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 906: Wednesday, March 22, 1995

44   manner and form prescribed by the director of the
45   department of management, notwithstanding section
46   331.434, the county shall petition the state appeal
47   board for approval of a property tax increase in
48   excess of the increase provided for in subsection 2,
49   paragraph "e", on forms furnished by the director of
50   the department of management.  Applications received
Page 16
 1   after March 1 shall be automatically ineligible for
 2   consideration by the board.
 3     b.  Additional costs incurred by the county due to
 4   any of the following circumstances shall be the basis
 5   for justifying the excess in property tax dollars:
 6     (1)  Natural disaster or other life-threatening
 7   emergencies.
 8     (2)  Unusual need for additional moneys to finance
 9   existing programs which would provide substantial
10   benefit to county residents or compelling need to
11   finance new programs which would provide substantial
12   benefit to county residents.
13     (3)  Need for additional moneys for health care,
14   treatment, and facilities pursuant to section 331.424,
15   subsection 1, paragraphs "a" and "b".
16     (4)  Judgments, settlements, and related costs
17   arising out of civil claims against the county and its
18   officers, employees, and agents, as defined in chapter
19   670.
20     c.  The state appeal board shall approve,
21   disapprove, or reduce the amount of excess property
22   tax dollars requested.  The board shall take into
23   account the intent of this section to provide property
24   tax relief.  The decision of the board shall be
25   rendered at a regular or special meeting of the board
26   within twenty days of the board's receipt of an
27   appeal.
28     d.  Within seven days of receipt of the decision of
29   the state appeal board, the county shall adopt and
30   certify its budget under section 331.434, which budget
31   may be protested as provided in section 331.436.  The
32   budget shall not contain an amount of property tax
33   dollars in excess of the amount approved by the state
34   appeal board.
35     4.  Rate adjustment by county auditor.  In addition
36   to the requirement of the county auditor in section
37   444.3 to establish a rate of tax which does not exceed
38   the rate authorized by law, the county auditor shall
39   also adjust the rate if the amount of property tax
40   dollars to be raised is in excess of the amount
41   specified in subsection 1, as may be adjusted pursuant
42   to subsection 3.
43     Sec. 20.  NEW SECTION.  444.25C  PROPERTY TAX
44   LIMITATION FOR FISCAL YEAR 2000.

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/00900/00906.html
jhf