Text: HSB709            Text: HSB711


House Study Bill 710

HOUSE FILE BY (PROPOSED COMMITTEE ON LOCAL GOVERNMENT BILL BY CHAIRPERSON VAN ENGELENHOVEN) Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to the powers and duties of the county treasurer 2 and including effective and applicability date provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5756YC 81 5 sc/cf/24 PAG LIN 1 1 Section 1. Section 12B.11, Code 2005, is amended to read 1 2 as follows: 1 3 12B.11 MANNER AND DETAILS OF SETTLEMENT. 1 4 At the time of any examination of any such office, or at 1 5 the time of any settlement with the treasurer in charge of any 1 6 such public funds, the treasurer shall is not required to 1 7 produce and count in the presence of the officer or officers 1 8 making such examination or settlement, unless otherwise 1 9 requested by the board of supervisors, all moneys or funds 1 10 then on deposit in the safe or vault in the treasurer's 1 11 office, and. The treasurer shall produce a statement of all 1 12 money or funds on deposit with any depository wherein the 1 13 treasurer is authorized to deposit such funds, and shall 1 14 correctly show the balance remaining on deposit in such 1 15 depository at the close of business on the day preceding the 1 16 day of such settlement. The treasurer shall also file a 1 17 statement setting forth the numbers, dates, and amounts of all 1 18 outstanding checks, or other items of difference, reconciling 1 19 the balance as shown by the treasurer's books with those of 1 20 the depositories. The state treasurer shall also file a 1 21 statement showing the numbers, dates, and amounts of all 1 22 United States government bonds held as part of said public 1 23 fund. 1 24 Sec. 2. Section 321.1, Code Supplement 2005, is amended by 1 25 adding the following new subsection: 1 26 NEW SUBSECTION. 15AA. "County system" means as defined in 1 27 section 445.1. 1 28 Sec. 3. Section 321.20, unnumbered paragraph 1, Code 1 29 Supplement 2005, is amended to read as follows: 1 30 Except as provided in this chapter, an owner of a vehicle 1 31 subject to registration shall make application to the county 1 32 treasurer of the county of the owner's residence, or if a 1 33 nonresident, to the county treasurer of the county where the 1 34 primary users of the vehicle are located, or if a lessor of 1 35 the vehicle pursuant to chapter 321F which vehicle has a gross 2 1 vehicle weight of less than ten thousand pounds, to the county 2 2 treasurer of the county of the lessee's residence, or if a 2 3 firm, association, or corporation with vehicles in multiple 2 4 counties, the owner may make application to the county 2 5 treasurer of the county where the primary user of the vehicle 2 6 is located, for the registration and issuance of a certificate 2 7 of title for the vehicle upon the appropriate form furnished 2 8 by the department. However, upon the transfer of ownership, 2 9 the owner of a vehicle subject to the proportional 2 10 registration provisions of chapter 326 shall make application 2 11 for registration and issuance of a certificate of title to 2 12 either the department or the appropriate county treasurer. 2 13 The application shall be accompanied by a fee of ten dollars, 2 14 and shall bear the owner's signature. A nonresident owner of 2 15 two or more vehicles subject to registration may make 2 16 application for registration and issuance of a certificate of 2 17 title for all vehicles subject to registration to the county 2 18 treasurer of the county where the primary user of any of the 2 19 vehicles is located. The owner of a mobile home or 2 20 manufactured home shall make application for a certificate of 2 21 title under this section from the county treasurer of the 2 22 county where the mobile home or manufactured home is located. 2 23 The application shall contain: 2 24 Sec. 4. Section 321.24, subsection 4, Code Supplement 2 25 2005, is amended to read as follows: 2 26 4. If the prior certificate of title is from another state 2 27 and indicates that the vehicle was rebuilt, the new 2 28 certificate of title and registration receipt shall contain 2 29 the designation of "REBUILT" stamped or printed on its face 2 30 together with the name of the state issuing the prior title. 2 31 The designation of "REBUILT" and the name of the other state 2 32 shall be retained on all subsequent Iowa certificates of title 2 33 for the vehicle. If the prior certificate of title is from 2 34 another state and indicates that the vehicle was rebuilt, the 2 35 registration receipt shall contain the designation of 3 1 "REBUILT" stamped and printed on its face. The stamped 3 2 designation of "REBUILT" shall be located on the center of the 3 3 right side of the registration receipt in black letters no 3 4 bigger than sixteen point type. The designation shall be 3 5 retained on the face of all subsequent certificates of title 3 6 and registration receipts for the vehicle. 3 7 Sec. 5. Section 321.25, unnumbered paragraph 1, Code 2005, 3 8 is amended to read as follows: 3 9 A vehicle may be operated upon the highways of this state 3 10 without registration plates for a period of forty=five sixty 3 11 days after the date of delivery of the vehicle to the 3 12 purchaser from a dealer if a card bearing the words 3 13 "registration applied for" is attached on the rear of the 3 14 vehicle. The card shall have plainly stamped or stenciled the 3 15 registration number of the dealer from whom the vehicle was 3 16 purchased and the date of delivery of the vehicle. In 3 17 addition, a dealer licensed to sell new motor vehicles may 3 18 attach the card to a new motor vehicle delivered by the dealer 3 19 to the purchaser even if the vehicle was purchased from an 3 20 out=of=state dealer and the card shall bear the registration 3 21 number of the dealer that delivered the vehicle. A dealer 3 22 shall not issue a card to a person known to the dealer to be 3 23 in possession of registration plates which may be attached to 3 24 the vehicle. A dealer shall not issue a card unless an 3 25 application for registration and certificate of title has been 3 26 made by the purchaser and a receipt issued to the purchaser of 3 27 the vehicle showing the fee paid by the person making the 3 28 application. Dealers' records shall indicate the agency to 3 29 which the fee is sent and the date the fee is sent. The 3 30 dealer shall forward the application by the purchaser to the 3 31 county treasurer or state office within thirty calendar days 3 32 from the date of delivery of the vehicle. However, if the 3 33 vehicle is subject to a security interest and has been offered 3 34 for sale pursuant to section 321.48, subsection 1, the dealer 3 35 shall forward the application by the purchaser to the county 4 1 treasurer or state office within thirty calendar days from the 4 2 date of the delivery of the vehicle to the purchaser. 4 3 Sec. 6. Section 321.30, subsection 13, Code 2005, is 4 4 amended by striking the subsection. 4 5 Sec. 7. Section 321.40, Code Supplement 2005, is amended 4 6 to read as follows: 4 7 321.40 APPLICATION FOR RENEWAL == NOTIFICATION == REASONS 4 8 FOR REFUSAL. 4 9 1. Application for renewal of a vehicle registration shall 4 10 be made on or after the first day of the month prior to the 4 11 month of expiration of registration and up to and including 4 12 the last day of the month following the month of expiration of 4 13 registration. The registration shall be renewed upon payment 4 14 of the appropriate registration fee. Application for renewal 4 15 for a vehicle registered under chapter 326 shall be made on or 4 16 after the first day of the month of expiration of registration 4 17 and up to and including the last day of the month following 4 18 the month of expiration of registration. 4 19 2. On or before the fifteenth day of the eleventh month of 4 20 a vehicle's registration year, the department shall create an 4 21 electronic file and the county treasurer shall send a 4 22 statement of fees due to the appropriate owner of record. 4 23 After the department has generated the electronic file used to 4 24 produce statements for a registration month, and before the 4 25 fifteenth day of the month following expiration of a vehicle's 4 26 registration year, the department shall create a subsequent 4 27 electronic file and the county treasurer shall send a 4 28 statement of fees due to the appropriate owner of record for 4 29 any vehicle subsequently registered for that registration 4 30 month. The statement shall be mailed or electronically 4 31 transmitted to the most current address of record, showing 4 32 information sufficient to identify the vehicle and a listing 4 33 of the various fees as appropriate. Failure to receive a 4 34 statement shall have no effect upon the accrual of penalty at 4 35 the appropriate date. 5 1 3. Registration receipts issued for renewals shall have 5 2 the word "renewal" imprinted thereon and, if the owner making 5 3 a renewal application has been issued a certificate of title, 5 4 the title number shall appear on the registration receipt. 5 5 All registration receipts for renewals shall be typewritten or 5 6 printed by other mechanical means. The applicant shall 5 7 receive a registration receipt. 5 8 4. The county treasurer shall refuse to renew the 5 9 registration of a vehicle registered to a person when notified 5 10 by the department through the distributed teleprocessing 5 11 network that the person has not paid restitution as defined 5 12 under section 910.1, subsection 4, to a clerk of the court 5 13 located within the state. Each clerk of court shall, on a 5 14 daily basis, notify the department through the Iowa court 5 15 information system of the full name, and social security 5 16 number, and amount due for restitution, including all 5 17 applicable fees and penalties, of all persons who owe 5 18 delinquent restitution and the full name and social security 5 19 number of all persons whose restitution obligation has been 5 20 satisfied or canceled. This paragraph subsection does not 5 21 apply to the transfer of a registration or the issuance of a 5 22 new registration. 5 23 The county treasurer may collect restitution for the clerk 5 24 of a district court located within the state from a person 5 25 applying for renewal of a vehicle registration. Upon payment 5 26 of the required restitution including applicable fees and 5 27 penalties, an administrative fee as provided in section 5 28 331.557, subsection 3A, and the registration fee, the county 5 29 treasurer shall issue the registration to the person. A 5 30 county treasurer collecting restitution for the clerk of court 5 31 shall update vehicle records on a daily basis for all persons 5 32 whose restitution obligations have been satisfied or canceled 5 33 by the county treasurer. On a monthly basis, the county 5 34 treasurer shall forward all restitution funds collected to the 5 35 department of revenue. The department of revenue shall 6 1 disburse the funds to the clerks of court where the plans of 6 2 restitution were filed. 6 3 5. The county treasurer shall refuse to renew the 6 4 registration of a vehicle registered to the applicant for 6 5 renewal of registration if the applicant has failed to pay any 6 6 local vehicle taxes due in that county on that vehicle or any 6 7 other vehicle owned or previously owned by the applicant until 6 8 such local vehicle taxes are paid. 6 9 6. The county treasurer shall refuse to renew the 6 10 registration of a vehicle registered to the applicant if the 6 11 county treasurer knows that the applicant has a delinquent 6 12 account, charge, fee, loan, taxes, or other indebtedness owed 6 13 to or being collected by the state, from information provided 6 14 pursuant to sections 8A.504 and 421.17. An applicant may 6 15 contest this action by requesting a contested case proceeding 6 16 from the agency that referred the debt for collection pursuant 6 17 to section 8A.504. The department of revenue and the state 6 18 department of transportation shall notify the county 6 19 treasurers of all persons who owe a charge, fee, loan, taxes, 6 20 or other indebtedness. 6 21 The county treasurer of the county of the person's 6 22 residence and in which the person's vehicle is registered may 6 23 collect a charge, fee, loan, taxes, or other indebtedness owed 6 24 to or being collected by the state from a person applying for 6 25 renewal of a vehicle registration. Upon full payment of the 6 26 required charge, fee, loan, taxes, or other indebtedness 6 27 including applicable fees and penalties, an administrative fee 6 28 as provided in section 331.557, subsection 3A, and the 6 29 registration fee, the county treasurer shall issue the 6 30 registration to the person. A county treasurer collecting for 6 31 the department of revenue shall update vehicle registration 6 32 records on a daily basis for all persons whose charge, fee, 6 33 loan, taxes, or other indebtedness have been satisfied or 6 34 canceled by the county treasurer. On a monthly basis, the 6 35 county treasurer shall forward all funds collected to the 7 1 department of revenue. 7 2 A county treasurer may collect a portion of the total 7 3 amount due toward a charge, fee, loan, taxes, or other 7 4 indebtedness owed to or being collected by the state. The 7 5 minimum payment amount shall be set by the department of 7 6 revenue. Upon receipt of the minimum payment amount, an 7 7 administrative fee as provided in section 331.557, subsection 7 8 3A, and the registration fee, the county treasurer shall issue 7 9 the registration to the person. 7 10 7. The county treasurer may refuse to renew the 7 11 registration of a vehicle registered to the applicant if the 7 12 county treasurer knows, from information provided through the 7 13 county system, that the person owns a mobile home or 7 14 manufactured home with delinquent tax owed to a county 7 15 pursuant to chapter 435. 7 16 If the county treasurer refuses to renew the applicant's 7 17 registration, the county treasurer of the county where renewal 7 18 of registration is applied for shall collect the delinquent 7 19 tax for the county where the mobile home or manufactured home 7 20 is located. Upon payment of the required amount for the 7 21 delinquent tax including applicable fees and penalties, an 7 22 administrative fee as provided in section 331.557, subsection 7 23 3A, and the registration fee, the county treasurer shall issue 7 24 the registration to the person. The county treasurer shall 7 25 cancel the registration restriction for the person for each 7 26 mobile or manufactured home parcel sold at tax sale pursuant 7 27 to chapter 446, except for those mobile or manufactured home 7 28 parcels sold at tax sale pursuant to section 446.18. The 7 29 county treasurer shall cancel the registration restriction for 7 30 the person for each tax sale certificate of title issued 7 31 pursuant to section 435.25. The county treasurer to whom the 7 32 delinquent taxes are paid shall update vehicle records to 7 33 remove registration restrictions that have been satisfied or 7 34 canceled by the county treasurer. 7 35 8. In addition to all other remedies and proceedings 8 1 provided by law for the collection of taxes, the county 8 2 treasurer may refuse to renew the registration of a vehicle 8 3 registered to the applicant if the county treasurer knows, 8 4 from information provided through the county system, that the 8 5 person is the owner of record of a building or improvement 8 6 with delinquent tax owed to a county and the owner of the 8 7 building or improvement is a person other than the owner of 8 8 the land on which the building or improvement is located. 8 9 If the county treasurer refuses to renew the applicant's 8 10 registration, the county treasurer of the county where renewal 8 11 of registration is applied for shall collect the delinquent 8 12 tax for the county where the building or improvement is 8 13 located. Upon payment of the required amount for the 8 14 delinquent tax including applicable fees and penalties, an 8 15 administrative fee as provided in section 331.557, subsection 8 16 3A, and the registration fee, the county treasurer shall issue 8 17 the registration to the person. The county treasurer to whom 8 18 the delinquent taxes are paid shall update vehicle records to 8 19 remove registration restrictions that have been satisfied or 8 20 canceled by the county treasurer. 8 21 9. When application is made for the renewal of a motor 8 22 vehicle registration on or after December 1, 1982, the person 8 23 in whose name the registration is recorded shall notify the 8 24 county treasurer of the type of fuel used by the vehicle if 8 25 the type of fuel used is different from that which is shown on 8 26 the registration receipt. If a motor vehicle registration 8 27 indicates that the vehicle uses or may use a special fuel as 8 28 defined in chapter 452A the county treasurer shall issue a 8 29 special fuel user identification sticker. The person who owns 8 30 or controls the vehicle shall affix the sticker in a prominent 8 31 place on the vehicle adjacent to the place where the special 8 32 fuel is delivered into the motor vehicle fuel supply tank. 8 33 Sec. 8. Section 321.46, subsection 1, Code Supplement 8 34 2005, is amended to read as follows: 8 35 1. The transferee shall, within thirty calendar days after 9 1 purchase or transfer, apply for and obtain from the county 9 2 treasurer of the person's residence, or, if a nonresident, the 9 3 county treasurer of the county where the primary users of the 9 4 vehicle are located or the county where all other vehicles 9 5 owned by the nonresident are registered, or, in the case of a 9 6 mobile home or manufactured home, the county treasurer of the 9 7 county where the mobile home or manufactured home is located, 9 8 or if a firm, association, or corporation with vehicles in 9 9 multiple counties, the transferee may apply for and obtain 9 10 from the county treasurer of the county where the primary user 9 11 of the vehicle is located, a new registration and a new 9 12 certificate of title for the vehicle except as provided in 9 13 section 321.25, 321.48, or 322G.12. The transferee shall 9 14 present with the application the certificate of title endorsed 9 15 and assigned by the previous owner and shall indicate the name 9 16 of the county in which the vehicle was last registered and the 9 17 registration expiration date. 9 18 Sec. 9. Section 321.52, subsection 3, Code Supplement 9 19 2005, is amended by adding the following new unnumbered 9 20 paragraph: 9 21 NEW UNNUMBERED PARAGRAPH. In an action for abandonment as 9 22 provided in chapter 555B, the county treasurer of the county 9 23 where the mobile home or manufactured home is located may 9 24 issue to the applicant a junking certificate for the mobile 9 25 home or manufactured home, upon presentation to the county 9 26 treasurer of satisfactory proof of right of possession and an 9 27 application for a junking certificate for the mobile home or 9 28 manufactured home. 9 29 Sec. 10. Section 321.52, subsection 4, paragraph b, Code 9 30 Supplement 2005, is amended to read as follows: 9 31 b. When a wrecked or salvage vehicle has been repaired, 9 32 the owner may apply for a regular certificate of title by 9 33 paying the appropriate fees and surrendering the salvage 9 34 certificate of title and a properly executed salvage theft 9 35 examination certificate. The county treasurer shall issue a 10 1 regular certificate of title which shall bear a designation 10 2 stamped or printed on the face of the title and stamped and 10 3 printed on the registration receipt indicating that the 10 4 vehicle was previously titled on a salvage certificate of 10 5 title in a form approved by the department. This designation 10 6 shall be included on every Iowa certificate of title and 10 7 registration receipt issued thereafter for the vehicle. The 10 8 stamped designation shall be in black and shall be in letters 10 9 no bigger than sixteen point type and located on the center of 10 10 the right side of the registration receipt. However, if 10 11 ownership of a stolen vehicle has been transferred to an 10 12 insurer organized under the laws of this state or admitted to 10 13 do business in this state, or if the transfer was the result 10 14 of a settlement with the owner of the vehicle arising from 10 15 damage to or the unrecovered theft of the vehicle, and if the 10 16 insurer certifies to the county treasurer on a form approved 10 17 by the department that the insurance company has received one 10 18 or more written estimates which state that the retail cost of 10 19 repairs including labor, parts, and other materials of all 10 20 damage to the vehicle is less than three thousand dollars, the 10 21 county treasurer shall issue to the insurance company the 10 22 regular certificate of title and registration receipt without 10 23 this designation. 10 24 Sec. 11. Section 321.101A, Code 2005, is amended to read 10 25 as follows: 10 26 321.101A REVOCATION OF REGISTRATION BY COUNTY TREASURER. 10 27 The county treasurer may revoke the registration and 10 28 registration plates of a vehicle if the registration fees are 10 29 paid by check, electronic payment, or credit card and the 10 30 check, electronic payment, or credit card is not honored by 10 31 the payer's financial institution or credit card company, upon 10 32 reasonable notice and demand. The owner of the vehicle or 10 33 person in possession of the registration and registration 10 34 plates for the vehicle shall immediately return the revoked 10 35 registration and registration plates to the appropriate county 11 1 treasurer's office. 11 2 Sec. 12. Section 321.123, subsection 1, unnumbered 11 3 paragraph 1, Code 2005, is amended to read as follows: 11 4 Travel trailers and fifth=wheel travel trailers, except 11 5 those in manufacturer's or dealer's stock, shall be subject to 11 6 an annual fee of twenty cents per square foot of floor space 11 7 computed on the exterior overall measurements, but excluding 11 8 three feet occupied by any trailer hitch as provided by and 11 9 certified to by the owner, to the nearest whole dollar, which 11 10 amount shall not be prorated or refunded; except the annual 11 11 fee for travel trailers of any type, when. When a travel 11 12 trailer or fifth=wheel travel trailer is registered in Iowa 11 13 for the first time or when removed from a manufacturer's or 11 14 dealer's stock, title is transferred, the annual fee shall be 11 15 prorated on a monthly basis. It is further provided the The 11 16 annual fee thus computed shall be limited reduced to seventy= 11 17 five percent of the full fee after the vehicle is more than 11 18 six model years old. 11 19 Sec. 13. Section 321.124, subsection 3, paragraph h, 11 20 subparagraph (5), Code 2005, is amended to read as follows: 11 21 (5) Fifty=five Thirty=five dollars for registration for 11 22 each succeeding model year. 11 23 Sec. 14. Section 321.126, unnumbered paragraph 1, Code 11 24 Supplement 2005, is amended to read as follows: 11 25 Refunds of unexpired vehicle registration fees shall be 11 26 allowed in accordance with this section, except that no refund 11 27 shall be allowed and paid if the unused portion of the fee is 11 28 less than ten dollars. Subsections 1 and 2 do not apply to 11 29 motor vehicles registered by the county treasurer. The 11 30 refunds shall be made as follows: 11 31 Sec. 15. Section 321.126, subsections 1, 2, 3, 4, and 7, 11 32 Code Supplement 2005, are amended to read as follows: 11 33 1. If the motor vehicle is destroyed by fire or accident, 11 34 or junked and its identity as a motor vehicle entirely 11 35 eliminated, the owner in whose name the motor vehicle was 12 1 registered at the time of destruction or dismantling shall 12 2 return the plates to the department and within thirty days 12 3 thereafter make a statement of such destruction or dismantling 12 4 and make claim for refund. With reference to the destruction 12 5 or dismantling of a vehicle, no refund shall be allowed unless 12 6 a junking certificate has been issued, as provided in section 12 7 321.52. 12 8 2. If the motor vehicle is stolen, the owner shall give 12 9 notice of the theft to the department within five days. If 12 10 the motor vehicle is not recovered by the owner thirty days 12 11 prior to the end of the current registration year, the owner 12 12 shall make a statement of the theft and make claim for refund. 12 13 3. If the motor vehicle is placed in storage by the owner 12 14 upon the owner's entry into the military service of the United 12 15 States, the owner shall return the plates to the county 12 16 treasurer or the department and make a statement regarding the 12 17 storage and military service and make claim for refund. 12 18 Whenever the owner of a motor vehicle so placed in storage 12 19 desires to again register the vehicle, the county treasurer or 12 20 department shall compute and collect the fees for registration 12 21 for the registration year commencing in the month the vehicle 12 22 is removed from storage. 12 23 4. If the motor vehicle is registered by the county 12 24 treasurer during the current registration year and the owner 12 25 or lessee registers the vehicle for proportional registration 12 26 under chapter 326, the owner of the registered vehicle shall 12 27 surrender the registration plates to the county treasurer and 12 28 may file a claim for refund. In lieu of a refund, a credit 12 29 for the registration fees paid to the county treasurer may be 12 30 applied by the department to the owner or lessee's 12 31 proportional registration fees upon the surrender of the 12 32 county plates and registration. 12 33 7. If the owner of the motor vehicle moves out of state, 12 34 the owner may make a claim for a refund by returning the Iowa 12 35 registration plates, along with evidence of the vehicle's 13 1 registration in another jurisdiction, to the county treasurer 13 2 of the county in which the motor vehicle was registered within 13 3 six months of the out=of=state registration. For purposes of 13 4 section 321.127, the unexpired months remaining in the 13 5 registration year shall be calculated on the basis of the 13 6 effective date of the out=of=state registration. However, for 13 7 the purpose of timely issuance of the refund, the claim for a 13 8 refund under this subsection is considered to be filed on the 13 9 date the registration documents are received by the county 13 10 treasurer. 13 11 Sec. 16. Section 321.127, subsections 1 and 4, Code 2005, 13 12 are amended to read as follows: 13 13 1. The refund of the registration fee for motor vehicles 13 14 shall be computed on the basis of the number of unexpired 13 15 months remaining in the registration year from date of filing 13 16 of the claim for refund with the county treasurer, computed to 13 17 the nearest dollar. 13 18 4. Refunds for motor vehicles registered for proportional 13 19 registration under chapter 326 shall be paid on the basis of 13 20 unexpired complete calendar months remaining in the 13 21 registration year from the date the claim for refund, license 13 22 plate, and registration receipt are received by the 13 23 department. 13 24 Sec. 17. Section 331.552, subsection 23, Code Supplement 13 25 2005, is amended to read as follows: 13 26 23. Collect a fee of ten twenty dollars for issuing a tax 13 27 sale certificate or a certificate of redemption from tax sale. 13 28 Sec. 18. Section 331.552, Code Supplement 2005, is amended 13 29 by adding the following new subsection: 13 30 NEW SUBSECTION. 36. Destroy mobile home and manufactured 13 31 home tax lists after ten years have elapsed from the end of 13 32 the fiscal year in which the list was created. 13 33 Sec. 19. Section 331.557, Code 2005, is amended by adding 13 34 the following new subsection: 13 35 NEW SUBSECTION. 3A. Charge an administrative fee for all 14 1 restitution, charges, fees, loans, taxes, or other 14 2 indebtedness collected by the treasurer from a person applying 14 3 for renewal of a vehicle registration pursuant to section 14 4 321.40, subsections 4, 6, 7, and 8. This amount shall be 14 5 added to the total amount due, collected at the time of 14 6 payment from the payor, and credited to the county general 14 7 fund. 14 8 Sec. 20. Section 331.559, subsection 15, Code 2005, is 14 9 amended to read as follows: 14 10 15. Maintain a suspended tax list book as provided in 14 11 section 427.12. After ten years from the date of payment, 14 12 abatement, or cancellation of a suspended tax, special 14 13 assessment, rate, or charge, the county treasurer may dispose 14 14 of the official record of the suspended tax, special 14 15 assessment, rate, or charge. 14 16 Sec. 21. Section 331.904, subsection 1, Code 2005, is 14 17 amended to read as follows: 14 18 1. The annual salary of the first and second deputy 14 19 officer of the office of auditor, treasurer, and recorder, and 14 20 the deputy in charge of the motor vehicle registration and 14 21 title division, and the deputy in charge of driver's license 14 22 issuance shall each be an amount not to exceed eighty percent 14 23 of the annual salary of the deputy's principal officer. In 14 24 offices where more than two deputies are required, each 14 25 additional deputy shall be paid an amount not to exceed 14 26 seventy=five percent of the principal officer's salary. The 14 27 amount of the annual salary of each deputy shall be certified 14 28 by the principal officer to the board and, if a deputy's 14 29 salary does not exceed the limitations specified in this 14 30 subsection, the board shall certify the salary to the auditor. 14 31 The board shall not certify a deputy's salary which exceeds 14 32 the limitations of this subsection. 14 33 Sec. 22. Section 349.16, subsection 3, Code 2005, is 14 34 amended to read as follows: 14 35 3. The reports of the county treasurer, including a 15 1 schedule of the receipts and expenditures of the county and 15 2 the current cash balance in each fund in the treasurer's 15 3 office together with the total of warrants outstanding against 15 4 each of said the funds as shown by the warrant register in the 15 5 auditor's office. A listing of warrants outstanding is not 15 6 required if the county issues checks in lieu of warrants, and 15 7 there are no remaining outstanding warrants issued by the 15 8 county. 15 9 Sec. 23. Section 445.5, Code Supplement 2005, is amended 15 10 by adding the following new subsection: 15 11 NEW SUBSECTION. 4A. Failure to receive a tax statement is 15 12 not a defense to the payment of the total amount due. 15 13 Sec. 24. Section 445.36, Code 2005, is amended to read as 15 14 follows: 15 15 445.36 PAYMENT == INSTALLMENTS. 15 16 1. The taxes which become delinquent during the fiscal 15 17 year are for the previous fiscal year. 15 18 2. A demand of taxes is not necessary, but every person 15 19 subject to taxation shall attend at the office of the county 15 20 treasurer and pay the taxes either in full, or one=half of the 15 21 taxes before September 1 succeeding the levy, and the 15 22 remaining half before March 1 following. However, if the 15 23 first installment of taxes is delinquent and not paid as of 15 24 February 1, the treasurer shall mail a notice to the taxpayer 15 25 of the delinquency and the due date for the second 15 26 installment. Failure to receive a mailed notice is not a 15 27 defense to the payment of the total amount due. This section 15 28 subsection does not apply to special assessments, or rates or 15 29 charges. 15 30 3. If an installment of taxes, or an annual payment in the 15 31 case of special assessments, or payment in full in the case of 15 32 rates or charges, is delinquent and not paid as of February 1, 15 33 the treasurer shall notify the taxpayer of the delinquency and 15 34 the due date for the second installment. Failure to receive 15 35 notice is not a defense to the payment of the total amount 16 1 due. 16 2 Sec. 25. Section 446.9, subsection 1, Code 2005, is 16 3 amended to read as follows: 16 4 1. A notice of the date, time, and place of the annual tax 16 5 sale shall be served upon the person in whose name the parcel 16 6 subject to sale is taxed. The county treasurer shall serve 16 7 the notice by sending it by regular first class mail to the 16 8 person's last known address not later than May 1 of each 16 9 fiscal year. However, in those instances when May 1 is a 16 10 Saturday or Sunday, the notice shall be served not later than 16 11 the first business day of May. The notice shall contain a 16 12 description of the parcel to be sold which is clear, concise, 16 13 and sufficient to distinguish the parcel to be sold from all 16 14 other parcels. It shall also contain the amount of delinquent 16 15 taxes for which the parcel is liable each year, the amount of 16 16 the interest and fees, and the amount of the service fee as 16 17 provided in section 446.10, subsection 2, all to be 16 18 incorporated as a single sum. The notice shall contain a 16 19 statement that, after the sale, if the parcel is not redeemed 16 20 within the period provided in chapter 447, the right to redeem 16 21 expires and a deed may be issued. 16 22 Sec. 26. NEW SECTION. 446.19B PUBLIC NUISANCE TAX SALE 16 23 == REHABILITATION FOR USE AS HOUSING. 16 24 1. The board of supervisors of a county may adopt an 16 25 ordinance authorizing the county treasurer to separately offer 16 26 and sell at the annual tax sale delinquent taxes on parcels 16 27 that are abandoned property and are assessed as residential 16 28 property or as commercial multifamily housing property and 16 29 that are, or are likely to become, a public nuisance. This 16 30 section may only be used by a county or by a city in the 16 31 county if such an ordinance is in effect. 16 32 2. On or before May 15, the county or city may file with 16 33 the county treasurer a verified statement containing a listing 16 34 of parcels and a declaration that each parcel is abandoned 16 35 property, each parcel is assessed as residential property or 17 1 as commercial multifamily housing property, each parcel is, or 17 2 is likely to become, a public nuisance, and that each parcel 17 3 is suitable for use as housing following rehabilitation. 17 4 3. The verified statement shall be published at the same 17 5 time and in the same manner as the notice of the annual tax 17 6 sale and the requirements in section 446.9, subsection 2, for 17 7 publication of notice of the annual tax sale also apply to 17 8 publication of the verified statement. 17 9 4. On the day of the regular tax sale, or any continuance 17 10 or adjournment of the tax sale, the treasurer shall separately 17 11 offer and sell those parcels listed in a verified statement 17 12 timely received and properly published and which remain liable 17 13 to sale for delinquent taxes. This sale shall be known as the 17 14 "public nuisance tax sale". Notwithstanding any provision to 17 15 the contrary, the percentage interest that may be purchased in 17 16 a parcel offered for sale under this section shall not be less 17 17 than one hundred percent. 17 18 5. To be eligible to bid on parcels under this section, a 17 19 prospective bidder shall enter into a rehabilitation agreement 17 20 with the county, or with the city if the property is located 17 21 within a city, to demonstrate the intent to rehabilitate the 17 22 property for use as housing if the property is not redeemed. 17 23 6. If after issuance of a tax sale deed to the holder of a 17 24 certificate of purchase at the public nuisance tax sale, the 17 25 tax sale deed holder determines that a building, structure, or 17 26 other improvement located on the parcel cannot be 17 27 rehabilitated for habitation, the tax sale deed holder may 17 28 request approval from the board of supervisors, or the city 17 29 council if the property is located within a city, to remove, 17 30 dismantle, or demolish the building, structure, or other 17 31 improvement. 17 32 7. When a parcel is offered at public nuisance tax sale 17 33 and no bid is received, or if the bid received is less than 17 34 the total amount due, the county in which the parcel is 17 35 located, through its county treasurer, shall bid for the 18 1 parcel a sum equal to the total amount due. Money shall not 18 2 be paid by the county or city for the purchase, but each of 18 3 the tax=levying and tax=certifying bodies having any interest 18 4 in the taxes shall be charged with the total amount due the 18 5 tax=levying or tax=certifying body as its just share of the 18 6 purchase price. 18 7 8. The tax sale certificate holder may assign the tax sale 18 8 certificate obtained pursuant to this section. 18 9 9. For purposes of this section, "abandoned property" 18 10 means the same as defined in section 446.19A, and "public 18 11 nuisance" means the same as defined in section 657A.1. 18 12 Sec. 27. Section 446.31, unnumbered paragraph 2, Code 18 13 2005, is amended to read as follows: 18 14 When the county acquires a certificate of purchase, the 18 15 county may assign the certificate for the total amount due as 18 16 of the date of assignment or compromise the total amount due 18 17 and assign the certificate. An assignment or a compromise and 18 18 assignment shall be by written agreement. A copy of the 18 19 agreement shall be filed with the treasurer. For each 18 20 assignment transaction, the treasurer shall collect from the 18 21 assignee an assignment transaction fee of ten dollars to be 18 22 deposited in the county general fund. The assignment 18 23 transaction fee shall not be added to the amount necessary to 18 24 redeem. All money received from the assignment of county=held 18 25 certificates of purchase shall be apportioned to the tax= 18 26 levying and certifying bodies in proportion to their interests 18 27 in the taxes for which the parcel was sold with all interest, 18 28 fees, and costs deposited in the county general fund. After 18 29 assignment of a certificate of purchase which is held by the 18 30 county, section 446.37 applies. In that instance, the three= 18 31 year requirement shall be calculated the date of cancellation 18 32 shall be three years from the date the assignment is recorded 18 33 by the treasurer in the county system. However, in the case 18 34 of a tax sale certificate issued pursuant to section 446.19B 18 35 and assigned by the county, the date of cancellation shall be 19 1 one year from the date the assignment is recorded by the 19 2 treasurer in the county system. When the assignment is 19 3 entered and the assignment transaction fee is paid, all of the 19 4 rights and title of the assignor shall vest in the assignee or 19 5 the legal representative of the assignee. The statement in 19 6 the treasurer's deed of the fact of the assignment is 19 7 presumptive evidence of that fact. 19 8 Sec. 28. Section 446.32, Code 2005, is amended to read as 19 9 follows: 19 10 446.32 PAYMENT OF SUBSEQUENT TAXES BY PURCHASER. 19 11 The county treasurer shall provide to the purchaser of a 19 12 parcel sold at tax sale a receipt for the total amount paid by 19 13 the purchaser after the date of purchase for a subsequent 19 14 year. Taxes for a subsequent year may be paid by the 19 15 purchaser beginning fourteen days following the date from 19 16 which an installment becomes delinquent as provided in section 19 17 445.37. Notwithstanding any provision to the contrary, a 19 18 subsequent payment must be received and recorded by the 19 19 treasurer in the county system no later than five p.m. on the 19 20 last business day of the month for interest for that month to 19 21 accrue and be added to the amount due under section 447.1. 19 22 However, the treasurer may establish a deadline for receipt of 19 23 subsequent payments that is other than five p.m. on the last 19 24 business day of the month to allow for timely processing of 19 25 the subsequent payments. Late interest shall be calculated 19 26 through the date that the subsequent payment is recorded by 19 27 the treasurer in the county system. In no instance shall the 19 28 date of postmark of a subsequent payment be used by a 19 29 treasurer either to calculate interest or to determine whether 19 30 interest shall accrue on the subsequent payment. 19 31 Sec. 29. Section 446.37, Code Supplement 2005, is amended 19 32 to read as follows: 19 33 446.37 CANCELLATION OF SALE. 19 34 After three years have elapsed from the time of any tax 19 35 sale, or after one year has elapsed from the time of any tax 20 1 sale under section 446.19B, and the holder of a certificate 20 2 has not filed an affidavit of service of notice of expiration 20 3 of right of redemption under section 447.12, the county 20 4 treasurer shall cancel the sale from the county system. 20 5 However, if the filing of affidavit of service is stayed by 20 6 operation of law, the time period for the filing of the 20 7 affidavit shall not expire until the later of six months after 20 8 the stay has been lifted or three years from the time of the 20 9 tax sale, and in the case of a tax sale under section 446.19B, 20 10 the time period for the filing of the affidavit shall not 20 11 expire until the later of six months after the stay has been 20 12 lifted or one year from the time of the tax sale. This 20 13 section does not apply to certificates of purchase at tax sale 20 14 which are held by a county. 20 15 Sec. 30. Section 447.1, unnumbered paragraph 1, Code 2005, 20 16 is amended to read as follows: 20 17 A parcel sold under this chapter and chapter 446 may be 20 18 redeemed at any time before the right of redemption expires, 20 19 by payment to the county treasurer, to be held by the 20 20 treasurer subject to the order of the purchaser, of the amount 20 21 for which the parcel was sold, including the fee for the 20 22 certificate of purchase, and interest of two percent per 20 23 month, counting each fraction of a month as an entire month, 20 24 from the month of sale, and the total amount paid by the 20 25 purchaser or the purchaser's assignee for any subsequent year, 20 26 with interest at the same rate added on the amount of the 20 27 payment for each subsequent year from the month of payment, 20 28 counting each fraction of a month as an entire month. The 20 29 amount of interest must be at least one dollar and shall be 20 30 rounded to the nearest whole dollar. Interest shall accrue on 20 31 subsequent amounts from the month of payment by the 20 32 certificate holder as provided in section 446.32. The 20 33 redemption must be received by the treasurer on or before the 20 34 last day of the month to avoid additional interest being added 20 35 to the amount necessary to redeem. However, if the last day 21 1 of a month falls on a Saturday, Sunday, or a holiday, the 21 2 payment must be received by the treasurer by the close of 21 3 business on the first business day of the following month. 21 4 Sec. 31. Section 447.5, Code 2005, is amended to read as 21 5 follows: 21 6 447.5 CERTIFICATE OF REDEMPTION == ISSUED BY TREASURER. 21 7 The county treasurer, upon application of a party to redeem 21 8 a parcel sold at a tax sale, and being satisfied that the 21 9 party has a right to redeem the parcel upon the payment of the 21 10 proper amount, shall issue to the party a certificate of 21 11 redemption, setting forth the facts of the sale substantially 21 12 as contained in the certificate, the date of the redemption, 21 13 the amount paid, and by whom redeemed, and shall make the 21 14 proper entries in the county system in the treasurer's office. 21 15 The amount of the fee shall be as provided in section 331.552, 21 16 subsection 23, for either the original certificate or 21 17 duplicate certificate. 21 18 Sec. 32. Section 447.9, subsection 1, Code 2005, is 21 19 amended to read as follows: 21 20 1. After one year and nine months from the date of sale, 21 21 or after nine months from the date of a sale made under 21 22 section 446.18 or 446.39, or after three months from the date 21 23 of a sale made under section 446.19A or 446.19B, the holder of 21 24 the certificate of purchase may cause to be served upon the 21 25 person in possession of the parcel, and also upon the person 21 26 in whose name the parcel is taxed, a notice signed by the 21 27 certificate holder or the certificate holder's agent or 21 28 attorney, stating the date of sale, the description of the 21 29 parcel sold, the name of the purchaser, and that the right of 21 30 redemption will expire and a deed for the parcel be made 21 31 unless redemption is made within ninety days from the 21 32 completed service of the notice. The notice shall be served 21 33 by both regular mail and certified mail to the person's last 21 34 known address and such service is deemed completed when the 21 35 notice by certified mail is deposited in the mail and 22 1 postmarked for delivery. The ninety=day redemption period 22 2 begins as provided in section 447.12. When the notice is 22 3 given by a county as a holder of a certificate of purchase the 22 4 notice shall be signed by the county treasurer or the county 22 5 attorney, and when given by a city, it shall be signed by the 22 6 city officer designated by resolution of the council. When 22 7 the notice is given by the Iowa finance authority or a city or 22 8 county agency holding the parcel as part of an Iowa 22 9 homesteading project, it shall be signed on behalf of the 22 10 agency or authority by one of its officers, as authorized in 22 11 rules of the agency or authority. 22 12 Sec. 33. Section 447.12, Code 2005, is amended to read as 22 13 follows: 22 14 447.12 WHEN SERVICE DEEMED COMPLETE == PRESUMPTION. 22 15 Service is complete only after an affidavit has been filed 22 16 with the county treasurer, showing the making of the service, 22 17 the manner of service, the time when and place where made, 22 18 under whose direction the service was made, and costs incurred 22 19 as provided in section 447.13. Costs not filed with the 22 20 treasurer before a redemption is complete shall not be 22 21 collected by the treasurer. Costs shall not be filed with the 22 22 treasurer prior to the filing of the affidavit. The affidavit 22 23 shall be made by the holder of the certificate or by the 22 24 holder's agent or attorney, and in either of the latter cases 22 25 stating that the affiant is the agent or attorney of the 22 26 holder of the certificate. The affidavit shall be filed by 22 27 the treasurer and entered in the county system and is 22 28 presumptive evidence of the completed service of the notice. 22 29 The right of redemption shall not expire until ninety days 22 30 after service is complete. A redemption shall not be 22 31 considered valid unless received by the treasurer prior to the 22 32 close of business on the ninetieth day from the date of 22 33 completed service except in the case of a public bidder 22 34 certificate held by the county in which case the county may 22 35 accept a redemption at any time prior to the issuance of the 23 1 tax deed. However, if the ninetieth day falls on a Saturday, 23 2 Sunday, or a holiday, payment of the total redemption amount 23 3 must be received by the treasurer before the close of business 23 4 on the first business day following the ninetieth day. The 23 5 date of postmark of a redemption shall not be considered as 23 6 the day the redemption was received by the treasurer for 23 7 purposes of the ninety=day time period. When the parcel is 23 8 held by a city or county, a city or county agency, or the Iowa 23 9 finance authority, for use in an Iowa homesteading project, 23 10 whether or not the parcel is the subject of a conditional 23 11 conveyance granted under the project, the affidavit shall be 23 12 made by the treasurer of the county or the county attorney, a 23 13 city officer designated by resolution of the council, or on 23 14 behalf of the agency or authority, by one of its officers as 23 15 authorized in rules of the agency or authority. 23 16 Sec. 34. Section 555C.1, subsection 5, paragraph b, Code 23 17 2005, is amended to read as follows: 23 18 b. A lien of record, other than a tax lien for delinquent 23 19 taxes as provided in chapter 435, does not exist against the 23 20 home. A lien exists only if the real property owner receives 23 21 notice of a lien on the standardized registration form 23 22 completed by an owner or occupant pursuant to chapter 562B, or 23 23 a lien has been filed in the state or county records on a date 23 24 before the home is considered to be valueless. 23 25 Sec. 35. Section 555C.1, subsection 5, Code 2005, is 23 26 amended by adding the following new paragraph: 23 27 NEW PARAGRAPH. d. A tax sale lien created by issuance of 23 28 a tax sale certificate as provided in chapter 446 does not 23 29 exist against the home, except for a tax sale lien created by 23 30 issuance of a tax sale certificate when the holder of the tax 23 31 sale certificate is the county. 23 32 Sec. 36. Section 555C.2, Code 2005, is amended to read as 23 33 follows: 23 34 555C.2 REMOVAL OR TRANSFER OF TITLE OF VALUELESS HOME == 23 35 PRESUMPTION OF VALUE. 24 1 1. An owner of a manufactured home community or mobile 24 2 home park may remove, or cause to be removed, from the 24 3 manufactured home community or mobile home park a valueless 24 4 home and personal property associated with the home at any 24 5 time following a determination of abandonment by the 24 6 manufactured home community or mobile home park owner in 24 7 accordance with section 562B.27, subsection 1, and an order of 24 8 removal pursuant to chapter 648 without further notice to the 24 9 owner or occupant of the valueless home. Within At the time 24 10 of application for transfer of title or junking certificate 24 11 and within ten days of the removal or transfer of title of the 24 12 valueless home, the manufactured home community or mobile home 24 13 park owner shall give written notice to the county treasurer 24 14 for the county in which the manufactured home community or 24 15 mobile home park is located by affidavit which shall include a 24 16 description of the valueless home, its owner or occupant, if 24 17 known, the date of removal or transfer of title, and if 24 18 applicable, the name and address of any third party to whom a 24 19 new title or junking certificate shall be issued. 24 20 2. A valueless home and any personal property associated 24 21 with the valueless home shall be conclusively deemed in value 24 22 to be equal to or less than the reasonable cost of disposal 24 23 plus all sums owing to the manufactured home community or 24 24 mobile home park owner pertaining to the valueless home, if 24 25 the manufactured home community or mobile home park owner or 24 26 an agent of the owner removes the home and personal property 24 27 to a demolisher, sanitary landfill, or other lawful disposal 24 28 site or if the manufactured home community or mobile home park 24 29 owner allows a disinterested third party to remove the 24 30 valueless home and personal property or to leave the home in 24 31 the manufactured home community or mobile home park in a 24 32 transaction with a disinterested third party in which the 24 33 manufactured home community or mobile home park owner receives 24 34 no consideration. 24 35 Sec. 37. Section 555C.3, Code 2005, is amended to read as 25 1 follows: 25 2 555C.3 NEW TITLE == THIRD PARTY. 25 3 If a new title to a valueless home is to be issued to a 25 4 third party, the county treasurer shall issue a new title, 25 5 upon receipt of the affidavit required in section 555C.2, and 25 6 payment of a fee pursuant to section 321.47. Any, and full 25 7 payment of any tax lien levied pursuant to chapter 435 is 25 8 canceled and the. The ownership interest of the previous 25 9 owner or occupant of the valueless home is terminated as of 25 10 the date of issuance of the new title. If a junking 25 11 certificate for a valueless home is to be issued to a third 25 12 party, the county treasurer shall issue the junking 25 13 certificate at no charge upon receipt of the affidavit 25 14 required in section 555C.2. Any tax lien levied pursuant to 25 15 chapter 435 or tax sale certificate issued pursuant to chapter 25 16 446 and held by the county is canceled and the ownership 25 17 interest of the previous owner or occupant of the valueless 25 18 home is terminated as of the issuance date of the junking 25 19 certificate. The new title or junking certificate owner shall 25 20 take the title free of all rights and interests even though 25 21 the manufactured home community or mobile home park owner 25 22 fails to comply with the requirements of this chapter or any 25 23 judicial proceedings, if the new title or junking certificate 25 24 owner acts in good faith. 25 25 Sec. 38. Section 555C.4, Code 2005, is amended to read as 25 26 follows: 25 27 555C.4 REMOVAL BY MANUFACTURED HOME COMMUNITY OR MOBILE 25 28 HOME PARK OWNER. 25 29 Unless the valueless home is to be titled or a junking 25 30 certificate is to be issued in the name of a third party, the 25 31 manufactured home community or mobile home park owner may 25 32 obtain a junking certificate and dispose of a valueless home 25 33 and any personal property to a demolisher, sanitary landfill, 25 34 or other lawful disposal site under the terms and conditions 25 35 as the manufactured home community or mobile home park owner 26 1 shall determine. 26 2 Sec. 39. ESTABLISHMENT OF COUNTY TREASURER'S 26 3 ADMINISTRATIVE FEE. The amount of the administrative fee to 26 4 be charged by county treasurers for collection of restitution 26 5 and charges, fees, loans, taxes, or other indebtedness from 26 6 applicants for motor vehicle registration renewal shall be 26 7 established pursuant to a statewide study conducted by the 26 8 Iowa state county treasurers association, to be completed by 26 9 December 31, 2006, so that the fee charged will be consistent 26 10 for all county treasurers. 26 11 Sec. 40. EFFECTIVE AND APPLICABILITY DATES. 26 12 1. The sections of this Act amending sections 12B.11, 26 13 321.101A, and 349.16, being deemed of immediate importance, 26 14 take effect upon enactment. 26 15 2. The section of this Act providing for a study to 26 16 establish a county treasurer's administrative fee, being 26 17 deemed of immediate importance, takes effect upon enactment. 26 18 3. The sections of this Act amending section 331.552, 26 19 subsection 23, and sections 446.32, 447.1, 447.5, and 447.12, 26 20 being deemed of immediate importance, take effect upon 26 21 enactment and apply to parcels sold at tax sales held on or 26 22 after June 1, 2006. 26 23 4. The sections of this Act amending sections 321.123, 26 24 321.124, 321.126, and 321.127 take effect January 1, 2007. 26 25 5. The sections of this Act amending sections 321.1, 26 26 321.25, 321.30, 321.40, and 331.557 take effect July 1, 2007. 26 27 EXPLANATION 26 28 This bill makes various changes relating to the duties of 26 29 county treasurers. 26 30 Code section 12B.11 is amended, effective upon enactment of 26 31 the bill, to provide that the county treasurer is required to 26 32 produce and count in the presence of an examining officer all 26 33 moneys and funds on deposit in the safe or vault in the 26 34 treasurer's office only if requested to do so by the board of 26 35 supervisors. 27 1 Code sections 321.20 and 321.46 are amended to permit a 27 2 firm, association, or corporation that owns vehicles in more 27 3 than one county to register a vehicle in the county where the 27 4 primary user of the vehicle is located, rather than in the 27 5 county of the owner's residence. 27 6 Code sections 321.24 and 321.52 are amended to eliminate an 27 7 obsolete requirement that certificates of title and 27 8 registration receipts for rebuilt vehicles, and for wrecked or 27 9 salvage vehicles that have been repaired, be stamped with the 27 10 rebuilt or salvage designation. The designation is now 27 11 printed electronically by the vehicle registration and titling 27 12 system. 27 13 Code section 321.25 is amended, effective July 1, 2007, to 27 14 extend the period of time that a vehicle may be operated 27 15 pending receipt of registration plates from 45 days to 60 27 16 days. Since current law allows vehicle dealers 30 days to 27 17 forward an application for registration and title to the 27 18 county treasurer, this extension applies to the amount of time 27 19 the county treasurers have to issue the registration and 27 20 title. 27 21 Code sections 321.1, 321.30, 321.40, and 331.557 are 27 22 amended, effective July 1, 2007, to expand the ability of 27 23 county treasurers to collect certain moneys owed to a county 27 24 or the state from persons applying for renewal of their 27 25 vehicle registration. This ability is facilitated by the 27 26 motor vehicle registration and titling system now used by 27 27 treasurers statewide. Currently, a treasurer is required to 27 28 refuse registration renewal if the treasurer is notified by 27 29 the state department of transportation that the applicant has 27 30 not paid restitution to a clerk of court in the state. The 27 31 bill allows the county treasurer to collect the restitution 27 32 from the applicant, along with applicable fees and penalties, 27 33 and to then renew the registration. Similarly, current law 27 34 requires a county treasurer to refuse to renew a vehicle 27 35 registration if the treasurer knows that the person has a 28 1 delinquent account, charge, fee, loan, taxes, or other 28 2 indebtedness owed or being collected by the state. The bill 28 3 provides a process for collection of such debts by the county 28 4 treasurer on behalf of the department of revenue. The county 28 5 treasurer may collect the amount owed, or a minimum amount set 28 6 by the department of revenue, prior to issuing the 28 7 registration renewal. The bill also allows a county treasurer 28 8 to refuse to renew a vehicle registration if the treasurer 28 9 knows, from information provided through the county system, 28 10 that the person owes delinquent taxes on a mobile or 28 11 manufactured home, or on a building or improvement owned by a 28 12 person other than the owner of the land on which the building 28 13 or improvement is located. If the county treasurer refuses 28 14 registration renewal, the treasurer is required to collect the 28 15 delinquent taxes on behalf of the county where the taxes are 28 16 owed prior to renewing the registration. 28 17 The bill requires the Iowa state county treasurers 28 18 association to establish, pursuant to a statewide study to be 28 19 completed by December 31, 2006, an administrative fee to be 28 20 charged by all county treasurers for collection of 28 21 restitution, charges, fees, loans, taxes, or other 28 22 indebtedness collected by the treasurer from a person applying 28 23 for renewal of a vehicle registration. 28 24 Code section 321.101A is amended to authorize county 28 25 treasurers to revoke a person's vehicle registration if the 28 26 registration fees are paid by an electronic payment or credit 28 27 card that is not honored by the person's financial institution 28 28 or credit card company. Such revocation is currently allowed 28 29 for dishonored checks. This provision of the bill takes 28 30 effect upon enactment. 28 31 Code section 321.124 is amended, effective January 1, 2007, 28 32 to reduce the annual registration fee for certain older model 28 33 multipurpose vehicles from $55 to $35. Due to the transition 28 34 to the weight and value system for registration of 28 35 multipurpose vehicles over a decade ago, the fee for 1992 and 29 1 older model multipurpose vehicles has been frozen at $55, 29 2 while the fee for most newer model vehicles that are more than 29 3 nine model years old is $35. 29 4 Code sections 321.123, 321.126, and 321.127 are amended, 29 5 effective January 1, 2007, to permit prorated refunds of 29 6 vehicle registration fees for travel trailers and fifth=wheel 29 7 travel trailers when the vehicles are sold. Since these 29 8 vehicles are not classified as motor vehicles, they are not 29 9 covered under current refunding provisions applicable to motor 29 10 vehicles. 29 11 Code section 331.552 is amended to change from $10 to $20 29 12 the fee required to be collected by the county treasurer for 29 13 issuance of a tax sale certificate and strikes the $10 fee 29 14 required to be collected for issuance of a certificate of 29 15 redemption from tax sale. A corresponding amendment is made 29 16 to Code section 447.5. These provisions of the bill take 29 17 effect upon enactment and apply to parcels sold at tax sales 29 18 held on or after June 1, 2006. 29 19 Code section 331.552 is also amended to require the county 29 20 treasurer to destroy mobile home and manufactured home tax 29 21 lists after ten years have elapsed since the list was created. 29 22 Code section 331.559 is amended to provide that the county 29 23 treasurer may dispose of the record of a suspended tax after 29 24 ten years from the date of payment, abatement, or cancellation 29 25 of the suspended tax. 29 26 Code section 331.904 is amended to allow a county 29 27 treasurer's office that participates in driver licensing to 29 28 create a deputy position for the person in charge of driver's 29 29 license issuance. 29 30 Code section 349.16 is amended, effective upon enactment, 29 31 to provide that a county treasurer is not required to publish 29 32 a listing of warrants outstanding if the county issues checks 29 33 in lieu of warrants and there are no remaining outstanding 29 34 warrants issued by the county. 29 35 Code section 445.36 is amended to specify that the 30 1 provision allowing taxes to be paid in two installments 30 2 applies to property taxes and not to special assessments or 30 3 rates or charges. The section is also amended to provide that 30 4 a notice of delinquency shall be mailed for all delinquent 30 5 taxes, which includes special assessments or rates or charges. 30 6 Code section 446.9, relating to mailing notice of the 30 7 annual tax sale by May 1, is amended to provide that if May 1 30 8 is a Saturday or Sunday, the notice shall be mailed not later 30 9 than the first business day of May. 30 10 New Code section 446.19B provides that a county may adopt 30 11 an ordinance providing for a public nuisance tax sale held on 30 12 the same day as the annual tax sale. Parcels with delinquent 30 13 taxes that may be offered for sale at the public nuisance tax 30 14 sale are parcels that are abandoned property and are assessed 30 15 as residential property or commercial multifamily housing 30 16 property, and the county or city has declared that the parcel 30 17 is, or is likely to become, a public nuisance, and that the 30 18 parcel is suitable for use as housing following 30 19 rehabilitation. A prospective bidder at a public nuisance tax 30 20 sale is required to enter into an agreement with the county or 30 21 city, as applicable, stating that the bidder intends to 30 22 rehabilitate the property for housing. A conforming amendment 30 23 is made to Code section 447.9. 30 24 Current law provides that the holder of a tax sale 30 25 certificate has three years from the date of issuance to take 30 26 action to obtain a tax deed. If no action is taken during 30 27 that time period, the sale is canceled. Current law also 30 28 provides that when a tax sale certificate is assigned by a 30 29 county, the three=year time period starts running from the 30 30 date the assignment is recorded on the county system. The 30 31 bill amends Code sections 446.31 and 446.37 to provide that in 30 32 the case of public nuisance tax sale certificates issued or 30 33 assigned, the time period to take action to obtain a tax deed 30 34 is one year. 30 35 Code section 446.32 is amended to provide that payment of 31 1 taxes on a parcel by other than the taxpayer and subsequent to 31 2 the issuance of a tax sale certificate for delinquent taxes on 31 3 the parcel must be received by the county treasurer no later 31 4 than five p.m. on the last business day of the month for 31 5 interest for that month to be added to the redemption amount. 31 6 The section is also amended to specify that the date of 31 7 postmark of a subsequent payment shall not be used by a 31 8 treasurer to determine whether interest on the subsequent 31 9 payment should accrue. This provision of the bill takes 31 10 effect upon enactment and applies to parcels sold at tax sales 31 11 held on or after June 1, 2006. 31 12 Code section 447.1 is amended to provide that a redemption 31 13 payment must be received by the county treasurer on or before 31 14 the last day of the month to avoid additional interest being 31 15 added to the redemption amount. If the last day of the month 31 16 is a Saturday, Sunday, or holiday, the redemption payment must 31 17 be received by the close of business on the first business day 31 18 of the following month. This provision of the bill takes 31 19 effect upon enactment and applies to parcels sold at tax sales 31 20 held on or after June 1, 2006. 31 21 Under current law, after a certain period of time has 31 22 passed, a tax sale certificate holder is required to provide a 31 23 notice of redemption to the owner of the property stating that 31 24 if the amount necessary to redeem the property is not paid 31 25 within ninety days, a tax deed for the property shall be 31 26 issued to the tax sale certificate holder. The bill amends 31 27 Code section 447.12 to provide that if the ninetieth day of 31 28 the redemption period falls on a Saturday, Sunday, or holiday, 31 29 the redemption amount must be received by the county treasurer 31 30 before the close of business on the first business day 31 31 following the ninetieth day. The section is also amended to 31 32 specify that the date of postmark of a redemption payment 31 33 shall not be used by a treasurer to determine time of payment. 31 34 This provision of the bill takes effect upon enactment and 31 35 applies to parcels sold at tax sales held on or after June 1, 32 1 2006. 32 2 Code section 555C.1 is amended to add to the conditions 32 3 that make certain mobile homes and manufactured homes 32 4 "valueless". The bill adds the condition that no tax sale 32 5 lien exists against the home except for a tax sale lien 32 6 created by issuance of a tax sale certificate and the holder 32 7 of the certificate is a county. 32 8 Code sections 555C.2, 555C.3, and 555C.4 are amended to 32 9 allow the owner of a manufactured home community or mobile 32 10 home park to obtain a junking certificate for a valueless home 32 11 prior to disposal of the home. The bill requires the owner of 32 12 a manufactured home community or mobile home park to give 32 13 written notice by affidavit to the county treasurer at the 32 14 time of application for title or a junking certificate and 32 15 within ten days of removal of the valueless home, describing 32 16 the home, naming its owner or occupant if known, and stating 32 17 the date of removal, and if applicable, the name and address 32 18 of a third party to whom a new title or junking certificate 32 19 shall be issued. In a transaction in which the owner of a 32 20 manufactured home community or mobile home park allows a 32 21 disinterested third party to remove the valueless home and 32 22 personal property or to leave the home in the manufactured 32 23 home community or mobile home park in a transaction in which 32 24 the owner receives no consideration, the transaction must be 32 25 with a disinterested third party for the valueless home to be 32 26 conclusively deemed in value to be equal to or less than the 32 27 cost of disposal plus sums owing. The bill requires full 32 28 payment of any tax lien before a new title can be issued for a 32 29 valueless home. A junking certificate for a valueless home 32 30 shall be issued at no charge upon receipt of the required 32 31 affidavit, and any tax lien levied for the home while located 32 32 in a manufactured home community or mobile home park and any 32 33 tax sale certificate held by the county is canceled. The 32 34 ownership interest of the previous owner or occupant is 32 35 terminated as of the date of issuance of the junking 33 1 certificate. 33 2 A corresponding amendment is made to Code section 321.52 to 33 3 provide that in an action for abandonment of a mobile or 33 4 manufactured home, a person who provides satisfactory proof of 33 5 right of possession may be issued a junking certificate by the 33 6 county treasurer. 33 7 LSB 5756YC 81 33 8 sc:nh/cf/24
Text: HSB709            Text: HSB711