same is so ascertained; or when 20 ordered to pay for an existing fence, and the value thereof is 21 fixed by the fence viewers, and said sum, together with the 22 fees of the fence viewers, as taxed by them, remains unpaid 23 by the party in default for ten days, the fence viewers shall 24 certify to the county auditor treasurer the full amount due 25 from the party or parties in default, including all fees and 26 costs taxed assessed by the fence viewers , together with a 27 description of the real estate owned by the party or parties 28 in default along or upon which the said fence exists, and the 29 county auditor treasurer shall enter the same upon the tax 30 list county system, and the amount shall be collected as other 31 taxes in the same manner as ordinary taxes. Upon certification 32 to the county treasurer, the amount assessed shall be a lien on 33 the parcel until paid . 34 Sec. 6. Section 357.22, Code 2009, is amended to read as 35 -2- LSB 5921HH (17) 83 da/sc 2/ 4

H.F. 2249 follows: 1 357.22 Lien of assessments —— tax. 2 When the assessment has been completed , and the bonds have 3 been sold and delivered to the county auditor, and the schedule 4 of assessment shall be turned over has been delivered to the 5 county auditor treasurer , the installments due thereon shall 6 be collected in the same manner as ordinary taxes and shall 7 constitute a lien on the property against which they are made. 8 If the treasurer does not receive sufficient funds to enable 9 the treasurer to pay the interest and retire the bonds as they 10 become due, the auditor shall levy an annual tax of eighty-one 11 cents per thousand dollars of assessed value of all taxable 12 property within the district to pay such deficiency, and the 13 county treasurer shall apply the proceeds of such levy to the 14 payment of the bonds and the interest on the same so long as the 15 bonds are in arrears on either interest or principal. 16 Sec. 7. Section 445.1, subsection 5, Code Supplement 2009, 17 is amended to read as follows: 18 5. “Rate or charge” means an item, including rentals, 19 legally certified to the county treasurer for collection 20 as provided in sections 169C.6, 331.465, 331.489, 358.20, 21 359A.6, 364.11, 364.12, and 468.589 and section 384.84, 22 subsection 4. 23 EXPLANATION 24 This bill relates to the powers and duties of county 25 treasurers to assess certain property associated with fence 26 viewing disputes and water districts. 27 ASSESSMENTS ARISING FROM FENCE DISPUTES. Code chapter 28 169C provides for the habitual trespass of livestock onto the 29 land of a neighboring landowner or strays from the land where 30 the livestock are kept onto a public road. A neighboring 31 landowner or local authority (county or city) may request that 32 the responsible landowner of the land where the trespassing or 33 stray livestock are kept construct or maintain a fence on the 34 land. Code chapter 359A provides that adjacent landowners are 35 -3- LSB 5921HH (17) 83 da/sc 3/ 4

H.F. 2249 both responsible for constructing and maintaining partition 1 fences. In both cases the township trustees (including 2 by acting through fence viewers) may intervene by having 3 construction or repair work done independently, ordering the 4 responsible landowner to make payment, and certifying the 5 amount due to the county auditor who places the amount on the 6 tax books for collection as a tax debt. This bill changes 7 that procedure by requiring the county trustees to certify 8 the amount due to the county treasurer who must enter the 9 information into the county system. The county system is a 10 method of data storage and retrieval approved by the auditor 11 of state which includes tax lists, books, records, indexes, 12 registers, or schedules (see Code section 445.1). The bill 13 provides that the amount due is collected in a manner similar 14 to that provided for the collection of rates and charges by the 15 governing body of a city utility (see Code section 384.84). 16 The assessed amount as certified is a lien upon the land until 17 paid. 18 ASSESSMENTS ARISING FROM WATER DISTRICT IMPROVEMENTS. 19 Code chapter 357 provides for the assessment of landowners 20 benefiting from work done to a water district which may be 21 financed through the issuance of bonds. When the assessment is 22 completed and the bonds are sold, the county auditor receives a 23 schedule of assessment for collection in installment payments 24 in the same manner as ordinary taxes. The amount assessed 25 is a lien on the benefited property. The bill provides that 26 the bonds are to be delivered to the county auditor, and 27 the schedule of assessment is to be delivered to the county 28 treasurer which are still collected as taxes due. 29 -4- LSB 5921HH (17) 83 da/sc 4/ 4