Text: H08467                            Text: H08469
Text: H08400 - H08499                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index



House Amendment 8468

Amendment Text

PAG LIN
  1  1    Amend the amendment, H-8422, to Senate File 2228,
  1  2 as passed, by the Senate, as follows:
  1  3    #1.  Page 1, by inserting before line 3, the
  1  4 following:
  1  5    "#   .  Page 1, by inserting before line 1, the
  1  6 following:
  1  7    "Sec. 200.  Section 24.28, Code 2001, is amended to
  1  8 read as follows:
  1  9    24.28  HEARING ON PROTEST.
  1 10    The state board, within a reasonable time, shall
  1 11 fix a date for an initial hearing on the protest and
  1 12 may designate a deputy to hold the hearing, which
  1 13 shall be held in the county or in one of the counties
  1 14 in which the municipality is located.  Notice of the
  1 15 time and place of the hearing shall be given by
  1 16 certified mail to the appropriate officials of the
  1 17 local government and to the first ten property owners
  1 18 whose names appear upon the protest, at least five ten
  1 19 days before the date fixed for the hearing.  At all
  1 20 hearings, the burden shall be upon the objectors with
  1 21 reference to any proposed item in the budget, which
  1 22 was included in the budget of the previous fiscal year
  1 23 and which the objectors propose should be reduced or
  1 24 excluded; but the, to show that the item is not
  1 25 necessary, reasonable, and in the interest of public
  1 26 welfare.  The burden shall be upon the certifying
  1 27 board or the levying board, as the case may be, to
  1 28 show that any new item in the budget compared to the
  1 29 previous fiscal year, or any increase in any item in
  1 30 the budget from the previous fiscal year, is
  1 31 necessary, reasonable, and in the interest of the
  1 32 public welfare.  An item is considered to be a new
  1 33 item in the budget if it is taxed or appropriated out
  1 34 of the fund for the first time.  The state board shall
  1 35 not sustain any item in the budget from which appeal
  1 36 is taken if the tax or appropriation for the item is
  1 37 inconsistent with law.  For purposes of this section,
  1 38 "item" means a budgeted expenditure, appropriation, or
  1 39 cash reserve from a fund for a service area, program,
  1 40 program element, or purpose.  For purposes of this
  1 41 section, "previous fiscal year" is the fiscal year
  1 42 ending during the calendar year previous to the
  1 43 calendar year in which a budget is first certified.
  1 44    Sec. 201.  Section 25B.7, Code 2001, is amended by
  1 45 adding the following new subsection:
  1 46    NEW SUBSECTION.  4.  Beginning with property taxes
  1 47 due and payable in the fiscal year beginning July 1,
  1 48 2002, the state appropriation made to fund a property
  1 49 tax credit or exemption shall not be reduced from the
  1 50 appropriation made for the property tax credit or
  2  1 exemption in the prior fiscal year unless the reduced
  2  2 appropriation receives approval of three-fifths of the
  2  3 members of each house of the general assembly and a
  2  4 fiscal note prepared by the legislative fiscal bureau
  2  5 is provided to members of the general assembly and
  2  6 made available to the general public identifying the
  2  7 impact of the reduced appropriation on property
  2  8 taxpayers at least two days before passage by either
  2  9 house of the legislation containing the reduced
  2 10 appropriation.  The property tax credits and
  2 11 exemptions subject to this section include, but are
  2 12 not limited to, the following:
  2 13    a.  Homestead tax credit pursuant to sections 425.1
  2 14 through 425.15.
  2 15    b.  Low-income property tax credit and elderly and
  2 16 disabled property tax credit pursuant to sections
  2 17 425.16 through 425.40.
  2 18    c.  Family farm tax credit pursuant to chapter
  2 19 425A.
  2 20    d.  Agricultural land tax credit pursuant to
  2 21 chapter 426.
  2 22    e.  Military service property tax credit and
  2 23 exemption pursuant to chapter 426A.
  2 24    Sec. 202.  NEW SECTION.  25B.8  LOCAL GOVERNMENT
  2 25 ASSISTANCE – GENERAL ASSEMBLY VOTE REQUIREMENTS.
  2 26    1.  For the fiscal year beginning July 1, 2002, and
  2 27 all subsequent fiscal years, the general assembly
  2 28 shall not approve an increase in any maximum property
  2 29 tax levy rate authorized by state law unless the
  2 30 increased maximum property tax levy rate receives
  2 31 approval of three-fifths of the members of each house
  2 32 of the general assembly and a fiscal note prepared by
  2 33 the legislative fiscal bureau is provided to members
  2 34 of the general assembly and made available to the
  2 35 general public identifying the impact of the increased
  2 36 maximum property tax levy rate on property taxpayers
  2 37 at least two legislative days before passage of the
  2 38 legislation by either house.
  2 39    2.  For the fiscal year beginning July 1, 2002, and
  2 40 all subsequent fiscal years, the general assembly
  2 41 shall not approve a reduction in appropriations for
  2 42 local government assistance unless the reduced
  2 43 appropriation receives approval of three-fifths of the
  2 44 members of each house of the general assembly and a
  2 45 fiscal note prepared by the legislative fiscal bureau
  2 46 is provided to members of the general assembly and
  2 47 made available to the general public identifying the
  2 48 impact of the reduced appropriation on property
  2 49 taxpayers at least two legislative days before passage
  2 50 of the legislation by either house.
  3  1    For the purposes of this section, "local government
  3  2 assistance" means those revenues estimated to be
  3  3 received by political subdivisions in the budget year
  3  4 under chapter 426B, chapter 437A, subchapter II, and
  3  5 section 257.1 as it relates to the regular program
  3  6 foundation base per pupil and the special education
  3  7 support services foundation base per pupil, and
  3  8 sections 405A.3, 405A.4, 405A.10, and 427B.17 through
  3  9 427B.19D, and amounts appropriated by the general
  3 10 assembly for property tax relief first enacted for
  3 11 fiscal years beginning on or after July 1, 2002.""
  3 12    #2.  Page 7, by inserting after line 37, the
  3 13 following:
  3 14    "Sec. 203.  Section 331.401, subsection 1, Code
  3 15 2001, is amended by adding the following new paragraph
  3 16 after paragraph c:
  3 17    NEW PARAGRAPH.  cc.  Establish a property tax
  3 18 replacement fund in accordance with section 331.430A.
  3 19    Sec. 204.  Section 331.421, Code 2001, is amended
  3 20 by adding the following new subsections:
  3 21    NEW SUBSECTION.  1A.  "Budget year" is the fiscal
  3 22 year beginning during the calendar year in which a
  3 23 budget is first certified.
  3 24    NEW SUBSECTION.  2A.  "Current fiscal year" is the
  3 25 fiscal year ending during the calendar year in which a
  3 26 budget is first certified.
  3 27    NEW SUBSECTION.  5A.  "Fee-supported services"
  3 28 means those services provided to political
  3 29 subdivisions or residents of political subdivisions,
  3 30 other than the county providing the service, for a fee
  3 31 pursuant to an agreement entered into under chapter
  3 32 28E regardless of whether such services are also
  3 33 provided to residents of the unincorporated area of
  3 34 the county providing the service.
  3 35    NEW SUBSECTION.  7A.  "Item" means a budgeted
  3 36 expenditure, appropriation, or cash reserve from a
  3 37 fund for a service area, program, program element, or
  3 38 purpose.
  3 39    NEW SUBSECTION.  7B.  "Previous fiscal year" is the
  3 40 fiscal year ending during the calendar year previous
  3 41 to the calendar year in which a budget is first
  3 42 certified.
  3 43    Sec. 205.  Section 331.421, subsections 7 and 8,
  3 44 Code 2001, are amended to read as follows:
  3 45    7.  "General county services" means the services
  3 46 which that are primarily intended to benefit all
  3 47 residents of a county, including secondary road
  3 48 services and fee-supported services, and the services
  3 49 that are provided to persons residing in the
  3 50 incorporated areas of the county, but excluding
  4  1 services financed by other statutory funds.
  4  2    8.  "Rural county services" means the services
  4  3 which that are primarily intended to benefit those
  4  4 persons residing in the county outside of incorporated
  4  5 city areas, including those services that are
  4  6 incidentally provided to persons residing in the
  4  7 incorporated areas of the county.  "Rural county
  4  8 services" includes secondary road services as taxed
  4  9 and appropriated for under section 331.429, but
  4 10 excluding excludes services financed by other
  4 11 statutory funds.  "Rural county services" does not
  4 12 include fee-supported services provided primarily to
  4 13 residents of a city.
  4 14    Sec. 206.  Section 331.422, unnumbered paragraph 1,
  4 15 Code 2001, is amended to read as follows:
  4 16    Subject to this section and sections 331.423
  4 17 through 331.426 331.425 or as otherwise provided by
  4 18 state law, the board of each county shall certify
  4 19 property taxes annually at its March session to be
  4 20 levied for county purposes as follows:
  4 21    Sec. 207.  Section 331.424A, subsection 4, Code
  4 22 Supplement 2001, is amended to read as follows:
  4 23    4.  For the fiscal year beginning July 1, 1996, and
  4 24 for each subsequent fiscal year, the county shall
  4 25 certify a levy for payment of services.  For each
  4 26 fiscal year, county revenues from taxes imposed by the
  4 27 county credited to the services fund shall not exceed
  4 28 an amount equal to the amount of base year
  4 29 expenditures for services as defined in section
  4 30 331.438, less the amount of property tax relief to be
  4 31 received pursuant to section 426B.2, in the fiscal
  4 32 year for which the budget is certified.  The county
  4 33 auditor and the board of supervisors shall reduce the
  4 34 amount of the levy certified for the services fund by
  4 35 the amount of property tax relief to be received.  A
  4 36 levy certified under this section is not subject to
  4 37 the appeal provisions of sections 331.426 and 444.25B
  4 38 or to any other provision in law authorizing a county
  4 39 to exceed, increase, or appeal a property tax levy
  4 40 limit.
  4 41    Sec. 208.  Section 331.425, unnumbered paragraph 1,
  4 42 Code 2001, is amended to read as follows:
  4 43    The board may certify an addition to a levy in
  4 44 excess of the amounts otherwise permitted under
  4 45 sections 331.423, and 331.424, and 331.426 if the
  4 46 proposition to certify an addition to a levy has been
  4 47 submitted at a special levy election and received a
  4 48 favorable majority of the votes cast on the
  4 49 proposition.  A special levy election is subject to
  4 50 the following:
  5  1    Sec. 209.  Section 331.427, subsection 2, Code
  5  2 Supplement 2001, is amended by adding the following
  5  3 new paragraph:
  5  4    NEW PARAGRAPH.  n.  Salary costs and expenses
  5  5 incurred in the performance of all law enforcement
  5  6 responsibilities including, but not limited to, the
  5  7 following:
  5  8    (1)  Law enforcement services provided by the
  5  9 sheriff, as defined in section 331.101.
  5 10    (2)  Expenses incurred by the sheriff pursuant to
  5 11 section 331.322 or chapter 34.
  5 12    (3)  Salaries, benefits, and expenses related to
  5 13 law enforcement positions established pursuant to
  5 14 section 331.323, subsection 2, and section 331.904,
  5 15 subsection 2.
  5 16    (4)  Powers and duties performed by the sheriff
  5 17 pursuant to sections 331.651 through 331.661.
  5 18    (5)  Powers and duties performed by the sheriff
  5 19 pursuant to chapters 356 and 356A.
  5 20    Sec. 210.  Section 331.428, subsection 3, Code
  5 21 2001, is amended to read as follows:
  5 22    3.  Appropriations specifically authorized to be
  5 23 made from the rural services fund shall not be made
  5 24 from the general fund, but may be made from other
  5 25 sources.  Appropriations for services made from the
  5 26 general fund for the current fiscal year or previous
  5 27 fiscal year shall not be made from the rural services
  5 28 fund for the budget year.
  5 29    Sec. 211.  NEW SECTION.  331.430A  PROPERTY TAX
  5 30 REPLACEMENT CREDIT.
  5 31    1.  Property tax replacement dollars received by
  5 32 the county shall be credited to the property tax
  5 33 replacement fund.  The board shall not levy property
  5 34 taxes for or make appropriations from the property tax
  5 35 replacement fund other than as provided in this
  5 36 section.
  5 37    2.  a.  The county auditor shall reduce the
  5 38 certified tax levy for the general fund received from
  5 39 the board of supervisors for the budget year by an
  5 40 amount equal to the amount in the property tax
  5 41 replacement fund designated or allocated for
  5 42 countywide property tax relief.  The auditor shall
  5 43 calculate the tax rate after the countywide property
  5 44 tax replacement amount is applied to the certified
  5 45 levy.
  5 46    b.  The county auditor shall reduce the certified
  5 47 tax levy for the rural services fund received from the
  5 48 board of supervisors for the budget year by an amount
  5 49 equal to the amount in the property tax replacement
  5 50 fund designated or allocated for property tax relief
  6  1 in the unincorporated area.  The auditor shall
  6  2 calculate the tax rate after the property tax
  6  3 replacement amount is applied to the certified levy.
  6  4    c.  Amounts deposited in the property tax
  6  5 replacement fund not specifically designated or
  6  6 allocated for countywide property tax relief or for
  6  7 property tax relief in the unincorporated area shall
  6  8 be credited to the general fund in the proportion that
  6  9 the total taxable valuation in the county bears to the
  6 10 sum of the total taxable valuation in the county and
  6 11 the taxable valuation in the unincorporated area of
  6 12 the county and shall be credited to the rural services
  6 13 fund in the proportion that the taxable valuation in
  6 14 the unincorporated area of the county bears to the sum
  6 15 of the total taxable valuation in the county and the
  6 16 taxable valuation in the unincorporated area of the
  6 17 county.
  6 18    3.  On the tax list, the county auditor shall
  6 19 compute the amount of taxes due and payable on each
  6 20 parcel before and after the amount received from the
  6 21 property tax replacement fund is used to reduce the
  6 22 county levy.  The amounts shall be computed separately
  6 23 for the general fund and rural services fund.  The
  6 24 amount of property tax dollars reduced on each parcel
  6 25 as a result of the moneys received from the property
  6 26 tax replacement, if applicable, shall be noted on each
  6 27 tax statement prepared by the county treasurer
  6 28 pursuant to section 445.23.
  6 29    4.  As used in this section, "property tax
  6 30 replacement dollars" means revenues estimated to be
  6 31 received in the budget year under chapter 422B that
  6 32 are designated to be allocated for property tax relief
  6 33 and amounts appropriated by the general assembly for
  6 34 property tax relief first enacted for fiscal years
  6 35 beginning on or after July 1, 2002.  The amount of
  6 36 property tax replacement dollars for the budget year
  6 37 shall be adjusted to reflect revenue corrections or
  6 38 reconciliation made during the current fiscal year for
  6 39 the previous fiscal year.
  6 40    Sec. 212.  Section 331.434, unnumbered paragraph 1,
  6 41 Code 2001, is amended to read as follows:
  6 42    Annually, the board of each county, subject to
  6 43 sections 331.423 through 331.426 331.425 and other
  6 44 applicable state law, shall prepare and adopt a
  6 45 budget, certify taxes, and provide appropriations as
  6 46 follows:
  6 47    Sec. 213.  Section 331.434, Code 2001, is amended
  6 48 by adding the following new subsection:
  6 49    NEW SUBSECTION.  8.  a.  Budgeted ending fund
  6 50 balances for a budget year in excess of twenty-five
  7  1 percent of budgeted expenditures in either the general
  7  2 fund or rural services fund for that budget year shall
  7  3 be explicitly reserved or designated for a specific
  7  4 purpose and specifically described in the certified
  7  5 budget.  The certified budget for the budget year
  7  6 shall include a description of any changes from the
  7  7 current fiscal year to the explicitly reserved or
  7  8 designated purpose for the excess ending fund balance
  7  9 as specifically described in the certified budget.
  7 10 For purposes of this section, ending fund balances
  7 11 shall be determined either on a cash basis or an
  7 12 accrual basis, whichever is consistent with the method
  7 13 used for the county's budget.  The description shall
  7 14 include the projected date that the expenditures will
  7 15 be appropriated for the specific purpose.  Budgeted
  7 16 ending fund balances reserved or designated shall only
  7 17 be used for the purpose specifically described in the
  7 18 certified budget.  The certified budget shall not be
  7 19 amended for the purpose of changing the specific
  7 20 purpose after the budget year begins.
  7 21    b.  In a protest to the county budget under section
  7 22 331.436, the county shall have the burden of proving
  7 23 that the budgeted ending fund balances in excess of
  7 24 twenty-five percent are reasonably likely to be
  7 25 appropriated for the explicitly reserved or designated
  7 26 specific purpose by the date identified in the
  7 27 certified budget.
  7 28    c.  The budgeted ending fund balance in excess of
  7 29 twenty-five percent of expenditures for the general
  7 30 fund or rural services fund shall be considered an
  7 31 increase in an item in the budget for purposes of
  7 32 section 24.28.  The state appeal board may certify a
  7 33 decision in accordance with section 24.32 that
  7 34 requires a reduction in the budgeted ending fund
  7 35 balance for a particular fund.
  7 36    d.  For purposes of this subsection, "budgeted
  7 37 expenditures" does not include transfers from the
  7 38 general fund or the rural services fund.
  7 39    Sec. 214.  Section 331.435, unnumbered paragraph 1,
  7 40 Code 2001, is amended to read as follows:
  7 41    The board may amend the adopted county budget,
  7 42 subject to sections 331.423 through 331.426 331.425
  7 43 and other applicable state law, to permit increases in
  7 44 any class of proposed expenditures contained in the
  7 45 budget summary published under section 331.434,
  7 46 subsection 3.
  7 47    Sec. 215.  Section 333A.2, subsection 1, unnumbered
  7 48 paragraph 1, Code 2001, is amended to read as follows:
  7 49    There is created a A county finance committee is
  7 50 created consisting of eight ten members.  The members
  8  1 of the committee shall be:
  8  2    Sec. 216.  Section 333A.2, subsection 1, Code 2001,
  8  3 is amended by adding the following new paragraph:
  8  4    NEW PARAGRAPH.  e.  Two persons who are not elected
  8  5 officials or employed by a political subdivision and
  8  6 who pay property taxes on land located in the
  8  7 unincorporated area of a county.  One property
  8  8 taxpayer shall reside in a county with a population of
  8  9 twenty-two thousand five hundred or less and one
  8 10 property taxpayer shall reside in a county with a
  8 11 population of more than twenty-two thousand five
  8 12 hundred.  The governor shall select and appoint the
  8 13 property taxpayers, subject to the approval of two-
  8 14 thirds of the members of the senate."
  8 15    #3.  Page 11, by inserting after line 46 the
  8 16 following:
  8 17    "Sec. 217.  Section 422B.1, subsection 3, Code
  8 18 2001, is amended to read as follows:
  8 19    3.  A local option tax shall be imposed only after
  8 20 an election at which a majority of those voting on the
  8 21 question favors imposition and shall then be imposed
  8 22 until repealed as provided in subsection 6, paragraph
  8 23 "a" 9, as applicable.  If the tax is a local vehicle
  8 24 tax imposed by a county, it shall apply to all
  8 25 incorporated and unincorporated areas of the county.
  8 26 If the tax is a A local sales and services option tax
  8 27 imposed by a county, it shall only apply to those
  8 28 incorporated areas and the unincorporated area of that
  8 29 county in which a majority of those voting in the area
  8 30 on the tax favors its imposition.  For purposes of the
  8 31 local sales and services option tax, all cities
  8 32 contiguous to each other shall be treated as part of
  8 33 one incorporated area and the tax would be imposed in
  8 34 each of those contiguous cities only if the majority
  8 35 of those voting in the total area covered by the
  8 36 contiguous cities favors its imposition.  For purposes
  8 37 of the local sales and services option tax, a city is
  8 38 not contiguous to another city if the only road access
  8 39 between the two cities is through another state.
  8 40    Sec. 218.  Section 422B.1, subsection 4, Code 2001,
  8 41 is amended to read as follows:
  8 42    4.  a.  A county board of supervisors shall direct
  8 43 within thirty days the county commissioner of
  8 44 elections to submit the question of imposition of a
  8 45 local vehicle tax or a local sales and services option
  8 46 tax to the registered voters of the incorporated and
  8 47 unincorporated areas of the county upon receipt of a
  8 48 petition, requesting imposition of a local vehicle tax
  8 49 or a local sales and services option tax, signed by
  8 50 eligible electors of the whole county equal in number
  9  1 to five ten percent of the persons in the whole county
  9  2 who voted at the last preceding state general
  9  3 election.  In the case of a local vehicle tax, the
  9  4 petition requesting imposition shall specify the rate
  9  5 of tax and the classes, if any, that are to be exempt.
  9  6 If a valid petition for imposition of a local option
  9  7 tax is received no later than thirty days after a
  9  8 motion is adopted, the contents of the petition shall
  9  9 be used on the ballot.  If more than one valid
  9 10 petition is received, the earliest received petition
  9 11 shall be used.
  9 12    b.  The question of the imposition of a local sales
  9 13 and services option tax shall be submitted to the
  9 14 registered voters of the incorporated and
  9 15 unincorporated areas of the county upon receipt by the
  9 16 county commissioner of elections of the motion or
  9 17 motions, requesting such submission, adopted by the
  9 18 governing body or bodies of the city or cities located
  9 19 within the county or of the county, for the
  9 20 unincorporated areas of the county, representing at
  9 21 least one half of the population of the county.  A
  9 22 motion may only be made by a governing body one time
  9 23 in each six-month period.  Upon adoption of such
  9 24 motion, the governing body of the city or county, for
  9 25 the unincorporated areas, shall submit the motion to
  9 26 the county commissioner of elections and in the case
  9 27 of the governing body of the city shall notify the
  9 28 board of supervisors of the adoption of the motion.
  9 29 The county commissioner of elections shall keep a file
  9 30 on all the motions received and, upon reaching the
  9 31 population requirements, shall publish notice of the
  9 32 ballot proposition concerning the imposition of the
  9 33 local sales and services option tax.  A motion ceases
  9 34 to be valid at the time of the holding of the regular
  9 35 election for the election of members of the governing
  9 36 body which adopted the motion.  The county
  9 37 commissioner of elections shall eliminate from the
  9 38 file any motion that ceases to be valid.  The manner
  9 39 provided under this paragraph for the submission of
  9 40 the question of imposition of a local sales and
  9 41 services option tax is an alternative to the manner
  9 42 provided in paragraph "a", unless a valid petition is
  9 43 received no later than thirty days after the
  9 44 population requirements of this paragraph have been
  9 45 reached and, in that case, the contents of the
  9 46 petition shall be used on the ballot.  Notwithstanding
  9 47 any contrary provisions in this chapter, an election
  9 48 may only be held one time in each six-month period for
  9 49 each incorporated area or for the unincorporated area.
  9 50    Sec. 219.  Section 422B.1, subsection 5, Code 2001,
 10  1 is amended to read as follows:
 10  2    5.  The county commissioner of elections shall
 10  3 submit the question of imposition of a local option
 10  4 tax at a state general election or at a special
 10  5 election held at any time other than the time of a
 10  6 city regular election.  The election shall not be held
 10  7 sooner than sixty days after publication of notice of
 10  8 the ballot proposition.  The ballot proposition shall
 10  9 specify the type and rate of tax and in the case of a
 10 10 vehicle tax the classes that will be exempt and in the
 10 11 case of a local sales and services tax the date it
 10 12 will be imposed which date shall not be earlier than
 10 13 ninety days following the election.  The ballot
 10 14 proposition shall also specify the approximate amount
 10 15 of local option tax revenues that will be used for
 10 16 property tax relief and shall contain a statement as
 10 17 to the specific purpose or purposes for which the
 10 18 revenues shall otherwise be expended.  If the county
 10 19 board of supervisors decides under subsection 6 to
 10 20 specify or the petition specifies a date on which the
 10 21 local option sales and services tax shall
 10 22 automatically be repealed, the date of the repeal
 10 23 shall also be specified on the ballot.  The rate of
 10 24 the vehicle tax shall be in increments of one dollar
 10 25 per vehicle as set by the petition seeking to impose
 10 26 the tax.  The rate of a local sales and services tax
 10 27 shall not be more than one percent as set by the
 10 28 governing body.  If a petition is received, the
 10 29 directions provided to the commissioner of elections
 10 30 by the board of supervisors as to the content of the
 10 31 ballot shall be substantially similar to the content
 10 32 of the petition, including revenue allocation and
 10 33 repeal date.  The state commissioner of elections
 10 34 shall establish by rule the form for the ballot
 10 35 proposition which form shall be uniform throughout the
 10 36 state.
 10 37    Sec. 220.  Section 422B.1, subsection 6, Code 2001,
 10 38 is amended by striking the subsection and inserting in
 10 39 lieu thereof the following:
 10 40    6.  a.  If a majority of those voting on the
 10 41 question of imposition of the local option tax favors
 10 42 imposition of the local option tax, the governing body
 10 43 of that county shall impose the tax at the rate
 10 44 specified for an unlimited period unless a date of
 10 45 repeal is indicated on the ballot.  However, in the
 10 46 case of a local option tax, the county shall not
 10 47 impose the tax in any incorporated area or the
 10 48 unincorporated area if the majority of those voting on
 10 49 the tax in that area did not favor its imposition.
 10 50 The revenues from the local option tax shall be
 11  1 expended in the use and in the manner specified on the
 11  2 most recent ballot receiving majority approval of the
 11  3 incorporated or unincorporated area, as appropriate.
 11  4    b.  Within ten days of the election at which a
 11  5 majority of those voting on the question favors the
 11  6 imposition, repeal, or change in use of a local option
 11  7 tax, the county auditor shall give written notice by
 11  8 sending a copy of the abstract of the votes from the
 11  9 favorable election to the director of revenue and
 11 10 finance.
 11 11    Sec. 221.  Section 422B.1, subsection 7, unnumbered
 11 12 paragraph 1, Code 2001, is amended by striking the
 11 13 unnumbered paragraph.
 11 14    Sec. 222.  Section 422B.1, subsection 8, Code 2001,
 11 15 is amended to read as follows:
 11 16    8.  Local The local option taxes tax authorized to
 11 17 be imposed as provided in this chapter are is a local
 11 18 sales and services tax and a local vehicle tax.  The
 11 19 rate of the tax shall be in increments of one dollar
 11 20 per vehicle for a vehicle tax as set on the petition
 11 21 seeking to impose the vehicle tax.  The rate of a
 11 22 local sales and services tax shall not be more than
 11 23 one percent as set by the governing body.
 11 24    Sec. 223.  Section 422B.1, subsection 9, Code 2001,
 11 25 is amended by striking the subsection and inserting in
 11 26 lieu thereof the following:
 11 27    9.  a.  A local option tax is repealed on the date
 11 28 specified on the ballot which imposed the tax.  If the
 11 29 ballot proposition did not specify a date for the
 11 30 repeal, a local option tax shall be repealed as
 11 31 provided in this subsection.  The use of the revenues
 11 32 from a local option tax may be changed as provided in
 11 33 this subsection.
 11 34    b.  The board of supervisors shall repeal the local
 11 35 option tax in the unincorporated areas or in an
 11 36 incorporated area in which the tax has been imposed,
 11 37 thirty days after adoption by the board of supervisors
 11 38 of its own motion for repeal in the unincorporated
 11 39 areas or thirty days after receipt by the board of
 11 40 supervisors of a motion adopted by the governing body
 11 41 of that incorporated area requesting repeal, unless a
 11 42 petition containing the required number of signatures
 11 43 is received by the board of supervisors, within thirty
 11 44 days of the adoption or receipt of the motion for
 11 45 repeal, seeking an election on the approval or
 11 46 disapproval of the repeal of the local option tax.
 11 47 The petition shall be signed by eligible electors of
 11 48 the unincorporated or incorporated area of the county
 11 49 where the tax is to be repealed equal in number to ten
 11 50 percent of the persons in the unincorporated or
 12  1 incorporated area of the county where the tax is to be
 12  2 repealed who voted at the last preceding state general
 12  3 election.  Upon receipt of a petition seeking an
 12  4 election on the question of repeal, the board of
 12  5 supervisors or governing body of the incorporated area
 12  6 shall, within thirty days following receipt of the
 12  7 petition, either rescind its action to repeal or
 12  8 direct the county commissioner of elections to submit
 12  9 the question of approval or disapproval of the repeal
 12 10 of the tax to the registered voters of the area where
 12 11 the tax is to be repealed.  The board of supervisors
 12 12 shall repeal the local option tax effective as
 12 13 provided in section 422B.9, subsection 1, following
 12 14 the expiration of the thirty days allowed for
 12 15 submission of a petition after the board of
 12 16 supervisors adopted the repeal motion or the motion
 12 17 for repeal was received.  If the question of repeal is
 12 18 submitted to the registered voters, the board of
 12 19 supervisors shall repeal the local option tax as
 12 20 provided in section 422B.9, subsection 1, following a
 12 21 favorable election.  For purposes of this subsection,
 12 22 incorporated area includes any incorporated city which
 12 23 is contiguous to another incorporated city.
 12 24    c.  The use of the local option tax revenues may be
 12 25 changed as follows:
 12 26    (1)  The governing body of the incorporated area or
 12 27 the board of supervisors for the unincorporated area
 12 28 where the local option tax is imposed may, upon its
 12 29 own motion, request the county commissioner of
 12 30 elections to hold an election in the incorporated or
 12 31 unincorporated area, as applicable, on the question of
 12 32 the change in use of local option tax revenues.  The
 12 33 county commissioner of elections shall submit the
 12 34 question on the change of use to the registered voters
 12 35 of the incorporated or unincorporated area, as
 12 36 applicable.  The election shall be held as provided in
 12 37 this subsection and subsection 5 for the imposition of
 12 38 a local option tax.
 12 39    (2)  A county board of supervisors shall direct the
 12 40 county commissioner of elections to submit the
 12 41 question of change of use of a local option tax
 12 42 revenues to the registered voters of the incorporated
 12 43 or unincorporated areas of the county, as applicable,
 12 44 within thirty days of receipt of a petition requesting
 12 45 the change in use of local option tax revenues, signed
 12 46 by eligible electors of the incorporated or
 12 47 unincorporated area of the county where the change in
 12 48 use is to occur equal in number to ten percent of the
 12 49 persons in the incorporated or unincorporated area of
 12 50 the county where the change in use is to occur who
 13  1 voted at the last preceding state general election.
 13  2 The election shall be held as provided in this
 13  3 subsection and subsection 5 for the imposition of a
 13  4 local option tax.
 13  5    (3)  If more than one petition meeting the
 13  6 requirements of this subsection for holding an
 13  7 election on the change in use of a local option tax is
 13  8 received, the earliest received petition shall be
 13  9 used.
 13 10    (4)  The ballot proposition for a change in use
 13 11 shall list the present use of the revenues, the
 13 12 proposed use, and the date of the beginning of the
 13 13 fiscal year on and after which revenues received will
 13 14 be used for the new use.  If a petition for a change
 13 15 in use of a local option tax is received no later than
 13 16 thirty days after a motion is adopted, the contents of
 13 17 the petition shall be used on the ballot.
 13 18 Notwithstanding any contrary provisions in this
 13 19 chapter, an election may only be held one time in each
 13 20 six-month period for each incorporated area or for the
 13 21 unincorporated area.  If a majority of those voting in
 13 22 the incorporated or unincorporated area on the change
 13 23 in use favors the change, the governing body of the
 13 24 incorporated or unincorporated area shall change the
 13 25 use of the local option tax beginning with the fiscal
 13 26 year following the fiscal year in which the election
 13 27 approving the change in use occurred.
 13 28    (5)  Notwithstanding subparagraph (4), the
 13 29 governing body of the incorporated or unincorporated
 13 30 area may change the use of the local option tax
 13 31 beginning January 1 if a majority of those voting in
 13 32 the incorporated or unincorporated area on the change
 13 33 in use favors the change or if the governor has
 13 34 declared a state of emergency or disaster covering the
 13 35 incorporated or unincorporated area and the change in
 13 36 use is for a capital project required as a result of
 13 37 the emergency or disaster.
 13 38    Sec. 224.  Section 422B.1, subsection 10, Code
 13 39 2001, is amended to read as follows:
 13 40    10.  Notwithstanding subsection 9 or any other
 13 41 contrary provision of this chapter, a local option
 13 42 sales and services tax shall not be repealed or
 13 43 reduced in rate its use changed and an election shall
 13 44 not be held on the question of repeal or change in use
 13 45 if obligations are outstanding which are payable as
 13 46 provided in section 422B.12, unless the change in use
 13 47 is proposed for the portion of the local option tax
 13 48 for which obligations payable as provided in section
 13 49 422B.12 are not outstanding or funds sufficient to pay
 13 50 the principal, interest, and premium, if any, on the
 14  1 outstanding obligations at and prior to maturity have
 14  2 been properly set aside and pledged for that purpose.
 14  3 A governing body shall not incur obligations of its
 14  4 allocation under section 422B.10 or 422B.12 or
 14  5 obligate local option tax revenues in any other manner
 14  6 before the imposition of the local option tax has been
 14  7 approved and shall not incur obligations or obligate
 14  8 revenues after receipt of a petition requesting repeal
 14  9 or change in use of the local option tax until the
 14 10 question on the repeal or change in use has been voted
 14 11 on."
 14 12    #4.  Page 12, by inserting after line 15 the
 14 13 following:
 14 14    "Sec. 225.  Section 441.50, Code 2001, is amended
 14 15 to read as follows:
 14 16    441.50  APPRAISERS EMPLOYED.
 14 17    The conference board shall have power to employ or
 14 18 contract with appraisers or other technical or expert
 14 19 help to assist in the valuation of property, the cost
 14 20 thereof to be paid in the same manner as other
 14 21 expenses of the assessor's office.  The conference
 14 22 board may certify for levy annually an amount not to
 14 23 exceed forty and one-half cents per thousand dollars
 14 24 of assessed value of taxable property for the purpose
 14 25 of establishing a special appraiser's fund, to be used
 14 26 only for such the purposes described in this section.
 14 27 From time to time the conference board may direct the
 14 28 transfer of any unexpended balance in the special
 14 29 appraiser's fund to the assessment expense fund.
 14 30    Sec. 226.  Section 445.5, subsection 1, Code 2001,
 14 31 is amended by adding the following new paragraph:
 14 32    NEW PARAGRAPH.  j.  The information required
 14 33 pursuant to section 331.430A, subsection 3.
 14 34    Sec. 227.  Sections 24.48, 331.426, 422B.2, 422B.3,
 14 35 and 422B.4, Code 2001, are repealed."
 14 36    #5.  Page 12, by inserting after line 49 the
 14 37 following:
 14 38    "3.  Sections 200 through 227 of this Act, being
 14 39 deemed of immediate importance, take effect upon
 14 40 enactment and apply to the fiscal year beginning July
 14 41 1, 2002, and all subsequent fiscal years.""
 14 42    #6.  Page 12, by inserting before line 50 the
 14 43 following:
 14 44    "#   .  Title page, line 1, by inserting after the
 14 45 word "to" the following:  "local taxes and budgeting
 14 46 practices, including"."
 14 47    #7.  Page 13, line 1, by inserting after the word
 14 48 "and" the following:  "utilization".
 14 49    #8.  Page 13, line 4, by inserting after the word
 14 50 "electorate," the following:  "creating a property tax
 15  1 replacement fund for counties,".
 15  2    #9.  Page 13, line 5, by inserting after the word
 15  3 "date" the following:  "and applicability date".  
 15  4 
 15  5 
 15  6                               
 15  7 SIEVERS of Scott 
 15  8 SF 2228.311 79
 15  9 mg/cf
     

Text: H08467                            Text: H08469
Text: H08400 - H08499                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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