Text: HF02184 Text: HF02186 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 384.12A PAYMENT IN LIEU OF TAXES
1 2 PROGRAM – HOSPITALS.
1 3 1. The city may assess a service charge for the providing
1 4 of police and fire protection in a fiscal year for real
1 5 property of a hospital that is totally or partially tax-
1 6 exempt, including a government-owned hospital. The amount of
1 7 the service charge equals the rate determined under subsection
1 8 2 times the amount of the assessed value of the real property
1 9 of the hospital that is not subject to the city's property tax
1 10 levy in the fiscal year. Service charges collected pursuant
1 11 to this section shall be deposited into the city general fund
1 12 for use in funding police and fire protection. Service
1 13 charges are payable at the time and in the same manner as
1 14 property taxes are paid.
1 15 2. The rate of the service charge, expressed in dollars
1 16 per one thousand dollars of valuation, for providing police
1 17 and fire protection equals the portion of the property tax
1 18 levy rate for the city general fund, as certified by the city,
1 19 which is budgeted to support police and fire protection
1 20 services.
1 21 3. If real property assessed a service charge under
1 22 subsection 1 for a fiscal year is subsequently subject to
1 23 property tax on the assessed value upon which the service
1 24 charge was determined, the amount of the property tax shall be
1 25 reduced by the amount of any service charge paid.
1 26 If a city receives payment in lieu of property taxes or
1 27 reimbursement for property taxes as a result of a tax
1 28 exemption, the amount of such payment or reimbursement shall
1 29 be a credit on the service charge assessed on that real
1 30 property.
1 31 4. For purposes of this section, real property subject to
1 32 the service charge under subsection 1 shall be valued and
1 33 assessed as required in section 427.1, subsection 18, and in
1 34 accordance with chapter 441, and the owner or other persons as
1 35 authorized by chapter 441 are entitled to protest any
2 1 assessment and take appeals in the same manner as any
2 2 taxpayer.
2 3 Sec. 2. Section 384.16, subsection 1, paragraphs b and c,
2 4 Code Supplement 1997 are amended to read as follows:
2 5 b. Income from sources other than property taxation,
2 6 including the amount to be raised from the police and fire
2 7 protection service charge under section 384.12A.
2 8 c. Amount to be raised by property taxation, and the
2 9 property tax rate expressed in dollars per one thousand
2 10 dollars assessed valuation, including the portion of the
2 11 general fund property tax levy that is budgeted to support
2 12 police and fire protection services.
2 13 Sec. 3. APPLICABILITY. This Act applies to the providing
2 14 of police and fire protection services for fiscal years
2 15 beginning on or after July 1, 1999.
2 16 EXPLANATION
2 17 The bill allows a city to assess a service charge for
2 18 providing police and fire protection services to a hospital,
2 19 including a government-owned hospital, for real property that
2 20 is totally or partially exempt from taxation. The amount of
2 21 the charge is determined by multiplying the assessed value of
2 22 the real property that is not subject to tax by the portion of
2 23 the property tax rate for the city general fund as certified
2 24 by the city which will be used to fund police and fire
2 25 protection. The bill may contain a state mandate only because
2 26 a county hospital may have to pay these charges.
2 27 The bill applies to fiscal years beginning on or after July
2 28 1, 1999.
2 29 LSB 3952HH 77
2 30 mg/sc/14
Text: HF02184 Text: HF02186 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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