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House Journal: Page 907: Wednesday, March 22, 1995

45     1.  COUNTY LIMITATION.  The maximum amount of
46   property tax dollars which may be certified by a
47   county for taxes payable in the fiscal year beginning
48   July 1, 1999, shall not exceed the amount of property
49   tax dollars certified by the county for taxes payable
50   in the fiscal year beginning July 1, 1998, minus the
Page 17
 1   difference between the amount by which the property
 2   tax relief payment to be received by the county in the
 3   fiscal year beginning July 1, 1999, exceeds the amount
 4   of the property tax relief payment received by the
 5   county in the fiscal year beginning July 1, 1998,
 6   pursuant to section 331.438A, subsection 2, for each
 7   of the levies for the following, except for the levies
 8   on the increase in taxable valuation due to new
 9   construction, additions or improvements to existing
10   structures, remodeling of existing structures for
11   which a building permit is required, annexation, and
12   phasing out of tax exemptions, and on the increase in
13   valuation of taxable property as a result of a
14   comprehensive revaluation by a private appraiser under
15   a contract entered into prior to January 1, 1992, or
16   as a result of a comprehensive revaluation directed or
17   authorized by the conference board prior to January 1,
18   1992, with documentation of the contract,
19   authorization, or directive on the revaluation
20   provided to the director of revenue and finance, if
21   the levies are equal to or less than the levies for
22   the previous year, levies on that portion of the
23   taxable property located in an urban renewal project
24   the tax revenues from which are no longer divided as
25   provided in section 403.19, subsection 2, or as
26   otherwise provided in this section:
27     a.  General county services under section 331.422,
28   subsection 1.
29     b.  Rural county services under section 331.422,
30   subsection 2.
31     c.  Other taxes under section 331.422, subsection
32   4.
33     2.  EXCEPTIONS.  The limitations provided in
34   subsection 1 do not apply to the levies made for the
35   following:
36     a.  Debt service to be deposited into the debt
37   service fund pursuant to section 331.430.
38     b.  Taxes approved by a vote of the people which
39   are payable during the fiscal year beginning July 1,
40   1999, or July 1, 2000.
41     c.  Hospitals pursuant to chapters 37, 347, and
42   347A.
43     d.  Emergency management to be deposited into the
44   local emergency management fund and expended for
45   development of hazardous substance teams pursuant to

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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