Bill Text: IA SF434 | 2011-2012 | 84th General Assembly | Enrolled
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: A bill for an act relating to property taxes and fees by modifying provisions relating to receipts for the payment of property taxes and provisions relating to delinquent rates and charges and by specifying certain dates for notices and delinquency. (Formerly SSB 1178.) Effective 7-1-11.
Spectrum: Committee Bill
Status: (Passed) 2011-12-31 - END OF 2011 ACTIONS [SF434 Detail]
Download: Iowa-2011-SF434-Enrolled.html
Bill Title: A bill for an act relating to property taxes and fees by modifying provisions relating to receipts for the payment of property taxes and provisions relating to delinquent rates and charges and by specifying certain dates for notices and delinquency. (Formerly SSB 1178.) Effective 7-1-11.
Spectrum: Committee Bill
Status: (Passed) 2011-12-31 - END OF 2011 ACTIONS [SF434 Detail]
Download: Iowa-2011-SF434-Enrolled.html
Senate
File
434
AN
ACT
RELATING
TO
PROPERTY
TAXES
AND
FEES
BY
MODIFYING
PROVISIONS
RELATING
TO
RECEIPTS
FOR
THE
PAYMENT
OF
PROPERTY
TAXES
AND
PROVISIONS
RELATING
TO
DELINQUENT
RATES
AND
CHARGES
AND
BY
SPECIFYING
CERTAIN
DATES
FOR
NOTICES
AND
DELINQUENCY.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
358.20,
Code
2011,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
1A.
If
the
delinquent
rates
or
charges
were
incurred
prior
to
the
date
a
transfer
of
the
property
or
premises
in
fee
simple
is
filed
with
the
county
recorder
and
such
delinquencies
were
not
certified
to
the
county
treasurer
prior
to
such
date,
the
delinquent
rates
or
charges
are
not
eligible
to
be
certified
to
the
county
treasurer.
If
certification
of
such
delinquent
rates
or
charges
is
attempted
subsequent
to
the
date
a
transfer
of
the
property
or
premises
in
fee
simple
is
filed
with
the
county
recorder,
the
county
treasurer
shall
return
the
certification
to
the
sanitary
district
attempting
certification
along
with
a
notice
stating
that
the
delinquent
rates
or
charges
cannot
be
made
a
lien
against
the
property
or
premises.
Sec.
2.
Section
445.5,
subsection
6,
Code
2011,
is
amended
to
read
as
follows:
6.
The
county
treasurer
shall
deliver
to
the
taxpayer
a
receipt
stating
the
year
of
tax,
date
of
payment,
a
description
of
the
parcel,
and
the
amount
of
taxes,
interest,
fees,
and
costs
paid
except
when
payment
of
taxes
is
made
by
check,
then
a
receipt
shall
be
issued
only
upon
request
when
payment
is
made
by
cash
tender
.
A
receipt
for
other
payment
tender
types
shall
only
be
delivered
upon
request.
The
receipt
shall
be
Senate
File
434,
p.
2
in
full
of
the
first
half,
second
half,
or
full
year
amounts
unless
a
payment
is
made
under
section
445.36A
or
435.24
,
subsection
6
.
Sec.
3.
Section
445.36,
subsection
3,
Code
2011,
is
amended
to
read
as
follows:
3.
If
an
installment
of
taxes,
or
an
annual
payment
in
the
case
of
special
assessments,
or
payment
in
full
in
the
case
of
rates
or
charges,
is
delinquent
and
not
paid
as
of
February
November
1
of
the
fiscal
year
in
which
the
amounts
are
due
,
the
treasurer
shall
notify
the
taxpayer
of
the
delinquency
and
the
due
date
for
the
second
installment.
Failure
to
receive
notice
is
not
a
defense
to
the
payment
of
the
total
amount
due.
Sec.
4.
Section
468.57,
subsection
2,
unnumbered
paragraph
1,
Code
2011,
is
amended
to
read
as
follows:
To
pay
the
assessments
in
not
less
than
ten
nor
more
than
twenty
equal
installments,
with
the
number
of
payments
and
interest
rate
determined
by
the
board,
notwithstanding
chapter
74A
.
The
first
installment
of
each
assessment,
or
the
total
amount
if
less
than
one
hundred
dollars,
is
due
and
payable
on
July
1
next
succeeding
the
date
of
the
levy,
unless
the
assessment
is
filed
with
the
county
treasurer
after
May
31
in
any
year.
The
first
installment
shall
bear
interest
on
the
whole
unpaid
assessment
from
the
date
of
the
levy
as
set
by
the
board
to
the
first
day
of
December
following
the
due
date.
The
succeeding
annual
installments,
with
interest
on
the
whole
unpaid
amount,
to
the
first
day
of
December
following
the
due
date,
are
respectively
due
on
July
1
annually,
and
must
be
paid
at
the
same
time
and
in
the
same
manner
as
the
first
semiannual
payment
of
ordinary
taxes.
All
future
installments
of
an
assessment
may
be
paid
on
any
date
by
payment
of
the
then
outstanding
balance
plus
interest
to
the
next
December
1,
or
additional
annual
installments
may
be
paid
after
the
current
installment
has
been
paid
before
December
1
without
interest.
A
payment
must
be
for
the
full
amount
of
the
next
installment.
If
installments
remain
to
be
paid,
the
next
annual
installment
with
interest
added
to
December
1
will
be
due.
After
December
1,
if
a
drainage
assessment
is
not
delinquent,
a
property
owner
may
pay
one-half
or
all
of
the
next
annual
installment
of
principal
and
interest
of
a
drainage
assessment
prior
to
the
delinquency
date
of
the
installment.
When
the
next
installment
has
been
paid
in
full,
successive
principal
installments
may
be
prepaid.
The
county
treasurer
shall
accept
the
payments
of
the
drainage
assessment,
and
shall
credit
the
next
annual
Senate
File
434,
p.
3
installment
or
future
installments
of
the
drainage
assessment
to
the
extent
of
the
payment
or
payments,
and
shall
remit
the
payments
to
the
drainage
fund.
If
a
property
owner
elects
to
pay
one
or
more
principal
installments
in
advance,
the
pay
schedule
shall
be
advanced
by
the
number
of
principal
installments
prepaid.
Each
installment
of
an
assessment
with
interest
on
the
unpaid
balance
is
delinquent
from
October
1
after
its
due
date
,
including
those
instances
.
However,
when
the
last
day
of
September
is
a
Saturday
or
Sunday,
and
bears
that
amount
shall
be
delinquent
from
the
second
business
day
of
October.
Taxes
assessed
pursuant
to
this
chapter
which
become
delinquent
shall
bear
the
same
delinquent
interest
as
ordinary
taxes.
When
collected,
the
interest
must
be
credited
to
the
same
drainage
fund
as
the
drainage
special
assessment.
______________________________
JOHN
P.
KIBBIE
President
of
the
Senate
______________________________
KRAIG
PAULSEN
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
434,
Eighty-fourth
General
Assembly.
______________________________
MICHAEL
E.
MARSHALL
Secretary
of
the
Senate
Approved
_______________,
2011
______________________________
TERRY
E.
BRANSTAD
Governor