House Study Bill 163 - IntroducedA Bill ForAn Act 1relating to requirements for the split and consolidation
2of parcels.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1   Section 1.  Section 354.2, Code 2023, is amended by adding
2the following new subsections:
3   NEW SUBSECTION.  4A.  “Consolidation” means merging two or
4more tracts or parcels of land into one parcel of land.
5   NEW SUBSECTION.  16A.  “Split” means dividing a parcel of
6land into two or more parcels of land when a plat of survey or
7acquisition plat is not required.
8   Sec. 2.  NEW SECTION.  354.28  Split or consolidation not
9requiring plat of survey or acquisition plat.
   10The county assessor or county auditor, as applicable,
11shall not approve a split or consolidation for which a plat
12of survey or acquisition plat is not required, unless each
13parcel involved in the split or consolidation is not within the
14redemption period under chapter 447 following a tax sale under
15chapter 446 and is free from unpaid property taxes, special
16assessments, and drainage assessments for which a waiver or
17abatement has not been approved.
18EXPLANATION
19The inclusion of this explanation does not constitute agreement with
20the explanation’s substance by the members of the general assembly.
   21This bill provides that a county assessor or county auditor,
22as applicable, shall not approve a split or consolidation, as
23each is defined in the bill, for which a plat of survey or
24acquisition plat is not required, unless each parcel involved
25in the split or consolidation is not within the redemption
26period following a tax sale and is free from unpaid property
27taxes, special assessments, and drainage assessments for which
28a waiver or abatement has not been approved.
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