HF 632 (LSB 1983YH (6) 87)

HOUSE FILE 632

BY  KEARNS

A BILL FOR

An Act relating to property taxes levied by a township for the improvement and maintenance of certain cemeteries and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 359.33, Code 2017, is amended to read as follows:
   359.33  Tax for nonowned cemetery.
   They may levy a tax not to exceed six seven and three-fourths cents per thousand dollars of assessed value of taxable property to improve and maintain any cemetery located in the township and not owned by the township, provided the same is devoted to general public use.
    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 359.33 authorizes a township to levy a property tax of six and three-fourths cents per $1,000 of assessed value of taxable property in the township to pay for the improvement and maintenance of any cemetery that is not owned by the township if the cemetery is devoted to general public use. This bill increases the authorized levy rate to seven and three-fourths cents per $1,000 of assessed value of taxable property to pay for the improvement and maintenance of any cemetery located in the township and not owned by the township, provided the cemetery is devoted to general public use.
   The bill applies to property taxes due and payable in fiscal years beginning on or after July 1, 2018.