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House Journal: Page 1159: Monday, April 3, 1995

SEC. 14. This Article creates fundamental and inalienable rights
in each taxpayer and each citizen. Any infringement of these
rights shall be subjected to strictest scrutiny. This Article
shall be interpreted and implemented to achieve its purpose to
limit the growth rate of revenue and spending of the state and
local governments. Any taxpayer or citizen has standing to sue
by individual or class action to enforce this Article and laws
implementing it and, if successful, shall be reimbursed for all
reasonable expenses of the suit.
SEC. 15. This Article becomes effective for the first state
fiscal year beginning at least six months after its approval and
ratification by the electors. The State, by law, shall implement
this Article and may adopt further restrictions and limits.
However, all provisions of this Article are self-executing and
severable.
Sec. 2. DECLARATION OF INTENT. It is the intent of the General
Assembly in agreeing to the foregoing proposed amendment that:
1. This declaration of intent shall be relied on by the electors
and the courts, with the same results as if it were in the
Constitution.
2. Article XIII does not authorize any borrowing and does not
impair the debt limits and other provisions of Article VII. It
does not impair any law that limits taxes, revenue, spending,
borrowing, or debt or that requires approval by the electors for
a tax, tax increase, borrowing, or debt, including laws
requiring more than a majority vote and laws allowing the
electors to approve borrowing or debt for any stated number of
years. It does not impair any contract in existence when Article
XIII becomes effective.
3. In each referendum under section 5 of Article XIII, the
ballot and published notice shall clearly state: that the
proposal would allow the specified government to increase its
taxes and other revenue by a stated amount above its
constitutional limit for each fiscal year during a stated
period; the total increase for that period; and the amount of
the government's revenue limit under section 1 of Article XIII
for the preceding and current fiscal years and for the next
fiscal year, estimated if necessary.
4. Official revisions of inflation and population data affect
revenue limits for future fiscal years, but do not change limits
for the fiscal year in which a revision is made or for prior
years.
5. A government which excludes an amount from revenue or
spending under any provision of Article XIII must accurately
determine and establish the correct amount excluded.

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/01100/01159.html
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