Text: H03196 Text: H03198 Text: H03100 - H03199 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend the amendment, H-3030, to Senate File 69, as 1 2 passed by the Senate, as follows: 1 3 #1. By striking page 19, line 21, through page 38, 1 4 line 3, and inserting the following: 1 5 "DIVISION V 1 6 MENTAL HEALTH PROPERTY TAX RELIEF &endash; LIMITATION 1 7 Sec. 100. Section 123.38, unnumbered paragraph 2, 1 8 Code 1995, is amended to read as follows: 1 9 Any licensee or permittee, or the licensee's or 1 10 permittee's executor or administrator, or any person 1 11 duly appointed by the court to take charge of and 1 12 administer the property or assets of the licensee or 1 13 permittee for the benefit of the licensee's or 1 14 permittee's creditors, may voluntarily surrender a 1 15 license or permit to the division. When a license or 1 16 permit is surrendered the division shall notify the 1 17 local authority, and the division or the local 1 18 authority shall refund to the person surrendering the 1 19 license or permit, a proportionate amount of the fee 1 20 received by the division or the local authority for 1 21 the license or permit as follows: If a license or 1 22 permit is surrendered during the first three months of 1 23 the period for which it was issued, the refund shall 1 24 be three-fourths of the amount of the fee; if 1 25 surrendered more than three months but not more than 1 26 six months after issuance, the refund shall be one- 1 27 half of the amount of the fee; if surrendered more 1 28 than six months but not more than nine months after 1 29 issuance, the refund shall be one-fourth of the amount 1 30 of the fee. No refund shall be made, however, for any 1 31 special liquor permit, nor for a liquor control 1 32 license, wine permit, or beer permit surrendered more 1 33 than nine months after issuance. For purposes of this 1 34 paragraph, any portion of license or permit fees used 1 35 for the purposes authorized in section 331.424, 1 36 subsection 1, paragraphs "a",and "b", "c", "d", "e",1 37"f", "g", and "h", and in section 331.438A, shall not 1 38 be deemed received either by the division or by a 1 39 local authority. No refund shall be made to any 1 40 licensee or permittee, upon the surrender of the 1 41 license or permit, if there is at the time of 1 42 surrender, a complaint filed with the division or 1 43 local authority, charging the licensee or permittee 1 44 with a violation of this chapter. If upon a hearing 1 45 on a complaint the license or permit is not revoked or 1 46 suspended, then the licensee or permittee is eligible, 1 47 upon surrender of the license or permit, to receive a 1 48 refund as provided in this section; but if the license 1 49 or permit is revoked or suspended upon hearing the 1 50 licensee or permittee is not eligible for the refund 2 1 of any portion of the license or permit fee. 2 2 Sec. 101. Section 218.99, Code 1995, is amended to 2 3 read as follows: 2 4 218.99 COUNTY AUDITORS TO BE NOTIFIED OF PATIENTS' 2 5 PERSONAL ACCOUNTS. 2 6 The administrator of a division of the department 2 7 of human services in control of a state institution 2 8 shall direct the business manager of each institution 2 9 under the administrator's jurisdiction which is 2 10 mentioned in section 331.424, subsection 1, paragraphs 2 11 "a"through "g"and "b" and for which services are 2 12 paid under section 331.438A to quarterly inform the 2 13 auditor of the county of legal settlement of any 2 14 patient or resident who has an amount in excess of two 2 15 hundred dollars on account in the patients' personal 2 16 deposit fund and the amount on deposit. The 2 17 administrators shall direct the business manager to 2 18 further notify the auditor of the county at least 2 19 fifteen days before the release of funds in excess of 2 20 two hundred dollars or upon the death of the patient 2 21 or resident. If the patient or resident has no county 2 22 of legal settlement, notice shall be made to the 2 23 director of the department of human services and the 2 24 administrator of the division of the department in 2 25 control of the institution involved. 2 26 Sec. 102. Section 222.60, Code 1995, is amended to 2 27 read as follows: 2 28 222.60 COSTS PAID BY COUNTY OR STATE. 2 29 All necessary and legal expenses for the cost of 2 30 admission or commitment or for the treatment, 2 31 training, instruction, care, habilitation, support and 2 32 transportation of patients, as provided for in the 2 33 county management plan provisions implemented pursuant 2 34 to section 331.439, subsection 1, in a state hospital- 2 35 school forthe mentally retardedpersons with mental 2 36 retardation, or in a special unit, or any public or 2 37 private facility within or without the state, approved 2 38 by the director of the department of human services, 2 39 shall be paid by either: 2 40 1. The county in whichsuch personthe patient has 2 41 legal settlement as defined in section 252.16. 2 42 2. The state whensuch personthe patient has no 2 43 legal settlement or whensuchlegal settlement is 2 44 unknown. 2 45 Sec. 103. Section 225C.4, subsection 2, paragraph 2 46 b, Code 1995, is amended to read as follows: 2 47 b. Establish mental health and mental retardation 2 48 services for all institutions under the control of the 2 49 director of human services and establish an autism 2 50 unit, following mutual planning with and consultation 3 1 from the medical director of the state psychiatric 3 2 hospital, at an institution or a facility administered 3 3 by the administrator to provide psychiatric and 3 4 related services and other specific programs to meet 3 5 the needs of autistic personsas defined in section3 6331.424, subsection 1, and to furnish appropriate 3 7 diagnostic evaluation services. 3 8 Sec. 104. Section 331.301, subsection 12, Code 3 9 1995, is amended to read as follows: 3 10 12. The board of supervisors may credit funds to a 3 11 reserve for the purposes authorized by subsection 11 3 12 of this section; section 331.424, subsection 1, 3 13 paragraph"l""f"; and section 331.441, subsection 2, 3 14 paragraph "b". Moneys credited to the reserve, and 3 15 interest earned on such moneys, shall remain in the 3 16 reserve until expended for purposes authorized by 3 17 subsection 11 of this section; section 331.424, 3 18 subsection 1, paragraph"l""f"; or section 331.441, 3 19 subsection 2, paragraph "b". 3 20 Sec. 105. Section 331.424, subsection 1, Code 3 21 1995, is amended to read as follows: 3 22 1. For general county services, an amount 3 23 sufficient to pay the charges for the following: 3 24 a. To the extent that the county is obligated by 3 25 statute to pay the charges for: 3 26(1) Care and treatment of patients by a state3 27mental health institute.3 28(2) Care and treatment of patients by either of3 29the state hospital-schools or by any other facility3 30established under chapter 222 and diagnostic3 31evaluation under section 222.31.3 32(3) Care and treatment of patients under chapter3 33225.3 34(4)(1) Care and treatment of persons at the 3 35 alcoholic treatment center at Oakdale. However, the 3 36 county may require that an admission to the center 3 37 shall be reported to the board by the center within 3 38 five days as a condition of the payment of county 3 39 funds for that admission. 3 40(5)(2) Care of children admitted or committed to 3 41 the Iowa juvenile home at Toledo. 3 42(6)(3) Clothing, transportation, medical, or 3 43 other services provided persons attending the Iowa 3 44 braille and sight saving school, the Iowa school for 3 45 the deaf, or the state hospital-school for severely 3 46 handicapped children at Iowa City, for which the 3 47 county becomes obligated to pay pursuant to sections 3 48 263.12, 269.2, and 270.4 through 270.7. 3 49b. To the extent that the board deems it advisable3 50to pay, the charges for professional evaluation,4 1treatment, training, habilitation, and care of persons4 2who are mentally retarded, autistic persons, or4 3persons who are afflicted by any other developmental4 4disability, at a suitable public or private facility4 5providing inpatient or outpatient care in the county.4 6As used in this paragraph:4 7(1) "Developmental disability" has the meaning4 8assigned that term by 42 U.S.C. sec. 6001(7) (1976),4 9Supp. II, 1978, and Supp. III, 1979.4 10(2) "Autistic persons" means persons, regardless4 11of age, with severe communication and behavior4 12disorders that became manifest during the early stages4 13of childhood development and that are characterized by4 14a severely disabling inability to understand,4 15communicate, learn, and participate in social4 16relationships. "Autistic persons" includes but is not4 17limited to those persons afflicted by infantile4 18autism, profound aphasia, and childhood psychosis.4 19c. Care and treatment of persons placed in the4 20county hospital, county care facility, a health care4 21facility as defined in section 135C.1, subsection 6,4 22or any other public or private facility, which4 23placement is in lieu of admission or commitment to or4 24is upon discharge, removal, or transfer from a state4 25mental health institute, hospital-school, or other4 26facility established pursuant to chapter 222.4 27d. Amounts budgeted by the board for the cost of4 28establishment and initial operation of a community4 29mental health center in the manner and subject to the4 30limitations provided by state law.4 31e.b. Foster care and related services provided 4 32 under court order to a child who is under the 4 33 jurisdiction of the juvenile court, including court- 4 34 ordered costs for a guardian ad litem under section 4 35 232.71. 4 36f. The care, admission, commitment, and4 37transportation of mentally ill patients in state4 38hospitals, to the extent that expenses for these4 39services are required to be paid by the county,4 40including compensation for the advocate appointed4 41under section 229.19.4 42g. Amounts budgeted by the board for mental health4 43services or mental retardation services furnished to4 44persons on either an outpatient or inpatient basis, to4 45a school or other public agency, or to the community4 46at large, by a community mental health center or other4 47suitable facility located in or reasonably near the4 48county, provided that services meet the standards of4 49the mental health and developmental disabilities4 50commission created in section 225C.5 and are5 1consistent with the annual plan for services approved5 2by the board.5 3h. Reimbursement on behalf of mentally retarded5 4persons under section 249A.12.5 5i.c. Elections, and voter registration pursuant 5 6 to chapter 48A. 5 7j.d. Employee benefits under chapters 96, 97B, 5 8 and 97C, which are associated with salaries for 5 9 general county services. 5 10k.e. Joint county and city building authorities 5 11 established under section 346.27, as provided in 5 12 subsection 22 of that section. 5 13l.f. Tort liability insurance, property 5 14 insurance, and any other insurance that may be 5 15 necessary in the operation of the county, costs of a 5 16 self-insurance program, costs of a local government 5 17 risk pool, and amounts payable under any insurance 5 18 agreements to provide or procure such insurance, self- 5 19 insurance program, or local government risk pool. 5 20m.g. The maintenance and operation of the courts, 5 21 including but not limited to the salary and expenses 5 22 of the clerk of the district court and other employees 5 23 of the clerk's office, and bailiffs, court costs if 5 24 the prosecution fails or if the costs cannot be 5 25 collected from the person liable, costs and expenses 5 26 of prosecution under section 189A.17, salaries and 5 27 expenses of juvenile court officers under chapter 602, 5 28 court-ordered costs in domestic abuse cases under 5 29 section 236.5, the county's expense for confinement of 5 30 prisoners under chapter 356A, temporary assistance to 5 31 the county attorney, county contributions to a 5 32 retirement system for bailiffs, reimbursement for 5 33 judicial magistrates under section 602.6501, claims 5 34 filed under section 622.93, interpreters' fees under 5 35 section 622B.7, uniform citation and complaint 5 36 supplies under section 805.6, and costs of prosecution 5 37 under section 815.13. 5 38n.h. Court-ordered costs of conciliation 5 39 procedures under section 598.16. 5 40o.i. Establishment and maintenance of a joint 5 41 county indigent defense fund pursuant to an agreement 5 42 under section 28E.19. 5 43p.j. The maintenance and operation of a local 5 44 emergency management agency established pursuant to 5 45 chapter 29C. 5 46 The board may require a public or private facility, 5 47 as a condition of receiving payment from county funds 5 48 for services it has provided, to furnish the board 5 49 with a statement of the income, assets, and legal 5 50 residence including township and county of each person 6 1 who has received services from that facility for which 6 2 payment has been made from county funds under 6 3 paragraphs "a"through "h"and "b". However, the 6 4 facility shall not disclose to anyone the name or 6 5 street or route address of a person receiving services 6 6 for which commitment is not required, without first 6 7 obtaining that person's written permission. 6 8 Parents or other persons may voluntarily reimburse 6 9 the county or state for the reasonable cost of caring 6 10 for a patient or an inmate in a county or state 6 11 facility. 6 12 Sec. 106. Section 331.424, Code 1995, is amended 6 13 by adding the following new subsection: 6 14 NEW SUBSECTION. 1A. The maximum amount of 6 15 property tax dollars which may be certified by a 6 16 county for taxes levied under subsection 1 and payable 6 17 in the fiscal year beginning July 1, 1996, and 6 18 succeeding fiscal years shall not exceed the amount of 6 19 property tax dollars certified by the county for taxes 6 20 payable in the fiscal year beginning July 1, 1995, 6 21 minus an adjustment for the amounts levied by the 6 22 county under subsection 1 for mental health, mental 6 23 retardation, and developmental disabilities services 6 24 in the fiscal year beginning July 1, 1995. The 6 25 adjustment and maximum amount which may be levied by 6 26 the county shall be determined by the county auditor, 6 27 subject to the approval of the department of 6 28 management. A county which disagrees with the 6 29 adjustment and maximum amount proposed for the county 6 30 by the department of management may appeal the 6 31 determination to the state appeal board created in 6 32 section 24.26 which shall make a final determination. 6 33 Sec. 107. Section 331.426, subsection 1, Code 6 34 1995, is amended by adding the following new 6 35 paragraph: 6 36 NEW PARAGRAPH. h. An unusual need for a service 6 37 or cost paid from levies under section 331.424, 6 38 subsection 1, which would cause the total expenditures 6 39 of services and costs paid from those levies to exceed 6 40 the maximum levies authorized under section 331.424, 6 41 subsection 1A. 6 42 Sec. 108. Section 331.438, subsection 1, paragraph 6 43 b, Code 1995, is amended to read as follows: 6 44 b. "State payment" means the payment made by the 6 45 state under section 331.438A to a county determined to 6 46 be eligible for the payment in accordance with section 6 47 331.439.Except as modified based upon the actual6 48amount of the appropriation for purposes of state6 49payment under section 331.439, the amount of the state6 50payment for a fiscal year shall be calculated as fifty7 1percent of the amount by which the county's qualified7 2expenditures during the immediately preceding fiscal7 3year were in excess of the amount of the county's base7 4year expenditures.7 5 Sec. 109. Section 331.438, Code 1995, is amended 7 6 by adding the following new subsection: 7 7 NEW SUBSECTION. 1A. The state of Iowa shall 7 8 provide funding to counties for the costs of mental 7 9 health and mental retardation services so that over 7 10 the five-year period beginning July 1, 1995, and 7 11 ending June 30, 2000, the relative shares of the state 7 12 and counties for these expenditures shall become 7 13 either equal or greater for the state. 7 14 Sec. 110. Section 331.438, subsection 3, paragraph 7 15 c, Code 1995, is amended by adding the following new 7 16 subparagraph: 7 17 NEW SUBPARAGRAPH. (15) Consider tort and other 7 18 liability issues associated with a county managing 7 19 mental health, mental retardation, and developmental 7 20 disabilities services in accordance with a fixed 7 21 budget and make recommendations to address the issues. 7 22 Sec. 111. NEW SECTION. 331.438A STATE AND COUNTY 7 23 EXPENDITURES FOR MENTAL HEALTH, MENTAL RETARDATION, 7 24 AND DEVELOPMENTAL DISABILITIES ASSISTANCE &endash; FUND 7 25 CREATED. 7 26 1. The mental health, mental retardation, and 7 27 developmental disabilities property tax relief fund is 7 28 created in the office of the treasurer of state under 7 29 the authority of the department of revenue and 7 30 finance. The relief fund shall consist of moneys 7 31 appropriated to the fund and the amount of allocations 7 32 from the fund for property tax relief pursuant to 7 33 subsection 2 and for the adjustment factor pursuant to 7 34 subsection 5 shall be as specified in law by the 7 35 general assembly. There is appropriated to the mental 7 36 health, mental retardation, and developmental 7 37 disabilities property tax relief fund for the 7 38 indicated fiscal years from the general fund of the 7 39 state the following amounts: 7 40 a. For the fiscal year beginning July 1, 1995, 7 41 sixteen million dollars of which ten million dollars 7 42 is allocated to counties for property tax relief in 7 43 accordance with subsection 2 and six million dollars 7 44 is allocated to counties as the adjustment factor 7 45 pursuant to subsection 5. 7 46 b. For the fiscal year beginning July 1, 1996, 7 47 thirty million dollars. 7 48 c. For the fiscal year beginning July 1, 1997, 7 49 forty-seven million dollars. 7 50 d. For the fiscal year beginning July 1, 1998, 8 1 sixty-four million dollars. 8 2 e. For the fiscal year beginning July 1, 1999, and 8 3 succeeding fiscal years, eighty-one million dollars. 8 4 2. In each fiscal year, a county shall receive for 8 5 property tax relief the county's proportion of the 8 6 moneys in the relief fund allocated for property tax 8 7 relief. A county's proportion of the moneys shall be 8 8 equivalent to the sum of the following three factors: 8 9 a. One-third based upon the county's proportion of 8 10 the state's general population. 8 11 b. One-third based upon the county's proportion of 8 12 the state's total taxable property valuation assessed 8 13 for taxes payable in the previous fiscal year. 8 14 c. One-third based upon the county's proportion of 8 15 all counties' base year expenditures, as defined in 8 16 section 331.438. 8 17 3. The department of human services shall notify 8 18 the department of revenue and finance of the amount 8 19 due each county and the director of revenue and 8 20 finance shall draw warrants on the relief fund, 8 21 payable quarterly to the county treasurer in the 8 22 amount due a county in accordance with subsection 2, 8 23 and mail the warrants to county auditors by September 8 24 1, December 1, March 1, and June 1 of each year. 8 25 4. Before June 1, 1995, the director of human 8 26 services shall notify the county auditor of each 8 27 county of the amount of moneys the county will receive 8 28 from the relief fund for property tax relief pursuant 8 29 to subsection 2 in the succeeding fiscal year. For 8 30 the fiscal year beginning July 1, 1995, the department 8 31 of management shall reduce the amount of the county's 8 32 certified budget to be raised by property tax, for 8 33 that fiscal year by an amount equal to the amount the 8 34 county will receive from the relief fund for property 8 35 tax relief pursuant to subsection 2 and the department 8 36 of management shall determine the rate of taxation 8 37 necessary to raise the reduced amount. For subsequent 8 38 fiscal years, the levy for the mental health, mental 8 39 retardation, and developmental disabilities fund shall 8 40 be reduced by the county auditor and the board of 8 41 supervisors in the manner specified in section 8 42 331.424A. 8 43 5. In addition to moneys received by a county for 8 44 a fiscal year pursuant to subsection 2, the county may 8 45 be paid an adjustment factor payment for services 8 46 provided in accordance with the county's management 8 47 plan implemented pursuant to section 331.439 and paid 8 48 for from the county's services fund under section 8 49 331.424A. The amount of the adjustment factor payment 8 50 to a county is subject to the amount appropriated for 9 1 this purpose and shall be paid as provided by the 9 2 general assembly for that fiscal year. 9 3 6. The department of human services, in 9 4 consultation with the state-county management 9 5 committee, shall prescribe forms and adopt rules 9 6 pursuant to chapter 17A to administer this section. 9 7 Sec. 112. Section 331.439, Code 1995, is amended 9 8 by striking the section and inserting in lieu thereof 9 9 the following: 9 10 331.439 ELIGIBILITY FOR STATE PAYMENT. 9 11 1. The state payment to eligible counties under 9 12 this section shall be made as provided in section 9 13 331.438A. A county is eligible for the state payment, 9 14 as defined in section 331.438, for the fiscal year 9 15 beginning July 1, 1995, and for subsequent fiscal 9 16 years if the director of human services determines for 9 17 a specific fiscal year that all of the following 9 18 conditions are met: 9 19 a. The county accurately reported by October 15 9 20 the county's expenditures for mental health, mental 9 21 retardation, and developmental disabilities services 9 22 for the previous fiscal year on forms prescribed by 9 23 the department of human services. 9 24 b. The county developed and implemented a county 9 25 management plan for the county's mental health, mental 9 26 retardation, and developmental disabilities services 9 27 in accordance with the provisions of this paragraph. 9 28 The plan shall comply with the administrative rules 9 29 adopted for this purpose by the council on human 9 30 services and is subject to the approval of the 9 31 director of human services in consultation with the 9 32 state-county management committee created in section 9 33 331.438. The plan shall include a description of the 9 34 county's service management provision for mental 9 35 health, mental retardation, and developmental 9 36 disabilities services. The plan shall have the 9 37 following two parts: 9 38 (1) For mental health service management, the 9 39 county must contract with a state-approved managed 9 40 mental health care contractor or provide a comparable 9 41 system of managed care. For the fiscal year beginning 9 42 July 1, 1995, this part of the plan shall be submitted 9 43 by October 15, 1995, and the county shall implement 9 44 the approved plan by January 1, 1996. For subsequent 9 45 fiscal years, this part of the plan shall be submitted 9 46 to the department by April 1 for the succeeding fiscal 9 47 year. 9 48 (2) For mental retardation and developmental 9 49 disabilities services management, the county must 9 50 contract with a state-approved managed care contractor 10 1 or develop and implement a managed system of care 10 2 which addresses a full array of appropriate services 10 3 and cost-effective delivery of services. The managed 10 4 system of care shall incorporate a single entry point 10 5 process developed in accordance with the provisions of 10 6 section 331.440. The elements of the managed system 10 7 of care shall be specified in rules developed by the 10 8 department in consultation with the state-county 10 9 management committee and adopted by the council on 10 10 human services. The county shall implement either the 10 11 state-approved contract or implement a comparable 10 12 system of care within six months of the date by which 10 13 the department approves a managed care contractor. In 10 14 fiscal years succeeding the fiscal year of initial 10 15 implementation this part of the plan shall be 10 16 submitted to the department of human services by April 10 17 1 for the succeeding fiscal year. 10 18 c. Changes to the approved plan are submitted 10 19 sixty days prior to the proposed change and are not to 10 20 be implemented prior to the director of human 10 21 services' approval. 10 22 . The county management plan shall address the 10 23 county's criteria for serving persons with chronic 10 24 mental illness, including any rationale used for 10 25 decision making regarding this population. 10 26 . If funding is available under the fixed 10 27 budget, a county that has not provided services to a 10 28 service population which is not included in the 10 29 service management provisions required under 10 30 subsection 1, may provide such services. 10 31 3. For the fiscal year beginning July 1, 1996, and 10 32 succeeding fiscal years, implementation of the county 10 33 management plan is subject to a fixed budget 10 34 consisting of the moneys deposited by the state and 10 35 county in the county mental health, mental 10 36 retardation, and developmental disabilities services 10 37 fund created in section 331.424A. The amount of the 10 38 fixed budget shall be the amount specified for the 10 39 fiscal year in the county's management plan and 10 40 budgeted for such services. 10 41 . A county shall implement the county's 10 42 management plan in a manner so as to provide adequate 10 43 funding for the entire fiscal year by budgeting for 10 44 ninety-nine percent of the funding anticipated to be 10 45 available for the plan. 10 46 4. A county's implementation of the service 10 47 management provisions required under subsection 1 for 10 48 mental health, mental retardation, and developmental 10 49 disabilities shall incorporate the single entry point 10 50 process described in section 331.440. 11 1 5. The basis for determining whether a managed 11 2 care system for mental health proposed by a county is 11 3 comparable to a managed care contractor approved by 11 4 the department of human services shall include but is 11 5 not limited to all of the following elements which 11 6 shall be specified in administrative rules adopted by 11 7 the department in consultation with the state-county 11 8 management committee: 11 9 a. The enrollment and eligibility process. 11 10 b. The scope of services included. 11 11 c. The method of plan administration. 11 12 d. The process for managing utilization and access 11 13 to services and other assistance. 11 14 e. The quality assurance process. 11 15 f. The risk management provisions and fiscal 11 16 viability of the provisions. 11 17 6. The director's approval of a county's mental 11 18 health, mental retardation, and developmental 11 19 disabilities services management plan shall not be 11 20 construed to constitute certification of the county's 11 21 budget. 11 22 Sec. 113. Section 331.440, subsection 1, Code 11 23 1995, is amended by adding the following new 11 24 paragraph: 11 25 NEW PARAGRAPH. c. The single entry point process 11 26 shall include provision for the county's participation 11 27 in a management information system developed in 11 28 accordance with rules adopted pursuant to subsection 11 29 3. 11 30 Sec. 114. NEW SECTION. 331.424A MENTAL HEALTH, 11 31 MENTAL RETARDATION, AND DEVELOPMENTAL DISABILITIES 11 32 SERVICES FUND. 11 33 1. For the purposes of this chapter, unless the 11 34 context otherwise requires, "services fund" means the 11 35 county mental health, mental retardation, and 11 36 developmental disabilities services fund created in 11 37 subsection 2. 11 38 2. For the fiscal year beginning July 1, 1996, and 11 39 succeeding fiscal years, county revenues from taxes 11 40 and other sources designated for mental health, mental 11 41 retardation, and developmental disabilities services 11 42 shall be credited to the mental health, mental 11 43 retardation, and developmental disabilities services 11 44 fund of the county. The board shall make 11 45 appropriations from the fund for payment of services 11 46 provided under the county management plan approved 11 47 pursuant to section 331.439. 11 48 3. For the fiscal year beginning July 1, 1996, and 11 49 succeeding fiscal years, receipts from the state or 11 50 federal government for such services shall be credited 12 1 to the services fund, including but not limited to 12 2 moneys received by a county under section 331.438A. 12 3 4. For the fiscal year beginning July 1, 1996, and 12 4 for each subsequent fiscal year, the county may 12 5 certify a levy for payment of services. Unless 12 6 otherwise provided by state law, for each fiscal year, 12 7 county revenues from taxes imposed by the county 12 8 credited to the services fund shall not exceed an 12 9 amount equal to the amount of base year expenditures 12 10 from property taxes imposed by the county and paid for 12 11 services in the fiscal year beginning July 1, 1993, 12 12 and ending June 30, 1994, as defined in section 12 13 331.438, less the amount of property tax relief to be 12 14 received pursuant to section 331.438A in the fiscal 12 15 year for which the budget is certified. The county 12 16 auditor and the board of supervisors shall reduce the 12 17 amount of the levy certified under this section by the 12 18 amount of property tax relief to be received. 12 19 5. Appropriations specifically authorized to be 12 20 made from the mental health, mental retardation, and 12 21 disabilities services fund shall not be made from the 12 22 general fund of the county. 12 23 Sec. 115. Section 444.25A, subsection 1, Code 12 24 1995, is amended to read as follows: 12 25 1. COUNTY LIMITATION. The maximum amount of 12 26 property tax dollars which may be certified by a 12 27 county for taxes payable in the fiscal year beginning 12 28 July 1, 1995, shall not exceed the amount of property 12 29 tax dollars certified by the county for taxes payable 12 30 in the fiscal year beginning July 1, 1994, minus the 12 31 amount of the property tax relief payment to be 12 32 received by the county for the fiscal year beginning 12 33 July 1, 1995, pursuant to section 331.438A, subsection 12 34 2, and the maximum amount of property tax dollars 12 35 which may be certified by a county for taxes payable 12 36 in the fiscal year beginning July 1, 1996, shall not 12 37 exceed the amount of property tax dollars certified by 12 38 the county for taxes payable in the fiscal year 12 39 beginning July 1, 1995, minus the amount by which the 12 40 property tax relief payment to be received by the 12 41 county in the fiscal year beginning July 1, 1996, 12 42 exceeds the amount of the property tax relief payment 12 43 received in the fiscal year beginning July 1, 1995, 12 44 pursuant to section 331.438A, subsection 2, for each 12 45 of the levies for the following, except for the levies 12 46 on the increase in taxable valuation due to new 12 47 construction, additions or improvements to existing 12 48 structures, remodeling of existing structures for 12 49 which a building permit is required, annexation, and 12 50 phasing out of tax exemptions, and on the increase in 13 1 valuation of taxable property as a result of a 13 2 comprehensive revaluation by a private appraiser under 13 3 a contract entered into prior to January 1, 1992, or 13 4 as a result of a comprehensive revaluation directed or 13 5 authorized by the conference board prior to January 1, 13 6 1992, with documentation of the contract, 13 7 authorization, or directive on the revaluation 13 8 provided to the director of revenue and finance, if 13 9 the levies are equal to or less than the levies for 13 10 the previous year, levies on that portion of the 13 11 taxable property located in an urban renewal project 13 12 the tax revenues from which are no longer divided as 13 13 provided in section 403.19, subsection 2, or as 13 14 otherwise provided in this section: 13 15 a. General county services under section 331.422, 13 16 subsection 1. 13 17 b. Rural county services under section 331.422, 13 18 subsection 2. 13 19 c. Other taxes under section 331.422, subsection 13 20 4. 13 21 Sec. 116. Section 444.25A, subsection 3, paragraph 13 22 b, subparagraph (3), Code 1995, is amended to read as 13 23 follows: 13 24 (3) Need for additional moneys for health care, 13 25 treatment, and facilities, includingmental health and13 26mental retardation care andtreatment pursuant to 13 27 section 331.424, subsection 1, paragraphs "a"through13 28"h"and "b". 13 29 Sec. 117. NEW SECTION. 444.25B PROPERTY TAX 13 30 LIMITATIONS FOR 1998 AND 1999 FISCAL YEARS. 13 31 1. COUNTY LIMITATION. The maximum amount of 13 32 property tax dollars which may be certified by a 13 33 county for taxes payable in the fiscal year beginning 13 34 July 1, 1997, shall not exceed the amount of property 13 35 tax dollars certified by the county for taxes payable 13 36 in the fiscal year beginning July 1, 1996, minus the 13 37 amount by which the property tax relief payment to be 13 38 received by the county in the fiscal year beginning 13 39 July 1, 1997, exceeds the amount of the property tax 13 40 relief payment received by the county in the fiscal 13 41 year beginning July 1, 1996, pursuant to section 13 42 331.438A, subsection 2, and the maximum amount of 13 43 property tax dollars which may be certified by a 13 44 county for taxes payable in the fiscal year beginning 13 45 July 1, 1998, shall not exceed the amount of property 13 46 tax dollars certified by the county for taxes payable 13 47 in the fiscal year beginning July 1, 1997, minus the 13 48 amount by which the property tax relief payment to be 13 49 received by the county in the fiscal year beginning 13 50 July 1, 1998, exceeds the amount of the property tax 14 1 relief payment received by the county in the fiscal 14 2 year beginning July 1, 1997, pursuant to section 14 3 331.438A, subsection 2, for each of the levies for the 14 4 following, except for the levies on the increase in 14 5 taxable valuation due to new construction, additions 14 6 or improvements to existing structures, remodeling of 14 7 existing structures for which a building permit is 14 8 required, annexation, and phasing out of tax 14 9 exemptions, and on the increase in valuation of 14 10 taxable property as a result of a comprehensive 14 11 revaluation by a private appraiser under a contract 14 12 entered into prior to January 1, 1992, or as a result 14 13 of a comprehensive revaluation directed or authorized 14 14 by the conference board prior to January 1, 1992, with 14 15 documentation of the contract, authorization, or 14 16 directive on the revaluation provided to the director 14 17 of revenue and finance, if the levies are equal to or 14 18 less than the levies for the previous year, levies on 14 19 that portion of the taxable property located in an 14 20 urban renewal project the tax revenues from which are 14 21 no longer divided as provided in section 403.19, 14 22 subsection 2, or as otherwise provided in this 14 23 section: 14 24 a. General county services under section 331.422, 14 25 subsection 1. 14 26 b. Rural county services under section 331.422, 14 27 subsection 2. 14 28 c. Other taxes under section 331.422, subsection 14 29 4. 14 30 2. EXCEPTIONS. The limitations provided in 14 31 subsection 1 do not apply to the levies made for the 14 32 following: 14 33 a. Debt service to be deposited into the debt 14 34 service fund pursuant to section 331.430. 14 35 b. Taxes approved by a vote of the people which 14 36 are payable during the fiscal year beginning July 1, 14 37 1997, or July 1, 1998. 14 38 c. Hospitals pursuant to chapters 37, 347, and 14 39 347A. 14 40 d. Emergency management to be deposited into the 14 41 local emergency management fund and expended for 14 42 development of hazardous substance teams pursuant to 14 43 chapter 29C. 14 44 e. Unusual need for additional moneys to finance 14 45 existing programs which would provide substantial 14 46 benefit to county residents or compelling need to 14 47 finance new programs which would provide substantial 14 48 benefit to county residents. The increase in taxes 14 49 levied under this exception for the fiscal year 14 50 beginning July 1, 1997, is limited to no more than the 15 1 product of the total tax dollars levied in the fiscal 15 2 year beginning July 1, 1996, and the percent change, 15 3 computed to two decimal places, in the price index for 15 4 government purchases by type for state and local 15 5 governments computed for the third quarter of calendar 15 6 year 1996 from that computed for the third quarter of 15 7 calendar year 1995. The increase in taxes levied 15 8 under this exception for the fiscal year beginning 15 9 July 1, 1998, is limited to no more than the product 15 10 of the total tax dollars levied in the fiscal year 15 11 beginning July 1, 1997, and the percent change, 15 12 computed to two decimal places, in the price index for 15 13 government purchases by type for state and local 15 14 governments computed for the third quarter of calendar 15 15 year 1997 from that computed for the third quarter of 15 16 calendar year 1996. 15 17 For purposes of this paragraph, the price index for 15 18 government purchases by type for state and local 15 19 governments is defined by the bureau of economic 15 20 analysis of the United States department of commerce 15 21 and published in table 7.11 of the national income and 15 22 products accounts. For the fiscal years beginning 15 23 July 1, 1997, and July 1, 1998, the price index used 15 24 shall be the revision published in the November 1996 15 25 and November 1997 issues, respectively, of the United 15 26 States department of commerce publication, "survey of 15 27 current business". For purposes of this paragraph, 15 28 tax dollars levied in the fiscal years beginning July 15 29 1, 1996, and July 1, 1997, shall not include funds 15 30 levied for paragraphs "a", "b", and "c" of this 15 31 subsection. 15 32 Application of this exception shall require an 15 33 original publication of the budget and a public 15 34 hearing and a second publication and a second hearing 15 35 both in the manner and form prescribed by the director 15 36 of the department of management, notwithstanding the 15 37 provisions of section 331.434. The publications and 15 38 hearings prescribed in this paragraph shall be held 15 39 and the budget certified no later than March 15. The 15 40 taxes levied for counties whose budgets are certified 15 41 after March 15, 1997, shall be frozen at the fiscal 15 42 year beginning July 1, 1996, level, and the taxes 15 43 levied for counties whose budgets are certified after 15 44 March 15, 1998, shall be frozen at the fiscal year 15 45 beginning July 1, 1997, level. 15 46 3. APPEAL PROCEDURES. In lieu of the procedures 15 47 in sections 24.48 and 331.426, which procedures do not 15 48 apply for taxes payable in the fiscal years beginning 15 49 July 1, 1997, and July 1, 1998, if a county needs to 15 50 raise property tax dollars from a tax levy in excess 16 1 of the limitations imposed by subsection 1, the 16 2 following procedures apply: 16 3 a. Not later than March 1, and after the 16 4 publication and public hearing on the budget in the 16 5 manner and form prescribed by the director of the 16 6 department of management, notwithstanding section 16 7 331.434, the county shall petition the state appeal 16 8 board for approval of a property tax increase in 16 9 excess of the increase provided for in subsection 2, 16 10 paragraph "e", on forms furnished by the director of 16 11 the department of management. Applications received 16 12 after March 1 shall be automatically ineligible for 16 13 consideration by the board. 16 14 b. Additional costs incurred by the county due to 16 15 any of the following circumstances shall be the basis 16 16 for justifying the excess in property tax dollars: 16 17 (1) Natural disaster or other life-threatening 16 18 emergencies. 16 19 (2) Unusual need for additional moneys to finance 16 20 existing programs which would provide substantial 16 21 benefit to county residents or compelling need to 16 22 finance new programs which would provide substantial 16 23 benefit to county residents. 16 24 (3) Need for additional moneys for health care, 16 25 treatment, and facilities pursuant to section 331.424, 16 26 subsection 1, paragraphs "a" and "b". 16 27 (4) Judgments, settlements, and related costs 16 28 arising out of civil claims against the county and its 16 29 officers, employees, and agents, as defined in chapter 16 30 670. 16 31 c. The state appeal board shall approve, 16 32 disapprove, or reduce the amount of excess property 16 33 tax dollars requested. The board shall take into 16 34 account the intent of this section to provide property 16 35 tax relief. The decision of the board shall be 16 36 rendered at a regular or special meeting of the board 16 37 within twenty days of the board's receipt of an 16 38 appeal. 16 39 d. Within seven days of receipt of the decision of 16 40 the state appeal board, the county shall adopt and 16 41 certify its budget under section 331.434, which budget 16 42 may be protested as provided in section 331.436. The 16 43 budget shall not contain an amount of property tax 16 44 dollars in excess of the amount approved by the state 16 45 appeal board. 16 46 4. Rate adjustment by county auditor. In addition 16 47 to the requirement of the county auditor in section 16 48 444.3 to establish a rate of tax which does not exceed 16 49 the rate authorized by law, the county auditor shall 16 50 also adjust the rate if the amount of property tax 17 1 dollars to be raised is in excess of the amount 17 2 specified in subsection 1, as may be adjusted pursuant 17 3 to subsection 3. 17 4 Sec. 118. NEW SECTION. 444.25C PROPERTY TAX 17 5 LIMITATION FOR FISCAL YEAR 2000. 17 6 1. COUNTY LIMITATION. The maximum amount of 17 7 property tax dollars which may be certified by a 17 8 county for taxes payable in the fiscal year beginning 17 9 July 1, 1999, shall not exceed the amount of property 17 10 tax dollars certified by the county for taxes payable 17 11 in the fiscal year beginning July 1, 1998, minus the 17 12 difference between the amount by which the property 17 13 tax relief payment to be received by the county in the 17 14 fiscal year beginning July 1, 1999, exceeds the amount 17 15 of the property tax relief payment received by the 17 16 county in the fiscal year beginning July 1, 1998, 17 17 pursuant to section 331.438A, subsection 2, for each 17 18 of the levies for the following, except for the levies 17 19 on the increase in taxable valuation due to new 17 20 construction, additions or improvements to existing 17 21 structures, remodeling of existing structures for 17 22 which a building permit is required, annexation, and 17 23 phasing out of tax exemptions, and on the increase in 17 24 valuation of taxable property as a result of a 17 25 comprehensive revaluation by a private appraiser under 17 26 a contract entered into prior to January 1, 1992, or 17 27 as a result of a comprehensive revaluation directed or 17 28 authorized by the conference board prior to January 1, 17 29 1992, with documentation of the contract, 17 30 authorization, or directive on the revaluation 17 31 provided to the director of revenue and finance, if 17 32 the levies are equal to or less than the levies for 17 33 the previous year, levies on that portion of the 17 34 taxable property located in an urban renewal project 17 35 the tax revenues from which are no longer divided as 17 36 provided in section 403.19, subsection 2, or as 17 37 otherwise provided in this section: 17 38 a. General county services under section 331.422, 17 39 subsection 1. 17 40 b. Rural county services under section 331.422, 17 41 subsection 2. 17 42 c. Other taxes under section 331.422, subsection 17 43 4. 17 44 2. EXCEPTIONS. The limitations provided in 17 45 subsection 1 do not apply to the levies made for the 17 46 following: 17 47 a. Debt service to be deposited into the debt 17 48 service fund pursuant to section 331.430. 17 49 b. Taxes approved by a vote of the people which 17 50 are payable during the fiscal year beginning July 1, 18 1 1999, or July 1, 2000. 18 2 c. Hospitals pursuant to chapters 37, 347, and 18 3 347A. 18 4 d. Emergency management to be deposited into the 18 5 local emergency management fund and expended for 18 6 development of hazardous substance teams pursuant to 18 7 chapter 29C. 18 8 e. Unusual need for additional moneys to finance 18 9 existing programs which would provide substantial 18 10 benefit to county residents or compelling need to 18 11 finance new programs which would provide substantial 18 12 benefit to county residents. The increase in taxes 18 13 levied under this exception for the fiscal year 18 14 beginning July 1, 1999, is limited to no more than the 18 15 product of the total tax dollars levied in the fiscal 18 16 year beginning July 1, 1998, and the percent change, 18 17 computed to two decimal places, in the price index for 18 18 government purchases by type for state and local 18 19 governments computed for the third quarter of calendar 18 20 year 1998 from that computed for the third quarter of 18 21 calendar year 1997. 18 22 For purposes of this paragraph, the price index for 18 23 government purchases by type for state and local 18 24 governments is defined by the bureau of economic 18 25 analysis of the United States department of commerce 18 26 and published in table 7.11 of the national income and 18 27 products accounts. For the fiscal year beginning July 18 28 1, 1999, the price index used shall be the revision 18 29 published in the November 1998 of the United States 18 30 department of commerce publication, "survey of current 18 31 business". For purposes of this paragraph, tax 18 32 dollars levied in the fiscal year beginning July 1, 18 33 1998, shall not include funds levied for paragraphs 18 34 "a", "b", and "c" of this subsection. 18 35 Application of this exception shall require an 18 36 original publication of the budget and a public 18 37 hearing and a second publication and a second hearing 18 38 both in the manner and form prescribed by the director 18 39 of the department of management, notwithstanding the 18 40 provisions of section 331.434. The publications and 18 41 hearings prescribed in this paragraph shall be held 18 42 and the budget certified no later than March 15. The 18 43 taxes levied for counties whose budgets are certified 18 44 after March 15, 1999, shall be frozen at the fiscal 18 45 year beginning July 1, 1998, level. 18 46 3. APPEAL PROCEDURES. In lieu of the procedures 18 47 in sections 24.48 and 331.426, which procedures do not 18 48 apply for taxes payable in the fiscal year beginning 18 49 July 1, 1999, if a county needs to raise property tax 18 50 dollars from a tax levy in excess of the limitations 19 1 imposed by subsection 1, the following procedures 19 2 apply: 19 3 a. Not later than March 1, and after the 19 4 publication and public hearing on the budget in the 19 5 manner and form prescribed by the director of the 19 6 department of management, notwithstanding section 19 7 331.434, the county shall petition the state appeal 19 8 board for approval of a property tax increase in 19 9 excess of the increase provided for in subsection 2, 19 10 paragraph "e", on forms furnished by the director of 19 11 the department of management. Applications received 19 12 after March 1 shall be automatically ineligible for 19 13 consideration by the board. 19 14 b. Additional costs incurred by the county due to 19 15 any of the following circumstances shall be the basis 19 16 for justifying the excess in property tax dollars: 19 17 (1) Natural disaster or other life-threatening 19 18 emergencies. 19 19 (2) Unusual need for additional moneys to finance 19 20 existing programs which would provide substantial 19 21 benefit to county residents or compelling need to 19 22 finance new programs which would provide substantial 19 23 benefit to county residents. 19 24 (3) Need for additional moneys for health care, 19 25 treatment, and facilities pursuant to section 331.424, 19 26 subsection 1, paragraphs "a" and "b". 19 27 (4) Judgments, settlements, and related costs 19 28 arising out of civil claims against the county and its 19 29 officers, employees, and agents, as defined in chapter 19 30 670. 19 31 c. The state appeal board shall approve, 19 32 disapprove, or reduce the amount of excess property 19 33 tax dollars requested. The board shall take into 19 34 account the intent of this section to provide property 19 35 tax relief. The decision of the board shall be 19 36 rendered at a regular or special meeting of the board 19 37 within twenty days of the board's receipt of an 19 38 appeal. 19 39 d. Within seven days of receipt of the decision of 19 40 the state appeal board, the county shall adopt and 19 41 certify its budget under section 331.434, which budget 19 42 may be protested as provided in section 331.436. The 19 43 budget shall not contain an amount of property tax 19 44 dollars in excess of the amount approved by the state 19 45 appeal board. 19 46 4. Rate adjustment by county auditor. In addition 19 47 to the requirement of the county auditor in section 19 48 444.3 to establish a rate of tax which does not exceed 19 49 the rate authorized by law, the county auditor shall 19 50 also adjust the rate if the amount of property tax 20 1 dollars to be raised is in excess of the amount 20 2 specified in subsection 1, as may be adjusted pursuant 20 3 to subsection 3. 20 4 Sec. 119. Section 444.27, Code 1995, is amended to 20 5 read as follows: 20 6 444.27 SECTIONS VOID. 20 7 1. For purposes of section 444.25, sections 24.48 20 8 and 331.426 are void for the fiscal years beginning 20 9 July 1, 1993, and July 1, 1994. For purposes of 20 10 section 444.25A, sections 24.48 and 331.426 are void 20 11 for the fiscal years beginning July 1, 1995, and July 20 12 1, 1996. 20 13 2. For purposes of sections 444.25B and 444.25C, 20 14 sections 24.48 and 331.426 are void for the fiscal 20 15 years beginning July 1, 1997, July 1, 1998, and July 20 16 1, 1999. 20 17 Sec. 120. Section 445.23, Code 1995, is amended to 20 18 read as follows: 20 19 445.23 STATEMENT OF TAXES DUE. 20 20 1.Upon request, theThe county treasurer shall 20 21 state in writing the full amount of taxes against a 20 22 parcel, all sales for unpaid taxes, and the amount 20 23 needed to redeem the parcel, if redeemable. If the 20 24 person requesting the statement is not the titleholder 20 25 of record or contract holder of record of the parcel, 20 26 that person shall pay a fee at the rate of two dollars 20 27 per parcel for each year for which information is 20 28 requested, and the money shall be deposited in the 20 29 county general fund. 20 30 2. The county treasurer shall include in a 20 31 prominent place on the tax statement the amount of 20 32 each of the following state tax credits that apply to 20 33 the parcel and amount by which each credit reduced the 20 34 taxes due on the parcel: 20 35 a. Homestead credit under chapter 425. 20 36 b. Military service credit under chapter 426A. 20 37 c. Extraordinary credit under chapter 425. 20 38 d. Mental health, mental retardation, and de- 20 39 velopmental disabilities property tax relief under 20 40 section 331.438A. 20 41 e. Farm tax credit under chapter 426. 20 42 Sec. 121. REPEAL. 1994 Iowa Acts, chapter 1163, 20 43 section 8, is repealed. 20 44 Sec. 122. DEPARTMENT OF HUMAN SERVICES &endash; ICFMR 20 45 REQUIREMENT. The department of human services shall 20 46 consult with the department of inspections and 20 47 appeals, the Iowa state association of counties, and 20 48 the Iowa association of rehabilitation and residential 20 49 facilities in adopting administrative rules 20 50 identifying optimum staffing ratios for intermediate 21 1 care facilities for the mentally retarded (ICFMR). 21 2 The administrative rules shall be implemented on or 21 3 before January 1, 1996. 21 4 Sec. 123. COUNTY ADJUSTMENT FACTOR PAYMENT &endash; 21 5 FISCAL YEAR 1995-1996. 21 6 1. For the fiscal year beginning July 1, 1995, the 21 7 adjustment factor payment from the mental health, 21 8 mental retardation, and developmental disabilities 21 9 property tax relief fund specified in section 331.438A 21 10 shall be paid as provided in this section. An 21 11 eligible county may apply to the department of human 21 12 services for an adjustment factor payment to reimburse 21 13 costs paid by the county in that fiscal year for 21 14 services to persons with mental illness, mental 21 15 retardation, or developmental disabilities in 21 16 accordance with the county's management plan approved 21 17 pursuant to section 331.439. Eligible costs shall be 21 18 limited to eligible consumers of services who were not 21 19 served in the previous fiscal year, unusual cost 21 20 increases, service cost inflation, and investments for 21 21 quality and efficiency improvements. Reimbursement 21 22 shall not be provided from the fund for applications 21 23 received after August 10, 1995. 21 24 2. Payment from the fund shall be limited to the 21 25 amount designated for this purpose and if applications 21 26 received exceed the available funding, payments shall 21 27 be prorated. The department of human services shall 21 28 notify the director of revenue and finance of the 21 29 amounts due a county under this section. The director 21 30 shall draw warrants on the relief fund payable to the 21 31 county treasurer in the amount due to each county. 21 32 The warrants shall be paid in a timely manner to 21 33 enable the county to accrue the payment in the 21 34 county's 1995-1996 fiscal year. 21 35 3. Notwithstanding section 8.33, moneys in the 21 36 relief fund allocated for the adjustment payment which 21 37 remain unobligated or unexpended at the close of the 21 38 fiscal year ending June 30, 1996, shall not revert to 21 39 the general fund of the state but shall remain 21 40 available for adjustment payments in the succeeding 21 41 fiscal year. 21 42 Sec. 124. INTERIM COMMITTEE CREATED. The 21 43 legislative council is requested to establish an 21 44 interim committee comprised of members of the general 21 45 assembly with the charge of developing a system to 21 46 regulate and contain county expenditures for mental 21 47 health, mental retardation, and developmental 21 48 disabilities services and to develop a formula for 21 49 distribution of property tax relief moneys to counties 21 50 under section 331.438A, subsection 2. In addition, 22 1 the committee should consider proposals from counties 22 2 and other interested persons for a distribution 22 3 formula factor which rewards or provides incentives 22 4 for economy and efficiency in providing mental health, 22 5 mental retardation, and developmental disabilities 22 6 services; and a mechanism for a county to appeal to 22 7 the state if it is believed the county is unfairly 22 8 treated under an established funding formula. The 22 9 committee should be directed to report to the governor 22 10 and the general assembly prior to the 1996 legislative 22 11 session. 22 12 Sec. 125. EFFECTIVE DATES. 22 13 1. Sections 100, 101, 102, 103, and 104 of this 22 14 division of this Act take effect July 1, 1996. 22 15 2. Sections 105, 106, 107, 114, and 116 take 22 16 effect January 1, 1996, and are applicable to taxes 22 17 paid in the fiscal year beginning July 1, 1996, and 22 18 succeeding fiscal years. 22 19 3. The remainder of this division of this Act, 22 20 being deemed of immediate importance, takes effect 22 21 upon enactment." 22 22 #2. Title page, by striking lines 1 through 4 and 22 23 inserting the following: "An Act relating to income 22 24 tax relief, property tax relief, machinery and 22 25 equipment phase-in exemption and reimbursement, levies 22 26 for mental health, mental retardation, and 22 27 developmental disabilities services, providing 22 28 appropriations, and providing effective dates and 22 29 applicability provisions." 22 30 22 31 22 32 22 33 HOUSER of Pottawattamie 22 34 22 35 22 36 22 37 VANDE HOEF of Osceola 22 38 SF 69.723 76 22 39 jp/sc
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