This file contains STRIKE, UNDERSCORE, and BOLD. If you cannot see either STRIKE or UNDERSCORE attributes or would like to change how these attributes are displayed, please use the following form to make the desired changes.

House Journal: Page 639: Tuesday, February 28, 1995

48   apply for taxes payable in the fiscal year beginning
49   July 1, 1999, if a county needs to raise property tax
50   dollars from a tax levy in excess of the limitations
Page  19
 1   imposed by subsection 1, the following procedures
 2   apply:
 3     a.  Not later than March 1, and after the
 4   publication and public hearing on the budget in the
 5   manner and form prescribed by the director of the
 6   department of management, notwithstanding section
 7   331.434, the county shall petition the state appeal
 8   board for approval of a property tax increase in
 9   excess of the increase provided for in subsection 2,
10   paragraph "e", on forms furnished by the director of
11   the department of management.  Applications received
12   after March 1 shall be automatically ineligible for
13   consideration by the board.
14     b.  Additional costs incurred by the county due to
15   any of the following circumstances shall be the basis
16   for justifying the excess in property tax dollars:
17     (1)  Natural disaster or other life-threatening
18   emergencies.
19     (2)  Unusual need for additional moneys to finance
20   existing programs which would provide substantial
21   benefit to county residents or compelling need to
22   finance new programs which would provide substantial
23   benefit to county residents.
24     (3)  Need for additional moneys for health care,
25   treatment, and facilities pursuant to section 331.424,
26   subsection 1, paragraphs "a" and "b".
27     (4)  Judgments, settlements, and related costs
28   arising out of civil claims against the county and its
29   officers, employees, and agents, as defined in chapter
30   670.
31     c.  The state appeal board shall approve,
32   disapprove, or reduce the amount of excess property
33   tax dollars requested.  The board shall take into
34   account the intent of this section to provide property
35   tax relief.  The decision of the board shall be
36   rendered at a regular or special meeting of the board
37   within twenty days of the board's receipt of an
38   appeal.
39     d.  Within seven days of receipt of the decision of
40   the state appeal board, the county shall adopt and
41   certify its budget under section 331.434, which budget
42   may be protested as provided in section 331.436.  The
43   budget shall not contain an amount of property tax
44   dollars in excess of the amount approved by the state
45   appeal board.
46     4.  Rate adjustment by county auditor.  In addition
47   to the requirement of the county auditor in section
48   444.3 to establish a rate of tax which does not exceed

Iowa General Assembly

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

© 1995 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Sun Jan 14 21:05:02 CST 1996
URL: /DOCS/GA/76GA/Session.1/HJournal/00600/00639.html
jhf