House
File
632
-
Introduced
HOUSE
FILE
632
BY
KEARNS
A
BILL
FOR
An
Act
relating
to
property
taxes
levied
by
a
township
for
1
the
improvement
and
maintenance
of
certain
cemeteries
and
2
including
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
1983YH
(6)
87
md/sc/rj
H.F.
632
Section
1.
Section
359.33,
Code
2017,
is
amended
to
read
as
1
follows:
2
359.33
Tax
for
nonowned
cemetery.
3
They
may
levy
a
tax
not
to
exceed
six
seven
and
three-fourths
4
cents
per
thousand
dollars
of
assessed
value
of
taxable
5
property
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
Sec.
2.
APPLICABILITY.
This
Act
applies
to
property
taxes
9
due
and
payable
in
fiscal
years
beginning
on
or
after
July
1,
10
2018.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
Current
Code
section
359.33
authorizes
a
township
to
levy
15
a
property
tax
of
six
and
three-fourths
cents
per
$1,000
of
16
assessed
value
of
taxable
property
in
the
township
to
pay
for
17
the
improvement
and
maintenance
of
any
cemetery
that
is
not
18
owned
by
the
township
if
the
cemetery
is
devoted
to
general
19
public
use.
This
bill
increases
the
authorized
levy
rate
to
20
seven
and
three-fourths
cents
per
$1,000
of
assessed
value
of
21
taxable
property
to
pay
for
the
improvement
and
maintenance
22
of
any
cemetery
located
in
the
township
and
not
owned
by
the
23
township,
provided
the
cemetery
is
devoted
to
general
public
24
use.
25
The
bill
applies
to
property
taxes
due
and
payable
in
fiscal
26
years
beginning
on
or
after
July
1,
2018.
27
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1983YH
(6)
87
md/sc/rj
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