Proyectos de ley › 90.ª Asamblea General
Relating to tax collections for buildings or improvements erected or made by a person on land owned by another person
Temas:Cities & countiesTaxes
Dónde está ahora
- Hecho: Presentado25 de enero de 2024
- Hecho: Subcomité6 de febrero de 2024
- Hecho: Comité del Senado7 de marzo de 2024
- Se detuvo: Lo aprueba el SenadoMurió al terminar la Asamblea General
- Se saltó: Comité de la CámaraSe saltó
- Hecho: Lo aprueba la Cámara2 de abril de 202495–0
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2024 terminó el 19 de abril de 2024, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA If a person builds something worth $5,000 or more on land they do not own, the government can now collect unpaid special assessment taxes from that building. Currently, these unpaid costs cannot be collected from improvements made by someone other than the landowner. This change allows the state to collect both the principal and interest owed on those assessments. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
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. 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
Lo que cambia del Código de Iowa (Iowa Code)
Modifica§445.32
Cabildeo
4 a favor · 0 en contra · 11 indecisos · Quiénes →
Family tree
Study bill
90th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
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 wording or an identical title.