Text: HF02251 Text: HF02253 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422E.1, subsection 3, Code 2001, is 1 2 amended to read as follows: 1 3 3. Local sales and services tax moneys received by a 1 4 county for school infrastructure purposes pursuant to this 1 5 chapter shall be utilized solely for school infrastructure 1 6 needs. For purposes of this chapter, "school infrastructure" 1 7 means those activities for which a school district is 1 8 authorized to contract indebtedness and issue general 1 9 obligation bonds under section 296.1, except those activities 1 10 related to a teacher's or superintendent's home or homes. 1 11 These activities include the construction, reconstruction, 1 12 repair, purchasing, or remodeling of schoolhouses, stadiums, 1 13 gyms, fieldhouses, and bus garages and the procurement of 1 14 schoolhouse construction sites and the making of site 1 15 improvements. Additionally, "school infrastructure" includes 1 16 the payment or retirement of outstanding bonds previously 1 17 issued for school infrastructure purposes as defined in this 1 18 subsection, and the payment or retirement of bonds issued 1 19 under section 422E.4. "School infrastructure" also includes 1 20 school district operating costs. For purposes of this 1 21 chapter, "operating costs" means costs incurred by the school 1 22 district related to salaries, administrative expenses, and the 1 23 maintenance of school facilities and equipment on an ongoing, 1 24 annual basis. 1 25 Sec. 2. Section 422E.2, subsection 3, Code Supplement 1 26 2001, is amended to read as follows: 1 27 3. The county commissioner of elections shall submit the 1 28 question of imposition of a local sales and services tax for 1 29 school infrastructure purposes at a state general election or 1 30 at a special election held at any time other than the time of 1 31 a city regular election. The election shall not be held 1 32 sooner than sixty days after publication of notice of the 1 33 ballot proposition. The ballot proposition shall specify the 1 34 rate of tax, the date the tax will be imposed and repealed, 1 35 and shall contain a statement as to the specific purpose or 2 1 purposes for which the revenues shall be expended. The ballot 2 2 shall also state the proportion of tax which shall be expended 2 3 for school district operating costs, as defined pursuant to 2 4 section 422E.1, subsection 3, if operating costs are to be 2 5 included as a purpose for which revenue may be expended. The 2 6 dates for the imposition and repeal of the tax shall be as 2 7 provided in subsection 1. The rate of tax shall not be more 2 8 than one percent as set by the county board of supervisors. 2 9 The state commissioner of elections shall establish by rule 2 10 the form for the ballot proposition which form shall be 2 11 uniform throughout the state. 2 12 Sec. 3. Section 422E.2, subsection 4, Code Supplement 2 13 2001, is amended to read as follows: 2 14 4. a. The tax may be repealed or the rate increased, but 2 15 not above one percent,ordecreased, or a proportion to be 2 16 expended for school district operating costs added, deleted, 2 17 or changed, after an election at which a majority of those 2 18 voting on the question of repeal,orrate change, or 2 19 proportion change favored the repeal orratechange. The 2 20 election at which the question of repeal,orrate, or 2 21 proportion change is offered shall be called and held in the 2 22 same manner and under the same conditions as provided in this 2 23 section for the election on the imposition of the tax. The 2 24 election may be held at any time but not sooner than sixty 2 25 days following publication of the ballot proposition. 2 26 However, the tax shall not be repealed before it has been in 2 27 effect for one year. 2 28 b. Within ten days of the election at which a majority of 2 29 those voting on the question favors the imposition, repeal, or 2 30 change in the rate or proportion of the tax, the county 2 31 auditor shall give written notice of the result of the 2 32 election by sending a copy of the abstract of the votes from 2 33 the favorable election to the director of revenue and finance. 2 34 Election costs shall be apportioned among school districts 2 35 within the county on a pro rata basis in proportion to the 3 1 number of registered voters in each school district and the 3 2 total number of registered voters in all of the school 3 3 districts within the county. 3 4 A local option sales and services tax shall not be repealed 3 5 or reduced in rate if obligations are outstanding which are 3 6 payable as provided in section 422E.4, unless funds sufficient 3 7 to pay the principal, interest, and premium, if any, on the 3 8 outstanding obligations at and prior to maturity have been 3 9 properly set aside and pledged for that purpose. 3 10 Sec. 4. Section 422E.2, subsection 4, Code 2001, is 3 11 amended by adding the following new paragraph: 3 12 NEW PARAGRAPH. c. A county which seeks to designate a 3 13 proportion of the proceeds of the local sales and services tax 3 14 for school infrastructure, which has imposed the tax prior to 3 15 the effective date of this Act, to be expended for school 3 16 district operating costs, shall comply with the provisions of 3 17 subsection 2, paragraph "a", with regard to receipt of a 3 18 petition. An election on the question shall be held as 3 19 provided in this section. 3 20 Sec. 5. EFFECTIVE DATE. This Act, being deemed of 3 21 immediate importance, takes effect upon enactment. 3 22 EXPLANATION 3 23 This bill provides for the inclusion of school district 3 24 operating costs within the definition of school infrastructure 3 25 for purposes of the local sales and services tax for school 3 26 infrastructure. The bill provides that operating costs refer 3 27 to costs incurred by the school district relating to salaries, 3 28 administrative expenses, and the maintenance of school 3 29 facilities and equipment on an ongoing, annual basis. The 3 30 bill also provides that the ballot proposition shall state the 3 31 proportion of tax which shall be expended for school district 3 32 operating costs. The bill provides that existing local sales 3 33 and services tax for school infrastructure election procedures 3 34 and requirements relating to a change in rate, or repeal, 3 35 following imposition of the tax shall also apply to the 4 1 designation of a proportion to be expended for school district 4 2 operating costs, and provides that in the case of a tax 4 3 imposed prior to the effective date of the bill, the county 4 4 shall comply with the petition requirements of Code section 4 5 422E.2, subsection 2, paragraph "a", and a subsequent election 4 6 as provided in that subsection. 4 7 The bill takes effect upon enactment. 4 8 LSB 5948HH 79 4 9 rn/sh/8
Text: HF02251 Text: HF02253 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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