Bills › 90th General Assembly
Relating to tax collections for buildings or improvements erected or made by a person on land owned by another person
Topics:Taxes
Where it is now
- Done: IntroducedJanuary 25, 2024
- Done: SubcommitteeFebruary 6, 2024
- Done: Senate committeeMarch 7, 2024
- Stopped: Passes the SenateDied when the General Assembly ended
- Skipped: House committeeSkipped
- Done: Passes the HouseApril 2, 202495–0
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
When property adjacent to a public improvement benefits from the improvement, a special assessment may be levied against the adjacent properties that received the benefit to pay for all or a portion of the improvement. Under current law, principal and interest due and delinquent because of a special assessment cannot be collected on a building or improvement erected or made by a person on land owned by another person pursuant to Code sections 445.3 and 445.4. This bill allows collections pursuant to Code sections 445.3 and 445.4 or Code chapter 446 (tax sales) relating to buildings or improvements, with an actual value of $5,000 or more, erected or made by a person on land owned by another person to include principal and interest due and delinquent because of special assessment levies.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named February 6, 2024. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Iowa Code it changes
Amends§445.32
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
4 for · 0 against · 11 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
90th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Similar bills
- SF 2032 Relating to tax and special assessment collections for buildings or improvements erected o…91st General Assembly · Renumbered as SF 2334Nearly identical
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.