HF 2183 – City Utility Delinquent Accounts on Waste Water/Sewer
HF 2273 – Treasurers’ Technical Bill
HF 2183 allows a public utility to enter into an agreement with a city to discontinue waste water, sewer and storm water drainage services if the account becomes delinquent, as long as proper disconnect procedures prescribed by law are followed. The city may also file suit against the customer when an account becomes delinquent. The bill only covers cities served by Iowa American Water in the Clinton and Davenport areas. [Committee 3/11: short form (Chelgren, Quirmbach excused); Floor 3/26: 46-0 (Ernst, Houser, Bertrand, Boettger absent)]
HF 2273 covers several actions requested by the county treasurers:
• Clearing-up inconsistencies with the Department of Revenue’s (DOR) interpretation of use tax exemption on rental trailers (UT05 Exemption). Under DOR’s direction, all 99 county treasurers have said that rental trailers qualify for the use tax exemption. In 2013, rental companies in Iowa began receiving audits stating they owe back use tax, penalties and interest on their rental trailers. This legislation would codify the practice that treasurers have been using under the direction of the DOR.
• Cleaning up Code language on destroying drainage and special assessment records in the treasurers’ offices after 10 years. In recent years, legislation took care of how long to keep other kinds of records and specifically drainage or special assessment records slipped through the cracks.
• Cleaning up Code language for the requirement of cash payment for assessments less than $20 and for fixing a time within which all assessments in excess of $100 may be paid in cash. [Committee 2/19: short form; Floor 4/1: 49-0 Houser excused]