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PAG LIN
1 1 Section 1. NEW SECTION. 384.12A ADDITIONAL TAX FOR
1 2 POLICE AND FIRE PROTECTION.
1 3 1. Subject to subsection 3, a city may impose a tax for
1 4 the provision of police and fire protection in a fiscal year
1 5 for real property that is totally or partially tax-exempt
1 6 pursuant to section 427.1, subsections 6, 7, 8, 9, and 11, of
1 7 associations of war veterans, cemetery associations,
1 8 libraries, and art galleries, nonprofit literary, scientific,
1 9 charitable, benevolent, agricultural, religious institutions
1 10 and societies, and educational institutions. However, those
1 11 portions of real property owned by a religious institution or
1 12 organization and used exclusively for religious worship shall
1 13 not be assessed the tax. The maximum rate of the tax equals
1 14 the portion of the property tax levy rate for the city general
1 15 fund, as certified by the city, which is budgeted to provide
1 16 police and fire protection services.
1 17 The tax collected pursuant to this section shall be
1 18 deposited into the city general fund for use in funding police
1 19 and fire protection.
1 20 2. If real property subject to tax under subsection 1 for
1 21 a fiscal year is subsequently subject to property tax, the
1 22 amount of the property tax shall be reduced by the amount of
1 23 any tax paid under this section.
1 24 3. a. Before a city may impose the tax under subsection 1
1 25 for a fiscal year, the city council shall give notice by
1 26 January 10 preceding the fiscal year of its intention to
1 27 impose the tax and that residents have a right to petition for
1 28 an election on the question of imposing the tax. The notice
1 29 shall be published at least once in a newspaper of general
1 30 circulation within the city.
1 31 b. If by February 1, a petition is filed with the clerk of
1 32 the city in the manner provided by section 362.4, asking that
1 33 the question of imposing the tax under subsection 1 be
1 34 submitted to the qualified electors of the city, the council
1 35 shall either by resolution declare the proposal to impose the
2 1 tax to have been abandoned or shall direct the county
2 2 commissioner of elections to call a special election upon the
2 3 question of imposing the tax. Notice that an election shall
2 4 be held is to be given the county commissioner of elections by
2 5 February 15.
2 6 c. If no petition is filed, or if a petition is filed and
2 7 the proposition of imposing the tax is approved at an
2 8 election, the council may proceed with the imposition of the
2 9 tax.
2 10 4. a. An election under subsection 3 shall be held on the
2 11 second Tuesday in March and be conducted by the county
2 12 commissioner of elections in accordance with the law.
2 13 b. The county commissioner of elections conducting the
2 14 election shall notify the city officials and other county
2 15 auditors where applicable, of the results within two days of
2 16 the canvass which shall be held beginning at one o'clock on
2 17 the second day following the special election.
2 18 c. Notice of the election shall be published twice in
2 19 accordance with the provisions of section 362.3, except that
2 20 the first such notice shall be given at least two weeks before
2 21 the election.
2 22 d. The cost of the election shall be borne by the city.
2 23 e. The election provisions of this subsection shall
2 24 supersede other provisions for elections only to the extent
2 25 necessary to comply with the provisions of this subsection.
2 26 Sec. 2. Section 384.16, subsection 1, paragraph c, Code
2 27 1995, is amended to read as follows:
2 28 c. Amount to be raised by property taxation, and the
2 29 property tax rate expressed in dollars per one thousand
2 30 dollars assessed valuation, including the portion of the
2 31 general fund property tax levy that is budgeted to provide
2 32 police and fire protection services.
2 33 Sec. 3. APPLICABILITY. This Act applies to the provision
2 34 of police and fire protection services for fiscal years
2 35 beginning on or after July 1, 1996.
3 1 EXPLANATION
3 2 The bill allows a city to impose a tax for the provision of
3 3 police and fire protection services to real property, that is
3 4 totally or partially exempt from taxation, of associations of
3 5 war veterans, cemetery associations, libraries, art galleries,
3 6 nonprofit literary, scientific, charitable, benevolent,
3 7 agricultural, religious institutions and societies, and
3 8 educational institutions. That portion of church-owned
3 9 property that is used solely for religious worship is exempt
3 10 from the tax. The maximum amount of the tax is the portion of
3 11 the property tax rate for the city general fund as certified
3 12 by the city which will be used to provide funding for police
3 13 and fire protection.
3 14 Before the city council may impose the tax, notification
3 15 must be published at least once informing the residents of the
3 16 imposition as well as their right to petition that an election
3 17 be held on the question of imposition of the tax. Pursuant to
3 18 section 362.4, the petition must be signed by 10 percent of
3 19 the number of persons who voted at the last regular city
3 20 election.
3 21 The bill applies to fiscal years beginning on or after July
3 22 1, 1996.
3 23 LSB 2029SS 76
3 24 mg/sc/14
Text: SSB00147 Text: SSB00149 Text: SSB00100 - SSB00199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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