Bill Text: IA SF2281 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act relating to the authority of a county treasurer to postpone or cancel an annual tax sale.(Formerly SSB 3121.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2022-02-22 - Subcommittee: Goodwin, Dickey, and Quirmbach. S.J. 369. [SF2281 Detail]
Download: Iowa-2021-SF2281-Introduced.html
Senate
File
2281
-
Introduced
SENATE
FILE
2281
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
SSB
3121)
A
BILL
FOR
An
Act
relating
to
the
authority
of
a
county
treasurer
to
1
postpone
or
cancel
an
annual
tax
sale.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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S.F.
2281
Section
1.
Section
446.7,
subsection
1,
Code
2022,
is
1
amended
to
read
as
follows:
2
1.
Annually,
on
the
third
Monday
in
June
the
county
3
treasurer
shall
offer
at
public
sale
all
parcels
on
which
taxes
4
are
delinquent.
The
treasurer
shall
not,
however,
offer
for
5
sale
any
parcel
that
is
subject
to
a
pending
action
as
the
6
result
of
a
municipal
infraction
citation
under
section
364.22
,
7
a
petition
filed
under
chapter
657
,
or
a
petition
filed
under
8
chapter
657A
,
if
such
municipal
infraction
citation
or
petition
9
is
indexed
under
section
617.10
and
noted
in
the
county
system
10
as
defined
in
section
445.1
.
The
sale
shall
be
made
for
the
11
total
amount
of
taxes,
interest,
fees,
and
costs
due.
If
for
12
good
cause
the
treasurer
cannot
hold
the
annual
tax
sale
on
the
13
third
Monday
of
June,
the
treasurer
may
designate
a
different
14
date
in
June
for
the
sale
prior
to
the
subsequent
year’s
15
scheduled
annual
tax
sale
or
may
cancel
the
sale
and
offer
such
16
parcels
for
sale
at
the
subsequent
years’
annual
tax
sale
if
17
the
taxes
on
such
parcels
remain
delinquent
.
18
EXPLANATION
19
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
20
the
explanation’s
substance
by
the
members
of
the
general
assembly.
21
Code
section
446.7
provides
that
annually,
on
the
third
22
Monday
in
June,
the
county
treasurer
shall
offer
at
public
sale
23
all
parcels
on
which
taxes
are
delinquent.
However,
if
for
24
good
cause
the
treasurer
cannot
hold
the
annual
tax
sale
on
25
that
date,
the
treasurer
may
designate
a
different
date
in
June
26
for
the
sale.
27
This
bill
modifies
the
ability
of
the
county
treasurer
28
to
reschedule
the
tax
sale
for
good
cause
by
allowing
the
29
rescheduled
date
to
be
a
date
prior
to
the
subsequent
year’s
30
scheduled
annual
tax
sale,
or
alternatively
allowing
the
county
31
treasurer
to
cancel
the
sale
and
offer
such
parcels
for
sale
32
at
the
subsequent
years’
annual
tax
sale
if
the
taxes
on
such
33
parcels
remain
delinquent.
34
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