Text: HF00356 Text: HF00358 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 331.441, subsection 2, paragraph b, 1 2 subparagraph (14), is amended by striking the subparagraph. 1 3 Sec. 2. Section 403.12, subsection 5, Code 1999, is 1 4 amended to read as follows: 1 5 5. For the purposes of this section, or for the purpose of 1 6 aiding in the planning, undertaking, or carrying out of an 1 7 urban renewal project of a municipality, a municipality may, 1 8 in addition to any authority to issue bonds pursuant to 1 9 section 403.9, issue and sell its general obligation bonds. 1 10 Any bonds issued by a municipality pursuant to this section 1 11 must be issued, in the case of a city, by resolution of the 1 12 council in the manner and within the limitations prescribed by 1 13 chapter 384, division III, or in the case of a county, by1 14resolution of the board of supervisors in the manner and1 15within the limitations prescribed by chapter 331, division IV,1 16part 3. Bonds issued pursuant to the provisions of this 1 17 subsection must be sold in the manner prescribed by chapter 1 18 75. The additional power granted in this subsection for the 1 19 financing of public undertakings and activities by 1 20 municipalities within an urban renewal area shall not be 1 21 construed as a limitation of the existing powers of 1 22 municipalities. 1 23 Sec. 3. Section 403.15, subsections 2 and 5, Code 1999, 1 24 are amended to read as follows: 1 25 2. If the urban renewal agency is authorized to transact 1 26 business and exercise powers pursuant to this chapter, the 1 27 mayoror chairperson of the board, as applicable, by and with 1 28 the advice and consent of the local governing body, shall 1 29 appoint a board of commissioners of the urban renewal agency, 1 30 which board shall consist of five commissioners. In cities 1 31 having a population of more than one hundred thousand, the 1 32 city council may establish, by ordinance, the number of 1 33 commissioners at not less than five. The term of office of 1 34 each such commissioner shall be one year. 1 35 5. The mayoror chairperson of the board, as applicable,2 1 shall designate a chairperson and vice chairperson from among 2 2 the commissioners. An agency may employ an executive 2 3 director, technical experts and such other agents and 2 4 employees, permanent and temporary, as it may require, and the 2 5 agency may determine their qualifications, duties and 2 6 compensation. For such legal service as it may require, an 2 7 agency may employ or retain its own counsel and legal staff. 2 8 An agency authorized to transact business and exercise powers 2 9 under this chapter shall file, with the local governing body, 2 10 on or before September 30 of each year, a report of its 2 11 activities for the preceding fiscal year, which report shall 2 12 include a complete financial statement setting forth its 2 13 assets, liabilities, income and operating expense as of the 2 14 end of such fiscal year. At the time of filing the report, 2 15 the agency shall publish in a newspaper of general circulation 2 16 in the cityor county, as applicable,a notice to the effect 2 17 that such report has been filed with the municipality, and 2 18 that the report is available for inspection during business 2 19 hours in the office of the city clerkor county auditor, as2 20applicable,and in the office of the agency. 2 21 Sec. 4. Section 403.17, subsections 3, 12, and 15, Code 2 22 1999, are amended to read as follows: 2 23 3. "Area of operation" of a city means the area within the 2 24 corporate limits of the city and, with the consent of the 2 25 county, the area within two miles of such limits, except that 2 26 it does not include any area which lies within the territorial 2 27 boundaries of another incorporated city, unless a resolution 2 28 has been adopted by the governing body of the city declaring a 2 29 need to be included in the area.The "area of operation" of a2 30county means an area outside the corporate limits of a city.2 31However, in that area outside a city's boundary but within two2 32miles of the city's boundary, a joint agreement between the2 33city and the county is required allowing the county to proceed2 34with the activities authorized under this chapter. In2 35addition, a county may proceed with activities authorized3 1under this chapter in an area inside the boundaries of a city,3 2provided a joint agreement is entered into with respect to3 3such activities between a city and a county.3 4 12. "Local governing body" means the council, board of3 5supervisors,or other legislative body charged with governing 3 6 the municipality. 3 7 15. "Municipality" means any cityor countyin the state. 3 8 Sec. 5. Section 403.17, subsection 7, Code 1999, is 3 9 amended by striking the subsection. 3 10 Sec. 6. Section 404.1, unnumbered paragraph 1, Code 1999, 3 11 is amended to read as follows: 3 12 The governing body of a city may, by ordinance, designate 3 13 an area of the cityor the governing body of a county may, by3 14ordinance, designate an area of the county outside the3 15boundaries of a city,as a revitalization area, if that area 3 16 is any of the following: 3 17 Sec. 7. Section 404.2, unnumbered paragraph 1, Code 1999, 3 18 is amended to read as follows: 3 19 A cityor countymay only exercise the authority conferred 3 20 upon it in this chapter after the following conditions have 3 21 been met: 3 22 Sec. 8. Section 404.2, subsection 1, Code 1999, is amended 3 23 to read as follows: 3 24 1. The governing body has adopted a resolution finding 3 25 that the rehabilitation, conservation, redevelopment, economic 3 26 development, or a combination thereof of the area is necessary 3 27 in the interest of the public health, safety, or welfare of 3 28 the residents of the city, or county as applicable,and the 3 29 area substantially meets the criteria of section 404.1. 3 30 Sec. 9. Section 404.2, subsection 2, unnumbered paragraph 3 31 1, Code 1999, is amended to read as follows: 3 32 The cityor countyhas prepared a proposed plan for the 3 33 designated revitalization area. The proposed plan shall 3 34 include all of the following: 3 35 Sec. 10. Section 404.2, subsection 2, paragraphs e, f, and 4 1 g, Code 1999, are amended to read as follows: 4 2 e. Any proposals for improving or expanding cityor county4 3 services within the area including but not limited to 4 4 transportation facilities, sewage, garbage collection, street 4 5 maintenance, park facilities and police and fire protection. 4 6 f. A statement specifying whether the revitalization is 4 7 applicable to none, some, or all of the property assessed as 4 8 residential, agricultural, commercial or industrial property 4 9 within the designated area or a combination thereof and 4 10 whether the revitalization is for rehabilitation and additions 4 11 to existing buildings or new construction or both. If 4 12 revitalization is made applicable only to some property within 4 13 an assessment classification, the definition of that subset of 4 14 eligible property must be by uniform criteria which further 4 15 some planning objective identified in the plan. The city 4 16 shall state how long it is estimated that the area shall 4 17 remain a designated revitalization area which time shall be 4 18 longer than one year from the date of designation and shall 4 19 state any plan by the city to issue revenue bonds for 4 20 revitalization projects within the area.For a county, a4 21revitalization area shall include only property which will be4 22used as industrial property, commercial property, commercial4 23property consisting of three or more separate living quarters4 24with at least seventy-five percent of the space used for4 25residential purposes, or residential property. However, a4 26county shall not provide a tax exemption under this chapter to4 27commercial property, commercial property consisting of three4 28or more separate living quarters with at least seventy-five4 29percent of the space used for residential purposes, or4 30residential property which is located within the limits of a4 31city.4 32 g. The provisions that have been made for the relocation 4 33 of persons, including families, business concerns and others, 4 34 whom the cityor countyanticipates will be displaced as a 4 35 result of improvements to be made in the designated area. 5 1 Sec. 11. Section 404.2, subsection 2, paragraph h, 5 2 unnumbered paragraph 2, Code 1999, is amended by striking the 5 3 unnumbered paragraph. 5 4 Sec. 12. Section 404.2, subsection 2, paragraph j, Code 5 5 1999, is amended to read as follows: 5 6 j. A description of any federal, state or private grant or 5 7 loan program likely to be a source of funding for that area 5 8 for residential improvements and a description of any grant or 5 9 loan program which the cityor countyhas or will have as a 5 10 source of funding for that area for residential improvements. 5 11 Sec. 13. Section 404.2, subsections 3, 5, and 6, Code 5 12 1999, are amended to read as follows: 5 13 3. The cityor countyhas scheduled a public hearing and 5 14 notified all owners of record of real property located within 5 15 the proposed area and the tenants living within the proposed 5 16 area in accordance with section 362.3or 331.305, as5 17applicable. In addition to notice by publication, 5 18 notification shall also be given by ordinary mail to the last 5 19 known address of the owners of record. The cityor county5 20 shall also send notice by ordinary mail addressed to the 5 21 "occupants" of addresses located within the proposed area, 5 22 unless the city councilor board of supervisors, by reason of 5 23 lack of a reasonably current and complete address list, or for 5 24 other good cause, shall have waived the notice. 5 25 Notwithstanding section 362.3or 331.305, as applicable, the 5 26 notice shall be given by the thirtieth day prior to the public 5 27 hearing. 5 28 5. A second public hearing has been held if: 5 29 a. The cityor countyhas received within thirty days 5 30 after the holding of the first public hearing a valid petition 5 31 requesting a second public hearing containing the signatures 5 32 and current addresses of property owners that represent at 5 33 least ten percent of the privately owned property within the 5 34 designated revitalization area or; 5 35 b. The cityor countyhas received within thirty days 6 1 after the holding of the first public hearing a valid petition 6 2 requesting a second public hearing containing the signatures 6 3 and current addresses of tenants that represent at least ten 6 4 percent of the residential units within the designated 6 5 revitalization area. 6 6 At any such second public hearing the cityor countymay 6 7 specifically request those in attendance to indicate the 6 8 precise nature of desired changes in the proposed plan. 6 9 6. The cityor countyhas adopted the proposed or amended 6 10 plan for the revitalization area after the requisite number of 6 11 hearings. The cityor countymay subsequently amend this plan 6 12 after a hearing. Notice of the hearing shall be published as 6 13 provided in section 362.3or 331.305, except that at least 6 14 seven days' notice must be given and the public hearing shall 6 15 not be held earlier than the next regularly scheduled city 6 16 councilor board of supervisorsmeeting following the 6 17 published notice. A city which has adopted a plan for a 6 18 revitalization area which covers all property within the city 6 19 limits may amend that plan at any time, pursuant to this 6 20 section, to include property which has been or will be annexed 6 21 to the city. The provisions of the original plan shall be 6 22 applicable to the property which is annexed and the property 6 23 shall be considered to have been part of the revitalization 6 24 area as of the effective date of its annexation to the city. 6 25 Sec. 14. Section 404.3, subsections 5, 6, 7, and 8, Code 6 26 1999, are amended to read as follows: 6 27 5. The owners of qualified real estate eligible for the 6 28 exemption provided in this section shall elect to take the 6 29 applicable exemption provided in subsection 1, 2, 3, or 4 or 6 30 provided in the different schedule adopted in the cityor6 31countyplan if a different schedule has been adopted. Once 6 32 the election has been made and the exemption granted, the 6 33 owner is not permitted to change the method of exemption. 6 34 6. The tax exemption schedule specified in subsection 1, 6 35 2, 3, or 4 shall apply to every revitalization area within a 7 1 cityor countyunless a different schedule is adopted in the 7 2 cityor countyplan as provided in section 404.2. However, a 7 3 cityor countyshall not adopt a different schedule unless 7 4 every revitalization area within the cityor countyhas the 7 5 same schedule applied to it, except in areas of the cityor7 6countywhich have been designated as both urban renewal and 7 7 urban revitalization areas. In an area designated for both 7 8 urban renewal and urban revitalization, a cityor countymay 7 9 adopt a different schedule than has been adopted for 7 10 revitalization areas which have not been designated as urban 7 11 renewal areas. The different schedule adopted shall not 7 12 provide for a larger tax exemption in a particular year than 7 13 is provided for that year in the schedule specified in the 7 14 corresponding subsection of this section. 7 15 7. "Qualified real estate" as used in this chapter and 7 16 section 419.17 means real property, other than land, which is 7 17 located in a designated revitalization area and to which 7 18 improvements have been added, during the time the area was so 7 19 designated, which have increased the actual value by at least 7 20 the percent specified in the plan adopted by the cityor7 21countypursuant to section 404.2 or if no percent is specified 7 22 then by at least fifteen percent, or at least ten percent in 7 23 the case of real property assessed as residential property or 7 24 which have, in the case of land upon which is located more 7 25 than one building and not assessed as residential property, 7 26 increased the actual value of the buildings to which the 7 27 improvements have been made by at least fifteen percent. 7 28 "Qualified real estate" also means land upon which no 7 29 structure existed at the start of the new construction, which 7 30 is located in a designated revitalization area and upon which 7 31 new construction has been added during the time the area was 7 32 so designated. "Improvements" as used in this chapter and 7 33 section 419.17 includes rehabilitation and additions to 7 34 existing structures as well as new construction on vacant land 7 35 or on land with existing structures. However, new 8 1 construction on land assessed as agricultural property shall 8 2 not qualify as "improvements" for purposes of this chapter and 8 3 section 419.17 unless the governing body of the cityor county8 4 has presented justification at a public hearing held pursuant 8 5 to section 404.2 for the revitalization of land assessed as 8 6 agricultural property by means of new construction. Such 8 7 justification shall demonstrate, in addition to the other 8 8 requirements of this chapter and section 419.17, that the 8 9 improvements on land assessed as agricultural land will 8 10 utilize the minimum amount of agricultural land necessary to 8 11 accomplish the revitalization of the other classes of property 8 12 within the urban revitalization area. However, if such 8 13 construction, rehabilitation or additions were begun prior to 8 14 January 29, 1979, or one year prior to the adoption by the 8 15 cityor countyof a plan of urban revitalization pursuant to 8 16 section 404.2, whichever occurs later, the value added by such 8 17 construction, rehabilitation or additions shall not constitute 8 18 an increase in value for purposes of qualifying for the 8 19 exemptions listed in this section. "Actual value added by the 8 20 improvements" as used in this chapter and section 419.17 means 8 21 the actual value added as of the first year for which the 8 22 exemption was received. 8 23 8. The fifteen and ten percent increase in actual value 8 24 requirements specified in subsection 7 shall apply to every 8 25 revitalization area within a cityor countyunless different 8 26 percent increases in actual value requirements are adopted in 8 27 the cityor countyplan as provided in section 404.2. 8 28 However, a cityor countyshall not adopt different 8 29 requirements unless every revitalization area within the city 8 30or countyhas the same requirements and the requirements do 8 31 not provide for a greater percent increase than specified in 8 32 subsection 7. 8 33 Sec. 15. Section 404.4, Code 1999, is amended to read as 8 34 follows: 8 35 404.4 PRIOR APPROVAL OF ELIGIBILITY. 9 1 A person may submit a proposal for an improvement project 9 2 to the governing body of the cityor countyto receive prior 9 3 approval for eligibility for a tax exemption on the project. 9 4 The governing body shall, by resolution, give its prior 9 5 approval for an improvement project if the project is in 9 6 conformance with the plan for revitalization developed by the 9 7 cityor county. Such prior approval shall not entitle the 9 8 owner to exemption from taxation until the improvements have 9 9 been completed and found to be qualified real estate; however, 9 10 if the proposal is not approved, the person may submit an 9 11 amended proposal for the governing body to approve or reject. 9 12 An application shall be filed for each new exemption 9 13 claimed. The first application for an exemption shall be 9 14 filed by the owner of the property with the governing body of 9 15 the cityor countyin which the property is located by 9 16 February 1 of the assessment year for which the exemption is 9 17 first claimed, but not later than the year in which all 9 18 improvements included in the project are first assessed for 9 19 taxation, unless, upon the request of the owner at any time, 9 20 the governing body of the cityor countyprovides by 9 21 resolution that the owner may file an application by February 9 22 1 of any other assessment year selected by the governing body. 9 23 The application shall contain, but not be limited to, the 9 24 following information: The nature of the improvement, its 9 25 cost, the estimated or actual date of completion, the tenants 9 26 that occupied the owner's building on the date the cityor9 27countyadopted the resolution referred to in section 404.2, 9 28 subsection 1, and which exemption in section 404.3 or in the 9 29 different schedule, if one has been adopted, will be elected. 9 30 The governing body of the cityor countyshall approve the 9 31 application, subject to review by the local assessor pursuant 9 32 to section 404.5, if the project is in conformance with the 9 33 plan for revitalization developed by the cityor county, is 9 34 located within a designated revitalization area, and if the 9 35 improvements were made during the time the area was so 10 1 designated. The governing body of the cityor countyshall 10 2 forward for review all approved applications to the 10 3 appropriate local assessor by March 1 of each year with a 10 4 statement indicating whether section 404.3, subsection 1, 2, 10 5 3, or 4 applies or if a different schedule has been adopted, 10 6 which exemption from that schedule applies. Applications for 10 7 exemption for succeeding years on approved projects shall not 10 8 be required. 10 9 Sec. 16. Section 404.5, unnumbered paragraph 1, Code 1999, 10 10 is amended to read as follows: 10 11 The local assessor shall review each first-year application 10 12 by making a physical review of the property, to determine if 10 13 the improvements made increased the actual value of the 10 14 qualified real estate by at least fifteen percent or at least 10 15 ten percent in the case of real property assessed as 10 16 residential property or the applicable percent increase 10 17 requirement adopted by the cityor countyunder section 404.2. 10 18 If the assessor determines that the actual value of that real 10 19 estate has increased by at least the requisite percent, the 10 20 assessor shall proceed to determine the actual value of the 10 21 property and certify the valuation determined pursuant to 10 22 section 404.3 to the county auditor at the time of 10 23 transmitting the assessment rolls. However, if a new 10 24 structure is erected on land upon which no structure existed 10 25 at the start of the new construction, the assessor shall 10 26 proceed to determine the actual value of the property and 10 27 certify the valuation determined pursuant to section 404.3 to 10 28 the county auditor at the time of transmitting the assessment 10 29 rolls. The assessor shall notify the applicant of the 10 30 determination, and the assessor's decision may be appealed to 10 31 the local board of review at the times specified in section 10 32 441.37. If an application for exemption is denied as a result 10 33 of failure to sufficiently increase the value of the real 10 34 estate as provided in section 404.3, the owner may file a 10 35 first annual application in a subsequent year when additional 11 1 improvements are made to satisfy requirements of section 11 2 404.3, and the provisions of section 404.4 shall apply. After 11 3 the tax exemption is granted, the local assessor shall 11 4 continue to grant the tax exemption, with periodic physical 11 5 review by the assessor, for the time period specified in 11 6 section 404.3, subsection 1, 2, 3, or 4, or specified in the 11 7 different schedule if one has been adopted, under which the 11 8 exemption was granted. The tax exemptions for the succeeding 11 9 years shall be granted without the taxpayer having to file an 11 10 application for the succeeding years. 11 11 Sec. 17. Section 404.6, Code 1999, is amended to read as 11 12 follows: 11 13 404.6 RELOCATION EXPENSE OF TENANT. 11 14 Upon application to it and after verification by it, the 11 15 cityor countyshall require compensation of at least one 11 16 month's rent and may require compensation of actual relocation 11 17 expenses be paid to a qualified tenant whose displacement is 11 18 due to action on the part of a property owner to qualify for 11 19 the benefits under this chapter. However, the cityor county11 20 may require the persons causing the qualified tenant to be 11 21 displaced to pay all or a part of the relocation payments as a 11 22 condition for receiving a tax exemption under section 404.3. 11 23 "Qualified tenant" as used in this chapter shall mean the 11 24 legal occupant of a residential dwelling unit which is located 11 25 within a designated revitalization area and who has occupied 11 26 the same dwelling unit continuously since one year prior to 11 27 the city'sor county'sadoption of the plan pursuant to 11 28 section 404.2. 11 29 Sec. 18. Section 404.7, Code 1999, is amended to read as 11 30 follows: 11 31 404.7 REPEAL OF ORDINANCE. 11 32 When in the opinion of the governing body of a cityor11 33countythe desired level of revitalization has been attained 11 34 or economic conditions are such that the continuation of the 11 35 exemption granted by this chapter would cease to be of benefit 12 1 to the cityor county, the governing body may repeal the 12 2 ordinance establishing a revitalization area. In that event, 12 3 all existing exemptions shall continue until their expiration. 12 4 Sec. 19. EFFECTIVE DATE. This Act, being deemed or 12 5 immediate importance, takes effect upon enactment. 12 6 Sec. 20. APPLICABILITY. 12 7 1. Urban renewal areas in existence on the effective date 12 8 of this Act shall continue for a period of time necessary to 12 9 retire, or otherwise pay, all loans, advances, indebtedness, 12 10 or bonds payable with urban renewal funds. 12 11 2. Urban revitalization exemptions granted in urban 12 12 revitalization areas prior to the effective date of this Act 12 13 shall continue until their expiration. 12 14 EXPLANATION 12 15 This bill removes the authority of counties to establish 12 16 urban renewal areas and urban revitalization areas. The bill 12 17 provides that urban renewal areas in existence on the 12 18 effective date of the bill shall continue until all 12 19 indebtedness is retired or paid. The bill also provides that 12 20 property tax exemptions granted in urban revitalization areas 12 21 before the effective date of the bill shall continue until 12 22 their expiration. 12 23 The bill takes effect upon enactment. 12 24 LSB 2168HH 78 12 25 sc/gg/8 12 26
Text: HF00356 Text: HF00358 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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