HF 117 (LSB 2046YH (3) 87)

HOUSE FILE 117

BY  DOLECHECK

A BILL FOR

An Act relating to the property tax levy imposed by a county for flood and erosion control projects and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 161E.9, Code 2017, is amended to read as follows:
   161E.9  Tax levy.
   The county board of supervisors may annually levy a tax not to exceed six and three-fourths cents per thousand dollars of assessed value of all agricultural lands taxable property in the county, to be used for flood and erosion control, including acquisition of land or interests in land, and repair, alteration, maintenance, and operation of works of improvement on lands under the control or jurisdiction of the county as provided in this chapter.
    Sec. 2.  APPLICABILITY.  This Act applies to property taxes due and payable in fiscal years beginning on or after July 1, 2018.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Current Code section 161E.9 authorizes the county board of supervisors to levy a property tax not to exceed 6 3/4 cents per $1,000 of assessed value of all agricultural lands in the county. Tax revenue from the levy must be used for flood and erosion control, including acquisition of land or interests in land, and repair, alteration, maintenance, and operation of works of improvement on lands under the control or jurisdiction of the county as part of a project in cooperation with the federal government or a department or agency of the federal government.
   This bill strikes language limiting the levy to agricultural lands and provides that the property tax is imposed on all taxable property in the county.
   The bill applies to property taxes due and payable in fiscal years beginning on or after July 1, 2018.