Text: HF02157 Text: HF02159 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422E.2, subsection 4, paragraph b,
1 2 unnumbered paragraph 1, Code Supplement 1999, is amended to
1 3 read as follows:
1 4 Within ten days of the election at which a majority of
1 5 those voting on the question favors the imposition, repeal, or
1 6 change in the rate of the tax, the county auditor shall give
1 7 written notice by sending a copy of the abstract of ballot
1 8 from the favorable election to the director of revenue and
1 9 finance of the result of the election. Election costs shall
1 10 be apportioned among school districts within the county on a
1 11 pro rata basis in proportion to the number of registered
1 12 voters in each school district who reside in the county and
1 13 the total number of registered voters in all of the school
1 14 districts within the county who reside in the county.
1 15 Sec. 2. LOCAL OPTION SALES AND SERVICES TAX FOR SCHOOL
1 16 INFRASTRUCTURE ELECTION COST REIMBURSEMENT. There is
1 17 appropriated from the general fund of the state to the
1 18 department of education for the fiscal year beginning July 1,
1 19 2000, and ending June 30, 2001, the following amount, or so
1 20 much thereof as is necessary, to be used for the purpose
1 21 designated:
1 22 For reimbursement of excess election costs incurred by a
1 23 school district pursuant to an election on the question of
1 24 imposition of the local option sales and services tax for
1 25 school infrastructure purposes:
1 26 .................................................. $ 10,000
1 27 1. For purposes of this appropriation, "excess election
1 28 costs" refers to election costs, which were apportioned to a
1 29 school district conducting an election to impose the local
1 30 option sales and services tax for school infrastructure
1 31 purposes on or after July 1, 1998, and prior to the effective
1 32 date of this Act, where the costs actually apportioned exceed
1 33 the costs which would have been apportioned were this Act in
1 34 effect on the date that the election took place.
1 35 2. A school district to which subsection 1 applies seeking
2 1 reimbursement of excess election costs shall submit an
2 2 application to the department by October 1, 2000. The
2 3 application shall document that the election costs incurred
2 4 were based upon the inclusion of all registered voters in a
2 5 school district in determining the proportionate election
2 6 costs allocation pursuant to section 422E.2, subsection 4,
2 7 paragraph "b", unnumbered paragraph 1, and that such election
2 8 costs exceed the election costs which would have been incurred
2 9 if inclusion were limited to the registered voters in a school
2 10 district residing in the county seeking to impose the tax.
2 11 3. If the amount appropriated pursuant to this Act is
2 12 insufficient to fully reimburse all school districts
2 13 submitting an application for reimbursement, reimbursements
2 14 shall be prorated in an amount equal to the percentage that
2 15 the amount of the reimbursement request for a school district
2 16 bears to the total amount of reimbursement requests received
2 17 by all school districts submitting an application for
2 18 reimbursement.
2 19 Sec. 3. EFFECTIVE DATE. This Act, being deemed of
2 20 immediate importance, takes effect upon enactment.
2 21 EXPLANATION
2 22 This bill provides that election costs incurred as a result
2 23 of an election to impose the local option sales and services
2 24 tax for school infrastructure will be apportioned among school
2 25 districts within a county based on a pro rata allocation
2 26 determined with regard to registered voters residing in the
2 27 county. Currently, election costs are apportioned among
2 28 school districts within a county based upon the proportion of
2 29 the number of registered voters in each school district and
2 30 the total number of registered voters in all the school
2 31 districts within the county. The bill restricts the
2 32 proportion to those registered voters actually residing in the
2 33 county. A registered voter in a school district residing in a
2 34 portion of the school district located outside the county in
2 35 which the election takes place will therefore not be included
3 1 in determining election costs allocation.
3 2 The bill additionally provides for reimbursement of excess
3 3 election costs resulting from an election to impose the local
3 4 option sales and services tax for school infrastructure
3 5 purposes on or after July 1, 1998, and prior to the effective
3 6 date of the bill. The bill provides that excess election
3 7 costs refer to local option sales and services tax for school
3 8 infrastructure purposes election costs incurred prior to the
3 9 effective date of the bill which exceed the election costs
3 10 which would have been apportioned were this bill in effect on
3 11 the date the election took place. The bill requires school
3 12 districts seeking reimbursement of excess election costs to
3 13 submit an application documenting the excess costs to the
3 14 department of education by October 1, 2000, and provides for
3 15 an appropriation to the department from the general fund of
3 16 the state of $10,000 to administer the reimbursements. The
3 17 bill provides for proration of the amount appropriated in the
3 18 event the appropriation is insufficient to fully fund all
3 19 reimbursement requests received.
3 20 The bill takes effect upon enactment.
3 21 LSB 5190HH 78
3 22 rn/cls/14
Text: HF02157 Text: HF02159 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2000 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Sat Feb 12 03:35:16 CST 2000
URL: /DOCS/GA/78GA/Legislation/HF/02100/HF02158/000204.html
jhf