A bill for an act relating to property tax sales, including bidding procedures and foreclosures on certificates, and including applicability provisions.

This bill (SF 2313) updates Iowa's property tax sale procedures, primarily affecting county treasurers, property owners facing tax delinquency, and cities with special charters. It requires counties to destroy tax sale records after 10 years from redemption or cancellation, sets a $10 fee for tax sale title certificates (except for the county itself), and mandates that cities follow county tax sale rules for real estate and mobile home sales. Key provisions clarify how tax deeds are issued, ensure cities use similar processes as counties for tax sales, and specify fee structures for title certificates. The bill focuses on streamlining administrative processes for tax delinquent property sales without changing tax rates or eligibility.