House File 163 - Introduced HOUSE FILE BY JOCHUM Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act authorizing cities and counties to levy a property tax for 2 purposes of establishing, maintaining, and managing 3 recreational programs for persons with disabilities. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1666HH 82 6 sc/es/88 PAG LIN 1 1 Section 1. NEW SECTION. 331.424D RECREATIONAL PROGRAMS 1 2 == TAX LEVY. 1 3 The board may levy annually a tax not to exceed thirteen 1 4 and one=half cents per one thousand dollars of assessed value 1 5 to establish, maintain, and manage recreational programs for 1 6 people who have a disability, including those people with a 1 7 mental or physical disability, to provide transportation for 1 8 such people to and from such programs, to provide for such 1 9 examination of participants in such programs as may be deemed 1 10 necessary, and to employ a director and staff. The programs 1 11 may include special leisure activities solely for people with 1 12 a disability or may include activities that involve people 1 13 with a disability and without a disability. Moneys raised by 1 14 this levy may be used to reequip existing parks or recreation 1 15 areas to include persons with disabilities. The programs may 1 16 charge fees for participating in such programs and fees for 1 17 transportation furnished to participants. The fees charged 1 18 nonresidents need not be the same as the fees charged 1 19 residents. 1 20 Sec. 2. Section 384.12, Code 2007, is amended by adding 1 21 the following new subsection: 1 22 NEW SUBSECTION. 23. A tax not to exceed thirteen and one= 1 23 half cents per one thousand dollars of assessed value to 1 24 establish, maintain, and manage recreational programs for 1 25 people who have a disability, including those people with a 1 26 mental or physical disability, to provide transportation for 1 27 such people to and from such programs, to provide for such 1 28 examination of participants in such programs as may be deemed 1 29 necessary, and to employ a director and staff. The programs 1 30 may include special leisure activities solely for people with 1 31 a disability or may include activities that involve people 1 32 with a disability and without a disability. Moneys raised by 1 33 this levy may be used to reequip existing parks or recreation 1 34 areas to include persons with disabilities. The programs may 1 35 charge fees for participating in such programs and fees for 2 1 transportation furnished to participants. The fees charged 2 2 nonresidents need not be the same as the fees charged 2 3 residents. 2 4 EXPLANATION 2 5 This bill authorizes a city or county to impose a property 2 6 tax equal to 13.5 cents per $1,000 of assessed value for the 2 7 purpose of establishing, maintaining, and managing 2 8 recreational programs for persons with mental or physical 2 9 disabilities. The programs may be organized to be solely for 2 10 people with disabilities or may be organized such that all 2 11 people are included. Moneys raised from the levy may be used 2 12 to reequip parks and recreational areas to include persons 2 13 with disabilities. 2 14 LSB 1666HH 82 2 15 sc:nh/es/88