Bill Text: IA HF2654 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to tax collections for buildings or improvements erected or made by a person on land owned by another person.(Formerly HF 2566, HSB 685.)
Spectrum: Committee Bill
Status: (Engrossed) 2024-04-09 - Subcommittee Meeting: 04/10/2024 11:00AM Senate Lounge. [HF2654 Detail]
Download: Iowa-2023-HF2654-Introduced.html
House
File
2654
-
Introduced
HOUSE
FILE
2654
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
2566)
(SUCCESSOR
TO
HSB
685)
A
BILL
FOR
An
Act
relating
to
tax
collections
for
buildings
or
1
improvements
erected
or
made
by
a
person
on
land
owned
by
2
another
person.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
445.32,
Code
2024,
is
amended
to
read
as
1
follows:
2
445.32
Liens
on
buildings
or
improvements.
3
1.
If
a
building
or
improvement
is
erected
or
made
by
a
4
person
other
than
the
owner
of
the
land
on
which
the
building
5
or
improvement
is
located,
as
provided
for
in
section
428.4
,
6
and
the
actual
value
of
the
building
or
improvement
is
less
7
than
twenty
thousand
dollars,
the
building
is
not
a
residential
8
building,
or
the
improvement
is
not
a
residential
improvement,
9
the
taxes
on
the
building
or
improvement
are
and
remain
a
lien
10
on
the
building
or
improvement
from
the
date
of
levy
until
11
paid.
If
the
taxes
on
the
building
or
improvement
become
12
delinquent,
as
provided
in
section
445.37
,
the
county
treasurer
13
shall
collect
the
tax
as
provided
in
sections
445.3
and
445.4
.
14
This
section
subsection
does
not
apply
to
special
assessments,
15
or
rates
or
charges.
16
2.
If
a
building
or
improvement
is
erected
or
made
by
a
17
person
other
than
the
owner
of
the
land
on
which
the
building
18
or
improvement
is
located,
as
provided
for
in
section
428.4,
19
the
actual
value
of
the
building
or
improvement
is
twenty
20
thousand
dollars
or
more,
and
the
building
is
a
residential
21
building
or
the
improvement
is
an
improvement
to
a
residential
22
building,
the
taxes
on
the
building
or
improvement
are
and
23
remain
a
lien
on
the
building
or
improvement
from
the
date
of
24
levy
until
paid.
If
the
taxes
on
the
building
or
improvement
25
become
delinquent,
as
provided
in
section
445.37,
the
county
26
treasurer
shall
collect
the
tax
as
provided
in
sections
445.3
27
and
445.4
or
pursuant
to
chapter
446.
28
3.
If
a
county
treasurer
commences
tax
collection
29
procedures
under
this
section
for
delinquent
taxes
on
a
30
building
or
improvement,
the
county
treasurer
shall
send
31
notice
to
the
owner
of
the
land
on
which
the
building
or
32
improvement
is
collected
in
the
form
prescribed
by
section
33
446.9,
subsection
1.
34
EXPLANATION
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The
inclusion
of
this
explanation
does
not
constitute
agreement
with
1
the
explanation’s
substance
by
the
members
of
the
general
assembly.
2
When
property
adjacent
to
a
public
improvement
benefits
from
3
the
improvement,
a
special
assessment
may
be
levied
against
the
4
adjacent
properties
that
received
the
benefit
to
pay
for
all
5
or
a
portion
of
the
improvement.
Under
current
law,
principal
6
and
interest
due
and
delinquent
because
of
a
special
assessment
7
cannot
be
collected
on
a
building
or
improvement
erected
or
8
made
by
a
person
on
land
owned
by
another
person
pursuant
to
9
Code
sections
445.3
and
445.4.
This
bill
allows
collections
10
pursuant
to
Code
sections
445.3
and
445.4
or
Code
chapter
446
11
(tax
sales)
relating
to
residential
buildings
or
improvements
12
on
residential
buildings,
with
an
actual
value
of
$20,000
or
13
more,
erected
or
made
by
a
person
on
land
owned
by
another
14
person
to
include
principal
and
interest
due
and
delinquent
15
because
of
special
assessment
levies.
16
The
bill
requires
a
county
treasurer
to
provide
notice
to
17
the
owner
of
leased
land
on
which
a
building
or
improvement
18
is
erected
prior
to
commencing
tax
collection
procedures
for
19
delinquent
taxes
on
the
building
or
improvement.
20
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