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Text: HSB00192                          Text: HSB00194
Text: HSB00100 - HSB00199               Text: HSB Index
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House Study Bill 193

Bill Text

PAG LIN
  1  1    Section 1.  Section 23A.2, subsection 10, paragraph h, Code
  1  2 1997, is amended to read as follows:
  1  3    h.  The performance of an activity listed in section
  1  4 331.424, as a service for which a supplemental levy may be
  1  5 certified 331.427, subsection 2, paragraphs "n" through "w".
  1  6    Sec. 2.  Section 24.9, unnumbered paragraph 1, Code 1997,
  1  7 is amended to read as follows:
  1  8    Each municipality shall file with the secretary or clerk
  1  9 thereof the estimates required to be made in sections 24.3 to
  1 10 24.8, at least twenty days before the date fixed by law for
  1 11 certifying the same to the levying board and shall forthwith
  1 12 fix a date for a hearing thereon, and shall publish such
  1 13 estimates and any annual levies previously authorized as
  1 14 provided in section 76.2, with a notice of the time when and
  1 15 the place where such hearing shall be held at least not less
  1 16 than ten nor more than twenty days before the hearing.
  1 17 Provided that in municipalities of less than two hundred
  1 18 population such estimates and the notice of hearing thereon
  1 19 shall be posted in three public places in the district in lieu
  1 20 of publication.
  1 21    Sec. 3.  Section 24.9, Code 1997, is amended by adding the
  1 22 following new unnumbered paragraph:
  1 23    NEW UNNUMBERED PARAGRAPH.  The department of management
  1 24 shall prescribe the form for public hearing notices for use by
  1 25 municipalities.
  1 26    Sec. 4.  Section 24.17, unnumbered paragraph 1, Code 1997,
  1 27 is amended to read as follows:
  1 28    The local budgets of the various political subdivisions
  1 29 shall be certified by the chairperson of the certifying board
  1 30 or levying board, as the case may be, in duplicate to the
  1 31 county auditor not later than March 15 of each year on blanks
  1 32 forms, and pursuant to instructions, prescribed by the state
  1 33 board, and according to the rules and instruction which shall
  1 34 be furnished all certifying and levying boards in printed form
  1 35 by the state board or city finance committee in the case of
  2  1 cities department of management.  However, if a city or county
  2  2 holds a special levy election, the certification shall be not
  2  3 later than fourteen days following the special levy election,
  2  4 and if the political subdivision is a school district, as
  2  5 defined in section 257.2, its budget shall be certified not
  2  6 later than April 15 of each year.
  2  7    Sec. 5.  Section 24.27, Code 1997, is amended to read as
  2  8 follows:
  2  9    24.27  PROTEST TO BUDGET.
  2 10    Not later than March 25 or April 25 if the municipality is
  2 11 a school district, a number of persons in any municipality
  2 12 equal to one-fourth of one percent of those voting for the
  2 13 office of governor, at the last general election in the
  2 14 municipality, but the number shall not be less than ten, and
  2 15 the number need not be more than one hundred persons, who are
  2 16 affected by any proposed budget, expenditure or tax levy, or
  2 17 by any item thereof, may appeal from any decision of the
  2 18 certifying board or the levying board by filing with the
  2 19 county auditor of the county in which the municipal
  2 20 corporation is located, a written protest setting forth their
  2 21 objections to the budget, expenditure or tax levy, or to one
  2 22 or more items thereof, and the grounds for their objections.
  2 23 If a budget is certified after March 15 or April 15 in the
  2 24 case of a school district, all appeal time limits shall be
  2 25 extended to correspond to allowances for a timely filing.
  2 26 Upon the filing of a protest, the county auditor shall
  2 27 immediately prepare a true and complete copy of the written
  2 28 protest, together with the budget, proposed tax levy or
  2 29 expenditure to which objections are made, and shall transmit
  2 30 them forthwith to the state board, and shall also send a copy
  2 31 of the protest to the certifying board or to the levying
  2 32 board, as the case may be.
  2 33    Sec. 6.  Section 76.2, unnumbered paragraph 2, Code 1997,
  2 34 is amended to read as follows:
  2 35    If the resolution is filed prior to April 1 or May 1, if
  3  1 the political subdivision is a school district, the annual
  3  2 levy shall begin with the tax levy for collection commencing
  3  3 July 1 of that year.  If the resolution is filed after April 1
  3  4 or May 1, in the case of a school district, the annual levy
  3  5 shall begin with the tax levy for collection in the next
  3  6 succeeding fiscal year.  However, the governing authority of a
  3  7 political subdivision may adjust a levy of taxes made under
  3  8 this section for the purpose of adjusting the annual levies
  3  9 and collections for property severed from the political
  3 10 subdivision, subject to the approval of the director of the
  3 11 department of management.
  3 12    Sec. 7.  Section 123.38, unnumbered paragraph 2, Code 1997,
  3 13 is amended to read as follows:
  3 14    Any licensee or permittee, or the licensee's or permittee's
  3 15 executor or administrator, or any person duly appointed by the
  3 16 court to take charge of and administer the property or assets
  3 17 of the licensee or permittee for the benefit of the licensee's
  3 18 or permittee's creditors, may voluntarily surrender a license
  3 19 or permit to the division.  When a license or permit is
  3 20 surrendered the division shall notify the local authority, and
  3 21 the division or the local authority shall refund to the person
  3 22 surrendering the license or permit, a proportionate amount of
  3 23 the fee received by the division or the local authority for
  3 24 the license or permit as follows:  if a license or permit is
  3 25 surrendered during the first three months of the period for
  3 26 which it was issued, the refund shall be three-fourths of the
  3 27 amount of the fee; if surrendered more than three months but
  3 28 not more than six months after issuance, the refund shall be
  3 29 one-half of the amount of the fee; if surrendered more than
  3 30 six months but not more than nine months after issuance, the
  3 31 refund shall be one-fourth of the amount of the fee.  No
  3 32 refund shall be made, however, for any special liquor permit,
  3 33 nor for a liquor control license, wine permit, or beer permit
  3 34 surrendered more than nine months after issuance.  For
  3 35 purposes of this paragraph, any portion of license or permit
  4  1 fees used for the purposes authorized in section 331.424,
  4  2 subsection 1, paragraphs "a" and "b" 331.427, subsection 2,
  4  3 paragraphs "n" and "o", and in section 331.424A, shall not be
  4  4 deemed received either by the division or by a local
  4  5 authority.  No A refund shall not be made to any licensee or
  4  6 permittee, upon the surrender of the license or permit, if
  4  7 there is at the time of surrender, a complaint has been filed
  4  8 with the division or local authority, charging the licensee or
  4  9 permittee with a violation of this chapter.  If upon a hearing
  4 10 on a complaint the license or permit is not revoked or
  4 11 suspended, then the licensee or permittee is eligible, upon
  4 12 surrender of the license or permit, to receive a refund as
  4 13 provided in this section; but if the license or permit is
  4 14 revoked or suspended upon hearing the licensee or permittee is
  4 15 not eligible for the refund of any portion of the license or
  4 16 permit fee.
  4 17    Sec. 8.  Section 218.99, Code 1997, is amended to read as
  4 18 follows:
  4 19    218.99  COUNTY AUDITORS TO BE NOTIFIED OF PATIENTS'
  4 20 PERSONAL ACCOUNTS.
  4 21    The administrator of a division of the department of human
  4 22 services in control of a state institution shall direct the
  4 23 business manager of each institution under the administrator's
  4 24 jurisdiction which is mentioned in section 331.424, subsection
  4 25 1, paragraphs "a" and "b" 331.427, subsection 2, paragraphs
  4 26 "n" and "o", and for which services are paid under section
  4 27 331.424A to quarterly inform the auditor of the county of
  4 28 legal settlement of any patient or resident who has an amount
  4 29 in excess of two hundred dollars on account in the patients'
  4 30 personal deposit fund and the amount on deposit.  The
  4 31 administrators shall direct the business manager to further
  4 32 notify the auditor of the county at least fifteen days before
  4 33 the release of funds in excess of two hundred dollars or upon
  4 34 the death of the patient or resident.  If the patient or
  4 35 resident has no county of legal settlement, notice shall be
  5  1 made to the director of the department of human services and
  5  2 the administrator of the division of the department in control
  5  3 of the institution involved.
  5  4    Sec. 9.  Section 257.19, unnumbered paragraph 2, Code 1997,
  5  5 is amended to read as follows:
  5  6    Certification of a board's intent to participate for a
  5  7 budget year, the method of funding, and the amount to be
  5  8 raised shall be made to the department of management not later
  5  9 than April March 15 of the base year.  Funding for the
  5 10 instructional support program shall be obtained from
  5 11 instructional support state aid and from local funding using
  5 12 either an instructional support property tax or a combination
  5 13 of an instructional support property tax and an instructional
  5 14 support income surtax.
  5 15    Sec. 10.  Section 257.29, unnumbered paragraph 2, Code
  5 16 1997, is amended to read as follows:
  5 17    The educational improvement program shall provide
  5 18 additional revenues each fiscal year equal to a specified
  5 19 percent of the regular program district cost of the district,
  5 20 as determined by the board but not more than the maximum
  5 21 percent authorized by the electors if an election has been
  5 22 held.  Certification of a district's participation for a
  5 23 budget year, the method of funding, and the amount to be
  5 24 raised shall be made to the department of management not later
  5 25 than April March 15 of the base year.
  5 26    Sec. 11.  Section 275.29, Code 1997, is amended to read as
  5 27 follows:
  5 28    275.29  DIVISION OF ASSETS AND LIABILITIES AFTER
  5 29 REORGANIZATION.
  5 30    Between July 1 and July 20, the board of directors of the
  5 31 newly formed school district shall meet with the boards of the
  5 32 school districts affected by the organization of the new
  5 33 school corporation, including the boards of districts
  5 34 receiving territory of the school districts affected, for the
  5 35 purpose of reaching joint agreement on an equitable division
  6  1 of the assets of the several school corporations or parts of
  6  2 school corporations and an equitable distribution of the
  6  3 liabilities of the affected corporations or parts of
  6  4 corporations.  In addition, if outstanding bonds are in
  6  5 existence in any district, the initial board of directors of
  6  6 the newly formed school district shall meet with the boards of
  6  7 all school districts affected prior to April March 15 prior to
  6  8 the school year the reorganization is effective to determine
  6  9 the distribution of the bonded indebtedness between the
  6 10 districts so that the newly formed district may certify its
  6 11 budget under the procedures specified in chapter 24.  The
  6 12 boards shall consider the mandatory levy required in section
  6 13 76.2 and shall assure the satisfaction of outstanding
  6 14 obligations of each affected school corporation.  If the
  6 15 petition includes plans for the distribution of the bonded
  6 16 indebtedness, the exclusion of territory from the reorganized
  6 17 district does not require action pursuant to this section.
  6 18    Sec. 12.  Section 279.54, unnumbered paragraph 1, Code
  6 19 1997, is amended to read as follows:
  6 20    If a majority of those voting in an election approves
  6 21 raising the additional enrichment amount for an asbestos
  6 22 project under section 279.53 and this section, not later than
  6 23 April March 15 of the previous school year the board shall
  6 24 certify to the department of management that the required
  6 25 procedures have been carried out, the method of funding the
  6 26 amount to be raised, and the department of management shall
  6 27 establish the amount of additional enrichment property tax to
  6 28 be levied or the amount of the combination of the enrichment
  6 29 property tax and the amount of enrichment income surtax to be
  6 30 imposed for each school year for which the additional
  6 31 enrichment amount for an asbestos project is authorized.  The
  6 32 enrichment property tax and income surtax, if an income surtax
  6 33 is imposed, shall be levied and imposed, collected, and paid
  6 34 to the school district in the manner provided for the
  6 35 instructional support program in sections 257.21 through
  7  1 257.26.
  7  2    Sec. 13.  Section 298.2, subsection 2, Code 1997, is
  7  3 amended to read as follows:
  7  4    2.  The board of directors of a school district may certify
  7  5 for levy by April March 15 of a school year a tax on all
  7  6 taxable property in the school district for the regular
  7  7 physical plant and equipment levy.
  7  8    Sec. 14.  Section 298.2, subsection 3, unnumbered paragraph
  7  9 2, Code 1997, is amended to read as follows:
  7 10    If a combination of a property tax and income surtax is
  7 11 used, by April March 15 of the previous school year, the board
  7 12 shall certify the percent of the income surtax to be imposed
  7 13 and the amount to be raised to the department of management
  7 14 and the department of management shall establish the rate of
  7 15 the property tax and income surtax for the school year.  The
  7 16 physical plant and equipment property tax and income surtax
  7 17 shall be levied or imposed, collected, and paid to the school
  7 18 district in the manner provided for the instructional support
  7 19 program in sections 257.21 through 257.26.
  7 20    Sec. 15.  Section 298.4, unnumbered paragraph 1, Code 1997,
  7 21 is amended to read as follows:
  7 22    The board of directors of a school district may certify for
  7 23 levy by April March 15 of a school year, a tax on all taxable
  7 24 property in the school district for a district management
  7 25 levy.  The revenue from the tax levied in this section shall
  7 26 be placed in the district management levy fund of the school
  7 27 district.  The district management levy shall be expended only
  7 28 for the following purposes:
  7 29    Sec. 16.  Section 298.10, Code 1997, is amended to read as
  7 30 follows:
  7 31    298.10  LEVY FOR CASH RESERVE.
  7 32    The board of directors of a school district may certify for
  7 33 levy by April March 15 of a school year, a tax on all taxable
  7 34 property in the school district in order to raise an amount
  7 35 for a necessary cash reserve for a school district's general
  8  1 fund.  The amount raised for a necessary cash reserve does not
  8  2 increase a school district's authorized expenditures as
  8  3 defined in section 257.7.
  8  4    Sec. 17.  Section 300.2, unnumbered paragraph 2, Code 1997,
  8  5 is amended to read as follows:
  8  6    If a majority of the votes cast upon the proposition is in
  8  7 favor of the proposition, the board shall certify the amount
  8  8 required for a fiscal year to the county board of supervisors
  8  9 by April March 15 of the preceding fiscal year.  The board of
  8 10 supervisors shall levy the amount certified.  The amount shall
  8 11 be placed in the public education and recreation levy fund of
  8 12 the district and shall be used only for the purposes specified
  8 13 in this chapter.
  8 14    Sec. 18.  Section 331.263, subsection 2, Code 1997, is
  8 15 amended to read as follows:
  8 16    2.  The governing body of the community commonwealth shall
  8 17 have the authority to levy county taxes and shall have the
  8 18 authority to levy city taxes to the extent the city tax levy
  8 19 authority is transferred by the charter to the community
  8 20 commonwealth.  A city participating in the community
  8 21 commonwealth shall transfer a portion of the city's maximum
  8 22 tax levy dollars authorized under section 384.1 384.1A or a
  8 23 portion of the city's tax levy authorized under section
  8 24 384.12, whichever is applicable, to the governing body of the
  8 25 community commonwealth.  The maximum amount of property tax
  8 26 dollars authorized to be certified under section 384.1A shall
  8 27 be reduced by an amount equal to the amount of taxes levied in
  8 28 the city by the governing body of the community commonwealth.
  8 29 The maximum rates of taxes authorized to be levied under
  8 30 sections 384.1 and section 384.12 by a city participating in
  8 31 the community commonwealth shall be reduced by an amount equal
  8 32 to the rates of the same or similar taxes levied in the city
  8 33 by the governing body of the community commonwealth.
  8 34    Sec. 19.  Section 331.301, subsection 12, Code 1997, is
  8 35 amended to read as follows:
  9  1    12.  The board of supervisors may credit funds to a reserve
  9  2 for the purposes authorized by subsection 11 of this section;
  9  3 and section 331.424, subsection 1, paragraph "f"; and section
  9  4 331.441, subsection 2, paragraph "b" 331.427, subsection 2,
  9  5 paragraph "s".  Moneys credited to the reserve, and interest
  9  6 earned on such moneys, shall remain in the reserve until
  9  7 expended for purposes authorized by subsection 11 of this
  9  8 section; and section 331.424, subsection 1, paragraph "f"; or
  9  9 section 331.441, subsection 2, paragraph "b" 331.427,
  9 10 subsection 2, paragraph "s".
  9 11    Sec. 20.  Section 331.403, subsection 1, Code 1997, is
  9 12 amended to read as follows:
  9 13    1.  Not later than October December 1 of each year on forms
  9 14 and pursuant to instructions prescribed by the department of
  9 15 management, a county shall prepare an annual financial report
  9 16 showing for each county fund the financial condition as of
  9 17 June 30 and the results of operations for the year then ended.
  9 18 Copies of the report shall be maintained as a public record at
  9 19 the auditor's office and shall be furnished to filed with the
  9 20 director of the department of management and to with the
  9 21 auditor of state by December 1.  A summary of the report, in a
  9 22 form prescribed by the director, shall be published by each
  9 23 county not later than October December 1 of each year in one
  9 24 or more newspapers which meet the requirements of section
  9 25 618.14.
  9 26    Sec. 21.  Section 331.403, subsection 3, Code 1997, is
  9 27 amended by striking the subsection and inserting in lieu
  9 28 thereof the following:
  9 29    3.  A county that fails to meet the filing deadline imposed
  9 30 by this section shall have withheld from payments to be made
  9 31 to the county pursuant to chapter 405A an amount equal to five
  9 32 cents per capita until the financial report is filed.
  9 33    Sec. 22.  Section 331.421, subsections 5 and 6, Code 1997,
  9 34 are amended by striking the subsections.
  9 35    Sec. 23.  Section 331.422, unnumbered paragraph 1, Code
 10  1 1997, is amended to read as follows:
 10  2    Subject to this section and sections 331.423 through
 10  3 331.426 and 331.425, or as otherwise provided by state law,
 10  4 the board of each county shall certify property taxes annually
 10  5 at its March session to be levied for county purposes as
 10  6 follows:
 10  7    Sec. 24.  Section 331.423, Code 1997, is amended by
 10  8 striking the section and inserting in lieu thereof the
 10  9 following:
 10 10    331.423  PROPERTY TAX LIMITATION.
 10 11    1.  a.  (1)  For taxes payable in the fiscal year beginning
 10 12 July 1, 1998, the maximum amount of property tax dollars which
 10 13 may be certified by a county for general county services and
 10 14 rural county services shall be computed as follows:
 10 15    (a)  The amount of property tax dollars certified by the
 10 16 county for taxes payable in the fiscal year beginning July 1,
 10 17 1996, multiplied by the county inflation factor for the fiscal
 10 18 year beginning July 1, 1997, plus the amount of county growth
 10 19 dollars computed for the fiscal year beginning July 1, 1997.
 10 20    (b)  The amount computed in subparagraph (a) multiplied by
 10 21 the county inflation factor for the fiscal year beginning July
 10 22 1, 1998, plus the amount of county growth dollars for the
 10 23 fiscal year beginning July 1, 1998.
 10 24    (2)  For purposes of paragraph "a", when computing county
 10 25 growth dollars for the fiscal years beginning July 1, 1997,
 10 26 and July 1, 1998, the previous year's levy rate shall include
 10 27 only the levies for the following:
 10 28    (a)  General county services under section 331.422,
 10 29 subsection 1.
 10 30    (b)  Rural county services under section 331.422,
 10 31 subsection 2.
 10 32    (c)  Services funded by supplemental levy under section
 10 33 331.424, Code 1997 but only for computing county growth
 10 34 dollars for the fiscal year beginning July 1, 1997.
 10 35    (d)  Cemetery levy under section 331.424B, Code 1997, but
 11  1 only for computing county growth dollars for the fiscal year
 11  2 beginning July 1, 1997.
 11  3    (3)  For purposes of this paragraph, "amount of property
 11  4 tax dollars certified by the county for taxes payable in the
 11  5 fiscal year beginning July 1, 1996" shall include only the
 11  6 levies for the following:
 11  7    (a)  General county services under section 331.422,
 11  8 subsection 1.
 11  9    (b)  Rural county services under section 331.422,
 11 10 subsection 2.
 11 11    (c)  Services funded by supplemental levy under section
 11 12 331.424, Code 1997.
 11 13    (d)  Cemetery levy under section 331.424B, Code 1997.
 11 14    b.  For taxes payable in the fiscal year beginning July 1,
 11 15 1999, the maximum amount of property tax dollars which may be
 11 16 certified by a county for general and rural county services
 11 17 shall not exceed an amount equal to the maximum amount of
 11 18 property tax dollars computed under this section for the
 11 19 fiscal year beginning July 1, 1998, times the county inflation
 11 20 factor for the fiscal year plus the amount of county growth
 11 21 dollars for the fiscal year.
 11 22    c.  For taxes payable in subsequent fiscal years, the
 11 23 maximum amount of property tax dollars which may be certified
 11 24 by a county for taxes payable in a fiscal year for general and
 11 25 rural county services shall not exceed an amount equal to the
 11 26 maximum amount of property tax dollars computed under this
 11 27 section for the previous fiscal year times the county
 11 28 inflation factor for the fiscal year plus the amount of county
 11 29 growth dollars for the fiscal year.
 11 30    2.  The limitation provided in subsection 1 does not apply
 11 31 to the levies made for the following:
 11 32    a.  Debt service to be deposited into the debt service fund
 11 33 pursuant to section 331.430.
 11 34    b.  Taxes approved by a vote of the people.
 11 35    c.  Hospitals pursuant to chapters 37, 347, and 347A.
 12  1    d.  Mental health, mental retardation, and developmental
 12  2 disabilities services fund under section 331.424A.
 12  3    3.  A county allowed to levy additional taxes for the
 12  4 fiscal year beginning July 1, 1997, using the appeal
 12  5 procedures under section 444.25B, may apply to the state
 12  6 appeal board by August 15, 1997, to have the amount of
 12  7 additional taxes included in the maximum taxes which may be
 12  8 levied for the fiscal year beginning July 1, 1998.  The
 12  9 application shall be in the form and manner prescribed by the
 12 10 director of the department of management.
 12 11    4.  A county which reduced the amount of taxes certified
 12 12 pursuant to section 444.25B for the fiscal year beginning July
 12 13 1, 1996, by more than ten percent over the previous fiscal
 12 14 year may apply to the state appeal board by August 15, 1997,
 12 15 to have the amount of the reduction included in the maximum
 12 16 taxes which may be levied for the fiscal year beginning July
 12 17 1, 1998.  The application shall be in the form and manner
 12 18 prescribed by the director of the department of management.
 12 19    5.  A county in which local option tax revenues were
 12 20 collected for the fiscal year beginning July 1, 1996, upon
 12 21 repeal of that local option tax, may apply to the state appeal
 12 22 board on forms, and in the manner prescribed by the department
 12 23 of management, for an adjustment to the maximum property tax
 12 24 dollars allowed under this section in an amount equivalent to
 12 25 that portion of the local option tax which had been applied to
 12 26 property tax relief.
 12 27    6.  A county which did not certify the maximum levy
 12 28 authorized for the county's mental health, mental retardation,
 12 29 and developmental disabilities services fund under section
 12 30 331.424A, subsection 4, for the fiscal year beginning July 1,
 12 31 1996, may certify up to the maximum authorized levy under the
 12 32 services fund for the fiscal year beginning July 1, 1997, and
 12 33 subsequent fiscal years.  However, any amount of increase in
 12 34 the certified services fund levy under this subsection over
 12 35 the highest amount the county has ever certified for the
 13  1 services fund shall be offset by an equivalent decrease in the
 13  2 amount certified by the county for general county services.
 13  3    7.  a.  For purposes of this section, "county inflation
 13  4 factor" means the percent change, computed to two decimal
 13  5 places, between the preliminary price index for the third
 13  6 quarter of the calendar year ending just prior to the
 13  7 beginning of the fiscal year for which the index is determined
 13  8 and the revised price index for the third quarter of the
 13  9 calendar year immediately prior to that calendar year, as
 13 10 published in the same issue in which such preliminary third
 13 11 quarter price index is first published, plus one hundred
 13 12 percent.  The price index used shall be the state and local
 13 13 government chain-type price index used in the quantity and
 13 14 price indexes for gross domestic product, as published by the
 13 15 bureau of economic analysis of the United States department of
 13 16 commerce in the national income and products accounts as
 13 17 published in the survey of current business.
 13 18    b.  For purposes of this section, "county growth dollars"
 13 19 means the product of the previous fiscal year's levy rate
 13 20 times the lesser of the increase in taxable valuation over the
 13 21 previous year's taxable valuation or the increase in taxable
 13 22 valuation due to new construction, additions or improvements
 13 23 to existing structures, remodeling of existing structures for
 13 24 which a building permit is required, and due to phasing out of
 13 25 tax exemptions.  By September 1 of each year, city and county
 13 26 assessors shall certify to the department of management, on
 13 27 forms prescribed by the department, the valuations necessary
 13 28 to compute county growth dollars.
 13 29    Sec. 25.  Section 331.424A, subsection 4, Code 1997, is
 13 30 amended to read as follows:
 13 31    4.  For the fiscal year beginning July 1, 1996, and for
 13 32 each subsequent fiscal year, the county shall certify a levy
 13 33 for payment of services.  For each fiscal year, county
 13 34 revenues from taxes imposed by the county credited to the
 13 35 services fund shall not exceed an amount equal to the amount
 14  1 of base year expenditures for services as defined in section
 14  2 331.438, less the amount of property tax relief to be received
 14  3 pursuant to section 426B.2, subsections 1 and 3, in the fiscal
 14  4 year for which the budget is certified.  The county auditor
 14  5 and the board of supervisors shall reduce the amount of the
 14  6 levy certified for the services fund by the amount of property
 14  7 tax relief to be received.  A levy certified under this
 14  8 section is not subject to the appeal provisions of sections
 14  9 331.426 and 444.25B section 331.425 or to any other provision
 14 10 in law authorizing a county to exceed, increase, or appeal a
 14 11 property tax levy limit a limitation on property taxes.
 14 12    Sec. 26.  Section 331.425, Code 1997, is amended by
 14 13 striking the section and inserting in lieu thereof the
 14 14 following:
 14 15    331.425  ADDITIONAL TAXES – SPECIAL ELECTION.
 14 16    1.  The board may certify additional taxes to be levied in
 14 17 excess of the amount otherwise permitted under section
 14 18 331.423, for a period of time not to exceed five years if the
 14 19 proposition to certify additional taxes has been submitted at
 14 20 an election and received a favorable majority of the votes
 14 21 cast on the proposition.  The question may be submitted at the
 14 22 general election in the even-numbered year, in conjunction
 14 23 with the regular city election, or at a special election.  If
 14 24 the question is submitted in conjunction with the regular city
 14 25 election, the county shall pay that portion of election costs
 14 26 attributable to the county.
 14 27    2.  A special election is subject to the following:
 14 28    a.  The election shall be held only if the board gives
 14 29 notice to the county commissioner of elections, not later than
 14 30 thirty-two days before the first Tuesday in March, that the
 14 31 election is to be held.
 14 32    b.  The special election shall be held on the first Tuesday
 14 33 in March and be conducted by the county commissioner of
 14 34 elections.
 14 35    c.  Notice of the proposed special election shall be
 15  1 published in a newspaper not less than ten days nor more than
 15  2 twenty days before the date of the special election.
 15  3    d.  The canvass shall be held beginning at one p.m. on the
 15  4 second day which is not a holiday following the special
 15  5 election.
 15  6    e.  The election provisions of this subsection shall
 15  7 supersede other provisions for elections only to the extent
 15  8 necessary to comply with the provisions of this section.
 15  9    3.  The proposition to be submitted shall be substantially
 15 10 in the following form:
 15 11    Shall the county of _________ levy additional property
 15 12 taxes up to the amount of $____ each year for ____ years
 15 13 beginning next July 1 in excess of the statutory limit
 15 14 otherwise allowed for the (general county services or rural
 15 15 county services) fund?
 15 16    4.  The additional taxes levied by authority of an election
 15 17 held pursuant to this section may be eliminated at any time by
 15 18 petition and election.  The petition must be signed by
 15 19 eligible electors of the county equal in number to at least
 15 20 twenty-five percent of the votes cast in the county for the
 15 21 office of president of the United States or governor at the
 15 22 preceding general election.  The petition must be filed in the
 15 23 office of the county auditor not later than seventy-six days
 15 24 before the general election and not later than fifty-four days
 15 25 before the regular city election.  The question to eliminate
 15 26 the additional taxes shall be placed on the ballot at the next
 15 27 following regular general election or city election.
 15 28    Sec. 27.  Section 331.427, subsection 2, paragraph l, Code
 15 29 1997, is amended to read as follows:
 15 30    l.  Services listed in section 331.424, subsection 1 and
 15 31 section 331.554.
 15 32    Sec. 28.  Section 331.427, subsection 2, Code 1997, is
 15 33 amended by adding the following new paragraphs:
 15 34    NEW PARAGRAPH.  n.  To the extent that the county is
 15 35 obligated by statute to pay the charges for:
 16  1    (1)  The costs of inpatient or outpatient substance abuse
 16  2 admission, commitment, transportation, care, and treatment at
 16  3 any of the following:
 16  4    (a)  The alcoholic treatment center at Oakdale.  However,
 16  5 the county may require that an admission to the center shall
 16  6 be reported to the board by the center within five days as a
 16  7 condition of the payment of county funds for that admission.
 16  8    (b)  A state mental health institute, or a community-based
 16  9 public or private facility or service.
 16 10    (2)  Care of children admitted or committed to the Iowa
 16 11 juvenile home at Toledo.
 16 12    (3)  Clothing, transportation, medical, or other services
 16 13 provided persons attending the Iowa braille and sight saving
 16 14 school, the Iowa school for the deaf, or the state hospital-
 16 15 school for children with severe disabilities at Iowa City, for
 16 16 which the county becomes obligated to pay pursuant to sections
 16 17 263.12, 269.2, and 270.4 through 270.7.
 16 18    NEW PARAGRAPH.  o.  Foster care and related services
 16 19 provided under court order to a child who is under the
 16 20 jurisdiction of the juvenile court, including court-ordered
 16 21 costs for a guardian ad litem under section 232.71.
 16 22    NEW PARAGRAPH.  p.  Elections, and voter registration
 16 23 pursuant to chapter 48A.
 16 24    NEW PARAGRAPH.  q.  Employee benefits under chapters 96,
 16 25 97B, and 97C, which are associated with salaries for general
 16 26 county services.
 16 27    NEW PARAGRAPH.  r.  Joint county and city building
 16 28 authorities established under section 346.27, as provided in
 16 29 subsection 22 of that section.
 16 30    NEW PARAGRAPH.  s.  Tort liability insurance, property
 16 31 insurance, and any other insurance that may be necessary in
 16 32 the operation of the county, costs of a self-insurance
 16 33 program, costs of a local government risk pool, and amounts
 16 34 payable under any insurance agreements to provide or procure
 16 35 such insurance, self-insurance program, or local government
 17  1 risk pool.
 17  2    NEW PARAGRAPH.  t.  The maintenance and operation of the
 17  3 courts, including but not limited to the salary and expenses
 17  4 of the clerk of the district court and other employees of the
 17  5 clerk's office, and bailiffs, court costs if the prosecution
 17  6 fails or if the costs cannot be collected from the person
 17  7 liable, costs and expenses of prosecution under section
 17  8 189A.17, salaries and expenses of juvenile court officers
 17  9 under chapter 602, court-ordered costs in domestic abuse cases
 17 10 under section 236.5, the county's expense for confinement of
 17 11 prisoners under chapter 356A, temporary assistance to the
 17 12 county attorney, county contributions to a retirement system
 17 13 for bailiffs, reimbursement for judicial magistrates under
 17 14 section 602.6501, claims filed under section 622.93,
 17 15 interpreters' fees under section 622B.7, uniform citation and
 17 16 complaint supplies under section 805.6, and costs of
 17 17 prosecution under section 815.13.
 17 18    NEW PARAGRAPH.  u.  Court-ordered costs of conciliation
 17 19 procedures under section 598.16.
 17 20    NEW PARAGRAPH.  v.  Establishment and maintenance of a
 17 21 joint county indigent defense fund pursuant to an agreement
 17 22 under section 28E.19.
 17 23    NEW PARAGRAPH.  w.  The maintenance and operation of a
 17 24 local emergency management agency established pursuant to
 17 25 chapter 29C.
 17 26    Sec. 29.  Section 331.427, Code 1997, is amended by adding
 17 27 the following new subsection:
 17 28    NEW SUBSECTION.  4.  The board may require a public or
 17 29 private facility, as a condition of receiving payment from
 17 30 county funds for services it has provided, to furnish the
 17 31 board with a statement of the income, assets, and legal
 17 32 residence including township and county of each person who has
 17 33 received services from that facility for which payment has
 17 34 been made from county funds under subsection 2, paragraphs "n"
 17 35 and "o".  However, the facility shall not disclose to anyone
 18  1 the name or street or route address of a person receiving
 18  2 services for which commitment is not required, without first
 18  3 obtaining that person's written permission.
 18  4    Parents or other persons may voluntarily reimburse the
 18  5 county or state for the reasonable cost of caring for a
 18  6 patient or an inmate in a county or state facility.
 18  7    Sec. 30.  Section 331.428, subsection 2, paragraph d, Code
 18  8 1997, is amended by striking the paragraph and inserting in
 18  9 lieu thereof the following:
 18 10    d.  Employee benefits under chapters 96, 97B, and 97C,
 18 11 which are associated with salaries for rural county services.
 18 12    Sec. 31.  Section 331.428, subsection 2, Code 1997, is
 18 13 amended by adding the following new paragraph:
 18 14    NEW PARAGRAPH.  e.  An aviation authority under chapter
 18 15 330A, to the extent that the county contributes to the
 18 16 authority under section 330A.15.
 18 17    Sec. 32.  Section 331.430, subsection 2, paragraph c, Code
 18 18 1997, is amended to read as follows:
 18 19    c.  Payments required to be made from the debt service fund
 18 20 under a lease or lease-purchase agreement if the lease or
 18 21 lease-purchase agreement is for an essential county purpose as
 18 22 defined in section 331.441.
 18 23    Sec. 33.  Section 331.434, unnumbered paragraph 1, Code
 18 24 1997, is amended to read as follows:
 18 25    Annually, the board of each county, subject to sections
 18 26 331.423 through 331.426 and 331.425, and other applicable
 18 27 state law, shall prepare and adopt a budget, certify taxes,
 18 28 and provide appropriations as follows:
 18 29    Sec. 34.  Section 331.434, subsection 3, Code 1997, is
 18 30 amended to read as follows:
 18 31    3.  The board shall set a time and place for a public
 18 32 hearing on the budget before the final certification date and
 18 33 shall publish notice of the hearing not less than ten nor more
 18 34 than twenty days prior to the hearing in the county newspapers
 18 35 selected under chapter 349.  A summary of the proposed budget,
 19  1 in the form prescribed by the director of the department of
 19  2 management, shall be included in the notice.  Proof of
 19  3 publication shall be filed with and preserved by the auditor.
 19  4 A levy is not valid unless and until the notice is published
 19  5 and filed.  The department of management shall prescribe the
 19  6 form for the public hearing notice for use by counties.
 19  7    Sec. 35.  Section 331.434, Code 1997, is amended by adding
 19  8 the following new subsection:
 19  9    NEW SUBSECTION.  7.  Taxes levied by a county whose budget
 19 10 is certified after March 15 shall be limited to the prior
 19 11 year's budget amount.  However, this penalty may be waived by
 19 12 the director of the department of management if the county
 19 13 demonstrates that the March 15 deadline was missed because of
 19 14 circumstances beyond the control of the county.
 19 15    Sec. 36.  Section 331.435, unnumbered paragraph 1, Code
 19 16 1997, is amended to read as follows:
 19 17    The board may amend the adopted county budget, subject to
 19 18 sections 331.423 through 331.426 and 331.425, and other
 19 19 applicable state law, to permit increases in any class of
 19 20 proposed expenditures contained in the budget summary
 19 21 published under section 331.434, subsection 3.
 19 22    Sec. 37.  Section 331.439, subsection 1, paragraph a, Code
 19 23 1997, is amended to read as follows:
 19 24    a.  The county accurately reported by October 15 December 1
 19 25 the county's expenditures for mental health, mental
 19 26 retardation, and developmental disabilities services for the
 19 27 previous fiscal year on forms prescribed by the department of
 19 28 human services.
 19 29    Sec. 38.  Section 331.441, subsection 2, paragraph b,
 19 30 subparagraph (6), Code 1997, is amended to read as follows:
 19 31    (6)  Funding or refunding outstanding indebtedness if the
 19 32 outstanding indebtedness exceeds five thousand dollars on the
 19 33 first day of January, April, June or September in any year was
 19 34 created for a purpose for which general obligation bonds might
 19 35 have been issued in the original instance.  However, a county
 20  1 shall not levy taxes to repay refunding bonds for bridges on
 20  2 property within cities.
 20  3    Sec. 39.  Section 331.441, subsection 2, paragraph b,
 20  4 subparagraphs (7), (8), (10), (13), and (14), Code 1997, are
 20  5 amended by striking the subparagraphs.
 20  6    Sec. 40.  Section 331.442, subsection 5, is amended by
 20  7 striking the subsection.
 20  8    Sec. 41.  Section 357B.8, subsection 2, Code 1997, is
 20  9 amended to read as follows:
 20 10    2.  In lieu of subsection 1, a benefited fire district that
 20 11 includes a city within the boundaries of the fire district may
 20 12 certify an annual tax levy not exceeding forty and one-half
 20 13 sixty and three-fourths cents per thousand dollars of assessed
 20 14 valuation of the taxable property within the city for the
 20 15 purpose of fire protection.  The benefited fire district shall
 20 16 certify the tax levy as provided in this subsection only after
 20 17 agreement granted by resolution of the city council.  The
 20 18 amount of property tax dollars to be collected from the tax
 20 19 rate levied under this subsection shall reduce by an equal
 20 20 amount the maximum tax levy dollars authorized for the general
 20 21 fund of that city under section 384.1 384.1A.  If the district
 20 22 levies directly against property within a city to provide fire
 20 23 protection for that city, the city shall not be responsible
 20 24 for providing fire protection as provided in section 364.16,
 20 25 and shall have no liability for the method, manner, or means
 20 26 in which the district provides the fire protection.
 20 27    Sec. 42.  Section 373.10, Code 1997, is amended to read as
 20 28 follows:
 20 29    373.10  TAXING AUTHORITY.
 20 30    The metropolitan council shall have the authority to levy
 20 31 city taxes to the extent the city tax levy authority is
 20 32 transferred by the charter to the metropolitan council.  A
 20 33 member city shall transfer a portion of the city's maximum tax
 20 34 levy dollars authorized under section 384.1 384.1A, or a
 20 35 portion of the city's tax levy authorized under section
 21  1 384.12, whichever is applicable, to the metropolitan council.
 21  2 The maximum amount of property tax dollars authorized to be
 21  3 certified shall be reduced by an amount equal to the amount of
 21  4 taxes levied in the member city by the metropolitan council.
 21  5 The maximum rates of taxes authorized to be levied under
 21  6 sections 384.1 and section 384.12 by a member city shall be
 21  7 reduced by an amount equal to the rates of the same or similar
 21  8 taxes levied in the city by the metropolitan council.
 21  9    Sec. 43.  Section 384.1, Code 1997, is amended to read as
 21 10 follows:
 21 11    384.1  TAXES CERTIFIED.
 21 12    A Subject to the limitation in section 384.1A, a city may
 21 13 certify taxes to be levied by the county on all taxable
 21 14 property within the city limits, for all city government
 21 15 purposes.  However, the tax levied by a city on tracts of land
 21 16 and improvements thereon used and assessed for agricultural or
 21 17 horticultural purposes, shall not exceed three dollars and
 21 18 three-eighths cents per thousand dollars of assessed value in
 21 19 any year.  Improvements located on such tracts of land and not
 21 20 used for agricultural or horticultural purposes and all
 21 21 residential dwellings are subject to the same rate of tax
 21 22 levied by the city on all other taxable property within the
 21 23 city.  A city's tax levy for the general fund shall not exceed
 21 24 eight dollars and ten cents per thousand dollars of taxable
 21 25 value in any tax year, except for the levies authorized in
 21 26 section 384.12.
 21 27    Sec. 44.  NEW SECTION.  384.1A  PROPERTY TAX LIMITATION.
 21 28    1.  a.  (1)  For taxes payable in the fiscal year beginning
 21 29 July 1, 1998, the maximum amount of property tax dollars which
 21 30 may be certified by a city for general city purposes shall be
 21 31 computed as follows:
 21 32    (a)  The amount of property tax dollars certified by the
 21 33 city for taxes payable in the fiscal year beginning July 1,
 21 34 1996, multiplied by the city inflation factor for the fiscal
 21 35 year beginning July 1, 1997, plus the amount of city growth
 22  1 dollars computed for the fiscal year beginning July 1, 1997.
 22  2    (b)  The amount computed in subparagraph (a) multiplied by
 22  3 the city inflation factor for the fiscal year beginning July
 22  4 1, 1998, plus the amount of city growth dollars for the fiscal
 22  5 year beginning July 1, 1998.
 22  6    (2)  For purposes of paragraph "a", when computing city
 22  7 growth dollars for the fiscal years beginning July 1, 1997,
 22  8 and July 1, 1998, the previous year's levy rate shall include
 22  9 only the following levies:
 22 10    (a)  For city government purposes under section 384.1.
 22 11    (b)  For trust and agency funds under section 384.6.
 22 12    (c)  For the emergency fund under section 384.8, Code 1997,
 22 13 but only for computing county growth dollars for the fiscal
 22 14 year beginning July 1, 1997.
 22 15    (d)  For additional taxes under section 384.12, subsections
 22 16 8, 10 through 16, 18, 20, and 22, Code 1997, but only for
 22 17 computing county growth dollars for the fiscal year beginning
 22 18 July 1, 1997.
 22 19    (3)  For purposes of this paragraph, "amount of property
 22 20 tax dollars certified by the city for taxes payable in the
 22 21 fiscal year beginning July 1, 1996" shall include only the
 22 22 following levies:
 22 23    (a)  For city government purposes under section 384.1.
 22 24    (b)  For trust and agency funds under section 384.6.
 22 25    (c)  For the emergency fund under section 384.8, Code 1997.
 22 26    (d)  For additional taxes under section 384.12, subsections
 22 27 8, 10 through 16, 18, 20, and 22, Code 1997.
 22 28    b.  For taxes payable in the fiscal year beginning July 1,
 22 29 1999, the maximum amount of property tax dollars which may be
 22 30 certified by a city for the levy for city government purposes
 22 31 under section 384.1 shall not exceed an amount equal to the
 22 32 maximum amount of property tax dollars computed under this
 22 33 section for the fiscal year beginning July 1, 1998, times the
 22 34 city inflation factor for the fiscal year plus the amount of
 22 35 city growth dollars for the fiscal year.
 23  1    c.  For taxes payable in subsequent fiscal years, the
 23  2 maximum amount of property tax dollars which may be certified
 23  3 by a city for taxes payable in a fiscal year for city
 23  4 government purposes under section 384.1 shall not exceed an
 23  5 amount equal to the maximum amount of property tax dollars
 23  6 computed under this section for the previous fiscal year times
 23  7 the city inflation factor plus the amount of city growth
 23  8 dollars.
 23  9    2.  The limitations provided in subsection 1 do not apply
 23 10 to the levies made for the following:
 23 11    (a)  Debt service to be deposited into the debt service
 23 12 fund pursuant to section 384.4.
 23 13    (b)  Taxes approved by a vote of the people.
 23 14    (c)  Levies on tracts of land used and assessed for
 23 15 agricultural or horticultural purposes under section 384.1.
 23 16    3.  A city which reduced the amount of taxes certified for
 23 17 the fiscal year beginning July 1, 1996, by more than ten
 23 18 percent over the previous fiscal year may apply to the state
 23 19 appeal board by August 15, 1997, to have the amount of the
 23 20 reduction included in the maximum taxes which may be levied
 23 21 for the fiscal year beginning July 1, 1998.  The application
 23 22 shall be in the form and manner prescribed by the director of
 23 23 the department of management.
 23 24    4.  A city in which local option tax revenues were
 23 25 collected for the fiscal year beginning July 1, 1996, upon
 23 26 repeal of that local option tax, may apply to the state appeal
 23 27 board on forms, and in the manner prescribed by the department
 23 28 of management for an adjustment to the maximum property tax
 23 29 dollars allowed under this section in an amount equivalent to
 23 30 that portion of the local option tax which had been applied to
 23 31 property tax relief.
 23 32    5.  a.  For purposes of this section, "city inflation
 23 33 factor" means the percent change, computed to two decimal
 23 34 places, between the preliminary price index for the third
 23 35 quarter of the calendar year ending just prior to the
 24  1 beginning of the fiscal year for which the index is determined
 24  2 and the revised price index for the third quarter of the
 24  3 calendar year immediately prior to that calendar year, as
 24  4 published in the same issue in which such preliminary third
 24  5 quarter price index is first published, plus one hundred
 24  6 percent.  The price index used shall be the state and local
 24  7 government chain-type price index used in the quantity and
 24  8 price indexes for gross domestic product, as published by the
 24  9 bureau of economic analysis of the United States department of
 24 10 commerce in the national income and products accounts as
 24 11 published in the survey of current business.
 24 12    b.  For purposes of this section, "city growth dollars"
 24 13 means the product of the previous fiscal year's levy rate
 24 14 times the lesser of the increase in taxable valuation over the
 24 15 previous year's taxable valuation or the increase in taxable
 24 16 valuation due to new construction, additions or improvements
 24 17 to existing structures, remodeling of existing structures for
 24 18 which a building permit is required, due to annexation, and
 24 19 due to phasing out of tax exemptions.  By September 1 of each
 24 20 year, city and county assessors shall certify to the
 24 21 department of management, on forms prescribed by the
 24 22 department, the valuations necessary to compute city growth
 24 23 dollars.
 24 24    Sec. 45.  Section 384.3, Code 1997, is amended to read as
 24 25 follows:
 24 26    384.3  GENERAL FUND.
 24 27    All moneys received for city government purposes from taxes
 24 28 and other sources must be credited to the general fund of the
 24 29 city, except that moneys received for the purposes of the debt
 24 30 service fund, the trust and agency funds, the capital
 24 31 improvements reserve fund, the emergency fund and other funds
 24 32 established by state law must be deposited as otherwise
 24 33 required or authorized by state law.  All moneys received by a
 24 34 city from the federal government must be reported to the
 24 35 department of management who shall transmit a copy to the
 25  1 legislative fiscal bureau.
 25  2    Sec. 46.  Section 384.4, subsections 3 and 4, Code 1997,
 25  3 are amended to read as follows:
 25  4    3.  Payments required to be made from the debt service fund
 25  5 under a lease or lease-purchase agreement if the lease or
 25  6 lease-purchase agreement is for an essential corporate purpose
 25  7 as defined in section 384.24.
 25  8    4.  Payments required to be made from the debt service fund
 25  9 under a loan agreement if the loan agreement is for an
 25 10 essential corporate purpose as defined in section 384.24.
 25 11    Sec. 47.  Section 384.6, subsection 1, Code 1997, is
 25 12 amended by striking the subsection.
 25 13    Sec. 48.  Section 384.12, unnumbered paragraph 1, Code
 25 14 1997, is amended to read as follows:
 25 15    A city may certify, for the general fund levy, taxes which
 25 16 are not subject to the limit provided in section 384.1 384.1A,
 25 17 and which are in addition to any other moneys the city may
 25 18 wish to spend for such purposes, as follows:
 25 19    Sec. 49.  Section 384.12, subsections 8, 10 through 16, 18,
 25 20 20, and 22, Code 1997, are amended by striking the
 25 21 subsections.
 25 22    Sec. 50.  NEW SECTION.  384.12A  ADDITIONAL TAXES –
 25 23 SPECIAL ELECTION.
 25 24    1.  The council may certify additional taxes to be levied
 25 25 in excess of the amount otherwise permitted under section
 25 26 384.1A, for a period of time not to exceed five years if the
 25 27 proposition to certify additional taxes has been submitted at
 25 28 an election and received a favorable majority of the votes
 25 29 cast on the proposition.  The question may be submitted at the
 25 30 general election in the even-numbered year, at the regular
 25 31 city election, or at a special election.
 25 32    2.  A special election is subject to the following:
 25 33    a.  The special election shall be held only if the council
 25 34 gives notice to the county commissioner of elections, not
 25 35 later than thirty-two days before the first Tuesday in March,
 26  1 that the election is to be held.
 26  2    b.  The special election shall be held on the first Tuesday
 26  3 in March and be conducted by the county commissioner of
 26  4 elections.
 26  5    c.  Notice of the proposed special election shall be
 26  6 published in a newspaper not less than ten days but not more
 26  7 than twenty days before the date of the special election.
 26  8    d.  The canvass shall be held beginning at one p.m. on the
 26  9 second day which is not a holiday following the special
 26 10 election.
 26 11    e.  The cost of the special election shall be borne by the
 26 12 city.
 26 13    f.  The election provisions of this subsection shall
 26 14 supersede other provisions for elections only to the extent
 26 15 necessary to comply with the provisions of this section.
 26 16    3.  The proposition to be submitted at an election shall be
 26 17 substantially in the following form:
 26 18    Shall the city of _________ levy additional property taxes
 26 19 up to the amount of $____ each year for ____ years beginning
 26 20 next July 1 in excess of the statutory limit otherwise
 26 21 allowed?
 26 22    4.  The additional taxes levied by authority of an election
 26 23 held pursuant to this section may be eliminated at any time by
 26 24 petition and election.  The petition must be signed by
 26 25 eligible electors of the county equal in number to at least
 26 26 twenty-five percent of the votes cast in the county for the
 26 27 office of president of the United States or governor at the
 26 28 preceding general election.  The petition must be filed in the
 26 29 office of the city clerk not later than seventy-six days
 26 30 before the general election and not later than fifty-four days
 26 31 before the regular city election.  The city clerk shall file
 26 32 valid petitions with the county commissioner of elections not
 26 33 later than sixty-nine days before the general election and
 26 34 forty-seven days before the regular city election.  The
 26 35 question to eliminate the additional taxes shall be placed on
 27  1 the ballot at the next following regular general election or
 27  2 city election.
 27  3    Sec. 51.  Section 384.15, subsection 1, Code 1997, is
 27  4 amended to read as follows:
 27  5    1.  Promulgate Adopt rules relating to budget amendments
 27  6 and the procedures for transferring moneys between funds, and
 27  7 other rules necessary or desirable in order to exercise its
 27  8 powers and perform its duties, including rules necessary to
 27  9 implement section 384.6, subsection 1.  The committee's rules
 27 10 are subject to chapter 17A as applicable.
 27 11    Sec. 52.  Section 384.16, subsection 3, Code 1997, is
 27 12 amended to read as follows:
 27 13    3.  The council shall set a time and place for public
 27 14 hearing on the budget before the final certification date and
 27 15 shall publish notice of the hearing not less than ten nor more
 27 16 than twenty days before the hearing as provided in section
 27 17 362.3 in a newspaper published at least once weekly and having
 27 18 general circulation in the city.  However, if the city has a
 27 19 population of two hundred or less, publication may be made by
 27 20 posting in three public places in the city.  A summary of the
 27 21 proposed budget shall be included in the notice. Proof of
 27 22 publication must be filed with the county auditor.  The
 27 23 department of management shall prescribe the form for the
 27 24 public hearing notice for use by cities.
 27 25    Sec. 53.  Section 384.16, Code 1997, is amended by adding
 27 26 the following new subsection:
 27 27    NEW SUBSECTION.  6.  Taxes levied by a city whose budget is
 27 28 certified after March 15 shall be limited to the prior year's
 27 29 budget amount.  However, this penalty may be waived by the
 27 30 director of the department of management if the city
 27 31 demonstrates that the March 15 deadline was missed because of
 27 32 circumstances beyond the control of the city.
 27 33    Sec. 54.  Section 384.24, subsection 3, paragraph f, Code
 27 34 1997, is amended to read as follows:
 27 35    f.  The settlement, adjustment, renewing, or extension of
 28  1 any part or all of the legal outstanding indebtedness of a
 28  2 city, whether evidenced by bonds, warrants, or judgments, or
 28  3 the funding or refunding of the same, whether or not if such
 28  4 indebtedness was created for a purpose for which general
 28  5 obligation bonds might have been issued in the original
 28  6 instance.
 28  7    Sec. 55.  Section 384.24, subsection 3, paragraphs o, q, s,
 28  8 and u, Code 1997, are amended by striking the paragraphs.
 28  9    Sec. 56.  Section 384.26, subsection 5, Code 1997, is
 28 10 amended by striking the subsection.
 28 11    Sec. 57.  Section 384.110, Code 1997, is amended to read as
 28 12 follows:
 28 13    384.110  INSURANCE, SELF-INSURANCE, AND RISK POOLING FUNDS.
 28 14    A city may credit funds to a fund or funds for the purposes
 28 15 authorized by section 364.4, subsection 5; section 384.12,
 28 16 subsection 18; or section 384.24, subsection 3, paragraph "s".
 28 17 Moneys credited to the fund or funds, and interest earned on
 28 18 such moneys, shall remain in the fund or funds until expended
 28 19 for purposes authorized by section 364.4, subsection 5;
 28 20 section 384.12, subsection 18; or section 384.24, subsection
 28 21 3, paragraph "s".
 28 22    Sec. 58.  Section 386.8, Code 1997, is amended to read as
 28 23 follows:
 28 24    386.8  OPERATION TAX.
 28 25    A city may establish a self-supported improvement district
 28 26 operation fund, and may certify taxes not to exceed the rate
 28 27 limitation as established in the ordinance creating the
 28 28 district, or any amendment thereto, each year to be levied for
 28 29 the fund against all of the property in the district, for the
 28 30 purpose of paying the administrative expenses of the district,
 28 31 which may include but are not limited to administrative
 28 32 personnel salaries, a separate administrative office, planning
 28 33 costs including consultation fees, engineering fees,
 28 34 architectural fees, and legal fees and all other expenses
 28 35 reasonably associated with the administration of the district
 29  1 and the fulfilling of the purposes of the district.  The taxes
 29  2 levied for this fund may also be used for the purpose of
 29  3 paying maintenance expenses of improvements or self-
 29  4 liquidating improvements for a specified length of time with
 29  5 one or more options to renew if such is clearly stated in the
 29  6 petition which requests the council to authorize construction
 29  7 of the improvement or self-liquidating improvement, whether or
 29  8 not such petition is combined with the petition requesting
 29  9 creation of a district.  Parcels of property which are
 29 10 assessed as residential property for property tax purposes are
 29 11 exempt from the tax levied under this section except
 29 12 residential properties within a duly designated historic
 29 13 district.  A tax levied under this section is not subject to
 29 14 the levy property tax limitation in section 384.1 384.1A.
 29 15    Sec. 59.  Section 386.9, Code 1997, is amended to read as
 29 16 follows:
 29 17    386.9  CAPITAL IMPROVEMENT TAX.
 29 18    A city may establish a capital improvement fund for a
 29 19 district and may certify taxes, not to exceed the rate
 29 20 established by the ordinance creating the district, or any
 29 21 subsequent amendment thereto, each year to be levied for the
 29 22 fund against all of the property in the district, for the
 29 23 purpose of accumulating moneys for the financing or payment of
 29 24 a part or all of the costs of any improvement or self-
 29 25 liquidating improvement.  However, parcels of property which
 29 26 are assessed as residential property for property tax purposes
 29 27 are exempt from the tax levied under this section except
 29 28 residential properties within a duly designated historic
 29 29 district.  A tax levied under this section is not subject to
 29 30 the levy limitations property tax limitation in section 384.1
 29 31 or 384.7 384.1A.
 29 32    Sec. 60.  Section 445.5, Code 1997, is amended to read as
 29 33 follows:
 29 34    445.5  STATEMENT AND RECEIPT.
 29 35    1.  As soon as practicable after receiving the tax list
 30  1 prescribed in chapter 443, the treasurer shall deliver to the
 30  2 taxpayer a statement of taxes due and payable which shall
 30  3 include the following information:
 30  4    a.  The year of tax.
 30  5    b.  A description of the parcel.
 30  6    c.  The assessed value of the parcel, itemized by the value
 30  7 for land, dwellings, and buildings, for the current year and
 30  8 the previous year as valued by the assessor after application
 30  9 of any equalization orders.
 30 10    d.  The taxable value of the parcel, itemized by the value
 30 11 for land, dwellings, and buildings, for the current year and
 30 12 the previous year after application of any equalization
 30 13 orders, assessment limitations, and itemized valuation
 30 14 exemptions.
 30 15    e.  The complete name of all taxing authorities receiving a
 30 16 tax distribution, the amount of the distribution, and the
 30 17 percentage distribution for each named authority, listed from
 30 18 the highest to the lowest distribution percentage.
 30 19    f.  The consolidated levy rate for $1,000 of taxable
 30 20 valuation multiplied by the taxable valuation to produce the
 30 21 gross taxes levied before application of credits against
 30 22 levied taxes for the previous and current fiscal years.
 30 23    g.  The itemized credits against levied taxes deducted from
 30 24 the gross taxes levied in order to produce the net taxes owned
 30 25 for the previous and current fiscal years.
 30 26    h.  The amount of property tax dollars reduced on each
 30 27 parcel as a result of the moneys received from the property
 30 28 tax relief fund pursuant to section 426B.2, subsections 1 and
 30 29 3.
 30 30    i.  The total amount of taxes levied by each taxing
 30 31 authority in the previous fiscal year and the current fiscal
 30 32 year, the dollar amount difference between the two amounts,
 30 33 and that same difference expressed as a percentage increase or
 30 34 decrease.
 30 35    If the person receiving the statement is not the
 31  1 titleholder of record or contract holder of record of the
 31  2 parcel, that person shall pay a fee at the rate of two dollars
 31  3 per parcel for each year.  The treasurer shall at the same
 31  4 time deliver to the titleholder of record or contract holder
 31  5 of record a copy of the statement.
 31  6    2.  The county treasurer shall deliver to the taxpayer a
 31  7 receipt stating the year of tax, date of payment, a
 31  8 description of the parcel, and the amount of taxes, interest,
 31  9 fees, and costs paid except when payment of taxes is made by
 31 10 check, then a receipt shall be issued only upon request.  The
 31 11 receipt shall be in full of the first half, second half, or
 31 12 full year amounts unless a payment is made under section
 31 13 445.36A or 435.24, subsection 6.
 31 14    Sec. 61.  Sections 24.48, 331.424, 331.424B, 331.426,
 31 15 384.8, 444.25, 444.26, 444.27, and 444.28, Code 1997, are
 31 16 repealed.
 31 17    Sections 444.25A and 444.25B, Code 1997, are repealed
 31 18 effective July 1, 1998.
 31 19    Sec. 62.  APPLICABILITY DATE.  This Act applies to budgets
 31 20 prepared for fiscal years beginning on or after July 1, 1998.  
 31 21                           EXPLANATION
 31 22    This bill makes numerous changes relating to property taxes
 31 23 and local budget practices.
 31 24    The bill strikes the statutory levy rate limits for cities
 31 25 and counties and imposes a new property tax limitation.  Under
 31 26 the limitation, for the 1998-1999 fiscal year, cities and
 31 27 counties would be allowed to certify an amount of taxes equal
 31 28 to the amount certified in the 1996-1997 fiscal year
 31 29 compounded by an inflation factor for the 1996-1997 fiscal
 31 30 year and the 1997-1998 fiscal year plus an amount equal to the
 31 31 previous year's levy rate and growth in taxable valuation due
 31 32 to new construction for those two fiscal years.  For
 31 33 subsequent fiscal years, cities and counties would be allowed
 31 34 to levy an amount not to exceed the maximum amount computed
 31 35 for the previous fiscal year times the inflation factor plus
 32  1 growth due to new construction.  If a city or county wishes to
 32  2 exceed the maximum certification amount, it may do so for up
 32  3 to five years if approved by the voters at an election.  The
 32  4 question may be placed on the ballot at a special election or
 32  5 at the general election or regular city election.  The
 32  6 additional tax dollars approved at election may be eliminated
 32  7 at any time by petition and election.
 32  8    The bill strikes most of the nonvoted levies currently
 32  9 allowed cities and counties, including the county supplemental
 32 10 levy.
 32 11    The bill moves the budget certification deadline for
 32 12 schools from April 15 to March 15.  The bill also provides
 32 13 that cities and counties whose budget is certified after March
 32 14 15 shall be limited to the prior year's certification amount.
 32 15    The publication deadline for the county annual financial
 32 16 report is changed from October 1 to December 1.  The bill also
 32 17 provides that the department of management shall prescribe the
 32 18 form for a public hearing notice on the budget for use by
 32 19 cities and counties.
 32 20    The bill also requires that a property tax statement be
 32 21 delivered to the taxpayer.  The bill specifies additional
 32 22 comparative information that must be included on the property
 32 23 tax statement.
 32 24    The bill applies to budgets prepared for fiscal years
 32 25 beginning on or after July 1, 1998.  
 32 26 LSB 2272HC 77
 32 27 sc/cf/24
     

Text: HSB00192                          Text: HSB00194
Text: HSB00100 - HSB00199               Text: HSB Index
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