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House Study Bill 685 - IntroducedA Bill ForAn Act 1relating to tax collections for buildings or
2improvements erected or made by a person on land owned by
3another person.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 445.32, Code 2024, is amended to read as
2follows:
3445.32 Liens on buildings or improvements.
41. If a building or improvement is erected or made by a
5person other than the owner of the land on which the building
6or improvement is located, as provided for in section 428.4,
7and the actual value of the building or improvement is
8less than five thousand dollars, the taxes on the building
9or improvement are and remain a lien on the building or
10improvement from the date of levy until paid. If the taxes on
11the building or improvement become delinquent, as provided in
12section 445.37, the county treasurer shall collect the tax as
13provided in sections 445.3 and 445.4. This section subsection
14 does not apply to special assessments, or rates or charges.
152. If a building or improvement is erected or made
16by a person other than the owner of the land on which the
17building or improvement is located, as provided for in section
18428.4, and the actual value of the building or improvement
19is five thousand dollars or more, the taxes on the building
20or improvement are and remain a lien on the building or
21improvement from the date of levy until paid. If the taxes on
22the building or improvement become delinquent, as provided in
23section 445.37, the county treasurer shall collect the tax as
24provided in sections 445.3 and 445.4 or pursuant to chapter
25446.
26EXPLANATION
27The inclusion of this explanation does not constitute agreement with
28the explanation’s substance by the members of the general assembly.
29When property adjacent to a public improvement benefits from
30the improvement, a special assessment may be levied against the
31adjacent properties that received the benefit to pay for all
32or a portion of the improvement. Under current law, principal
33and interest due and delinquent because of a special assessment
34cannot be collected on a building or improvement erected or
35made by a person on land owned by another person pursuant to
-1-1Code sections 445.3 and 445.4. This bill allows collections
2pursuant to Code sections 445.3 and 445.4 or Code chapter 446
3(tax sales) relating to buildings or improvements, with an
4actual value of $5,000 or more, erected or made by a person on
5land owned by another person to include principal and interest
6due and delinquent because of special assessment levies.
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2improvements erected or made by a person on land owned by
3another person.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 445.32, Code 2024, is amended to read as
2follows:
3445.32 Liens on buildings or improvements.
41. If a building or improvement is erected or made by a
5person other than the owner of the land on which the building
6or improvement is located, as provided for in section 428.4,
7and the actual value of the building or improvement is
8less than five thousand dollars, the taxes on the building
9or improvement are and remain a lien on the building or
10improvement from the date of levy until paid. If the taxes on
11the building or improvement become delinquent, as provided in
12section 445.37, the county treasurer shall collect the tax as
13provided in sections 445.3 and 445.4. This section subsection
14 does not apply to special assessments, or rates or charges.
152. If a building or improvement is erected or made
16by a person other than the owner of the land on which the
17building or improvement is located, as provided for in section
18428.4, and the actual value of the building or improvement
19is five thousand dollars or more, the taxes on the building
20or improvement are and remain a lien on the building or
21improvement from the date of levy until paid. If the taxes on
22the building or improvement become delinquent, as provided in
23section 445.37, the county treasurer shall collect the tax as
24provided in sections 445.3 and 445.4 or pursuant to chapter
25446.
26EXPLANATION
27The inclusion of this explanation does not constitute agreement with
28the explanation’s substance by the members of the general assembly.
29When property adjacent to a public improvement benefits from
30the improvement, a special assessment may be levied against the
31adjacent properties that received the benefit to pay for all
32or a portion of the improvement. Under current law, principal
33and interest due and delinquent because of a special assessment
34cannot be collected on a building or improvement erected or
35made by a person on land owned by another person pursuant to
-1-1Code sections 445.3 and 445.4. This bill allows collections
2pursuant to Code sections 445.3 and 445.4 or Code chapter 446
3(tax sales) relating to buildings or improvements, with an
4actual value of $5,000 or more, erected or made by a person on
5land owned by another person to include principal and interest
6due and delinquent because of special assessment levies.
-2-dg/jh