Bill Text: IA SF2240 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act relating to the powers and duties of county treasurers related to real property by modifying provisions for the payment of taxes and assessments in installments, modifying provisions providing for the apportionment of installment payments on delinquent taxes, and modifying certain tax payment provisions following a tax sale. (Formerly SSB 3138.)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2012-03-15 - Committee report, recommending passage. H.J. 577. [SF2240 Detail]
Download: Iowa-2011-SF2240-Introduced.html
Senate
File
2240
-
Introduced
SENATE
FILE
2240
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
SSB
3138)
A
BILL
FOR
An
Act
relating
to
the
powers
and
duties
of
county
treasurers
1
related
to
real
property
by
modifying
provisions
for
the
2
payment
of
taxes
and
assessments
in
installments,
modifying
3
provisions
providing
for
the
apportionment
of
installment
4
payments
on
delinquent
taxes,
and
modifying
certain
tax
5
payment
provisions
following
a
tax
sale.
6
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
7
TLSB
5734SV
(2)
84
md/sc
S.F.
2240
Section
1.
Section
161A.35,
unnumbered
paragraph
1,
Code
1
2011,
is
amended
to
read
as
follows:
2
If
the
owner
of
any
premises
against
which
a
levy
exceeding
3
one
five
hundred
dollars
has
been
made
and
certified
shall,
4
within
thirty
days
from
the
date
of
such
levy,
agree
in
writing
5
in
a
separate
agreement,
that
in
consideration
of
having
a
6
right
to
pay
the
owner’s
assessment
in
installments,
the
7
owner
will
not
make
any
objection
as
to
the
legality
of
the
8
assessment
for
benefit,
or
the
levy
of
the
taxes
against
the
9
owner’s
property,
then
such
owner
shall
have
the
following
10
options:
11
Sec.
2.
Section
311.17,
subsection
1,
Code
2011,
is
amended
12
to
read
as
follows:
13
1.
If
an
owner
other
than
the
state
or
a
county
or
city,
14
of
any
tracts
of
land
on
which
the
assessment
is
more
than
15
one
five
hundred
dollars,
shall,
within
twenty
days
from
the
16
date
of
the
assessment,
agree
in
writing
filed
in
the
office
17
of
the
county
auditor,
that
in
consideration
of
the
owner
18
having
the
right
to
pay
the
assessment
in
installments,
the
19
owner
will
not
make
any
objection
of
illegality
or
irregularity
20
as
to
the
assessment
upon
the
real
estate,
and
will
pay
the
21
assessment
plus
interest,
the
assessment
shall
be
payable
in
22
ten
equal
installments.
The
first
installment
shall
be
payable
23
on
the
date
of
the
agreement.
The
other
installments
shall
be
24
paid
annually
at
the
same
time
and
in
the
same
manner
as
the
25
September
semiannual
payment
of
ordinary
taxes
with
interest
26
accruing
as
provided
in
section
384.65,
subsection
3
.
The
27
rate
of
interest
shall
be
as
established
by
the
board,
but
not
28
exceeding
that
permitted
by
chapter
74A
.
29
Sec.
3.
Section
311.19,
unnumbered
paragraph
1,
Code
2011,
30
is
amended
to
read
as
follows:
31
Assessments
of
one
five
hundred
dollars
or
less
against
32
any
tract
of
land,
and
assessments
against
lands
owned
by
the
33
state,
county
,
or
city,
shall
be
due
and
payable
from
the
date
34
of
levy
by
the
board
of
supervisors,
or
in
the
case
of
any
35
-1-
LSB
5734SV
(2)
84
md/sc
1/
9
S.F.
2240
appeal,
from
the
date
of
final
confirmation
of
the
levy
by
the
1
court.
2
Sec.
4.
Section
331.384,
subsection
3,
Code
2011,
is
amended
3
to
read
as
follows:
4
3.
If
any
amount
assessed
against
property
under
this
5
section
exceeds
one
five
hundred
dollars,
a
county
may
permit
6
the
assessment
to
be
paid
in
up
to
ten
annual
installments
7
in
the
same
manner
and
with
the
same
interest
rates
provided
8
for
assessments
against
benefited
property
under
chapter
384,
9
division
IV
.
10
Sec.
5.
Section
357.20,
Code
2011,
is
amended
to
read
as
11
follows:
12
357.20
Due
date
——
bonds.
13
Assessments
of
less
than
one
five
hundred
dollars
or
less
14
will
come
due
at
the
first
taxpaying
date
after
the
approval
of
15
the
final
assessment,
and
assessments
of
one
hundred
dollars
16
or
more
than
five
hundred
dollars
may
be
paid
in
ten
annual
17
installments
with
interest
on
the
unpaid
balance
at
a
rate
18
not
exceeding
that
permitted
by
chapter
74A
.
The
board
of
19
supervisors
shall
issue
bonds
against
the
completed
assessment
20
in
an
amount
equal
to
the
total
cost
of
the
project,
so
that
21
the
amount
of
the
assessment
will
be
approximately
ten
percent
22
greater
than
the
amount
of
the
bonds.
23
Sec.
6.
Section
358.16,
subsection
3,
Code
2011,
is
amended
24
to
read
as
follows:
25
3.
If
any
amount
assessed
against
property
pursuant
to
26
this
section
will
exceed
one
five
hundred
dollars,
the
board
27
of
trustees
may
permit
the
assessment
to
be
paid
in
up
to
ten
28
annual
installments,
in
the
manner
and
with
the
same
interest
29
rates
as
provided
for
assessments
against
benefited
property
30
under
chapter
384,
division
IV
.
31
Sec.
7.
Section
364.13,
Code
2011,
is
amended
to
read
as
32
follows:
33
364.13
Installments.
34
If
any
amount
assessed
against
property
under
section
364.12
35
-2-
LSB
5734SV
(2)
84
md/sc
2/
9
S.F.
2240
will
exceed
one
five
hundred
dollars,
a
city
may
permit
the
1
assessment
to
be
paid
in
up
to
ten
annual
installments,
in
2
the
same
manner
and
with
the
same
interest
rates
provided
for
3
assessments
against
benefited
property
under
chapter
384,
4
division
IV
.
5
Sec.
8.
Section
384.60,
subsection
1,
paragraph
b,
Code
6
2011,
is
amended
to
read
as
follows:
7
b.
State
the
number
of
annual
installments,
not
exceeding
8
fifteen,
into
which
assessments
of
one
more
than
five
hundred
9
dollars
or
more
are
divided.
10
Sec.
9.
Section
384.65,
subsection
1,
Code
2011,
is
amended
11
to
read
as
follows:
12
1.
The
first
installment
of
each
assessment,
or
the
total
13
amount
if
less
than
one
five
hundred
dollars
or
less
,
is
due
14
and
payable
on
July
1
next
succeeding
the
date
of
the
levy,
15
unless
the
assessment
is
filed
with
the
county
treasurer
after
16
May
31
in
any
year.
The
first
installment
shall
bear
interest
17
on
the
whole
unpaid
assessment
from
the
date
of
acceptance
of
18
the
work
by
the
council
to
the
first
day
of
December
following
19
the
due
date.
20
Sec.
10.
Section
435.24,
subsection
6,
paragraph
b,
Code
21
2011,
is
amended
to
read
as
follows:
22
b.
Partial
payment
of
taxes
which
are
delinquent
may
be
23
made
to
the
county
treasurer.
For
the
installment
being
paid,
24
payment
shall
first
be
applied
toward
any
interest,
fees,
and
25
costs
accrued
and
the
remainder
applied
to
the
tax
due.
A
26
partial
payment
must
equal
or
exceed
the
interest,
fees,
and
27
costs
of
the
installment
being
paid.
A
partial
payment
made
28
under
this
paragraph
shall
be
apportioned
in
accordance
with
29
section
445.57
,
however,
such
partial
payment
may,
at
the
30
discretion
of
the
county
treasurer,
be
apportioned
either
on
31
or
before
the
tenth
day
of
the
month
following
the
receipt
of
32
the
partial
payment
or
on
or
before
the
tenth
day
of
the
month
33
following
the
due
date
of
the
next
semiannual
tax
installment
.
34
If
the
payment
does
not
include
the
whole
of
any
installment
35
-3-
LSB
5734SV
(2)
84
md/sc
3/
9
S.F.
2240
of
the
delinquent
tax,
the
unpaid
tax
shall
continue
to
accrue
1
interest
pursuant
to
section
445.39
.
Partial
payment
shall
not
2
be
permitted
in
lieu
of
redemption
if
the
property
has
been
3
sold
for
taxes
under
chapter
446
and
under
any
circumstances
4
shall
not
constitute
an
extension
of
the
time
period
for
a
sale
5
under
chapter
446
.
6
Sec.
11.
Section
445.36A,
subsection
2,
Code
2011,
is
7
amended
to
read
as
follows:
8
2.
Partial
payment
of
taxes
which
are
delinquent
may
be
9
made
to
the
county
treasurer.
For
the
installment
being
paid,
10
payment
shall
first
be
applied
to
any
interest,
fees,
and
costs
11
accrued
and
the
remainder
applied
to
the
taxes
due.
A
partial
12
payment
must
equal
or
exceed
the
amount
of
interest,
fees,
13
and
costs
of
the
installment
being
paid.
A
partial
payment
14
made
under
this
subsection
shall
be
apportioned
in
accordance
15
with
section
445.57
,
however,
such
partial
payment
may,
at
the
16
discretion
of
the
county
treasurer,
be
apportioned
either
on
17
or
before
the
tenth
day
of
the
month
following
the
receipt
of
18
the
partial
payment
or
on
or
before
the
tenth
day
of
the
month
19
following
the
due
date
of
the
next
semiannual
tax
installment
.
20
If
the
payment
does
not
include
the
whole
of
any
installment
21
of
the
delinquent
tax,
the
unpaid
tax
shall
continue
to
accrue
22
interest
pursuant
to
section
445.39
.
Partial
payment
shall
not
23
be
permitted
in
lieu
of
redemption
if
the
property
has
been
24
sold
for
taxes
under
chapter
446
and
under
any
circumstances
25
shall
not
constitute
an
extension
of
the
time
period
for
a
sale
26
under
chapter
446
.
27
Sec.
12.
Section
445.57,
unnumbered
paragraph
1,
Code
2011,
28
is
amended
to
read
as
follows:
29
On
or
before
the
tenth
day
of
each
month,
the
county
30
treasurer
shall
apportion
all
taxes
collected
during
the
31
preceding
month,
except
partial
payment
amounts
collected
32
pursuant
to
section
445.36A,
subsection
1
and
,
partial
payments
33
collected
and
not
yet
designated
by
the
county
treasurer
34
for
apportionment
pursuant
to
section
445.36A,
subsection
35
-4-
LSB
5734SV
(2)
84
md/sc
4/
9
S.F.
2240
2,
partial
payments
collected
pursuant
to
section
435.24,
1
subsection
6
,
paragraph
“a”
,
and
partial
payments
collected
and
2
not
yet
designated
by
the
county
treasurer
for
apportionment
3
pursuant
to
section
435.24,
subsection
6,
paragraph
“b”
,
among
4
the
several
funds
to
which
they
belong
according
to
the
amount
5
levied
for
each
fund,
and
shall
apportion
the
interest,
fees,
6
and
costs
on
the
taxes
to
the
general
fund,
and
shall
enter
7
those
amounts
upon
the
treasurer’s
cash
account,
and
report
the
8
amounts
to
the
county
auditor.
9
Sec.
13.
Section
446.32,
Code
2011,
is
amended
to
read
as
10
follows:
11
446.32
Payment
of
subsequent
taxes
by
purchaser.
12
The
county
treasurer
shall
provide
to
the
purchaser
of
a
13
parcel
sold
at
tax
sale
a
receipt
for
the
total
amount
paid
14
by
the
purchaser
after
the
date
of
purchase
for
a
subsequent
15
year.
Taxes
for
a
subsequent
year
may
be
paid
by
the
purchaser
16
beginning
one
month
and
fourteen
days
following
the
date
17
from
which
an
installment
becomes
delinquent
as
provided
in
18
section
445.37
.
Notwithstanding
any
provision
to
the
contrary,
19
a
subsequent
payment
must
be
received
and
recorded
by
the
20
treasurer
in
the
county
system
no
later
than
five
5:00
p.m.
on
21
the
last
business
day
of
the
month
for
interest
for
that
month
22
to
accrue
and
be
added
to
the
amount
due
under
section
447.1
.
23
However,
the
treasurer
may
establish
a
deadline
for
receipt
of
24
subsequent
payments
that
is
other
than
five
5:00
p.m.
on
the
25
last
business
day
of
the
month
to
allow
for
timely
processing
26
of
the
subsequent
payments.
Late
interest
shall
be
calculated
27
through
the
date
that
the
subsequent
payment
is
recorded
by
28
the
treasurer
in
the
county
system.
In
no
instance
shall
the
29
date
of
postmark
of
a
subsequent
payment
be
used
by
a
treasurer
30
either
to
calculate
interest
or
to
determine
whether
interest
31
shall
accrue
on
the
subsequent
payment.
32
Sec.
14.
Section
468.57,
subsection
1,
Code
Supplement
33
2011,
is
amended
to
read
as
follows:
34
1.
If
the
owner
of
any
land
against
which
a
levy
exceeding
35
-5-
LSB
5734SV
(2)
84
md/sc
5/
9
S.F.
2240
one
five
hundred
dollars
has
been
made
and
certified
shall,
1
within
thirty
days
from
the
date
of
such
levy,
agree
in
2
writing
endorsed
upon
any
improvement
certificate
referred
3
to
in
section
468.70
,
or
in
a
separate
agreement,
that
in
4
consideration
of
having
a
right
to
pay
the
owner’s
assessment
5
in
installments,
the
owner
will
not
make
any
objection
as
to
6
the
legality
of
the
assessment
for
benefit,
or
the
levy
of
the
7
taxes
against
the
property,
then
such
owner
shall
have
the
8
following
options:
9
a.
To
pay
one-third
of
the
amount
of
the
assessment
at
the
10
time
of
filing
the
agreement;
one-third
within
twenty
days
11
after
the
engineer
in
charge
certifies
to
the
auditor
that
the
12
improvement
is
one-half
completed;
and
the
remaining
one-third
13
within
twenty
days
after
the
improvement
has
been
completed
14
and
accepted
by
the
board.
All
installments
shall
be
without
15
interest
if
paid
at
said
times,
otherwise
the
assessments
shall
16
bear
interest
from
the
date
of
the
levy
at
a
rate
determined
by
17
the
board
notwithstanding
chapter
74A
,
payable
annually,
and
18
be
collected
as
other
taxes
on
real
estate,
with
like
interest
19
for
delinquency.
20
b.
To
pay
the
assessments
in
not
less
than
ten
nor
more
21
than
twenty
equal
installments,
with
the
number
of
payments
and
22
interest
rate
determined
by
the
board,
notwithstanding
chapter
23
74A
.
The
first
installment
of
each
assessment,
or
the
total
24
amount
if
less
than
one
five
hundred
dollars
or
less
,
is
due
25
and
payable
on
July
1
next
succeeding
the
date
of
the
levy,
26
unless
the
assessment
is
filed
with
the
county
treasurer
after
27
May
31
in
any
year.
The
first
installment
shall
bear
interest
28
on
the
whole
unpaid
assessment
from
the
date
of
the
levy
as
set
29
by
the
board
to
the
first
day
of
December
following
the
due
30
date.
The
succeeding
annual
installments,
with
interest
on
the
31
whole
unpaid
amount,
to
the
first
day
of
December
following
the
32
due
date,
are
respectively
due
on
July
1
annually,
and
must
33
be
paid
at
the
same
time
and
in
the
same
manner
as
the
first
34
semiannual
payment
of
ordinary
taxes.
All
future
installments
35
-6-
LSB
5734SV
(2)
84
md/sc
6/
9
S.F.
2240
of
an
assessment
may
be
paid
on
any
date
by
payment
of
the
then
1
outstanding
balance
plus
interest
to
the
next
December
1,
or
2
additional
annual
installments
may
be
paid
after
the
current
3
installment
has
been
paid
before
December
1
without
interest.
4
A
payment
must
be
for
the
full
amount
of
the
next
installment.
5
If
installments
remain
to
be
paid,
the
next
annual
installment
6
with
interest
added
to
December
1
will
be
due.
After
December
7
1,
if
a
drainage
assessment
is
not
delinquent,
a
property
owner
8
may
pay
one-half
or
all
of
the
next
annual
installment
of
9
principal
and
interest
of
a
drainage
assessment
prior
to
the
10
delinquency
date
of
the
installment.
When
the
next
installment
11
has
been
paid
in
full,
successive
principal
installments
may
12
be
prepaid.
The
county
treasurer
shall
accept
the
payments
13
of
the
drainage
assessment,
and
shall
credit
the
next
annual
14
installment
or
future
installments
of
the
drainage
assessment
15
to
the
extent
of
the
payment
or
payments,
and
shall
remit
the
16
payments
to
the
drainage
fund.
If
a
property
owner
elects
17
to
pay
one
or
more
principal
installments
in
advance,
the
18
pay
schedule
shall
be
advanced
by
the
number
of
principal
19
installments
prepaid.
Each
installment
of
an
assessment
with
20
interest
on
the
unpaid
balance
is
delinquent
from
October
1
21
after
its
due
date.
However,
when
the
last
day
of
September
22
is
a
Saturday
or
Sunday,
that
amount
shall
be
delinquent
from
23
the
second
business
day
of
October.
Taxes
assessed
pursuant
24
to
this
chapter
which
become
delinquent
shall
bear
the
same
25
delinquent
interest
as
ordinary
taxes.
When
collected,
the
26
interest
must
be
credited
to
the
same
drainage
fund
as
the
27
drainage
special
assessment.
28
EXPLANATION
29
This
bill
makes
several
changes
to
the
powers
and
duties
of
30
county
treasurers
relating
to
real
property.
31
The
bill
amends
Code
section
161A.35,
relating
to
32
installment
payments
on
amounts
levied
against
property
for
33
watershed
protection
and
flood
prevention
improvements,
by
34
increasing
from
$100
to
$500
the
amount
levied
against
a
35
-7-
LSB
5734SV
(2)
84
md/sc
7/
9
S.F.
2240
property
in
order
to
allow
installment
payments.
1
The
bill
amends
Code
section
311.17,
relating
to
secondary
2
road
assessment
payments,
by
increasing
from
more
than
$100
3
to
more
than
$500
the
amount
owed
by
the
taxpayer
before
the
4
amount
may
be
paid
in
installments.
The
bill
also
specifies
5
that
such
assessments
of
$500
or
less
are
due
and
payable
from
6
the
date
of
levy
by
the
board
of
supervisors,
or
in
the
case
of
7
any
appeal,
from
the
date
of
final
confirmation
of
the
levy
by
8
the
court.
9
The
bill
amends
Code
sections
331.384
and
364.13,
relating
10
to
special
assessments
on
property
for
the
abatement
of
11
specified
public
health
and
safety
hazards,
by
increasing
12
from
more
than
$100
to
more
than
$500
the
amount
owed
by
the
13
taxpayer
before
the
amount
may
be
paid
in
installments.
14
The
bill
amends
Code
section
357.20
to
increase
from
$100
or
15
more
to
$500
or
more
the
amount
owed
by
a
taxpayer
in
a
water
16
district
before
the
amount
may
be
paid
in
installments.
17
The
bill
amends
Code
section
358.16
to
increase
from
$100
or
18
more
to
$500
or
more
the
amount
owed
by
a
taxpayer
in
a
sanitary
19
district
before
the
amount
may
be
paid
in
installments.
20
The
bill
amends
Code
chapter
384,
relating
to
city
special
21
assessments,
to
increase
from
$100
or
more
to
$500
or
more
the
22
amount
owed
by
a
taxpayer
for
a
city
special
assessment
before
23
the
amount
may
be
paid
in
installments.
24
Current
Code
sections
435.24(6)(b)
and
445.36A(2)
allow
25
for
the
partial
payment
of
taxes
which
are
delinquent
to
the
26
county
treasurer.
Current
Code
section
445.57
provides
that
27
such
partial
payments
are
to
be
apportioned
monthly
to
the
28
various
local
taxing
entities.
The
bill
amends
Code
sections
29
435.24(6)(b)
and
445.36A(2)
to
allow
the
county
treasurer
to
30
apportion
such
partial
payments
to
the
various
local
taxing
31
entities
either
on
a
monthly
basis
after
such
amounts
are
32
collected
or
following
the
due
date
of
the
next
semiannual
tax
33
installment.
34
Current
Code
section
446.32
allows
the
purchaser
of
a
35
-8-
LSB
5734SV
(2)
84
md/sc
8/
9
S.F.
2240
parcel
sold
at
tax
sale
to
pay
taxes
on
the
parcel
for
a
1
subsequent
year
beginning
14
days
following
the
date
from
which
2
a
subsequent
year’s
installment
becomes
delinquent
as
provided
3
in
Code
section
445.37.
The
bill
changes
the
period
of
time
4
for
when
the
purchaser
may
begin
paying
taxes
for
a
subsequent
5
year
to
one
month
and
14
days
following
the
date
from
which
an
6
installment
becomes
delinquent.
7
-9-
LSB
5734SV
(2)
84
md/sc
9/
9
