SF 2124: Relating to tax collections for buildings or improvements erected or made by a person on land owned by another person

What it does

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.

Senate subcommittee · named February 6, 2024

• Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
• Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov
• Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov

Lobbying · 4 for, 0 against

For: City of Waukee; Iowa State Association of Counties; Iowa State Association of County Supervisors; Iowa State County Treasurers Association

In plain words

1. January 25, 2024Filed in the Senate and sent to the Ways and Means committee
2. February 6, 2024Senate subcommittee named: Dawson, Koelker and Quirmbach