Text: HF00536 Text: HF00538 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 23A.2, subsection 10, paragraph h, Code 1 2 2001, is amended by striking the paragraph. 1 3 Sec. 2. Section 25B.2, subsection 3, Code 2001, is amended 1 4 by striking the subsection. 1 5 Sec. 3. Section 25B.3, subsection 1, Code 2001, is amended 1 6 to read as follows: 1 7 1. "Political subdivision" means a city, county, township, 1 8 community college, area education agency, or school district. 1 9 Sec. 4. NEW SECTION. 25B.5A UNFUNDED STATE MANDATES – 1 10 EFFECT. 1 11 If, on or after July 1, 2001, a state mandate is enacted by 1 12 the general assembly, or otherwise imposed, on a political 1 13 subdivision and the state mandate requires a political 1 14 subdivision to engage in any new activity, to provide a new 1 15 service, or to provide any service beyond that required by any 1 16 law enacted prior to July 1, 2001, and the state does not 1 17 appropriate moneys to fully fund the cost of the state mandate 1 18 as identified pursuant to section 25B.5, the political 1 19 subdivision is not required to perform the activity or provide 1 20 the service and the political subdivision shall not be subject 1 21 to any liabilities imposed by the state or the imposition of 1 22 any fines or penalties for the failure to comply with the 1 23 state mandate. 1 24 Sec. 5. NEW SECTION. 28L.1 IOWA COMMISSION ON STATE AND 1 25 LOCAL TAXATION. 1 26 1. An Iowa commission on state and local taxation is 1 27 created which shall consist of thirteen members appointed as 1 28 follows: 1 29 a. Three senators appointed by the majority leader of the 1 30 senate, one of whom shall be nominated by the minority leader 1 31 of the senate. Two of the appointees shall be residents of a 1 32 county with a population of less than forty thousand. 1 33 b. Three representatives appointed by the speaker of the 1 34 house, one of whom shall be nominated by the minority leader 1 35 of the house. Two of the appointees shall be residents of a 2 1 county with a population of less than forty thousand. 2 2 c. One member appointed by the Iowa state association of 2 3 counties. 2 4 d. One member appointed by the Iowa league of cities. 2 5 e. One member appointed by the Iowa association of school 2 6 boards. 2 7 f. One member from an organization representing 2 8 agricultural interests appointed jointly by the majority 2 9 leader of the senate and the speaker of the house. 2 10 g. One member from an organization representing taxpayers 2 11 and appointed jointly by the majority leader of the senate and 2 12 the speaker of the house. 2 13 h. One member from an organization representing business 2 14 taxpayers and appointed jointly by the majority leader of the 2 15 senate and the speaker of the house. 2 16 i. One member representing small business owners appointed 2 17 jointly by the majority leader of the senate and the speaker 2 18 of the house. 2 19 2. In making all appointments, consideration shall be 2 20 given to gender, race, or ethnic representation, population 2 21 and demographic factors, and representation of different 2 22 geographic regions. Appointments made under subsection 1, 2 23 paragraphs "c" through "e", are not subject to section 69.16 2 24 or 69.16A. 2 25 3. Members of the commission shall hold office for four 2 26 years beginning June 1 of the year of appointment and until 2 27 their successors are appointed, except that three initial 2 28 appointees shall be appointed for one year, three initial 2 29 appointees for two years, three initial appointees for three 2 30 years, and three initial appointees for four years. The 2 31 commission shall conduct its organizational meeting no later 2 32 than September 1, 2001, and at that meeting shall elect a 2 33 chairperson to serve until May 2002. 2 34 4. Legislative members of the commission are eligible for 2 35 per diem and expenses as provided in section 2.10. Other 3 1 members of the commission shall be reimbursed for actual and 3 2 necessary expenses incurred in performance of their duties. 3 3 Members may also be eligible to receive compensation as 3 4 provided in section 7E.6. 3 5 5. A majority of the commission members shall constitute a 3 6 quorum. For the purpose of conducting business, a majority 3 7 vote of the commission shall be required. Beginning in May 3 8 2002, the commission shall meet in May of each year for the 3 9 purpose of electing one of its members as chairperson. The 3 10 commission shall meet quarterly and at other times as 3 11 necessary at the call of the chairperson or when any five 3 12 members of the commission file a written request with the 3 13 chairperson for a meeting. Written notice of the time and 3 14 place of each meeting shall be given to each member of the 3 15 commission. 3 16 6. The commission may establish committees as it deems 3 17 advisable and feasible, whose membership shall include at 3 18 least two members of the commission, but only the commission 3 19 may take final action on a proposal or recommendation of a 3 20 committee. 3 21 7. Any vacancy shall be filled in the same manner as 3 22 regular appointments are made for the unexpired portion of the 3 23 regular term. A member of the commission may be removed for 3 24 any of the causes and in the manner provided in chapter 66. 3 25 Sec. 6. NEW SECTION. 28L.2 STAFF AND FACILITIES. 3 26 The commission and committees established by the commission 3 27 may accept technical and operational assistance from the staff 3 28 of the legislative service bureau and the legislative fiscal 3 29 bureau, other state or federal agencies, units of local 3 30 governments, or any other public or private source. The 3 31 directors of the legislative service bureau and the 3 32 legislative fiscal bureau may assign professional, technical, 3 33 legal, clerical, or other staff, as necessary and authorized 3 34 by the legislative council for continued operation of the 3 35 commission. However, technical and operational assistance 4 1 provided by the bureaus shall be provided within existing 4 2 appropriations made to or with existing resources of the 4 3 legislative service bureau and legislative fiscal bureau. The 4 4 legislative council may also provide to the commission 4 5 available facilities and equipment as requested by the 4 6 commission. The legislative council shall provide funding for 4 7 consulting services should the commission deem it appropriate. 4 8 Sec. 7. NEW SECTION. 28L.3 REVIEW OF STATE AND LOCAL 4 9 REVENUE AND SERVICES. 4 10 1. The commission shall conduct a review of the following: 4 11 a. Revenue sources available to local governments, 4 12 including taxes, fees, state appropriations, and federal 4 13 moneys. 4 14 b. Revenue sources available to the state, including 4 15 taxes, fees, and federal moneys, and the portion of state 4 16 revenues annually appropriated, or otherwise disbursed, to 4 17 local governments. 4 18 c. Services provided by local governments, including those 4 19 provided at the discretion of a local government and those 4 20 mandated by federal or state statutes and regulations. 4 21 2. In conducting its review of revenue sources, the 4 22 commission shall study state and local taxes from the 4 23 standpoint of equity, neutrality, competitiveness, simplicity, 4 24 and stability. 4 25 3. The commission shall hold public hearings to allow 4 26 persons and organizations to be heard. 4 27 4. The commission shall submit a report to the general 4 28 assembly on the status of the review no later than March 15, 4 29 2002. The status report shall summarize the commission's 4 30 activities to date and may include such other information that 4 31 the commission deems relevant and necessary. 4 32 5. a. The commission shall submit a final report to the 4 33 general assembly no later than January 15, 2006. 4 34 b. The final report shall include the following: 4 35 (1) A statement of goals that the commission believes are 5 1 necessary to achieve principles of taxation agreed upon by the 5 2 committee. 5 3 (2) Any strategies formulated by the commission that 5 4 consist of recommended methods of state and local taxation, 5 5 specific structural changes, and any modifications to the 5 6 current system of state and local taxation. 5 7 (3) Such other information that the commission deems 5 8 relevant and necessary. 5 9 6. This section shall not be construed to preclude the 5 10 enactment of legislation that eliminates or reduces any state 5 11 or local government tax during the period the Iowa commission 5 12 on state and local taxation is conducting the review required 5 13 by this section. 5 14 Sec. 8. NEW SECTION. 28L.4 DUTIES OF THE COMMISSION. 5 15 The commission shall: 5 16 1. Conduct the review as required in section 28L.3. 5 17 2. Monitor legislative or administrative action on 5 18 recommendations in the report required in section 28L.3. 5 19 3. Annually report on the state of local governments in 5 20 Iowa. 5 21 4. Annually report on state and federal issues relating to 5 22 local government that have a potential fiscal impact on local 5 23 governments. 5 24 5. Annually report on court decisions having an impact on 5 25 state and local government revenue or services. 5 26 6. The reports in subsections 3, 4, and 5 shall be filed 5 27 with the governor, president of the senate, speaker of the 5 28 house, and the majority and minority leaders of each house, 5 29 and shall be made available to legislators and the public upon 5 30 request. The reports must be submitted no later than January 5 31 15 of each year. 5 32 Sec. 9. NEW SECTION. 28L.5 INFORMATION. 5 33 The commission may request from any state agency or 5 34 official the information and assistance as needed to perform 5 35 the duties of the commission. A state agency or official 6 1 shall furnish the information or assistance requested within 6 2 the authority and resources of the state agency or official. 6 3 This section does not require the production or opening of any 6 4 public record which is required by law to be kept 6 5 confidential. 6 6 Sec. 10. NEW SECTION. 28L.6 FUTURE REPEAL. 6 7 This chapter is repealed effective July 1, 2006. 6 8 Sec. 11. Section 123.38, unnumbered paragraph 2, Code 6 9 2001, is amended to read as follows: 6 10 Any licensee or permittee, or the licensee's or permittee's 6 11 executor or administrator, or any person duly appointed by the 6 12 court to take charge of and administer the property or assets 6 13 of the licensee or permittee for the benefit of the licensee's 6 14 or permittee's creditors, may voluntarily surrender a license 6 15 or permit to the division. When a license or permit is 6 16 surrendered the division shall notify the local authority, and 6 17 the division or the local authority shall refund to the person 6 18 surrendering the license or permit, a proportionate amount of 6 19 the fee received by the division or the local authority for 6 20 the license or permit as follows: if a license or permit is 6 21 surrendered during the first three months of the period for 6 22 which it was issued, the refund shall be three-fourths of the 6 23 amount of the fee; if surrendered more than three months but 6 24 not more than six months after issuance, the refund shall be 6 25 one-half of the amount of the fee; if surrendered more than 6 26 six months but not more than nine months after issuance, the 6 27 refund shall be one-fourth of the amount of the fee. No 6 28 refund shall be made, however, for any special liquor permit, 6 29 nor for a liquor control license, wine permit, or beer permit 6 30 surrendered more than nine months after issuance. For 6 31 purposes of this paragraph, any portion of license or permit 6 32 fees used for the purposes authorized in section331.424,6 33subsection 1, paragraphs "a" and "b", and in section331.424A,6 34 shall not be deemed received either by the division or by a 6 35 local authority. No refund shall be made to any licensee or 7 1 permittee, upon the surrender of the license or permit, if 7 2 there is at the time of surrender, a complaint filed with the 7 3 division or local authority, charging the licensee or 7 4 permittee with a violation of this chapter. If upon a hearing 7 5 on a complaint the license or permit is not revoked or 7 6 suspended, then the licensee or permittee is eligible, upon 7 7 surrender of the license or permit, to receive a refund as 7 8 provided in this section; but if the license or permit is 7 9 revoked or suspended upon hearing the licensee or permittee is 7 10 not eligible for the refund of any portion of the license or 7 11 permit fee. 7 12 Sec. 12. Section 218.99, Code 2001, is amended to read as 7 13 follows: 7 14 218.99 COUNTIES TO BE NOTIFIED OF PATIENTS' PERSONAL 7 15 ACCOUNTS. 7 16 The administrator in control of a state institution shall 7 17 direct the business manager of each institution under the 7 18 administrator's jurisdictionwhich is mentioned in section7 19331.424, subsection 1, paragraphs "a" and "b", andfor which 7 20 services are paid under section 331.424A, to quarterly inform 7 21 the county of legal settlement's entity designated to perform 7 22 the county's single entry point process of any patient or 7 23 resident who has an amount in excess of two hundred dollars on 7 24 account in the patients' personal deposit fund and the amount 7 25 on deposit. The administrators shall direct the business 7 26 manager to further notify the entity designated to perform the 7 27 county's single entry point process at least fifteen days 7 28 before the release of funds in excess of two hundred dollars 7 29 or upon the death of the patient or resident. If the patient 7 30 or resident has no county of legal settlement, notice shall be 7 31 made to the director of human services and the administrator 7 32 in control of the institution involved. 7 33 Sec. 13. Section 331.301, subsection 12, Code 2001, is 7 34 amended to read as follows: 7 35 12. The board of supervisors may credit funds to a reserve 8 1 for the purposes authorized by subsection 11 of this section;8 2section 331.424, subsection 1, paragraph "f";and section 8 3 331.441, subsection 2, paragraph "b". Moneys credited to the 8 4 reserve, and interest earned on such moneys, shall remain in 8 5 the reserve until expended for purposes authorized by 8 6 subsection 11 of this section; section 331.424, subsection 1,8 7paragraph "f";or section 331.441, subsection 2, paragraph 8 8 "b". 8 9 Sec. 14. Section 331.325, Code 2001, is amended to read as 8 10 follows: 8 11 331.325 CONTROL AND MAINTENANCE OF PIONEER CEMETERIES – 8 12 CEMETERY COMMISSION. 8 13 1. As used in this section, "pioneer cemetery" means a 8 14 cemetery where there have been six or fewer burials in the 8 15 preceding fifty years. 8 16 2. Each county board of supervisors may adopt an ordinance 8 17 assuming jurisdiction and control of pioneer cemeteries in the 8 18 county. The board shall exercise the powers and duties of 8 19 township trustees relating to the maintenance and repair of 8 20 cemeteries in the county as provided in sections 359.28 8 21 through 359.41 except that the board shall not certify a tax 8 22 levy pursuant to section 359.30 or 359.33 and except that the 8 23 maintenance and repair of all cemeteries under the 8 24 jurisdiction of the county including pioneer cemeteries shall 8 25 be paid from thecounty generalcemetery fund. The 8 26 maintenance and improvement program for a pioneer cemetery may 8 27 include restoration and management of native prairie grasses 8 28 and wildflowers. 8 29 3. In lieu of management of the cemeteries, the board of 8 30 supervisors may create, by ordinance, a cemetery commission to 8 31 assume jurisdiction and management of the pioneer cemeteries 8 32 in the county. The ordinance shall delineate the number of 8 33 commissioners, the appointing authority, the term of office, 8 34 officers, employees, organizational matters, rules of 8 35 procedure, compensation and expenses, and other matters deemed 9 1 pertinent by the board. The board may delegate any power and 9 2 duties relating to cemeteries which may otherwise be exercised 9 3 by township trustees pursuant to sections 359.28 through 9 4 359.41 to the cemetery commission except the commission shall 9 5 not certify a tax levy pursuant to section 359.30 or 359.33 9 6 and except that the expenses of the cemetery commission shall 9 7 be paid from thecounty generalcemetery fund. 9 8 4. Notwithstanding sections 359.30 and 359.33, the costs 9 9 of management, repair, and maintenance of pioneer cemeteries 9 10 shall be paid from thecounty generalcemetery fund. 9 11 Sec. 15. Section 331.421, subsections 1 and 10, Code 2001, 9 12 are amended by striking the subsections. 9 13 Sec. 16. Section 331.421, Code 2001, is amended by adding 9 14 the following new subsection: 9 15 NEW SUBSECTION. 7A. "Item" means a budgeted expenditure, 9 16 appropriation, or cash reserve from a fund for a service area, 9 17 program, program element, or purpose. 9 18 Sec. 17. Section 331.423, Code 2001, is amended by 9 19 striking the section and inserting in lieu thereof the 9 20 following: 9 21 331.423 PROPERTY TAX DOLLARS – MAXIMUMS. 9 22 1. Annually, the board shall determine separate property 9 23 tax levy limits to pay for general county services and rural 9 24 county services in accordance with this section. The property 9 25 tax levies separately certified for general county services 9 26 and rural county services in accordance with section 331.434 9 27 shall not exceed the amount determined under this section. 9 28 2. For purposes of this section and section 331.423A: 9 29 a. "Annual price index" means the change, computed to four 9 30 decimal places, between the preliminary price index for the 9 31 third quarter of the calendar year preceding the calendar year 9 32 in which the fiscal year starts and the revised price index 9 33 for the third quarter of the previous calendar year as 9 34 published in the same issue in which such preliminary price 9 35 index is first published. The price index used shall be the 10 1 state and local government chain-type price index used in the 10 2 quantity and price indexes for gross domestic product as 10 3 published by the United States department of commerce. The 10 4 annual price index shall not be less than zero and shall not 10 5 exceed four hundredths. The change shall then be added to one 10 6 to create a multiplier for the annual price index. 10 7 b. "Boundary adjustment" means annexation, severance, 10 8 incorporation, or discontinuance as those terms are defined in 10 9 section 368.1. 10 10 c. "Budget year" is the fiscal year beginning during the 10 11 calendar year in which a budget is first certified. 10 12 d. "Current fiscal year" is the fiscal year ending during 10 13 the calendar year in which a budget is first certified. 10 14 e. "Local sales and services taxes" means local sales and 10 15 services taxes imposed under the authority of chapter 422B. 10 16 f. "Net new valuation taxes" means the amount of property 10 17 tax dollars equal to the tentative maximum general rate for 10 18 purposes of the general fund, or the tentative maximum rural 10 19 rate for purposes of the rural services fund, times the 10 20 increase from the previous fiscal year in taxable valuation 10 21 due to the following: 10 22 (1) Net new construction. 10 23 (2) Additions or improvements to existing structures. 10 24 (3) Remodeling of existing structures for which a building 10 25 permit is required. 10 26 (4) Net boundary adjustment. 10 27 (5) A municipality no longer dividing tax revenues in an 10 28 urban renewal area as provided in section 403.19, to the 10 29 extent that the incremental valuation released is due to new 10 30 construction or revaluation on property newly constructed 10 31 after the division of revenue begins. 10 32 (6) That portion of taxable property located in an urban 10 33 revitalization area on which an exemption was allowed and such 10 34 exemption has expired. 10 35 g. "Property tax replacement dollars" means revenues 11 1 received under sections 427B.17 through 427B.19D, revenues 11 2 received under chapter 437A, subchapter II, and amounts 11 3 appropriated by the general assembly for property tax relief 11 4 first enacted for fiscal years beginning on or after July 1, 11 5 2001. 11 6 h. "Tentative maximum general rate" means the amount 11 7 calculated in subsection 3, paragraph "b", subparagraph (1), 11 8 divided by the net taxable valuation in the county. For 11 9 purposes of this paragraph, "net taxable valuation" is the 11 10 amount of taxable valuation in the county minus the amount of 11 11 taxable valuation used to calculate net new valuation taxes. 11 12 i. "Tentative maximum rural rate" means the amount 11 13 calculated in subsection 3, paragraph "c", subparagraph (1), 11 14 divided by the net taxable valuation in the unincorporated 11 15 area of the county. For purposes of this paragraph, "net 11 16 taxable valuation" is the amount of taxable valuation in the 11 17 unincorporated area of the county minus the amount of taxable 11 18 valuation in the unincorporated area of the county used to 11 19 calculate net new valuation taxes. 11 20 j. "Unused taxing authority" means the maximum amount of 11 21 property tax dollars calculated under subsection 3 for a 11 22 fiscal year minus the amount actually levied under this 11 23 section in that fiscal year. Unused taxing authority may be 11 24 carried forward to the following fiscal year. However, the 11 25 amount of unused taxing authority which may be carried forward 11 26 shall not exceed twenty-five percent of the maximum amount of 11 27 property tax dollars available in the current fiscal year. 11 28 3. a. Effective for the fiscal year beginning July 1, 11 29 2002, the maximum amount of property tax dollars levied which 11 30 may be certified by a county for general county services and 11 31 rural county services shall be the tentative maximum property 11 32 tax dollars calculated under paragraphs "b" and "c", 11 33 respectively, and adjusted by the amounts in paragraphs "d", 11 34 "e", and "f". 11 35 b. The tentative maximum property tax dollars for general 12 1 county services is an amount equal to the sum of the 12 2 following: 12 3 (1) The current fiscal year's tentative maximum property 12 4 tax dollars for general county services minus the unused 12 5 taxing authority carried forward from the previous fiscal year 12 6 times the annual price index. 12 7 (2) The amount of net new valuation taxes. 12 8 (3) The amount of unused taxing authority carried forward 12 9 from the previous fiscal year. 12 10 c. The tentative maximum property tax dollars for rural 12 11 county services is an amount equal to the sum of the 12 12 following: 12 13 (1) The current fiscal year's tentative maximum property 12 14 tax dollars for rural county services minus the unused taxing 12 15 authority carried forward from the previous fiscal year times 12 16 the annual price index. 12 17 (2) The amount of net new valuation taxes. 12 18 (3) The amount of unused taxing authority carried forward 12 19 from the previous fiscal year. 12 20 d. Subtract the amount of property tax replacement dollars 12 21 to be received for the budget year that will be deposited in 12 22 the general fund or the rural services fund, as applicable. 12 23 e. Subtract the amount of local sales and services taxes 12 24 for property tax relief estimated by the department of revenue 12 25 and finance to be received for the budget year that will be 12 26 deposited in the general fund or the rural services fund, as 12 27 applicable. 12 28 f. Subtract the amount of local sales and services taxes 12 29 received for property tax relief in the previous fiscal year 12 30 for the county general fund and rural services fund, and add 12 31 the amount of local sales and services taxes that was budgeted 12 32 for property tax relief for each of those funds in that fiscal 12 33 year. 12 34 4. Property taxes certified for deposit in the mental 12 35 health, mental retardation, and developmental disabilities 13 1 services fund in section 331.424A, the cemetery fund in 13 2 section 331.424B, the county supplemental funds in section 13 3 331.425, and the debt service fund in section 331.430, any 13 4 capital projects fund established by the county for deposit of 13 5 bond, loan, or note proceeds, and any temporary increase 13 6 approved pursuant to section 331.424 are not counted against 13 7 the maximum amount of property tax dollars that may be 13 8 certified for a fiscal year under subsection 3. 13 9 5. The department of management shall adopt rules to 13 10 administer this section and section 331.423A after 13 11 consultation with the county finance committee. 13 12 Sec. 18. NEW SECTION. 331.423A BASE YEAR PROPERTY TAX 13 13 DOLLARS. 13 14 1. For purposes of calculating maximum property tax 13 15 dollars under section 331.423, the tentative maximum property 13 16 tax dollars for the fiscal year beginning July 1, 2000, for 13 17 general county services shall be calculated as provided in 13 18 this subsection. 13 19 a. The tentative maximum amount of property tax dollars 13 20 for general county services for taxes payable in the fiscal 13 21 year beginning July 1, 2000, shall be an amount equal to the 13 22 sum of the following, divided by three, and adjusted by the 13 23 amounts in paragraph "b": 13 24 (1) The sum of the amount of property taxes levied for 13 25 general county services and the amount of property tax 13 26 replacement dollars received and the amount of local sales and 13 27 services tax revenues received as property tax relief and 13 28 deposited in the general fund, all for the fiscal year 13 29 beginning July 1, 1997, times one and one hundred ten 13 30 thousandths. 13 31 (2) The sum of the amount of property taxes levied for 13 32 general county services and the amount of property tax 13 33 replacement dollars received and the amount of local sales and 13 34 services tax revenues received as property tax relief and 13 35 deposited in the general fund, all for the fiscal year 14 1 beginning July 1, 1998, times one and eighty-nine thousandths. 14 2 (3) The sum of the amount of property taxes levied for 14 3 general county services and the amount of property tax 14 4 replacement dollars received and the amount of local sales and 14 5 services tax revenues received as property tax relief and 14 6 deposited in the general fund, all for the fiscal year 14 7 beginning July 1, 1999, times one and sixty-seven thousandths. 14 8 b. The amount computed under the formula in paragraph "a" 14 9 shall be adjusted by subtracting the amount of the ending fund 14 10 balance differential for general county services as provided 14 11 in this paragraph. The ending fund balance differential for 14 12 general county services is the difference between the general 14 13 fund's ending balance for the fiscal year beginning July 1, 14 14 1999, and the general fund's ending balance for the fiscal 14 15 year beginning July 1, 1996, divided by three. 14 16 2. For purposes of calculating maximum property tax 14 17 dollars under section 331.423, the tentative maximum property 14 18 tax dollars for the fiscal year beginning July 1, 2000, for 14 19 rural county services shall be calculated as provided in this 14 20 subsection. 14 21 a. The tentative maximum amount of property tax dollars 14 22 for rural county services for taxes payable in the fiscal year 14 23 beginning July 1, 2000, shall be an amount equal to the sum of 14 24 the following, divided by three, and adjusted by the amounts 14 25 in paragraph "b": 14 26 (1) The sum of the amount of property taxes levied for 14 27 rural county services and the amount of property tax 14 28 replacement dollars received and the amount of local sales and 14 29 services tax revenues received as property tax relief and 14 30 deposited in the rural services fund, all for the fiscal year 14 31 beginning July 1, 1997, times one and one hundred ten 14 32 thousandths. 14 33 (2) The sum of the amount of property taxes levied for 14 34 rural county services and the amount of property tax 14 35 replacement dollars received and the amount of local sales and 15 1 services tax revenues received as property tax relief and 15 2 deposited in the rural services fund, all for the fiscal year 15 3 beginning July 1, 1998, times one and eighty-nine thousandths. 15 4 (3) The sum of the amount of property taxes levied for 15 5 rural county services and the amount of property tax 15 6 replacement dollars received and the amount of local sales and 15 7 services tax revenues received as property tax relief and 15 8 deposited in the rural services fund, all for the fiscal year 15 9 beginning July 1, 1999, times one and sixty-seven thousandths. 15 10 b. The amount computed under the formula in paragraph "a" 15 11 shall be adjusted by subtracting the amount of the ending fund 15 12 balance differential for rural county services as provided in 15 13 this paragraph. The ending fund balance differential for 15 14 rural county services is the difference between the rural 15 15 services fund's ending balance for the fiscal year beginning 15 16 July 1, 1999, and the rural services fund's ending balance for 15 17 the fiscal year beginning July 1, 1996, divided by three. 15 18 3. a. The tentative maximum amount of property tax 15 19 dollars for general county services for taxes payable in the 15 20 fiscal year beginning July 1, 2001, is an amount equal to the 15 21 amount computed in subsection 1 times the annual price index 15 22 plus the amount of net new valuation taxes. 15 23 b. The tentative maximum amount of property tax dollars 15 24 for rural county services for taxes payable in the fiscal year 15 25 beginning July 1, 2001, is an amount equal to the amount 15 26 computed in subsection 2 times the annual price index plus the 15 27 amount of net new valuation taxes. 15 28 4. Each county shall calculate its tentative maximum 15 29 property tax dollars under this section on forms prescribed by 15 30 the department of management. 15 31 Sec. 19. NEW SECTION. 331.423B ENDING FUND BALANCE. 15 32 Effective for a fiscal year beginning on or after July 1, 15 33 2007, budgeted ending fund balances shall not exceed twenty- 15 34 five percent of actual expenditures in the previous fiscal 15 35 year for either the general fund or the rural services fund. 16 1 Budgeted ending fund balances for a fiscal year in excess of 16 2 twenty-five percent of actual expenditures in the previous 16 3 fiscal year shall be reserved or designated for a specific 16 4 purpose and specifically described in the certified budget. 16 5 Up to ten percent of an amount reserved or designated for a 16 6 specific purpose may be used for a purpose other than that 16 7 described in the certified budget. Such change in use shall 16 8 be treated as an amendment to the budget subject to section 16 9 331.435. The board of supervisors may change the specific 16 10 purpose for which all or a portion of funds in excess of ten 16 11 percent are reserved or designated if the proposition to 16 12 change the specific purpose has been submitted at a special 16 13 election and received a favorable majority of the votes cast 16 14 on the proposition. The special election shall be held in the 16 15 manner provided in section 331.425, except that if the change 16 16 in purpose is to the general services fund ending balance, 16 17 registered voters in the county may vote on the proposition 16 18 and if the change in purpose is to the rural services fund 16 19 ending balance, registered voters residing outside the 16 20 corporate limits of a city within the county may vote on the 16 21 proposition. 16 22 Sec. 20. Section 331.424, Code 2001, is amended by 16 23 striking the section and inserting in lieu thereof the 16 24 following: 16 25 331.424 AUTHORITY TO LEVY BEYOND MAXIMUM PROPERTY TAX 16 26 DOLLARS. 16 27 1. The board may certify additions to the maximum amount 16 28 of property tax dollars to be levied for a period of time not 16 29 to exceed two years if the proposition has been submitted at a 16 30 special election and received a favorable majority of the 16 31 votes cast on the proposition. 16 32 2. The special election is subject to the following: 16 33 a. The board must give at least thirty-two days' notice to 16 34 the county commissioner of elections that the special election 16 35 is to be held. 17 1 b. The special election shall be conducted by the county 17 2 commissioner of elections in accordance with law. 17 3 c. The proposition to be submitted shall be substantially 17 4 in the following form: 17 5 "Vote "yes" or "no" on the following: 17 6 Shall the county of _______ levy for an additional $_______ 17 7 each year for ___ years beginning July 1, _____, in excess of 17 8 the statutory limits otherwise applicable for the (general 17 9 county services or rural services) fund?" 17 10 d. The canvass shall be held beginning at one p.m. on the 17 11 second day which is not a holiday following the special 17 12 election. 17 13 e. Notice of the special election shall be published at 17 14 least once in a newspaper as specified in section 331.305 17 15 prior to the date of the special election. The notice shall 17 16 appear as early as practicable after the board has voted to 17 17 seek additional property tax dollars. 17 18 3. Registered voters in the county may vote on the 17 19 proposition to increase property taxes for the general fund in 17 20 excess of the statutory limit. Registered voters residing 17 21 outside the corporate limits of a city within the county may 17 22 vote on the proposition to increase property taxes for the 17 23 rural services fund in excess of the statutory limit. 17 24 4. The amount of additional property tax dollars certified 17 25 under this subsection shall not be included in the computation 17 26 of the maximum amount of property tax dollars which may be 17 27 certified and levied under section 331.423. 17 28 Sec. 21. Section 331.424B, Code 2001, is amended to read 17 29 as follows: 17 30 331.424B CEMETERY LEVY. 17 31 The board may levy annually a tax not to exceed six and 17 32 three-fourths cents per thousand dollars of the assessed value 17 33 of all taxable property in the county to repair and maintain 17 34 all cemeteries under the jurisdiction of the board including 17 35 pioneer cemeteries and to pay other expenses of the board or 18 1 the cemetery commission as provided in section 331.325. The 18 2 proceeds of the tax levy shall be credited to thecounty18 3generalcemetery fund.Sections 444.25A and 444.25B do not18 4apply to the property tax levied or expended for cemeteries18 5pursuant to section 331.325.18 6 Sec. 22. Section 331.425, Code 2001, is amended by 18 7 striking the section and inserting in lieu thereof the 18 8 following: 18 9 331.425 COUNTY SUPPLEMENTAL FUNDS. 18 10 A county may establish county supplemental funds for the 18 11 following purposes: 18 12 1. Accounting for pension and related employee benefit 18 13 funds as provided by the county finance committee. A county 18 14 may certify taxes to be levied for a county supplemental fund 18 15 in the amount necessary to meet its obligations. 18 16 2. Accounting for gifts received by the county for a 18 17 particular purpose. 18 18 3. Accounting for money and property received and handled 18 19 by the county as trustee or custodian or in the capacity of an 18 20 agent. 18 21 4. Accounting for tort liability insurance, property 18 22 insurance, and any other insurance that may be necessary in 18 23 the operation of the county, costs of a self-insurance 18 24 program, costs of a local government risk pool, and amounts 18 25 payable under any insurance agreements to provide or procure 18 26 such insurance, self-insurance program, or local government 18 27 risk pool. 18 28 Sec. 23. Section 331.427, subsection 2, paragraph l, Code 18 29 2001, is amended to read as follows: 18 30 l. Services listed insection 331.424, subsection 1, and18 31 section 331.554. 18 32 Sec. 24. Section 331.428, subsection 2, paragraph d, Code 18 33 2001, is amended by striking the paragraph. 18 34 Sec. 25. Section 331.429, subsection 1, Code 2001, is 18 35 amended by adding the following new paragraph: 19 1 NEW PARAGRAPH. f. Notwithstanding paragraphs "a" and "b", 19 2 transfers from the general fund or rural services fund in 19 3 accordance with this paragraph. The board may transfer 19 4 additional funds from the general fund or rural services fund 19 5 in excess of the amounts in paragraphs "a" and "b" if the 19 6 proposition has been submitted at a special election and 19 7 received a favorable majority of the votes cast on the 19 8 proposition. The board shall direct the county commissioner 19 9 of elections to submit the proposition at an election. The 19 10 board must give at least thirty-two days' notice to the county 19 11 commissioner of elections that the special election is to be 19 12 held. For a transfer from the general fund, registered voters 19 13 of the county may vote on the proposition. For a transfer 19 14 from the rural services fund, registered voters of the county 19 15 residing outside the corporate limits of a city within the 19 16 county may vote on the proposition. The proposition to be 19 17 submitted shall be substantially in the following form: 19 18 "Vote "yes" or "no" on the following question: 19 19 Shall the county of _______ transfer an additional $______ 19 20 each year for two years beginning July 1, ____, from the 19 21 (general fund or rural services fund) to the secondary road 19 22 fund?" 19 23 Notice of the special election shall be published at least 19 24 once in a newspaper in the manner provided in section 331.305. 19 25 Notice of the special election shall appear as early as 19 26 practicable after the board has voted to transfer funds from 19 27 the general fund or rural services fund to the secondary road 19 28 fund. 19 29 If a majority of the votes cast are in favor of the 19 30 proposition, the board shall certify the results of the 19 31 election to the department of management and transfer the 19 32 approved amount to the secondary road fund in the appropriate 19 33 fiscal year. 19 34 Sec. 26. Section 384.1, Code 2001, is amended by striking 19 35 the section and inserting in lieu thereof the following: 20 1 384.1 PROPERTY TAX DOLLARS – MAXIMUMS. 20 2 1. A city shall certify taxes to be levied by the city on 20 3 all taxable property within the city limits, for all city 20 4 government purposes. Annually, the city council may certify 20 5 basic levies for city government purposes, subject to the 20 6 limitation on property tax dollars provided in this section. 20 7 2. For purposes of this section: 20 8 a. "Annual price index" means the change, computed to four 20 9 decimal places, between the preliminary price index for the 20 10 third quarter of the calendar year preceding the calendar year 20 11 in which the fiscal year starts and the revised price index 20 12 for the third quarter of the previous calendar year as 20 13 published in the same issue in which such preliminary price 20 14 index is first published. The price index used shall be the 20 15 state and local government chain-type price index used in the 20 16 quantity and price indexes for gross domestic product as 20 17 published by the United States department of commerce. The 20 18 annual price index shall not be less than zero and shall not 20 19 exceed four hundredths. The change shall then be added to one 20 20 to create a multiplier for the annual price index. 20 21 b. "Boundary adjustment" means annexation, severance, 20 22 incorporation, or discontinuance as those terms are defined in 20 23 section 368.1. 20 24 c. "Budget year" is the fiscal year beginning during the 20 25 calendar year in which a budget is certified. 20 26 d. "Current fiscal year" is the fiscal year ending during 20 27 the calendar year in which a budget is certified. 20 28 e. "Local sales and services taxes" means local sales and 20 29 services taxes imposed under the authority of chapter 422B. 20 30 f. "Net new valuation taxes" means the amount of property 20 31 tax dollars equal to the tentative maximum general rate for 20 32 city government purposes times the increase from the previous 20 33 year in taxable valuation due to the following: 20 34 (1) Net new construction. 20 35 (2) Additions or improvements to existing structures. 21 1 (3) Remodeling of existing structures for which a building 21 2 permit is required. 21 3 (4) Net boundary adjustment. 21 4 (5) A municipality no longer dividing tax revenues in an 21 5 urban renewal area as provided in section 403.19, to the 21 6 extent that the incremental valuation released is due to new 21 7 construction or revaluation on property newly constructed 21 8 after the division of revenue begins. 21 9 (6) That portion of taxable property located in an urban 21 10 revitalization area on which an exemption was allowed and such 21 11 exemption has expired. 21 12 g. "Property tax replacement dollars" means revenues 21 13 received under sections 427B.17 through 427B.19D, revenues 21 14 received under chapter 437A, subchapter II, and amounts 21 15 appropriated by the general assembly for property tax relief 21 16 first enacted for fiscal years beginning on or after July 1, 21 17 2001. 21 18 h. "Tentative maximum general rate" means the amount 21 19 calculated in subsection 3, paragraph "b", subparagraph (1), 21 20 divided by the net taxable valuation in the city. For 21 21 purposes of this paragraph, "net taxable valuation" is the 21 22 amount of taxable valuation in the city minus the amount of 21 23 taxable valuation in the city used to calculate net new 21 24 valuation taxes. 21 25 i. "Unused taxing authority" means the maximum amount of 21 26 property tax dollars calculated under subsection 3 for a 21 27 fiscal year minus the amount actually levied under this 21 28 section in that fiscal year. Unused taxing authority may be 21 29 carried forward to the following fiscal year. However, the 21 30 amount of unused taxing authority which may be carried forward 21 31 shall not exceed twenty-five percent of the maximum amount of 21 32 property tax dollars available in the current fiscal year. 21 33 3. a. Effective for the fiscal year beginning July 1, 21 34 2002, the maximum amount of property tax dollars which may be 21 35 certified by a city for city government purposes shall be the 22 1 tentative maximum property tax dollars calculated under 22 2 paragraph "b", and adjusted by the amounts in paragraphs "c", 22 3 "d", and "e". 22 4 b. The tentative maximum property tax dollars for city 22 5 government purposes is an amount equal to the sum of the 22 6 following: 22 7 (1) The current fiscal year's tentative maximum property 22 8 tax dollars for city government purposes minus the unused 22 9 taxing authority carried forward from the previous fiscal year 22 10 times the annual price index. 22 11 (2) The amount of net new valuation taxes. 22 12 (3) The amount of unused taxing authority carried forward 22 13 from the previous fiscal year. 22 14 c. Subtract the amount of property tax replacement dollars 22 15 to be received for the budget year that will be deposited in 22 16 the city general fund. 22 17 d. Subtract the amount of local sales and services taxes 22 18 for property tax relief estimated by the department of revenue 22 19 and finance to be received for the budget year that will be 22 20 deposited in the city general fund. 22 21 e. Subtract the amount of local sales and services taxes 22 22 received for property tax relief in the previous fiscal year 22 23 for the city general fund, and add the amount of local sales 22 24 and services taxes that was budgeted for property tax relief 22 25 for the city general fund in that fiscal year. 22 26 4. Property taxes certified for deposit in the debt 22 27 service fund in section 384.4, trust and agency funds in 22 28 section 384.6, capital improvements reserve fund in section 22 29 384.7, the emergency fund in section 384.8, any capital 22 30 projects fund established by the city for deposit of bond, 22 31 loan, or note proceeds, any temporary increase approved 22 32 pursuant to section 384.12A, property taxes collected from a 22 33 voted levy in section 384.12, and property taxes levied under 22 34 section 384.12, subsection 18, are not counted against the 22 35 maximum amount of property tax dollars that may be certified 23 1 for a fiscal year under subsection 3. 23 2 5. Notwithstanding the maximum amount of taxes a city may 23 3 certify for levy, the tax levied by a city on tracts of land 23 4 and improvements on the tracts of land used and assessed for 23 5 agricultural or horticultural purposes shall not exceed three 23 6 dollars and three-eighths cents per thousand dollars of 23 7 assessed value in any year. Improvements located on such 23 8 tracts of land and not used for agricultural or horticultural 23 9 purposes and all residential dwellings are subject to the same 23 10 rate of tax levied by the city on all other taxable property 23 11 within the city. 23 12 6. The department of management shall adopt rules to 23 13 administer this section and section 384.1A after consultation 23 14 with the city finance committee. 23 15 Sec. 27. NEW SECTION. 384.1A BASE YEAR PROPERTY TAX 23 16 DOLLARS. 23 17 1. For purposes of calculating maximum property tax 23 18 dollars under section 384.1, the tentative maximum property 23 19 tax dollars for the fiscal year beginning July 1, 2000, for 23 20 city government purposes shall be calculated as provided in 23 21 this subsection. 23 22 a. The tentative maximum amount of property tax dollars 23 23 for city government purposes for taxes payable in the fiscal 23 24 year beginning July 1, 2000, shall be an amount equal to the 23 25 sum of the following, divided by three, and adjusted by the 23 26 amounts in paragraph "b". 23 27 (1) The sum of the amount of property taxes levied for 23 28 city government purposes and the amount of property tax 23 29 replacement dollars received and the amount of local sales and 23 30 services tax revenues received as property tax relief 23 31 deposited in the city general fund all for the fiscal year 23 32 beginning July 1, 1997, times one and one hundred ten 23 33 thousandths. 23 34 (2) The sum of the amount of property taxes levied for 23 35 city government purposes and the amount of property tax 24 1 replacement dollars received and the amount of local sales and 24 2 services tax revenues received as property tax relief 24 3 deposited in the city general fund all for the fiscal year 24 4 beginning July 1, 1998, times one and eighty-nine thousandths. 24 5 (3) The sum of the amount of property taxes levied for 24 6 city government purposes and the amount of property tax 24 7 replacement dollars received and the amount of local sales and 24 8 services tax revenues received as property tax relief 24 9 deposited in the city general fund all for the fiscal year 24 10 beginning July 1, 1999, times one and sixty-seven thousandths. 24 11 b. The amount computed under the formula in paragraph "a" 24 12 shall be adjusted by subtracting the amount of the ending fund 24 13 balance differential for city government purposes as provided 24 14 in this paragraph. The ending fund balance differential for 24 15 city government purposes is the difference between the city 24 16 general fund's ending balance for the fiscal year beginning 24 17 July 1, 1999, and the city general fund's ending balance for 24 18 the fiscal year beginning July 1, 1996, divided by three. 24 19 2. The tentative maximum amount of property tax dollars 24 20 for city government purposes for the fiscal year beginning 24 21 July 1, 2001, is an amount equal to the amount computed in 24 22 subsection 1 times the annual price index plus the amount of 24 23 net new valuation taxes. 24 24 3. Each city shall calculate its base year tentative 24 25 maximum property tax dollars and its maximum property tax 24 26 dollars under this section on forms prescribed by the 24 27 department of management. 24 28 Sec. 28. NEW SECTION. 384.1B ENDING FUND BALANCE. 24 29 Effective for a fiscal year beginning on or after July 1, 24 30 2007, budgeted ending fund balances shall not exceed twenty- 24 31 five percent of actual expenditures in the previous fiscal 24 32 year for the general fund. Budgeted ending fund balances for 24 33 a fiscal year in excess of twenty-five percent of actual 24 34 expenditures in the previous fiscal year shall be reserved or 24 35 designated for a specific purpose and specifically described 25 1 in the certified budget. 25 2 Up to ten percent of an amount reserved or designated for a 25 3 specific purpose may be used for a purpose other than that 25 4 described in the certified budget. Such change in use shall 25 5 be treated as an amendment to the budget subject to section 25 6 384.18. The city council may change the specific purpose for 25 7 which all or a portion of funds in excess of ten percent are 25 8 reserved or designated if the proposition to change the 25 9 specific purpose has been submitted at a special election and 25 10 received a favorable majority of the votes cast on the 25 11 proposition. The special election shall be held in the manner 25 12 provided in section 384.12A. 25 13 Sec. 29. Section 384.12, subsection 20, Code 2001, is 25 14 amended by striking the subsection. 25 15 Sec. 30. NEW SECTION. 384.12A AUTHORITY TO LEVY BEYOND 25 16 MAXIMUM PROPERTY TAX DOLLARS. 25 17 1. The city council may certify additions to the maximum 25 18 amount of property tax dollars to be levied for a period of 25 19 time not to exceed two years if the proposition has been 25 20 submitted at a special election and received a favorable 25 21 majority of the votes cast on the proposition. 25 22 2. The special election is subject to the following: 25 23 a. The city council must give at least thirty-two days' 25 24 notice to the county commissioner of elections that the 25 25 special election is to be held. 25 26 b. The special election shall be conducted by the county 25 27 commissioner of elections in accordance with law. 25 28 c. The proposition to be submitted shall be substantially 25 29 in the following form: 25 30 "Vote "yes" or "no" on the following: 25 31 Shall the city of _______ levy for an additional $_______ 25 32 each year for ___ years beginning next July 1, ____, in excess 25 33 of the statutory limits otherwise applicable for the city 25 34 general fund?" 25 35 d. The canvass shall be held beginning at one p.m. on the 26 1 second day which is not a holiday following the special 26 2 election. 26 3 e. Notice of the special election shall be published at 26 4 least once in a newspaper as specified in section 362.3 prior 26 5 to the date of the special election. The notice shall appear 26 6 as early as practicable after the city council has voted to 26 7 seek additional property tax dollars. 26 8 3. The amount of additional property tax dollars levied 26 9 under subsection 2 shall not be included in the computation of 26 10 the maximum amount of property tax dollars which may be 26 11 certified and levied under section 384.1. 26 12 Sec. 31. Section 384.19, Code 2001, is amended by adding 26 13 the following new unnumbered paragraph: 26 14 NEW UNNUMBERED PARAGRAPH. For purposes of a tax protest 26 15 filed under this section, "item" means a budgeted expenditure, 26 16 appropriation, or cash reserve from a fund for a service area, 26 17 program, program element, or purpose. 26 18 Sec. 32. Section 331.426, Code 2001, is repealed. 26 19 Sec. 33. APPLICABILITY DATE. This Act applies to the 26 20 fiscal year beginning July 1, 2002, and all subsequent fiscal 26 21 years. 26 22 EXPLANATION 26 23 This bill relates to the limitation on property taxes for 26 24 cities and counties by removing the property tax rate 26 25 limitations on cities and counties and substituting a 26 26 limitation on property tax dollars, by providing for state 26 27 funding of certain mandates imposed on political subdivisions, 26 28 and by creating a commission to review state and local taxes. 26 29 The bill strikes Code section 25B.2, subsection 3, and 26 30 rewrites it as a new section 25B.5A outside the intent section 26 31 of Code chapter 25B. The bill provides that if a new state 26 32 mandate is imposed on or after July 1, 2001, which requires 26 33 engaging in a new activity, providing a new service, or 26 34 expanding a service beyond what was required before July 1, 26 35 2001, the state mandate must be fully funded. If the state 27 1 mandate is not fully funded, the affected political 27 2 subdivisions are not required to comply or implement the state 27 3 mandate. Also, no fines or penalties may be imposed on a 27 4 political subdivision for failure to comply or carry out an 27 5 unfunded state mandate. The rewritten section removes a 27 6 qualifying phrase which limits the circumstances under which a 27 7 political subdivision may fail to carry out an unfunded state 27 8 mandate. Community college and area education agency are 27 9 added to the definition of "political subdivision" as had been 27 10 provided in Code section 25B.2, subsection 3, which was 27 11 stricken. 27 12 The bill creates a commission on state and local taxation. 27 13 The 13 members of the commission are appointed by the senate 27 14 majority leader, speaker of the house of representatives, and 27 15 various associations representing local governments. The bill 27 16 requires the commission to hold its organizational meeting no 27 17 later than September 1, 2001. The commission is to be staffed 27 18 by the legislative service bureau and the legislative fiscal 27 19 bureau. 27 20 The bill requires the commission to conduct a review of 27 21 state and local taxation in Iowa. The commission is to submit 27 22 a status report on the review of state and local taxation and 27 23 the commission's other activities by March 15, 2002. A final 27 24 report is to be submitted to the general assembly by January 27 25 15, 2006. The commission is to also report annually on the 27 26 state of local governments in Iowa, state and federal issues 27 27 that have a potential fiscal impact on local governments, and 27 28 court decisions having an impact on state and local government 27 29 revenue and services. All annual reports of the commission 27 30 are to be filed with the governor, the president of the 27 31 senate, speaker of the house, and the majority and minority 27 32 leaders of each house. The reports shall also be made 27 33 available to other legislators and the public upon request. 27 34 The commission is repealed July 1, 2006. 27 35 The bill removes the property tax rate limitations on 28 1 cities and counties and substitutes a limitation on the 28 2 maximum amount of property tax dollars which may be certified 28 3 by a city or county. 28 4 The bill requires each city and county to compute a maximum 28 5 property tax dollars base based on averages of three fiscal 28 6 years' worth of tax askings by the city or county multiplied 28 7 by a cumulative growth factor, i.e., price index, applied to 28 8 each of the three years. Adjustments are made for the amount 28 9 of property tax replacement dollars received for the three 28 10 years and the amount of local sales and services taxes 28 11 received for the three years, if applicable. Another 28 12 adjustment is made for ending fund balance differentials 28 13 between three specified fiscal years. 28 14 The bill provides that the base year calculation shall be 28 15 the maximum property tax base for the fiscal year beginning 28 16 July 1, 2002, as adjusted by the growth factor. Each year, 28 17 property tax replacement dollars to be received and local 28 18 sales and services taxes to be received are subtracted from 28 19 the amount of property taxes for the fiscal year to reach the 28 20 maximum amount of property taxes authorized to be levied for 28 21 the fiscal year. "Property tax replacement dollars" is 28 22 defined to mean revenues received from the utility delivery, 28 23 generation, and transmission taxes and the machinery and 28 24 equipment reimbursements to cities and counties and amounts 28 25 appropriated by the general assembly as property tax relief. 28 26 The bill provides that a city or county that has not levied 28 27 at its maximum for a year may carry forward the unused taxing 28 28 authority from year to year in an amount not to exceed 25 28 29 percent of the budget for the year. The bill also provides 28 30 that taxes from new valuation be added in separately. 28 31 The bill allows a city or county to exceed its maximum tax 28 32 authority for up to two years at a time if approved by the 28 33 voters at a special election. The bill also allows the 28 34 secondary road fund levy limits to be exceeded if approved by 28 35 the voters at a special election. 29 1 The bill provides that the ending fund balance for the city 29 2 general fund or for the county general and rural funds shall 29 3 not exceed 25 percent of the budget for the fiscal year unless 29 4 the excess is reserved or designated for a specific purpose. 29 5 Through fiscal year 2007-2008, cities and counties may levy 29 6 unused taxing authority based on the amount of the ending fund 29 7 balance for fiscal year 2000-2001. 29 8 The bill repeals the supplemental levy for counties and the 29 9 sections of the Code that currently allow cities and counties 29 10 to exceed their levy rate limitations. The bill gives 29 11 counties authority to establish a cemetery fund to establish 29 12 supplemental funds for employee benefits, tort liability, and 29 13 other specified accounting purposes. 29 14 The bill applies to fiscal years beginning July 1, 2002, 29 15 and all subsequent fiscal years. 29 16 LSB 1216HV 79 29 17 sc/cls/14
Text: HF00536 Text: HF00538 Text: HF00500 - HF00599 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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