Read the full stored bill text
Senate
File
2313
-
Introduced
SENATE
FILE
2313
BY
LOFGREN
A
BILL
FOR
An
Act
relating
to
property
tax
sales,
including
bidding
1
procedures
and
foreclosures
on
certificates,
and
including
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
5398XS
(5)
91
ms/md
S.F.
2313
Section
1.
Section
321.46,
subsection
2,
Code
2026,
is
1
amended
to
read
as
follows:
2
2.
Upon
filing
the
application
for
a
new
initial
3
registration
and
a
new
title,
the
applicant
shall
pay
a
title
4
fee
of
thirty
dollars,
an
annual
registration
fee
prorated
5
for
the
remaining
unexpired
months
of
the
registration
year,
6
and
a
fee
for
new
registration
if
applicable.
A
manufacturer
7
applying
for
a
certificate
of
title
pursuant
to
section
8
322G.12
shall
pay
a
title
fee
of
twenty
dollars.
However,
a
9
title
fee
shall
not
be
charged
to
a
manufactured
or
mobile
10
home
retailer
applying
for
a
certificate
of
title
for
a
used
11
mobile
home
or
manufactured
home,
titled
in
Iowa,
as
required
12
under
section
321.45,
subsection
4
.
The
county
treasurer,
if
13
satisfied
of
the
genuineness
and
regularity
of
the
application,
14
and
in
the
case
of
a
mobile
home
or
manufactured
home,
that
15
taxes
are
not
owing
under
chapter
435
,
and
that
applicant
has
16
complied
with
all
the
requirements
of
this
chapter
,
shall
issue
17
a
new
certificate
of
title
and,
except
for
a
mobile
home,
18
manufactured
home,
or
a
vehicle
returned
to
and
accepted
by
a
19
manufacturer
as
described
in
section
322G.12
,
a
registration
20
card
to
the
purchaser
or
transferee,
shall
cancel
the
prior
21
registration
for
the
vehicle,
and
shall
forward
the
necessary
22
copies
to
the
department
on
the
date
of
issuance,
as
prescribed
23
in
section
321.24
.
Mobile
homes
or
manufactured
homes
titled
24
under
chapter
448
447A
that
have
been
subject
under
section
25
446.18
to
a
public
bidder
sale
in
a
county
shall
be
titled
in
26
the
county’s
name,
with
no
fee,
and
the
county
treasurer
shall
27
issue
the
title.
28
Sec.
2.
Section
331.552,
subsection
34,
Code
2026,
is
29
amended
to
read
as
follows:
30
34.
Destroy
tax
sale
redemption
certificates
and
all
31
associated
tax
sale
records
after
ten
years
have
elapsed
32
from
the
end
of
the
fiscal
year
in
which
the
certificate
was
33
redeemed.
If
a
tax
sale
certificate
of
purchase
is
canceled
as
34
required
by
section
446.37
or
448.1
,
all
associated
tax
sale
35
-1-
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5398XS
(5)
91
ms/md
1/
25
S.F.
2313
records
shall
be
destroyed
after
ten
years
have
elapsed
from
1
the
end
of
the
fiscal
year
in
which
the
tax
sale
certificate
of
2
purchase
was
canceled.
This
subsection
applies
to
documents
3
described
in
this
subsection
that
are
in
existence
before,
on,
4
or
after
July
1,
2003.
5
Sec.
3.
Section
331.559,
subsection
22,
Code
2026,
is
6
amended
to
read
as
follows:
7
22.
Carry
out
duties
relating
to
the
issuance
of
a
tax
deed
8
or
certificate
of
title
for
parcels,
as
defined
in
section
9
445.1
,
sold
for
delinquent
taxes
as
provided
in
chapter
448
10
447A
.
11
Sec.
4.
Section
331.602,
subsection
22,
Code
2026,
is
12
amended
by
striking
the
subsection.
13
Sec.
5.
Section
420.207,
Code
2026,
is
amended
to
read
as
14
follows:
15
420.207
Taxation
in
general.
16
Sections
426A.11
through
426A.15
,
427.1
,
427.8
through
17
427.11
,
428.4
,
428.20
,
428.22
,
428.23
,
437.1
,
437.3
,
441.21
,
18
443.1
through
443.3
,
444.2
through
444.4
,
447.11,
and
447.9
19
through
447.13
,
so
far
as
applicable,
apply
to
cities
acting
20
under
special
charters.
21
Sec.
6.
Section
420.240,
Code
2026,
is
amended
to
read
as
22
follows:
23
420.240
Redemption
statutes
applicable.
24
The
provisions
of
sections
447.7
through
,
447.8,
447.11,
and
25
447.13
shall,
so
far
as
those
sections
shall
be
applicable,
and
26
are
not
changed
or
modified
in
this
chapter
,
apply
to
sales
of
27
real
estate
for
delinquent
taxes
contemplated
in
this
chapter
;
28
but
where
the
words
“auditor
of
the
county”
or
“treasurer”
are
29
used
in
those
sections
the
words
“city
clerk”,
“recorder”,
30
“auditor”,
or
“person
authorized
to
make
out
the
tax
list”
and
31
“city
collector”
or
“city
treasurer
or
officer
authorized
to
32
receive
same”
shall
be
substituted.
33
Sec.
7.
Section
420.241,
Code
2026,
is
amended
to
read
as
34
follows:
35
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ms/md
2/
25
S.F.
2313
420.241
Deed
——
when
executed.
1
Immediately
after
the
expiration
of
ninety
days
from
the
2
date
of
service
of
the
notice,
as
prescribed
by
sections
447.9
3
through
447.14
and
section
448.1
420.227
,
the
treasurer,
4
collector,
or
person
authorized
to
act
as
collector
of
taxes,
5
shall
make
out
a
deed
for
each
lot
or
parcel
of
land
sold
and
6
remaining
unredeemed
and
deliver
the
same
to
the
purchaser
upon
7
the
return
of
the
certificate
of
purchase.
8
Sec.
8.
Section
420.243,
Code
2026,
is
amended
to
read
as
9
follows:
10
420.243
Formal
execution.
11
Deeds
executed
by
the
city
treasurer,
collector,
or
person
12
authorized
to
act
as
collector
,
may
be
in
form
substantially
as
13
provided
by
section
448.2
,
and
shall
be
signed
and
acknowledged
14
by
the
treasurer,
collector,
or
other
authorized
person
in
the
15
person’s
official
capacity.
16
Sec.
9.
Section
420.244,
Code
2026,
is
amended
to
read
as
17
follows:
18
420.244
Force
and
effect.
19
All
deeds
and
conveyances
made
and
executed
on
account
of
20
any
general
or
special
tax
sale
shall
be
of
the
same
force
and
21
effect
as
deeds
made
by
the
county
treasurer
as
provided
in
22
sections
448.3
through
448.5
chapter
447A
for
delinquent
county
23
taxes.
24
Sec.
10.
Section
420.245,
Code
2026,
is
amended
to
read
as
25
follows:
26
420.245
Rights
and
remedies.
27
The
purchaser
as
well
as
the
owner
of
any
real
property
28
sold
on
account
of
such
general
or
special
delinquent
taxes
or
29
assessments
shall
be
entitled
to
all
the
rights
and
remedies
30
which
are
granted
and
prescribed
by
sections
446.35
,
446.36
,
31
and
448.6
through
448.14
chapter
447A
,
but
wherever
the
words
32
“county
and
county
treasurer
and
auditor”
are
used,
the
words
33
“city,
city
treasurer,
city
clerk,
recorder,
auditor,
or
34
collector
or
officer
authorized
to
act
as
collector”,
shall
be
35
-3-
LSB
5398XS
(5)
91
ms/md
3/
25
S.F.
2313
substituted.
1
Sec.
11.
Section
420.246,
Code
2026,
is
amended
to
read
as
2
follows:
3
420.246
Tax
and
deed
statutes
applicable.
4
Sections
446.16
,
and
446.32
,
and
448.10
through
448.12
are
5
applicable
to
cities
acting
under
special
charters,
except
6
that,
where
the
word
“treasurer”
is
used,
there
shall
be
7
substituted
the
words
“city
collector
or
treasurer
or
deputy
8
treasurer
or
deputy
or
officer
authorized
to
collect
city
9
taxes”;
and
where
the
word
“auditor”
is
used,
there
shall
be
10
substituted
the
words
“city
clerk
or
recorder”.
11
Sec.
12.
Section
435.25,
subsection
2,
Code
2026,
is
amended
12
to
read
as
follows:
13
2.
Chapters
446
,
447
,
and
448
447A
apply
to
the
sale
of
14
a
home
for
the
collection
of
delinquent
taxes
and
interest,
15
the
redemption
of
a
home
sold
for
the
collection
of
delinquent
16
taxes
and
interest,
and
the
execution
of
a
tax
sale
certificate
17
of
title
for
the
purchase
of
a
home
sold
for
the
collection
of
18
delinquent
taxes
and
interest
in
the
same
manner
as
though
a
19
home
were
real
property
within
the
meaning
of
these
chapters
to
20
the
extent
consistent
with
this
chapter
.
The
certificate
of
21
title
shall
be
issued
by
the
county
treasurer.
The
treasurer
22
shall
charge
ten
dollars
for
each
certificate
of
title,
except
23
that
the
treasurer
shall
issue
a
tax
sale
certificate
of
title
24
to
the
county
at
no
charge.
25
Sec.
13.
Section
437A.11,
subsection
6,
Code
2026,
is
26
amended
to
read
as
follows:
27
6.
Section
445.3
applies
with
respect
to
the
replacement
28
taxes
and
special
utility
property
tax
levies
and
penalties
and
29
interest
imposed
by
this
chapter
,
except
for
the
provisions
30
limiting
the
commencement
of
actions.
In
addition,
at
the
31
county
treasurer’s
discretion,
chapters
446
,
447
,
and
448
447A
32
apply
in
the
enforcement
of
the
special
utility
property
tax
33
levies,
but
any
tax
deed
issued
shall
not
extinguish
a
tax
lien
34
or
judgment
lien
for
replacement
taxes
that
has
attached
to
the
35
-4-
LSB
5398XS
(5)
91
ms/md
4/
25
S.F.
2313
property.
1
Sec.
14.
Section
437B.7,
subsection
6,
Code
2026,
is
amended
2
to
read
as
follows:
3
6.
Section
445.3
applies
with
respect
to
the
replacement
4
taxes
and
special
utility
property
tax
levies
and
penalties
and
5
interest
imposed
by
this
chapter
,
except
for
the
provisions
6
limiting
the
commencement
of
actions.
In
addition,
at
the
7
county
treasurer’s
discretion,
chapters
446
,
447
,
and
448
447A
8
apply
in
the
enforcement
of
the
special
utility
property
tax
9
levies,
but
any
tax
deed
issued
shall
not
extinguish
a
tax
lien
10
or
judgment
lien
for
replacement
taxes
that
has
attached
to
the
11
property.
12
Sec.
15.
Section
445.1,
unnumbered
paragraph
1,
Code
2026,
13
is
amended
to
read
as
follows:
14
For
the
purpose
of
this
chapter
and
chapters
446
,
447
,
and
15
448
447A
,
section
331.553,
subsection
3
,
and
sections
427.8
16
through
427.12
and
569.8
:
17
Sec.
16.
Section
446.9,
subsection
2,
Code
2026,
is
amended
18
to
read
as
follows:
19
2.
Publication
of
the
date,
time,
and
place
of
the
annual
20
tax
sale
shall
be
made
once
by
the
treasurer
in
at
least
one
21
official
newspaper
in
the
county
as
selected
by
the
board
of
22
supervisors
and
designated
by
the
treasurer
at
least
one
week,
23
but
not
more
than
three
weeks,
before
the
day
of
sale.
The
24
publication
shall
contain
a
description
of
the
parcel
to
be
25
sold
that
is
clear,
concise,
and
sufficient
to
distinguish
the
26
parcel
to
be
sold
from
all
other
parcels.
All
items
offered
27
for
sale
pursuant
to
section
446.18
may
be
indicated
by
an
28
“s”
or
by
an
asterisk.
The
publication
shall
also
contain
29
the
name
of
the
person
in
whose
name
the
parcel
to
be
sold
is
30
taxed
and
the
amount
delinquent
for
which
the
parcel
is
liable
31
each
year,
the
amount
of
the
interest
and
fees,
and
the
amount
32
of
the
service
fee
as
provided
in
section
446.10,
subsection
33
2
,
all
to
be
incorporated
as
a
single
sum.
The
publication
34
shall
contain
a
statement
that,
after
the
sale,
if
the
parcel
35
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5/
25
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2313
is
not
redeemed
within
the
period
provided
in
chapter
447
,
the
1
right
to
redeem
expires
and
a
deed
may
be
issued
the
tax
sale
2
certificate
holder
may
proceed
with
a
sheriff’s
sale
under
3
chapter
447A
.
If
the
treasurer
has
an
official
internet
site
4
with
the
information
required
by
this
section,
the
newspaper
5
publication
need
only
contain
the
date,
time,
and
manner
of
the
6
sale,
the
street
addresses
of
the
parcels
to
be
sold,
and
the
7
internet
site
address
of
the
county
containing
the
tax
sale
8
information
for
more
information.
If
there
is
no
newspaper
of
9
general
circulation
in
the
county,
publication
on
the
website
10
alone
shall
be
sufficient.
11
Sec.
17.
Section
446.14,
Code
2026,
is
amended
to
read
as
12
follows:
13
446.14
Irregularities
in
advertisement.
14
An
irregularity
or
informality
in
the
advertisement
does
15
not
affect
the
legality
of
the
sale
or
the
title
to
a
parcel
16
conveyed
by
the
county
treasurer’s
deed
under
this
chapter
and
17
chapters
447
and
448
447A
,
and
in
all
cases
its
provisions
18
shall
be
sufficient
notice
to
the
owners
of
the
sale
of
the
19
parcel.
20
Sec.
18.
Section
446.16,
Code
2026,
is
amended
to
read
as
21
follows:
22
446.16
Bid
——
purchaser
——
successful
bidder
registration
23
fee.
24
1.
The
person
who
offers
to
pay
the
total
amount
due,
which
25
is
a
lien
on
any
parcel,
for
the
smallest
percentage
of
the
26
parcel
is
the
purchaser,
and
when
the
purchaser
designates
the
27
percentage
of
any
parcel
for
which
the
purchaser
will
pay
the
28
total
amount
due,
the
percentage
thus
designated
shall
give
the
29
person
an
undivided
interest
upon
the
issuance
of
a
treasurer’s
30
deed,
as
provided
in
chapter
448
.
If
two
or
more
persons
have
31
placed
an
equal
bid
and
the
bids
are
the
smallest
percentage
32
offered,
the
county
treasurer
shall
use
a
random
selection
33
process
to
select
the
bidder
to
whom
a
certificate
of
purchase
34
will
be
issued.
The
percentage
that
may
be
designated
by
any
35
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(5)
91
ms/md
6/
25
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2313
purchaser
under
this
subsection
shall
not
be
less
than
one
1
percent.
A
bidder
shall
offer
to
pay
the
total
amount
due,
2
plus
the
fee
under
subsection
2,
and
shall
offer
the
percentage
3
monthly
interest
the
bidder
bids
to
accept
on
redemption
from
4
tax
sale.
The
percentage
monthly
interest
shall
not
be
greater
5
than
two
percent,
and
lower
bids
shall
be
made
in
decrements
of
6
one-tenth
of
one
percent.
The
bidder
offering
to
accept
the
7
lowest
interest
rate
shall
be
the
winner
at
the
auction.
8
2.
The
treasurer
may
establish
and
collect
a
reasonable
9
registration
fee
from
each
registered
successful
bidder
at
10
the
tax
sale.
The
fee
shall
not
be
assessed
against
a
county
11
or
municipality.
The
total
of
the
fees
collected
shall
not
12
exceed
the
total
costs
of
the
tax
sale.
Registration
fees
Fees
13
collected
shall
be
deposited
in
the
general
fund
of
the
county.
14
3.
The
delinquent
tax
lien
transfers
with
the
tax
sale
15
certificate,
whether
held
by
the
county
or
purchased
by
an
16
individual,
through
assignment
or
direct
purchase
at
the
tax
17
sale.
The
delinquent
tax
sale
lien
expires
when
the
tax
sale
18
certificate
expires.
19
4.
Only
those
persons
as
defined
in
section
4.1
are
20
authorized
to
register
to
bid
or
to
bid
at
the
tax
sale
or
21
to
own
a
tax
sale
certificate
by
purchase,
assignment,
or
22
otherwise.
To
be
authorized
to
register
to
bid
or
to
bid
at
23
a
tax
sale
or
to
own
a
tax
sale
certificate,
a
person,
other
24
than
an
individual,
must
have
a
federal
tax
identification
25
number
and
either
a
designation
of
agent
for
service
of
process
26
on
file
with
the
secretary
of
state
or
a
verified
statement
27
meeting
the
requirements
of
chapter
547
on
file
with
the
county
28
recorder
of
the
county
in
which
the
person
wishes
to
register
29
to
bid
or
to
bid
at
tax
sale
or
of
the
county
where
the
property
30
that
is
the
subject
of
the
tax
sale
certificate
is
located.
31
Sec.
19.
Section
446.19A,
subsection
4,
paragraph
b,
Code
32
2026,
is
amended
to
read
as
follows:
33
b.
All
persons
who
purchase
certificates
from
the
city
or
34
county
under
this
subsection
shall
demonstrate
the
intent
to
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rehabilitate
the
abandoned
property
for
habitation
or
build
a
1
residential
structure
on
the
vacant
lot
if
the
property
is
not
2
redeemed.
In
the
alternative,
the
county
or
city
may,
if
title
3
to
the
property
has
vested
in
the
county
or
city
under
section
4
448.1
chapter
447A
,
dispose
of
the
property
in
accordance
with
5
section
331.361
or
364.7
,
as
applicable.
6
Sec.
20.
Section
446.23,
Code
2026,
is
amended
to
read
as
7
follows:
8
446.23
Resale.
9
The
person
physically
attending
the
sale
and
purchasing
10
a
tax
sale
certificate
against
any
parcel
shall
immediately
11
pay
to
the
county
treasurer
the
total
amount
bid
plus
the
12
successful
bidder
fee
.
Upon
failure
to
do
so
,
or
in
the
case
of
13
a
written
bid,
failure
to
pay
in
full
within
twenty-four
hours
14
after
notification
by
the
treasurer
that
the
bidder
has
won
the
15
auction,
the
parcel
is
again
offered
as
if
no
such
sale
had
16
been
made
successful
bidder
shall
be
the
person
who
would
have
17
won
had
the
defaulting
purchaser
not
bid
and
who
has
paid
the
18
bid
amount
after
similar
notification
by
the
treasurer
that
the
19
bidder
has
won
the
auction
.
These
payments
may
be
made
in
the
20
funds
receivable
in
payment
of
taxes.
21
Sec.
21.
Section
446.24,
Code
2026,
is
amended
to
read
as
22
follows:
23
446.24
Record
of
sales.
24
The
county
treasurer
or
a
designee
shall
attend
all
tax
sales
25
and
keep
a
record
in
the
county
system
of
the
sales,
describing
26
each
parcel
on
which
the
total
amount
due
was
paid
by
the
27
purchaser,
as
they
are
described
in
the
copy
of
the
notice
28
on
file
in
the
treasurer’s
office.
The
county
system
shall
29
include
a
statement
of
the
amount,
kind
of
tax,
the
monthly
30
interest
rate
to
be
paid
on
redemption
,
fees,
and
costs
for
31
each
parcel,
to
whom
sold,
and
the
date
of
sale.
32
Sec.
22.
Section
446.37,
Code
2026,
is
amended
to
read
as
33
follows:
34
446.37
Cancellation
of
sale.
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After
three
years
have
elapsed
from
the
time
of
any
tax
sale,
1
or
after
one
year
has
elapsed
from
the
time
of
any
tax
sale
2
under
section
446.19B
,
and
the
holder
of
a
certificate
has
not
3
filed
an
affidavit
proof
of
service
of
notice
of
expiration
4
of
right
of
redemption
sheriff’s
sale
under
section
447.12
5
447A.2
,
the
county
treasurer
shall
cancel
the
sale
from
the
6
county
system.
However,
if
the
filing
of
affidavit
of
service
7
is
stayed
by
operation
of
law,
the
time
period
for
the
filing
8
of
the
affidavit
shall
not
expire
until
the
later
of
six
months
9
after
the
stay
has
been
lifted
or
three
years
from
the
time
10
of
the
tax
sale,
and
in
the
case
of
a
tax
sale
under
section
11
446.19B
,
the
time
period
for
the
filing
of
the
affidavit
shall
12
not
expire
until
the
later
of
six
months
after
the
stay
has
13
been
lifted
or
one
year
from
the
time
of
the
tax
sale.
This
14
section
does
not
apply
to
certificates
of
purchase
at
tax
sale
15
which
are
held
by
a
county.
16
Sec.
23.
Section
447.1,
subsection
1,
Code
2026,
is
amended
17
to
read
as
follows:
18
1.
A
parcel
sold
under
this
chapter
and
chapter
446
may
be
19
redeemed
at
any
time
before
the
right
of
redemption
expires
the
20
sheriff’s
sale
held
in
accordance
with
chapter
447A
,
by
payment
21
to
the
county
treasurer,
to
be
held
by
the
treasurer
subject
to
22
the
order
of
the
purchaser,
of
the
amount
for
which
the
parcel
23
was
sold,
including
the
successful
bidder
fee
and
the
fee
for
24
the
certificate
of
purchase,
and
interest
of
two
percent
per
25
month
provided
in
the
successful
bid
,
counting
each
fraction
26
of
a
month
as
an
entire
month,
from
the
month
of
sale,
and
the
27
total
amount
paid
by
the
purchaser
or
the
purchaser’s
assignee
28
for
any
subsequent
year,
with
interest
at
the
same
rate
added
29
on
the
amount
of
the
payment
for
each
subsequent
year
from
30
the
month
of
payment,
counting
each
fraction
of
a
month
as
an
31
entire
month.
The
Unless
the
interest
rate
bid
is
zero,
the
32
total
amount
of
interest
must
be
at
least
one
dollar
and
shall
33
be
rounded
to
the
nearest
whole
dollar.
Interest
shall
accrue
34
on
subsequent
amounts
as
provided
in
section
446.32
.
The
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redemption
must
be
received
by
the
treasurer
or
entered
through
1
the
county
treasurer’s
authorized
internet
site
on
or
before
2
the
last
day
of
the
month
to
avoid
additional
interest
being
3
added
to
the
amount
necessary
to
redeem.
However,
if
the
last
4
day
of
a
month
falls
on
a
Saturday,
Sunday,
or
a
holiday,
the
5
payment
must
be
received
by
the
treasurer
or
entered
through
6
the
county
treasurer’s
authorized
internet
site
by
the
close
of
7
business
on
the
first
business
day
of
the
following
month.
8
Sec.
24.
Section
447.7,
subsection
2,
paragraph
d,
Code
9
2026,
is
amended
to
read
as
follows:
10
d.
If
the
court
determines
that
the
person
maintaining
the
11
action
or
the
person’s
legal
representative
is
entitled
to
12
redeem
by
virtue
of
legal
disability
or
prior
legal
disability,
13
the
court
shall
so
order.
The
order
shall
determine
the
14
rights,
claims,
and
interests
of
all
parties,
including
liens
15
for
taxes
and
claims
for
improvements
made
on
or
to
the
parcel
16
by
the
person
claiming
under
the
tax
title.
The
order
shall
17
establish
the
amount
necessary
to
effect
redemption.
The
18
redemption
amount
shall
include
the
amount
for
redemption
19
computed
in
accordance
with
section
447.1
or
447.3
,
whichever
20
is
applicable,
including
interest
computed
up
to
and
including
21
the
date
of
payment
of
the
total
redemption
amount
to
the
clerk
22
of
court
and
the
amount
of
all
costs
added
to
the
redemption
23
amount
in
accordance
with
section
447.13
.
In
addition,
if
24
the
person
claiming
under
the
tax
title
is
determined
by
the
25
court
to
have
made
improvements
on
or
to
the
parcel
after
the
26
treasurer’s
deed
was
issued,
or
if
the
person
is
a
third-party
27
bidder
at
the
sheriff’s
sale
under
chapter
447A
who
bid
more
28
than
the
total
taxes,
interest
and
costs,
the
court
shall
enter
29
judgment
in
favor
of
the
person
claiming
under
the
tax
title
30
for
an
amount
equal
to
the
value
of
all
such
improvements,
and
31
such
judgment
shall
be
a
lien
on
the
parcel
until
paid.
The
32
order
shall
direct
that
the
person
maintaining
the
action
shall
33
pay
to
the
clerk
of
court,
within
thirty
days
after
the
date
of
34
the
order,
the
total
redemption
amount
the
order
sets
forth.
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Sec.
25.
Section
447.7,
subsection
4,
Code
2026,
is
amended
1
to
read
as
follows:
2
4.
If
a
person
with
a
legal
disability
is
not
in
possession
3
of
the
parcel
at
the
time
of
the
recording
of
the
treasurer’s
4
deed,
the
person
or
the
person’s
legal
representative
is
5
forever
barred
and
estopped
from
commencing
an
action
under
6
this
section
if
either
of
the
following
occurs:
7
a.
An
affidavit
is
filed
pursuant
to
section
448.15
and
8
claims
adverse
to
the
tax
title
are
barred
by
section
448.16
.
9
b.
An
an
action
under
subsection
2
is
not
brought
within
10
three
years
after
the
recording
of
the
treasurer’s
deed.
11
Sec.
26.
Section
447.8,
subsection
1,
Code
2026,
is
amended
12
to
read
as
follows:
13
1.
a.
After
the
delivery
of
the
treasurer’s
deed,
a
person
14
entitled
to
redeem
a
parcel
sold
at
tax
sale
shall
do
so
only
by
15
an
equitable
action
in
the
district
court
of
the
county
where
16
the
parcel
is
located.
The
action
to
redeem
may
be
maintained
17
only
by
a
person
who
was
entitled
to
redeem
the
parcel
during
18
the
ninety-day
redemption
period
in
section
447.12
,
except
that
19
such
a
person
may
assign
the
person’s
right
of
redemption
or
20
right
to
maintain
the
action
to
another
person,
or
by
a
person
21
entitled
to
redeem
under
section
447.7
.
22
b.
In
order
to
establish
the
right
to
redeem,
the
person
23
maintaining
the
action
shall
be
required
to
prove
to
the
court
24
either
that
the
person
maintaining
the
action
or
a
predecessor
25
in
interest
was
not
properly
served
with
notice
in
accordance
26
with
the
requirements
of
sections
447.9
through
447.12
,
or
27
that
the
person
maintaining
the
action
or
a
predecessor
in
28
interest
acquired
an
interest
in
or
possession
of
the
parcel
29
during
the
ninety-day
redemption
period
in
section
447.12
of
30
the
expiration
of
the
redemption
period
pursuant
to
section
31
447A.2
.
A
person
shall
not
be
entitled
to
maintain
such
action
32
by
claiming
that
a
different
person
was
not
properly
served
33
with
notice
of
expiration
of
right
of
redemption,
if
the
person
34
seeking
to
maintain
the
action,
or
the
person’s
predecessor
in
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interest,
if
applicable,
was
properly
served
with
the
notice.
1
After
the
execution
and
delivery
of
the
treasurer’s
deed,
a
2
person
may
only
redeem
a
parcel
sold
for
delinquent
taxes
under
3
this
section
or
section
447.7
.
4
Sec.
27.
Section
447.8,
subsection
6,
Code
2026,
is
amended
5
by
striking
the
subsection.
6
Sec.
28.
Section
447.13,
subsection
1,
Code
2026,
is
amended
7
to
read
as
follows:
8
1.
The
cost
of
serving
the
notice
notices
,
including
9
the
cost
of
sending
certified
mail
notices,
and
the
cost
of
10
publication
under
section
447.10
,
if
publication
is
required,
11
shall
be
added
to
the
amount
necessary
to
redeem.
The
cost
of
12
a
record
search
shall
also
be
added
to
the
amount
necessary
to
13
redeem.
However,
if
the
certificate
holder
is
other
than
a
14
county,
the
search
must
be
performed
by
an
abstractor
who
is
15
an
active
participant
in
the
Iowa
title
guaranty
program
under
16
section
16.91
or
by
an
attorney
licensed
to
practice
law
in
the
17
state
of
Iowa,
and
the
amount
of
the
cost
of
the
record
search
18
that
may
be
added
to
the
amount
necessary
to
redeem
shall
not
19
exceed
three
hundred
dollars.
20
Sec.
29.
NEW
SECTION
.
447A.1
Scheduling
of
sheriff’s
sale
21
for
tax
sale
certificates.
22
On
completion
of
the
tax
sale
and
issuance
of
the
tax
sale
23
certificate
under
chapter
446,
the
county
treasurer
shall
24
announce
the
date
of
the
sheriff’s
sale
to
be
held
on
the
tax
25
sale
certificates
issued
under
chapter
446,
which
have
not
been
26
redeemed.
The
sale
shall
be
scheduled,
in
consultation
with
27
the
sheriff,
on
a
date
as
close
as
practicable
to
the
third
28
Monday
in
January.
29
Sec.
30.
NEW
SECTION
.
447A.2
Notice
of
sheriff’s
sale.
30
Not
later
than
sixty
days
before
the
scheduled
sheriff’s
31
sale,
the
holder
of
the
tax
sale
certificate
shall
serve
a
32
notice
pursuant
to
court
rule
1.305,
and
file
with
the
county
33
treasurer
proof
of
service
on,
all
persons
with
an
interest
34
in
the
property
and
all
adult
residents
of
the
property,
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other
than
lessees
or
trespassers.
The
notice
shall
be
in
1
substantially
the
following
form:
2
[county]
Treasurer
3
[county
treasurer
contact
information]
4
Property
No.
[parcel
identification
number]
5
Important
Legal
Notice:
6
Notice
of
sheriff’s
sale
to
satisfy
delinquent
property
taxes
7
You
are
being
given
this
notice
because
your
property
at
8
[address
of
property],
in
which
you
appear
to
have
an
interest,
9
has
been
sold
at
tax
sale
on
[sale
date],
due
to
failure
to
10
pay
legally
required
property
taxes.
If
you
want
to
keep
your
11
ownership
or
other
interest
in
this
property,
your
prompt
12
attention
to
this
notice
is
needed.
13
The
simplest
way
to
resolve
this
matter
is
to
contact
the
14
treasurer’s
office
and
pay
the
delinquent
property
taxes
and
15
charges
in
full.
We
show
that
as
of
[date
of
notice],
and
if
16
payment
is
received
by
[day
before
second
month’s
interest
17
attaches]
the
amount
to
pay
this
debt
in
full
is
[amount
of
18
sale
price,
successful
bidder
fee
and
one
month’s
interest,
19
rounded
to
the
nearest
dollar].
If
you
pay
after
that
date,
20
but
before
the
sheriff’s
sale
date
(see
below)
this
amount
will
21
be
increased
by
interest
and
other
charges
as
provided
by
law.
22
You
should
know
that
unless
you
pay
off
all
delinquent
23
taxes,
fees,
and
interest
before
the
sheriff’s
sale
on
the
tax
24
certificate,
currently
scheduled
for
[scheduled
sale
date]
at
25
[time]
in
the
[county]
treasurer’s
office,
a
treasurer’s
deed
26
will
be
issued
to
the
winning
bidder,
which
will
allow
the
27
bidder
to
evict
you
and
any
other
claimants
to
the
property.
28
You
should
also
know
that,
if
the
property
is
a
single-family
29
or
two-family
dwelling
and
you
are
an
individual
who
is
30
either
an
owner,
contract
seller,
or
contract
purchaser
of
the
31
property,
you
may
demand
that
the
sheriff’s
sale
be
postponed
32
for
six
months
after
the
sale
date
noted
above.
To
be
33
effective,
a
written
demand
for
delay
of
sale
must
be
received
34
by
the
county
treasurer’s
office
no
later
than
[ten
days
before
35
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the
scheduled
sheriff’s
sale
date].
1
If
you
have
any
questions
about
this
notice,
or
if
you
are
2
unable
to
provide
or
borrow
the
money
needed
to
pay
off
the
3
property
tax
debt,
you
should
contact
an
attorney
at
once.
4
Sec.
31.
NEW
SECTION
.
447A.3
Optional
method
of
service.
5
1.
In
lieu
of
the
notice
requirements
of
section
447A.2,
6
if
a
person
whose
only
interest
is
as
a
judgment
creditor,
the
7
person
may
be
served
by
regular
mail
and
certified
mail
to
8
the
person,
or
if
the
person
was
represented
by
an
attorney
9
currently
licensed
to
practice
law
in
Iowa,
by
regular
or
10
electronic
mail
to
the
attorney.
11
2.
If
the
public
records
of
the
secretary
of
state
show
12
that
creditor
has
a
registered
agent,
service
may
be
made
by
13
certified
mail
to
the
registered
agent.
14
3.
If
a
person
with
an
interest
cannot
be
found,
or
is
15
evading
service,
the
tax
sale
purchaser
may
file
an
affidavit
16
to
that
effect,
and
serve
that
person
by
both
regular
and
17
certified
mail
to
that
person’s
last
known
address.
18
Sec.
32.
NEW
SECTION
.
447A.4
Delay
of
sale.
19
If
the
property
is
a
property
primarily
used
or
intended
for
20
human
habitation
containing
two
or
fewer
dwelling
units,
an
21
individual
who
is
either
an
owner,
contract
seller,
or
contract
22
purchaser
of
the
property,
may
demand
that
the
sheriff’s
23
sale
be
postponed
for
six
months
after
the
initial
scheduled
24
sheriff’s
sale
date.
To
be
effective,
a
written
demand
for
25
delay
of
sale
must
be
received
by
the
county
treasurer’s
office
26
no
later
than
ten
days
before
the
scheduled
sheriff’s
sale
27
date.
At
the
scheduled
sale,
the
treasurer
shall
announce
the
28
properties
with
delay
demands
and
the
new
sale
date
scheduled
29
for
delayed
sales,
including
sales
delayed
under
section
30
447.10,
which
will
be
as
close
as
practicable
to
the
first
31
Monday
occurring
six
months
after
the
originally
scheduled
32
January
sale
date.
33
Sec.
33.
NEW
SECTION
.
447A.5
Posting
of
notice
of
sale.
34
If
the
property
is
a
property
primarily
used
or
intended
for
35
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human
habitation
containing
four
or
fewer
dwelling
units,
the
1
tax
sale
certificate
holder
shall
post
the
following
notice,
in
2
a
weather-resistant
form,
on
a
main
entrance
to
the
property
3
no
later
than
thirty
days
before
the
scheduled
sheriff’s
sale
4
date:
5
Important
Legal
Notice
6
Notice
of
Sheriff’s
Sale
to
Collect
Delinquent
Property
Taxes
7
On
[date
of
tax
sale]
this
property
was
sold
to
pay
8
delinquent
property
taxes.
A
sheriff’s
sale
on
the
property
9
will
be
held
on
[date
of
scheduled
sheriff’s
sale]
at
[time]
10
in
the
office
of
the
[county]
treasurer.
If
the
delinquent
11
taxes
plus
costs,
interest,
and
fees
are
not
paid
to
the
county
12
treasurer
before
that
date,
you
will
probably
lose
any
interest
13
you
have
in
this
property.
If
you
are
unable
to
pay
such
14
amounts
and
wish
to
keep
your
interest
in
this
property,
you
15
should
consult
an
attorney
at
once.
16
Sec.
34.
NEW
SECTION
.
447A.6
Manner
of
sale.
17
The
sheriff’s
sale
shall
be
conducted
at
the
county
18
treasurer’s
office
by
the
sheriff
with
the
assistance
of
the
19
treasurer.
To
the
extent
feasible,
the
procedures
for
the
20
sheriff’s
sale
shall
be
the
same
as
that
of
a
special
execution
21
against
real
property
under
chapter
626,
with
the
following
22
modifications:
23
1.
The
notices
provided
in
sections
626.74,
626.75,
and
24
626.78
shall
not
be
required.
25
2.
The
holder
of
the
tax
sale
certificate
shall,
within
26
two
days
of
the
scheduled
sale,
file
a
verified
accounting
of
27
the
tax
sale
principal,
successful
bidder
fee,
advancements,
28
interest,
attorney
fees
and
costs
of
the
sheriff’s
sale,
29
and
tender
the
certificate
to
the
treasurer.
The
treasurer
30
shall
credit
the
certificate
holder
in
such
sum
against
the
31
certificate
holder’s
opening
bid,
and
may
require
cash
from
the
32
certificate
holder
only
to
the
extent
that
the
holder’s
bid
33
exceeds
such
sum.
Unless
otherwise
directed
by
the
certificate
34
holder
in
writing,
the
sum
shall
be
deemed
submitted
as
the
35
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certificate
holder’s
opening
bid.
1
3.
If
the
attorney
fees
under
subsection
2
include
a
charge
2
or
advance
for
a
title
search,
a
copy
of
the
results
of
the
3
search
shall
be
filed
with
the
treasurer
at
least
ten
days
4
before
the
scheduled
sale,
and
be
a
public
record,
with
no
5
warranty
from
either
the
attorney,
other
than
of
authenticity,
6
or
from
the
title
agent.
7
4.
Section
626.81
shall
not
apply.
8
5.
If
there
is
an
overplus
from
the
sheriff’s
sale
proceeds
9
over
that
amount
due
to
the
tax
sale
certificate
holder,
the
10
treasurer
shall
deduct
and
pay
from
the
proceeds
the
amount
of
11
the
tax
sale
certificate,
plus
interest
and
allowable
charges,
12
to
the
certificate
holder
upon
surrender
of
the
certificate.
13
6.
The
procedures
of
section
626.98
will
be
modified
to
14
provide
that
there
is
no
redemption,
and
that
the
deed
to
the
15
winning
bidder
will
be
issued
by
the
treasurer.
16
Sec.
35.
NEW
SECTION
.
447A.7
Attorney
fees.
17
The
reasonable
fees
of
the
attorney
representing
the
tax
18
certificate
owner
for
services
from
completion
of
the
tax
sale
19
until
the
sheriff’s
sale
shall
be
added
to
the
sale
bid
of
20
the
tax
certificate
owner.
A
copy
of
the
itemized
billing
21
of
the
attorney
shall
be
filed
with
the
treasurer
and
shall
22
be
accessible
to
the
public.
If
the
property
is
redeemed
or
23
purchased
at
the
sheriff’s
sale
by
a
third
party,
the
attorney
24
shall
deposit
the
fees
in
the
attorney’s
trust
account.
If
no
25
party
in
interest
commences
a
legal
action,
or
files
a
pleading
26
in
an
action
under
section
447A.9,
subsection
5,
demanding
a
27
determination
of
the
proper
amount
of
attorney
fees
and
costs
28
owing
to
the
attorney
from
the
certificate
holder
within
ninety
29
days
after
the
sheriff’s
sale,
the
attorney
may
apply
the
fees
30
to
the
tax
sale
certificate
holder’s
account.
31
Sec.
36.
NEW
SECTION
.
447A.8
Optional
procedure.
32
A
person
holding
title
under
a
tax
deed
issued
under
chapter
33
448
before
July
1,
2026,
may,
at
any
time
before
July
1
of
34
the
year
following
the
calendar
year
in
which
the
tax
deed
35
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was
issued,
request
that
the
tax
deed
be
canceled,
a
new
tax
1
sale
certificate
be
issued,
and
that
the
treasurer
resell
the
2
property
at
the
next
annual
sheriff’s
sale
under
this
chapter.
3
Sheriff’s
sales
under
this
procedure
shall
not
be
subject
to
a
4
demand
for
delay
of
sale.
The
priority
of
the
new
certificate
5
shall,
for
purposes
of
conflicting
claims
on
the
property,
6
relate
back
to
the
date
of
the
original
tax
sale.
7
Sec.
37.
NEW
SECTION
.
447A.9
Overplus
——
exemption.
8
1.
An
overplus
at
the
sheriff’s
sale
is
exempt
from
9
execution
by
a
creditor
to
the
same
extent
that
the
property
10
was
exempt
immediately
prior
to
the
sheriff’s
sale.
11
2.
Any
person
with
a
previously
existing
interest
in
the
12
property,
other
than
an
owner,
contract
vendor,
or
contract
13
vendee
of
the
property,
shall
have
thirty
days
after
the
14
sheriff’s
sale
to
file
a
verified
claim
with
the
treasurer.
15
The
claim
may
include
facts
to
establish
that
the
overplus
is
16
not
exempt
from
execution.
A
claim
not
timely
filed
is
barred
17
against
the
overplus.
18
3.
At
any
time
after
the
claim
deadline,
the
owners,
19
contract
vendors,
contract
vendees,
and
persons
with
timely
20
filed
claims
may
file
with
the
treasurer
a
written
agreement
21
for
distribution
of
the
overplus,
according
to
which
the
22
treasurer
shall
distribute
the
overplus.
23
4.
Within
ninety
days
after
the
sheriff’s
sale,
any
person
24
listed
in
subsection
3
may
file
an
action
in
equity
in
the
25
district
court
requesting
a
determination
of
the
claims
against
26
the
overplus.
The
treasurer
shall
distribute
the
overplus
as
27
ordered
by
court.
The
action
may
also
determine
the
proper
28
amount
of
attorney
fees
and
charges
of
the
certificate
holder.
29
5.
If
no
such
action
under
subsection
4
is
filed,
the
30
treasurer
shall
distribute
the
overplus,
free
of
all
other
31
claims,
to
the
taxpayers
of
record
in
the
treasurer’s
office
at
32
the
time
of
the
sheriff’s
sale
as
follows:
33
a.
If
the
property
is
held
in
joint
tenancy
and
all
tenants
34
are
living,
the
proceeds
will
be
divided
equally
among
the
35
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joint
tenants.
1
b.
If
the
property
is
held
in
joint
tenancy
and
one
tenant
2
is
deceased,
the
proceeds
shall
be
paid
to
the
surviving
3
tenant.
4
c.
If
a
property
is
not
held
in
joint
tenancy,
and
the
owner
5
is
deceased
with
an
estate
pending,
the
owner’s
share
shall
be
6
paid
to
the
owner’s
personal
representative.
7
d.
If
an
owner
is
under
conservatorship,
the
owner’s
share
8
shall
be
paid
to
the
conservator.
9
e.
If
a
taxpayer
cannot
be
readily
located,
has
died
with
no
10
surviving
joint
tenant
or
estate
pending,
or
a
check
mailed
to
11
the
taxpayer
has
been
returned
or
has
not
been
cashed
within
12
one
hundred
twenty
days
of
mailing,
the
taxpayer’s
share
shall
13
be
paid
into
the
fund
established
by
section
556.18.
14
Sec.
38.
NEW
SECTION
.
447A.10
Continuance
of
sale.
15
If
the
holder
of
the
tax
sale
certificate
has
not
timely
16
obtained
service
on
all
parties
required
to
be
served
with
the
17
notices
provided
in
sections
447A.2
and
447A.5,
the
tax
sale
18
certificate
holder
may
have
the
sale
continued
to
the
date
for
19
sales
subject
to
a
delay
of
sale
under
section
447A.4.
Unless
20
the
certificate
holder
can
establish
to
the
treasurer
by
clear
21
and
convincing
evidence
that
the
delay
is
not
the
fault
of
22
the
certificate
holder,
interest,
attorney
fees,
and
charges
23
incurred
by
the
tax
certificate
holder
shall
not
accrue
after
24
the
originally
scheduled
sale
date.
25
Sec.
39.
Section
461A.25,
subsection
1,
Code
2026,
is
26
amended
to
read
as
follows:
27
1.
The
commission
may
recommend
that
the
executive
council
28
lease
property
under
the
commission’s
jurisdiction.
All
leases
29
shall
reserve
to
the
public
of
the
state
the
right
to
enter
30
upon
the
property
leased
for
any
lawful
purpose.
The
council
31
may,
if
it
approves
the
recommendation
and
the
lease
to
be
32
entered
into
is
for
five
years
or
less,
execute
the
lease
in
33
behalf
of
the
state
and
commission.
If
the
recommendation
34
is
for
a
lease
in
excess
of
five
years,
with
the
exception
35
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25
S.F.
2313
of
agricultural
lands
specifically
dealt
with
in
Article
I,
1
section
24
,
of
the
Constitution
of
the
State
of
Iowa,
the
2
council
shall
advertise
for
bids.
If
a
bid
is
accepted,
the
3
lease
shall
be
let
or
executed
by
the
council
in
accordance
4
with
the
most
desirable
bid.
The
lease
shall
not
be
executed
5
for
a
term
longer
than
fifty
years.
Any
such
leasehold
6
interest,
including
any
improvements
placed
on
it,
shall
be
7
listed
on
the
tax
rolls
as
provided
in
chapters
428
and
443
and
8
assessed
and
valued
as
provided
in
chapter
441
;
taxes
shall
9
be
levied
on
it
as
provided
in
chapter
444
and
collected
as
10
provided
in
chapter
445
;
and
the
leasehold
interest
is
subject
11
to
tax
sale,
redemption,
and
apportionment
of
taxes
as
provided
12
in
chapters
446
,
447,
and
448
447A
.
The
lessee
shall
discharge
13
and
pay
all
taxes.
14
Sec.
40.
Section
631.1,
subsection
2,
Code
2026,
is
amended
15
to
read
as
follows:
16
2.
The
district
court
sitting
in
small
claims
shall
have
17
concurrent
jurisdiction
of
an
action
for
forcible
entry
and
18
detainer
which
is
based
on
those
grounds
set
forth
in
section
19
648.1,
subsections
1,
2,
3
and
5
,
and
the
grounds
set
forth
20
in
section
648.1,
subsection
6,
relating
to
a
treasurer’s
21
deed
issued
after
a
sheriff’s
sale
under
chapter
447A
.
When
22
commenced
under
this
chapter
,
the
action
shall
be
a
small
claim
23
for
the
purposes
of
this
chapter
.
In
a
small
claim
based
on
24
section
648.1,
subsection
6,
brought
by
the
certificate
holder
25
or
its
affiliate,
the
court
may
grant
a
continuance
of
up
to
26
thirty
days
if
the
taxpayer
presents
substantial
evidence
that
27
the
taxpayer
will
be
able
to
redeem
the
property
by
payment
28
in
full
of
the
delinquent
taxes
and
lawful
charges,
including
29
the
reasonable
attorney
fees
and
costs
for
the
forcible
entry
30
and
detainer
action,
within
the
continuance
period,
unless
the
31
taxpayer
has
previously
requested
such
a
continuance
or
has
32
requested
a
delay
of
sale
under
section
447A.3.
The
court
may
33
condition
such
a
continuance
on
the
taxpayer
taking
steps,
such
34
as
authorizing
a
payroll
or
bank
deduction
plan,
to
ensure
that
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all
subsequent
taxes
are
timely
paid.
If
all
delinquent
taxes,
1
interest,
and
lawful
charges
are
paid
to
the
treasurer
prior
to
2
the
rescheduled
hearing,
the
property
shall
be
treated
as
if
3
the
tax
sale
certificate
had
been
timely
redeemed.
4
Sec.
41.
REPEAL.
Sections
447.9,
447.10,
and
447.12,
Code
5
2026,
are
repealed.
6
Sec.
42.
REPEAL.
Chapter
448,
Code
2026,
is
repealed.
7
Sec.
43.
INTENT
——
STUDY.
8
1.
It
is
the
intent
of
the
general
assembly
that
tax
sales
9
shall
be
open
and
accessible
to
the
greatest
feasible
number
10
of
bidders.
11
2.
The
governor
shall
designate
an
individual
to
study,
12
in
consultation
with
six
representative
county
treasurers
13
appointed
by
the
Iowa
state
county
treasurers
association,
tax
14
sales
in
Iowa,
including
the
feasibility
of
a
statewide
online
15
system
or
a
coordinated
online
system
of
county
systems
and
16
present
the
person’s
recommendations
in
a
report
filed
with
17
the
general
assembly
before
January
1,
2027.
Any
proposed
18
system
may
contain
electronic
links
to
public
records,
such
19
as
assessed
valuations
and
property
descriptions,
to
provide
20
better
information
to
bidders
to
allow
them
to
make
intelligent
21
decisions
on
prospective
bids.
Other
subjects
for
the
study
22
may
include
a
system
of
electronic
transfers
to
make
taxpayer
23
budgeting
easier,
including
modification
of
interest
accrual
to
24
accommodate
periodic
payments,
allowing
written
bids
where
a
25
tax
sale
is
conducted
live,
and
such
other
related
subjects
as
26
the
designated
person
may
decide.
27
Sec.
44.
APPLICABILITY.
This
Act
applies
as
follows:
28
1.
Except
as
provided
in
section
447A.8,
property
sold
at
29
tax
sales
held
before
January
1,
2026,
shall
be
subject
to
30
existing
law,
with
the
option
provided
in
section
447A.8.
If
31
the
option
is
exercised,
a
sheriff’s
sale
will
be
scheduled
32
under
the
new
rules,
pursuant
to
this
Act.
33
2.
Tax
sales
in
2026
will
be
conducted
under
existing
law
34
as
to
advertising
and
tax
sale,
but
will
be
subject
to
this
Act
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with
respect
to
proceedings
after
the
tax
sale.
1
3.
All
tax
sales
on
or
after
January
1,
2027,
and
the
2
resulting
proceedings,
will
be
conducted
under
this
Act.
3
EXPLANATION
4
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
5
the
explanation’s
substance
by
the
members
of
the
general
assembly.
6
Under
current
law,
a
notice
of
the
annual
tax
sale
containing
7
certain
information
shall
be
published
in
at
least
one
official
8
newspaper.
This
bill
specifies
that
if
the
treasurer
has
an
9
official
internet
site
with
the
information
required
by
Code
10
section
446.9,
then
the
publication
in
the
newspaper
only
11
needs
to
include
the
following:
(1)
date,
time,
and
manner
of
12
the
sale;
(2)
the
street
address
of
the
parcels;
and
(3)
the
13
internet
site
address
of
the
county
containing
the
required
14
information.
Additionally,
if
there
is
no
newspaper
of
general
15
circulation,
publication
on
the
internet
site
is
sufficient.
16
Under
current
law,
the
bidder
who
offers
to
pay
the
total
17
amount
of
delinquent
taxes
due
for
the
smallest
percentage
of
18
the
parcel
is
the
purchaser.
The
bill
requires
the
successful
19
bidder
to
pay
the
total
amount
due,
plus
the
successful
bidder
20
fee.
Under
the
bill,
bidders
shall
offer
the
monthly
interest
21
percentage
the
bidder
is
willing
to
accept
on
redemption
22
from
tax
sale.
The
bill
specifies
that
the
monthly
interest
23
percentage
shall
not
be
greater
than
2
percent,
and
lower
bids
24
shall
be
made
in
decrements
of
0.1.
The
bidder
offering
to
25
accept
the
lowest
interest
rate
shall
be
the
winner
at
the
26
auction.
27
Under
current
law,
the
treasurer
establishes
and
collects
28
a
registration
fee
from
each
bidder
at
the
tax
sale.
The
29
bill
eliminates
the
registration
fee.
Instead,
the
treasurer
30
establishes
and
collects
a
fee
only
from
the
successful
bidder.
31
The
bill
gives
the
successful
bidder
24
hours
after
32
receiving
notice
that
they
have
won
the
auction
to
pay
the
33
total
amount
due.
If
the
successful
bidder
defaults,
the
34
person
who
would
have
won
had
the
defaulting
purchaser
not
bid
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shall
be
notified
that
they
are
the
successful
bidder
and
pay
1
the
total
amount
due
within
24
hours.
2
The
bill
repeals
Code
chapter
448
and
establishes
a
new
3
procedure
for
a
purchaser
of
a
tax
sale
certificate
to
obtain
4
the
title
to
the
property
when
the
previous
property
owner
5
does
not
redeem
the
property
in
accordance
with
Code
chapter
6
447.
The
bill
requires
the
county
treasurer
to
announce
the
7
date
of
a
sheriff’s
sale
to
be
held
for
properties
for
which
8
tax
certificates
have
been
issued
following
a
tax
sale.
The
9
sheriff’s
sale
is
scheduled
in
consultation
with
the
sheriff
10
and
shall
be
scheduled
on
a
date
as
close
as
practicable
to
the
11
third
Monday
in
January.
12
The
holder
of
the
tax
sale
certificate
shall
personally
13
serve
all
persons
with
an
interest
in
the
property
no
later
14
than
60
days
before
the
scheduled
sheriff’s
sale.
The
15
bill
prescribes
the
form
for
the
notice.
The
bill
allows
16
alternative
service
to
a
person
whose
interest
in
the
property
17
is
as
a
judgment
creditor
only
and
prescribes
requirements
for
18
service
for
other
specified
interested
parties.
19
For
properties
primarily
used
or
intended
for
human
20
habitation
containing
two
or
fewer
dwelling
units,
an
21
individual
who
is
either
an
owner,
contract
seller,
or
contract
22
purchaser
may
demand
that
the
sheriff’s
sale
be
postponed
23
for
six
months
after
the
scheduled
sheriff’s
sale
date.
A
24
written
demand
for
delay
of
sale
must
be
received
by
the
county
25
treasurer’s
office
no
later
than
10
days
before
the
scheduled
26
sheriff’s
sale
date.
On
the
scheduled
date,
the
treasurer
27
shall
announce
the
properties
with
delay
demands
and
the
new
28
sale
date
scheduled
for
the
delayed
sales.
The
delayed
sales
29
shall
be
scheduled
as
close
as
practicable
to
the
first
Monday
30
occurring
six
months
after
the
originally
scheduled
January
31
sale
date.
32
The
bill
also
requires
the
certificate
holder
to
post
the
33
notice
of
sale
in
a
weather-resistant
form
on
the
main
entrance
34
of
a
property
no
later
than
30
days
before
the
scheduled
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sheriff’s
sale
if
the
property
being
sold
is
primarily
used
or
1
intended
for
human
habitation
containing
two
or
fewer
dwelling
2
units.
3
The
bill
specifies
that
the
sheriff’s
sale
shall
be
4
conducted
at
the
treasurer’s
office
by
the
sheriff
with
the
5
assistance
of
the
treasurer.
To
the
extent
feasible,
the
6
procedures
shall
be
the
same
as
that
of
a
special
execution
7
under
Code
chapter
626,
with
certain
modifications,
as
8
specified
in
the
bill.
9
The
bill
requires
the
reasonable
fees
of
the
attorney
10
representing
the
tax
certificate
holder
for
services
from
11
the
completion
of
the
tax
sale
until
the
sheriff’s
sale
to
12
be
added
to
the
sale
bid
of
the
tax
certificate
holder.
A
13
copy
of
the
itemized
billing
of
the
attorney
shall
be
given
14
to
the
treasurer
and
shall
be
accessible
to
the
public.
If
15
the
property
is
redeemed
or
purchased
at
the
sheriff’s
sale
16
by
a
third
party,
the
attorney
shall
deposit
the
fees
in
the
17
attorney’s
trust
account.
If
no
party
in
interest
commences
18
a
legal
action,
or
files
a
pleading
in
an
action
demanding
a
19
determination
of
the
proper
amount
of
attorney
fees
and
costs
20
owing
to
the
attorney
for
the
certificate
holder
within
90
days
21
after
the
sheriff’s
sale,
the
attorney
may
apply
the
fees
to
22
the
tax
sale
certificate
holder’s
account.
23
The
bill
allows
for
a
person
holding
title
of
a
tax
deed
24
issued
under
Code
chapter
448,
Code
2026,
before
July
1,
25
2026,
to
request
that
the
tax
deed
be
canceled,
a
new
tax
26
sale
certificate
be
issued,
and
that
the
treasurer
resell
the
27
property
at
the
next
annual
sheriff’s
sale.
The
request
must
28
be
made
before
July
1
of
the
year
following
the
calendar
year
29
in
which
the
tax
deed
was
issued.
Sheriff’s
sales
under
this
30
procedure
shall
not
be
subject
to
a
demand
for
delay
of
sale.
31
The
priority
of
the
new
certificate
shall,
for
purposes
of
32
conflicting
claims
on
the
property,
relate
back
to
the
date
of
33
the
original
tax
sale.
34
The
bill
provides
that
an
overplus
at
the
sheriff’s
sale
is
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exempt
from
execution
by
a
creditor
to
the
same
extent
that
the
1
property
was
exempt
immediately
prior
to
the
sheriff’s
sale.
2
A
person
with
a
previous
existing
interest
in
the
property,
3
other
than
an
owner,
contract
vendor,
or
contract
vendee
of
the
4
property,
shall
have
30
days
after
the
sale
to
file
a
verified
5
claim
with
the
treasurer.
The
claims
may
include
facts
to
6
establish
that
the
overplus
is
not
exempt
from
execution.
A
7
claim
not
timely
filed
is
barred
against
the
overplus.
At
any
8
time
after
the
claim
filing
deadline,
the
owners,
contract
9
vendors,
and
contract
vendees,
and
persons
with
timely
filed
10
claims
may
file
with
the
treasurer
a
written
agreement
for
11
distribution
of
the
overplus,
according
to
which
the
treasurer
12
shall
distribute
the
overplus.
Within
90
days
after
the
sale,
13
specified
persons
may
file
an
action
in
equity
in
the
district
14
court
requesting
a
determination
of
the
claims
against
the
15
overplus.
The
action
may
also
determine
the
proper
amount
of
16
attorney
fees
and
charges
of
the
certificate
holder.
If
no
17
such
action
is
timely
filed,
the
treasurer
shall
distribute
the
18
overplus,
free
of
all
other
claims,
to
the
taxpayers
of
record
19
in
the
treasurer’s
office
at
the
time
of
the
sheriff’s
sale,
20
as
provided
in
the
bill.
21
The
bill
also
allows
for
a
continuance
of
sale
if
the
holder
22
of
the
tax
certificate
has
not
timely
obtained
service
on
all
23
parties
required
to
be
served
with
the
notices.
Unless
the
24
certificate
holder
can
establish
to
the
treasurer
by
clear
25
and
convincing
evidence
that
the
delay
is
not
the
fault
of
26
the
certificate
holder,
interest,
attorney
fees,
and
charges
27
incurred
by
the
tax
sale
certificate
holder
shall
not
accrue
28
after
the
originally
scheduled
sale
date.
29
The
bill
grants
small
claims
court
jurisdiction
of
an
action
30
for
forcible
entry
and
detainer
based
on
grounds
set
forth
in
31
Code
section
648.1,
subsection
6,
relating
to
a
treasurer’s
32
deed
issued
after
a
sheriff’s
sale
under
Code
chapter
447A.
33
The
court
may
grant
a
continuance
of
up
to
30
days
if
the
34
taxpayer
presents
substantial
evidence
that
the
taxpayer
will
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be
able
to
redeem
the
property
by
payment
in
full
of
the
1
delinquent
taxes
and
lawful
charges,
including
reasonable
2
attorney
fees
and
costs
for
the
forcible
entry
and
detainer
3
action,
within
the
continuance
period,
unless
the
taxpayer
has
4
previously
requested
such
a
continuance
or
has
requested
a
5
delay
of
sale.
The
court
may
condition
such
continuance
on
the
6
taxpayer
taking
steps,
such
as
authorizing
a
payroll
or
bank
7
deduction
plan,
to
ensure
that
all
subsequent
taxes
are
timely
8
paid.
If
all
delinquent
taxes,
interest,
and
lawful
charges
9
are
paid
to
the
treasurer
prior
to
the
rescheduled
hearing,
the
10
property
shall
be
treated
as
if
the
tax
sale
certificate
had
11
been
timely
redeemed.
12
The
bill
mandates
a
study
of
tax
sales
done
by
a
designee
13
of
the
governor,
in
consultation
with
six
county
treasurers
14
appointed
by
the
Iowa
state
county
treasurer’s
association,
15
including
but
not
limited
to
the
feasibility
of
a
statewide
16
online
system
or
a
coordinated
online
system
of
county
systems.
17
Recommendations
shall
be
presented
to
the
general
assembly
18
before
January
1,
2027.
19
The
bill
establishes
applicability
provisions
based
on
the
20
date
of
the
tax
sale
affecting
the
property.
21
The
bill
makes
conforming
changes
to
other
provisions
of
the
22
Code.
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