Text: H08461 Text: H08463 Text: H08400 - H08499 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend amendment, H-8422, to Senate File 2228, as 1 2 passed by the Senate, as follows: 1 3 #1. By striking everything after the amending 1 4 clause and inserting the following: 1 5 "# . Page 1, by inserting before line 1 the 1 6 following: 1 7 "Section 1. Section 23A.2, subsection 10, 1 8 paragraph h, Code Supplement 2001, is amended to read 1 9 as follows: 1 10 h. The performance of an activity listed in 1 11 section 331.424, Code 2001, as a service for which a 1 12 supplemental levymaywas allowed to be certified. 1 13 Sec. 102. NEW SECTION. 28L.1 IOWA COMMISSION ON 1 14 STATE AND LOCAL TAXATION. 1 15 1. An Iowa commission on state and local taxation 1 16 is created which shall consist of thirteen members 1 17 appointed as follows: 1 18 a. Three senators appointed by the majority leader 1 19 of the senate, one of whom shall be nominated by the 1 20 minority leader of the senate. Two of the appointees 1 21 shall be residents of a county with a population of 1 22 less than forty thousand. 1 23 b. Three representatives appointed by the speaker 1 24 of the house, one of whom shall be nominated by the 1 25 minority leader of the house. Two of the appointees 1 26 shall be residents of a county with a population of 1 27 less than forty thousand. 1 28 c. One member appointed by the Iowa state 1 29 association of counties. 1 30 d. One member appointed by the Iowa league of 1 31 cities. 1 32 e. One member appointed by the Iowa association of 1 33 school boards. 1 34 f. One member from an organization representing 1 35 agricultural interests appointed jointly by the 1 36 majority leader of the senate and the speaker of the 1 37 house. 1 38 g. One member from an organization representing 1 39 taxpayers and appointed jointly by the majority leader 1 40 of the senate and the speaker of the house. 1 41 h. One member from an organization representing 1 42 business taxpayers and appointed jointly by the 1 43 majority leader of the senate and the speaker of the 1 44 house. 1 45 i. One member representing small business owners 1 46 appointed jointly by the majority leader of the senate 1 47 and the speaker of the house. 1 48 2. In making all appointments, consideration shall 1 49 be given to gender, race, or ethnic representation, 1 50 population and demographic factors, and representation 2 1 of different geographic regions. Appointments made 2 2 under subsection 1, paragraphs "c" through "e", are 2 3 not subject to section 69.16 or 69.16A. 2 4 3. Members of the commission shall hold office for 2 5 four years beginning June 1 of the year of appointment 2 6 and until their successors are appointed, except that 2 7 three initial appointees shall be appointed for one 2 8 year, three initial appointees for two years, four 2 9 initial appointees for three years, and three initial 2 10 appointees for four years. The commission shall 2 11 conduct its organizational meeting no later than 2 12 September 1, 2001, and at that meeting shall elect a 2 13 chairperson to serve until May 2002. 2 14 4. Legislative members of the commission are 2 15 eligible for per diem and expenses as provided in 2 16 section 2.10. Other members of the commission shall 2 17 be reimbursed for actual and necessary expenses 2 18 incurred in performance of their duties. Members may 2 19 also be eligible to receive compensation as provided 2 20 in section 7E.6. 2 21 5. A majority of the commission members shall 2 22 constitute a quorum. For the purpose of conducting 2 23 business, a majority vote of the commission shall be 2 24 required. Beginning in May 2002, the commission shall 2 25 meet in May of each year for the purpose of electing 2 26 one of its members as chairperson. The commission 2 27 shall meet quarterly and at other times as necessary 2 28 at the call of the chairperson or when any five 2 29 members of the commission file a written request with 2 30 the chairperson for a meeting. Written notice of the 2 31 time and place of each meeting shall be given to each 2 32 member of the commission. 2 33 6. The commission may establish committees, as it 2 34 deems advisable and feasible, whose membership shall 2 35 include at least two members of the commission, but 2 36 only the commission may take final action on a 2 37 proposal or recommendation of a committee. 2 38 7. Any vacancy shall be filled in the same manner 2 39 as regular appointments are made for the unexpired 2 40 portion of the regular term. A member of the 2 41 commission may be removed for any of the causes and in 2 42 the manner provided in chapter 66. 2 43 Sec. 103. NEW SECTION. 28L.2 STAFF AND 2 44 FACILITIES. 2 45 The commission and committees established by the 2 46 commission may accept technical and operational 2 47 assistance from the staff of the legislative service 2 48 bureau and the legislative fiscal bureau, other state 2 49 or federal agencies, units of local governments, or 2 50 any other public or private source. The directors of 3 1 the legislative service bureau and the legislative 3 2 fiscal bureau may assign professional, technical, 3 3 legal, clerical, or other staff, as necessary and 3 4 authorized by the legislative council for continued 3 5 operation of the commission. However, technical and 3 6 operational assistance provided by the bureaus shall 3 7 be provided within existing appropriations made to or 3 8 with existing resources of the legislative service 3 9 bureau and legislative fiscal bureau. The legislative 3 10 council may also provide to the commission available 3 11 facilities and equipment as requested by the 3 12 commission. The legislative council shall provide 3 13 funding for consulting services should the commission 3 14 deem it appropriate. 3 15 Sec. 104. NEW SECTION. 28L.3 REVIEW OF STATE AND 3 16 LOCAL REVENUE AND SERVICES. 3 17 1. The commission shall conduct a review of the 3 18 following: 3 19 a. Revenue sources available to local governments, 3 20 including taxes, fees, state appropriations, and 3 21 federal moneys. 3 22 b. Revenue sources available to the state, 3 23 including taxes, fees, and federal moneys, and the 3 24 portion of state revenues annually appropriated, or 3 25 otherwise disbursed, to local governments. 3 26 c. Services provided by local governments, 3 27 including those provided at the discretion of a local 3 28 government and those mandated by federal or state 3 29 statutes and regulations. 3 30 2. In conducting its review of revenue sources, 3 31 the commission shall study state and local taxes from 3 32 the standpoint of equity, neutrality, competitiveness, 3 33 simplicity, and stability. 3 34 3. The commission shall hold public hearings to 3 35 allow persons and organizations to be heard. 3 36 4. The commission shall submit a report to the 3 37 general assembly on the status of the review no later 3 38 than March 15, 2003. The status report shall 3 39 summarize the commission's activities to date and may 3 40 include such other information that the commission 3 41 deems relevant and necessary. 3 42 5. a. The commission shall submit a final report 3 43 to the general assembly no later than January 15, 3 44 2006. 3 45 b. The final report shall include the following: 3 46 (1) A statement of goals that the commission 3 47 believes are necessary to achieve principles of 3 48 taxation agreed upon by the committee. 3 49 (2) Any strategies formulated by the commission 3 50 that consist of recommended methods of state and local 4 1 taxation, specific structural changes, and any 4 2 modifications to the current system of state and local 4 3 taxation. 4 4 (3) Such other information that the commission 4 5 deems relevant and necessary. 4 6 6. This section shall not be construed to preclude 4 7 the enactment of legislation that eliminates or 4 8 reduces any state or local government tax during the 4 9 period the Iowa commission on state and local taxation 4 10 is conducting the review required by this section. 4 11 Sec. 105. NEW SECTION. 28L.4 DUTIES OF THE 4 12 COMMISSION. 4 13 The commission shall: 4 14 1. Conduct the review as required in section 4 15 28L.3. 4 16 2. Monitor legislative or administrative action on 4 17 recommendations in the report required in section 4 18 28L.3. 4 19 3. Annually report on the state of local 4 20 governments in Iowa. 4 21 4. Annually report on state and federal issues 4 22 relating to local government that have a potential 4 23 fiscal impact on local governments. 4 24 5. Annually report on court decisions having an 4 25 impact on state and local government revenue or 4 26 services. 4 27 6. The reports in subsections 3, 4, and 5 shall be 4 28 filed with the governor, president of the senate, 4 29 speaker of the house, and the majority and minority 4 30 leaders of each house, and shall be made available to 4 31 legislators and the public upon request. The reports 4 32 must be submitted no later than January 15 of each 4 33 year. 4 34 Sec. 106. NEW SECTION. 28L.5 INFORMATION. 4 35 The commission may request from any state agency or 4 36 official the information and assistance as needed to 4 37 perform the duties of the commission. A state agency 4 38 or official shall furnish the information or 4 39 assistance requested within the authority and 4 40 resources of the state agency or official. This 4 41 section does not allow the examination or copying of 4 42 any public record which is required by law to be kept 4 43 confidential. 4 44 Sec. 107. NEW SECTION. 28L.6 FUTURE REPEAL. 4 45 This chapter is repealed effective July 1, 2006. 4 46 Sec. 108. Section 123.38, unnumbered paragraph 2, 4 47 Code 2001, is amended to read as follows: 4 48 Any licensee or permittee, or the licensee's or 4 49 permittee's executor or administrator, or any person 4 50 duly appointed by the court to take charge of and 5 1 administer the property or assets of the licensee or 5 2 permittee for the benefit of the licensee's or 5 3 permittee's creditors, may voluntarily surrender a 5 4 license or permit to the division. When a license or 5 5 permit is surrendered the division shall notify the 5 6 local authority, and the division or the local 5 7 authority shall refund to the person surrendering the 5 8 license or permit, a proportionate amount of the fee 5 9 received by the division or the local authority for 5 10 the license or permit as follows: if a license or 5 11 permit is surrendered during the first three months of 5 12 the period for which it was issued, the refund shall 5 13 be three-fourths of the amount of the fee; if 5 14 surrendered more than three months but not more than 5 15 six months after issuance, the refund shall be one- 5 16 half of the amount of the fee; if surrendered more 5 17 than six months but not more than nine months after 5 18 issuance, the refund shall be one-fourth of the amount 5 19 of the fee. No refund shall be made, however, for any 5 20 special liquor permit, nor for a liquor control 5 21 license, wine permit, or beer permit surrendered more 5 22 than nine months after issuance. For purposes of this 5 23 paragraph, any portion of license or permit fees used 5 24 for the purposes authorized in section331.424,5 25subsection 1, paragraphs "a" and "b", and in section5 26 331.424A,shall not be deemed received either by the 5 27 division or by a local authority. No refund shall be 5 28 made to any licensee or permittee, upon the surrender 5 29 of the license or permit, if there is at the time of 5 30 surrender, a complaint filed with the division or 5 31 local authority, charging the licensee or permittee 5 32 with a violation of this chapter. If upon a hearing 5 33 on a complaint the license or permit is not revoked or 5 34 suspended, then the licensee or permittee is eligible, 5 35 upon surrender of the license or permit, to receive a 5 36 refund as provided in this section; but if the license 5 37 or permit is revoked or suspended upon hearing the 5 38 licensee or permittee is not eligible for the refund 5 39 of any portion of the license or permit fee. 5 40 Sec. 109. Section 218.99, Code 2001, is amended to 5 41 read as follows: 5 42 218.99 COUNTIES TO BE NOTIFIED OF PATIENTS' 5 43 PERSONAL ACCOUNTS. 5 44 The administrator in control of a state institution 5 45 shall direct the business manager of each institution 5 46 under the administrator's jurisdictionwhich is5 47mentioned in section 331.424, subsection 1, paragraphs5 48"a" and "b", andfor which services are paid under 5 49 section 331.424A, to quarterly inform the county of 5 50 legal settlement's entity designated to perform the 6 1 county's single entry point process of any patient or 6 2 resident who has an amount in excess of two hundred 6 3 dollars on account in the patients' personal deposit 6 4 fund and the amount on deposit. The administrators 6 5 shall direct the business manager to further notify 6 6 the entity designated to perform the county's single 6 7 entry point process at least fifteen days before the 6 8 release of funds in excess of two hundred dollars or 6 9 upon the death of the patient or resident. If the 6 10 patient or resident has no county of legal settlement, 6 11 notice shall be made to the director of human services 6 12 and the administrator in control of the institution 6 13 involved." 6 14 # . Page 1, by inserting before line 13 the 6 15 following: 6 16 "Sec. 110. Section 331.301, subsection 12, Code 6 17 Supplement 2001, is amended to read as follows: 6 18 12. The board of supervisors may credit funds to a 6 19 reserve for the purposes authorized by subsection 11 6 20 of this section; section 331.424, subsection 1,6 21paragraph "f";and section 331.441, subsection 2, 6 22 paragraph "b". Moneys credited to the reserve, and 6 23 interest earned on such moneys, shall remain in the 6 24 reserve until expended for purposes authorized by 6 25 subsection 11 of this section; section 331.424,6 26subsection 1, paragraph "f";or section 331.441, 6 27 subsection 2, paragraph "b". 6 28 Sec. 111. Section 331.325, Code 2001, is amended 6 29 to read as follows: 6 30 331.325 CONTROL AND MAINTENANCE OF PIONEER 6 31 CEMETERIES – CEMETERY COMMISSION. 6 32 1. As used in this section, "pioneer cemetery" 6 33 means a cemetery where there have been six or fewer 6 34 burials in the preceding fifty years. 6 35 2. Each county board of supervisors may adopt an 6 36 ordinance assuming jurisdiction and control of pioneer 6 37 cemeteries in the county. The board shall exercise 6 38 the powers and duties of township trustees relating to 6 39 the maintenance and repair of cemeteries in the county 6 40 as provided in sections 359.28 through 359.41 except 6 41 that the board shall not certify a tax levy pursuant 6 42 to section 359.30 or 359.33 and except that the 6 43 maintenance and repair of all cemeteries under the 6 44 jurisdiction of the county including pioneer 6 45 cemeteries shall be paid from thecounty general6 46 cemetery fund. The maintenance and improvement 6 47 program for a pioneer cemetery may include restoration 6 48 and management of native prairie grasses and 6 49 wildflowers. 6 50 3. In lieu of management of the cemeteries, the 7 1 board of supervisors may create, by ordinance, a 7 2 cemetery commission to assume jurisdiction and 7 3 management of the pioneer cemeteries in the county. 7 4 The ordinance shall delineate the number of 7 5 commissioners, the appointing authority, the term of 7 6 office, officers, employees, organizational matters, 7 7 rules of procedure, compensation and expenses, and 7 8 other matters deemed pertinent by the board. The 7 9 board may delegate any power and duties relating to 7 10 cemeteries which may otherwise be exercised by 7 11 township trustees pursuant to sections 359.28 through 7 12 359.41 to the cemetery commission except the 7 13 commission shall not certify a tax levy pursuant to 7 14 section 359.30 or 359.33 and except that the expenses 7 15 of the cemetery commission shall be paid from the 7 16county generalcemetery fund. 7 17 4. Notwithstanding sections 359.30 and 359.33, the 7 18 costs of management, repair, and maintenance of 7 19 pioneer cemeteries shall be paid from thecounty7 20generalcemetery fund. 7 21 Sec. 112. Section 331.421, subsections 1 and 10, 7 22 Code 2001, are amended by striking the subsections. 7 23 Sec. 113. Section 331.421, Code 2001, is amended 7 24 by adding the following new subsection: 7 25 NEW SUBSECTION. 7A. "Item" means a budgeted 7 26 expenditure, appropriation, or cash reserve from a 7 27 fund for a service area, program, program element, or 7 28 purpose. 7 29 Sec. 114. Section 331.422, Code 2001, is amended 7 30 by adding the following new subsection: 7 31 NEW SUBSECTION. 2A. Taxes in the amount necessary 7 32 to meet obligations under section 331.425, subsection 7 33 1, paragraphs "a" and "b", shall be levied on all 7 34 taxable property in the county. 7 35 Sec. 115. Section 331.423, Code 2001, is amended 7 36 by striking the section and inserting in lieu thereof 7 37 the following: 7 38 331.423 PROPERTY TAX DOLLARS – MAXIMUMS. 7 39 1. Annually, the board shall determine separate 7 40 property tax levy limits to pay for general county 7 41 services and rural county services in accordance with 7 42 this section. The property tax levies separately 7 43 certified for general county services and rural county 7 44 services in accordance with section 331.434 shall not 7 45 exceed the amount determined under this section. 7 46 2. For purposes of this section and sections 7 47 331.423A and 331.423B: 7 48 a. "Annual price index" means the change, computed 7 49 to four decimal places, between the preliminary price 7 50 index for the third quarter of the calendar year 8 1 preceding the calendar year in which the fiscal year 8 2 starts and the revised price index for the third 8 3 quarter of the previous calendar year as published in 8 4 the same issue in which such preliminary price index 8 5 is first published. The price index used shall be the 8 6 state and local government chain-type price index used 8 7 in the quantity and price indexes for gross domestic 8 8 product as published by the United States department 8 9 of commerce. The annual price index shall not be less 8 10 than zero and shall not exceed four hundredths. The 8 11 change shall then be added to one to create a 8 12 multiplier for the annual price index. For the fiscal 8 13 year beginning July 1, 2002, the annual price index as 8 14 defined in this paragraph, for the purposes of 8 15 determining the tentative maximum property tax dollars 8 16 for general county services and rural county services 8 17 under section 331.423, subsection 3, shall be the same 8 18 as the annual price index certified for the fiscal 8 19 year beginning July 1, 2001, as applied in section 8 20 331.423A, subsection 3. 8 21 b. "Boundary adjustment" means annexation, 8 22 severance, incorporation, or discontinuance as those 8 23 terms are defined in section 368.1. 8 24 c. "Budget year" is the fiscal year beginning 8 25 during the calendar year in which a budget is first 8 26 certified. 8 27 d. "County affected by tax increment financing" 8 28 means a county where both of the following apply: 8 29 (1) The board of supervisors certified a general 8 30 fund levy for the fiscal year beginning July 1, 2001, 8 31 on or before March 15, 2001, that was less than three 8 32 dollars and fifty cents per thousand dollars of 8 33 taxable valuation times the taxable valuation for the 8 34 general fund for that fiscal year. 8 35 (2) A city or community college established a tax 8 36 increment financing district on property against which 8 37 the county levied general fund property taxes in the 8 38 fiscal year beginning July 1, 2000. 8 39 e. "Current fiscal year" is the fiscal year ending 8 40 during the calendar year in which a budget is first 8 41 certified. 8 42 f. "Local sales and services taxes" means local 8 43 sales and services taxes imposed under the authority 8 44 of chapter 422B. 8 45 g. "Net new valuation taxes" means the amount of 8 46 property tax dollars equal to the tentative maximum 8 47 general rate for purposes of the general fund, or the 8 48 tentative maximum rural rate for purposes of the rural 8 49 services fund, times the increase from the previous 8 50 fiscal year in taxable valuation due to the following: 9 1 (1) Net new construction excluding all incremental 9 2 valuation that is released in any one year from an 9 3 urban renewal area for which taxes are being divided 9 4 under section 403.19 if the property remains part of 9 5 the urban renewal area. 9 6 (2) Additions or improvements to existing 9 7 structures. 9 8 (3) Remodeling of existing structures for which a 9 9 building permit is required. 9 10 (4) Net boundary adjustment. 9 11 (5) A municipality no longer dividing tax revenues 9 12 in an urban renewal area as provided in section 9 13 403.19, to the extent that the incremental valuation 9 14 released is due to new construction or revaluation on 9 15 property newly constructed after the division of 9 16 revenue begins. 9 17 (6) That portion of taxable property located in an 9 18 urban revitalization area on which an exemption was 9 19 allowed and such exemption has expired. 9 20 (7) A municipality dividing tax revenues in an 9 21 urban renewal area as provided in section 403.19 which 9 22 is located in a county affected by tax increment 9 23 financing, to the extent of the amount of incremental 9 24 valuation on property newly constructed on or after 9 25 July 1, 2001. The amount computed under this 9 26 subparagraph shall not exceed the dollar equivalent of 9 27 three hundred fifty hundred thousandths multiplied by 9 28 the taxable valuation for the general fund for the 9 29 budget year, minus the greater of the current year's 9 30 tentative maximum property tax dollars for general 9 31 county services or the general fund property tax 9 32 dollars certified for the fiscal year beginning July 9 33 1, 2001. 9 34 h. "Property tax replacement dollars" means 9 35 revenues received under sections 427B.17 through 9 36 427B.19D, revenues received under chapter 437A, 9 37 subchapter II, revenues received under section 99F.11 9 38 that are specifically designated for property tax 9 39 relief in the current fiscal year, and amounts 9 40 appropriated by the general assembly for property tax 9 41 relief first enacted for fiscal years beginning on or 9 42 after July 1, 2001. 9 43 i. "Tentative maximum general rate" means the 9 44 amount calculated in subsection 3, paragraph "b", 9 45 subparagraph (1), divided by the net taxable valuation 9 46 in the county. For purposes of this paragraph, "net 9 47 taxable valuation" is the amount of taxable valuation 9 48 in the county minus the amount of taxable valuation 9 49 used to calculate net new valuation taxes. 9 50 j. "Tentative maximum rural rate" means the amount 10 1 calculated in subsection 3, paragraph "c", 10 2 subparagraph (1), divided by the net taxable valuation 10 3 in the unincorporated area of the county. For 10 4 purposes of this paragraph, "net taxable valuation" is 10 5 the amount of taxable valuation in the unincorporated 10 6 area of the county minus the amount of taxable 10 7 valuation in the unincorporated area of the county 10 8 used to calculate net new valuation taxes. 10 9 k. "Unused taxing authority" means the maximum 10 10 amount of property tax dollars calculated under 10 11 subsection 3 for a fiscal year minus the amount 10 12 actually levied under this section in that fiscal 10 13 year. Unused taxing authority may be carried forward 10 14 to the following fiscal year. However, the amount of 10 15 unused taxing authority which may be carried forward 10 16 shall not exceed twenty-five percent of the maximum 10 17 amount of property tax dollars available in the 10 18 current fiscal year. 10 19 3. a. Effective for and after the fiscal year 10 20 beginning July 1, 2002, the maximum amount of property 10 21 tax dollars levied which may be certified by a county 10 22 for general county services and rural county services 10 23 shall be the tentative maximum property tax dollars 10 24 calculated under paragraphs "b" and "c", respectively, 10 25 and adjusted by the amounts in paragraphs "d", "e", 10 26 and "f". 10 27 b. The tentative maximum property tax dollars for 10 28 general county services is an amount equal to the sum 10 29 of the following: 10 30 (1) The current fiscal year's tentative maximum 10 31 property tax dollars for general county services minus 10 32 the unused taxing authority carried forward from the 10 33 previous fiscal year times the annual price index. 10 34 (2) The amount of net new valuation taxes. 10 35 (3) The amount of unused taxing authority carried 10 36 forward from the previous fiscal year. 10 37 c. The tentative maximum property tax dollars for 10 38 rural county services is an amount equal to the sum of 10 39 the following: 10 40 (1) The current fiscal year's tentative maximum 10 41 property tax dollars for rural county services minus 10 42 the unused taxing authority carried forward from the 10 43 previous fiscal year times the annual price index. 10 44 (2) The amount of net new valuation taxes. 10 45 (3) The amount of unused taxing authority carried 10 46 forward from the previous fiscal year. 10 47 d. Subtract the amount of property tax replacement 10 48 dollars to be received for the budget year that will 10 49 be deposited in the general fund or the rural services 10 50 fund, as applicable. 11 1 e. Subtract the amount of local sales and services 11 2 taxes for property tax relief estimated by the 11 3 department of revenue and finance to be received for 11 4 the budget year that will be deposited in the general 11 5 fund or the rural services fund, as applicable. 11 6 f. Subtract the amount of local sales and services 11 7 taxes received for property tax relief in the previous 11 8 fiscal year for the county general fund and rural 11 9 services fund, and add the amount of local sales and 11 10 services taxes that was budgeted for property tax 11 11 relief for each of those funds in that fiscal year. 11 12 4. Property taxes certified for deposit in the 11 13 mental health, mental retardation, and developmental 11 14 disabilities services fund in section 331.424A, the 11 15 cemetery fund in section 331.424B, the county 11 16 supplemental fund in section 331.425, and the debt 11 17 service fund in section 331.430, any capital projects 11 18 fund established by the county for deposit of bond, 11 19 loan, or note proceeds, and any temporary increase 11 20 approved pursuant to section 331.424, are not counted 11 21 against the maximum amount of property tax dollars 11 22 that may be certified for the fiscal year under 11 23 subsection 3. 11 24 5. The department of management shall adopt rules 11 25 to administer this section and sections 331.423A and 11 26 331.423B after consultation with the county finance 11 27 committee. 11 28 Sec. 116. NEW SECTION. 331.423A BASE YEAR 11 29 PROPERTY TAX DOLLARS. 11 30 1. For purposes of calculating maximum property 11 31 tax dollars under section 331.423, the tentative 11 32 maximum property tax dollars for the fiscal year 11 33 beginning July 1, 2000, for general county services 11 34 shall be calculated as provided in this subsection. 11 35 For purposes of the base year calculation, the amount 11 36 of property taxes levied for general county services 11 37 shall include the amounts levied for each fiscal year 11 38 for general county services pursuant to sections 11 39 331.423, 331.424, and 331.426, Code 2001, and exclude 11 40 the amount of property tax dollars levied for the 11 41 purposes described in section 331.423, subsection 4, 11 42 and section 331.425 in each fiscal year. For purposes 11 43 of the base year calculation, the amount of property 11 44 taxes levied for rural county services shall include 11 45 the amounts levied for each fiscal year for rural 11 46 county services pursuant to sections 331.423, 331.424, 11 47 and 331.426, Code 2001, and exclude the amount of 11 48 property tax dollars levied for the purposes described 11 49 in section 331.423, subsection 4, and section 331.425 11 50 in each fiscal year. 12 1 a. The tentative maximum amount of property tax 12 2 dollars for general county services for taxes payable 12 3 in the fiscal year beginning July 1, 2000, shall be an 12 4 amount equal to the sum of the following, divided by 12 5 three, and adjusted by the amount in paragraph "b": 12 6 (1) The sum of the amount of property taxes levied 12 7 for general county services and the amount of property 12 8 tax replacement dollars received, the amount of 12 9 revenues received under section 99F.11 that were 12 10 specifically designated for property tax relief, and 12 11 the amount of local sales and services tax revenues 12 12 received as property tax relief and deposited in the 12 13 general fund, all for the fiscal year beginning July 12 14 1, 1997, times one and one hundred ten thousandths. 12 15 (2) The sum of the amount of property taxes levied 12 16 for general county services and the amount of property 12 17 tax replacement dollars received, the amount of 12 18 revenues received under section 99F.11 that were 12 19 specifically designated for property tax relief, and 12 20 the amount of local sales and services tax revenues 12 21 received as property tax relief and deposited in the 12 22 general fund, all for the fiscal year beginning July 12 23 1, 1998, times one and eighty-nine thousandths. 12 24 (3) The sum of the amount of property taxes levied 12 25 for general county services and the amount of property 12 26 tax replacement dollars received, the amount of 12 27 revenues received under section 99F.11 that were 12 28 specifically designated for property tax relief, and 12 29 the amount of local sales and services tax revenues 12 30 received as property tax relief and deposited in the 12 31 general fund, all for the fiscal year beginning July 12 32 1, 1999, times one and sixty-seven thousandths. 12 33 b. The amount computed under the formula in 12 34 paragraph "a" shall be adjusted by subtracting the 12 35 amount of the ending fund balance differential for 12 36 general county services as provided in this paragraph. 12 37 The ending fund balance differential for general 12 38 county services is the difference between the general 12 39 fund's ending balance for the fiscal year beginning 12 40 July 1, 1999, and the general fund's ending balance 12 41 for the fiscal year beginning July 1, 1996, divided by 12 42 three. However, for purposes of this paragraph, the 12 43 ending fund balance for the fiscal year beginning July 12 44 1, 1996, and the fiscal year beginning July 1, 1999, 12 45 shall not include general obligation bond proceeds 12 46 deposited in the general fund. 12 47 2. For purposes of calculating maximum property 12 48 tax dollars under section 331.423, the tentative 12 49 maximum property tax dollars for the fiscal year 12 50 beginning July 1, 2000, for rural county services 13 1 shall be calculated as provided in this subsection. 13 2 a. The tentative maximum amount of property tax 13 3 dollars for rural county services for taxes payable in 13 4 the fiscal year beginning July 1, 2000, shall be an 13 5 amount equal to the sum of the following, divided by 13 6 three, and adjusted by the amount in paragraph "b": 13 7 (1) The sum of the amount of property taxes levied 13 8 for rural county services and the amount of property 13 9 tax replacement dollars received, the amount of 13 10 revenues received under section 99F.11 that were 13 11 specifically designated for property tax relief, and 13 12 the amount of local sales and services tax revenues 13 13 received as property tax relief and deposited in the 13 14 rural services fund, all for the fiscal year beginning 13 15 July 1, 1997, times one and one hundred ten 13 16 thousandths. 13 17 (2) The sum of the amount of property taxes levied 13 18 for rural county services and the amount of property 13 19 tax replacement dollars received, the amount of 13 20 revenues received under section 99F.11 that were 13 21 specifically designated for property tax relief, and 13 22 the amount of local sales and services tax revenues 13 23 received as property tax relief and deposited in the 13 24 rural services fund, all for the fiscal year beginning 13 25 July 1, 1998, times one and eighty-nine thousandths. 13 26 (3) The sum of the amount of property taxes levied 13 27 for rural county services and the amount of property 13 28 tax replacement dollars received, the amount of 13 29 revenues received under section 99F.11 that were 13 30 specifically designated for property tax relief, and 13 31 the amount of local sales and services tax revenues 13 32 received as property tax relief and deposited in the 13 33 rural services fund, all for the fiscal year beginning 13 34 July 1, 1999, times one and sixty-seven thousandths. 13 35 b. The amount computed under the formula in 13 36 paragraph "a" shall be adjusted by subtracting the 13 37 amount of the ending fund balance differential for 13 38 rural county services as provided in this paragraph. 13 39 The ending fund balance differential for rural county 13 40 services is the difference between the rural services 13 41 fund's ending balance for the fiscal year beginning 13 42 July 1, 1999, and the rural services fund's ending 13 43 balance for the fiscal year beginning July 1, 1996, 13 44 divided by three. 13 45 3. a. The tentative maximum amount of property 13 46 tax dollars for general county services for taxes 13 47 payable in the fiscal year beginning July 1, 2001, is 13 48 an amount equal to the amount computed in subsection 1 13 49 times the annual price index plus the amount of net 13 50 new valuation taxes. 14 1 b. The tentative maximum amount of property tax 14 2 dollars for rural county services for taxes payable in 14 3 the fiscal year beginning July 1, 2001, is an amount 14 4 equal to the amount computed in subsection 2 times the 14 5 annual price index plus the amount of net new 14 6 valuation taxes. 14 7 4. Each county shall calculate its tentative 14 8 maximum property tax dollars under this section on 14 9 forms prescribed by the department of management. 14 10 Sec. 117. NEW SECTION. 331.423B ENDING FUND 14 11 BALANCE. 14 12 1. Budgeted ending fund balances on a cash basis 14 13 for a budget year in excess of twenty-five percent of 14 14 budgeted expenditures in either the general fund, 14 15 county supplemental fund, or rural services fund for 14 16 that budget year shall be explicitly reserved or 14 17 designated for a specific purpose and specifically 14 18 described in the certified budget. The description 14 19 shall include the projected date that the expenditures 14 20 will be appropriated for the specific purpose. A 14 21 county is encouraged, but not required, to reduce 14 22 budgeted, unreserved, or undesignated ending fund 14 23 balances for the budget year to an amount equal to 14 24 approximately twenty-five percent of budgeted 14 25 expenditures in the general fund, county supplemental 14 26 fund, and rural services fund for that budget year 14 27 unless a decision is certified by the state appeal 14 28 board ordering a reduction in the ending fund balance 14 29 of any of those funds. In a protest to the county 14 30 budget under section 331.436, the county shall have 14 31 the burden of proving that the budgeted balances in 14 32 excess of twenty-five percent are reasonably likely to 14 33 be appropriated for the explicitly reserved or 14 34 designated specific purpose by the date identified in 14 35 the certified budget. The excess budgeted balance for 14 36 the specific purpose shall be considered an increase 14 37 in an item in the budget for purposes of section 14 38 24.28. 14 39 2. For a county that has, as of June 30, 2001, 14 40 reduced its actual ending fund balance to less than 14 41 twenty-five percent of actual expenditures on a cash 14 42 basis, additional property taxes may be computed and 14 43 levied as provided in this subsection. The additional 14 44 property tax levy amount is an amount not to exceed 14 45 twenty-five percent of actual expenditures from the 14 46 general fund and rural services fund for the fiscal 14 47 year beginning July 1, 2000, minus the combined ending 14 48 fund balances for those funds for that year. The 14 49 amount of the additional property taxes shall be 14 50 divided between the general fund and the rural 15 1 services fund in proportion to the amount of actual 15 2 expenditures for general county services to total 15 3 actual expenditures for general and rural county 15 4 services for the fiscal year beginning July 1, 2000, 15 5 and in proportion to the amount of actual expenditures 15 6 for rural county services to total actual expenditures 15 7 for general and rural county services for the fiscal 15 8 year beginning July 1, 2000. However, the amount 15 9 apportioned for general county services and for rural 15 10 county services shall not exceed for each fund twenty- 15 11 five percent of actual expenditures for the fiscal 15 12 year beginning July 1, 2000. 15 13 All or a portion of additional property tax dollars 15 14 may be levied for the purpose of increasing cash 15 15 reserves for general county services and rural county 15 16 services in the budget year. The additional property 15 17 tax dollars authorized under this subsection but not 15 18 levied may be carried forward as unused ending fund 15 19 balance taxing authority until and for the fiscal year 15 20 beginning July 1, 2007. The amount carried forward, 15 21 when combined with unused taxing authority shall not 15 22 exceed twenty-five percent of the maximum amount of 15 23 property tax dollars available in the current fiscal 15 24 year. Additionally, property taxes that are levied as 15 25 unused ending fund balance taxing authority under this 15 26 subsection may be the subject of a protest under 15 27 section 331.436 and the amount will be considered an 15 28 increase in an item in the budget for purposes of 15 29 section 24.28. The amount of additional property 15 30 taxes levied under this subsection shall not be 15 31 included in the computation of the maximum amount of 15 32 property tax dollars which may be certified and levied 15 33 under section 331.423. 15 34 Sec. 118. Section 331.424, Code Supplement 2001, 15 35 is amended by striking the section and inserting in 15 36 lieu thereof the following: 15 37 331.424 AUTHORITY TO LEVY BEYOND MAXIMUM PROPERTY 15 38 TAX DOLLARS. 15 39 1. The board may certify additions to the maximum 15 40 amount of property tax dollars to be levied for a 15 41 period of time not to exceed two years if the 15 42 proposition has been submitted at a special election 15 43 and received a favorable majority of the votes cast on 15 44 the proposition. 15 45 2. The special election is subject to the 15 46 following: 15 47 a. The board must give at least thirty-two days' 15 48 notice to the county commissioner of elections that 15 49 the special election is to be held. 15 50 b. The special election shall be conducted by the 16 1 county commissioner of elections in accordance with 16 2 law. 16 3 c. The proposition to be submitted shall be 16 4 substantially in the following form: 16 5 "Vote "yes" or "no" on the following: Shall the 16 6 county of _______ levy for an additional $_______ each 16 7 year for ___ years beginning July 1, _____, in excess 16 8 of the statutory limits otherwise applicable for the 16 9 (general county services or rural services) fund?" 16 10 d. The canvass shall be held beginning at one p.m. 16 11 on the second day which is not a holiday following the 16 12 special election. 16 13 e. Notice of the special election shall be 16 14 published at least once in a newspaper as specified in 16 15 section 331.305 prior to the date of the special 16 16 election. The notice shall appear as early as 16 17 practicable after the board has voted to submit a 16 18 proposition to the voters to levy additional property 16 19 tax dollars. 16 20 3. Registered voters in the county may vote on the 16 21 proposition to increase property taxes for the general 16 22 fund in excess of the statutory limit. Registered 16 23 voters residing outside the corporate limits of a city 16 24 within the county may vote on the proposition to 16 25 increase property taxes for the rural services fund in 16 26 excess of the statutory limit. 16 27 4. The amount of additional property tax dollars 16 28 certified under this subsection shall not be included 16 29 in the computation of the maximum amount of property 16 30 tax dollars which may be certified and levied under 16 31 section 331.423. 16 32 Sec. 119. Section 331.424B, Code 2001, is amended 16 33 to read as follows: 16 34 331.424B CEMETERY LEVY. 16 35 The board may levy annually a tax on all taxable 16 36 property in the county not to exceed six and three- 16 37 fourths cents per thousand dollars of the assessed 16 38 value of all taxable property in the county to repair 16 39 and maintain all cemeteries under the jurisdiction of 16 40 the board including pioneer cemeteries and to pay 16 41 other expenses of the board or the cemetery commission 16 42 as provided in section 331.325. The proceeds of the 16 43 tax levy shall be credited to thecounty general16 44 cemetery fund.Sections 444.25A and 444.25B do not16 45apply to the property tax levied or expended for16 46cemeteries pursuant to section 331.325.16 47 Sec. 120. Section 331.425, Code 2001, is amended 16 48 by striking the section and inserting in lieu thereof 16 49 the following: 16 50 331.425 COUNTY SUPPLEMENTAL FUND. 17 1 1. The county supplemental fund is established for 17 2 the following purposes: 17 3 a. Accounting for pension and related employee 17 4 benefits as provided by the department of management. 17 5 b. Accounting for tort liability insurance, 17 6 property insurance, and any other insurance that may 17 7 be necessary in the operation of the county, costs of 17 8 a self-insurance program, costs of a local government 17 9 risk pool, and amounts payable under any insurance 17 10 agreements to provide or procure such insurance, self- 17 11 insurance program, or local government risk pool. 17 12 c. Accounting for gifts or grants received by the 17 13 county for a particular purpose. 17 14 d. Accounting for money and property received and 17 15 handled by the county as trustee or custodian or in 17 16 the capacity of an agent. 17 17 2. County revenues from taxes and other sources 17 18 for the purposes described in this section shall be 17 19 credited to the county supplemental fund. 17 20 Sec. 121. Section 331.427, subsection 2, paragraph 17 21 1, Code Supplement 2001, is amended to read as 17 22 follows: 17 23 l. Services listed insection 331.424, subsection17 241, andsection 331.554. 17 25 Sec. 122. Section 331.428, subsection 2, paragraph 17 26 d, Code 2001, is amended by striking the paragraph. 17 27 Sec. 123. Section 331.429, subsection 1, Code 17 28 Supplement 2001, is amended by adding the following 17 29 new paragraph: 17 30 NEW PARAGRAPH. f. Notwithstanding paragraphs "a" 17 31 and "b", transfers from the general fund or rural 17 32 services fund in accordance with this paragraph. The 17 33 board may transfer additional funds from the general 17 34 fund or rural services fund in excess of the amounts 17 35 in paragraphs "a" and "b" if the proposition has been 17 36 submitted at a special election and received a 17 37 favorable majority of the votes cast on the 17 38 proposition. The board shall direct the county 17 39 commissioner of elections to submit the proposition at 17 40 an election. The board must give at least thirty-two 17 41 days' notice to the county commissioner of elections 17 42 that the special election is to be held. For a 17 43 transfer from the general fund, registered voters of 17 44 the county may vote on the proposition. For a 17 45 transfer from the rural services fund, registered 17 46 voters of the county residing outside the corporate 17 47 limits of a city within the county may vote on the 17 48 proposition. The proposition to be submitted shall be 17 49 substantially in the following form: 17 50 "Vote "yes" or "no" on the following question: 18 1 Shall the county of _______ transfer an additional 18 2 $______ each year for two years beginning July 1, 18 3 ____, from the (general fund or rural services fund) 18 4 to the secondary road fund?" 18 5 Notice of the special election shall be published 18 6 at least once in a newspaper in the manner provided in 18 7 section 331.305. Notice of the special election shall 18 8 appear as early as practicable after the board has 18 9 voted to submit a proposition to the voters to 18 10 transfer funds from the general fund or rural services 18 11 fund to the secondary road fund. 18 12 If a majority of the votes cast are in favor of the 18 13 proposition, the board shall certify the results of 18 14 the election to the department of management and 18 15 transfer the approved amount to the secondary road 18 16 fund in the appropriate fiscal year. 18 17 Sec. 124. Section 425A.2, subsection 4, paragraph 18 18 d, Code 2001, is amended to read as follows: 18 19 d. If the owner is an authorized farm corporation, 18 20 a shareholder or the shareholder's spouse who owns at 18 21 leastfifty-onefifty percent of the stock of the 18 22 authorized farm corporationor the shareholder's18 23spouse. 18 24 Sec. 125. Section 425A.2, subsection 4, paragraph 18 25 e, Code 2001, is amended to read as follows: 18 26 e. If the owner is an individual who leases the 18 27 tract to a family farm corporation, a shareholder of 18 28 the corporation if the combined stock of the family 18 29 farm corporation owned by the owner of the tract and 18 30 persons related to the owner as enumerated in 18 31 paragraph "a" is equal to at leastfifty-onefifty 18 32 percent of the stock of the family farm corporation. 18 33 Sec. 126. Section 425A.2, subsection 4, paragraph 18 34 f, Code 2001, is amended to read as follows: 18 35 f. If the owner is an individual who leases the 18 36 tract to a partnership, a partner if the combined 18 37 partnership interest owned by a designated person as 18 38 defined in paragraph "a" is equal to at leastfifty-18 39onefifty percent of the ownership interest of the 18 40 partnership. 18 41 Sec. 127. Section 427.1, subsection 19, Code 18 42 Supplement 2001, is amended by adding the following 18 43 new unnumbered paragraph after unnumbered paragraph 8: 18 44 NEW UNNUMBERED PARAGRAPH. Pollution-control 18 45 property used for purposes relating to the care and 18 46 feeding of livestock as defined in section 169C.1 18 47 shall be limited to the first two hundred thousand 18 48 dollars in assessed value, unless an owner of the 18 49 pollution-control property is any of the following: 18 50 a. The owner of agricultural land which is 19 1 eligible for the family farm property tax credit as 19 2 provided in chapter 425A. 19 3 b. Actively engaged in farming as defined in 19 4 section 10.1. 19 5 c. A networking farmers entity as defined in 19 6 section 10.1 or a member of a networking farmers 19 7 entity. 19 8 Sec. 128. Section 331.426, Code 2001, is repealed. 19 9 Sec. . APPLICABILITY DATES. Sections 124 19 10 through 126 of this Act apply to credits applied for 19 11 on or after July 1, 2002. Section 127 of this Act 19 12 applies to exemptions first applied for on or after 19 13 July 1, 2002. Sections 1, 102 through 109, 110 19 14 through 123, and 128 of this Act apply to the fiscal 19 15 year beginning July 1, 2002, and all subsequent fiscal 19 16 years." 19 17 # . Title page, line 2, by inserting after the 19 18 word "purposes" the following: "and the maximum 19 19 property tax dollars levied by a county and including 19 20 effective date provisions"." 19 21 19 22 19 23 19 24 VAN FOSSEN of Scott 19 25 SF 2228.9 19 26 mg/es/25
Text: H08461 Text: H08463 Text: H08400 - H08499 Text: H Index Bills and Amendments: General Index Bill History: General Index
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