General Assembly: 76 (1995 Regular GA) - Chapter 57 - Duties of county treasurers


Published: 1995

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99 lAWS OF THE SEVENTY-SIXTH GA, 1995 SESSION

CHAPTER 57 DUTIES OF COUNIY TREASURERS

S.F. 458

CH. 57

tAN ACT relating to the duties of the county treasurer and providing effective and applicability dates.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. Section 321.40, unnumbered paragraph 2, Code 1995, is amended to read as follows:

On or before the fifteenth day of the month of expiration of a vehicle's registration the county treasurer shall send a statement by mail of fees due to the appropriate owner of record. The statement shall be mailed to the most current address of record, showing information sufficient to identify the vehicle and a listing of the various fees as appropri- ate. Failure to receive a statement shall have no effect upon the accrual of penalty at the appropriate date. This paragFaph applies te eeunties with a pepwatien ef ene mmdred theusand er mere. This paragFaph applies te any eeHRty with a pepwatien ef less thaD ene hHRdred theusand at the diseretien ef the eeHRty treasurer.

Sec. 2. Section 321.45, subsection 4, Code 1995, is amended to read as follows: 4. '.VithiR seven days ef the sale and delivery ef a mebile heme, the dealer making the

sale shall eertify te the eel:lfity treasurer ef the eeHRty ·,r:here the unit is deiP.•ered, the Bame aDd address ef the purehaser, the paint ef deli·;ery te the purehaser, aDd the make, year ef manufaeture, taxable size, and ideRtifieatien number ef the Hnit. A mobile home dealer, as defined in section 322B.2, shall within fifteen days of acquiring a used mobile or manufactured home, titled in Iowa, apply for and obtain from the county treasurer of the dealer's county of residence a new certificate of title for the mobile or manufactured home.

Sec. 3. Section 331.506, subsection 1, Code 1995, is amended to read as follows: 1. Except as provided in subsections 2 and 3, the auditor shall sign or issue a county

warrant only after approval of the board by recorded vote. Each warrant shall be num- bered and the date, amount, number, and the name of the person to whom issued. and the purpose for which the warrant is issued, shall be reeemed and filed iB the au:diter's effiee entered in the county system. Each warrant shall be made payable to the person perform- ing the service or furnishing the supplies for which the warrant makes payment and the purpese fer wbieh the ·.varrant is issued shall be stated en it.

Sec. 4. Section 331.552, subsection 4, Code 1995, is amended to read as follows: 4. Keep the official county seal provided by the county. The official seal shall be an

impression seal on the face of which shall appear the name of the county, the word "county" which may be abbreviated, the word "treasurer" which may be abbreviated, and the word "Iowa". The impression of the seal shall be placed on each motor vehicle registratiea certificate of title signed by the treasurer.

Sec. 5. Section 331.553, Code 1995, is amended by adding the following new subsec- tion:

NEW SUBSECTION. 4. Charge five dollars, as an administrative expense, for every rate, charge, rental, or special assessment certified as a lien to the treasurer for collection. This amount shall be added to the amount of the lien, collected at the time of payment from the payor, and credited to the county general fund.

Sec. 6. Section 331.554, subsections 1, 3, and 4, Code 1995, are amended to read as follows:

1. Upon receipt of a warrant, scrip, or other evidence of the county's indebtedness, the treasurer shall endorse on it the date of its reeeipt, frem wham it is reeei>.<ed, &Bd the ameHBt '>Vhieh the treasurer paid en it payment.

tEstimate of additional local revenue expenditures required by state mandate on file with the Secretary of State

CH. 57 lAWS OF THE SEVEN1Y-SIXTH GA, 1995 SESSION 100

3. The treasurer shalll~ep a FeeeFEl ef all wammts issaed by the aaEliteF aBEl pFesenteEl feF payment iB a \VaFFallt beak enter into the county system the warrant number. date paid. and interest paid. if any. The tFeasaFeF shall FeeeFEl feF eaeh waFFant its IH:IHI:beF, Elate, priBeipal, name ef the ElFawee, when paid, te wham paid, aBEl the ameaat ef inteFest paid:

4. The treasurer shall return the paid warrants to the auditor. The tFeasaFeF shall eem pare the ·.vaFFants v;ith the wllfl'aB:t beel~ and the weFEl "eaB:eeleEl" shall be ·mitten eveF the miBHte ef the pFepeF IH:IHI:beFS iB the 'h'aFFant beak. The original warrant shall be pre- served for at least two years. The treasurer shall make monthly reports to show for each warrant the number, date, drawee's name, when paid, to whom paid, original amount, and interest.

Sec. 7. Section 331.554, subsection 2, Code 1995, is amended by striking the subsec- tion.

Sec. 8. Section 384.65, subsection 6, Code 1995, is amended to read as follows: 6. Any After December 1. if a special assessment is not delinquent. a property owner

may eleet te pay one-half or all of any the next annual installment of principal and interest of a special assessment iB advaoee, v;ith the seeeod semiaB:Baal payment ef eFEliBaey tues eelleeted iB the yeaF pFeeediBg the Elae Elate ef saeh iBstallment prior to the delinquency date of the installment. When the next installment has been paid in full, successive princi- pal installments may be prepaid. The county treasurer shall accept saeh paFtial payment the payments of the special assessment, and shall credit the next annual installment or future installments of saeh the special assessment to the extent of saeh the payment or payments, and shall remit the payments to the city. 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.

Sec. 9. Section 384.84, subsection 4, Code 1995, is amended to read as follows: 4. A lien shall not be imposed pursuant to this section for a delinquent charge of less

than five dollars. The governing body of the city utility or enterprise may charge up to five dollars, and the county treasurer may charge up to twe five dollars, as an administrative expense of certifying and filing this lien, which amounts shall be added to the amount of the lien to be collected at the time of payment of the assessment from the payor. Adminis- trative expenses collected by the county treasurer on behalf of the city utility or enterprise shall be paid to the governing body of the city utility or enterprise, and those collected by the county treasurer on behalf of the county shall be credited to the county general fund. The lien has equal precedence with ordinary taxes, may be certified to the county trea- surer and collected in the same manner as taxes, and is not divested by a judicial sale.

Sec. 10. Section 435.1, subsection 4, unnumbered paragraph 1, Code 1995, is amended by striking the unnumbered paragraph and inserting in lieu thereof the following:

"Mobile home park" means a site, lot, field, or tract of land upon which three or more mobile homes, manufactured homes, or modular homes, or a combination of any of these homes are placed on developed spaces and operated as a for-profit enterprise with water, sewer or septic, and electrical services available.

Sec. 11. Section 445.1, subsection 6, Code 1995, is amended to read as follows: 6. "Taxes" means an annual ad valorem tax, a special assessment, a drainage tax. a rate

or charge, and taxes on mebile homes pursuant to chapter 435 which are collectible by the county treasurer.

Sec. 12. Section 445.3, Code 1995, is amended by adding the following new unnum- bered paragraph:

NEW UNNUMBERED PARAGRAPH. This section is remedial and shall apply to all delinquent taxes included in a tax sale certificate of purchase issued to a county.

101 lAWS OF THE SEVENTY-SIXTH G.A., 1995 SESSION CH. 57

Upon assignment of a county-held tax sale certificate, this section shall not apply to the assignee.

Sec. 13. Section 445.4, Code 1995, is amended by adding the following new unnum- bered paragraph:

NEW UNNUMBERED PARAGRAPH. This section is remedial and shall apply to all delinquent taxes included in a tax sale certificate of purchase issued to a county. Upon assignment of a county-held tax sale certificate, this section shall not apply to the as- signee.

Sec. 14. Section 445.16, Code 1995, is amended by adding the following new unnum- bered paragraph:

NEW UNNUMBERED PARAGRAPH. If the treasurer determines that it is impractical to pursue collection of the total amount due through the tax sale and the personal judg- ment remedies, the treasurer shall make a written recommendation to the board of super- visors to abate the amount due. The board of supervisors shall abate, by resolution, the amount due and direct the treasurer to strike the amount due from the county system.

Sec. 15. Section 445.37, unnumbered paragraph 1, Code 1995, is amended to read as follows:

If the semiannual installment of any tax has not been paid before October 1 succeeding the levy, that amount becomes delinquent from October 1 after due Ullless. including those instances when the last day of September is a Saturday or Sunday iR vlhiell ease the ameUBt ef these tB:JEes heeemes delin<jHeat fFem the felle•,rr'.ng Taesday. If the second installment is not paid before April 1 succeeding its maturity, it becomes delinquent from April1 after due tmless. including those instances when the last day of March is a Saturday or Sunday iR whiell ease the ameUBt ef that installmeat heeemes delill<jHeBt frem the felle .. ·liBg Taes tlay. This paragraph dees aet apply applies to speeial assessmeats eF tates eF ellaFges all taxes as defined in section 445.1. subsection 6.

Sec. 16. Section 446.15, Code 1995, is amended to read as follows: 446.15 OFFER FOR SALE. The county treasurer shall, offer for sale. on the day of the sale effeF feF sale, each parcel

separately, for the total amount due against each parcel advertised for sale.

Sec. 17. Section 446.16, Code 1995, is amended to read as follows: 446.16 BID- PURCHASER. The person who offers to pay the total amount due, which is a lien on any parcel, for the

smallest percentage of the parcel is the purchaser, and when the purchaser designates the percentage of any parcel for which the purchaser will pay the total amount due, the per- centage thus designated shall give the person an undivided interest upon the issuance of a treasurer's deed, as provided in chapter 448. If two or more persons have placed an equal bid and the bids are the smallest percentage offered. the county treasurer shall use a random selection process to select the bidder to whom a certificate of purchase will be issued.

PARAGRAPH DIVIDED. The delinquent tax lien transfers with the tax sale certificate, whether held by the county or purchased by an individual, through assignment or direct purchase at the tax sale. The delinquent tax sale lien expires when the tax sale certificate expires.

Sec. 18. Section 446.19, unnumbered paragraph 1, Code 1995, is amended to read as follows:

When a parcel is offered at a tax sale under section 446.18, and no bid is received, or if the bid received is less than the total amount due, the county in which the parcel is located, through its heaR! ef sapef'Visem county treasurer, shall bid for the parcel a sum equal to

CH. 57 lAWS OF THE SEVENlY-SIXTH GA, 1995 SESSION 102

the total amount due. Money shall not be paid by the county or other tax-levying or tax- certifying body for the purchase, but each of the tax-levying and tax-certifying bodies having any interest in the taxes shall be charged with the total amount due the tax-levying or tax-certifying body as its just share of the purchase price.

Sec. 19. Section 446.20, Code 1995, is amended by adding the following new subsec- tion:

NEW SUBSECfiON. 3. This section is remedial and shall apply to all delinquent taxes included in a tax sale certificate of purchase issued to a county. Upon assignment of a county-held tax sale certificate, this section shall not apply to the assignee.

Sec. 20. Section 446.31, unnumbered paragraph 1, Code 1995, is amended to read as follows:

The certificate of purchase is assignable by endorsement and entry in the county system in the office of county treasurer of the county from which the certificate was issued, and when the assignment is so entered and the assignment transaction fee paid, it shall vest in the assignee or legal representatives of the assignee all the right and title of the assignor. The statement in the treasurer's deed of the fact of the assignment is presumptive evi- dence of that fact. For each assignment transaction. the treasurer shall charge the as- signee an assignment transaction fee of ten dollars to be deposited in the county general fund. The assignment transaction fee shall not be added to the amount necessarv to re- deem.

PARAGRAPH DMDED. When the county acquires a certificate of purchase, the OOaftl ef SHJJeiViseFS county may assign the certificate for the total amount due as of the date of assignment or compromise the total amount due and assign the certificate. A An assign- ment or a compromise and assignment shall be by written agreement. A copy of the agree- ment shall be filed with the treasurer. For each assignment transaction. the treasurer shall collect from the assignee an assignment transaction fee of ten dollars to be deposited in the county general fund. The assignment transaction fee shall not be added to the amount necessarv to redeem. All money received from the assignment of county-held certificates of purchase shall be apportioned to the tax-levying and certifying bodies in proportion to their interests in the taxes for which the parcel was sold with all interest. fees, and costs deposited in the county general fund. After assignment of a certificate of purchase which is held by the county, section 446.37 applies. In that instance, the three-year requirement shall be calculated from the date ef the assignment is recorded by the treasurer in the county system. When the assignment is entered and the assignment transaction fee is paid. all of the rights and title of the assignor shall vest in the assignee or the legal repre- sentative of the assignee. The statement in the treasurer's deed of the fact of the assign- ment is presumptive evidence of that fact.

Sec. 21. Section 447.9, unnumbered paragraph 2, Code 1995, is amended to read as follows:

Service of the notice shall alse be made by mail on any mortgagee having a lien upon the parcel, a vendor of the parcel under a recorded contract of sale, a lessor who has a re- corded lease or memorandum of a recorded lease, and any other person who has an inter- est of record, at the person's last known address, and on the state of Iowa in case of an old- age assistance lien by service upon the state department of human services. The notice shall alse be served on any city where the parcel is situated. Notice shall not be served after the filing of the affidavit required by section 447.12. Only those persons who are required to be seftt served the notice of expiration as provided in this section or who have acquired an interest in or possession of the parcel subsequent to the filing of the notice of expiration of the right of redemption are eligible to redeem a parcel from tax sale.

103 lAWS OF THE SEVENIY-SIXTH GA, 1995 SESSION

Sec. 22. Section 448.3, Code 1995, is amended to read as follows: 448.3 EXECUTION AND EFFECT OF DEED.

CH. 57

The deed shall be signed by the county treasurer as such, and acknowledged by the treasurer before some officer authorized to take acknowledgments, and when substan- tially thus executed and recorded in the proper record in the office of the recorder of the county in which the parcel is situated, shall vest in the purchaser all the right, title, inter- est, and estate of the former owner in and to the parcel conveyed, subject to all restrictive covenants, resulting from prior conveyances in the chain of title to the former owner, all the right and interest of a holder of a certificate of purchase from a tax sale occurring after the tax sale for which the deed was issued. and all the right, title, interest, and claim of the state and county to the parcel. The issuance of the deed shall operate to cancel all sus- pended taxes.

Sec. 23. Section 448.15, unnumbered paragraph 2, Code 1995, is amended to read as follows:

State of Iowa, ) ............. County. ) ss.

I, .......................................................... , being first duly sworn, on oath depose and say that on ............................................ (date) the county treasurer issued a tax deed to .............................................. (grantee) forthefollowingdescribedparcel: ....................... ; that the tax deed was filed for record in the office of the county recorder of .............. . county, Iowa, on .............. (date}, and appears in the records of the office in .............. .. county as recorded in Book ........... Page ........... of the .............. Records; and that .................. is aev,r iR pessessieR ef the paFeel aad claims title to an undivided = percent interest in the parcel by virtue of the tax deed, or purported tax title.

Sec. 24. Section 468.57, subsection 2, unnumbered paragraph 1, Code 1995, 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 7 4A. 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 install- ment 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 fol- lowing 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 accrued to the date of payment. Each installment of an assessment with interest on the unpaid balance is delinquent from October 1 after its due date, URless including those instances when the last day of September is a Saturday or Sunday, iR •.vhieh ease the installmeRt heeemes delinqt~eRt fFem the feDw .. ..=..ag Tl:lesday, and bears the same delinquent interest as ordinary taxes. When collected, the interest must be credited to the same drainage fund as the drainage special assessment.

Sec. 25. EFFECTIVE DATES. 1. This section and sections 17, 18, 20, and 21 of this Act, being deemed of immediate

importance, take effect upon enactment. 2. The remaining sections of this Act take effect July 1, 1995.

Sec. 26. APPUCABII11Y DATE. Section 10 of this Act applies to the tax year begin- ning July 1, 1995, for which taxes are payable during the fiscal year beginning July 1,

CH. 57 lAWS OF THE SEVENTY-SIXTH GA, 1995 SESSION 104

1996, and ending June 30, 1997.

Sec. 27. POUTICAL SUBDIVISIONS RESPONSIBLE FOR ADDED COSTS. Except as otherwise provided in this Act, the state shall not pay any additional costs incurred by a political subdivision as a result of this Act.

Approved April24, 1995

CHAPTER 58 CI1Y ASSESSMENTS FOR PUBUC IMPROVEMENT COSTS

H.F. 470

AN ACf relating to the assessment of certain public improvement costs to abutting property at the request of the property owner.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. Section 364.12, Code 1995, is amended by adding the following new sub- sections:

NEW SUBSECTION. 5. A city may cause, without prior determination and notice, the repair or replacement of public improvements including, but not limited to, sidewalks, water stop boxes, and driveway approaches if the property owner does all of the following:

a. Requests the repair and replacement of the public improvements specified in this subsection abutting the property owner's property located outside the lot and property lines and inside the curb lines.

b. Waives the requirement of a prior finding by the city council that the condition of the public improvements constitutes a nuisance and the requirement of prior notice.

c. Consents to the repair of the public improvements and the assessment of the cost of the repair to the abutting property.

NEW SUBSECTION. 6. If, in repairing and replacing improvements in the area be- tween the lot or property lines and the curb lines pursuant to subsection 5, it becomes necessary for the city to repair or replace adjacent improvements in the area, the cost of repairing or replacing the adjacent public improvements may be assessed, with consent of the property owner, against the property which the public improvements abut.

NEW SUBSECTION. 7. A city may accumulate individual assessments for the repair and replacement of sidewalks, driveway approaches, water stop boxes, or similar improve- ments or for the abatement of nuisances, and may periodically certify the assessments to the county treasurer under one or more assessment schedules.

Approved April24, 1995