Senate
File
2328
-
Reprinted
SENATE
FILE
2328
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
SF
2180)
(As
Amended
and
Passed
by
the
Senate
February
23,
2010
)
A
BILL
FOR
An
Act
allowing
county
treasurers
to
collect
delinquent
1
taxes
on
behalf
of
the
department
of
revenue
from
a
person
2
renewing
a
vehicle
registration,
requiring
a
plan
for
the
3
collection
of
court
debt
by
county
treasurers,
and
providing
4
a
fee.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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2328
Section
1.
Section
321.40,
subsection
6,
Code
Supplement
1
2009,
is
amended
to
read
as
follows:
2
6.
a.
The
department
or
the
county
treasurer
shall
refuse
3
to
renew
the
registration
of
a
vehicle
registered
to
the
4
applicant
if
the
department
or
the
county
treasurer
knows
that
5
the
applicant
has
a
delinquent
account,
charge,
fee,
loan,
6
taxes,
or
other
indebtedness
owed
to
or
being
collected
by
the
7
state,
from
information
provided
pursuant
to
sections
8A.504
8
and
421.17.
An
applicant
may
contest
this
action
by
requesting
9
a
contested
case
proceeding
from
the
agency
that
referred
the
10
debt
for
collection
pursuant
to
section
8A.504.
The
department
11
of
revenue
and
the
department
of
transportation
shall
notify
12
the
county
treasurers
through
the
distributed
teleprocessing
13
network
of
persons
who
owe
such
a
charge,
fee,
loan,
taxes,
or
14
other
indebtedness.
15
b.
The
county
treasurer
of
the
county
of
the
person’s
16
residence
and
in
which
the
person’s
vehicle
is
registered,
17
in
cooperation
with
the
department
of
revenue,
may
collect
18
delinquent
taxes
including
penalties
and
interest
owed
to
19
the
state
from
a
person
applying
for
renewal
of
a
vehicle
20
registration.
The
applicant
may
remit
full
payment
of
the
21
taxes
including
applicable
penalties
and
interest,
along
with
22
a
processing
fee
of
five
dollars,
to
the
county
treasurer
at
23
the
time
of
registration
renewal.
Upon
full
payment
of
the
24
required
taxes
including
applicable
penalties
and
interest,
25
the
processing
fee,
and
the
vehicle
registration
fee,
the
26
county
treasurer
shall
issue
the
registration
to
the
person.
27
A
county
treasurer
collecting
on
behalf
of
the
department
of
28
revenue
shall
update
the
vehicle
registration
records
through
29
the
distributed
teleprocessing
network
on
a
daily
basis
for
30
all
persons
who
have
paid
taxes
pursuant
to
this
subsection.
31
A
county
treasurer
shall
forward
all
funds
collected
for
the
32
department
of
revenue
to
the
department
of
revenue.
33
Sec.
2.
Section
321.152,
Code
2009,
is
amended
by
adding
the
34
following
new
subsection:
35
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2328
NEW
SUBSECTION
.
2A.
The
five
dollar
processing
fee
charged
1
by
a
county
treasurer
for
collection
of
tax
debt
owed
to
the
2
department
of
revenue
pursuant
to
section
321.40,
subsection
6,
3
shall
be
retained
for
deposit
in
the
county
general
fund.
4
Sec.
3.
Section
321.153,
Code
2009,
is
amended
to
read
as
5
follows:
6
321.153
Treasurer’s
report
to
department.
7
1.
The
county
treasurer
on
the
tenth
day
of
each
month
shall
8
certify
to
the
department
a
full
and
complete
statement
of
all
9
fees
and
penalties
received
by
the
county
treasurer
during
10
the
preceding
calendar
month
and
shall
remit
all
moneys
not
11
retained
for
deposit
under
section
321.152
to
the
treasurer
of
12
state.
13
2.
The
distributed
teleprocessing
network
shall
be
used
14
in
the
collection,
receipting,
accounting,
and
reporting
of
15
any
fee
collected
through
the
registration
renewal
or
title
16
process,
with
sufficient
time
and
financial
resources
provided
17
for
implementation.
18
3.
This
section
does
not
apply
to
fees
collected
or
retained
19
by
a
county
treasurer
pursuant
to
participation
in
county
20
issuance
of
driver’s
licenses
under
chapter
321M.
21
4.
This
section
does
not
apply
to
processing
fees
charged
by
22
a
county
treasurer
for
the
collection
of
tax
debt
owed
to
the
23
department
of
revenue
pursuant
to
section
321.40.
24
Sec.
4.
Section
421.17,
subsection
27,
Code
2009,
is
amended
25
by
adding
the
following
new
paragraph:
26
NEW
PARAGRAPH
.
k.
A
county
treasurer
may
collect
delinquent
27
taxes,
including
penalties
and
interest,
administered
by
28
the
department
in
conjunction
with
renewal
of
a
vehicle
29
registration
as
provided
in
section
321.40,
subsection
6,
30
paragraph
“b”
,
and
rules
adopted
pursuant
to
this
paragraph.
31
County
treasurers
shall
be
given
access
to
information
required
32
for
the
collection
of
delinquent
taxes,
including
penalties
and
33
interest,
as
necessary
to
accomplish
the
purposes
of
section
34
321.40,
subsection
6,
paragraph
“b”
.
The
confidentiality
35
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2328
provisions
of
sections
422.20
and
422.72
do
not
apply
to
1
information
provided
to
a
county
treasurer
pursuant
to
this
2
paragraph.
A
county
treasurer
collecting
taxes,
penalties,
3
and
interest
administered
by
the
department
is
subject
to
the
4
requirements
and
penalties
of
the
confidentiality
laws
of
this
5
state
regarding
tax
or
indebtedness
information.
The
director
6
shall
adopt
rules
to
implement
the
collection
of
tax
debt
as
7
authorized
in
section
321.40
and
this
paragraph.
8
Sec.
5.
Section
422.20,
subsection
3,
paragraph
a,
Code
9
2009,
is
amended
to
read
as
follows:
10
a.
Unless
otherwise
expressly
permitted
by
section
8A.504,
11
section
421.17,
subsections
22,
23,
and
26,
sections
and
12
subsection
27,
paragraph
“k”
,
section
252B.9,
section
321.40,
13
subsection
6,
paragraph
“b”
,
sections
321.120,
421.19,
421.28,
14
422.72,
and
452A.63,
and
this
section,
a
tax
return,
return
15
information,
or
investigative
or
audit
information
shall
not
16
be
divulged
to
any
person
or
entity,
other
than
the
taxpayer,
17
the
department,
or
internal
revenue
service
for
use
in
a
matter
18
unrelated
to
tax
administration.
19
Sec.
6.
Section
422.72,
subsection
3,
paragraph
a,
Code
20
2009,
is
amended
to
read
as
follows:
21
a.
Unless
otherwise
expressly
permitted
by
section
8A.504,
22
section
421.17,
subsections
22,
23,
and
26,
sections
and
23
subsection
27,
paragraph
“k”
,
section
252B.9,
section
321.40,
24
subsection
6,
paragraph
“b”
,
sections
321.120,
421.19,
421.28,
25
422.20,
and
452A.63,
and
this
section,
a
tax
return,
return
26
information,
or
investigative
or
audit
information
shall
not
27
be
divulged
to
any
person
or
entity,
other
than
the
taxpayer,
28
the
department,
or
internal
revenue
service
for
use
in
a
matter
29
unrelated
to
tax
administration.
30
Sec.
7.
INTENT
——
COLLECTION
OF
COURT
DEBT
BY
COUNTY
31
TREASURERS
——
STUDY.
32
1.
It
is
the
intent
of
the
general
assembly
to
implement
the
33
collection
of
court
debt
on
behalf
of
the
clerk
of
the
district
34
court
at
the
time
a
person
renews
a
motor
vehicle
registration
35
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beginning
July
1,
2011.
1
2.
The
state
court
administrator,
or
the
state
court
2
administrator’s
designee,
in
cooperation
with
the
Iowa
state
3
county
treasurers
association
shall
develop
a
plan
to
allow
4
county
treasurers
to
collect
restitution
and
delinquent
court
5
debt
on
behalf
of
the
clerk
of
the
district
court
at
the
time
a
6
person
appears
before
the
county
treasurer
to
renew
a
vehicle
7
registration.
The
state
court
administrator
shall
submit
8
a
report
of
the
plan
to
the
general
assembly
on
or
before
9
December
1,
2010.
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