House File 323 - Introduced HOUSE FILE 323 BY KEARNS A BILL FOR An Act relating to property taxes levied by a township for the 1 improvement and maintenance of certain cemeteries. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2367YH (2) 85 md/sc

H.F. 323 Section 1. Section 359.33, Code 2013, is amended to read as 1 follows: 2 359.33 Tax for nonowned cemetery. 3 They may levy a tax not to exceed six and three-fourths cents 4 per thousand dollars of assessed value of taxable property 5 sufficient to improve and maintain any cemetery located in the 6 township and not owned by the township, provided the same is 7 devoted to general public use. 8 EXPLANATION 9 Current Code section 359.33 authorizes a township to levy 10 a property tax of six and three-fourths cents per $1,000 of 11 assessed value of taxable property in the township to pay for 12 the improvement and maintenance of any cemetery that is not 13 owned by the township if the cemetery is devoted to general 14 public use. This bill strikes the six and three-fourths cents 15 per $1,000 levy rate and authorizes the township to levy an 16 amount sufficient to maintain any cemetery located in the 17 township and not owned by the township if the cemetery is 18 devoted to general public use. 19 -1- LSB 2367YH (2) 85 md/sc 1/ 1