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House Journal: Page 1156: Monday, April 3, 1995

Amendment H-3278B lost.
Doderer of Johnson asked and received unanimous consent to
withdraw amendment H-3235, previously deferred, filed by her on
March 7, 1995.
Speaker Corbett in the chair at 2:45 p.m.
Larson of Linn moved that the joint resolution be read a last
time now and placed upon its adoption and the joint resolution
was read a last time.
House Joint Resolution 14, a joint resolution proposing an
amendment to the Constitution of the State of Iowa relating to
protection of taxpayers' rights by limiting the growth rate of
taxes, revenue, and spending the state and local governments and
by increasing the people's control over taxes, revenue, and
spending of the state and local governments.
Be It Resolved By The General Assembly of the State of Iowa:
Section 1. The following amendment to the Constitution of the
State of Iowa is proposed:
The Constitution of the State of Iowa is amended by adding the
following new Article XIII:
ARTICLE XIII.
TAXPAYERS' RIGHTS.
SECTION 1. The state government and each local government is
subject to a revenue limit and a spending limit as provided in
section 8. Each government's beginning revenue limit is equal to
its highest total revenue in any one of the last four fiscal
years before this Article becomes effective. This limit is
adjusted annually for the total of (1) the cumulative percentage
rate of inflation or deflation since the base date, as measured
by the federal implicit price deflator for state and local
government purchases or its successor index, and (2) that
government's cumulative percentage population increase above the
population at the base date.  There is no reduction or offset
for any cumulative population decrease below the population at
the base date. "Population" is determined by the most recent
federal census or federal census estimate. A school district's
"population" is its full-time equivalent student enrollment. The
"base date" is the date eighteen months before this Article
becomes effective. Each county government's revenue limit
includes all townships in the county.

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