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House Journal: Page 590: Monday, February 27, 1995

32   1, 1998, and July 1, 1999, shall not include funds
33   levied for paragraphs "a", "b", and "c" of this
34   subsection.
35     Application of this exception shall require an
36   original publication of the budget and a public
37   hearing and a second publication and a second hearing
38   both in the manner and form prescribed by the director
39   of the department of management, notwithstanding the
40   provisions of section 331.434.  The publications and
41   hearings prescribed in this paragraph shall be held
42   and the budget certified no later than March 15.  The
43   taxes levied for counties whose budgets are certified
44   after March 15, 1999, shall be frozen at the fiscal
45   year beginning July 1, 1998, level, and the taxes
46   levied for counties whose budgets are certified after
47   March 15, 2000, shall be frozen at the fiscal year
48   beginning July 1, 1999, level.
49     3.  APPEAL PROCEDURES.  In lieu of the procedures
50   in sections 24.48 and 331.426, which procedures do not
Page  36
 1   apply for taxes payable in the fiscal years beginning
 2   July 1, 1999, and July 1, 2000, if a county needs to
 3   raise property tax dollars from a tax levy in excess
 4   of the limitations imposed by subsection 1, the
 5   following procedures apply:
 6     a.  Not later than March 1, and after the
 7   publication and public hearing on the budget in the
 8   manner and form prescribed by the director of the
 9   department of management, notwithstanding section
10   331.434, the county shall petition the state appeal
11   board for approval of a property tax increase in
12   excess of the increase provided for in subsection 2,
13   paragraph "e", on forms furnished by the director of
14   the department of management.  Applications received
15   after March 1 shall be automatically ineligible for
16   consideration by the board.
17     b.  Additional costs incurred by the county due to
18   any of the following circumstances shall be the basis
19   for justifying the excess in property tax dollars:
20     (1)  Natural disaster or other life-threatening
21   emergencies.
22     (2)  Unusual need for additional moneys to finance
23   existing programs which would provide substantial
24   benefit to county residents or compelling need to
25   finance new programs which would provide substantial
26   benefit to county residents.
27     (3)  Need for additional moneys for health care,
28   treatment, and facilities, including mental health and
29   mental retardation care and treatment pursuant to
30   section 331.424, subsection 1, paragraphs "a" and "b".
31     (4)  Judgments, settlements, and related costs
32   arising out of civil claims against the county and its

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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