H.F. 117 Section 1. Section 161E.9, Code 2017, is amended to read as 1 follows: 2 161E.9 Tax levy. 3 The county board of supervisors may annually levy a tax not 4 to exceed six and three-fourths cents per thousand dollars 5 of assessed value of all agricultural lands taxable property 6 in the county, to be used for flood and erosion control, 7 including acquisition of land or interests in land, and repair, 8 alteration, maintenance, and operation of works of improvement 9 on lands under the control or jurisdiction of the county as 10 provided in this chapter . 11 Sec. 2. APPLICABILITY. This Act applies to property taxes 12 due and payable in fiscal years beginning on or after July 1, 13 2018. 14 EXPLANATION 15 The inclusion of this explanation does not constitute agreement with 16 the explanation’s substance by the members of the general assembly. 17 Current Code section 161E.9 authorizes the county board of 18 supervisors to levy a property tax not to exceed 6 3/4 cents 19 per $1,000 of assessed value of all agricultural lands in the 20 county. Tax revenue from the levy must be used for flood and 21 erosion control, including acquisition of land or interests in 22 land, and repair, alteration, maintenance, and operation of 23 works of improvement on lands under the control or jurisdiction 24 of the county as part of a project in cooperation with the 25 federal government or a department or agency of the federal 26 government. 27 This bill strikes language limiting the levy to agricultural 28 lands and provides that the property tax is imposed on all 29 taxable property in the county. 30 The bill applies to property taxes due and payable in fiscal 31 years beginning on or after July 1, 2018. 32 -1- LSB 2046YH (3) 87 md/sc 1/ 1