S.F. 2210 Section 1. Section 85.61, subsection 2, paragraph a, Code 1 2018, is amended to read as follows: 2 a. A person, firm, association, or corporation, state, 3 county, municipal corporation, school corporation, area 4 education agency, township as an employer of volunteer fire 5 fighters and emergency medical care providers only, benefited 6 fire district, and the legal representatives of a deceased 7 employer. 8 Sec. 2. Section 331.385, subsections 1, 2, 3, and 4, Code 9 2018, are amended to read as follows: 10 1. A county may, by resolution, assume the exercise of 11 the powers and duties of township trustees relating to fire 12 protection service and emergency medical service for any 13 township located in the unincorporated area of the county. 14 2. The board of supervisors shall publish notice of the 15 proposed resolution, and of a public hearing to be held on the 16 proposed resolution, in a newspaper of general circulation 17 in the county at least ten days but no more than twenty days 18 before the date of the public hearing. If, after notice and 19 hearing, the resolution is adopted, the board of supervisors 20 shall assume the exercise of the powers and duties of township 21 trustees relating to fire protection service and emergency 22 medical service as set forth in sections 359.42 through 359.45 . 23 3. All of the real and personal township property used to 24 provide fire protection service or emergency medical service 25 shall be transferred to the county. The county shall assume 26 all of the outstanding obligations of the township relating 27 to fire protection service or emergency medical service . 28 If the township provides fire protection outside of the 29 county’s boundaries, the county shall continue to provide fire 30 protection to this area for at least ninety days after adoption 31 of the resolution. 32 4. Fire protection service and emergency medical service 33 shall be paid from the emergency services fund of the county 34 authorized in section 331.424C . 35 -1- LSB 5770SS (7) 87 md/jh 1/ 11

S.F. 2210 Sec. 3. Section 331.385, subsection 5, paragraph a, Code 1 2018, is amended to read as follows: 2 a. Notwithstanding subsection 1 , if as of July 1, 2006 2019 , 3 a township has in force an agreement entered into pursuant to 4 chapter 28E for a city or another township to provide fire 5 protection service or fire protection service and emergency 6 medical service for the township, or if a township is otherwise 7 contracting with a city or another township for provision to 8 the township of fire protection service or fire protection 9 service and emergency medical service , the county board of 10 supervisors shall, for the fiscal year beginning July 1, 2007 11 2019 , and subsequent fiscal years, negotiate for and enter into 12 an agreement pursuant to chapter 28E providing for continued 13 fire protection service , or fire protection service and 14 emergency medical service, to the township, and shall certify 15 taxes for levy in the township, pursuant to section 331.424C , 16 in amounts sufficient to meet the financial obligations 17 pertaining to the agreement. 18 Sec. 4. Section 331.424C, Code 2018, is amended by striking 19 the section and inserting in lieu thereof the following: 20 331.424C Emergency services fund —— assumption of fire 21 protection duties —— emergency medical services levy —— 22 anticipatory bonds. 23 1. Each county shall establish an emergency services fund 24 for the deposit of taxes levied for providing emergency medical 25 services under subsection 2 and for the deposit of taxes levied 26 by the county if the county is providing fire protection 27 services under section 331.385, subject to the limitations of 28 section 359.43. The county has the authority to use a portion 29 of the taxes levied for fire protection services being provided 30 under section 331.385 for the purpose of accumulating moneys to 31 carry out the purposes of section 359.43, subsection 4. 32 2. a. For fiscal years beginning on or after July 1, 33 2019, the board shall provide emergency medical service 34 in all unincorporated areas of the county except for those 35 -2- LSB 5770SS (7) 87 md/jh 2/ 11

S.F. 2210 areas within a benefited emergency medical services district 1 established under chapter 357F. The board shall create, by 2 ordinance, an emergency medical services commission to assume 3 jurisdiction and management of the provision of emergency 4 medical services under this section. 5 (1) An emergency medical services commission shall be 6 composed of the sheriff and four public members appointed 7 by the board. The commission shall provide direction and 8 management for the delivery of the emergency medical services 9 by the county. 10 (2) The emergency medical services commission shall 11 develop, adopt, and submit for approval of the board, a 12 comprehensive emergency medical service plan which meets 13 the requirements of chapter 147A and rules adopted by the 14 department of public health for the provision of emergency 15 medical services. 16 b. Using taxes levied under this subsection and other funds 17 of the county authorized by law for use in providing emergency 18 medical services, the board or emergency medical services 19 commission, as applicable, may employ emergency medical care 20 providers and other staff, including the cost of salaries, 21 benefits, and other personnel costs, for the provision of 22 emergency medical services, and may purchase, own, rent, or 23 maintain emergency medical service apparatus or equipment and 24 provide housing for the apparatus and equipment. 25 c. (1) In addition to other funds of the county authorized 26 by law for use in providing emergency medical services, the 27 board may levy an annual tax not exceeding forty and one-half 28 cents per thousand dollars of assessed value of the taxable 29 property in the county, excluding property within a benefited 30 emergency medical services district established under chapter 31 357F or within the corporate limits of a city, for the purpose 32 of providing emergency medical services under this section. 33 However, if the county has a population of three hundred 34 thousand or more, the county may levy an annual tax not 35 -3- LSB 5770SS (7) 87 md/jh 3/ 11

S.F. 2210 exceeding sixty-seven and one-half cents per thousand dollars 1 of assessed value. 2 (2) If the levy authorized under subparagraph (1) is 3 insufficient to provide the emergency medical services required 4 under this section, the board may levy an additional annual 5 tax not exceeding twenty and one-fourth cents per thousand 6 dollars of assessed value of the taxable property, excluding 7 property within a benefited emergency medical services district 8 established under chapter 357F or within the corporate limits 9 of a city. 10 (3) Of the levies authorized under subparagraphs (1) and 11 (2), the board may credit to a reserve account annually an 12 amount not to exceed thirty cents per thousand dollars of the 13 assessed value of the taxable property that is subject to the 14 tax for the purchase or replacement of supplies and equipment 15 required to carry out the provision of emergency medical 16 services under this section. Notwithstanding section 12C.7, 17 interest earned on moneys credited to the reserve account shall 18 be credited to the reserve account. 19 (4) Counties may anticipate the collection of taxes 20 authorized by this subsection and for such purposes may issue 21 bonds under sections 331.441 to 331.449 relating to essential 22 county purpose bonds except that the bonds are payable only 23 from tax levies on property subject to the levy under this 24 subsection. 25 (5) The board may divide the unincorporated area of 26 the county into tax districts for the purpose of providing 27 emergency medical services and may levy a different tax rate in 28 each district, but the tax levied in a tax district shall not 29 exceed the tax levy limitations established in this subsection. 30 Sec. 5. Section 357J.17, Code 2018, is amended to read as 31 follows: 32 357J.17 Transition —— township tax discontinued. 33 When the boundary lines of the district include all or a 34 portion of a township and the district has certified a tax 35 -4- LSB 5770SS (7) 87 md/jh 4/ 11

S.F. 2210 levy within the township for the purpose of fire protection 1 service and emergency medical service , the township trustees 2 shall no longer levy the tax provided by section 359.43 in that 3 portion of the township provided services by the district. 4 Any indebtedness incurred for the purposes of sections 359.42 5 through 359.45 for a service now provided by the district 6 shall be assumed by the district. Such township shall not 7 be responsible for providing fire protection service and 8 emergency medical service as provided in section 359.42 for the 9 portion of the township within the district, and shall have 10 no liability for the method, manner, or means by which the 11 district provides the fire protection service and emergency 12 medical service . 13 Sec. 6. Section 359.17, subsection 2, Code 2018, is amended 14 to read as follows: 15 2. A board of township trustees shall give prior notice of 16 a meeting to discuss, deliberate, or act upon a matter relating 17 to the budget or a tax levy of the township or relating to 18 the trustees’ duty to provide fire protection service and, 19 if provided, emergency medical service, pursuant to section 20 359.42 . The trustees shall give notice of such meeting at 21 least twenty-four hours preceding the commencement of the 22 meeting. The notice shall state the time, date, and place 23 of the meeting and the proposed agenda. The notice shall be 24 provided to the county auditor who shall post the notice in an 25 area of the courthouse where notices to the public are commonly 26 posted. 27 Sec. 7. Section 359.42, Code 2018, is amended to read as 28 follows: 29 359.42 Township fire protection service , and emergency 30 warning system , and emergency medical service . 31 Except as otherwise provided in section 331.385 , the 32 trustees of each township shall provide fire protection service 33 for the township, exclusive of any part of the township within 34 a benefited fire district and may provide emergency medical 35 -5- LSB 5770SS (7) 87 md/jh 5/ 11

S.F. 2210 service . The trustees may purchase, own, rent, or maintain 1 fire protection service or emergency medical service apparatus 2 or equipment or both kinds of apparatus or equipment and 3 provide housing for the apparatus or equipment. The trustees 4 of a township which is located within a county having a 5 population of three hundred thousand or more may also establish 6 and maintain an emergency warning system within the township. 7 The trustees may contract with a public or private agency under 8 chapter 28E for the purpose of providing any service or system 9 required or authorized under this section . 10 Sec. 8. Section 359.43, subsections 1, 2, 3, and 4, Code 11 2018, are amended to read as follows: 12 1. The township trustees may levy an annual tax not 13 exceeding forty and one-half cents per thousand dollars 14 of assessed value of the taxable property in the township, 15 excluding property within a benefited fire district or within 16 the corporate limits of a city, for the purpose of exercising 17 the powers and duties specified in section 359.42 . However, 18 in a township having a fire protection service or emergency 19 medical service agreement or both service agreements with 20 a special charter city having a paid fire department, the 21 township trustees may levy an annual tax not exceeding 22 fifty-four cents per thousand dollars of the assessed value of 23 the taxable property for the services and system authorized 24 or required under section 359.42 and in a township which is 25 located within a county having a population of three hundred 26 thousand or more, the township trustees may levy an annual 27 tax not exceeding sixty-seven and one-half cents per thousand 28 dollars of assessed value of taxable property for the services 29 and system authorized or required under section 359.42 . 30 2. If the levy authorized under subsection 1 is insufficient 31 to provide the services and system authorized or required under 32 section 359.42 , the township trustees may levy an additional 33 annual tax not exceeding twenty and one-fourth cents per 34 thousand dollars of assessed value of the taxable property 35 -6- LSB 5770SS (7) 87 md/jh 6/ 11

S.F. 2210 in the township, excluding any property within the corporate 1 limits of a city, to provide the services or system . 2 3. The township trustees may divide the township into tax 3 districts for the purpose of providing the services and system 4 authorized or required under section 359.42 and may levy a 5 different tax rate in each district, but the tax levied in a 6 tax district for the authorized system or required services 7 shall not exceed the tax levy limitations for that township as 8 provided in this section . 9 4. Of the levies authorized under subsections 1 and 2 , the 10 township trustees may credit to a reserve account annually 11 an amount not to exceed thirty cents per thousand dollars of 12 the assessed value of the taxable property in the township for 13 the purchase or replacement of supplies and equipment required 14 to carry out the services and system specified under section 15 359.42 . Notwithstanding section 12C.7 , interest earned on 16 moneys credited to the reserve account shall be credited to the 17 reserve account. 18 Sec. 9. Section 359.49, subsection 2, Code 2018, is amended 19 to read as follows: 20 2. By January 15 of each year, each township fire department 21 in the township shall provide to the board of trustees a 22 proposed budget showing all revenues and all expenses for 23 emergency fire protection services for the next fiscal year. 24 By January 15 of each year, each township fire department, 25 and each municipal fire department providing emergency fire 26 protection services to a township, shall submit to the board of 27 trustees a report detailing emergency fire protection services 28 calls for the prior calendar year for the fire district and a 29 copy of the fire report filed by the fire department with the 30 state fire marshal’s office. For purposes of this subsection , 31 “municipal” means relating to a city, county, township, 32 benefited fire district, or chapter 28E agency authorized by 33 law to provide emergency services. 34 Sec. 10. Section 359.49, subsection 8, paragraph a, Code 35 -7- LSB 5770SS (7) 87 md/jh 7/ 11

S.F. 2210 2018, is amended to read as follows: 1 a. A township that has entered into an agreement with a 2 municipality to receive fire protection service or emergency 3 medical service from the municipality may request that a 4 portion of its taxes be paid directly to the municipality 5 providing the fire protection service or emergency medical 6 service . Each year, the township must note its request on 7 the budget and must attach a copy of the emergency services 8 agreement to each copy of the budget transmitted to the county 9 auditor. The auditor shall direct the county treasurer as 10 to what portion of the township taxes to disburse to the 11 municipality providing the fire protection service or emergency 12 medical service . 13 Sec. 11. TRANSITION PROVISIONS. This Act requires the board 14 of supervisors of each county to provide emergency medical 15 services to the unincorporated areas of the county that are not 16 otherwise receiving emergency medical services from another 17 governmental entity beginning July 1, 2019. To assist in the 18 transition of emergency medical service providers, all of the 19 real and personal township property used to provide emergency 20 medical service for fiscal years beginning before July 1, 2019, 21 shall be transferred to the county in which the township is 22 located. The county shall also assume all of the outstanding 23 obligations of the township relating to emergency medical 24 service. 25 Sec. 12. IMPLEMENTATION. Section 25B.2, subsection 3, 26 shall not apply to this Act. 27 Sec. 13. EFFECTIVE DATE. Except for the section of this 28 Act enacting transition provisions, this Act takes effect July 29 1, 2019. 30 Sec. 14. APPLICABILITY. This Act applies to property taxes 31 due and payable in fiscal years beginning on or after July 1, 32 2019. 33 EXPLANATION 34 The inclusion of this explanation does not constitute agreement with 35 -8- LSB 5770SS (7) 87 md/jh 8/ 11

S.F. 2210 the explanation’s substance by the members of the general assembly. 1 Current Code section 359.42 authorizes but does not require 2 the board of township trustees to provide emergency medical 3 service for the township and to fund such service through 4 imposition of a property tax levy under Code section 359.43. 5 This bill strikes authorization for townships to provide 6 emergency medical services and to levy the property tax for 7 those services beginning July 1, 2019. 8 The bill requires each county to establish an emergency 9 services fund for the deposit of taxes levied for providing 10 emergency medical services under the bill and for the deposit 11 of taxes levied by the county if the county is providing 12 fire protection services under current Code section 331.385. 13 For fiscal years beginning on or after July 1, 2019, the 14 county board of supervisors is required to provide emergency 15 medical services to all unincorporated areas of the county 16 except for those areas within a benefited emergency medical 17 services district established under Code chapter 357F. The 18 board of supervisors is required to create, by ordinance, an 19 emergency medical services commission to assume jurisdiction 20 and management of the provision of emergency medical services 21 under the bill. An emergency medical services commission shall 22 be composed of the sheriff and four public members appointed 23 by the board. The emergency medical services commission is 24 required to develop, adopt, and submit for approval of the 25 board, a comprehensive emergency medical service plan which 26 meets the requirements of Code chapter 147A and rules adopted 27 by the department of public health for the provision of 28 emergency medical services. 29 Using taxes levied under the bill and other funds of the 30 county authorized by law for use in providing emergency 31 medical services, the county or the emergency medical services 32 commission is authorized under the bill to employ emergency 33 medical care providers and other staff, including the cost 34 of salaries, benefits, and other personnel costs, for the 35 -9- LSB 5770SS (7) 87 md/jh 9/ 11

S.F. 2210 provision of emergency medical services, and to purchase, 1 own, rent, or maintain emergency medical service apparatus or 2 equipment and provide housing for the apparatus and equipment. 3 Under the bill, in addition to other funds of the county 4 authorized by law for use in providing emergency medical 5 services, the board of supervisors may levy an annual tax 6 not exceeding 40.5 cents per $1,000 of assessed value of the 7 taxable property in the county, excluding property within 8 a benefited emergency medical services district or within 9 the corporate limits of a city, for the purpose of providing 10 emergency medical services under the bill. However, if the 11 county has a population of 300,000 or more, the county may levy 12 an annual tax not exceeding 67.5 cents per $1,000 of assessed 13 value. However, if such levy is insufficient to provide the 14 emergency medical services required under the bill, the board 15 may levy an additional annual tax not exceeding 20.25 cents 16 per $1,000 of assessed value. Of all such levies imposed by 17 the county, the board may credit to a reserve account annually 18 an amount not to exceed 30 cents per $1,000 of the assessed 19 value for the purchase or replacement of supplies and equipment 20 required to provide emergency medical services under the bill. 21 The bill authorizes counties to anticipate the collection of 22 taxes authorized in the bill and for such purposes may issue 23 bonds payable only from tax levies on property subject to the 24 levy under the bill. 25 The bill authorizes the board of supervisors to divide the 26 unincorporated area of the county into tax districts for the 27 purpose of providing emergency medical services and levying 28 a different tax rate in each district, but the tax levied 29 in a tax district shall not exceed the tax levy limitations 30 established in the bill. 31 The bill makes other corresponding changes to other 32 provisions of law as the result of the changes to the authority 33 and duties to provide emergency medical services by townships 34 and counties. The bill also requires that in order to assist 35 -10- LSB 5770SS (7) 87 md/jh 10/ 11

S.F. 2210 in the transition of emergency medical service providers from 1 townships to counties, all of the real and personal township 2 property used to provide emergency medical service for fiscal 3 years beginning before July 1, 2019, shall be transferred to 4 the county in which the township is located. The county shall 5 also assume all of the outstanding obligations of the township 6 relating to emergency medical service. 7 The bill may include a state mandate as defined in Code 8 section 25B.3. The bill makes inapplicable Code section 25B.2, 9 subsection 3, which would relieve a political subdivision from 10 complying with a state mandate if funding for the cost of 11 the state mandate is not provided or specified. Therefore, 12 political subdivisions are required to comply with any state 13 mandate included in the bill. 14 Except for the section of the bill enacting transition 15 provisions, the bill takes effect July 1, 2019. The bill 16 applies to property taxes due and payable in fiscal years 17 beginning on or after July 1, 2019. 18 -11- LSB 5770SS (7) 87 md/jh 11/ 11