Iowa-2013-SF2265-Introduced

S.F. 2265 DIVISION I 1 VEHICLE REGISTRATION CREDIT 2 Section 1. Section 321.46, subsection 3, paragraphs a, b, 3 and d, Code 2014, are amended to read as follows: 4 a. The credit shall be claimed within six months from 5 the date the vehicle for which credit is granted was sold, 6 transferred traded , or junked. After six months, all credits 7 shall be disallowed. 8 b. Any credit granted to the owner of a vehicle which has 9 been sold, traded, or junked may only be claimed by that person 10 or that person’s spouse toward the annual registration fee 11 for another vehicle purchased by that person or that person’s 12 spouse, and the credit may not be sold, transferred, or 13 assigned to any other person. 14 d. To claim a credit for the unexpired annual registration 15 fee on a junked vehicle, the county treasurer shall disallow 16 any claim for credit unless the owner or the owner’s spouse 17 presents a junking certificate or other evidence as required by 18 the department to the county treasurer. 19 Sec. 2. Section 321.48, subsection 3, Code 2014, is amended 20 to read as follows: 21 3. In a transaction in which a vehicle is traded to a dealer 22 as defined in chapter 322 or chapter 322C toward the purchase 23 price of another vehicle and each vehicle is owned in whole or 24 in part by the same person or the person’s spouse , the person 25 acquiring the vehicle from the dealer shall be entitled to a 26 credit under section 321.46 . 27 Sec. 3. Section 321.52, subsection 3, paragraph c, Code 28 2014, is amended to read as follows: 29 c. Within the fourteen-day period, the person who was issued 30 the junking certificate and to whom the vehicle was titled or 31 assigned may surrender to the county treasurer the junking 32 certificate, and upon the person’s payment of appropriate fees 33 and taxes and payment of any credit for annual registration 34 fees received by the person for the vehicle under section 35 -1- LSB 5748SV (1) 85 md/sc 1/ 6

S.F. 2265 321.46, subsection 3 , the county treasurer shall issue to the 1 person a certificate of title for the vehicle. After the 2 expiration of the fourteen-day period, a county treasurer shall 3 not issue a certificate of title for a junked vehicle for which 4 a junking certificate is issued. The county treasurer shall 5 cancel the record of the vehicle and forward the certificate of 6 title to the department. 7 Sec. 4. Section 321.126, subsection 1, paragraph f, 8 unnumbered paragraph 1, Code 2014, is amended to read as 9 follows: 10 If a vehicle is sold or junked, the owner in whose name the 11 vehicle was registered may make claim to the county treasurer 12 or department for a refund of the sold or junked vehicle’s 13 annual registration fee. Also if the owner of a vehicle or the 14 owner’s spouse receives a vehicle registration fee credit under 15 section 321.46, subsection 3 , and the credit allowed exceeds 16 the amount of the annual registration fee for the vehicle 17 acquired, the owner or the owner’s spouse may claim a refund 18 for the balance of the credit. The refund is subject to the 19 following limitations: 20 Sec. 5. Section 321.126, subsection 1, paragraph f, 21 subparagraph (1), Code 2014, is amended to read as follows: 22 (1) If a vehicle registration fee credit has not been 23 received by the owner of the vehicle or the owner’s spouse 24 under section 321.46, subsection 3 , the refund shall be 25 computed on the basis of the number of unexpired months 26 remaining in the registration year at the time the vehicle was 27 sold or junked. The refund shall be rounded to the nearest 28 whole dollar. Section 321.127, subsection 1 , does not apply. 29 DIVISION II 30 TRAILER REGISTRATION 31 Sec. 6. Section 321.105A, subsection 2, paragraph c, 32 subparagraph (6), Code 2014, is amended to read as follows: 33 (6) Vehicles subject to registration in any state when 34 purchased for rental or registered and titled by a motor 35 -2- LSB 5748SV (1) 85 md/sc 2/ 6

S.F. 2265 vehicle dealer licensed pursuant to chapter 322 for rental use, 1 and held for rental for a period of one hundred twenty days or 2 more and actually rented for periods of sixty days or less by a 3 person regularly engaged in the business of renting vehicles , 4 including but not limited to motor vehicle dealers licensed 5 pursuant to chapter 322 who rent automobiles to users, if the 6 rental of the vehicles is subject to taxation under chapter 7 423C , or persons who rent trailers to users if the rental of 8 the trailers is subject to taxation under chapter 423 . 9 DIVISION III 10 LEVEE AND DRAINAGE DISTRICTS 11 Sec. 7. Section 331.552, subsection 35, Code 2014, is 12 amended to read as follows: 13 35. a. Destroy special assessment records required by 14 section 445.11 within the county system after ten years have 15 elapsed from the end of the fiscal year in which the special 16 assessment was paid in full. The county treasurer shall 17 also destroy the resolution of necessity, plat, and schedule 18 of assessments required by section 384.51 after ten years 19 have elapsed from the end of the fiscal year in which the 20 entire schedule was paid in full. This subsection applies to 21 documents described in this subsection that are in existence 22 before, on, or after July 1, 2003. 23 b. Destroy assessment records required by chapter 468 within 24 the county system after ten years have elapsed from the end of 25 the fiscal year in which the assessment was paid in full. The 26 county treasurer shall also destroy the accompanying documents 27 including any resolutions, plats, or schedule of assessments 28 after ten years have elapsed from the end of the fiscal year in 29 which the entire schedule was paid in full. This subsection 30 applies to documents described in this subsection that are in 31 existence before, on, or after July 1, 2014. 32 Sec. 8. Section 468.50, Code 2014, is amended to read as 33 follows: 34 468.50 Levy —— interest. 35 -3- LSB 5748SV (1) 85 md/sc 3/ 6

S.F. 2265 When the board has finally determined the matter of 1 assessments of benefits and apportionment, the board shall 2 levy the assessments as fixed by it upon the lands within the 3 district, but an assessment on a tract, parcel, or lot within 4 the district which is computed at less than five dollars shall 5 be fixed at the sum of five dollars. All assessments shall be 6 levied at that time as a tax and shall bear interest at a rate 7 determined by the board notwithstanding chapter 74A from that 8 date, payable annually, except as provided as to cash payments 9 within a specified time. 10 Sec. 9. Section 468.82, subsection 1, Code 2014, is amended 11 by striking the subsection. 12 Sec. 10. Section 468.82, subsection 2, Code 2014, is amended 13 to read as follows: 14 2. The board , at the time of making the levy, shall fix 15 a time within which all assessments in excess of one hundred 16 dollars may be paid in cash , and before any bonds are issued, 17 publish notice in an official newspaper in the county where the 18 district is located, of such time. After the expiration of 19 such time, no assessments may be paid except in the manner and 20 at the times fixed by the board in the resolution authorizing 21 the issue of the bonds. 22 Sec. 11. Section 468.544, Code 2014, is amended to read as 23 follows: 24 468.544 Requirements of notice. 25 Said notice shall be directed to each person whose name 26 appears upon the transfer books in the auditor’s office as 27 owner of lands within said drainage district upon which said 28 drainage assessments are unpaid, naming the owner, and also 29 to the person or persons in actual occupancy of any of said 30 tracts of land without naming them, and shall state the amount 31 of unpaid assessments upon each forty-acre tract of land or 32 less, and that all of said unpaid assessments, installment or 33 installments thereof as proposed to be extended, may be paid 34 in cash on or before the time fixed for said hearing, and that 35 -4- LSB 5748SV (1) 85 md/sc 4/ 6

S.F. 2265 after the expiration of such time no assessments may be paid 1 except in the manner and at the times fixed by the board in the 2 resolution authorizing the issuance of said drainage refunding 3 bonds. 4 EXPLANATION 5 The inclusion of this explanation does not constitute agreement with 6 the explanation’s substance by the members of the general assembly. 7 This bill relates to certain state and local government 8 activities related to vehicle registrations and levee and 9 drainage districts. 10 Under current law, an annual registration fee credit granted 11 to the owner of a vehicle that has been sold, traded, or junked 12 may only be claimed by that person. Division I of the bill 13 provides that a vehicle registration credit may also be claimed 14 by the owner’s spouse. The bill makes corresponding changes 15 to other provisions of law to reflect the authorization of the 16 owner’s spouse to claim the vehicle registration credit. 17 Current Code section 321.105A(3)(c) establishes exemptions 18 from the fee for new registration of a vehicle. Division II of 19 the bill exempts vehicles subject to registration in any state 20 when purchased for rental by persons who rent vehicles that are 21 trailers to users, and if the rental of the trailers is subject 22 to taxation under Code chapter 423. 23 Division III of the bill authorizes the county treasurer 24 to destroy assessment records required by Code chapter 468 25 within the county system after 10 years have elapsed from the 26 end of the fiscal year in which the assessment was paid in 27 full. The bill also directs the county treasurer to destroy 28 the accompanying documents including any resolutions, plats, 29 or schedule of assessments after 10 years have elapsed from 30 the end of the fiscal year in which the entire schedule was 31 paid in full. The county treasurer’s authority to destroy the 32 records and accompanying documents applies to those records and 33 documents that are in existence before, on, or after July 1, 34 2014. 35 -5- LSB 5748SV (1) 85 md/sc 5/ 6

S.F. 2265 The bill strikes a provision in Code section 468.82 1 requiring that all levee and drainage district assessments of 2 $20 and less be paid in cash. The bill also strikes the words 3 “in cash” from a provision that allows the board of supervisors 4 to fix a time within which all assessments in excess of $100 5 may be paid. The bill makes corresponding changes to other 6 provisions of Code chapter 468. 7 -6- LSB 5748SV (1) 85 md/sc 6/ 6