Bill Text: IA HF2566 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to tax collections for buildings or improvements erected or made by a person on land owned by another person.(Formerly HSB 685; See HF 2654.)
Spectrum: Committee Bill
Status: (Introduced) 2024-04-02 - Withdrawn. H.J. 713. [HF2566 Detail]
Download: Iowa-2023-HF2566-Introduced.html
House
File
2566
-
Introduced
HOUSE
FILE
2566
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
HSB
685)
(COMPANION
TO
SF
2124
BY
ROWLEY)
A
BILL
FOR
An
Act
relating
to
tax
collections
for
buildings
or
1
improvements
erected
or
made
by
a
person
on
land
owned
by
2
another
person.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
5824HV
(1)
90
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H.F.
2566
Section
1.
Section
445.32,
Code
2024,
is
amended
to
read
as
1
follows:
2
445.32
Liens
on
buildings
or
improvements.
3
1.
If
a
building
or
improvement
is
erected
or
made
by
a
4
person
other
than
the
owner
of
the
land
on
which
the
building
5
or
improvement
is
located,
as
provided
for
in
section
428.4
,
6
and
the
actual
value
of
the
building
or
improvement
is
7
less
than
five
thousand
dollars,
the
taxes
on
the
building
8
or
improvement
are
and
remain
a
lien
on
the
building
or
9
improvement
from
the
date
of
levy
until
paid.
If
the
taxes
on
10
the
building
or
improvement
become
delinquent,
as
provided
in
11
section
445.37
,
the
county
treasurer
shall
collect
the
tax
as
12
provided
in
sections
445.3
and
445.4
.
This
section
subsection
13
does
not
apply
to
special
assessments,
or
rates
or
charges.
14
2.
If
a
building
or
improvement
is
erected
or
made
15
by
a
person
other
than
the
owner
of
the
land
on
which
the
16
building
or
improvement
is
located,
as
provided
for
in
section
17
428.4,
and
the
actual
value
of
the
building
or
improvement
18
is
five
thousand
dollars
or
more,
the
taxes
on
the
building
19
or
improvement
are
and
remain
a
lien
on
the
building
or
20
improvement
from
the
date
of
levy
until
paid.
If
the
taxes
on
21
the
building
or
improvement
become
delinquent,
as
provided
in
22
section
445.37,
the
county
treasurer
shall
collect
the
tax
as
23
provided
in
sections
445.3
and
445.4
or
pursuant
to
chapter
24
446.
25
EXPLANATION
26
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27
the
explanation’s
substance
by
the
members
of
the
general
assembly.
28
When
property
adjacent
to
a
public
improvement
benefits
from
29
the
improvement,
a
special
assessment
may
be
levied
against
the
30
adjacent
properties
that
received
the
benefit
to
pay
for
all
31
or
a
portion
of
the
improvement.
Under
current
law,
principal
32
and
interest
due
and
delinquent
because
of
a
special
assessment
33
cannot
be
collected
on
a
building
or
improvement
erected
or
34
made
by
a
person
on
land
owned
by
another
person
pursuant
to
35
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2566
Code
sections
445.3
and
445.4.
This
bill
allows
collections
1
pursuant
to
Code
sections
445.3
and
445.4
or
Code
chapter
446
2
(tax
sales)
relating
to
buildings
or
improvements,
with
an
3
actual
value
of
$5,000
or
more,
erected
or
made
by
a
person
on
4
land
owned
by
another
person
to
include
principal
and
interest
5
due
and
delinquent
because
of
special
assessment
levies.
6
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5824HV
(1)
90
dg/jh
2/
2
