Text: HSB00192 Text: HSB00194 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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 4331.424, as a service for which a supplemental levy may be1 5certified331.427, 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 heldat leastnot 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 onblanks1 32 forms, and pursuant to instructions, prescribed by thestate1 33board, and according to the rules and instruction which shall1 34be furnished all certifying and levying boards in printed form1 35by the state board or city finance committee in the case of2 1citiesdepartment of management.However, if a city or county2 2holds a special levy election, the certification shall be not2 3later than fourteen days following the special levy election,2 4and if the political subdivision is a school district, as2 5defined in section 257.2, its budget shall be certified not2 6later 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 25or April 25 if the municipality is2 11a 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 15or April 15 in the2 24case 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 1or May 1, if3 1the 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 4or 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 section331.424,4 2subsection 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.NoA refund shall not be made to any licensee or 4 6 permittee, upon the surrender of the license or permit, if 4 7there isat 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 section331.424, subsection4 251, 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 thanAprilMarch 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 thanAprilMarch 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 toAprilMarch 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 23AprilMarch 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 byAprilMarch 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, byAprilMarch 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 byAprilMarch 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 byAprilMarch 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 byAprilMarch 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 taxlevydollars authorized under section384.1384.1A 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 30sections 384.1 andsection 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 section331.424, subsection 1, paragraph "f"; and section9 4331.441, 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 section331.424, subsection 1, paragraph "f"; or9 9section 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 thanOctoberDecember 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 befurnished tofiled with the 9 20 director of the department of management andtowith 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 thanOctoberDecember 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 331.423through10 3331.426and 331.425, or as otherwise provided by state law, 10 4 the board of each county shall certify property taxes annually 10 5at its March sessionto 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 theappealprovisions ofsections14 9331.426 and 444.25Bsection 331.425 or to any other provision 14 10 in law authorizing a county to exceed, increase, or appeal a 14 11property tax levy limita 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 insection 331.424, subsection 1 and15 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 26 331.423through 331.426and 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 331.423through 331.426and 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 byOctober 15December 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 indebtednessexceeds five thousand dollars on the19 33first day of January, April, June or September in any yearwas 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 exceedingforty and one-half20 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 taxlevydollars authorized for the general 20 21 fund of that city under section384.1384.1A. 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 34levydollars authorized under section384.1384.1A, 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 6sections 384.1 andsection 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 12ASubject 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 exceed21 24eight dollars and ten cents per thousand dollars of taxable21 25value in any tax year, except for the levies authorized in21 26section 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 fundand 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 section384.1384.1A, 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.PromulgateAdopt 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 to27 9implement 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 hearingas provided in section27 17362.3in 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 1any part or all of the legaloutstanding indebtedness of a 28 2 city, whether evidenced by bonds, warrants, or judgments, or28 3the funding or refunding of the same, whether or notif 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 16subsection 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 20section 384.12, subsection 18;or section 384.24, subsection28 213, 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 thelevyproperty tax limitation in section384.1384.1A. 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 thelevy limitationsproperty tax limitation in section384.129 31or 384.7384.1A. 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
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