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House Journal: Page 634: Tuesday, February 28, 1995

43   property tax dollars which may be certified by a
44   county for taxes payable in the fiscal year beginning
45   July 1, 1998, shall not exceed the amount of property
46   tax dollars certified by the county for taxes payable
47   in the fiscal year beginning July 1, 1997, minus the
48   amount by which the property tax relief payment to be
49   received by the county in the fiscal year beginning
50   July 1, 1998, exceeds the amount of the property tax
Page  14
 1   relief payment received by the county in the fiscal
 2   year beginning July 1, 1997, pursuant to section
 3   331.438A, subsection 2, for each of the levies for the
 4   following, except for the levies on the increase in
 5   taxable valuation due to new construction, additions
 6   or improvements to existing structures, remodeling of
 7   existing structures for which a building permit is
 8   required, annexation, and phasing out of tax
 9   exemptions, and on the increase in valuation of
10   taxable property as a result of a comprehensive
11   revaluation by a private appraiser under a contract
12   entered into prior to January 1, 1992, or as a result
13   of a comprehensive revaluation directed or authorized
14   by the conference board prior to January 1, 1992, with
15   documentation of the contract, authorization, or
16   directive on the revaluation provided to the director
17   of revenue and finance, if the levies are equal to or
18   less than the levies for the previous year, levies on
19   that portion of the taxable property located in an
20   urban renewal project the tax revenues from which are
21   no longer divided as provided in section 403.19,
22   subsection 2, or as otherwise provided in this
23   section:
24     a.  General county services under section 331.422,
25   subsection 1.
26     b.  Rural county services under section 331.422,
27   subsection 2.
28     c.  Other taxes under section 331.422, subsection
29   4.
30     2.  EXCEPTIONS.  The limitations provided in
31   subsection 1 do not apply to the levies made for the
32   following:
33     a.  Debt service to be deposited into the debt
34   service fund pursuant to section 331.430.
35     b.  Taxes approved by a vote of the people which
36   are payable during the fiscal year beginning July 1,
37   1997, or July 1, 1998.
38     c.  Hospitals pursuant to chapters 37, 347, and
39   347A.
40     d.  Emergency management to be deposited into the
41   local emergency management fund and expended for
42   development of hazardous substance teams pursuant to
43   chapter 29C.

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/00600/00634.html
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