Bill Text: IA SF451 | 2017-2018 | 87th General Assembly | Enrolled

Iowa Senate Bill 451 (Prior Session Legislation)

Bill Title: A bill for an act relating to certain payments made through a county treasurer’s internet site. (Formerly SSB 1152.) Effective 7-1-17.

Sponsorship: Committee Bill

Status: (Passed) 2017-04-21 - Signed by Governor. S.J. 1126. [SF451 Detail]

Download: Iowa-2017-SF451-Enrolled.html

Senate File 451 - Enrolled

SENATE FILE
BY COMMITTEE ON LOCAL
GOVERNMENT

(SUCCESSOR TO SSB
1152)
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A BILL FOR
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Senate File 451

AN ACT
RELATING TO CERTAIN PAYMENTS MADE THROUGH A COUNTY
TREASURER'S INTERNET SITE.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 321.134, subsection 1, Code 2017, is
amended to read as follows:
1. On the first day of the second month following the
beginning of each registration year a penalty of five percent
of the annual registration fee shall be added to the annual
registration fees not paid by that date and an additional
penalty of five percent shall be added the first day of each
succeeding month, until the fee is paid. A penalty shall
not be less than five dollars. If the owner of a vehicle
surrenders the registration plates for a vehicle prior to the
plates becoming delinquent, to the county treasurer of the
county where the vehicle is registered, or to the department
if the vehicle is registered under chapter 326, the owner may
register the vehicle any time thereafter upon payment of the
annual registration fee for the registration year without
penalty. To avoid a penalty or an additional penalty in the
case of a delinquent registration through a county treasurer,
if the last calendar day of a month falls on Saturday, Sunday,
or a holiday, the payment deadline is extended to include the
first business day of the following month. For payments made
through a county treasurer's authorized internet site only,
if the last day of the month falls on a Saturday, Sunday, or
a holiday, the electronic payment must be initiated entered
by midnight on the first business day of the next month. All
other electronic payments must be initiated entered by midnight
on the last day of the month preceding the delinquent date.
Sec. 2. Section 384.65, subsection 4, paragraph c, Code
2017, is amended to read as follows:
c. To avoid interest on current or delinquent special
assessment installments, for payments made through a county
treasurer's authorized internet site only, if the last day
of the month falls on a Saturday, Sunday, or a holiday, the
electronic payment must be initiated entered by midnight on the
first business day of the next month. All other electronic
payments must be initiated entered by midnight on the last day
of the month preceding the delinquent date.
Sec. 3. Section 445.37, subsection 2, paragraph b, Code
2017, is amended to read as follows:
b. To avoid interest on current or delinquent taxes,
for payments made through a county treasurer's authorized
internet site only, if the last day of the month falls on a
Saturday, Sunday, or a holiday, the electronic payment must be
initiated entered by midnight on the first business day of the
next month. All other electronic payments must be initiated
entered by midnight on the last day of the month preceding the
delinquent date.
Sec. 4. Section 446.32, Code 2017, is amended to read as
follows:
446.32 Payment of subsequent taxes by purchaser.
The county treasurer shall provide to the purchaser of a
parcel sold at tax sale a receipt for the total amount paid
by the purchaser after the date of purchase for a subsequent
year. Taxes for a subsequent year may be paid by the purchaser
beginning one month and fourteen days following the date
from which an installment becomes delinquent as provided in
section 445.37. Notwithstanding any provision to the contrary,
a subsequent payment must be received and recorded by the
treasurer in the county system or entered through the county
treasurer's authorized internet site no later than 5:00 p.m. on
the last business day of the month for interest for that month
to accrue and be added to the amount due under section 447.1.
However, the treasurer may establish a deadline for receipt of
subsequent payments that is other than 5:00 p.m. on the last
business day of the month to allow for timely processing of
the subsequent payments. Late interest shall be calculated
through the date that the subsequent payment is recorded by the
treasurer in the county system or entered through the county
treasurer's authorized internet site. In no instance shall the
date of postmark of a subsequent payment be used by a treasurer
either to calculate interest or to determine whether interest
shall accrue on the subsequent payment.
Sec. 5. Section 447.1, unnumbered paragraph 1, Code 2017,
is amended to read as follows:
A parcel sold under this chapter and chapter 446 may be
redeemed at any time before the right of redemption expires, by
payment to the county treasurer, to be held by the treasurer
subject to the order of the purchaser, of the amount for which
the parcel was sold, including the fee for the certificate
of purchase, and interest of two percent per month, counting
each fraction of a month as an entire month, from the month
of sale, and the total amount paid by the purchaser or the
purchaser's assignee for any subsequent year, with interest
at the same rate added on the amount of the payment for each
subsequent year from the month of payment, counting each
fraction of a month as an entire month. The amount of interest
must be at least one dollar and shall be rounded to the nearest
whole dollar. Interest shall accrue on subsequent amounts as
provided in section 446.32. The redemption must be received
by the treasurer or entered through the county treasurer's
authorized internet site on or before the last day of the
month to avoid additional interest being added to the amount
necessary to redeem. However, if the last day of a month
falls on a Saturday, Sunday, or a holiday, the payment must
be received by the treasurer or entered through the county
treasurer's authorized internet site by the close of business
on the first business day of the following month.
Sec. 6. Section 447.12, Code 2017, is amended to read as
follows:
447.12 When service deemed complete == presumption.
Service is complete only after an affidavit has been
filed with the county treasurer, showing the making of the
service, the manner of service, the time when and place where
made, under whose direction the service was made, and costs
incurred as provided in section 447.13. Costs not filed with
the treasurer before a redemption is complete shall not be
collected by the treasurer. Costs shall not be filed with
the treasurer prior to the filing of the affidavit. The
affidavit shall be made by the holder of the certificate or by
the holder's agent or attorney, and in either of the latter
cases stating that the affiant is the agent or attorney of the
holder of the certificate. The affidavit shall be filed by the
treasurer and entered in the county system and is presumptive
evidence of the completed service of the notice. The right of
redemption shall not expire until ninety days after service
is complete. A redemption shall not be considered valid
unless received by the treasurer or entered through the county
treasurer's authorized internet site prior to the close of
business on the ninetieth day from the date of completed
service except in the case of a public bidder certificate held
by the county in which case the county may accept a redemption
at any time prior to the issuance of the tax deed. However, if
the ninetieth day falls on a Saturday, Sunday, or a holiday,
payment of the total redemption amount must be received
by the treasurer or entered through the county treasurer's
authorized internet site before the close of business on the
first business day following the ninetieth day. The date of
postmark of a redemption shall not be considered as the day the
redemption was received by the treasurer for purposes of the
ninety=day time period.

JACK WHITVER

LINDA UPMEYER

W. CHARLES SMITH

TERRY E. BRANSTA

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