Text: S03590 Text: S03592 Text: S03500 - S03599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend the House amendment, S-3082, to Senate File 1 2 69, as passed by the Senate, as follows: 1 3 #1. By striking page 1, line 1, through page 44, 1 4 line 25, and inserting the following: 1 5 "Amend Senate File 69, as passed by the Senate, as 1 6 follows: 1 7 #1. By striking everything after the enacting 1 8 clause and inserting the following: 1 9 "DIVISION I 1 10 INCOME TAX 1 11 Section 1. Section 422.7, Code 1995, is amended by 1 12 adding the following new subsection: 1 13 NEW SUBSECTION. 33. For a person who is disabled, 1 14 or is fifty-five years of age or older, or is the 1 15 surviving spouse of an individual or a survivor having 1 16 an insurable interest in an individual who would have 1 17 qualified for the exemption under this subsection for 1 18 the tax year, subtract, to the extent included, the 1 19 total amount of a governmental or other pension or 1 20 retirement pay, including, but not limited to, defined 1 21 benefit or defined contribution plans, annuities, 1 22 individual retirement accounts, plans maintained or 1 23 contributed to by an employer, or maintained or 1 24 contributed to by a self-employed person as an 1 25 employer, and deferred compensation plans or any 1 26 earnings attributable to the deferred compensation 1 27 plans, up to a maximum of three thousand dollars for a 1 28 person who files a separate state income tax return 1 29 and up to a maximum of six thousand dollars for a 1 30 husband and wife who file a joint state income tax 1 31 return. However, a surviving spouse who is not 1 32 disabled or fifty-five years of age or older can only 1 33 exclude the amount of pension or retirement pay 1 34 received as a result of the death of the other spouse. 1 35 Sec. 2. Section 422.12, subsection 1, paragraph c, 1 36 Code 1995, is amended to read as follows: 1 37 c. For each dependent, an additionalfifteenforty 1 38 dollars. As used in this section, the term 1 39 "dependent" has the same meaning as provided by the 1 40 Internal Revenue Code. 1 41 Sec. 3. TAXATION STUDIES. The legislative council 1 42 is requested to establish two taxation studies during 1 43 the 1995 legislative interim. One study would address 1 44 taxation of businesses, including subchapter S 1 45 corporations, taxation incentives and disincentives 1 46 for economic development, and the long-term objectives 1 47 of business taxation. The legislative council is 1 48 requested to authorize up to $100,000 for consultants 1 49 and other costs associated with the business taxation 1 50 study. The other study would address other state 2 1 taxes, including inheritance, income, and sales taxes. 2 2 Sec. 4. RETROACTIVE APPLICABILITY. This division 2 3 of this Act applies retroactively to January 1, 1995, 2 4 for tax years beginning on or after that date. 2 5 DIVISION II 2 6 SUPPLEMENTAL LEVY AND COUNTY MENTAL HEALTH FUND 2 7 Sec. 5. Section 123.38, unnumbered paragraph 2, 2 8 Code 1995, is amended to read as follows: 2 9 Any licensee or permittee, or the licensee's or 2 10 permittee's executor or administrator, or any person 2 11 duly appointed by the court to take charge of and 2 12 administer the property or assets of the licensee or 2 13 permittee for the benefit of the licensee's or 2 14 permittee's creditors, may voluntarily surrender a 2 15 license or permit to the division. When a license or 2 16 permit is surrendered the division shall notify the 2 17 local authority, and the division or the local 2 18 authority shall refund to the person surrendering the 2 19 license or permit, a proportionate amount of the fee 2 20 received by the division or the local authority for 2 21 the license or permit as follows: If a license or 2 22 permit is surrendered during the first three months of 2 23 the period for which it was issued, the refund shall 2 24 be three-fourths of the amount of the fee; if 2 25 surrendered more than three months but not more than 2 26 six months after issuance, the refund shall be one- 2 27 half of the amount of the fee; if surrendered more 2 28 than six months but not more than nine months after 2 29 issuance, the refund shall be one-fourth of the amount 2 30 of the fee. No refund shall be made, however, for any 2 31 special liquor permit, nor for a liquor control 2 32 license, wine permit, or beer permit surrendered more 2 33 than nine months after issuance. For purposes of this 2 34 paragraph, any portion of license or permit fees used 2 35 for the purposes authorized in section 331.424, 2 36 subsection 1, paragraphs "a",and "b", "c", "d", "e",2 37"f", "g", and "h", and in section 331.424A, shall not 2 38 be deemed received either by the division or by a 2 39 local authority. No refund shall be made to any 2 40 licensee or permittee, upon the surrender of the 2 41 license or permit, if there is at the time of 2 42 surrender, a complaint filed with the division or 2 43 local authority, charging the licensee or permittee 2 44 with a violation of this chapter. If upon a hearing 2 45 on a complaint the license or permit is not revoked or 2 46 suspended, then the licensee or permittee is eligible, 2 47 upon surrender of the license or permit, to receive a 2 48 refund as provided in this section; but if the license 2 49 or permit is revoked or suspended upon hearing the 2 50 licensee or permittee is not eligible for the refund 3 1 of any portion of the license or permit fee. 3 2 Sec. 6. Section 218.99, Code 1995, is amended to 3 3 read as follows: 3 4 218.99 COUNTY AUDITORS TO BE NOTIFIED OF PATIENTS' 3 5 PERSONAL ACCOUNTS. 3 6 The administrator of a division of the department 3 7 of human services in control of a state institution 3 8 shall direct the business manager of each institution 3 9 under the administrator's jurisdiction which is 3 10 mentioned in section 331.424, subsection 1, paragraphs 3 11 "a"through "g"and "b" and for which services are 3 12 paid under section 331.424A to quarterly inform the 3 13 auditor of the county of legal settlement of any 3 14 patient or resident who has an amount in excess of two 3 15 hundred dollars on account in the patients' personal 3 16 deposit fund and the amount on deposit. The 3 17 administrators shall direct the business manager to 3 18 further notify the auditor of the county at least 3 19 fifteen days before the release of funds in excess of 3 20 two hundred dollars or upon the death of the patient 3 21 or resident. If the patient or resident has no county 3 22 of legal settlement, notice shall be made to the 3 23 director of the department of human services and the 3 24 administrator of the division of the department in 3 25 control of the institution involved. 3 26 Sec. 7. Section 225C.4, subsection 2, paragraph b, 3 27 Code 1995, is amended to read as follows: 3 28 b. Establish mental health and mental retardation 3 29 services for all institutions under the control of the 3 30 director of human services and establish an autism 3 31 unit, following mutual planning with and consultation 3 32 from the medical director of the state psychiatric 3 33 hospital, at an institution or a facility administered 3 34 by the administrator to provide psychiatric and 3 35 related services and other specific programs to meet 3 36 the needs of autistic personsas defined in section3 37331.424, subsection 1, and to furnish appropriate 3 38 diagnostic evaluation services. 3 39 Sec. 8. Section 331.301, subsection 12, Code 1995, 3 40 is amended to read as follows: 3 41 12. The board of supervisors may credit funds to a 3 42 reserve for the purposes authorized by subsection 11 3 43 of this section; section 331.424, subsection 1, 3 44 paragraph"l""f"; and section 331.441, subsection 2, 3 45 paragraph "b". Moneys credited to the reserve, and 3 46 interest earned on such moneys, shall remain in the 3 47 reserve until expended for purposes authorized by 3 48 subsection 11 of this section; section 331.424, 3 49 subsection 1, paragraph"l""f"; or section 331.441, 3 50 subsection 2, paragraph "b". 4 1 Sec. 9. Section 331.424, subsection 1, Code 1995, 4 2 is amended to read as follows: 4 3 1. For general county services, an amount 4 4 sufficient to pay the charges for the following: 4 5 a. To the extent that the county is obligated by 4 6 statute to pay the charges for: 4 7(1) Care and treatment of patients by a state4 8mental health institute.4 9(2) Care and treatment of patients by either of4 10the state hospital-schools or by any other facility4 11established under chapter 222 and diagnostic4 12evaluation under section 222.31.4 13(3) Care and treatment of patients under chapter4 14225.4 15(4)(1) Care and treatment of persons at the 4 16 alcoholic treatment center at Oakdale. However, the 4 17 county may require that an admission to the center 4 18 shall be reported to the board by the center within 4 19 five days as a condition of the payment of county 4 20 funds for that admission. 4 21(5)(2) Care of children admitted or committed to 4 22 the Iowa juvenile home at Toledo. 4 23(6)(3) Clothing, transportation, medical, or 4 24 other services provided persons attending the Iowa 4 25 braille and sight saving school, the Iowa school for 4 26 the deaf, or the state hospital-school for severely 4 27 handicapped children at Iowa City, for which the 4 28 county becomes obligated to pay pursuant to sections 4 29 263.12, 269.2, and 270.4 through 270.7. 4 30b. To the extent that the board deems it advisable4 31to pay, the charges for professional evaluation,4 32treatment, training, habilitation, and care of persons4 33who are mentally retarded, autistic persons, or4 34persons who are afflicted by any other developmental4 35disability, at a suitable public or private facility4 36providing inpatient or outpatient care in the county.4 37As used in this paragraph:4 38(1) "Developmental disability" has the meaning4 39assigned that term by 42 U.S.C. sec. 6001(7) (1976),4 40Supp. II, 1978, and Supp. III, 1979.4 41(2) "Autistic persons" means persons, regardless4 42of age, with severe communication and behavior4 43disorders that became manifest during the early stages4 44of childhood development and that are characterized by4 45a severely disabling inability to understand,4 46communicate, learn, and participate in social4 47relationships. "Autistic persons" includes but is not4 48limited to those persons afflicted by infantile4 49autism, profound aphasia, and childhood psychosis.4 50c. Care and treatment of persons placed in the5 1county hospital, county care facility, a health care5 2facility as defined in section 135C.1, subsection 6,5 3or any other public or private facility, which5 4placement is in lieu of admission or commitment to or5 5is upon discharge, removal, or transfer from a state5 6mental health institute, hospital-school, or other5 7facility established pursuant to chapter 222.5 8d. Amounts budgeted by the board for the cost of5 9establishment and initial operation of a community5 10mental health center in the manner and subject to the5 11limitations provided by state law.5 12e.b. Foster care and related services provided 5 13 under court order to a child who is under the 5 14 jurisdiction of the juvenile court, including court- 5 15 ordered costs for a guardian ad litem under section 5 16 232.71. 5 17f. The care, admission, commitment, and5 18transportation of mentally ill patients in state5 19hospitals, to the extent that expenses for these5 20services are required to be paid by the county,5 21including compensation for the advocate appointed5 22under section 229.19.5 23g. Amounts budgeted by the board for mental health5 24services or mental retardation services furnished to5 25persons on either an outpatient or inpatient basis, to5 26a school or other public agency, or to the community5 27at large, by a community mental health center or other5 28suitable facility located in or reasonably near the5 29county, provided that services meet the standards of5 30the mental health and developmental disabilities5 31commission created in section 225C.5 and are5 32consistent with the annual plan for services approved5 33by the board.5 34h. Reimbursement on behalf of mentally retarded5 35persons under section 249A.12.5 36i.c. Elections, and voter registration pursuant 5 37 to chapter 48A. 5 38j.d. Employee benefits under chapters 96, 97B, 5 39 and 97C, which are associated with salaries for 5 40 general county services. 5 41k.e. Joint county and city building authorities 5 42 established under section 346.27, as provided in 5 43 subsection 22 of that section. 5 44l.f. Tort liability insurance, property 5 45 insurance, and any other insurance that may be 5 46 necessary in the operation of the county, costs of a 5 47 self-insurance program, costs of a local government 5 48 risk pool, and amounts payable under any insurance 5 49 agreements to provide or procure such insurance, self- 5 50 insurance program, or local government risk pool. 6 1m.g. The maintenance and operation of the courts, 6 2 including but not limited to the salary and expenses 6 3 of the clerk of the district court and other employees 6 4 of the clerk's office, and bailiffs, court costs if 6 5 the prosecution fails or if the costs cannot be 6 6 collected from the person liable, costs and expenses 6 7 of prosecution under section 189A.17, salaries and 6 8 expenses of juvenile court officers under chapter 602, 6 9 court-ordered costs in domestic abuse cases under 6 10 section 236.5, the county's expense for confinement of 6 11 prisoners under chapter 356A, temporary assistance to 6 12 the county attorney, county contributions to a 6 13 retirement system for bailiffs, reimbursement for 6 14 judicial magistrates under section 602.6501, claims 6 15 filed under section 622.93, interpreters' fees under 6 16 section 622B.7, uniform citation and complaint 6 17 supplies under section 805.6, and costs of prosecution 6 18 under section 815.13. 6 19n.h. Court-ordered costs of conciliation 6 20 procedures under section 598.16. 6 21o.i. Establishment and maintenance of a joint 6 22 county indigent defense fund pursuant to an agreement 6 23 under section 28E.19. 6 24p.j. The maintenance and operation of a local 6 25 emergency management agency established pursuant to 6 26 chapter 29C. 6 27 The board may require a public or private facility, 6 28 as a condition of receiving payment from county funds 6 29 for services it has provided, to furnish the board 6 30 with a statement of the income, assets, and legal 6 31 residence including township and county of each person 6 32 who has received services from that facility for which 6 33 payment has been made from county funds under 6 34 paragraphs "a"through "h"and "b". However, the 6 35 facility shall not disclose to anyone the name or 6 36 street or route address of a person receiving services 6 37 for which commitment is not required, without first 6 38 obtaining that person's written permission. 6 39 Parents or other persons may voluntarily reimburse 6 40 the county or state for the reasonable cost of caring 6 41 for a patient or an inmate in a county or state 6 42 facility. 6 43 Sec. 10. NEW SECTION. 331.424A COUNTY MENTAL 6 44 HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL 6 45 DISABILITIES SERVICES FUND. 6 46 1. For the purposes of this chapter, unless the 6 47 context otherwise requires, "services fund" means the 6 48 county mental health, mental retardation, and 6 49 developmental disabilities services fund created in 6 50 subsection 2. The county finance committee created in 7 1 section 333A.2 shall consult with the state-county 7 2 management committee in adopting rules and prescribing 7 3 forms for administering the services fund. 7 4 2. For the fiscal year beginning July 1, 1996, and 7 5 succeeding fiscal years, county revenues from taxes 7 6 and other sources designated for mental health, mental 7 7 retardation, and developmental disabilities services 7 8 shall be credited to the mental health, mental 7 9 retardation, and developmental disabilities services 7 10 fund of the county. The board shall make 7 11 appropriations from the fund for payment of services 7 12 provided under the county management plan approved 7 13 pursuant to section 331.439. 7 14 3. For the fiscal year beginning July 1, 1996, and 7 15 succeeding fiscal years, receipts from the state or 7 16 federal government for such services shall be credited 7 17 to the services fund, including moneys allotted to the 7 18 county from the state payment made pursuant to section 7 19 331.439 and moneys allotted to the county for property 7 20 tax relief pursuant to section 426B.1. 7 21 4. For the fiscal year beginning July 1, 1996, and 7 22 for each subsequent fiscal year, the county shall 7 23 certify a levy for payment of services. Unless 7 24 otherwise provided by state law, for each fiscal year, 7 25 county revenues from taxes imposed by the county 7 26 credited to the services fund shall not exceed an 7 27 amount equal to the amount of base year expenditures 7 28 for services in the fiscal year beginning July 1, 7 29 1993, and ending June 30, 1994, as defined in section 7 30 331.438 less the amount of property tax relief to be 7 31 received pursuant to section 426B.2, subsections 1 and 7 32 3, in the fiscal year for which the budget is 7 33 certified. The county auditor and the board of 7 34 supervisors shall reduce the amount of the levy 7 35 certified for the services fund by the amount of 7 36 property tax relief to be received. 7 37 5. Appropriations specifically authorized to be 7 38 made from the mental health, mental retardation, and 7 39 developmental disabilities services fund shall not be 7 40 made from any other fund of the county. 7 41 Sec. 11. Section 444.25A, subsection 3, paragraph 7 42 b, subparagraph (3), Code 1995, is amended to read as 7 43 follows: 7 44 (3) Need for additional moneys for health care, 7 45 treatment, and facilities, includingmental health and7 46mental retardation care andtreatment pursuant to 7 47 section 331.424, subsection 1, paragraphs "a"through7 48"h"and "b". 7 49 Sec. 12. EFFECTIVE AND APPLICABILITY DATES. This 7 50 division of this Act takes effect January 1, 1996, and 8 1 is applicable to taxes payable in the fiscal year 8 2 beginning July 1, 1996, and subsequent fiscal years. 8 3 DIVISION III 8 4 PROPERTY TAX RELIEF PROVISIONS 8 5 Sec. 13. Section 222.60, unnumbered paragraph 1, 8 6 Code 1995, as amended by 1995 Iowa Acts, House File 8 7 483, section 12, is amended to read as follows: 8 8 All necessary and legal expenses for the cost of 8 9 admission or commitment or for the treatment, 8 10 training, instruction, care, habilitation, support and 8 11 transportation of persons with mental retardation, as 8 12 provided for in the county management plan provisions 8 13 implemented pursuant to section 331.439, subsection 1, 8 14 in a state hospital-school, or in a special unit, or 8 15 any public or private facility within or without the 8 16 state, approved by the director of the department of 8 17 human services, shall be paid by either: 8 18 Sec. 14. Section 331.438, subsection 1, paragraph 8 19 b, Code 1995, is amended to read as follows: 8 20 b. "State payment" means the payment made by the 8 21 state to a county determined to be eligible for the 8 22 payment in accordance with section 331.439. 8 23 1A. Except as modified based upon the actual 8 24 amount of the appropriation for purposes of state 8 25 payment under section 331.439, the amount of the state 8 26 payment for a fiscal year shall be calculatedas fifty8 27percent of the amount by which the county's qualified8 28expenditures during the immediately preceding fiscal8 29year were in excess of the amount of the county's base8 30year expendituresby applying the inflation factor 8 31 adjustment established in accordance with section 8 32 331.439, subsection 3, for that fiscal year to the 8 33 amount of county expenditures for qualified services 8 34 in the previous fiscal year. A state payment is the 8 35 state funding a county receives pursuant to section 8 36 426B.2, subsection 2. Any state funding received by a 8 37 county for property tax relief in accordance with 8 38 section 426B.2, subsections 1 and 3, is not a state 8 39 payment and shall not be included in the state payment 8 40 calculation made pursuant to this subsection. 8 41 Sec. 15. Section 331.439, Code 1995, is amended by 8 42 striking the section and inserting in lieu thereof the 8 43 following: 8 44 331.439 ELIGIBILITY FOR STATE PAYMENT. 8 45 1. The state payment to eligible counties under 8 46 this section shall be made as provided in sections 8 47 331.438 and 426B.2. A county is eligible for the 8 48 state payment, as defined in section 331.438, for the 8 49 fiscal year beginning July 1, 1996, and for subsequent 8 50 fiscal years if the director of human services, in 9 1 consultation with the state-county management 9 2 committee, determines for a specific fiscal year that 9 3 all of the following conditions are met: 9 4 a. The county accurately reported by October 15 9 5 the county's expenditures for mental health, mental 9 6 retardation, and developmental disabilities services 9 7 for the previous fiscal year on forms prescribed by 9 8 the department of human services. 9 9 b. The county developed and implemented a county 9 10 management plan for the county's mental health, mental 9 11 retardation, and developmental disabilities services 9 12 in accordance with the provisions of this paragraph. 9 13 The plan shall comply with the administrative rules 9 14 adopted for this purpose by the council on human 9 15 services and is subject to the approval of the 9 16 director of human services in consultation with the 9 17 state-county management committee created in section 9 18 331.438. The plan shall include a description of the 9 19 county's service management provision for mental 9 20 health, mental retardation, and developmental 9 21 disabilities services. For mental retardation and 9 22 developmental disabilities service management, the 9 23 plan shall describe the county's development and 9 24 implementation of a managed system of cost-effective 9 25 individualized services and shall comply with the 9 26 provisions of paragraph "d". The goal of this part of 9 27 the plan shall be to assist the individuals served to 9 28 be as independent, productive, and integrated into the 9 29 community as possible. The service management 9 30 provisions for mental health shall comply with the 9 31 provisions of paragraph "c". 9 32 c. (1) For mental health service management, the 9 33 county may either directly implement a system of 9 34 service management and contract with service 9 35 providers, or contract with a private entity to manage 9 36 the system, provided all requirements of this lettered 9 37 paragraph are met by the private entity. The mental 9 38 health service management shall incorporate a single 9 39 entry point and clinical assessment process developed 9 40 in accordance with the provisions of section 331.440. 9 41 The county shall submit this part of the plan to the 9 42 department of human services for approval by April 1 9 43 for the succeeding year. Initially, this part of the 9 44 plan shall be submitted to the department by April 1, 9 45 1996, and the county shall implement the approved plan 9 46 by July 1, 1996. 9 47 (2) The basis for determining whether a managed 9 48 care system for mental health proposed by a county is 9 49 comparable to a mental health managed care contractor 9 50 approved by the department of human services shall 10 1 include but is not limited to all of the following 10 2 elements which shall be specified in administrative 10 3 rules adopted by the council on human services in 10 4 consultation with the state-county management 10 5 committee: 10 6 (a) The enrollment and eligibility process. 10 7 (b) The scope of services included. 10 8 (c) The method of plan administration. 10 9 (d) The process for managing utilization and 10 10 access to services and other assistance. 10 11 (e) The quality assurance process. 10 12 (f) The risk management provisions and fiscal 10 13 viability of the provisions, if the county contracts 10 14 with a private managed care entity. 10 15 d. For mental retardation and developmental 10 16 disabilities services management, the county must 10 17 either develop and implement a managed system of care 10 18 which addresses a full array of appropriate services 10 19 and cost-effective delivery of services or contract 10 20 with a state-approved managed care contractor or 10 21 contractors. Any system or contract implemented under 10 22 this paragraph shall incorporate a single entry point 10 23 and clinical assessment process developed in 10 24 accordance with the provisions of section 331.440. 10 25 The elements of the managed system of care and the 10 26 state-approved managed care contract or contracts 10 27 shall be specified in rules developed by the 10 28 department of human services in consultation with the 10 29 state-county management committee and adopted by the 10 30 council on human services. Initially, this part of 10 31 the plan shall be submitted to the department for 10 32 approval on or before October 1, 1996, and shall be 10 33 implemented on or before January 1, 1997. In fiscal 10 34 years succeeding the fiscal year of initial 10 35 implementation, this part of the plan shall be 10 36 submitted to the department of human services for 10 37 approval by April 1 for the succeeding fiscal year. 10 38 e. Changes to the approved plan are submitted at 10 39 least sixty days prior to the proposed change and are 10 40 not to be implemented prior to the director of human 10 41 services' approval. 10 42 2. The county management plan shall address the 10 43 county's criteria for serving persons with chronic 10 44 mental illness, including any rationale used for 10 45 decision making regarding this population. 10 46 3. a. For the fiscal year beginning July 1, 1996, 10 47 and succeeding fiscal years, the county's mental 10 48 health, mental retardation, and developmental 10 49 disabilities service expenditures for a fiscal year 10 50 are limited to a fixed budget amount. The fixed 11 1 budget amount shall be the amount identified in the 11 2 county's management plan and budget for the fiscal 11 3 year. The county shall be allowed an inflation factor 11 4 adjustment for services paid from the county's 11 5 services fund under section 331.424A which is in 11 6 accordance with the county's management plan and 11 7 budget, implemented pursuant to this section. 11 8 b. Based upon information contained in county 11 9 management plans and budgets, the state-county 11 10 management committee shall recommend an inflation 11 11 factor adjustment to the council on human services by 11 12 November 15 for the succeeding fiscal year. The 11 13 inflation factor adjustment shall address costs 11 14 associated with new consumers of service, service cost 11 15 inflation, and investments for economy and efficiency. 11 16 The council on human services shall recommend to the 11 17 governor the amount of the inflation factor adjustment 11 18 for the succeeding fiscal year for inclusion in the 11 19 governor's proposed budget for the succeeding fiscal 11 20 year. 11 21 c. If the general assembly has not revised the 11 22 amount of the inflation factor adjustment for a fiscal 11 23 year on the date county budgets must be approved and 11 24 levies must be certified for that fiscal year, the 11 25 budgets and levies shall utilize the inflation factor 11 26 adjustment for that fiscal year recommended by the 11 27 governor in the governor's proposed budget. 11 28 4. A county may provide assistance to service 11 29 populations with disabilities to which the county has 11 30 historically provided assistance but who are not 11 31 included in the service management provisions required 11 32 under subsection 1, subject to the availability of 11 33 funding. 11 34 5. Notwithstanding any other provision of law to 11 35 the contrary, a county shall have no obligation to pay 11 36 for or provide mental health, mental retardation, or 11 37 developmental disabilities services for any person 11 38 that applies through the county's single entry point 11 39 and clinical assessment process after the moneys in 11 40 the county services fund under section 331.424A are 11 41 expended. 11 42 6. A county shall implement the county's 11 43 management plan in a manner so as to provide adequate 11 44 funding for the entire fiscal year by budgeting for 11 45 ninety-nine percent of the funding anticipated to be 11 46 available for the plan. A county may expend all of 11 47 the funding anticipated to be available for the plan. 11 48 7. The director's approval of a county's mental 11 49 health, mental retardation, and developmental 11 50 disabilities services management plan shall not be 12 1 construed to constitute certification of the county's 12 2 budget. 12 3 Sec. 16. Section 331.440, subsection 1, Code 1995, 12 4 is amended by adding the following new paragraph: 12 5 NEW PARAGRAPH. c. The single entry point and 12 6 clinical assessment process shall include provision 12 7 for the county's participation in a management 12 8 information system developed in accordance with rules 12 9 adopted pursuant to subsection 3. 12 10 Sec. 17. NEW SECTION. 426B.1 APPROPRIATIONS &endash; 12 11 PROPERTY TAX RELIEF FUND. 12 12 1. A property tax relief fund is created in the 12 13 state treasury under the authority of the department 12 14 of revenue and finance. The fund shall be separate 12 15 from the general fund of the state and shall not be 12 16 considered part of the general fund of the state 12 17 except in determining the cash position of the state 12 18 for payment of state obligations. The moneys in the 12 19 fund are not subject to the provisions of section 8.33 12 20 and shall not be transferred, used, obligated, 12 21 appropriated, or otherwise encumbered except as 12 22 provided in this section. Moneys in the fund may be 12 23 used for cash flow purposes, provided that any moneys 12 24 so allocated are returned to the fund by the end of 12 25 each fiscal year. However, the fund shall be 12 26 considered a special account for the purposes of 12 27 section 8.53, relating to elimination of any GAAP 12 28 deficit. For the purposes of this chapter, unless the 12 29 context otherwise requires, "property tax relief fund" 12 30 means the property tax relief fund created in this 12 31 section. 12 32 2. There is appropriated to the property tax 12 33 relief fund for the indicated fiscal years from the 12 34 general fund of the state the following amounts: 12 35 a. For the fiscal year beginning July 1, 1995, 12 36 sixty-one million dollars. 12 37 b. For the fiscal year beginning July 1, 1996, 12 38 seventy-eight million dollars. 12 39 c. For the fiscal year beginning July 1, 1997, and 12 40 succeeding fiscal years, ninety-five million dollars. 12 41 Sec. 18. NEW SECTION. 426B.2 PROPERTY TAX RELIEF 12 42 FUND DISTRIBUTIONS. 12 43 Moneys in the property tax relief fund shall be 12 44 utilized in each fiscal year as follows in the order 12 45 listed: 12 46 1. The first sixty-one million dollars plus the 12 47 amount paid pursuant to subsection 3 in the previous 12 48 fiscal year in the property tax relief fund shall be 12 49 distributed to counties under this subsection. A 12 50 county's proportion of the moneys shall be equivalent 13 1 to the sum of the following three factors: 13 2 a. One-third based upon the county's proportion of 13 3 the state's general population. 13 4 b. One-third based upon the county's proportion of 13 5 the state's total taxable property valuation assessed 13 6 for taxes payable in the previous fiscal year. 13 7 c. One-third based upon the county's proportion of 13 8 all counties' base year expenditures, as defined in 13 9 section 331.438. 13 10 Moneys provided to a county for property tax relief 13 11 in a fiscal year in accordance with this section shall 13 12 not be less than the amount provided for property tax 13 13 relief in the previous fiscal year. 13 14 2. Payment of moneys to eligible counties of the 13 15 state payment in accordance with the provisions of 13 16 sections 331.438 and 331.439. 13 17 3. For the fiscal year beginning July 1, 1996, and 13 18 succeeding fiscal years, the department of human 13 19 services shall estimate the amount of moneys required 13 20 for the state payment pursuant to subsection 2. 13 21 Moneys remaining in the property tax relief fund 13 22 following the payment made pursuant to subsection 1 13 23 and the estimated amount of the state payment pursuant 13 24 to subsection 2 shall be paid for property tax relief 13 25 in the same manner as provided in subsection 1 to 13 26 counties eligible for state payment under subsection 13 27 2. These payments shall continue until the combined 13 28 amount of the payments made under this subsection and 13 29 subsection 1 are equal to fifty percent of the total 13 30 of all counties' base year expenditures as defined in 13 31 section 331.438. The amount of moneys paid to a 13 32 county pursuant to this subsection shall be added in 13 33 subsequent fiscal years to the amount of moneys paid 13 34 under subsection 1. 13 35 4. Moneys remaining in the property tax relief 13 36 fund following the payments made pursuant to 13 37 subsections 1, 2, and 3 shall be transferred to the 13 38 homestead credit fund created in section 425.1. This 13 39 transfer shall continue until the homestead credit is 13 40 fully funded. 13 41 5. The department of human services shall notify 13 42 the director of revenue and finance of the amounts due 13 43 a county in accordance with the provisions of this 13 44 section. The director of revenue and finance shall 13 45 draw warrants on the property tax relief fund, payable 13 46 to the county treasurer in the amount due to a county 13 47 in accordance with subsections 1 and 3 and mail the 13 48 warrants to the county auditors in September and March 13 49 of each year. Warrants for the state payment in 13 50 accordance with subsection 2 shall be mailed in 14 1 January of each year. 14 2 Sec. 19. NEW SECTION. 426B.3 NOTIFICATION OF 14 3 MENTAL HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL 14 4 DISABILITIES EXPENDITURE RELIEF FUND PAYMENT. 14 5 1. The county auditor shall reduce the certified 14 6 budget amount received from the board of supervisors 14 7 for the succeeding fiscal year for the county mental 14 8 health, mental retardation, and developmental 14 9 disabilities services fund created in section 331.424A 14 10 by an amount equal to the amount the county will 14 11 receive from the property tax relief fund pursuant to 14 12 section 426B.2, subsections 1 and 3, for the 14 13 succeeding fiscal year and the auditor shall determine 14 14 the rate of taxation necessary to raise the reduced 14 15 amount. On the tax list, the county auditor shall 14 16 compute the amount of taxes due and payable on each 14 17 parcel before and after the amount received from the 14 18 property tax relief fund is used to reduce the county 14 19 budget. The director of revenue and finance shall 14 20 notify the county auditor of each county of the amount 14 21 of moneys the county will receive from the property 14 22 tax relief fund pursuant to section 426B.2, 14 23 subsections 1 and 3, for the succeeding fiscal year. 14 24 2. The amount of property tax dollars reduced on 14 25 each parcel as a result of the moneys received from 14 26 the property tax relief fund pursuant to section 14 27 426B.2, subsections 1 and 3, shall be noted on each 14 28 tax statement prepared by the county treasurer 14 29 pursuant to section 445.23. 14 30 Sec. 20. NEW SECTION. 426B.4 RULES. 14 31 The council on human services shall consult with 14 32 the state-county management committee created in 14 33 section 331.438 and the director of revenue and 14 34 finance in prescribing forms and adopting rules 14 35 pursuant to chapter 17A to administer this chapter. 14 36 Sec. 21. PROPERTY TAX RELIEF &endash; FISCAL YEAR 1995- 14 37 1996. For the fiscal year beginning July 1, 1995, the 14 38 department of management shall notify each county 14 39 auditor by June 1, 1995, of the amount the county will 14 40 receive from the property tax relief fund for property 14 41 tax relief pursuant to section 426B.2, subsection 1, 14 42 for that fiscal year. The county auditor shall reduce 14 43 by the notified amount the amount of the county's 14 44 certified budget to be raised by property tax for that 14 45 fiscal year which is to be expended for mental health, 14 46 mental retardation, and developmental disabilities 14 47 services and shall revise the rate of taxation as 14 48 necessary to raise the reduced amount. The county 14 49 auditor shall report the reduction in the certified 14 50 budget and the revised rate of taxation to the 15 1 department of management by June 30, 1995. 15 2 Sec. 22. FUNDING OF SESSION LAW REQUIREMENTS. If 15 3 the appropriations in section 426B.1, subsection 2, as 15 4 created in this division of this Act, are enacted by 15 5 this Act, the requirements of 1994 Iowa Acts, chapter 15 6 1163, section 8, subsection 2, to fully fund 15 7 provisions of sections 331.438 and 331.439 shall be 15 8 considered to be met and the repeals contained in 1994 15 9 Iowa Acts, chapter 1163, section 8, subsection 2, 15 10 shall be void. 15 11 Sec. 23. STATE-COUNTY MANAGEMENT COMMITTEE REVIEW 15 12 &endash; 1995 INTERIM. The state-county management 15 13 committee created in section 331.438 shall review 15 14 statutory provisions and administrative rules which 15 15 are intended to regulate and contain county 15 16 expenditures for mental health, mental retardation, 15 17 and developmental disabilities (MH/MR/DD) services and 15 18 the formula for distribution of property tax relief 15 19 moneys to counties under section 426B.2. The 15 20 committee should consider proposals from counties and 15 21 other interested persons for a distribution formula 15 22 factor which rewards or provides incentives for 15 23 economy and efficiency in providing mental health, 15 24 mental retardation, and developmental disabilities 15 25 services; and a mechanism for a county to appeal to 15 26 the state if it is believed the county is unfairly 15 27 treated under an established funding formula. In 15 28 addition, the committee shall consider tort and other 15 29 liability issues associated with a county managing 15 30 MH/MR/DD expenditures in accordance with a fixed 15 31 budget and make recommendations to address the issues. 15 32 The committee shall review the dates required under 15 33 section 331.439 and chapter 426B, as enacted by this 15 34 Act and make recommendations for change if revisions 15 35 are deemed necessary. The committee shall report to 15 36 the governor and the general assembly on or before 15 37 December 1, 1995. 15 38 Sec. 24. LEVY STUDY. The county finance committee 15 39 created in chapter 333A shall consult with any 15 40 interested parties in studying the ramifications of 15 41 consolidating the county general basic levies and the 15 42 general supplemental levies and other proposals 15 43 involving the levies. The committee shall be assisted 15 44 by four legislators with one each appointed by the 15 45 following leaders: majority leader of the senate, 15 46 minority leader of the senate, speaker of the house of 15 47 representatives, and minority leader of the house of 15 48 representatives. The legislative appointees are 15 49 eligible for per diem and actual expenses for their 15 50 assistance to the committee. The committee shall 16 1 report to the governor and the general assembly with 16 2 findings and recommendations on or before January 4, 16 3 1996. 16 4 Sec. 25. EFFECTIVE DATE. Section 21 of this 16 5 division of this Act, relating to property tax relief 16 6 for fiscal year 1995-1996, being deemed of immediate 16 7 importance, takes effect upon enactment. 16 8 DIVISION IV 16 9 COUNTY PROPERTY TAX LIMITATION 16 10 Sec. 26. Section 444.25A, subsection 1, Code 1995, 16 11 is amended to read as follows: 16 12 1. COUNTY LIMITATION. The maximum amount of 16 13 property tax dollars which may be certified by a 16 14 county for taxes payable in the fiscal year beginning 16 15 July 1, 1995, shall not exceed the amount of property 16 16 tax dollars certified by the county for taxes payable 16 17 in the fiscal year beginning July 1, 1994, minus the 16 18 amount of property tax relief moneys to be received by 16 19 the county for the fiscal year beginning July 1, 1995, 16 20 pursuant to section 426B.2, subsection 1, and the 16 21 maximum amount of property tax dollars which may be 16 22 certified by a county for taxes payable in the fiscal 16 23 year beginning July 1, 1996, shall not exceed the 16 24 amount of property tax dollars certified by the county 16 25 for taxes payable in the fiscal year beginning July 1, 16 26 1995, minus the amount by which the property tax 16 27 relief moneys to be received by the county in the 16 28 fiscal year beginning July 1, 1996, pursuant to 16 29 section 426B.2, subsections 1 and 3, exceeds the 16 30 amount of the property tax relief moneys received in 16 31 the fiscal year beginning July 1, 1995, for each of 16 32 the levies for the following, except for the levies on 16 33 the increase in taxable valuation due to new 16 34 construction, additions or improvements to existing 16 35 structures, remodeling of existing structures for 16 36 which a building permit is required, annexation, and 16 37 phasing out of tax exemptions, and on the increase in 16 38 valuation of taxable property as a result of a 16 39 comprehensive revaluation by a private appraiser under 16 40 a contract entered into prior to January 1, 1992, or 16 41 as a result of a comprehensive revaluation directed or 16 42 authorized by the conference board prior to January 1, 16 43 1992, with documentation of the contract, 16 44 authorization, or directive on the revaluation 16 45 provided to the director of revenue and finance, if 16 46 the levies are equal to or less than the levies for 16 47 the previous year, levies on that portion of the 16 48 taxable property located in an urban renewal project 16 49 the tax revenues from which are no longer divided as 16 50 provided in section 403.19, subsection 2, or as 17 1 otherwise provided in this section: 17 2 a. General county services under section 331.422, 17 3 subsection 1. 17 4 b. Rural county services under section 331.422, 17 5 subsection 2. 17 6 c. Other taxes under section 331.422, subsection 17 7 4. 17 8 Sec. 27. NEW SECTION. 444.25B PROPERTY TAX 17 9 LIMITATION FOR FISCAL YEAR 1998. 17 10 1. COUNTY LIMITATION. The maximum amount of 17 11 property tax dollars which may be certified by a 17 12 county for taxes payable in the fiscal year beginning 17 13 July 1, 1997, shall not exceed the amount of property 17 14 tax dollars certified by the county for taxes payable 17 15 in the fiscal year beginning July 1, 1996, minus the 17 16 amount by which the property tax relief moneys to be 17 17 received by the county in the fiscal year beginning 17 18 July 1, 1997, pursuant to section 426B.2, subsections 17 19 1 and 3, exceeds the amount of the property tax relief 17 20 moneys received in the fiscal year beginning July 1, 17 21 1996, for each of the levies for the following, except 17 22 for the levies on the increase in taxable valuation 17 23 due to new construction, additions or improvements to 17 24 existing structures, remodeling of existing structures 17 25 for which a building permit is required, annexation, 17 26 and phasing out of tax exemptions, and on the increase 17 27 in valuation of taxable property as a result of a 17 28 comprehensive revaluation by a private appraiser under 17 29 a contract entered into prior to January 1, 1992, or 17 30 as a result of a comprehensive revaluation directed or 17 31 authorized by the conference board prior to January 1, 17 32 1992, with documentation of the contract, 17 33 authorization, or directive on the revaluation 17 34 provided to the director of revenue and finance, if 17 35 the levies are equal to or less than the levies for 17 36 the previous year, levies on that portion of the 17 37 taxable property located in an urban renewal project 17 38 the tax revenues from which are no longer divided as 17 39 provided in section 403.19, subsection 2, or as 17 40 otherwise provided in this section: 17 41 a. General county services under section 331.422, 17 42 subsection 1. 17 43 b. Rural county services under section 331.422, 17 44 subsection 2. 17 45 c. Other taxes under section 331.422, subsection 17 46 4. 17 47 2. EXCEPTIONS. The limitations provided in 17 48 subsection 1 do not apply to the levies made for the 17 49 following: 17 50 a. Debt service to be deposited into the debt 18 1 service fund pursuant to section 331.430. 18 2 b. Taxes approved by a vote of the people which 18 3 are payable during the fiscal year beginning July 1, 18 4 1997. 18 5 c. Hospitals pursuant to chapters 37, 347, and 18 6 347A. 18 7 d. Emergency management to be deposited into the 18 8 local emergency management fund and expended for 18 9 development of hazardous substance teams pursuant to 18 10 chapter 29C. 18 11 e. Unusual need for additional moneys to finance 18 12 existing programs which would provide substantial 18 13 benefit to county residents or compelling need to 18 14 finance new programs which would provide substantial 18 15 benefit to county residents. The increase in taxes 18 16 levied under this exception for the fiscal year 18 17 beginning July 1, 1997, is limited to no more than the 18 18 product of the total tax dollars levied in the fiscal 18 19 year beginning July 1, 1996, and the percent change, 18 20 computed to two decimal places, in the price index for 18 21 government purchases by type for state and local 18 22 governments computed for the third quarter of calendar 18 23 year 1996 from that computed for the third quarter of 18 24 calendar year 1995. 18 25 For purposes of this paragraph, the price index for 18 26 government purchases by type for state and local 18 27 governments is defined by the bureau of economic 18 28 analysis of the United States department of commerce 18 29 and published in table 7.11 of the national income and 18 30 products accounts. For the fiscal year beginning July 18 31 1, 1997, the price index used shall be the revision 18 32 published in the November 1996 edition of the United 18 33 States department of commerce publication, "survey of 18 34 current business". For purposes of this paragraph, 18 35 tax dollars levied in the fiscal year beginning July 18 36 1, 1996, shall not include funds levied for paragraphs 18 37 "a", "b", and "c" of this subsection. 18 38 Application of this exception shall require an 18 39 original publication of the budget and a public 18 40 hearing and a second publication and a second hearing 18 41 both in the manner and form prescribed by the director 18 42 of the department of management, notwithstanding the 18 43 provisions of section 331.434. The publications and 18 44 hearings prescribed in this paragraph shall be held 18 45 and the budget certified no later than March 15. The 18 46 taxes levied for counties whose budgets are certified 18 47 after March 15, 1997, shall be frozen at the fiscal 18 48 year beginning July 1, 1996, level. 18 49 3. APPEAL PROCEDURES. In lieu of the procedures 18 50 in sections 24.48 and 331.426, which procedures do not 19 1 apply for taxes payable in the fiscal year beginning 19 2 July 1, 1997, if a county needs to raise property tax 19 3 dollars from a tax levy in excess of the limitations 19 4 imposed by subsection 1, the following procedures 19 5 apply: 19 6 a. Not later than March 1, and after the 19 7 publication and public hearing on the budget in the 19 8 manner and form prescribed by the director of the 19 9 department of management, notwithstanding section 19 10 331.434, the county shall petition the state appeal 19 11 board for approval of a property tax increase in 19 12 excess of the increase provided for in subsection 2, 19 13 paragraph "e", on forms furnished by the director of 19 14 the department of management. Applications received 19 15 after March 1 shall be automatically ineligible for 19 16 consideration by the board. 19 17 b. Additional costs incurred by the county due to 19 18 any of the following circumstances shall be the basis 19 19 for justifying the excess in property tax dollars: 19 20 (1) Natural disaster or other life-threatening 19 21 emergencies. 19 22 (2) Unusual need for additional moneys to finance 19 23 existing programs which would provide substantial 19 24 benefit to county residents or compelling need to 19 25 finance new programs which would provide substantial 19 26 benefit to county residents. 19 27 (3) Need for additional moneys for health care, 19 28 treatment, and facilities pursuant to section 331.424, 19 29 subsection 1, paragraphs "a" and "b". 19 30 (4) Judgments, settlements, and related costs 19 31 arising out of civil claims against the county and its 19 32 officers, employees, and agents, as defined in chapter 19 33 670. 19 34 c. The state appeal board shall approve, 19 35 disapprove, or reduce the amount of excess property 19 36 tax dollars requested. The board shall take into 19 37 account the intent of this section to provide property 19 38 tax relief. The decision of the board shall be 19 39 rendered at a regular or special meeting of the board 19 40 within twenty days of the board's receipt of an 19 41 appeal. 19 42 d. Within seven days of receipt of the decision of 19 43 the state appeal board, the county shall adopt and 19 44 certify its budget under section 331.434, which budget 19 45 may be protested as provided in section 331.436. The 19 46 budget shall not contain an amount of property tax 19 47 dollars in excess of the amount approved by the state 19 48 appeal board. 19 49 4. Rate adjustment by county auditor. In addition 19 50 to the requirement of the county auditor in section 20 1 444.3 to establish a rate of tax which does not exceed 20 2 the rate authorized by law, the county auditor shall 20 3 also adjust the rate if the amount of property tax 20 4 dollars to be raised is in excess of the amount 20 5 specified in subsection 1, as may be adjusted pursuant 20 6 to subsection 3. 20 7 Sec. 28. Section 444.27, Code 1995, is amended to 20 8 read as follows: 20 9 444.27 SECTIONS VOID. 20 10 1. For purposes of section 444.25, sections 24.48 20 11 and 331.426 are void for the fiscal years beginning 20 12 July 1, 1993, and July 1, 1994. For purposes of 20 13 section 444.25A, sections 24.48 and 331.426 are void 20 14 for the fiscal years beginning July 1, 1995, and July 20 15 1, 1996. 20 16 2. For purposes of section 444.25B, sections 24.48 20 17 and 331.426 are void for the fiscal year beginning 20 18 July 1, 1997. 20 19 DIVISION V 20 20 INDUSTRIAL MACHINERY, EQUIPMENT AND COMPUTERS PROPERTY 20 21 TAX 20 22 EXEMPTION AND REPLACEMENT 20 23 Sec. 29. Section 427B.17, Code 1995, is amended to 20 24 read as follows: 20 25 427B.17 PROPERTY SUBJECT TO SPECIAL VALUATION. 20 26 1. For property defined in section 427A.1, 20 27 subsection 1, paragraphs "e" and "j", acquired or 20 28 initially leased on or after January 1, 1982, the 20 29 taxpayer's valuation shall be limited to thirty 20 30 percent of the net acquisition cost of the property, 20 31 except as otherwise provided in subsections 2 and 3. 20 32 For purposes of this section, "net acquisition cost" 20 33 means the acquired cost of the property including all 20 34 foundations and installation cost less any excess cost 20 35 adjustment. 20 36 For purposes of thissectionsubsection: 20 371. Property assessed by the department of revenue20 38and finance pursuant to sections 428.24 to 428.29, or20 39chapters 433, 434 and 436 to 438 shall not receive the20 40benefits of this section.20 412.a. Property acquired before January 1, 1982, 20 42 which was owned or used before January 1, 1982, by a 20 43 related person shall not receive the benefits of this 20 44sectionsubsection. 20 453.b. Property acquired on or after January 1, 20 46 1982, which was owned and used by a related person 20 47 shall not receive any additional benefits under this 20 48sectionsubsection. 20 494.c. Property which was owned or used before 20 50 January 1, 1982, and subsequently acquired by an 21 1 exchange of like property shall not receive the 21 2 benefits of thissectionsubsection. 21 35.d. Property which was acquired on or after 21 4 January 1, 1982, and subsequently exchanged for like 21 5 property shall not receive any additional benefits 21 6 under thissectionsubsection. 21 76.e. Property acquired before January 1, 1982, 21 8 which is subsequently leased to a taxpayer or related 21 9 person who previously owned the property shall not 21 10 receive the benefits of thissectionsubsection. 21 117.f. Property acquired on or after January 1, 21 12 1982, which is subsequently leased to a taxpayer or 21 13 related person who previously owned the property shall 21 14 not receive any additional benefits under thissection21 15 subsection. 21 16 For purposes of thissectionsubsection, "related 21 17 person" means a person who owns or controls the 21 18 taxpayer's business and another business entity from 21 19 which property is acquired or leased or to which 21 20 property is sold or leased. Business entities are 21 21 owned or controlled by the same person if the same 21 22 person directly or indirectly owns or controls fifty 21 23 percent or more of the assets or any class of stock or 21 24 who directly or indirectly has an interest of fifty 21 25 percent or more in the ownership or profits. 21 26 2. Property defined in section 427A.1, subsection 21 27 1, paragraphs "e" and "j", which is first assessed for 21 28 taxation in this state on or after January 1, 1995, 21 29 shall be exempt from taxation. 21 30 3. Property defined in section 427A.1, subsection 21 31 1, paragraphs "e" and "j", and assessed under section 21 32 427B.17, subsection 1, shall be valued by the local 21 33 assessor as follows for the following assessment 21 34 years: 21 35 a. For the assessment year beginning January 1, 21 36 1999, at twenty-two percent of the net acquisition 21 37 cost. 21 38 b. For the assessment year beginning January 1, 21 39 2000, at fourteen percent of the net acquisition cost. 21 40 c. For the assessment year beginning January 1, 21 41 2001, at six percent of the net acquisition cost. 21 42 d. For the assessment year beginning January 1, 21 43 2002, and succeeding assessment years, at zero percent 21 44 of the net acquisition cost. 21 45 4. Property assessed pursuant to this section 21 46 shall not be eligible to receive a partial exemption 21 47 under sections 427B.1 to 427B.6. 21 48 5. This section shall not apply to property 21 49 assessed by the department of revenue and finance 21 50 pursuant to sections 428.24 to 428.29, or chapters 22 1 433, 434, and 436 to 438, and such property shall not 22 2 receive the benefits of this section. 22 3 Any electric power generating plant which operated 22 4 during the preceding assessment year at a net capacity 22 5 factor of more than twenty percent, shall not receive 22 6 the benefits of this section or of sections 15.332 and 22 7 15.334. For purposes of this section, "electric power 22 8 generating plant" means any name plate rated electric 22 9 power generating plant, in which electric energy is 22 10 produced from other forms of energy, including all 22 11 taxable land, buildings, and equipment used in the 22 12 production of such energy. "Net capacity factor" 22 13 means net actual generation divided by the product of 22 14 net maximum capacity times the number of hours the 22 15 unit was in the active state during the assessment 22 16 year. Upon commissioning, a unit is in the active 22 17 state until it is decommissioned. "Net actual 22 18 generation" means net electrical megawatt hours 22 19 produced by the unit during the preceding assessment 22 20 year. "Net maximum capacity" means the capacity the 22 21 unit can sustain over a specified period when not 22 22 restricted by ambient conditions or equipment 22 23 deratings, minus the losses associated with station 22 24 service or auxiliary loads. 22 25 6. The taxpayer's valuation of property defined in 22 26 section 427A.1, subsection 1, paragraphs "e" and "j", 22 27 and located in an urban renewal area for which an 22 28 urban renewal plan provides for the division of taxes 22 29 as provided in section 403.19 to pay the principal and 22 30 interest on loans, advances, bonds issued under the 22 31 authority of section 403.9, subsection 1, or 22 32 indebtedness incurred by a city or county to finance 22 33 an urban renewal project within the urban renewal 22 34 area, if such loans, advances, or bonds were issued or 22 35 indebtedness incurred, on or after January 1, 1982, 22 36 and on or before June 30, 1995, shall be limited to 22 37 thirty percent of the net acquisition cost of the 22 38 property. Such property located in an urban renewal 22 39 area shall not be valued pursuant to subsection 2 or 22 40 3, whichever is applicable, until the assessment year 22 41 following the calendar year in which the obligations 22 42 created by any loans, advances, bonds, or indebtedness 22 43 payable from the division of taxes as provided in 22 44 section 403.19 have been retired. The taxpayer's 22 45 valuation for such property shall then be the 22 46 valuation specified in subsection 2 or 3, whichever is 22 47 applicable, for the applicable assessment year. If 22 48 the loans, advances, or bonds issued, or indebtedness 22 49 incurred between January 1, 1982, and June 30, 1995, 22 50 are refinanced or refunded after June 30, 1995, the 23 1 valuation of such property shall then be the valuation 23 2 specified in subsection 2 or 3, whichever is 23 3 applicable, for the applicable assessment year 23 4 beginning with the assessment year following the 23 5 calendar year in which any of those loans, advances, 23 6 bonds, or other indebtedness are refinanced or 23 7 refunded after June 30, 1995. 23 8 7. For the purpose of dividing taxes under section 23 9 260E.4 or 260F.4, the employer's or business's 23 10 valuation of property defined in section 427A.1, 23 11 subsection 1, paragraphs "e" and "j", and used to fund 23 12 a new jobs training project which project's first 23 13 written agreement providing for a division of taxes as 23 14 provided in section 403.19 is approved on or before 23 15 June 30, 1995, shall be limited to thirty percent of 23 16 the net acquisition cost of the property. An 23 17 employer's or business's taxable property used to fund 23 18 a new jobs training project shall not be valued 23 19 pursuant to subsection 2 or 3, whichever is 23 20 applicable, until the assessment year following the 23 21 calendar year in which the certificates or other 23 22 funding obligations have been retired or escrowed. 23 23 The taxpayer's valuation for such property shall then 23 24 be the valuation specified in subsection 1 for the 23 25 applicable assessment year. If the certificates 23 26 issued, or other funding obligations incurred, between 23 27 January 1, 1982, and June 30, 1995, are refinanced or 23 28 refunded after June 30, 1995, the valuation of such 23 29 property shall then be the valuation specified in 23 30 subsection 2 or 3, whichever is applicable, for the 23 31 applicable assessment year beginning with the 23 32 assessment year following the calendar year in which 23 33 those certificates or other funding obligations are 23 34 refinanced or refunded after June 30, 1995. 23 35 Sec. 30. NEW SECTION. 427B.18 REPLACEMENT. 23 36 Beginning with the fiscal year beginning July 1, 23 37 1996, each county treasurer shall be paid from the 23 38 industrial machinery, equipment and computers 23 39 replacement fund an amount equal to the amount of the 23 40 industrial machinery, equipment and computers tax 23 41 replacement claim, as calculated in section 427B.19. 23 42 Sec. 31. NEW SECTION. 427B.19 ASSESSOR AND 23 43 COUNTY AUDITOR DUTIES. 23 44 1. On or before July 1 of each fiscal year, the 23 45 assessor shall determine the total assessed value of 23 46 the property assessed under section 427B.17 for taxes 23 47 payable in that fiscal year and the total assessed 23 48 value of such property assessed as of January 1, 1994, 23 49 and shall report the valuations to the county auditor. 23 50 2. On or before July 1 of each fiscal year, the 24 1 assessor shall determine the valuation of all 24 2 commercial and industrial property assessed for taxes 24 3 payable in that fiscal year and the valuation of such 24 4 property assessed as of January 1, 1994, and shall 24 5 report the valuations to the county auditor. 24 6 3. On or before July 1, 1996, and on or before 24 7 July 1 of each succeeding fiscal year through June 30, 24 8 2006, the county auditor shall prepare a statement, 24 9 based upon the report received pursuant to subsections 24 10 1 and 2, listing for each taxing district in the 24 11 county: 24 12 a. Beginning with the assessment year beginning 24 13 January 1, 1995, the difference between the assessed 24 14 valuation of property assessed pursuant to section 24 15 427B.17 for that year and the total assessed value of 24 16 such property assessed as of January 1, 1994. If the 24 17 total assessed value of the property assessed as of 24 18 January 1, 1994, is less, there is no tax replacement 24 19 for the fiscal year. 24 20 b. The tax levy rate for each taxing district for 24 21 that fiscal year. 24 22 c. The industrial machinery, equipment and 24 23 computers tax replacement claim for each taxing 24 24 district. For fiscal years beginning July 1, 1996, 24 25 and ending June 30, 2001, the replacement claim is 24 26 equal to the amount determined pursuant to paragraph 24 27 "a", multiplied by the tax rate specified in paragraph 24 28 "b". For fiscal years beginning July 1, 2001, and 24 29 ending June 30, 2006, the replacement claim is equal 24 30 to the product of the amount determined pursuant to 24 31 paragraph "a", less any increase in valuations 24 32 determined in paragraph "d", and the tax rate 24 33 specified in paragraph "b". If the amount subtracted 24 34 under paragraph "d" is more than the amount determined 24 35 in paragraph "a", there is no tax replacement for the 24 36 fiscal year. 24 37 d. Beginning with the assessment year beginning 24 38 January 1, 2000, the auditor shall reduce the amount 24 39 listed in paragraph "a", by the increase, if any, in 24 40 assessed valuations of commercial and industrial 24 41 property in the assessment year beginning January 1, 24 42 1994, and the assessment year for which taxes are due 24 43 and payable in that fiscal year. If the calculation 24 44 under this paragraph indicates a net decrease in 24 45 aggregate valuation of such property, the industrial 24 46 machinery, equipment and computers tax replacement 24 47 claim for each taxing district is equal to the amount 24 48 determined pursuant to paragraph "a", multiplied by 24 49 the tax rate specified in paragraph "b". 24 50 4. The county auditor shall certify and forward 25 1 one copy of the statement to the department of revenue 25 2 and finance not later than July 1 of each year. 25 3 Sec. 32. NEW SECTION. 427B.19A FUND CREATED. 25 4 1. The industrial machinery, equipment and 25 5 computers property tax replacement fund is created. 25 6 For the fiscal year beginning July 1, 1996, through 25 7 the fiscal year ending June 30, 2006, there is 25 8 appropriated annually from the general fund of the 25 9 state to the department of revenue and finance to be 25 10 credited to the industrial machinery, equipment and 25 11 computers property tax replacement fund, an amount 25 12 sufficient to implement this division. 25 13 2. If an amount appropriated for a fiscal year is 25 14 insufficient to pay all claims, the director shall 25 15 prorate the disbursements from the fund to the county 25 16 treasurers and shall notify the county auditors of the 25 17 pro rata percentage on or before August 1. 25 18 3. The replacement claims shall be paid to each 25 19 county treasurer in equal installments in September 25 20 and March of each year. The county treasurer shall 25 21 apportion the replacement claim payments among the 25 22 eligible taxing districts in the county. 25 23 Sec. 33. NEW SECTION. 427B.19B GUARANTEE OF 25 24 STATE REPLACEMENT FUNDS. 25 25 For the fiscal years beginning July 1, 1996, and 25 26 ending June 30, 2006, if the industrial machinery, 25 27 equipment and computers property tax replacement fund 25 28 is insufficient to pay in full the total of the 25 29 amounts certified to the director of revenue and 25 30 finance, the director shall compute for each county 25 31 the difference between the total of all replacement 25 32 claims for each taxing district within the county and 25 33 the amount paid to the county treasurer for 25 34 disbursement to each taxing district in the county. 25 35 The assessor, for the assessment year for which taxes 25 36 are due and payable in the fiscal year for which a 25 37 sufficient appropriation was not made, shall revalue 25 38 all industrial machinery, equipment and computers 25 39 described in section 427B.17, subsections 2 and 3, in 25 40 the county at a percentage of net acquisition cost 25 41 which will yield from each taxing district its 25 42 shortfall and the property shall be assessed and taxed 25 43 in such manner for taxes due and payable in the 25 44 following fiscal year in addition to being assessed 25 45 and taxed in the applicable manner under section 25 46 427B.17. When conducting the revaluation, the 25 47 assessor shall increase the percentage of net 25 48 acquisition cost of such property by the same 25 49 percentage point. Property tax dollar amounts 25 50 certified pursuant to this section shall not be 26 1 considered property tax dollars certified for purposes 26 2 of the property tax limitation in chapter 444. 26 3 Sec. 34. Section 257.3, subsection 1, Code 1995, 26 4 is amended by adding the following new unnumbered 26 5 paragraph: 26 6 NEW UNNUMBERED PARAGRAPH. The amount paid to each 26 7 school district for the tax replacement claim for 26 8 industrial machinery, equipment and computers under 26 9 section 427B.19A shall be regarded as property tax. 26 10 The portion of the payment which is foundation 26 11 property tax shall be determined by applying the 26 12 foundation property tax rate to the amount computed 26 13 under section 427B.19, subsection 3, paragraph "a", as 26 14 adjusted by paragraph "d", if any adjustment was made. 26 15 DIVISION VI 26 16 FISCAL YEAR 1996 PAYMENT 26 17 Sec. 35. FISCAL YEAR 1996 RELIEF FUND PAYMENT. 26 18 Notwithstanding 1995 Iowa Acts, House File 132, 26 19 section 13, the appropriation in that section shall 26 20 not be made from the general fund of the state but 26 21 shall be made from the property tax relief fund 26 22 created in section 426B.1, as enacted by this Act. 26 23 Notwithstanding section 426B.2, subsection 2, as 26 24 enacted by this Act, for the fiscal year beginning 26 25 July 1, 1995, the amount of moneys distributed under 26 26 that subsection shall be $54.4 million." 26 27 #2. Title page, by striking lines 1 through 4 and 26 28 inserting the following: "An Act relating to tax 26 29 provisions involving state income tax, certain county 26 30 property tax and services associated with mental 26 31 health and developmental disabilities services, the 26 32 county property tax limitation, and property tax on 26 33 industrial machinery, equipment and computers, 26 34 providing appropriations, and providing effective and 26 35 applicability dates."" 26 36 26 37 26 38 26 39 TOM VILSACK 26 40 26 41 26 42 26 43 WILLIAM D. PALMER 26 44 26 45 26 46 26 47 BERL E. PRIEBE 26 48 26 49 26 50 27 1 TONY BISIGNANO 27 2 27 3 27 4 27 5 DENNIS H. BLACK 27 6 27 7 27 8 27 9 LEONARD L. BOSWELL 27 10 27 11 27 12 27 13 MIKE CONNOLLY 27 14 27 15 27 16 27 17 DICK L. DEARDEN 27 18 27 19 27 20 27 21 PATRICK J. DELUHERY 27 22 27 23 27 24 27 25 BILL FINK 27 26 27 27 27 28 27 29 TOM FLYNN 27 30 27 31 27 32 27 33 EUGENE FRAISE 27 34 27 35 27 36 27 37 DON E. GETTINGS 27 38 27 39 27 40 27 41 RANDAL J. GIANNETTO 27 42 27 43 27 44 27 45 MICHAEL E. GRONSTAL 27 46 27 47 27 48 27 49 ROD HALVORSON 27 50 28 1 28 2 28 3 JOHNIE HAMMOND 28 4 28 5 28 6 28 7 STEVEN D. HANSEN 28 8 28 9 28 10 28 11 WALLY HORN 28 12 28 13 28 14 28 15 EMIL J. HUSAK 28 16 28 17 28 18 28 19 PATTY JUDGE 28 20 28 21 28 22 28 23 JOHN P. KIBBIE 28 24 28 25 28 26 28 27 LARRY MURPHY 28 28 28 29 28 30 28 31 MARY NEUHAUSER 28 32 28 33 28 34 28 35 ALBERT SORENSEN 28 36 28 37 28 38 28 39 ELAINE SZYMONIAK 28 40 SF 69.531 76 28 41 jp/jw
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