Text: SSB00351 Text: SSB00353 Text: SSB00300 - SSB00399 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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 The maximum rate of the tax equals the portion of the property 1 7 tax levy rate for the city general fund, as certified by the 1 8 city, which is budgeted to provide police and fire protection 1 9 services. 1 10 The tax collected pursuant to this section shall be 1 11 deposited into the city general fund for use in funding police 1 12 and fire protection. 1 13 2. If real property subject to tax under subsection 1 for 1 14 a fiscal year is subsequently subject to property tax, the 1 15 amount of the property tax shall be reduced by the amount of 1 16 any tax paid under this section. 1 17 3. a. Before a city may impose the tax under subsection 1 1 18 for a fiscal year, the city council shall give notice by 1 19 January 10 preceding the fiscal year of its intention to 1 20 impose the tax and that residents have a right to petition for 1 21 an election on the question of imposing the tax. The notice 1 22 shall be published at least once in a newspaper of general 1 23 circulation within the city. 1 24 b. If by February 1, a petition is filed with the clerk of 1 25 the city in the manner provided by section 362.4, asking that 1 26 the question of imposing the tax under subsection 1 be 1 27 submitted to the qualified electors of the city, the council 1 28 shall either by resolution declare the proposal to impose the 1 29 tax to have been abandoned or shall direct the county 1 30 commissioner of elections to call a special election upon the 1 31 question of imposing the tax. Notice that an election shall 1 32 be held is to be given the county commissioner of elections by 1 33 February 15. 1 34 c. If no petition is filed, or if a petition is filed and 1 35 the proposition of imposing the tax is approved at an 2 1 election, the council may proceed with the imposition of the 2 2 tax. 2 3 4. a. An election under subsection 3 shall be held on the 2 4 second Tuesday in March and be conducted by the county 2 5 commissioner of elections in accordance with the law. 2 6 b. The county commissioner of elections conducting the 2 7 election shall notify the city officials and other county 2 8 auditors where applicable, of the results within two days of 2 9 the canvass which shall be held beginning at one o'clock on 2 10 the second day following the special election. 2 11 c. Notice of the election shall be published twice in 2 12 accordance with the provisions of section 362.3, except that 2 13 the first such notice shall be given at least two weeks before 2 14 the election. 2 15 d. The cost of the election shall be borne by the city. 2 16 e. The election provisions of this subsection shall 2 17 supersede other provisions for elections only to the extent 2 18 necessary to comply with the provisions of this subsection. 2 19 Sec. 2. Section 384.16, subsection 1, paragraph c, Code 2 20 1995, is amended to read as follows: 2 21 c. Amount to be raised by property taxation, and the 2 22 property tax rate expressed in dollars per one thousand 2 23 dollars assessed valuation, including the portion of the 2 24 general fund property tax levy that is budgeted to provide 2 25 police and fire protection services. 2 26 Sec. 3. Section 427.1, subsection 3, Code 1995, is amended 2 27 by striking the subsection and inserting in lieu thereof the 2 28 following: 2 29 3. Real property which is one of the following: 2 30 a. Actual place of regularly stated religious worship. 2 31 b. Actual place of burial, when used or held by a person 2 32 deriving no private or corporate profit from the burial place 2 33 and no substantial part of whose activity consists of selling 2 34 personal property in connection with the burial place. 2 35 c. That portion of public property which is actually and 3 1 regularly used for public purposes. 3 2 d. That portion of property owned and occupied by a 3 3 branch, post, or camp of honorably discharged veterans which 3 4 is actually and regularly used for benevolent, charitable, or 3 5 patriotic purposes. 3 6 e. That portion of the real property of a society or 3 7 organization of purely public charity which is actually and 3 8 regularly used for the purposes of the society or 3 9 organization. 3 10 For purposes of this paragraph "e", a purely public charity 3 11 has all of the following characteristics: 3 12 (1) Advances a charitable purpose. 3 13 (2) Donates or gratuitously renders a substantial portion 3 14 of its services. 3 15 (3) Benefits a substantial and definite class of persons 3 16 who are legitimate subjects of charity. 3 17 (4) Relieves the government of some of its burden. 3 18 (5) Operates entirely free from private profit motive. 3 19 Sec. 4. Section 427.1, subsections 4 through 9, 11 through 3 20 14, 17 through 20, and 22, Code 1995, are amended by striking 3 21 the subsections. 3 22 Sec. 5. Section 427.1, subsection 23, unnumbered paragraph 3 23 1, Code 1995, is amended to read as follows: 3 24 A society or organization claiming an exemption under 3 25 subsection6 or subsection 9 of this section3 shall file with 3 26 the assessor not later than July 1 a statement upon forms to 3 27 be prescribed by the director of revenue and finance, 3 28 describing the nature of the property upon which the exemption 3 29 is claimed and setting out in detail any uses and income from 3 30 the property derived from the rentals, leases, or other uses 3 31 of the property not solely for the appropriate objects of the 3 32 society or organization. Upon the filing and allowance of the 3 33 claim, the claim shall be allowed on the property for 3 34 successive years without further filing as long as the 3 35 property is used for the purposes specified in the original 4 1 claim for exemption. When the property is sold or 4 2 transferred, the county recorder shall provide notice of the 4 3 transfer to the assessor. The notice shall describe the 4 4 property transferred and the name of the person to whom title 4 5 to the property is transferred. 4 6 Sec. 6. Section 427.1, subsections 27, 30, 34, 39, 40, and 4 7 42, Code 1995, are amended by striking the subsections. 4 8 Sec. 7. This Act, being deemed of immediate importance, 4 9 takes effect upon enactment and sections 1 and 2 of this Act 4 10 apply to the provision of police and fire protection services 4 11 for fiscal years beginning on or after July 1, 1996, and 4 12 sections 3 through 6 of this Act apply to property taxes 4 13 payable in fiscal years beginning on or after July 1, 1996. 4 14 EXPLANATION 4 15 The bill allows a city to impose a tax for the provision of 4 16 police and fire protection services to real property that is 4 17 totally or partially exempt from taxation. The maximum amount 4 18 of the tax is the portion of the property tax rate for the 4 19 city general fund as certified by the city which will be used 4 20 to provide funding for police and fire protection. 4 21 Before the city council may impose the tax, notification 4 22 must be published at least once informing the residents of the 4 23 imposition as well as their right to petition that an election 4 24 be held on the question of imposition of the tax. Pursuant to 4 25 section 362.4, the petition must be signed by 10 percent of 4 26 the number of persons who voted at the last regular city 4 27 election. 4 28 The bill also amends section 427.1 of the Code, the section 4 29 listing types of property exempt from taxation, by eliminating 4 30 most of the types of property listed. Some of the exemptions 4 31 repealed are obsolete while others are included in a more 4 32 restrictive description of property that is eligible for 4 33 exemption. The new description requires the property to be 4 34 one of five classes: actual place of stated religious 4 35 worship; actual places of burial so long as the owner derives 5 1 no profit from the burial places or sells little or no 5 2 personal property in connection with owning the property; 5 3 public property actually and regularly used for public 5 4 purposes; property of veterans associations if actually and 5 5 regularly used for benevolent, charitable, or patriotic 5 6 purposes; or property of societies or organizations of purely 5 7 public charity. The bill defines a purely public charitable 5 8 society or organization as one that does all of the following: 5 9 advances a charitable purpose, donates free a substantial 5 10 portion of its services; benefits given to a substantial and 5 11 definite class of persons who need charitable assistance; 5 12 relieves government of some of its burdens by doing so; and is 5 13 nonprofit. 5 14 The bill takes effect upon enactment and applies to 5 15 property taxes payable in fiscal years beginning on or after 5 16 July 1, 1996. 5 17 LSB 2623SC 76 5 18 mg/jj/8
Text: SSB00351 Text: SSB00353 Text: SSB00300 - SSB00399 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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