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36 NEW PARAGRAPH. h. An unusual need for a service 37 or cost paid from levies under section 331.424, 38 subsection 1, which would cause the total expenditures 39 of services and costs paid from those levies to exceed 40 the maximum levies authorized under section 331.424, 41 subsection 1A. 42 Sec. 108. Section 331.438, subsection 1, paragraph 43 b, Code 1995, is amended to read as follows: 44 b. "State payment" means the payment made by the 45 state under section 331.438A to a county determined to 46 be eligible for the payment in accordance with section 47 331.439.Except as modified based upon the actual48amount of the appropriation for purposes of state49payment under section 331.439, the amount of the state50payment for a fiscal year shall be calculated as fiftyPage 7 1percent of the amount by which the county's qualified2expenditures during the immediately preceding fiscal3year were in excess of the amount of the county's base4year expenditures.5 Sec. 109. Section 331.438, Code 1995, is amended 6 by adding the following new subsection: 7 NEW SUBSECTION. 1A. The state of Iowa shall 8 provide funding to counties for the costs of mental 9 health and mental retardation services so that over 10 the five-year period beginning July 1, 1995, and 11 ending June 30, 2000, the relative shares of the state 12 and counties for these expenditures shall become 13 either equal or greater for the state. 14 Sec. 110. Section 331.438, subsection 3, paragraph 15 c, Code 1995, is amended by adding the following new 16 subparagraph: 17 NEW SUBPARAGRAPH. (15) Consider tort and other 18 liability issues associated with a county managing 19 mental health, mental retardation, and developmental 20 disabilities services in accordance with a fixed 21 budget and make recommendations to address the issues. 22 Sec. 111. NEW SECTION. 331.438A STATE AND COUNTY 23 EXPENDITURES FOR MENTAL HEALTH, MENTAL RETARDATION, 24 AND DEVELOPMENTAL DISABILITIES ASSISTANCE -- FUND 25 CREATED. 26 1. The mental health, mental retardation, and 27 developmental disabilities property tax relief fund is 28 created in the office of the treasurer of state under 29 the authority of the department of revenue and 30 finance. The relief fund shall consist of moneys 31 appropriated to the fund and the amount of allocations 32 from the fund for property tax relief pursuant to 33 subsection 2 and for the adjustment factor pursuant to 34 subsection 5 shall be as specified in law by the 35 general assembly. There is appropriated to the mental 36 health, mental retardation, and developmental
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