Text: HF02158 Text: HF02160 Text: HF02100 - HF02199 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 school 1 9 district, as defined in section 257.2, or a city, its budget 1 10 shall be certified 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 25 or April 25 if the municipality is 1 15 a school district or a city, a number of persons in any 1 16 municipality equal to one-fourth of one percent of those 1 17 voting for the office of governor, at the last general 1 18 election in the municipality, but the number shall not be less 1 19 than ten, and the number need not be more than one hundred 1 20 persons, who are affected by any proposed budget, expenditure 1 21 or tax levy, or by any item thereof, may appeal from any 1 22 decision of the certifying board or the levying board by 1 23 filing with the county auditor of the county in which the 1 24 municipal corporation is located, a written protest setting 1 25 forth their objections to the budget, expenditure or tax levy, 1 26 or to one or more items thereof, and the grounds for their 1 27 objections. If a budget is certified after March 15 or April 1 28 15 in the case of a school district or a city, all appeal time 1 29 limits shall be extended to correspond to allowances for a 1 30 timely filing. Upon the filing of a protest, the county 1 31 auditor shall immediately prepare a true and complete copy of 1 32 the written protest, together with the budget, proposed tax 1 33 levy or expenditure to which objections are made, and shall 1 34 transmit them forthwith to the state board, and shall also 1 35 send a copy of the protest to the certifying board or to the 2 1 levying board, as the case may be. 2 2 Sec. 3. Section 24.32, Code 2001, is amended to read as 2 3 follows: 2 4 24.32 DECISION CERTIFIED. 2 5 After a hearing upon the appeal, the state board shall 2 6 certify its decision to the county auditor and to the parties 2 7 to the appeal as provided by rule, and the decision shall be 2 8 final. The county auditor shall make up the records in 2 9 accordance with the decision and the levying board shall make 2 10 its levy in accordance with the decision. Upon receipt of the 2 11 decision, the certifying board shall correct its records 2 12 accordingly, if necessary. Final disposition of all appeals 2 13 shall be made by the state board on or before April 30 of each 2 14 year or May 15 if the municipality is a city. 2 15 Sec. 4. Section 24.48, unnumbered paragraph 4, Code 2001, 2 16 is amended to read as follows: 2 17 The city finance committee shall have officially notified 2 18 any city of its approval, modification or rejection of the 2 19 city's appeal of the decision of the director of the 2 20 department of management regarding a city's request for a 2 21 suspension of the statutory property tax levy limitation prior 2 22 to thirty-five days beforeMarchApril 15. 2 23 Sec. 5. Section 76.2, unnumbered paragraph 2, Code 2001, 2 24 is amended to read as follows: 2 25 If the resolution is filed prior to April 1 or May 1, if 2 26 the political subdivision is a school district or a city, the 2 27 annual levy shall begin with the tax levy for collection 2 28 commencing July 1 of that year. If the resolution is filed 2 29 after April 1 or May 1, in the case of a school district or a 2 30 city, the annual levy shall begin with the tax levy for 2 31 collection in the next succeeding fiscal year. However, the 2 32 governing authority of a political subdivision may adjust a 2 33 levy of taxes made under this section for the purpose of 2 34 adjusting the annual levies and collections for property 2 35 severed from the political subdivision, subject to the 3 1 approval of the director of the department of management. 3 2 Sec. 6. Section 384.2, unnumbered paragraph 1, Code 2001, 3 3 is amended to read as follows: 3 4 Except as otherwise provided for special charter cities, a 3 5 city's fiscal year shall be as provided in section 24.2, 3 6 subsection 3. All city property taxes must be certified by a 3 7 city to the county auditor on or beforethe fifteenth day of3 8MarchApril 15 of each year, unless otherwise provided by 3 9 state law. However, municipal utilities, if not supported by 3 10 taxation or the proceeds of outstanding indebtedness payable 3 11 from taxes may, with the council's consent, choose to operate 3 12 on a fiscal year which is the calendar year. The receipt by 3 13 the utility of payments from other governmental funds for 3 14 public fire protection, street lighting, or other public use 3 15 of the utility's services shall not be deemed support by 3 16 taxation. After notice and hearing in the same manner as 3 17 required for the city's regular budget under section 384.16, 3 18 the utility budget must be approved by resolution of the 3 19 council not later than twenty days prior to the beginning of 3 20 the calendar year for which the budget applies. 3 21 Sec. 7. Section 384.16, subsection 6, Code 2001, is 3 22 amended to read as follows: 3 23 6. Taxes levied by a city whose budget is certified after 3 24MarchApril 15 shall be limited to the prior year's budget 3 25 amount. However, this penalty may be waived by the director 3 26 of the department of management if the city demonstrates that 3 27 theMarchApril 15 deadline was missed because of 3 28 circumstances beyond the control of the city. 3 29 Sec. 8. APPLICABILITY DATE. This Act applies to city 3 30 budgets certified for fiscal years beginning on or after July 3 31 1, 2003. 3 32 EXPLANATION 3 33 This bill moves the budget certification deadline for 3 34 cities from March 15 to April 15. 3 35 The bill applies to budgets certified for fiscal years 4 1 beginning on or after July 1, 2003. 4 2 LSB 6153HH 79 4 3 sc/sh/8
Text: HF02158 Text: HF02160 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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