S.F. 451 Section 1. Section 321.134, subsection 1, Code 2017, is 1 amended to read as follows: 2 1. On the first day of the second month following the 3 beginning of each registration year a penalty of five percent 4 of the annual registration fee shall be added to the annual 5 registration fees not paid by that date and an additional 6 penalty of five percent shall be added the first day of each 7 succeeding month, until the fee is paid. A penalty shall 8 not be less than five dollars. If the owner of a vehicle 9 surrenders the registration plates for a vehicle prior to the 10 plates becoming delinquent, to the county treasurer of the 11 county where the vehicle is registered, or to the department 12 if the vehicle is registered under chapter 326 , the owner may 13 register the vehicle any time thereafter upon payment of the 14 annual registration fee for the registration year without 15 penalty. To avoid a penalty or an additional penalty in the 16 case of a delinquent registration through a county treasurer, 17 if the last calendar day of a month falls on Saturday, Sunday, 18 or a holiday, the payment deadline is extended to include the 19 first business day of the following month. For payments made 20 through a county treasurer’s authorized internet site only, 21 if the last day of the month falls on a Saturday, Sunday, or 22 a holiday, the electronic payment must be initiated entered 23 by midnight on the first business day of the next month. All 24 other electronic payments must be initiated entered by midnight 25 on the last day of the month preceding the delinquent date. 26 Sec. 2. Section 384.65, subsection 4, paragraph c, Code 27 2017, is amended to read as follows: 28 c. To avoid interest on current or delinquent special 29 assessment installments, for payments made through a county 30 treasurer’s authorized internet site only, if the last day 31 of the month falls on a Saturday, Sunday, or a holiday, the 32 electronic payment must be initiated entered by midnight on the 33 first business day of the next month. All other electronic 34 payments must be initiated entered by midnight on the last day 35 -1- LSB 2487SV (2) 87 md/jh/rj 1/ 4

S.F. 451 of the month preceding the delinquent date. 1 Sec. 3. Section 445.37, subsection 2, paragraph b, Code 2 2017, is amended to read as follows: 3 b. To avoid interest on current or delinquent taxes, 4 for payments made through a county treasurer’s authorized 5 internet site only, if the last day of the month falls on a 6 Saturday, Sunday, or a holiday, the electronic payment must be 7 initiated entered by midnight on the first business day of the 8 next month. All other electronic payments must be initiated 9 entered by midnight on the last day of the month preceding the 10 delinquent date. 11 Sec. 4. Section 446.32, Code 2017, is amended to read as 12 follows: 13 446.32 Payment of subsequent taxes by purchaser. 14 The county treasurer shall provide to the purchaser of a 15 parcel sold at tax sale a receipt for the total amount paid 16 by the purchaser after the date of purchase for a subsequent 17 year. Taxes for a subsequent year may be paid by the purchaser 18 beginning one month and fourteen days following the date 19 from which an installment becomes delinquent as provided in 20 section 445.37 . Notwithstanding any provision to the contrary, 21 a subsequent payment must be received and recorded by the 22 treasurer in the county system or entered through the county 23 treasurer’s authorized internet site no later than 5:00 p.m. on 24 the last business day of the month for interest for that month 25 to accrue and be added to the amount due under section 447.1 . 26 However, the treasurer may establish a deadline for receipt of 27 subsequent payments that is other than 5:00 p.m. on the last 28 business day of the month to allow for timely processing of 29 the subsequent payments. Late interest shall be calculated 30 through the date that the subsequent payment is recorded by the 31 treasurer in the county system or entered through the county 32 treasurer’s authorized internet site . In no instance shall the 33 date of postmark of a subsequent payment be used by a treasurer 34 either to calculate interest or to determine whether interest 35 -2- LSB 2487SV (2) 87 md/jh/rj 2/ 4

S.F. 451 shall accrue on the subsequent payment. 1 Sec. 5. Section 447.1, unnumbered paragraph 1, Code 2017, 2 is amended to read as follows: 3 A parcel sold under this chapter and chapter 446 may be 4 redeemed at any time before the right of redemption expires, by 5 payment to the county treasurer, to be held by the treasurer 6 subject to the order of the purchaser, of the amount for which 7 the parcel was sold, including the fee for the certificate 8 of purchase, and interest of two percent per month, counting 9 each fraction of a month as an entire month, from the month 10 of sale, and the total amount paid by the purchaser or the 11 purchaser’s assignee for any subsequent year, with interest 12 at the same rate added on the amount of the payment for each 13 subsequent year from the month of payment, counting each 14 fraction of a month as an entire month. The amount of interest 15 must be at least one dollar and shall be rounded to the nearest 16 whole dollar. Interest shall accrue on subsequent amounts as 17 provided in section 446.32 . The redemption must be received 18 by the treasurer or entered through the county treasurer’s 19 authorized internet site on or before the last day of the 20 month to avoid additional interest being added to the amount 21 necessary to redeem. However, if the last day of a month 22 falls on a Saturday, Sunday, or a holiday, the payment must 23 be received by the treasurer or entered through the county 24 treasurer’s authorized internet site by the close of business 25 on the first business day of the following month. 26 Sec. 6. Section 447.12, Code 2017, is amended to read as 27 follows: 28 447.12 When service deemed complete —— presumption. 29 Service is complete only after an affidavit has been 30 filed with the county treasurer, showing the making of the 31 service, the manner of service, the time when and place where 32 made, under whose direction the service was made, and costs 33 incurred as provided in section 447.13 . Costs not filed with 34 the treasurer before a redemption is complete shall not be 35 -3- LSB 2487SV (2) 87 md/jh/rj 3/ 4

S.F. 451 collected by the treasurer. Costs shall not be filed with 1 the treasurer prior to the filing of the affidavit. The 2 affidavit shall be made by the holder of the certificate or by 3 the holder’s agent or attorney, and in either of the latter 4 cases stating that the affiant is the agent or attorney of the 5 holder of the certificate. The affidavit shall be filed by the 6 treasurer and entered in the county system and is presumptive 7 evidence of the completed service of the notice. The right of 8 redemption shall not expire until ninety days after service 9 is complete. A redemption shall not be considered valid 10 unless received by the treasurer or entered through the county 11 treasurer’s authorized internet site prior to the close of 12 business on the ninetieth day from the date of completed 13 service except in the case of a public bidder certificate held 14 by the county in which case the county may accept a redemption 15 at any time prior to the issuance of the tax deed. However, if 16 the ninetieth day falls on a Saturday, Sunday, or a holiday, 17 payment of the total redemption amount must be received 18 by the treasurer or entered through the county treasurer’s 19 authorized internet site before the close of business on the 20 first business day following the ninetieth day. The date of 21 postmark of a redemption shall not be considered as the day the 22 redemption was received by the treasurer for purposes of the 23 ninety-day time period. 24 EXPLANATION 25 The inclusion of this explanation does not constitute agreement with 26 the explanation’s substance by the members of the general assembly. 27 This bill specifies that for certain vehicle registration 28 fees, special assessments, property tax payments, and 29 redemption amounts, and for purposes of calculating amounts of 30 interest due, such fees, assessments, payments, and amounts are 31 considered received by the county treasurer or considered valid 32 at the time they are entered through the county treasurer’s 33 authorized internet site. 34 -4- LSB 2487SV (2) 87 md/jh/rj 4/ 4