S.F. 355 Section 1. Section 354.2, Code 2023, is amended by adding 1 the following new subsections: 2 NEW SUBSECTION . 4A. “Consolidation” means merging two or 3 more tracts or parcels of land into one parcel of land. 4 NEW SUBSECTION . 16A. “Split” means dividing a parcel of 5 land into two or more parcels of land when a plat of survey or 6 acquisition plat is not required. 7 Sec. 2. NEW SECTION . 354.28 Split or consolidation not 8 requiring plat of survey or acquisition plat. 9 The county assessor or county auditor, as applicable, 10 shall not approve a split or consolidation for which a plat 11 of survey or acquisition plat is not required, unless each 12 parcel involved in the split or consolidation is not within the 13 redemption period under chapter 447 or the period specified 14 in section 448.12 following a tax sale under chapter 446 and 15 is free from unpaid property taxes, special assessments, and 16 drainage assessments for which a waiver or abatement has not 17 been approved. 18 EXPLANATION 19 The inclusion of this explanation does not constitute agreement with 20 the explanation’s substance by the members of the general assembly. 21 This bill provides that a county assessor or county auditor, 22 as applicable, shall not approve a split or consolidation, as 23 each is defined in the bill, for which a plat of survey or 24 acquisition plat is not required, unless each parcel involved 25 in the split or consolidation is not within the redemption 26 period under Code chapter 447 or the period specified in Code 27 section 448.12 following a tax sale and is free from unpaid 28 property taxes, special assessments, and drainage assessments 29 for which a waiver or abatement has not been approved. 30 -1- LSB 1798SV (2) 90 md/jh 1/ 1