Text: HF00497 Text: HF00499 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 24.17, unnumbered paragraph 1, Code 1 2 2001, is amended to read as follows: 1 3 The local budgets of the various political subdivisions 1 4 shall be certified by the chairperson of the certifying board 1 5 or levying board, as the case may be, in duplicate to the 1 6 county auditor not later than March 15 of each year on forms, 1 7 and pursuant to instructions, prescribed by the department of 1 8 management.However, if the political subdivision is a school1 9district, as defined in section 257.2, its budget shall be1 10certified not later than April 15 of each year.1 11 Sec. 2. Section 24.27, Code 2001, is amended to read as 1 12 follows: 1 13 24.27 PROTEST TO BUDGET. 1 14 Not later than March 25or April 25 if the municipality is1 15a school district, a number of persons in any municipality 1 16 equal to one-fourth of one percent of those voting for the 1 17 office of governor, at the last general election in the 1 18 municipality, but the number shall not be less than ten, and 1 19 the number need not be more than one hundred persons, who are 1 20 affected by any proposed budget, expenditure or tax levy, or 1 21 by any item thereof, may appeal from any decision of the 1 22 certifying board or the levying board by filing with the 1 23 county auditor of the county in which the municipal 1 24 corporation is located, a written protest setting forth their 1 25 objections to the budget, expenditure or tax levy, or to one 1 26 or more items thereof, and the grounds for their objections. 1 27 If a budget is certified after March 15or April 15 in the1 28case of a school district, all appeal time limits shall be 1 29 extended to correspond to allowances for a timely filing. 1 30 Upon the filing of a protest, the county auditor shall 1 31 immediately prepare a true and complete copy of the written 1 32 protest, together with the budget, proposed tax levy or 1 33 expenditure to which objections are made, and shall transmit 1 34 them forthwith to the state board, and shall also send a copy 1 35 of the protest to the certifying board or to the levying 2 1 board, as the case may be. 2 2 Sec. 3. Section 76.2, unnumbered paragraph 2, Code 2001, 2 3 is amended to read as follows: 2 4 If the resolution is filed prior to April 1or May 1, if2 5the political subdivision is a school district, the annual 2 6 levy shall begin with the tax levy for collection commencing 2 7 July 1 of that year. If the resolution is filed after April 1 2 8or May 1, in the case of a school district, the annual levy 2 9 shall begin with the tax levy for collection in the next 2 10 succeeding fiscal year. However, the governing authority of a 2 11 political subdivision may adjust a levy of taxes made under 2 12 this section for the purpose of adjusting the annual levies 2 13 and collections for property severed from the political 2 14 subdivision, subject to the approval of the director of the 2 15 department of management. 2 16 Sec. 4. Section 257.19, unnumbered paragraph 2, Code 2001, 2 17 is amended to read as follows: 2 18 Certification of a board's intent to participate for a 2 19 budget year, the method of funding, and the amount to be 2 20 raised shall be made to the department of management not later 2 21 thanAprilMarch 15 of the base year. Funding for the 2 22 instructional support program shall be obtained from 2 23 instructional support state aid and from local funding using 2 24 either an instructional support property tax or a combination 2 25 of an instructional support property tax and an instructional 2 26 support income surtax. 2 27 Sec. 5. Section 257.29, unnumbered paragraph 2, Code 2001, 2 28 is amended to read as follows: 2 29 The educational improvement program shall provide 2 30 additional revenues each fiscal year equal to a specified 2 31 percent of the regular program district cost of the district, 2 32 as determined by the board but not more than the maximum 2 33 percent authorized by the electors if an election has been 2 34 held. Certification of a district's participation for a 2 35 budget year, the method of funding, and the amount to be 3 1 raised shall be made to the department of management not later 3 2 thanAprilMarch 15 of the base year. 3 3 Sec. 6. Section 275.29, Code 2001, is amended to read as 3 4 follows: 3 5 275.29 DIVISION OF ASSETS AND LIABILITIES AFTER 3 6 REORGANIZATION. 3 7 Between July 1 and July 20, the board of directors of the 3 8 newly formed school district shall meet with the boards of the 3 9 school districts affected by the organization of the new 3 10 school corporation, including the boards of districts 3 11 receiving territory of the school districts affected, for the 3 12 purpose of reaching joint agreement on an equitable division 3 13 of the assets of the several school corporations or parts of 3 14 school corporations and an equitable distribution of the 3 15 liabilities of the affected corporations or parts of 3 16 corporations. In addition, if outstanding bonds are in 3 17 existence in any district, the initial board of directors of 3 18 the newly formed school district shall meet with the boards of 3 19 all school districts affected prior toAprilMarch 15 prior to 3 20 the school year the reorganization is effective to determine 3 21 the distribution of the bonded indebtedness between the 3 22 districts so that the newly formed district may certify its 3 23 budget under the procedures specified in chapter 24. The 3 24 boards shall consider the mandatory levy required in section 3 25 76.2 and shall assure the satisfaction of outstanding 3 26 obligations of each affected school corporation. If the 3 27 petition includes plans for the distribution of the bonded 3 28 indebtedness, the exclusion of territory from the reorganized 3 29 district does not require action pursuant to this section. 3 30 Sec. 7. Section 298.2, subsection 3, Code 2001, is amended 3 31 to read as follows: 3 32 3. The board of directors of a school district may certify 3 33 for levy byAprilMarch 15 of a school year a tax on all 3 34 taxable property in the school district for the regular 3 35 physical plant and equipment levy. 4 1 Sec. 8. Section 298.2, subsection 4, unnumbered paragraph 4 2 2, Code 2001, is amended to read as follows: 4 3 If a combination of a property tax and income surtax is 4 4 used, byAprilMarch 15 of the previous school year, the board 4 5 shall certify the percent of the income surtax to be imposed 4 6 and the amount to be raised to the department of management 4 7 and the department of management shall establish the rate of 4 8 the property tax and income surtax for the school year. The 4 9 physical plant and equipment property tax and income surtax 4 10 shall be levied or imposed, collected, and paid to the school 4 11 district in the manner provided for the instructional support 4 12 program in sections 257.21 through 257.26. 4 13 Sec. 9. Section 298.4, unnumbered paragraph 1, Code 2001, 4 14 is amended to read as follows: 4 15 The board of directors of a school district may certify for 4 16 levy byAprilMarch 15 of a school year, a tax on all taxable 4 17 property in the school district for a district management 4 18 levy. The revenue from the tax levied in this section shall 4 19 be placed in the district management levy fund of the school 4 20 district. The district management levy shall be expended only 4 21 for the following purposes: 4 22 Sec. 10. Section 298.10, Code 2001, is amended to read as 4 23 follows: 4 24 298.10 LEVY FOR CASH RESERVE. 4 25 The board of directors of a school district may certify for 4 26 levy byAprilMarch 15 of a school year, a tax on all taxable 4 27 property in the school district in order to raise an amount 4 28 for a necessary cash reserve for a school district's general 4 29 fund. The amount raised for a necessary cash reserve does not 4 30 increase a school district's authorized expenditures as 4 31 defined in section 257.7. 4 32 Sec. 11. Section 300.2, unnumbered paragraph 2, Code 2001, 4 33 is amended to read as follows: 4 34 If a majority of the votes cast upon the proposition is in 4 35 favor of the proposition, the board shall certify the amount 5 1 required for a fiscal year to the county board of supervisors 5 2 byAprilMarch 15 of the preceding fiscal year. The board of 5 3 supervisors shall levy the amount certified. The amount shall 5 4 be placed in the public education and recreation levy fund of 5 5 the district and shall be used only for the purposes specified 5 6 in this chapter. 5 7 Sec. 12. APPLICABILITY DATE. This Act is applicable for 5 8 budget certification purposes during the school budget year 5 9 beginning July 1, 2001, and succeeding budget years. 5 10 EXPLANATION 5 11 This bill provides for a change in the budget certification 5 12 date applicable to school districts from April 15 to March 15 5 13 annually. Code section 24.17 currently provides that the 5 14 local budgets of political subdivisions other than a school 5 15 district shall be certified by the chairperson of the 5 16 certifying board or levying board not later than March 15 of 5 17 each year, but that if the political subdivision is a school 5 18 district its budget shall be certified not later than April 15 5 19 of each year. The bill provides for conforming changes 5 20 consistent with this change. 5 21 LSB 2818HH 79 5 22 rn/gg/8.1
Text: HF00497 Text: HF00499 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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