Bill Text: IA HF2273 | 2013-2014 | 85th 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 certain state and local government activities related to vehicle registration, taxation of rental vehicles, and levee and drainage districts. Effective 7-1-14.

Spectrum: Committee Bill

Status: (Passed) 2014-05-23 - Signed by Governor. H.J. 896. [HF2273 Detail]

Download: Iowa-2013-HF2273-Enrolled.html

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House File 2273
AN ACT
RELATING TO CERTAIN STATE AND LOCAL GOVERNMENT ACTIVITIES
RELATED TO VEHICLE REGISTRATION, TAXATION OF RENTAL
VEHICLES, AND LEVEE AND DRAINAGE DISTRICTS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I
VEHICLE REGISTRATION CREDIT
Section 1. Section 321.46, subsection 3, unnumbered
paragraph 1, Code 2014, is amended to read as follows:
The applicant shall be entitled to a credit for that portion
of the annual registration fee of the vehicle sold, traded,
transferred, or junked which had not expired prior to the
transfer of ownership of the vehicle. The annual registration
fee for the new registration for the vehicle acquired shall
be reduced by the amount of the credit. The credit shall be
computed on the basis of the number of months remaining in the
registration year, rounded to the nearest whole dollar. The
credit shall be subject to the following limitations:
Sec. 2. Section 321.46, subsection 3, paragraphs a and b,
Code 2014, are amended to read as follows:
a. The credit shall be claimed within six months from the
date the vehicle for which credit is granted was sold, traded,
transferred, or junked. After six months, all credits shall
be disallowed.
b. Any credit granted to the owner of a vehicle which has
been sold, traded, transferred, or junked may only be claimed
by that person toward the annual registration fee for another
vehicle purchased and the credit may not be sold, transferred,
or assigned to any other person.

House File 2273, p. 2
DIVISION II
VEHICLE REGISTRATION FEES AND RENTAL TAXATION
Sec. 3. Section 321.105A, subsection 2, paragraph c,
subparagraph (6), Code 2014, is amended to read as follows:
(6) Vehicles , excluding motorcycles and motorized bicycles,
subject to registration in any state when purchased for rental
or registered and titled by a motor vehicle dealer licensed
pursuant to chapter 322 for rental use, and held for rental for
a period of one hundred twenty days or more and actually rented
for periods of sixty days or less by a person regularly engaged
in the business of renting vehicles , including but not limited
to motor vehicle dealers licensed pursuant to chapter 322 who
rent automobiles to users, if the rental of the vehicles is
subject to taxation under section 423.2 or chapter 423C .
Sec. 4. Section 423.2, subsection 6, paragraph a, Code 2014,
is amended to read as follows:
a. The sales price of any of the following enumerated
services is subject to the tax imposed by subsection
5 : alteration and garment repair; armored car; vehicle repair;
battery, tire, and allied; investment counseling; service
charges of all financial institutions; barber and beauty;
boat repair; vehicle wash and wax; campgrounds; carpentry;
roof, shingle, and glass repair; dance schools and dance
studios; dating services; dry cleaning, pressing, dyeing, and
laundering; electrical and electronic repair and installation;
excavating and grading; farm implement repair of all kinds;
flying service; furniture, rug, carpet, and upholstery
repair and cleaning; fur storage and repair; golf and country
clubs and all commercial recreation; gun and camera repair;
house and building moving; household appliance, television,
and radio repair; janitorial and building maintenance or
cleaning; jewelry and watch repair; lawn care, landscaping,
and tree trimming and removal; limousine service, including
driver; machine operator; machine repair of all kinds; motor
repair; motorcycle, scooter, and bicycle repair; oilers and
lubricators; office and business machine repair; painting,
papering, and interior decorating; parking facilities; pay
television; pet grooming; pipe fitting and plumbing; wood
preparation; executive search agencies; private employment
agencies, excluding services for placing a person in employment
where the principal place of employment of that person is to
be located outside of the state; reflexology; security and
detective services, excluding private security and detective

House File 2273, p. 3
services furnished by a peace officer with the knowledge and
consent of the chief executive officer of the peace officer’s
law enforcement agency; sewage services for nonresidential
commercial operations; sewing and stitching; shoe repair
and shoeshine; sign construction and installation; storage
of household goods, mini-storage, and warehousing of raw
agricultural products; swimming pool cleaning and maintenance;
tanning beds or salons; taxidermy services; telephone
answering service; test laboratories, including mobile testing
laboratories and field testing by testing laboratories, and
excluding tests on humans or animals; termite, bug, roach, and
pest eradicators; tin and sheet metal repair; transportation
service consisting of the rental of recreational vehicles or
recreational boats, or the rental of motor vehicles subject
to registration which are registered for a gross weight of
thirteen tons or less for a period of sixty days or less, or
the rental of aircraft for a period of sixty days or less;
Turkish baths, massage, and reducing salons, excluding services
provided by massage therapists licensed under chapter 152C ;
water conditioning and softening; weighing; welding; well
drilling; wrapping, packing, and packaging of merchandise other
than processed meat, fish, fowl, and vegetables; wrecking
service; wrecker and towing.
DIVISION III
LEVEE AND DRAINAGE DISTRICTS
Sec. 5. Section 331.552, subsection 35, Code 2014, is
amended to read as follows:
35. a. Destroy special assessment records required by
section 445.11 within the county system after ten years have
elapsed from the end of the fiscal year in which the special
assessment was paid in full. The county treasurer shall
also destroy the resolution of necessity, plat, and schedule
of assessments required by section 384.51 after ten years
have elapsed from the end of the fiscal year in which the
entire schedule was paid in full. This subsection applies to
documents described in this subsection that are in existence
before, on, or after July 1, 2003.
b. Destroy assessment records required by chapter 468 within
the county system after ten years have elapsed from the end of
the fiscal year in which the assessment was paid in full. The
county treasurer shall also destroy the accompanying documents
including any resolutions, plats, or schedule of assessments
after ten years have elapsed from the end of the fiscal year in

House File 2273, p. 4
which the entire schedule was paid in full. This subsection
applies to documents described in this subsection that are in
existence before, on, or after July 1, 2014.
Sec. 6. Section 468.50, Code 2014, is amended to read as
follows:
468.50 Levy —— interest.
When the board has finally determined the matter of
assessments of benefits and apportionment, the board shall
levy the assessments as fixed by it upon the lands within the
district, but an assessment on a tract, parcel, or lot within
the district which is computed at less than five dollars shall
be fixed at the sum of five dollars. All assessments shall be
levied at that time as a tax and shall bear interest at a rate
determined by the board notwithstanding chapter 74A from that
date, payable annually, except as provided as to cash payments
within a specified time.
Sec. 7. Section 468.82, subsection 1, Code 2014, is amended
by striking the subsection.
Sec. 8. Section 468.82, subsection 2, Code 2014, is amended
to read as follows:
2. The board , at the time of making the levy, shall fix
a time within which all assessments in excess of one hundred
dollars may be paid in cash , and before any bonds are issued,
publish notice in an official newspaper in the county where the
district is located, of such time. After the expiration of
such time, no assessments may be paid except in the manner and
at the times fixed by the board in the resolution authorizing
the issue of the bonds.
Sec. 9. Section 468.544, Code 2014, is amended to read as
follows:
468.544 Requirements of notice.
Said notice shall be directed to each person whose name
appears upon the transfer books in the auditor’s office as
owner of lands within said drainage district upon which said
drainage assessments are unpaid, naming the owner, and also
to the person or persons in actual occupancy of any of said
tracts of land without naming them, and shall state the amount
of unpaid assessments upon each forty-acre tract of land or
less, and that all of said unpaid assessments, installment or
installments thereof as proposed to be extended, may be paid
in cash on or before the time fixed for said hearing, and that
after the expiration of such time no assessments may be paid
except in the manner and at the times fixed by the board in the

House File 2273, p. 5
resolution authorizing the issuance of said drainage refunding
bonds.
______________________________
KRAIG PAULSEN
Speaker of the House
______________________________
PAM JOCHUM
President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 2273, Eighty-fifth General Assembly.
______________________________
CARMINE BOAL
Chief Clerk of the House
Approved _______________, 2014
______________________________
TERRY E. BRANSTAD
Governor