Bill Text: IA SF434 | 2011-2012 | 84th General Assembly | Enrolled

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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

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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