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Senate
File
2256
-
Introduced
SENATE
FILE
2256
BY
SWEENEY
A
BILL
FOR
An
Act
relating
to
required
information
on
certain
recorded
1
documents
and
statements
of
property
taxes
due
mailed
to
2
titleholders.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
331.606B,
subsection
2,
paragraph
b,
1
Code
2026,
is
amended
to
read
as
follows:
2
b.
For
any
instrument
of
conveyance,
the
name
of
the
3
taxpayer
and
a
complete
mailing
address.
For
a
taxpayer
that
4
is
an
individual,
the
name
of
the
taxpayer
shall
include
the
5
full
first
and
full
last
legal
names
of
each
taxpayer.
6
Sec.
2.
Section
445.5,
subsection
1,
Code
2026,
is
amended
7
to
read
as
follows:
8
1.
a.
As
soon
as
practicable
after
receiving
the
tax
list
9
prescribed
in
chapter
443
,
the
county
treasurer
shall
deliver
10
to
the
titleholder,
by
regular
mail,
or
if
requested
by
the
11
titleholder,
by
electronic
transmission,
a
statement
of
taxes
12
due
and
payable
which
shall
include
the
following
information:
13
a.
(1)
The
year
of
tax.
14
b.
(2)
A
description
of
the
parcel.
15
c.
(3)
The
assessed
value
of
the
parcel,
itemized
by
the
16
value
for
land,
dwellings,
and
buildings,
for
the
current
17
year
and
the
previous
year
as
valued
by
the
assessor
after
18
application
of
any
equalization
orders.
19
d.
(4)
The
taxable
value
of
the
parcel,
itemized
by
the
20
value
for
land,
dwellings,
and
buildings,
for
the
current
year
21
and
the
previous
year
after
application
of
any
equalization
22
orders,
assessment
limitations,
and
itemized
valuation
23
exemptions.
24
e.
(5)
The
complete
name
of
all
taxing
authorities
25
receiving
a
tax
distribution,
the
amount
of
the
distribution,
26
and
the
percentage
distribution
for
each
named
authority,
27
listed
from
the
highest
to
the
lowest
distribution
percentage.
28
f.
(6)
The
consolidated
levy
rate
for
one
thousand
dollars
29
of
taxable
valuation
multiplied
by
the
taxable
valuation
to
30
produce
the
gross
taxes
levied
before
application
of
credits
31
against
levied
taxes
for
the
previous
and
current
fiscal
years.
32
g.
(7)
The
itemized
credits
against
levied
taxes
deducted
33
from
the
gross
taxes
levied
in
order
to
produce
the
net
taxes
34
owed
for
the
previous
and
current
fiscal
years.
35
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h.
(8)
The
total
amount
of
taxes
levied
by
each
taxing
1
authority
in
the
previous
fiscal
year
and
the
current
fiscal
2
year
and
the
difference
between
the
two
amounts,
expressed
as
a
3
percentage
increase
or
decrease.
4
b.
The
statements
of
taxes
due
and
payable
for
all
parcels
5
having
an
identical
mailing
address
may
be
combined
by
the
6
county
treasurer
or
county
auditor
into
a
single
envelope
or
7
mail
item.
8
Sec.
3.
IMPLEMENTATION.
For
parcels
owned
by
a
taxpayer
who
9
is
an
individual,
if
the
county
system,
as
defined
in
section
10
445.1,
does
not
contain
the
full
legal
name
of
each
individual
11
titleholder,
the
county
treasurer
shall,
within
one
year
of
the
12
effective
date
of
this
Act,
attempt
to
contact
the
titleholder
13
by
mail,
electronic
mail,
or
phone
to
notify
them
of
the
14
missing
or
incomplete
information
in
the
county
system
and
15
request
that
the
titleholder
provide
such
missing
or
incomplete
16
information.
The
county
is
not
responsible
for
any
taxpayer
17
liability
relating
to
parcels
having
missing
or
incomplete
18
information
in
the
county
system
if
the
county
attempted
to
19
contact
the
titleholder
within
the
applicable
time
period
and
20
documents
such
efforts.
21
EXPLANATION
22
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
23
the
explanation’s
substance
by
the
members
of
the
general
assembly.
24
Code
section
331.606B
relating
to
documents
or
instruments
25
presented
for
recording
requires
that,
for
any
instrument
of
26
conveyance,
certain
information
be
contained
on
the
document,
27
including
the
name
and
address
of
the
taxpayer.
This
bill
28
provides
that
for
a
taxpayer
that
is
an
individual,
the
name
of
29
the
taxpayer
shall
include
the
full
first
and
full
last
legal
30
name
of
each
taxpayer.
31
Under
current
law,
the
county
treasurer
shall
deliver
a
32
statement
of
taxes
due
and
payable
to
the
titleholder
of
a
33
parcel.
The
bill
allows
the
statements
of
taxes
due
and
34
payable
for
all
parcels
having
an
identical
mailing
address
to
35
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be
combined
by
the
county
treasurer
or
county
auditor
into
a
1
single
envelope
or
mail
item.
2
For
parcels
owned
by
a
taxpayer
who
is
an
individual,
if
3
the
county
system
does
not
contain
the
full
legal
name
of
each
4
individual
titleholder,
the
county
treasurer
shall,
within
one
5
year
of
the
effective
date
of
the
bill,
attempt
to
contact
6
the
titleholder
by
mail,
electronic
mail,
or
phone
to
notify
7
them
of
the
missing
or
incomplete
information
and
request
that
8
the
titleholder
provide
such
information.
The
bill
provides
9
that
the
county
is
not
responsible
for
any
taxpayer
liability
10
relating
to
parcels
having
missing
or
incomplete
information
11
in
the
county
system
if
the
county
attempted
to
contact
the
12
titleholder
within
the
applicable
time
period
and
documents
13
such
efforts.
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