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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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