S.F. _____ Section 1. Section 48A.9, subsection 1, Code 2011, is 1 amended to read as follows: 2 1. Registration closes at five 5:00 p.m. eleven days 3 before each election except primary and the general elections 4 election . For primary and the general elections election , 5 registration closes at five 5:00 p.m. ten days before the 6 election. An eligible elector may register during the time 7 registration is closed in the elector’s precinct but the 8 registration shall not become effective until registration 9 opens again in the elector’s precinct, except as otherwise 10 provided in section 48A.7A . 11 Sec. 2. Section 48A.26, subsection 3, Code 2011, is amended 12 to read as follows: 13 3. If the registration form is missing required information 14 pursuant to section 48A.11, subsection 8 , the acknowledgment 15 shall advise the applicant what additional information is 16 required. The commissioner shall enclose a new registration 17 form for the applicant to use. If the registration form has 18 no address, the commissioner shall make a reasonable effort 19 to determine where the acknowledgment should be sent. If the 20 incomplete registration form is received during the period in 21 which registration is closed pursuant to section 48A.9 but by 22 5:00 p.m. the close of business on the Saturday before the 23 election for general and primary elections or by 5:00 p.m. 24 the close of business on the Friday before the election for 25 all other elections, the commissioner shall send a notice 26 advising the applicant of election day and in-person absentee 27 registration procedures under section 48A.7A . 28 Sec. 3. Section 53.2, subsection 1, Code 2011, is amended 29 to read as follows: 30 1. a. Any registered voter, under the circumstances 31 specified in section 53.1 , may on any day until noon on the day 32 before the election , except election day, and not more than 33 seventy days prior to the date of the election, apply in person 34 for an absentee ballot at the commissioner’s office or at any 35 -1- LSB 2034XC (5) 84 sc/nh 1/ 6

S.F. _____ location designated by the commissioner. However, for those 1 elections in which the commissioner directs the polls be opened 2 at noon pursuant to section 49.73 , a voter may apply in person 3 for an absentee ballot at the commissioner’s office from 8:00 4 a.m. until 11:00 a.m. on election day. 5 b. A registered voter may make written application to the 6 commissioner for an absentee ballot. A written application 7 for an absentee ballot must be received by the commissioner no 8 later than 5:00 p.m. the close of business on the Friday before 9 the election. A written application for an absentee ballot 10 delivered to the commissioner and received by the commissioner 11 more than seventy days prior to the date of the election shall 12 be retained by the commissioner and processed in the same 13 manner as a written application received not more than seventy 14 days before the date of the election. 15 Sec. 4. Section 53.2, subsection 6, Code 2011, is amended 16 to read as follows: 17 6. If an application for an absentee ballot is received 18 from an eligible elector who is not a registered voter 19 the commissioner shall send the eligible elector a voter 20 registration form and another absentee ballot application form. 21 If the application is received after the time registration 22 closes pursuant to section 48A.9 but by 5:00 p.m. the close 23 of business on the Saturday before the election for general 24 and primary elections or by 5:00 p.m. the close of business on 25 the Friday before the election for all other elections, the 26 commissioner shall notify the applicant by mail of the election 27 day and in-person absentee registration provisions of section 28 48A.7A . In addition to notification by mail, the commissioner 29 shall also attempt to contact the applicant by any other method 30 available to the commissioner. 31 Sec. 5. Section 53.18, subsection 2, Code 2011, is amended 32 to read as follows: 33 2. If the commissioner receives the return envelope 34 containing the completed absentee ballot by 5:00 p.m. the close 35 -2- LSB 2034XC (5) 84 sc/nh 2/ 6

S.F. _____ of business on the Saturday before the election for general 1 and primary elections and by 5:00 p.m. the close of business 2 on the Friday before the election for all other elections, the 3 commissioner shall open the envelope to review the affidavit 4 for completeness. If the affidavit is incomplete, the 5 commissioner shall, within twenty-four hours of the time the 6 envelope was received, notify the voter of that fact and that 7 the voter may complete the affidavit in person at the office of 8 the commissioner by 5:00 p.m. on the day before the election, 9 vote a replacement ballot in the manner and within the time 10 period provided in subsection 3 , or appear at the voter’s 11 precinct polling place on election day and cast a ballot in 12 accordance with section 53.19, subsection 3 . 13 Sec. 6. Section 331.904, subsection 1, paragraph a, Code 14 2011, is amended to read as follows: 15 a. The annual base salary of the first and second deputy 16 officer of the office of auditor, treasurer, and recorder, 17 the deputy in charge of the motor vehicle registration and 18 title division, and the deputy in charge of driver’s license 19 issuance , and the deputy in charge of voter registration and 20 elections shall each be an amount not to exceed eighty-five 21 percent of the annual salary of the deputy’s principal officer. 22 In offices where more than two deputies are required, the 23 annual base salary of each additional deputy shall be an amount 24 not to exceed eighty percent of the principal officer’s salary. 25 The amount of the annual base salary of each deputy shall be 26 certified by the principal officer to the board and, if a 27 deputy’s annual base salary does not exceed the limitations 28 specified in this subsection , the board shall certify the 29 annual base salary to the auditor. The board shall not certify 30 a deputy’s annual base salary which exceeds the limitations of 31 this subsection . 32 Sec. 7. Section 372.13, subsection 2, paragraph a, 33 unnumbered paragraph 1, Code 2011, is amended to read as 34 follows: 35 -3- LSB 2034XC (5) 84 sc/nh 3/ 6

S.F. _____ By appointment by the remaining members of the council, 1 except that if the remaining members do not constitute a quorum 2 of the full membership, paragraph “b” shall be followed. The 3 appointment shall be made within forty days after the vacancy 4 occurs and shall be for the period until the next pending 5 election as defined in section 69.12 , and shall be made within 6 forty days after the vacancy occurs regular city election, 7 unless there is an intervening special election to fill a 8 vacancy in another elective city office in that city or there 9 is an intervening special election on a city ballot proposition 10 for that city, in which case the office shall be placed on 11 the ballot at such intervening election and the appointee’s 12 term of appointment shall be until a successor is elected 13 and qualifies . If the council chooses to proceed under this 14 paragraph, it shall publish notice in the manner prescribed by 15 section 362.3 , stating that the council intends to fill the 16 vacancy by appointment but that the electors of the city or 17 ward, as the case may be, have the right to file a petition 18 requiring that the vacancy be filled by a special election. 19 The council may publish notice in advance if an elected 20 official submits a resignation to take effect at a future date. 21 The council may make an appointment to fill the vacancy after 22 the notice is published or after the vacancy occurs, whichever 23 is later. However, if within fourteen days after publication 24 of the notice or within fourteen days after the appointment 25 is made, there is filed with the city clerk a petition which 26 requests a special election to fill the vacancy, an appointment 27 to fill the vacancy is temporary and the council shall call 28 a special election to fill the vacancy permanently, under 29 paragraph “b” . The number of signatures of eligible electors of 30 a city for a valid petition shall be determined as follows: 31 Sec. 8. Section 443.2, unnumbered paragraph 1, Code 2011, 32 is amended to read as follows: 33 Before the first fifteenth day of July in each year, 34 the county auditor shall transcribe the assessments of the 35 -4- LSB 2034XC (5) 84 sc/nh 4/ 6

S.F. _____ townships and cities into a book or record, to be known as the 1 tax list, properly ruled and headed, with separate columns, in 2 which shall be entered the names of the taxpayers, descriptions 3 of lands, number of acres and value, numbers of city lots and 4 value, and each description of tax, with a column for polls and 5 one for payments, and shall complete it by entering the amount 6 due on each installment, separately, and carrying out the total 7 of both installments. The total of all columns of each page of 8 each book or other record shall balance with the tax totals. 9 After computing the amount of tax due and payable on each 10 property, the county auditor shall round the total amount of 11 tax due and payable on the property to the nearest even whole 12 dollar. 13 Sec. 9. Section 443.4, Code 2011, is amended to read as 14 follows: 15 443.4 Tax list delivered —— informality and delay. 16 The county auditor shall make an entry upon the tax list 17 showing what it is, for what county and year, and deliver 18 it to the county treasurer on or before June 30 July 15 , 19 taking the treasurer’s receipt therefor; and such list shall 20 be a sufficient authority for the treasurer to collect the 21 taxes therein levied. No informality therein, and no delay 22 in delivering the same after the time above specified, shall 23 affect the validity of any taxes, sales, or other proceedings 24 for the collection of such taxes. 25 EXPLANATION 26 This bill makes changes relating to the duties of the county 27 auditor. 28 ELECTIONS AND VOTER REGISTRATION. Current law provides 29 that voter registration closes 11 days before the primary and 30 general elections and 10 days before all other elections. The 31 bill provides that voter registration closes 11 days before the 32 general election and 10 days before all other elections. 33 The bill changes the time for various deadlines relating to 34 voter registration and absentee voting from 5:00 p.m. on the 35 -5- LSB 2034XC (5) 84 sc/nh 5/ 6

S.F. _____ specified day to the close of business on the specified day. 1 The 5:00 p.m. deadlines in current law for the final day to 2 file nomination papers with the state or county commissioner 3 and for matters pertaining to the day before the election are 4 retained. 5 The bill specifies that if an appointment is made to 6 fill a vacancy in an elective city office, the term of 7 appointment runs until the next regular city election, unless 8 an intervening special election on a city ballot proposition 9 or to fill another vacancy in an elective city office is held, 10 and, in that case, the vacancy shall be filled at such special 11 election. 12 PROPERTY TAX LISTS. The bill changes the deadline by which 13 the county auditor must prepare the tax list from before July 1 14 to before July 15. The bill also changes from June 30 to July 15 15 the deadline by which the auditor must deliver the tax list 16 to the county treasurer. 17 DEPUTY’S SALARY. Current law provides that the annual base 18 salary of the first and second deputy auditors shall not 19 exceed 85 percent of the auditor’s salary. The bill provides 20 that the annual base salary of the deputy in charge of voter 21 registration and elections shall not exceed 85 percent of the 22 auditor’s salary. 23 -6- LSB 2034XC (5) 84 sc/nh 6/ 6