Proyectos de ley › 91.ª Asamblea General
Relating to tax and special assessment collections for buildings or improvements erected on land owned by another person
Presentado por el comité Ways and Means del Senado, Sen. David D. Rowley (R)
Temas:Taxes
La misma legislación: SF 2032
Dónde está ahora
- Hecho: Presentado12 de enero de 2026
- Hecho: Subcomité14 de enero de 2026
- Hecho: Comité del Senado12 de febrero de 2026
- Se detuvo: Lo aprueba el SenadoMurió al terminar la Asamblea General
- Sigue: Comité de la CámaraEmbudo: antes del 20 de marzo de 2026
- Sigue: Lo aprueba la Cámara
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2026 terminó el 3 de mayo de 2026, 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 a residential structure worth at least $20,000 on land they do not own, the government can now collect unpaid special assessment taxes from that building. County treasurers must notify both the building owner and the landowner about how these unpaid taxes will be collected. This change allows the state to collect money owed for public improvements even when the building and the land belong to different people. (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.4.4 or Code chapter 446 (tax sales) relating to residential buildings or improvements on residential buildings, with an actual value of $20,000 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. The bill requires a county treasurer to provide notice to the owner of the building or improvement and the owner of leased land on which a building or improvement is erected of the tax collection procedures for delinquent taxes on the building or improvement.
Lo que cambia del Código de Iowa (Iowa Code)
Modifica§445.32
Cabildeo
2 a favor · 0 en contra · 9 indecisos · Quiénes →
Family tree
Tried before
91st General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in an earlier General Assembly. None became law, though one got through a chamber.
- HF 2654 Relating to tax collections for buildings or improvements erected or made by a person on l…90th General Assembly · Passed House · nearly identicalPassed a chamber
Matched by wording or an identical title.