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House Journal: Page 2010: Thursday, April 27, 1995

Page 19
 1   July 1, 1997, if a county needs to raise property tax
 2   dollars from a tax levy in excess of the limitations
 3   imposed by subsection 1, the following procedures
 4   apply:
 5     a.  Not later than March 1, and after the
 6   publication and public hearing on the budget in the
 7   manner and form prescribed by the director of the
 8   department of management, notwithstanding section
 9   331.434, the county shall petition the state appeal
10   board for approval of a property tax increase in
11   excess of the increase provided for in subsection 2,
12   paragraph "e", on forms furnished by the director of
13   the department of management.  Applications received
14   after March 1 shall be automatically ineligible for
15   consideration by the board.
16     b.  Additional costs incurred by the county due to
17   any of the following circumstances shall be the basis
18   for justifying the excess in property tax dollars:
19     (1)  Natural disaster or other life-threatening
20   emergencies.
21     (2)  Unusual need for additional moneys to finance
22   existing programs which would provide substantial
23   benefit to county residents or compelling need to
24   finance new programs which would provide substantial
25   benefit to county residents.
26     (3)  Need for additional moneys for health care,
27   treatment, and facilities pursuant to section 331.424,
28   subsection 1, paragraphs "a" and "b".
29     (4)  Judgments, settlements, and related costs
30   arising out of civil claims against the county and its
31   officers, employees, and agents, as defined in chapter
32   670.
33     c.  The state appeal board shall approve,
34   disapprove, or reduce the amount of excess property
35   tax dollars requested.  The board shall take into
36   account the intent of this section to provide property
37   tax relief.  The decision of the board shall be
38   rendered at a regular or special meeting of the board
39   within twenty days of the board's receipt of an
40   appeal.
41     d.  Within seven days of receipt of the decision of
42   the state appeal board, the county shall adopt and
43   certify its budget under section 331.434, which budget
44   may be protested as provided in section 331.436.  The
45   budget shall not contain an amount of property tax
46   dollars in excess of the amount approved by the state
47   appeal board.
48     4.  Rate adjustment by county auditor.  In addition
49   to the requirement of the county auditor in section
50   444.3 to establish a rate of tax which does not exceed

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/02000/02010.html
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