Text: S03081 Text: S03083 Text: S03000 - S03099 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 69, as passed by the Senate, as 1 2 follows: 1 3 #1. By striking everything after the enacting 1 4 clause and inserting the following: 1 5 "DIVISION I 1 6 INCOME TAX REDUCTION AND SPECIAL FUNDS 1 7 Section 1. Section 422.4, subsection 1, paragraphs 1 8 b and c, Code 1995, are amended to read as follows: 1 9 b. "Cumulative inflation factor" means the product 1 10 of the annual inflation factor for the19881995 1 11 calendar year and all annual inflation factors for 1 12 subsequent calendar years as determined pursuant to 1 13 this subsection. The cumulative inflation factor 1 14 applies to all tax years beginning on or after January 1 15 1 of the calendar year for which the latest annual 1 16 inflation factor has been determined. 1 17 c. The annual inflation factor for each of the 1 1819881995, 1996, 1997, 1998, and 1999 calendaryear1 19 years is one hundred percent. 1 20 Sec. 2. Section 422.5, subsection 1, unnumbered 1 21 paragraph 1, and paragraphs a through i, Code 1995, 1 22 are amended by striking the unnumbered paragraph and 1 23 lettered paragraphs and inserting in lieu thereof the 1 24 following: 1 25 A tax is imposed upon every resident and 1 26 nonresident of the state which tax shall be levied, 1 27 collected, and paid annually upon and with respect to 1 28 the entire taxable income as defined in this division 1 29 at rates and for tax years beginning in the following 1 30 calendar years as follows: 1 31 On all taxable 1 32 income exceeding 1 33 the beginning CALENDAR YEARS 1 34 amount through 1999 and 1 35 the ending subsequent 1 36 amount: 1995 1996 1997 1998 years 1 37 a. $ 0- 1,060 .4 % .4 % .35% .35% .35% 1 38 b. 1,060- 2,120 .8 .75 .75 .7 .7 1 39 c. 2,120- 4,240 2.65 2.55 2.45 2.35 2.3 1 40 d. 4,240- 9,540 4.9 4.75 4.55 4.35 4.25 1 41 e. 9,540-15,900 6.65 6.45 6.2 5.95 5.8 1 42 f. 15,900-21,200 7.05 6.8 6.6 6.3 6.1 1 43 g. 21,200-31,800 7.35 7.15 6.9 6.6 6.4 1 44 h. 31,800-47,700 8.6 8.3 8.05 7.65 7.5 1 45 i. 47,700+ 9.75 9.45 9.15 8.7 8.5 1 46 Sec. 3. Section 8.56, subsection 1, Code 1995, is 1 47 amended to read as follows: 1 48 1. A cash reserve fund is created in the state 1 49 treasury. The cash reserve fund shall be separate 1 50 from the general fund of the state and shall not be 2 1 considered part of the general fund of the state 2 2 except in determining the cash position of the state 2 3 as provided in subsection 3. The moneys in the cash 2 4 reserve fund are not subject to section 8.33 and shall 2 5 not be transferred, used, obligated, appropriated, or 2 6 otherwise encumbered except as provided in this 2 7 section. Notwithstanding section 12C.7, subsection 2, 2 8 interest or earnings on moneys deposited in the cash 2 9 reserve fund shall be credited to the rebuild Iowa 2 10economic emergency fundinfrastructure account created 2 11 in section 8.57. Moneys in the cash reserve fund may 2 12 be used for cash flow purposes provided that any 2 13 moneys so allocated are returned to the cash reserve 2 14 fund by the end of each fiscal year. However, the 2 15 fund shall be considered a special account for the 2 16 purposes of section 8.53. 2 17 Sec. 4. Section 8.56, subsection 4, paragraph b, 2 18 Code 1995, is amended to read as follows: 2 19 b. In addition to the requirements of paragraph 2 20 "a", an appropriation shall not be made from the cash 2 21 reserve fundwhich would cause the fund's balance to2 22be less than three percent of the adjusted revenue2 23estimate for the year for which the appropriation is2 24madeunless the bill or joint resolution making the 2 25 appropriation is approved by vote of at least three- 2 26 fifths of the members of both chambers of the general 2 27 assembly and is signed by the governor. 2 28 Sec. 5. Section 8.57, subsection 1, paragraph a, 2 29 Code 1995, is amended by striking the paragraph and 2 30 inserting in lieu thereof the following: 2 31 a. The cash reserve goal percentage for fiscal 2 32 years beginning on or after July 1, 1995, is five 2 33 percent of the adjusted revenue estimate. For each 2 34 fiscal year beginning on or after July 1, 1995, in 2 35 which the appropriation of the surplus existing in the 2 36 general fund of the state at the conclusion of the 2 37 prior fiscal year pursuant to paragraph "b" was not 2 38 sufficient for the cash reserve fund to reach the cash 2 39 reserve goal percentage for the current fiscal year, 2 40 there is appropriated from the general fund of the 2 41 state an amount to be determined as follows: 2 42 (1) If the balance of the cash reserve fund in the 2 43 current fiscal year is not more than four percent of 2 44 the adjusted revenue estimate for the current fiscal 2 45 year, the amount of the appropriation under this 2 46 lettered paragraph is one percent of the adjusted 2 47 revenue estimate for the current fiscal year. 2 48 (2) If the balance of the cash reserve fund in the 2 49 current fiscal year is more than four percent but less 2 50 than five percent of the adjusted revenue estimate for 3 1 that fiscal year, the amount of the appropriation 3 2 under this lettered paragraph is the amount necessary 3 3 for the cash reserve fund to reach five percent of the 3 4 adjusted revenue estimate for the current fiscal year. 3 5 (3) The moneys appropriated under this lettered 3 6 paragraph shall be credited in equal and proportionate 3 7 amounts in each quarter of the current fiscal year. 3 8 Sec. 6. Section 8.57, subsection 1, paragraph b, 3 9 Code 1995, is amended to read as follows: 3 10 b.Commencing June 30, 1993, theThe surplus 3 11 existing in the general fund of the state at the 3 12 conclusion of the fiscal year is appropriated for 3 13 distribution in the succeeding fiscal year as provided 3 14 inthis sectionsubsections 2 and 3. Moneys credited 3 15 to the cash reserve fund from the appropriation made 3 16 in this paragraph shall not exceed the amount 3 17 necessary for the cash reserve fund to reach the cash 3 18 reserve goal percentage for the succeeding fiscal 3 19 year. As used in this paragraph, "surplus" means the 3 20 excess of revenues and other financing sources over 3 21 expenditures and other financing uses for the general 3 22 fund of the state in a fiscal year. 3 23 Sec. 7. NEW SECTION. 8.57A PERSONAL INCOME TAX 3 24 RATE REDUCTION REPLACEMENT FUND. 3 25 1. The personal income tax rate reduction 3 26 replacement fund is created in the state treasury 3 27 under the authority of the department of management. 3 28 The fund shall be separate from the general fund of 3 29 the state and shall not be considered part of the 3 30 general fund of the state except in determining the 3 31 cash position of the state for payment of state 3 32 obligations. The moneys in the fund are not subject 3 33 to the provisions of section 8.33 and shall not be 3 34 transferred, used, obligated, appropriated, or 3 35 otherwise encumbered except as provided in this 3 36 section. Moneys in the fund may be used for cash flow 3 37 purposes provided that any moneys so allocated are 3 38 returned to the fund by the end of each fiscal year. 3 39 However, the fund shall be considered a special 3 40 account for the purposes of section 8.53, relating to 3 41 elimination of any GAAP deficit. The fund is created 3 42 upon the effective date of this section, and shall 3 43 remain in existence until the close of the fiscal year 3 44 beginning July 1, 1999. 3 45 2. The provisions of this subsection apply for the 3 46 fiscal years beginning July 1 of 1994, 1995, 1996, 3 47 1997, and 1998. Notwithstanding the provisions of 3 48 section 8.57, subsection 3, for each of the designated 3 49 fiscal years, moneys remaining following the 3 50 appropriations made pursuant to section 8.57, 4 1 subsection 1, shall not be appropriated to the Iowa 4 2 economic emergency fund but are instead appropriated 4 3 to the personal income tax rate reduction replacement 4 4 fund. 4 5 3. Effective for the fiscal year beginning July 1, 4 6 1995, and the subsequent three fiscal years, on or 4 7 before December 31 of each of the fiscal years, the 4 8 state revenue estimating conference created in section 4 9 8.22A shall certify an estimate of the net change in 4 10 revenues deposited into the general fund of the state 4 11 for that fiscal year due to the personal income tax 4 12 rate reduction implemented pursuant to section 422.5. 4 13 The director of the department of management shall 4 14 transfer not more than the certified amount from the 4 15 personal income tax rate reduction replacement fund to 4 16 the general fund of the state. Prior to the transfer, 4 17 the director shall determine whether the balance of 4 18 the general fund of the state is sufficient to absorb 4 19 the revenue change, and if the certified balance is 4 20 sufficient the director may defer the transfer to a 4 21 succeeding fiscal year. Moneys transferred to the 4 22 general fund of the state pursuant to this section 4 23 shall be added to the general fund expenditure 4 24 limitation, to the extent not already included, for 4 25 the fiscal year in which the transfer takes place and 4 26 ninety-nine percent of the transferred amount is 4 27 available for expenditure as directed by the general 4 28 assembly. 4 29 4. Notwithstanding section 12C.7, subsection 2, 4 30 interest or earnings on moneys deposited in the 4 31 personal income tax rate reduction replacement fund 4 32 shall be credited to the rebuild Iowa infrastructure 4 33 account created in section 8.57. 4 34 5. This section is repealed September 1, 2000. 4 35 Sec. 8. TRANSFER TO INFRASTRUCTURE ACCOUNT. 4 36 Moneys in the Iowa economic emergency fund, created in 4 37 section 8.55, at the conclusion of the fiscal year 4 38 beginning July 1, 1994, shall be transferred to the 4 39 rebuild Iowa infrastructure account. 4 40 Sec. 9. EFFECTIVE DATES. 4 41 1. Sections 1 and 2 of this Act, being deemed of 4 42 immediate importance, take effect upon enactment and 4 43 apply retroactively to January 1, 1995, for tax years 4 44 beginning on or after that date. 4 45 2. Sections 3 through 9 of this Act, being deemed 4 46 of immediate importance, take effect upon enactment. 4 47 DIVISION II 4 48 SUBCHAPTER S CORPORATIONS 4 49 Sec. 10. Section 422.5, subsection 1, paragraph j, 4 50 Code 1995, is amended by adding the following new 5 1 unnumbered paragraph: 5 2 NEW UNNUMBERED PARAGRAPH. The tax imposed upon the 5 3 taxable income of a resident shareholder in a 5 4 corporation which has in effect for the tax year an 5 5 election under subchapter S of the Internal Revenue 5 6 Code and carries on business within and without the 5 7 state shall be computed by reducing the amount 5 8 determined pursuant to paragraphs "a" through "i" by 5 9 the amounts of nonrefundable credits under this 5 10 division and by multiplying this resulting amount by a 5 11 fraction of which the resident's net income allocated 5 12 to Iowa, as determined in section 422.8, subsection 2, 5 13 paragraph "b", is the numerator and the resident's 5 14 total net income computed under section 422.7 is the 5 15 denominator. This paragraph also applies to 5 16 individuals who are residents of Iowa for less than 5 17 the entire tax year. 5 18 Sec. 11. Section 422.5, subsection 1, paragraph k, 5 19 unnumbered paragraph 4, Code 1995, is amended to read 5 20 as follows: 5 21 In the case of a resident, including a resident 5 22 estate or trust, the state's apportioned share of the 5 23 state alternative minimum tax is one hundred percent 5 24 of the state alternative minimum tax computed in this 5 25 subsection. In the case of a resident or part year 5 26 resident shareholder in a corporation which has in 5 27 effect for the tax year an election under subchapter S 5 28 of the Internal Revenue Code and carries on business 5 29 within and without the state, a nonresident, including 5 30 a nonresident estate or trust, or an individual, 5 31 estate, or trust that is domiciled in the state for 5 32 less than the entire tax year, the state's apportioned 5 33 share of the state alternative minimum tax is the 5 34 amount of tax computed under this subsection, reduced 5 35 by the applicable credits in sections 422.10 through 5 36 422.12 and this result multiplied by a fraction with a 5 37 numerator of the sum of state net income allocated to 5 38 Iowa as determined in section 422.8, subsection 2, 5 39 paragraph "a" or "b" as applicable, plus tax 5 40 preference items, adjustments, and losses under 5 41 subparagraph (1) attributable to Iowa and with a 5 42 denominator of the sum of total net income computed 5 43 under section 422.7 plus all tax preference items, 5 44 adjustments, and losses under subparagraph (1). In 5 45 computing this fraction, those items excludable under 5 46 subparagraph (1) shall not be used in computing the 5 47 tax preference items. Married taxpayers electing to 5 48 file separate returns or separately on a combined 5 49 return must allocate the minimum tax computed in this 5 50 subsection in the proportion that each spouse's 6 1 respective preference items, adjustments, and losses 6 2 under subparagraph (1) bear to the combined preference 6 3 items, adjustments, and losses under subparagraph (1) 6 4 of both spouses. 6 5 Sec. 12. Section 422.8, subsection 2, Code 1995, 6 6 is amended to read as follows: 6 7 2. a. Nonresident's net income allocated to Iowa 6 8 is the net income, or portion thereof, which is 6 9 derived from a business, trade, profession, or 6 10 occupation carried on within this state or income from 6 11 any property, trust, estate, or other source within 6 12 Iowa. However, income derived from a business, trade, 6 13 profession, or occupation carried on within this state 6 14 and income from any property, trust, estate, or other 6 15 source within Iowa shall not include distributions 6 16 from pensions, including defined benefit or defined 6 17 contribution plans, annuities, individual retirement 6 18 accounts, and deferred compensation plans or any 6 19 earnings attributable thereto so long as the 6 20 distribution is directly related to an individual's 6 21 documented retirement and received while the 6 22 individual is a nonresident of this state. If a 6 23 business, trade, profession, or occupation is carried 6 24 on partly within and partly without the state, only 6 25 the portion of the net income which is fairly and 6 26 equitably attributable to that part of the business, 6 27 trade, profession, or occupation carried on within the 6 28 state is allocated to Iowa for purposes of section 6 29 422.5, subsection 1, paragraph "j", and section 422.13 6 30 and income from any property, trust, estate, or other 6 31 source partly within and partly without the state is 6 32 allocated to Iowa in the same manner, except that 6 33 annuities, interest on bank deposits and interest- 6 34 bearing obligations, and dividends are allocated to 6 35 Iowa only to the extent to which they are derived from 6 36 a business, trade, profession, or occupation carried 6 37 on within the state. 6 38 b. A resident's income allocable to Iowa is the 6 39 income determined under section 422.7 reduced by items 6 40 of income and expenses from a subchapter S corporation 6 41 which pass directly to the shareholders under 6 42 provisions of the Internal Revenue Code and increased 6 43 by the greater of the following: 6 44 (1) The net income or loss of the corporation 6 45 which is fairly and equitably attributable to this 6 46 state under section 422.33, subsections 2 and 3. 6 47 (2) The taxpayer's pro rata share of an amount 6 48 deemed distributed to shareholders which when added to 6 49 the salaries, wages, or other compensation for 6 50 services performed by all shareholders will equal ten 7 1 percent of the net income of the corporation computed 7 2 in accordance with section 422.35 and considering 7 3 items of income and expense which pass directly to the 7 4 shareholders under provisions of the Internal Revenue 7 5 Code before deduction of shareholder's salaries, 7 6 wages, or other compensation for services performed. 7 7 (3) Any cash or the value of any property 7 8 distributions made to the extent they are paid from 7 9 income upon which Iowa income tax has not been paid as 7 10 determined under rules of the director. 7 11 Sec. 13. Section 422.8, Code 1995, is amended by 7 12 adding the following new subsection: 7 13 NEW SUBSECTION. 6. If the resident or part year 7 14 resident is a shareholder of a corporation which has 7 15 in effect an election under subchapter S of the 7 16 Internal Revenue Code, subsections 1 and 3 do not 7 17 apply to any income taxes paid to another state or 7 18 foreign country on the income from the corporation 7 19 which has in effect an election under subchapter S of 7 20 the Internal Revenue Code. 7 21 Sec. 14. This division of this Act, being deemed 7 22 of immediate importance, takes effect upon enactment 7 23 and applies retroactively to January 1, 1995, for tax 7 24 years beginning on or after that date. 7 25 DIVISION III 7 26 MACHINERY AND EQUIPMENT 7 27 EXEMPTION AND REPLACEMENT FUNDS 7 28 Sec. 15. Section 427B.17, Code 1995, is amended by 7 29 striking the section and inserting in lieu thereof the 7 30 following: 7 31 427B.17 PROPERTY SUBJECT TO SPECIAL VALUATION. 7 32 1. Property defined in section 427A.1, subsection 7 33 1, paragraphs "e" and "j", shall be valued by the 7 34 local assessor as follows: 7 35 a. For the assessment year beginning January 1, 7 36 1995, at twenty-six percent of the net acquisition 7 37 cost. 7 38 b. For the assessment year beginning January 1, 7 39 1996, at twenty-two percent of the net acquisition 7 40 cost. 7 41 c. For the assessment year beginning January 1, 7 42 1997, at eighteen percent of the net acquisition cost. 7 43 d. For the assessment year beginning January 1, 7 44 1998, at fourteen percent of the net acquisition cost. 7 45 e. For the assessment year beginning January 1, 7 46 1999, at ten percent of the net acquisition cost. 7 47 f. For the assessment year beginning January 1, 7 48 2000, at six percent of the net acquisition cost. 7 49 g. For the assessment year beginning January 1, 7 50 2001, and all subsequent assessment years, at zero 8 1 percent of the net acquisition cost. 8 2 2. For purposes of this section: 8 3 a. Property assessed by the department of revenue 8 4 and finance pursuant to sections 428.24 to 428.29, or 8 5 chapters 433, 434, and 436 to 438 shall not receive 8 6 the benefits of this section. 8 7 Any electric power generating plant which operated 8 8 during the preceding assessment year at a net capacity 8 9 factor of more than twenty percent, shall not receive 8 10 the benefits of this section. For purposes of this 8 11 section, "electric power generating plant" means any 8 12 name plate rated electric power generating plant, in 8 13 which electric energy is produced from other forms of 8 14 energy, including all taxable land, buildings, and 8 15 equipment used in the production of such energy. "Net 8 16 capacity factor" means net actual generation divided 8 17 by the product of net maximum capacity times the 8 18 number of hours the unit was in the active state 8 19 during the assessment year. Upon commissioning, a 8 20 unit is in the active state until it is de- 8 21 commissioned. "Net actual generation" means net 8 22 electrical megawatt hours produced by the unit during 8 23 the preceding assessment year. "Net maximum capacity" 8 24 means the capacity the unit can sustain over a 8 25 specified period when not restricted by ambient 8 26 conditions or equipment deratings, minus the losses 8 27 associated with station service or auxiliary loads. 8 28 b. The net acquisition cost of property acquired 8 29 before January 1, 1995, which was owned or used by a 8 30 related person shall be the net acquisition cost of 8 31 the transferor of the property. 8 32 c. "Related person" means a person who owns or 8 33 controls the taxpayer's business and another business 8 34 entity from which property is acquired or leased or to 8 35 which property is sold or leased. Business entities 8 36 are owned or controlled by the same person if the same 8 37 person directly or indirectly owns or controls fifty 8 38 percent or more of the assets or any class of stock or 8 39 who directly or indirectly has an interest of fifty 8 40 percent or more in the ownership or profits. 8 41 d. "Net acquisition cost" means the acquired cost 8 42 of the property, including all foundations and 8 43 installation cost less any excess cost adjustment. 8 44 3. Property assessed pursuant to this section 8 45 shall not be eligible to receive a partial exemption 8 46 under sections 427B.1 to 427B.6. 8 47 4. The taxpayer's valuation of property defined in 8 48 section 427A.1, subsection 1, paragraphs "e" and "j", 8 49 and located in an urban renewal area for which an 8 50 urban renewal plan provides for the division of taxes 9 1 as provided in section 403.19 to pay the principal and 9 2 interest on loans, advances, bonds issued under the 9 3 authority of section 403.9, subsection 1, or 9 4 indebtedness incurred by a city or county to finance 9 5 an urban renewal project within the urban renewal 9 6 area, if such loans, advances, or bonds were issued or 9 7 indebtedness incurred, on or after January 1, 1982, 9 8 and on or before June 30, 1995, shall be limited to 9 9 thirty percent of the net acquisition cost of the 9 10 property. Such property located in an urban renewal 9 11 area shall not be valued pursuant to subsection 1 9 12 until the assessment year following the calendar year 9 13 in which the obligations created by any loans, 9 14 advances, bonds, or indebtedness payable from the 9 15 division of taxes as provided in section 403.19 have 9 16 been retired. The taxpayer's valuation for such 9 17 property shall then be the valuation specified in 9 18 subsection 1 for the applicable assessment year. If 9 19 the loans, advances, or bonds issued, or indebtedness 9 20 incurred between January 1, 1982, and June 30, 1995, 9 21 are refinanced or refunded after June 30, 1995, the 9 22 valuation of such property shall then be the valuation 9 23 specified in subsection 1 for the applicable 9 24 assessment year beginning with the assessment year 9 25 following the calendar year in which any of those 9 26 loans, advances, bonds, or other indebtedness are 9 27 refinanced or refunded after June 30, 1995. 9 28 5. For the purpose of dividing taxes under section 9 29 260E.4 or 260F.4, the employer's or business's 9 30 valuation of property defined in section 427A.1, 9 31 subsection 1, paragraphs "e" and "j", and used to fund 9 32 a new jobs training project which project's first 9 33 written agreement providing for a division of taxes as 9 34 provided in section 403.19, is approved on or before 9 35 June 30, 1995, shall be limited to thirty percent of 9 36 the net acquisition cost of the property. An 9 37 employer's or business's taxable property used to fund 9 38 a new jobs training project shall not be valued 9 39 pursuant to subsection 1 until the assessment year 9 40 following the calendar year in which the certificates 9 41 or other funding obligations have been retired or 9 42 escrowed. The taxpayer's valuation for such property 9 43 shall then be the valuation specified in subsection 1 9 44 for the applicable assessment year. If the 9 45 certificates issued, or other funding obligations 9 46 incurred, between January 1, 1982, and June 30, 1995, 9 47 are refinanced or refunded after June 30, 1995, the 9 48 valuation of such property shall then be the valuation 9 49 specified in subsection 1 for the applicable 9 50 assessment year beginning with the assessment year 10 1 following the calendar year in which those 10 2 certificates or other funding obligations are 10 3 refinanced or refunded after June 30, 1995. 10 4 Sec. 16. NEW SECTION. 427B.18 ASSESSOR AND 10 5 COUNTY AUDITOR DUTIES. 10 6 1. On or before July 1 of each year, the assessor 10 7 shall determine the taxpayer's valuation of the 10 8 property specified in section 427B.17 for that year 10 9 and the valuation of the property if the property were 10 10 valued, for assessment purposes, at thirty percent of 10 11 net acquisition cost and shall report the valuations 10 12 to the county auditor. 10 13 2. On or before July 1, 1996, and on or before 10 14 July 1 of each subsequent year, the county auditor 10 15 shall prepare a statement listing for each taxing 10 16 district in the county: 10 17 a. Beginning with the assessment year beginning 10 18 January 1, 1995, the difference between the assessed 10 19 valuation of property defined in section 427A.1, 10 20 subsection 1, paragraphs "e" and "j", and assessed 10 21 pursuant to section 427B.17 and the valuation of the 10 22 property if the property were valued, for assessment 10 23 purposes, at thirty percent of net acquisition cost. 10 24 b. The tax levy rate for each taxing district 10 25 levied against assessments made as of January 1 of the 10 26 previous year. 10 27 c. The industrial machinery, equipment and 10 28 computers tax replacement claim for each taxing 10 29 district, which is equal to the amount determined 10 30 pursuant to paragraph "a", multiplied by the tax rate 10 31 specified in paragraph "b". 10 32 3. The county auditor shall certify and forward 10 33 one copy of the statement to the department of revenue 10 34 and finance not later than July 1 of each year. 10 35 Sec. 17. NEW SECTION. 427B.19 REPLACEMENT. 10 36 Each county treasurer shall be paid an amount equal 10 37 to the following percentages of the industrial 10 38 machinery, equipment and computers tax replacement 10 39 claim for that county determined pursuant to section 10 40 427B.18, subsection 2: 10 41 1. For the fiscal year beginning July 1, 1996, 10 42 ninety percent. 10 43 2. For the fiscal year beginning July 1, 1997, 10 44 seventy-five percent. 10 45 3. For the fiscal year beginning July 1, 1998, 10 46 sixty percent. 10 47 4. For the fiscal year beginning July 1, 1999, 10 48 forty-five percent. 10 49 5. For the fiscal year beginning July 1, 2000, 10 50 thirty percent. 11 1 6. For the fiscal year beginning July 1, 2001, 11 2 twenty percent. 11 3 7. For the fiscal year beginning July 1, 2002, 11 4 twenty percent. 11 5 8. For the fiscal year beginning July 1, 2003, 11 6 twenty percent. 11 7 9. For the fiscal year beginning July 1, 2004, 11 8 fifteen percent. 11 9 10. For the fiscal year beginning July 1, 2005, 11 10 ten percent. 11 11 Sec. 18. NEW SECTION. 427B.19A FUND CREATED. 11 12 1. The industrial machinery, equipment and 11 13 computers property tax replacement fund is created. 11 14 There is appropriated annually from the general fund 11 15 of the state to the department of revenue and finance 11 16 to be credited to the industrial machinery, equipment 11 17 and computers property tax replacement fund, the 11 18 amounts specified in section 427B.19B. 11 19 2. Each county treasurer shall be paid from the 11 20 fund created in this section the amount calculated 11 21 pursuant to section 427B.19. The payment shall be 11 22 made in two equal installments on or before September 11 23 30 and March 30 of each year. The county treasurer 11 24 shall apportion the payment in the manner provided in 11 25 section 445.57. 11 26 3. If an amount appropriated in section 427B.19B 11 27 for a fiscal year is insufficient to pay all claims 11 28 according to the replacement schedule in section 11 29 427B.19, the director shall prorate the disbursements 11 30 from the fund to the county treasurers and shall 11 31 notify the county auditors of the pro rata percentage 11 32 on or before August 1. If an amount appropriated in 11 33 section 427B.19B for a fiscal year is in excess of the 11 34 amount necessary to pay all claims according to the 11 35 replacement schedule in section 427B.19, the director 11 36 shall prorate the disbursements from the fund to the 11 37 county treasurers, notwithstanding the amount 11 38 calculated pursuant to section 427B.19, and shall 11 39 notify the county auditors of the pro rata percentage 11 40 on or before August 1. 11 41 4. The replacement amount paid to each school 11 42 district shall be regarded as property tax for the 11 43 purposes of the school foundation property tax levy in 11 44 section 257.3 and the additional property tax levy in 11 45 section 257.4. The department of management shall 11 46 annually make the adjustments necessary to implement 11 47 this subsection. 11 48 Sec. 19. NEW SECTION. 427B.19B APPROPRIATION. 11 49 There is appropriated in each of the following 11 50 fiscal years from the general fund of the state to the 12 1 industrial machinery, equipment and computers property 12 2 tax replacement fund the following amounts: 12 3 1. For the fiscal year beginning July 1, 1996, 12 4 eight million, one hundred thousand dollars. 12 5 2. For the fiscal year beginning July 1, 1997, 12 6 fifteen million, two hundred thousand dollars. 12 7 3. For the fiscal year beginning July 1, 1998, 12 8 twenty-one million, one hundred thousand dollars. 12 9 4. For the fiscal year beginning July 1, 1999, 12 10 twenty-three million, four hundred thousand dollars. 12 11 5. For the fiscal year beginning July 1, 2000, 12 12 twenty-one million, one hundred thousand dollars. 12 13 6. For the fiscal year beginning July 1, 2001, 12 14 eighteen million, one hundred thousand dollars. 12 15 7. For the fiscal year beginning July 1, 2002, 12 16 twenty-four million dollars. 12 17 8. For the fiscal year beginning July 1, 2003, 12 18 twenty-five million, six hundred thousand dollars. 12 19 9. For the fiscal year beginning July 1, 2004, 12 20 twenty million, four hundred thousand dollars. 12 21 10. For the fiscal year beginning July 1, 2005, 12 22 fourteen million, five hundred thousand dollars. 12 23 Sec. 20. NEW SECTION. 427B.19C PHASEOUT OF TAX. 12 24 Effective on July 1, 2002, all property taxes on 12 25 property defined in section 427A.1, subsection 1, 12 26 paragraphs "e" and "j", are repealed. For assessment 12 27 years beginning on or after January 1, 2005, such 12 28 property shall not be listed or assessed. This 12 29 section shall prevail over all inconsistent statutes. 12 30 Sec. 21. NEW SECTION. 427B.19D GUARANTEE OF 12 31 STATE REPLACEMENT FUNDS. 12 32 If for any reason an appropriation specified in 12 33 section 427B.19B is not made or the appropriation made 12 34 is less than that specified in section 427B.19B for 12 35 the applicable fiscal year, the director of revenue 12 36 and finance shall compute for each county the 12 37 difference between the total of all replacement claims 12 38 for taxing districts within the county and the amount 12 39 paid to the county treasurer for disbursement to the 12 40 taxing districts in the county. The department shall 12 41 divide that difference by the consolidated tax levy 12 42 rate in each county computed for the fiscal year in 12 43 which the specified appropriation should have been 12 44 made and shall certify the amount of taxable value 12 45 necessary to raise the difference at that tax rate. 12 46 The department shall notify the local assessor of such 12 47 amount of taxable value. The assessor, for the 12 48 assessment year beginning January 1 preceding the 12 49 fiscal year for which the specified appropriation was 12 50 not made, shall reassess all taxable property 13 1 described in section 427B.17 in the county at a 13 2 percentage of net acquisition cost which will yield 13 3 such taxable value and the property shall be assessed 13 4 and taxed in such manner for taxes due and payable in 13 5 the following fiscal year in addition to being 13 6 assessed and taxed in the applicable manner under 13 7 section 427B.17. Property tax dollar amounts 13 8 certified pursuant to this section shall not be 13 9 considered property tax dollars certified for purposes 13 10 of the property tax limitation in chapter 444. 13 11 Sec. 22. NEW SECTION. 427B.19E INDUSTRIAL 13 12 MACHINERY, EQUIPMENT AND COMPUTERS RELIEF FUND. 13 13 1. The industrial machinery, equipment and 13 14 computers relief fund is created. There is 13 15 appropriated annually from the general fund of the 13 16 state to the department of revenue and finance to be 13 17 credited to the relief fund, the following amounts: 13 18 a. For the fiscal year beginning July 1, 1996, one 13 19 million, nine hundred thousand dollars. 13 20 b. For the fiscal year beginning July 1, 1997, one 13 21 million, eight hundred thousand dollars. 13 22 c. For the fiscal year beginning July 1, 1998, one 13 23 million, nine hundred thousand dollars. 13 24 Moneys in the fund at the end of a fiscal year 13 25 shall not revert to the general fund of the state, 13 26 notwithstanding section 8.33. 13 27 2. a. The purpose of the industrial machinery, 13 28 equipment and computers relief fund is to provide 13 29 funds to those taxing districts in which an increase 13 30 in property tax revenue has not been realized as a 13 31 result of the elimination of the property tax on 13 32 property assessed pursuant to section 427B.17. 13 33 Beginning with the fiscal year beginning July 1, 1996, 13 34 a taxing district may apply for funds under this 13 35 section by filing an application with the director of 13 36 the department of management not later than March 1 13 37 preceding the fiscal year in which the funds will be 13 38 distributed. The state appeal board shall approve, 13 39 disapprove, or reduce the amount of funds requested by 13 40 the taxing district. 13 41 b. On forms provided by the department of 13 42 management, the taxing district shall request an 13 43 amount not exceeding the product of the decrease in 13 44 assessed valuation for the fiscal year for which the 13 45 application is filed compared to the assessed 13 46 valuation in the previous fiscal year, as determined 13 47 pursuant to subsection 3, and the property tax rate 13 48 applied in the previous fiscal year, less any property 13 49 tax replacement funds received pursuant to section 13 50 427B.19A in the previous fiscal year. The taxing 14 1 district shall also submit with the application the 14 2 district's plan to improve its future budget position. 14 3 c. Claims approved by the state appeal board shall 14 4 be paid to the taxing district by October 1 following 14 5 submission of the application for funds. 14 6 3. To be eligible to receive funds under this 14 7 section, a taxing district must show that there has 14 8 been a decrease of more than three percent in the 14 9 assessed valuation for taxes payable in the fiscal 14 10 year for which the application is submitted compared 14 11 to the assessed valuation for taxes payable in the 14 12 previous fiscal year, which decrease is attributable 14 13 to the elimination of the property tax on industrial 14 14 machinery, equipment and computers pursuant to section 14 15 427B.17. The taxing district, to be eligible for 14 16 funds, must also show that the district has exhausted 14 17 all other lawful alternatives for improving the 14 18 district's budget position. 14 19 4. If the amount appropriated in this section is 14 20 insufficient to pay all applications approved, the 14 21 director of revenue and finance shall prorate the 14 22 disbursements from the relief fund and shall report 14 23 the amount of the shortfall to the director of the 14 24 department of management. By January 1 of the 14 25 following year, the director of the department of 14 26 management shall submit to the general assembly a plan 14 27 for the funding of approved applications that were not 14 28 fully funded in that fiscal year. 14 29 5. Amounts received pursuant to this section shall 14 30 not be considered property tax dollars certified for 14 31 purposes of the property tax limitation in chapter 14 32 444. 14 33 6. The department of revenue and finance and the 14 34 department of management shall adopt rules necessary 14 35 to implement this section. 14 36 DIVISION IV 14 37 PROPERTY TAX CREDITS 14 38 Sec. 23. Section 8.59, Code 1995, is amended to 14 39 read as follows: 14 40 8.59 APPROPRIATIONS FREEZE. 14 41 Notwithstanding contrary provisions of the Code, 14 42 the amounts appropriated under the applicable sections 14 43 of the Code for fiscal years commencing on or after 14 44 July 1, 1993, are limited to those amounts expended 14 45 under those sections for the fiscal year commencing 14 46 July 1, 1992. If an applicable section appropriates 14 47 moneys to be distributed to different recipients and 14 48 the operation of this section reduces the total amount 14 49 to be distributed under the applicable section, the 14 50 moneys shall be prorated among the recipients. As 15 1 used in this section, "applicable sections" means the 15 2 following sections: 53.50, 229.35, 230.8, 230.11, 15 3405A.8,411.20,425.1, 425.39, 426A.1,663.44, and 15 4 822.5. 15 5 Sec. 24. Section 405A.8, subsection 1, Code 1995, 15 6 is amended to read as follows: 15 7 1. a. There are appropriated from the general 15 8 fund of the state to the department of revenue and 15 9 finance the following sums to carry out the provisions 15 10 of this chapter: For the fiscal year beginning July 15 11 1, 1988, and each subsequent fiscal year ending before 15 12 July 1, 1995, sixty-seven million seven hundred 15 13 thirty-seven thousand dollars. For the fiscal year 15 14 beginning July 1, 1995, and each subsequent fiscal 15 15 year, sixty-five million one hundred thousand dollars 15 16 of which eight million eight hundred thousand dollars 15 17 shall be allocated as provided in paragraph "b". 15 18 b. Beginning with the fiscal year beginning July 15 19 1, 1995, of the appropriations made in paragraph "a", 15 20 eight million eight hundred thousand dollars for each 15 21 fiscal year shall be allocated with sixty percent to 15 22 be allocated to cities and forty percent to counties 15 23 from which the franchise taxes were collected under 15 24 chapter 422, division V. The amount to each city or 15 25 county shall be based upon the amount of tax the 15 26 financial institution located in the city or county 15 27 pays in franchise tax. If the financial institution 15 28 maintains one or more offices for the transaction of 15 29 business, other than its principal office, a portion 15 30 of its franchise tax shall be allocated to each 15 31 office, based upon a reasonable measure of the 15 32 business activity of each office. The director of 15 33 revenue and finance shall prescribe, for each type of 15 34 financial institution, a method of measuring the 15 35 business activity of each office. Financial 15 36 institutions shall furnish all necessary information 15 37 for this purpose at the request of the director. 15 38 Sec. 25. Section 422.65, Code 1995, is amended by 15 39 striking the section and inserting in lieu thereof the 15 40 following: 15 41 422.65 DEPOSIT OF REVENUE. 15 42 All moneys received from the franchise tax on or 15 43 after July 1, 1995, shall be deposited into the 15 44 general fund of the state. 15 45 Sec. 26. Section 425.1, subsection 1, Code 1995, 15 46 is amended to read as follows: 15 47 1. A homestead credit fund is created. There is 15 48 appropriated annually from the general fund of the 15 49 state to the department of revenue and finance to be 15 50 credited to the homestead credit fund, an amount 16 1sufficient to implement this chapterequal to one 16 2 million dollars more than was appropriated for the 16 3 fiscal year beginning July 1, 1994. 16 4 The director of revenue and finance shall issue 16 5 warrants on the homestead credit fund payable to the 16 6 county treasurers of the several counties of the state 16 7 under this chapter. 16 8 If the amount in the fund is insufficient to pay 16 9 all claims in full, the director shall prorate the 16 10 amounts paid to the county treasurers based upon the 16 11 amount of certified claims submitted by each. 16 12 Sec. 27. Section 425.17, subsections 2 and 8, Code 16 13 1995, are amended to read as follows: 16 14 2. "Claimant" meanseither of the following:16 15a. Aa person filing a claim for credit or 16 16 reimbursement under this division who has attained the 16 17 age of sixty-five years on or before December 31 of 16 18 the base year, who is a surviving spouse having 16 19 attained the age of fifty-five years on or before 16 20 December 31, 1988, or who is totally disabled and was 16 21 totally disabled on or before December 31 of the base 16 22 year, and was domiciled in this state during the 16 23 entire base year, and is domiciled in this state at 16 24 the time the claim is filed or at the time of the 16 25 person's death in the case of a claim filed by the 16 26 executor or administrator of the claimant's estate. 16 27b. A person filing a claim for credit or16 28reimbursement under this division who has attained the16 29age of twenty-three years on or before December 31 of16 30the base year or was a head of household on December16 3131 of the base year, as defined in the Internal16 32Revenue Code, but has not attained the age or16 33disability status described in paragraph "a", and was16 34domiciled in this state during the entire base year,16 35and is domiciled in this state at the time the claim16 36is filed or at the time of the person's death in the16 37case of a claim filed by the executor or administrator16 38of the claimant's estate, and was not claimed as a16 39dependent on any other person's tax return for the16 40base year.16 41 "Claimant"under paragraph "a" or "b"includes a 16 42 vendee in possession under a contract for deed and may 16 43 include one or more joint tenants or tenants in 16 44 common. In the case of a claim for rent constituting 16 45 property taxes paid, the claimant shall have rented 16 46 the property during any part of the base year. If a 16 47 homestead is occupied by two or more persons, and more 16 48 than one person is able to qualify as a claimant, the 16 49 persons may determine among them who will be the 16 50 claimant. If they are unable to agree, the matter 17 1 shall be referred to the director of revenue and 17 2 finance not later than June 1 of each year and the 17 3 director's decision is final. 17 4 8. "Property taxes due" means property taxes 17 5 including any special assessments, but exclusive of 17 6 delinquent interest and charges for services, due on a 17 7 claimant's homestead in this state, but includes only 17 8 property taxes for which the claimant is liable and 17 9 which will actually be paid by the claimant. However, 17 10 if the claimant is a person whose property taxes have 17 11 been suspended under sections 427.8 and 427.9, 17 12 "property taxes due" means property taxes including 17 13 any special assessments, but exclusive of delinquent 17 14 interest and charges for services, due on a claimant's 17 15 homestead in this state, but includes only property 17 16 taxes for which the claimant is liable and which would 17 17 have to be paid by the claimant if the payment of the 17 18 taxes has not been suspended pursuant to sections 17 19 427.8 and 427.9. "Property taxes due" shall be 17 20 computed with no deduction for any credit under this 17 21 division or for any homestead credit allowed under 17 22 section 425.1. Each claim shall be based upon the 17 23 taxes due during the fiscal year next following the 17 24 base year. If a homestead is owned by two or more 17 25 persons as joint tenants or tenants in common, and one 17 26 or more persons are not members of claimant's 17 27 household, "property taxes due" is that part of 17 28 property taxes due on the homestead which equals the 17 29 ownership percentage of the claimant and the 17 30 claimant's household.The county treasurer shall17 31include with the tax receipt a statement that if the17 32owner of the property is eighteen years of age or17 33over, the person may be eligible for the credit17 34allowed under this division.If a homestead is an 17 35 integral part of a farm, the claimant may use the 17 36 total property taxes due for the larger unit. If a 17 37 homestead is an integral part of a multidwelling or 17 38 multipurpose building the property taxes due for the 17 39 purpose of this subsection shall be prorated to 17 40 reflect the portion which the value of the property 17 41 that the household occupies as its homestead is to the 17 42 value of the entire structure. For purposes of this 17 43 subsection, "unit" refers to that parcel of property 17 44 covered by a single tax statement of which the 17 45 homestead is a part. 17 46 Sec. 28. Section 425.23, subsection 1, paragraph 17 47 a, Code 1995, is amended to read as follows: 17 48a.The tentative credit or reimbursementfor a17 49claimant described in section 425.17, subsection 2,17 50paragraph "a" and paragraph "b" if no appropriation is18 1made to the fund created in section 425.40shall be 18 2 determined in accordance with the following schedule: 18 3 Percent of property taxes 18 4 due or rent constituting 18 5 property taxes paid 18 6 If the household allowed as a credit or 18 7 income is: reimbursement: 18 8 $ 0 &endash; 5,999.99....................100% 18 9 6,000 &endash; 6,999.99.................... 85 18 10 7,000 &endash; 7,999.99.................... 70 18 11 8,000 &endash; 9,999.99.................... 50 18 12 10,000 &endash; 11,999.99.................... 35 18 13 12,000 &endash; 13,999.99.................... 25 18 14 Sec. 29. Section 425.23, subsection 1, paragraph 18 15 b, Code 1995, is amended by striking the paragraph. 18 16 Sec. 30. Section 425.23, subsection 3, paragraph 18 17 a, Code 1995, is amended to read as follows: 18 18 a. A person who is eligible to file a claim for 18 19 credit for property taxes due and who has a household 18 20 income of six thousand dollars or less and who has an 18 21 unpaid special assessment levied against the homestead 18 22 may file a claim with the county treasurer that the 18 23 claimant had a household income of six thousand 18 24 dollars or less and that an unpaid special assessment 18 25 is presently levied against the homestead. The 18 26 department shall provide to the respective treasurers 18 27 the forms necessary for the administration of this 18 28 subsection. The claim shall be filed not later than 18 29 September 30 of each year. Upon the filing of the 18 30 claim, interest for late payment shall not accrue 18 31 against the amount of the unpaid special assessment 18 32 due and payable. The claim filed by the claimant 18 33 constitutes a claim for credit of an amount equal to 18 34 the actual amount due upon the unpaid special 18 35 assessment, plus interest, payable during the fiscal 18 36 year for which the claim is filed against the 18 37 homestead of the claimant.However, where the18 38claimant is an individual described in section 425.17,18 39subsection 2, paragraph "b", and the tentative credit18 40is determined according to the schedule in section18 41425.23, subsection 1, paragraph "b", subparagraph (2),18 42the claim filed constitutes a claim for credit of an18 43amount equal to one-half of the actual amount due and18 44payable during the fiscal year.The department of 18 45 revenue and finance shall, upon the filing of the 18 46 claim with the department by the treasurer, pay that 18 47 amount of the unpaid special assessment during the 18 48 current fiscal year to the treasurer. The treasurer 18 49 shall submit the claims to the director of revenue and 18 50 finance not later than October 15 of each year. The 19 1 director of revenue and finance shall certify the 19 2 amount of reimbursement due each county for unpaid 19 3 special assessment credits allowed under this 19 4 subsection. The amount of reimbursement due each 19 5 county shall be paid by the director of revenue and 19 6 finance on October 20 of each year, drawn upon 19 7 warrants payable to the respective treasurer. There 19 8 is appropriated annually from the general fund of the 19 9 state to the department of revenue and finance an 19 10 amount sufficient to carry out the provisions of this 19 11 subsection. The treasurer shall credit any moneys 19 12 received from the department against the amount of the 19 13 unpaid special assessment due and payable on the 19 14 homestead of the claimant. 19 15 Sec. 31. Section 425.39, subsection 2, Code 1995, 19 16 is amended by striking the subsection. 19 17 Sec. 32. Section 426.1, Code 1995, is amended to 19 18 read as follows: 19 19 426.1AGRICULTURAL LANDFARM TAX CREDIT FUND. 19 20 There is created as a permanent fund in the office 19 21 of the treasurer of state a fund to be known as the 19 22agricultural landfarm tax credit fund, and for the 19 23 purpose of establishing and maintaining this fund for 19 24 each fiscal year there is appropriatedtheretofrom 19 25 funds in the general fund of the state not otherwise 19 26 appropriated the sum ofthirty-nineforty-nine million 19 27onethree hundred thousand dollarsof which the first19 28ten million dollars shall be transferred to and19 29deposited into the family farm tax credit fund created19 30in section 425A.1. Any balance insaidthe fund on 19 31 June 30 shall revert to the general fund of the state. 19 32 Sec. 33. Section 426.3, Code 1995, is amended to 19 33 read as follows: 19 34 426.3 WHERE CREDIT GIVEN. 19 35 Theagricultural landfarm tax credit fund shall be 19 36 apportioned each year in the mannerhereinafter19 37 provided so as to give a credit against the tax on 19 38 each tract of agricultural lands within the several 19 39 school districts of the state in which the levy for 19 40 the general school fund exceeds five dollars and forty 19 41 cents per thousand dollars of assessed value; the. 19 42 The amount ofsuchthe credit on each tract ofsuch19 43 lands shall be a percentage of the amount the tax 19 44 levied for the general school fund exceeds the amount 19 45 of tax which would be levied onsaidthe tract ofsuch19 46 lands were the levy for the general school fund five 19 47 dollars and forty cents per thousand dollars of 19 48 assessed value for the previous year, except in the 19 49 case of a deficiency in theagricultural land credits19 50 farm tax credit fund to paysaidthe credits in full, 20 1 in which case the credit on each eligible tract of 20 2suchlands in the state shall be proportionate and 20 3 shall be applied ashereinafterprovided. 20 4 Sec. 34. Section 426.6, Code 1995, is amended to 20 5 read as follows: 20 6 426.6 COMPUTATION BY AUDITOR &endash; APPEAL. 20 7 Theagricultural landfarm tax credit allowed each 20 8 year shall be computed as follows: On or before the 20 9 first of June the county auditor shall list by school 20 10 districts all tracts of agricultural lands which they 20 11 are entitled to credit, together with the taxable 20 12 value for the previous year, together with the budget 20 13 from each school district for the previous year, and 20 14 the tax rate determined for the general fund of the 20 15 district in the manner prescribed in section 444.3 for 20 16 the previous year, and if such tax rate is in excess 20 17 of five dollars and forty cents per thousand dollars 20 18 of assessed value, the auditor shall multiply the tax 20 19 levy which is in excess of five dollars and forty 20 20 cents per thousand dollars of assessed value by the 20 21 total taxable value of the agricultural lands entitled 20 22 to credit in the district, and multiply this amount by 20 23 the applicable fiscal year percentage and on or before 20 24 the first of June certifythethis last amount to the 20 25 department of revenue and finance. 20 26 For purposes of this chapter, the "applicable 20 27 fiscal year percentage" means for the fiscal year 20 28 beginning July 1, 1996, the amount equal to the 20 29 appropriation made in section 426.1 for the fiscal 20 30 year beginning July 1, 1996, divided by the amount of 20 31 credits certified under this section to the department 20 32 of revenue and finance for the fiscal year beginning 20 33 July 1, 1995. For succeeding fiscal years, the 20 34 applicable fiscal year percentage equals the 20 35 appropriation for that fiscal year divided by the 20 36 amount of credits certified under this section to the 20 37 department of revenue and finance for the previous 20 38 fiscal year times the applicable fiscal year 20 39 percentage calculated under this paragraph for the 20 40 previous fiscal year. 20 41 In the event the county auditor denies a credit 20 42 upon anysuchlands, the auditor shall immediately 20 43 mail to the owner at the owner's last known address 20 44 notice of the decisionthereon. The owner may, within 20 45 thirty daysthereafter, appeal to the board of 20 46 supervisors of the county wherein the land involved is 20 47 situated by serving notice ofsaidappeal upon the 20 48 chairperson ofsaidthe board. The board shall hear 20 49suchthe appeal promptly and shall determine anew all 20 50 questions involved insaidthe appeal and shall within 21 1 ten days aftersuchthe hearing, mail to the owner at 21 2 the owner's last known address, notice of its 21 3 decision. In the event of disallowance the owner may, 21 4 within ten days from the datesuchnotice is mailed, 21 5 appealsuchthe disallowance by the board of 21 6 supervisors to the district court of that county by 21 7 serving written notice of appeal on the county 21 8 auditor. The appeal shall be tried de novo and may be 21 9 heard in term time or vacation. The decision of the 21 10 district courtthereonshall be final. 21 11 Sec. 35. Section 426.7, Code 1995, is amended to 21 12 read as follows: 21 13 426.7 WARRANTS DRAWN BY DIRECTOR. 21 14 After receiving from the county auditors the 21 15 certifications provided for in section 426.6, and 21 16 during the following fiscal year, the director of 21 17 revenue and finance shall draw warrants on the 21 18agricultural land creditsfarm tax credit fund created 21 19 in section 426.1, payable to the county treasurers in 21 20 the amount certified by the county auditors of the 21 21 respective counties and mail the warrants to the 21 22 county auditors on August 15 of each year taking into 21 23 consideration the relative budget and cash position of 21 24 the state resources. However, if theagricultural21 25land creditsfarm tax credit fund is insufficient to 21 26 pay in full the total of the amounts certified to the 21 27 director of revenue and finance, the director shall 21 28 prorate the fund to the county treasurers and notify 21 29 the county auditors of the pro rata percentage on or 21 30 beforeAugustJuly 1. 21 31 Sec. 36. Section 441.21, subsection 1, Code 1995, 21 32 is amended by adding the following new paragraph: 21 33 NEW PARAGRAPH. h. (1) Notwithstanding any other 21 34 provision of this section, beginning with valuations 21 35 established as of January 1, 1996, in computing actual 21 36 value of agricultural structures, other than 21 37 agricultural dwellings, the assessor shall exclude the 21 38 first one hundred fifty thousand dollars in total 21 39 actual value of all such structures on each parcel of 21 40 land as provided in subparagraph (2). The excluded 21 41 valuation of such structures shall not be removed from 21 42 the productivity formula in establishing agricultural 21 43 values. 21 44 (2) An owner of agricultural structures shall not 21 45 file a claim for or be granted more than one one 21 46 hundred fifty thousand dollar exclusion under 21 47 subparagraph (1) for more than one parcel in the 21 48 state. For purposes of determining if a claim is 21 49 filed for more than one parcel and computing the 21 50 amount of a claim, agricultural structures are 22 1 considered owned by the same person, if in the case 22 2 where the owner is an individual, the individual owns 22 3 or controls an entity that owns other agricultural 22 4 structures in the state, or if in the case where the 22 5 owner is an entity, a person which owns or controls 22 6 the entity owns or controls another entity that owns 22 7 other agricultural structures in the state. Entities 22 8 are owned or controlled by the same person if the same 22 9 person directly or indirectly owns or controls more 22 10 than fifty percent of the assets or any class of stock 22 11 or who directly or indirectly has an interest of more 22 12 than fifty percent in the ownership or profits. 22 13 (3) An owner shall file a claim for the exclusion 22 14 under subparagraph (1) by February 15 of the 22 15 assessment year for only one parcel. The assessor 22 16 shall notify the owner of the acceptance of the 22 17 owner's claim by March 15. An owner denied a claim or 22 18 had the amount of a claim reduced may appeal the 22 19 assessor's decision in the same manner as provided for 22 20 the appeal of the denial of the farm tax credit under 22 21 section 426.6. Upon the filing and allowance of the 22 22 claim, the claim shall be allowed on that parcel for 22 23 successive years without further filing as long as the 22 24 property is legally or equitably owned by that person. 22 25 If ownership of the structure changes, the owner 22 26 wishes to file a claim for another parcel, or the 22 27 value significantly exceeds the exclusion amount as a 22 28 result of added improvements or new construction, the 22 29 owner must notify the assessor and refile a claim with 22 30 the appropriate assessor. 22 31 (4) If an allowed claim is subsequently disallowed 22 32 or the owner fails to notify the assessor as required 22 33 in subparagraph (3), the person shall be subject to a 22 34 civil penalty equal to the amount of property tax that 22 35 would have been due but for the exclusion, plus fifty 22 36 percent of such amount, and interest as provided in 22 37 section 445.39. Such person shall also no longer be 22 38 eligible to receive the exclusion under subparagraph 22 39 (1). 22 40 Sec. 37. Section 425.40, Code 1995, is repealed. 22 41 Sec. 38. Chapter 425A, Code 1995, is repealed. 22 42 Sec. 39. EFFECTIVE DATES. 22 43 1. Sections 23, 24, 25, 26, 27, 28, 29, 30, 31, 22 44 and 37 of this Act, being deemed of immediate 22 45 importance, take effect upon enactment for purposes of 22 46 property tax credits payable on or after July 1, 1995. 22 47 2. Sections 32, 33, 34, 35, and 38 of this Act 22 48 take effect January 1, 1996, for property taxes 22 49 payable on or after July 1, 1996. 22 50 3. Section 36 of this Act takes effect January 1, 23 1 1996, for computing valuations for taxes payable on or 23 2 after July 1, 1997. 23 3 DIVISION V 23 4 MENTAL HEALTH PROPERTY TAX RELIEF &endash; LIMITATION 23 5 Sec. 40. Section 123.38, unnumbered paragraph 2, 23 6 Code 1995, is amended to read as follows: 23 7 Any licensee or permittee, or the licensee's or 23 8 permittee's executor or administrator, or any person 23 9 duly appointed by the court to take charge of and 23 10 administer the property or assets of the licensee or 23 11 permittee for the benefit of the licensee's or 23 12 permittee's creditors, may voluntarily surrender a 23 13 license or permit to the division. When a license or 23 14 permit is surrendered the division shall notify the 23 15 local authority, and the division or the local 23 16 authority shall refund to the person surrendering the 23 17 license or permit, a proportionate amount of the fee 23 18 received by the division or the local authority for 23 19 the license or permit as follows: If a license or 23 20 permit is surrendered during the first three months of 23 21 the period for which it was issued, the refund shall 23 22 be three-fourths of the amount of the fee; if 23 23 surrendered more than three months but not more than 23 24 six months after issuance, the refund shall be one- 23 25 half of the amount of the fee; if surrendered more 23 26 than six months but not more than nine months after 23 27 issuance, the refund shall be one-fourth of the amount 23 28 of the fee. No refund shall be made, however, for any 23 29 special liquor permit, nor for a liquor control 23 30 license, wine permit, or beer permit surrendered more 23 31 than nine months after issuance. For purposes of this 23 32 paragraph, any portion of license or permit fees used 23 33 for the purposes authorized in section 331.424, 23 34 subsection 1, paragraphs "a",and "b", "c", "d", "e",23 35"f", "g", and "h", and in section 331.438A, shall not 23 36 be deemed received either by the division or by a 23 37 local authority. No refund shall be made to any 23 38 licensee or permittee, upon the surrender of the 23 39 license or permit, if there is at the time of 23 40 surrender, a complaint filed with the division or 23 41 local authority, charging the licensee or permittee 23 42 with a violation of this chapter. If upon a hearing 23 43 on a complaint the license or permit is not revoked or 23 44 suspended, then the licensee or permittee is eligible, 23 45 upon surrender of the license or permit, to receive a 23 46 refund as provided in this section; but if the license 23 47 or permit is revoked or suspended upon hearing the 23 48 licensee or permittee is not eligible for the refund 23 49 of any portion of the license or permit fee. 23 50 Sec. 41. Section 218.99, Code 1995, is amended to 24 1 read as follows: 24 2 218.99 COUNTY AUDITORS TO BE NOTIFIED OF PATIENTS' 24 3 PERSONAL ACCOUNTS. 24 4 The administrator of a division of the department 24 5 of human services in control of a state institution 24 6 shall direct the business manager of each institution 24 7 under the administrator's jurisdiction which is 24 8 mentioned in section 331.424, subsection 1, paragraphs 24 9 "a"through "g"and "b" and for which services are 24 10 paid under section 331.438A to quarterly inform the 24 11 auditor of the county of legal settlement of any 24 12 patient or resident who has an amount in excess of two 24 13 hundred dollars on account in the patients' personal 24 14 deposit fund and the amount on deposit. The 24 15 administrators shall direct the business manager to 24 16 further notify the auditor of the county at least 24 17 fifteen days before the release of funds in excess of 24 18 two hundred dollars or upon the death of the patient 24 19 or resident. If the patient or resident has no county 24 20 of legal settlement, notice shall be made to the 24 21 director of the department of human services and the 24 22 administrator of the division of the department in 24 23 control of the institution involved. 24 24 Sec. 42. Section 222.60, Code 1995, is amended to 24 25 read as follows: 24 26 222.60 COSTS PAID BY COUNTY OR STATE. 24 27 All necessary and legal expenses for the cost of 24 28 admission or commitment or for the treatment, 24 29 training, instruction, care, habilitation, support and 24 30 transportation of patients, as provided for in the 24 31 county management plan provisions implemented pursuant 24 32 to section 331.439, subsection 1, in a state hospital- 24 33 school forthe mentally retardedpersons with mental 24 34 retardation, or in a special unit, or any public or 24 35 private facility within or without the state, approved 24 36 by the director of the department of human services, 24 37 shall be paid by either: 24 38 1. The county in whichsuch personthe patient has 24 39 legal settlement as defined in section 252.16. 24 40 2. The state whensuch personthe patient has no 24 41 legal settlement or whensuchlegal settlement is 24 42 unknown. 24 43 Sec. 43. Section 225C.4, subsection 2, paragraph 24 44 b, Code 1995, is amended to read as follows: 24 45 b. Establish mental health and mental retardation 24 46 services for all institutions under the control of the 24 47 director of human services and establish an autism 24 48 unit, following mutual planning with and consultation 24 49 from the medical director of the state psychiatric 24 50 hospital, at an institution or a facility administered 25 1 by the administrator to provide psychiatric and 25 2 related services and other specific programs to meet 25 3 the needs of autistic personsas defined in section25 4331.424, subsection 1, and to furnish appropriate 25 5 diagnostic evaluation services. 25 6 Sec. 44. Section 331.301, subsection 12, Code 25 7 1995, is amended to read as follows: 25 8 12. The board of supervisors may credit funds to a 25 9 reserve for the purposes authorized by subsection 11 25 10 of this section; section 331.424, subsection 1, 25 11 paragraph"l""f"; and section 331.441, subsection 2, 25 12 paragraph "b". Moneys credited to the reserve, and 25 13 interest earned on such moneys, shall remain in the 25 14 reserve until expended for purposes authorized by 25 15 subsection 11 of this section; section 331.424, 25 16 subsection 1, paragraph"l""f"; or section 331.441, 25 17 subsection 2, paragraph "b". 25 18 Sec. 45. Section 331.424, subsection 1, Code 1995, 25 19 is amended to read as follows: 25 20 1. For general county services, an amount 25 21 sufficient to pay the charges for the following: 25 22 a. To the extent that the county is obligated by 25 23 statute to pay the charges for: 25 24(1) Care and treatment of patients by a state25 25mental health institute.25 26(2) Care and treatment of patients by either of25 27the state hospital-schools or by any other facility25 28established under chapter 222 and diagnostic25 29evaluation under section 222.31.25 30(3) Care and treatment of patients under chapter25 31225.25 32(4)(1) Care and treatment of persons at the 25 33 alcoholic treatment center at Oakdale. However, the 25 34 county may require that an admission to the center 25 35 shall be reported to the board by the center within 25 36 five days as a condition of the payment of county 25 37 funds for that admission. 25 38(5)(2) Care of children admitted or committed to 25 39 the Iowa juvenile home at Toledo. 25 40(6)(3) Clothing, transportation, medical, or 25 41 other services provided persons attending the Iowa 25 42 braille and sight saving school, the Iowa school for 25 43 the deaf, or the state hospital-school for severely 25 44 handicapped children at Iowa City, for which the 25 45 county becomes obligated to pay pursuant to sections 25 46 263.12, 269.2, and 270.4 through 270.7. 25 47b. To the extent that the board deems it advisable25 48to pay, the charges for professional evaluation,25 49treatment, training, habilitation, and care of persons25 50who are mentally retarded, autistic persons, or26 1persons who are afflicted by any other developmental26 2disability, at a suitable public or private facility26 3providing inpatient or outpatient care in the county.26 4As used in this paragraph:26 5(1) "Developmental disability" has the meaning26 6assigned that term by 42 U.S.C. sec. 6001(7) (1976),26 7Supp. II, 1978, and Supp. III, 1979.26 8(2) "Autistic persons" means persons, regardless26 9of age, with severe communication and behavior26 10disorders that became manifest during the early stages26 11of childhood development and that are characterized by26 12a severely disabling inability to understand,26 13communicate, learn, and participate in social26 14relationships. "Autistic persons" includes but is not26 15limited to those persons afflicted by infantile26 16autism, profound aphasia, and childhood psychosis.26 17c. Care and treatment of persons placed in the26 18county hospital, county care facility, a health care26 19facility as defined in section 135C.1, subsection 6,26 20or any other public or private facility, which26 21placement is in lieu of admission or commitment to or26 22is upon discharge, removal, or transfer from a state26 23mental health institute, hospital-school, or other26 24facility established pursuant to chapter 222.26 25d. Amounts budgeted by the board for the cost of26 26establishment and initial operation of a community26 27mental health center in the manner and subject to the26 28limitations provided by state law.26 29e.b. Foster care and related services provided 26 30 under court order to a child who is under the 26 31 jurisdiction of the juvenile court, including court- 26 32 ordered costs for a guardian ad litem under section 26 33 232.71. 26 34f. The care, admission, commitment, and26 35transportation of mentally ill patients in state26 36hospitals, to the extent that expenses for these26 37services are required to be paid by the county,26 38including compensation for the advocate appointed26 39under section 229.19.26 40g. Amounts budgeted by the board for mental health26 41services or mental retardation services furnished to26 42persons on either an outpatient or inpatient basis, to26 43a school or other public agency, or to the community26 44at large, by a community mental health center or other26 45suitable facility located in or reasonably near the26 46county, provided that services meet the standards of26 47the mental health and developmental disabilities26 48commission created in section 225C.5 and are26 49consistent with the annual plan for services approved26 50by the board.27 1h. Reimbursement on behalf of mentally retarded27 2persons under section 249A.12.27 3i.c. Elections, and voter registration pursuant 27 4 to chapter 48A. 27 5j.d. Employee benefits under chapters 96, 97B, 27 6 and 97C, which are associated with salaries for 27 7 general county services. 27 8k.e. Joint county and city building authorities 27 9 established under section 346.27, as provided in 27 10 subsection 22 of that section. 27 11l.f. Tort liability insurance, property 27 12 insurance, and any other insurance that may be 27 13 necessary in the operation of the county, costs of a 27 14 self-insurance program, costs of a local government 27 15 risk pool, and amounts payable under any insurance 27 16 agreements to provide or procure such insurance, self- 27 17 insurance program, or local government risk pool. 27 18m.g. The maintenance and operation of the courts, 27 19 including but not limited to the salary and expenses 27 20 of the clerk of the district court and other employees 27 21 of the clerk's office, and bailiffs, court costs if 27 22 the prosecution fails or if the costs cannot be 27 23 collected from the person liable, costs and expenses 27 24 of prosecution under section 189A.17, salaries and 27 25 expenses of juvenile court officers under chapter 602, 27 26 court-ordered costs in domestic abuse cases under 27 27 section 236.5, the county's expense for confinement of 27 28 prisoners under chapter 356A, temporary assistance to 27 29 the county attorney, county contributions to a 27 30 retirement system for bailiffs, reimbursement for 27 31 judicial magistrates under section 602.6501, claims 27 32 filed under section 622.93, interpreters' fees under 27 33 section 622B.7, uniform citation and complaint 27 34 supplies under section 805.6, and costs of prosecution 27 35 under section 815.13. 27 36n.h. Court-ordered costs of conciliation 27 37 procedures under section 598.16. 27 38o.i. Establishment and maintenance of a joint 27 39 county indigent defense fund pursuant to an agreement 27 40 under section 28E.19. 27 41p.j. The maintenance and operation of a local 27 42 emergency management agency established pursuant to 27 43 chapter 29C. 27 44 The board may require a public or private facility, 27 45 as a condition of receiving payment from county funds 27 46 for services it has provided, to furnish the board 27 47 with a statement of the income, assets, and legal 27 48 residence including township and county of each person 27 49 who has received services from that facility for which 27 50 payment has been made from county funds under 28 1 paragraphs "a"through "h"and "b". However, the 28 2 facility shall not disclose to anyone the name or 28 3 street or route address of a person receiving services 28 4 for which commitment is not required, without first 28 5 obtaining that person's written permission. 28 6 Parents or other persons may voluntarily reimburse 28 7 the county or state for the reasonable cost of caring 28 8 for a patient or an inmate in a county or state 28 9 facility. 28 10 Sec. 46. Section 331.424, Code 1995, is amended by 28 11 adding the following new subsection: 28 12 NEW SUBSECTION. 1A. The maximum amount of 28 13 property tax dollars which may be certified by a 28 14 county for taxes levied under subsection 1 and payable 28 15 in the fiscal year beginning July 1, 1996, and 28 16 succeeding fiscal years shall not exceed the amount of 28 17 property tax dollars certified by the county for taxes 28 18 payable in the fiscal year beginning July 1, 1995, 28 19 minus an adjustment for the amounts levied by the 28 20 county under subsection 1 for mental health, mental 28 21 retardation, and developmental disabilities services 28 22 in the fiscal year beginning July 1, 1995. The 28 23 adjustment and maximum amount which may be levied by 28 24 the county shall be determined by the county auditor, 28 25 subject to the approval of the department of 28 26 management. A county which disagrees with the 28 27 adjustment and maximum amount proposed for the county 28 28 by the department of management may appeal the 28 29 determination to the state appeal board created in 28 30 section 24.26 which shall make a final determination. 28 31 Sec. 47. Section 331.426, subsection 1, Code 1995, 28 32 is amended by adding the following new paragraph: 28 33 NEW PARAGRAPH. h. An unusual need for a service 28 34 or cost paid from levies under section 331.424, 28 35 subsection 1, which would cause the total expenditures 28 36 of services and costs paid from those levies to exceed 28 37 the maximum levies authorized under section 331.424, 28 38 subsection 1A. 28 39 Sec. 48. Section 331.438, subsection 1, paragraph 28 40 b, Code 1995, is amended to read as follows: 28 41 b. "State payment" means the payment made by the 28 42 state under section 331.438A to a county determined to 28 43 be eligible for the payment in accordance with section 28 44 331.439.Except as modified based upon the actual28 45amount of the appropriation for purposes of state28 46payment under section 331.439, the amount of the state28 47payment for a fiscal year shall be calculated as fifty28 48percent of the amount by which the county's qualified28 49expenditures during the immediately preceding fiscal28 50year were in excess of the amount of the county's base29 1year expenditures.29 2 Sec. 49. Section 331.438, Code 1995, is amended by 29 3 adding the following new subsection: 29 4 NEW SUBSECTION. 1A. The state of Iowa shall 29 5 provide funding to counties for the costs of mental 29 6 health and mental retardation services so that over 29 7 the five-year period beginning July 1, 1995, and 29 8 ending June 30, 2000, the relative shares of the state 29 9 and counties for these expenditures shall become 29 10 either equal or greater for the state. 29 11 Sec. 50. Section 331.438, subsection 3, paragraph 29 12 c, Code 1995, is amended by adding the following new 29 13 subparagraph: 29 14 NEW SUBPARAGRAPH. (15) Consider tort and other 29 15 liability issues associated with a county managing 29 16 mental health, mental retardation, and developmental 29 17 disabilities services in accordance with a fixed 29 18 budget and make recommendations to address the issues. 29 19 Sec. 51. NEW SECTION. 331.438A STATE AND COUNTY 29 20 EXPENDITURES FOR MENTAL HEALTH, MENTAL RETARDATION, 29 21 AND DEVELOPMENTAL DISABILITIES ASSISTANCE &endash; FUND 29 22 CREATED. 29 23 1. The mental health, mental retardation, and 29 24 developmental disabilities property tax relief fund is 29 25 created in the office of the treasurer of state under 29 26 the authority of the department of revenue and 29 27 finance. The relief fund shall consist of moneys 29 28 appropriated to the fund and the amount of allocations 29 29 from the fund for property tax relief pursuant to 29 30 subsection 2 and for the adjustment factor pursuant to 29 31 subsection 5 shall be as specified in law by the 29 32 general assembly. There is appropriated to the mental 29 33 health, mental retardation, and developmental 29 34 disabilities property tax relief fund for the 29 35 indicated fiscal years from the general fund of the 29 36 state the following amounts: 29 37 a. For the fiscal year beginning July 1, 1995, 29 38 sixteen million dollars of which ten million dollars 29 39 is allocated to counties for property tax relief in 29 40 accordance with subsection 2 and six million dollars 29 41 is allocated to counties as the adjustment factor 29 42 pursuant to subsection 5. 29 43 b. For the fiscal year beginning July 1, 1996, 29 44 thirty million dollars. 29 45 c. For the fiscal year beginning July 1, 1997, 29 46 forty-seven million dollars. 29 47 d. For the fiscal year beginning July 1, 1998, 29 48 sixty-four million dollars. 29 49 e. For the fiscal year beginning July 1, 1999, and 29 50 succeeding fiscal years, eighty-one million dollars. 30 1 2. In each fiscal year, a county shall receive for 30 2 property tax relief the county's proportion of the 30 3 moneys in the relief fund allocated for property tax 30 4 relief. A county's proportion of the moneys shall be 30 5 equivalent to the sum of the following three factors: 30 6 a. One-third based upon the county's proportion of 30 7 the state's general population. 30 8 b. One-third based upon the county's proportion of 30 9 the state's total taxable property valuation assessed 30 10 for taxes payable in the previous fiscal year. 30 11 c. One-third based upon the county's proportion of 30 12 all counties' base year expenditures, as defined in 30 13 section 331.438. 30 14 3. The department of human services shall notify 30 15 the department of revenue and finance of the amount 30 16 due each county and the director of revenue and 30 17 finance shall draw warrants on the relief fund, 30 18 payable quarterly to the county treasurer in the 30 19 amount due a county in accordance with subsection 2, 30 20 and mail the warrants to county auditors by September 30 21 1, December 1, March 1, and June 1 of each year. 30 22 4. Before June 1, 1995, the director of human 30 23 services shall notify the county auditor of each 30 24 county of the amount of moneys the county will receive 30 25 from the relief fund for property tax relief pursuant 30 26 to subsection 2 in the succeeding fiscal year. For 30 27 the fiscal year beginning July 1, 1995, the department 30 28 of management shall reduce the amount of the county's 30 29 certified budget to be raised by property tax, for 30 30 that fiscal year by an amount equal to the amount the 30 31 county will receive from the relief fund for property 30 32 tax relief pursuant to subsection 2 and the department 30 33 of management shall determine the rate of taxation 30 34 necessary to raise the reduced amount. For subsequent 30 35 fiscal years, the levy for the mental health, mental 30 36 retardation, and developmental disabilities fund shall 30 37 be reduced by the county auditor and the board of 30 38 supervisors in the manner specified in section 30 39 331.424A. 30 40 5. In addition to moneys received by a county for 30 41 a fiscal year pursuant to subsection 2, the county may 30 42 be paid an adjustment factor payment for services 30 43 provided in accordance with the county's management 30 44 plan implemented pursuant to section 331.439 and paid 30 45 for from the county's services fund under section 30 46 331.424A. The amount of the adjustment factor payment 30 47 to a county is subject to the amount appropriated for 30 48 this purpose and shall be paid as provided by the 30 49 general assembly for that fiscal year. 30 50 6. The department of human services, in 31 1 consultation with the state-county management 31 2 committee, shall prescribe forms and adopt rules 31 3 pursuant to chapter 17A to administer this section. 31 4 Sec. 52. Section 331.439, Code 1995, is amended by 31 5 striking the section and inserting in lieu thereof the 31 6 following: 31 7 331.439 ELIGIBILITY FOR STATE PAYMENT. 31 8 1. The state payment to eligible counties under 31 9 this section shall be made as provided in section 31 10 331.438A. A county is eligible for the state payment, 31 11 as defined in section 331.438, for the fiscal year 31 12 beginning July 1, 1995, and for subsequent fiscal 31 13 years if the director of human services determines for 31 14 a specific fiscal year that all of the following 31 15 conditions are met: 31 16 a. The county accurately reported by October 15 31 17 the county's expenditures for mental health, mental 31 18 retardation, and developmental disabilities services 31 19 for the previous fiscal year on forms prescribed by 31 20 the department of human services. 31 21 b. The county developed and implemented a county 31 22 management plan for the county's mental health, mental 31 23 retardation, and developmental disabilities services 31 24 in accordance with the provisions of this paragraph. 31 25 The plan shall comply with the administrative rules 31 26 adopted for this purpose by the council on human 31 27 services and is subject to the approval of the 31 28 director of human services in consultation with the 31 29 state-county management committee created in section 31 30 331.438. The plan shall include a description of the 31 31 county's service management provision for mental 31 32 health, mental retardation, and developmental 31 33 disabilities services. The plan shall have the 31 34 following two parts: 31 35 (1) For mental health service management, the 31 36 county must contract with a state-approved managed 31 37 mental health care contractor or provide a comparable 31 38 system of managed care. For the fiscal year beginning 31 39 July 1, 1995, this part of the plan shall be submitted 31 40 by October 15, 1995, and the county shall implement 31 41 the approved plan by January 1, 1996. For subsequent 31 42 fiscal years, this part of the plan shall be submitted 31 43 to the department by April 1 for the succeeding fiscal 31 44 year. 31 45 (2) For mental retardation and developmental 31 46 disabilities services management, the county must 31 47 contract with a state-approved managed care contractor 31 48 or develop and implement a managed system of care 31 49 which addresses a full array of appropriate services 31 50 and cost-effective delivery of services. The managed 32 1 system of care shall incorporate a single entry point 32 2 process developed in accordance with the provisions of 32 3 section 331.440. The elements of the managed system 32 4 of care shall be specified in rules developed by the 32 5 department in consultation with the state-county 32 6 management committee and adopted by the council on 32 7 human services. The county shall implement either the 32 8 state-approved contract or implement a comparable 32 9 system of care within six months of the date by which 32 10 the department approves a managed care contractor. In 32 11 fiscal years succeeding the fiscal year of initial 32 12 implementation this part of the plan shall be 32 13 submitted to the department of human services by April 32 14 1 for the succeeding fiscal year. 32 15 c. Changes to the approved plan are submitted 32 16 sixty days prior to the proposed change and are not to 32 17 be implemented prior to the director of human 32 18 services' approval. 32 19 2. The county management plan shall address the 32 20 county's criteria for serving persons with chronic 32 21 mental illness, including any rationale used for 32 22 decision making regarding this population. 32 23 3. If funding is available under the fixed budget, 32 24 a county that has not provided services to a service 32 25 population which is not included in the service 32 26 management provisions required under subsection 1, may 32 27 provide such services. 32 28 4. For the fiscal year beginning July 1, 1996, and 32 29 succeeding fiscal years, implementation of the county 32 30 management plan is subject to a fixed budget 32 31 consisting of the moneys deposited by the state and 32 32 county in the county mental health, mental 32 33 retardation, and developmental disabilities services 32 34 fund created in section 331.424A. The amount of the 32 35 fixed budget shall be the amount specified for the 32 36 fiscal year in the county's management plan and 32 37 budgeted for such services. 32 38 5. A county shall implement the county's 32 39 management plan in a manner so as to provide adequate 32 40 funding for the entire fiscal year by budgeting for 32 41 ninety-nine percent of the funding anticipated to be 32 42 available for the plan. 32 43 6. A county's implementation of the service 32 44 management provisions required under subsection 1 for 32 45 mental health, mental retardation, and developmental 32 46 disabilities shall incorporate the single entry point 32 47 process described in section 331.440. 32 48 7. The basis for determining whether a managed 32 49 care system for mental health proposed by a county is 32 50 comparable to a managed care contractor approved by 33 1 the department of human services shall include but is 33 2 not limited to all of the following elements which 33 3 shall be specified in administrative rules adopted by 33 4 the department in consultation with the state-county 33 5 management committee: 33 6 a. The enrollment and eligibility process. 33 7 b. The scope of services included. 33 8 c. The method of plan administration. 33 9 d. The process for managing utilization and access 33 10 to services and other assistance. 33 11 e. The quality assurance process. 33 12 f. The risk management provisions and fiscal 33 13 viability of the provisions. 33 14 8. The director's approval of a county's mental 33 15 health, mental retardation, and developmental 33 16 disabilities services management plan shall not be 33 17 construed to constitute certification of the county's 33 18 budget. 33 19 Sec. 53. Section 331.440, subsection 1, Code 1995, 33 20 is amended by adding the following new paragraph: 33 21 NEW PARAGRAPH. c. The single entry point process 33 22 shall include provision for the county's participation 33 23 in a management information system developed in 33 24 accordance with rules adopted pursuant to subsection 33 25 3. 33 26 Sec. 54. NEW SECTION. 331.424A MENTAL HEALTH, 33 27 MENTAL RETARDATION, AND DEVELOPMENTAL DISABILITIES 33 28 SERVICES FUND. 33 29 1. For the purposes of this chapter, unless the 33 30 context otherwise requires, "services fund" means the 33 31 county mental health, mental retardation, and 33 32 developmental disabilities services fund created in 33 33 subsection 2. 33 34 2. For the fiscal year beginning July 1, 1996, and 33 35 succeeding fiscal years, county revenues from taxes 33 36 and other sources designated for mental health, mental 33 37 retardation, and developmental disabilities services 33 38 shall be credited to the mental health, mental 33 39 retardation, and developmental disabilities services 33 40 fund of the county. The board shall make 33 41 appropriations from the fund for payment of services 33 42 provided under the county management plan approved 33 43 pursuant to section 331.439. 33 44 3. For the fiscal year beginning July 1, 1996, and 33 45 succeeding fiscal years, receipts from the state or 33 46 federal government for such services shall be credited 33 47 to the services fund, including but not limited to 33 48 moneys received by a county under section 331.438A. 33 49 4. For the fiscal year beginning July 1, 1996, and 33 50 for each subsequent fiscal year, the county may 34 1 certify a levy for payment of services. Unless 34 2 otherwise provided by state law, for each fiscal year, 34 3 county revenues from taxes imposed by the county 34 4 credited to the services fund shall not exceed an 34 5 amount equal to the amount of base year expenditures 34 6 from property taxes imposed by the county and paid for 34 7 services in the fiscal year beginning July 1, 1993, 34 8 and ending June 30, 1994, as defined in section 34 9 331.438, less the amount of property tax relief to be 34 10 received pursuant to section 331.438A in the fiscal 34 11 year for which the budget is certified. The county 34 12 auditor and the board of supervisors shall reduce the 34 13 amount of the levy certified under this section by the 34 14 amount of property tax relief to be received. 34 15 5. Appropriations specifically authorized to be 34 16 made from the mental health, mental retardation, and 34 17 disabilities services fund shall not be made from the 34 18 general fund of the county. 34 19 Sec. 55. Section 444.25A, subsection 1, Code 1995, 34 20 is amended to read as follows: 34 21 1. COUNTY LIMITATION. The maximum amount of 34 22 property tax dollars which may be certified by a 34 23 county for taxes payable in the fiscal year beginning 34 24 July 1, 1995, shall not exceed the amount of property 34 25 tax dollars certified by the county for taxes payable 34 26 in the fiscal year beginning July 1, 1994, minus the 34 27 amount of the property tax relief payment to be 34 28 received by the county for the fiscal year beginning 34 29 July 1, 1995, pursuant to section 331.438A, subsection 34 30 2, and the maximum amount of property tax dollars 34 31 which may be certified by a county for taxes payable 34 32 in the fiscal year beginning July 1, 1996, shall not 34 33 exceed the amount of property tax dollars certified by 34 34 the county for taxes payable in the fiscal year 34 35 beginning July 1, 1995, minus the amount by which the 34 36 property tax relief payment to be received by the 34 37 county in the fiscal year beginning July 1, 1996, 34 38 exceeds the amount of the property tax relief payment 34 39 received in the fiscal year beginning July 1, 1995, 34 40 pursuant to section 331.438A, subsection 2, for each 34 41 of the levies for the following, except for the levies 34 42 on the increase in taxable valuation due to new 34 43 construction, additions or improvements to existing 34 44 structures, remodeling of existing structures for 34 45 which a building permit is required, annexation, and 34 46 phasing out of tax exemptions, and on the increase in 34 47 valuation of taxable property as a result of a 34 48 comprehensive revaluation by a private appraiser under 34 49 a contract entered into prior to January 1, 1992, or 34 50 as a result of a comprehensive revaluation directed or 35 1 authorized by the conference board prior to January 1, 35 2 1992, with documentation of the contract, 35 3 authorization, or directive on the revaluation 35 4 provided to the director of revenue and finance, if 35 5 the levies are equal to or less than the levies for 35 6 the previous year, levies on that portion of the 35 7 taxable property located in an urban renewal project 35 8 the tax revenues from which are no longer divided as 35 9 provided in section 403.19, subsection 2, or as 35 10 otherwise provided in this section: 35 11 a. General county services under section 331.422, 35 12 subsection 1. 35 13 b. Rural county services under section 331.422, 35 14 subsection 2. 35 15 c. Other taxes under section 331.422, subsection 35 16 4. 35 17 Sec. 56. Section 444.25A, subsection 3, paragraph 35 18 b, subparagraph (3), Code 1995, is amended to read as 35 19 follows: 35 20 (3) Need for additional moneys for health care, 35 21 treatment, and facilities, includingmental health and35 22mental retardation care andtreatment pursuant to 35 23 section 331.424, subsection 1, paragraphs "a"through35 24"h"and "b". 35 25 Sec. 57. NEW SECTION. 444.25B PROPERTY TAX 35 26 LIMITATIONS FOR 1998 AND 1999 FISCAL YEARS. 35 27 1. COUNTY LIMITATION. The maximum amount of 35 28 property tax dollars which may be certified by a 35 29 county for taxes payable in the fiscal year beginning 35 30 July 1, 1997, shall not exceed the amount of property 35 31 tax dollars certified by the county for taxes payable 35 32 in the fiscal year beginning July 1, 1996, minus the 35 33 amount by which the property tax relief payment to be 35 34 received by the county in the fiscal year beginning 35 35 July 1, 1997, exceeds the amount of the property tax 35 36 relief payment received by the county in the fiscal 35 37 year beginning July 1, 1996, pursuant to section 35 38 331.438A, subsection 2, and the maximum amount of 35 39 property tax dollars which may be certified by a 35 40 county for taxes payable in the fiscal year beginning 35 41 July 1, 1998, shall not exceed the amount of property 35 42 tax dollars certified by the county for taxes payable 35 43 in the fiscal year beginning July 1, 1997, minus the 35 44 amount by which the property tax relief payment to be 35 45 received by the county in the fiscal year beginning 35 46 July 1, 1998, exceeds the amount of the property tax 35 47 relief payment received by the county in the fiscal 35 48 year beginning July 1, 1997, pursuant to section 35 49 331.438A, subsection 2, for each of the levies for the 35 50 following, except for the levies on the increase in 36 1 taxable valuation due to new construction, additions 36 2 or improvements to existing structures, remodeling of 36 3 existing structures for which a building permit is 36 4 required, annexation, and phasing out of tax 36 5 exemptions, and on the increase in valuation of 36 6 taxable property as a result of a comprehensive 36 7 revaluation by a private appraiser under a contract 36 8 entered into prior to January 1, 1992, or as a result 36 9 of a comprehensive revaluation directed or authorized 36 10 by the conference board prior to January 1, 1992, with 36 11 documentation of the contract, authorization, or 36 12 directive on the revaluation provided to the director 36 13 of revenue and finance, if the levies are equal to or 36 14 less than the levies for the previous year, levies on 36 15 that portion of the taxable property located in an 36 16 urban renewal project the tax revenues from which are 36 17 no longer divided as provided in section 403.19, 36 18 subsection 2, or as otherwise provided in this 36 19 section: 36 20 a. General county services under section 331.422, 36 21 subsection 1. 36 22 b. Rural county services under section 331.422, 36 23 subsection 2. 36 24 c. Other taxes under section 331.422, subsection 36 25 4. 36 26 2. EXCEPTIONS. The limitations provided in 36 27 subsection 1 do not apply to the levies made for the 36 28 following: 36 29 a. Debt service to be deposited into the debt 36 30 service fund pursuant to section 331.430. 36 31 b. Taxes approved by a vote of the people which 36 32 are payable during the fiscal year beginning July 1, 36 33 1997, or July 1, 1998. 36 34 c. Hospitals pursuant to chapters 37, 347, and 36 35 347A. 36 36 d. Emergency management to be deposited into the 36 37 local emergency management fund and expended for 36 38 development of hazardous substance teams pursuant to 36 39 chapter 29C. 36 40 e. Unusual need for additional moneys to finance 36 41 existing programs which would provide substantial 36 42 benefit to county residents or compelling need to 36 43 finance new programs which would provide substantial 36 44 benefit to county residents. The increase in taxes 36 45 levied under this exception for the fiscal year 36 46 beginning July 1, 1997, is limited to no more than the 36 47 product of the total tax dollars levied in the fiscal 36 48 year beginning July 1, 1996, and the percent change, 36 49 computed to two decimal places, in the price index for 36 50 government purchases by type for state and local 37 1 governments computed for the third quarter of calendar 37 2 year 1996 from that computed for the third quarter of 37 3 calendar year 1995. The increase in taxes levied 37 4 under this exception for the fiscal year beginning 37 5 July 1, 1998, is limited to no more than the product 37 6 of the total tax dollars levied in the fiscal year 37 7 beginning July 1, 1997, and the percent change, 37 8 computed to two decimal places, in the price index for 37 9 government purchases by type for state and local 37 10 governments computed for the third quarter of calendar 37 11 year 1997 from that computed for the third quarter of 37 12 calendar year 1996. 37 13 For purposes of this paragraph, the price index for 37 14 government purchases by type for state and local 37 15 governments is defined by the bureau of economic 37 16 analysis of the United States department of commerce 37 17 and published in table 7.11 of the national income and 37 18 products accounts. For the fiscal years beginning 37 19 July 1, 1997, and July 1, 1998, the price index used 37 20 shall be the revision published in the November 1996 37 21 and November 1997 issues, respectively, of the United 37 22 States department of commerce publication, "survey of 37 23 current business". For purposes of this paragraph, 37 24 tax dollars levied in the fiscal years beginning July 37 25 1, 1996, and July 1, 1997, shall not include funds 37 26 levied for paragraphs "a", "b", and "c" of this 37 27 subsection. 37 28 Application of this exception shall require an 37 29 original publication of the budget and a public 37 30 hearing and a second publication and a second hearing 37 31 both in the manner and form prescribed by the director 37 32 of the department of management, notwithstanding the 37 33 provisions of section 331.434. The publications and 37 34 hearings prescribed in this paragraph shall be held 37 35 and the budget certified no later than March 15. The 37 36 taxes levied for counties whose budgets are certified 37 37 after March 15, 1997, shall be frozen at the fiscal 37 38 year beginning July 1, 1996, level, and the taxes 37 39 levied for counties whose budgets are certified after 37 40 March 15, 1998, shall be frozen at the fiscal year 37 41 beginning July 1, 1997, level. 37 42 3. APPEAL PROCEDURES. In lieu of the procedures 37 43 in sections 24.48 and 331.426, which procedures do not 37 44 apply for taxes payable in the fiscal years beginning 37 45 July 1, 1997, and July 1, 1998, if a county needs to 37 46 raise property tax dollars from a tax levy in excess 37 47 of the limitations imposed by subsection 1, the 37 48 following procedures apply: 37 49 a. Not later than March 1, and after the 37 50 publication and public hearing on the budget in the 38 1 manner and form prescribed by the director of the 38 2 department of management, notwithstanding section 38 3 331.434, the county shall petition the state appeal 38 4 board for approval of a property tax increase in 38 5 excess of the increase provided for in subsection 2, 38 6 paragraph "e", on forms furnished by the director of 38 7 the department of management. Applications received 38 8 after March 1 shall be automatically ineligible for 38 9 consideration by the board. 38 10 b. Additional costs incurred by the county due to 38 11 any of the following circumstances shall be the basis 38 12 for justifying the excess in property tax dollars: 38 13 (1) Natural disaster or other life-threatening 38 14 emergencies. 38 15 (2) Unusual need for additional moneys to finance 38 16 existing programs which would provide substantial 38 17 benefit to county residents or compelling need to 38 18 finance new programs which would provide substantial 38 19 benefit to county residents. 38 20 (3) Need for additional moneys for health care, 38 21 treatment, and facilities pursuant to section 331.424, 38 22 subsection 1, paragraphs "a" and "b". 38 23 (4) Judgments, settlements, and related costs 38 24 arising out of civil claims against the county and its 38 25 officers, employees, and agents, as defined in chapter 38 26 670. 38 27 c. The state appeal board shall approve, 38 28 disapprove, or reduce the amount of excess property 38 29 tax dollars requested. The board shall take into 38 30 account the intent of this section to provide property 38 31 tax relief. The decision of the board shall be 38 32 rendered at a regular or special meeting of the board 38 33 within twenty days of the board's receipt of an 38 34 appeal. 38 35 d. Within seven days of receipt of the decision of 38 36 the state appeal board, the county shall adopt and 38 37 certify its budget under section 331.434, which budget 38 38 may be protested as provided in section 331.436. The 38 39 budget shall not contain an amount of property tax 38 40 dollars in excess of the amount approved by the state 38 41 appeal board. 38 42 4. Rate adjustment by county auditor. In addition 38 43 to the requirement of the county auditor in section 38 44 444.3 to establish a rate of tax which does not exceed 38 45 the rate authorized by law, the county auditor shall 38 46 also adjust the rate if the amount of property tax 38 47 dollars to be raised is in excess of the amount 38 48 specified in subsection 1, as may be adjusted pursuant 38 49 to subsection 3. 38 50 Sec. 58. NEW SECTION. 444.25C PROPERTY TAX 39 1 LIMITATION FOR FISCAL YEAR 2000. 39 2 1. COUNTY LIMITATION. The maximum amount of 39 3 property tax dollars which may be certified by a 39 4 county for taxes payable in the fiscal year beginning 39 5 July 1, 1999, shall not exceed the amount of property 39 6 tax dollars certified by the county for taxes payable 39 7 in the fiscal year beginning July 1, 1998, minus the 39 8 difference between the amount by which the property 39 9 tax relief payment to be received by the county in the 39 10 fiscal year beginning July 1, 1999, exceeds the amount 39 11 of the property tax relief payment received by the 39 12 county in the fiscal year beginning July 1, 1998, 39 13 pursuant to section 331.438A, subsection 2, for each 39 14 of the levies for the following, except for the levies 39 15 on the increase in taxable valuation due to new 39 16 construction, additions or improvements to existing 39 17 structures, remodeling of existing structures for 39 18 which a building permit is required, annexation, and 39 19 phasing out of tax exemptions, and on the increase in 39 20 valuation of taxable property as a result of a 39 21 comprehensive revaluation by a private appraiser under 39 22 a contract entered into prior to January 1, 1992, or 39 23 as a result of a comprehensive revaluation directed or 39 24 authorized by the conference board prior to January 1, 39 25 1992, with documentation of the contract, 39 26 authorization, or directive on the revaluation 39 27 provided to the director of revenue and finance, if 39 28 the levies are equal to or less than the levies for 39 29 the previous year, levies on that portion of the 39 30 taxable property located in an urban renewal project 39 31 the tax revenues from which are no longer divided as 39 32 provided in section 403.19, subsection 2, or as 39 33 otherwise provided in this section: 39 34 a. General county services under section 331.422, 39 35 subsection 1. 39 36 b. Rural county services under section 331.422, 39 37 subsection 2. 39 38 c. Other taxes under section 331.422, subsection 39 39 4. 39 40 2. EXCEPTIONS. The limitations provided in 39 41 subsection 1 do not apply to the levies made for the 39 42 following: 39 43 a. Debt service to be deposited into the debt 39 44 service fund pursuant to section 331.430. 39 45 b. Taxes approved by a vote of the people which 39 46 are payable during the fiscal year beginning July 1, 39 47 1999, or July 1, 2000. 39 48 c. Hospitals pursuant to chapters 37, 347, and 39 49 347A. 39 50 d. Emergency management to be deposited into the 40 1 local emergency management fund and expended for 40 2 development of hazardous substance teams pursuant to 40 3 chapter 29C. 40 4 e. Unusual need for additional moneys to finance 40 5 existing programs which would provide substantial 40 6 benefit to county residents or compelling need to 40 7 finance new programs which would provide substantial 40 8 benefit to county residents. The increase in taxes 40 9 levied under this exception for the fiscal year 40 10 beginning July 1, 1999, is limited to no more than the 40 11 product of the total tax dollars levied in the fiscal 40 12 year beginning July 1, 1998, and the percent change, 40 13 computed to two decimal places, in the price index for 40 14 government purchases by type for state and local 40 15 governments computed for the third quarter of calendar 40 16 year 1998 from that computed for the third quarter of 40 17 calendar year 1997. 40 18 For purposes of this paragraph, the price index for 40 19 government purchases by type for state and local 40 20 governments is defined by the bureau of economic 40 21 analysis of the United States department of commerce 40 22 and published in table 7.11 of the national income and 40 23 products accounts. For the fiscal year beginning July 40 24 1, 1999, the price index used shall be the revision 40 25 published in the November 1998 of the United States 40 26 department of commerce publication, "survey of current 40 27 business". For purposes of this paragraph, tax 40 28 dollars levied in the fiscal year beginning July 1, 40 29 1998, shall not include funds levied for paragraphs 40 30 "a", "b", and "c" of this subsection. 40 31 Application of this exception shall require an 40 32 original publication of the budget and a public 40 33 hearing and a second publication and a second hearing 40 34 both in the manner and form prescribed by the director 40 35 of the department of management, notwithstanding the 40 36 provisions of section 331.434. The publications and 40 37 hearings prescribed in this paragraph shall be held 40 38 and the budget certified no later than March 15. The 40 39 taxes levied for counties whose budgets are certified 40 40 after March 15, 1999, shall be frozen at the fiscal 40 41 year beginning July 1, 1998, level. 40 42 3. APPEAL PROCEDURES. In lieu of the procedures 40 43 in sections 24.48 and 331.426, which procedures do not 40 44 apply for taxes payable in the fiscal year beginning 40 45 July 1, 1999, if a county needs to raise property tax 40 46 dollars from a tax levy in excess of the limitations 40 47 imposed by subsection 1, the following procedures 40 48 apply: 40 49 a. Not later than March 1, and after the 40 50 publication and public hearing on the budget in the 41 1 manner and form prescribed by the director of the 41 2 department of management, notwithstanding section 41 3 331.434, the county shall petition the state appeal 41 4 board for approval of a property tax increase in 41 5 excess of the increase provided for in subsection 2, 41 6 paragraph "e", on forms furnished by the director of 41 7 the department of management. Applications received 41 8 after March 1 shall be automatically ineligible for 41 9 consideration by the board. 41 10 b. Additional costs incurred by the county due to 41 11 any of the following circumstances shall be the basis 41 12 for justifying the excess in property tax dollars: 41 13 (1) Natural disaster or other life-threatening 41 14 emergencies. 41 15 (2) Unusual need for additional moneys to finance 41 16 existing programs which would provide substantial 41 17 benefit to county residents or compelling need to 41 18 finance new programs which would provide substantial 41 19 benefit to county residents. 41 20 (3) Need for additional moneys for health care, 41 21 treatment, and facilities pursuant to section 331.424, 41 22 subsection 1, paragraphs "a" and "b". 41 23 (4) Judgments, settlements, and related costs 41 24 arising out of civil claims against the county and its 41 25 officers, employees, and agents, as defined in chapter 41 26 670. 41 27 c. The state appeal board shall approve, 41 28 disapprove, or reduce the amount of excess property 41 29 tax dollars requested. The board shall take into 41 30 account the intent of this section to provide property 41 31 tax relief. The decision of the board shall be 41 32 rendered at a regular or special meeting of the board 41 33 within twenty days of the board's receipt of an 41 34 appeal. 41 35 d. Within seven days of receipt of the decision of 41 36 the state appeal board, the county shall adopt and 41 37 certify its budget under section 331.434, which budget 41 38 may be protested as provided in section 331.436. The 41 39 budget shall not contain an amount of property tax 41 40 dollars in excess of the amount approved by the state 41 41 appeal board. 41 42 4. Rate adjustment by county auditor. In addition 41 43 to the requirement of the county auditor in section 41 44 444.3 to establish a rate of tax which does not exceed 41 45 the rate authorized by law, the county auditor shall 41 46 also adjust the rate if the amount of property tax 41 47 dollars to be raised is in excess of the amount 41 48 specified in subsection 1, as may be adjusted pursuant 41 49 to subsection 3. 41 50 Sec. 59. Section 444.27, Code 1995, is amended to 42 1 read as follows: 42 2 444.27 SECTIONS VOID. 42 3 1. For purposes of section 444.25, sections 24.48 42 4 and 331.426 are void for the fiscal years beginning 42 5 July 1, 1993, and July 1, 1994. For purposes of 42 6 section 444.25A, sections 24.48 and 331.426 are void 42 7 for the fiscal years beginning July 1, 1995, and July 42 8 1, 1996. 42 9 2. For purposes of sections 444.25B and 444.25C, 42 10 sections 24.48 and 331.426 are void for the fiscal 42 11 years beginning July 1, 1997, July 1, 1998, and July 42 12 1, 1999. 42 13 Sec. 60. Section 445.23, Code 1995, is amended to 42 14 read as follows: 42 15 445.23 STATEMENT OF TAXES DUE. 42 16 1.Upon request, theThe county treasurer shall 42 17 state in writing the full amount of taxes against a 42 18 parcel, all sales for unpaid taxes, and the amount 42 19 needed to redeem the parcel, if redeemable. If the 42 20 person requesting the statement is not the titleholder 42 21 of record or contract holder of record of the parcel, 42 22 that person shall pay a fee at the rate of two dollars 42 23 per parcel for each year for which information is 42 24 requested, and the money shall be deposited in the 42 25 county general fund. 42 26 2. The county treasurer shall include in a 42 27 prominent place on the tax statement the amount of 42 28 each of the following state tax credits that apply to 42 29 the parcel and amount by which each credit reduced the 42 30 taxes due on the parcel: 42 31 a. Homestead credit under chapter 425. 42 32 b. Military service credit under chapter 426A. 42 33 c. Extraordinary credit under chapter 425. 42 34 d. Mental health, mental retardation, and de- 42 35 velopmental disabilities property tax relief under 42 36 section 331.438A. 42 37 e. Farm tax credit under chapter 426. 42 38 Sec. 61. REPEAL. 1994 Iowa Acts, chapter 1163, 42 39 section 8, is repealed. 42 40 Sec. 62. DEPARTMENT OF HUMAN SERVICES &endash; ICFMR 42 41 REQUIREMENT. The department of human services shall 42 42 consult with the department of inspections and 42 43 appeals, the Iowa state association of counties, and 42 44 the Iowa association of rehabilitation and residential 42 45 facilities in adopting administrative rules 42 46 identifying optimum staffing ratios for intermediate 42 47 care facilities for the mentally retarded (ICFMR). 42 48 The administrative rules shall be implemented on or 42 49 before January 1, 1996. 42 50 Sec. 63. COUNTY ADJUSTMENT FACTOR PAYMENT &endash; 43 1 FISCAL YEAR 1995-1996. 43 2 1. For the fiscal year beginning July 1, 1995, the 43 3 adjustment factor payment from the mental health, 43 4 mental retardation, and developmental disabilities 43 5 property tax relief fund specified in section 331.438A 43 6 shall be paid as provided in this section. An 43 7 eligible county may apply to the department of human 43 8 services for an adjustment factor payment to reimburse 43 9 costs paid by the county in that fiscal year for 43 10 services to persons with mental illness, mental 43 11 retardation, or developmental disabilities in 43 12 accordance with the county's management plan approved 43 13 pursuant to section 331.439. Eligible costs shall be 43 14 limited to eligible consumers of services who were not 43 15 served in the previous fiscal year, unusual cost 43 16 increases, service cost inflation, and investments for 43 17 quality and efficiency improvements. Reimbursement 43 18 shall not be provided from the fund for applications 43 19 received after August 10, 1995. 43 20 2. Payment from the fund shall be limited to the 43 21 amount designated for this purpose and if applications 43 22 received exceed the available funding, payments shall 43 23 be prorated. The department of human services shall 43 24 notify the director of revenue and finance of the 43 25 amounts due a county under this section. The director 43 26 shall draw warrants on the relief fund payable to the 43 27 county treasurer in the amount due to each county. 43 28 The warrants shall be paid in a timely manner to 43 29 enable the county to accrue the payment in the 43 30 county's 1995-1996 fiscal year. 43 31 3. Notwithstanding section 8.33, moneys in the 43 32 relief fund allocated for the adjustment payment which 43 33 remain unobligated or unexpended at the close of the 43 34 fiscal year ending June 30, 1996, shall not revert to 43 35 the general fund of the state but shall remain 43 36 available for adjustment payments in the succeeding 43 37 fiscal year. 43 38 Sec. 64. INTERIM COMMITTEE CREATED. The 43 39 legislative council is requested to establish an 43 40 interim committee comprised of members of the general 43 41 assembly with the charge of developing a system to 43 42 regulate and contain county expenditures for mental 43 43 health, mental retardation, and developmental 43 44 disabilities services and to develop a formula for 43 45 distribution of property tax relief moneys to counties 43 46 under section 331.438A, subsection 2. In addition, 43 47 the committee should consider proposals from counties 43 48 and other interested persons for a distribution 43 49 formula factor which rewards or provides incentives 43 50 for economy and efficiency in providing mental health, 44 1 mental retardation, and developmental disabilities 44 2 services; and a mechanism for a county to appeal to 44 3 the state if it is believed the county is unfairly 44 4 treated under an established funding formula. The 44 5 committee should be directed to report to the governor 44 6 and the general assembly prior to the 1996 legislative 44 7 session. 44 8 Sec. 65. EFFECTIVE DATES. 44 9 1. Sections 40, 41, 42, 43, and 44 of this 44 10 division of this Act take effect July 1, 1996. 44 11 2. Sections 45, 46, 47, 54, and 56 take effect 44 12 January 1, 1996, and are applicable to taxes paid in 44 13 the fiscal year beginning July 1, 1996, and succeeding 44 14 fiscal years. 44 15 3. The remainder of this division of this Act, 44 16 being deemed of immediate importance, takes effect 44 17 upon enactment." 44 18 #2. Title page, by striking lines 1 through 4 and 44 19 inserting the following: "An Act relating to income 44 20 tax relief, property tax relief, machinery and 44 21 equipment phase-in exemption and reimbursement, levies 44 22 for mental health, mental retardation, and 44 23 developmental disabilities services, providing 44 24 appropriations, and providing effective dates and 44 25 applicability provisions." 44 26 SF 69H 44 27 mg/pk/25
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