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House Journal: Page 587: Monday, February 27, 1995

29   following procedures apply:
30     a.  Not later than March 1, and after the
31   publication and public hearing on the budget in the
32   manner and form prescribed by the director of the
33   department of management, notwithstanding section
34   331.434, the county shall petition the state appeal
35   board for approval of a property tax increase in
36   excess of the increase provided for in subsection 2,
37   paragraph "e", on forms furnished by the director of
38   the department of management.  Applications received
39   after March 1 shall be automatically ineligible for
40   consideration by the board.
41     b.  Additional costs incurred by the county due to
42   any of the following circumstances shall be the basis
43   for justifying the excess in property tax dollars:
44     (1)  Natural disaster or other life-threatening
45   emergencies.
46     (2)  Unusual need for additional moneys to finance
47   existing programs which would provide substantial
48   benefit to county residents or compelling need to
49   finance new programs which would provide substantial
50   benefit to county residents.
Page  33
 1     (3)  Need for additional moneys for health care,
 2   treatment, and facilities, including mental health and
 3   mental retardation care and treatment pursuant to
 4   section 331.424, subsection 1, paragraphs "a" and "b".
 5     (4)  Judgments, settlements, and related costs
 6   arising out of civil claims against the county and its
 7   officers, employees, and agents, as defined in chapter
 8   670.
 9     c.  The state appeal board shall approve,
10   disapprove, or reduce the amount of excess property
11   tax dollars requested.  The board shall take into
12   account the intent of this section to provide property
13   tax relief.  The decision of the board shall be
14   rendered at a regular or special meeting of the board
15   within twenty days of the board's receipt of an
16   appeal.
17     d.  Within seven days of receipt of the decision of
18   the state appeal board, the county shall adopt and
19   certify its budget under section 331.434, which budget
20   may be protested as provided in section 331.436.  The
21   budget shall not contain an amount of property tax
22   dollars in excess of the amount approved by the state
23   appeal board.
24     4.  Rate adjustment by county auditor.  In addition
25   to the requirement of the county auditor in section
26   444.3 to establish a rate of tax which does not exceed
27   the rate authorized by law, the county auditor shall
28   also adjust the rate if the amount of property tax
29   dollars to be raised is in excess of the amount

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 1)

© 1995 Cornell College and League of Women Voters of Iowa

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Last update: Sun Jan 14 21:05:02 CST 1996
URL: /DOCS/GA/76GA/Session.1/HJournal/00500/00587.html
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