Text: HF02608                           Text: HF02610
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Bills and Amendments: General Index     Bill History: General Index

House File 2609

Partial Bill History

• Bill Introduced: H.J. 1079
• Complete Bill History

Bill Text

PAG LIN
  1  1    Section 1.  Section 12C.4, Code 2001, is amended to read as
  1  2 follows:
  1  3    12C.4  LOCATION OF DEPOSITORIES.
  1  4    Deposits by the treasurer of state shall be in depositories
  1  5 located in this state; by a county officer or county public
  1  6 hospital officer or merged area hospital officer, in
  1  7 depositories located in the county or in an adjoining county
  1  8 within this state; by a memorial hospital treasurer, in a
  1  9 depository located within this state which shall be selected
  1 10 by the memorial hospital treasurer and approved by the
  1 11 memorial hospital commission; by a city treasurer or other
  1 12 city financial officer, in depositories located in the county
  1 13 in which the city is located or in an adjoining county, but if
  1 14 there is no depository in the county in which the city is
  1 15 located or in an adjoining county then in any other depository
  1 16 located in this state which shall be selected as a depository
  1 17 by the city council; by a school treasurer or by a school
  1 18 secretary in a depository within this state which shall be
  1 19 selected by the board of directors or the trustees of the
  1 20 school district; by a township clerk in a depository located
  1 21 within this state which shall be selected by the township
  1 22 clerk and approved by the trustees of the township.  However,
  1 23 deposits may be made in depositories outside of Iowa for the
  1 24 purpose of paying principal and interest on bonded
  1 25 indebtedness of any municipality when the deposit is made not
  1 26 more than ten days before the date the principal or interest
  1 27 becomes due.  Further, the treasurer of state may maintain an
  1 28 account or accounts outside the state of Iowa for the purpose
  1 29 of providing custodial services for the state and state
  1 30 retirement fund accounts.
  1 31    Sec. 2.  Section 18.97, subsection 15, Code 2001, is
  1 32 amended to read as follows:
  1 33    15.  To the clerk of the district court and each separate
  1 34 office of the clerk, the county attorney, the county auditor,
  1 35 the county recorder, the county and city assessor, the county
  2  1 treasurer, the sheriff and each separate office of a sheriff,
  2  2 the public defender's office, and the administrator of each
  2  3 area education agency in the state and also for use in each
  2  4 courtroom of the district court ......................  1 copy
  2  5    Sec. 3.  Section 24.2, subsection 5, Code 2001, is amended
  2  6 to read as follows:
  2  7    5.  "Municipality" means a public body or corporation that
  2  8 has power to levy or certify a tax or sum of money to be
  2  9 collected by taxation, except a county, city, drainage
  2 10 district, township, or road district.
  2 11    Sec. 4.  Section 24.2, subsection 7, Code 2001, is amended
  2 12 to read as follows:
  2 13    7.  The word "tax" shall mean "Tax" means any general or
  2 14 special tax levied against persons, property, or business, for
  2 15 public purposes as provided by law, but shall not include any
  2 16 special assessment nor any tax certified or levied by township
  2 17 trustees.
  2 18    Sec. 5.  Section 37.21, Code 2001, is amended to read as
  2 19 follows:
  2 20    37.21  JOINT MEMORIALS.
  2 21    Any A city may join with the county or township in which
  2 22 such city is located in the joint erection or purchase of
  2 23 memorial buildings or monuments and suitable ground and
  2 24 equipment therefor for the buildings or monuments, and the
  2 25 maintenance thereof, providing the council of such city and
  2 26 the board of supervisors of such the county or the township
  2 27 trustees can so agree, but in cases where commissioners have
  2 28 already been appointed under section 37.9, such the agreement
  2 29 shall be between such the commissioners, but if only one of
  2 30 such the parties has appointed commissioners, then such the
  2 31 agreement shall be between the commissioners already appointed
  2 32 and the council of such the city or the board of supervisors
  2 33 of such the county or the township trustees, as the case may
  2 34 be.
  2 35    Sec. 6.  Section 43.26, Code 2001, is amended to read as
  3  1 follows:
  3  2    43.26  BALLOT – FORM.
  3  3    The official primary election ballot shall be prepared,
  3  4 arranged, and printed substantially in the following form:  
  3  5                     PRIMARY ELECTION BALLOT
  3  6                       (Name of Party) of
  3  7               County of ........, State of Iowa,
  3  8                       Rotation (if any). 
  3  9                    Primary election held on 
  3 10                the ...  day of June, ...  (year)
  3 11                    FOR UNITED STATES SENATOR
  3 12                  (Vote for no more than one.)
  3 13                       CANDIDATE'S NAME
  3 14                       CANDIDATE'S NAME
  3 15                       ................. 
  3 16                        FOR UNITED STATES
  3 17                         REPRESENTATIVE
  3 18                  (Vote for no more than one.)
  3 19                       CANDIDATE'S NAME
  3 20                       CANDIDATE'S NAME
  3 21                       ................. 
  3 22                          FOR GOVERNOR
  3 23                  (Vote for no more than one.)
  3 24                       CANDIDATE'S NAME
  3 25                       CANDIDATE'S NAME
  3 26                       ................. 
  3 27    (Followed by other elective state officers in the order in
  3 28 which they appear in section 39.9 and district officers in the
  3 29 order in which they appear in sections 39.15 and 39.16.) 
  3 30                    FOR BOARD OF SUPERVISORS
  3 31                  (Vote for no more than two.)
  3 32                       CANDIDATE'S NAME
  3 33                       CANDIDATE'S NAME
  3 34                       ................. 
  3 35                       ................. 
  4  1                       FOR COUNTY AUDITOR
  4  2                  (Vote for no more than one.)
  4  3                       CANDIDATE'S NAME
  4  4                       CANDIDATE'S NAME
  4  5                       ................. 
  4  6    (Followed by other elective county officers in the order in
  4  7 which they appear in section 39.17.) 
  4  8                       FOR TOWNSHIP CLERK
  4  9                  (Vote for no more than one.)
  4 10                       CANDIDATE'S NAME
  4 11                       CANDIDATE'S NAME
  4 12                       .................
  4 13                      FOR TOWNSHIP TRUSTEES
  4 14                  (Vote for no more than two.)
  4 15                       CANDIDATE'S NAME
  4 16                       CANDIDATE'S NAME
  4 17                       CANDIDATE'S NAME
  4 18                       .................
  4 19                       .................
  4 20    Sec. 7.  Section 49,37, subsection 3, Code 2001, is amended
  4 21 to read as follow:
  4 22    3.  The commissioner shall arrange the partisan county
  4 23 offices on the ballot with the board of supervisors first,
  4 24 followed by the other county offices and township offices in
  4 25 the same sequence in which they appear in sections section
  4 26 39.17 and 39.22.  Nonpartisan offices shall be listed after
  4 27 partisan offices.
  4 28    Sec. 8.  Section 64.1A, subsection 5, Code 2001, is amended
  4 29 by striking the subsection.
  4 30    Sec. 9.  Section 64.19, subsection 4, Code 2001, is amended
  4 31 by striking the subsection.
  4 32    Sec. 10.  Section 69.8, subsection 5, Code 2001, is amended
  4 33 by striking the subsection.
  4 34    Sec. 11.  Section 101.8, Code 2001, is amended to read as
  4 35 follows:
  5  1    101.8  ASSISTANCE BY LOCAL OFFICIALS.
  5  2    The chief fire prevention officer of every city or village
  5  3 having an established fire prevention department, the chief of
  5  4 the fire department of every other city or village in which a
  5  5 fire department is established, the mayor of every city in
  5  6 which no fire department exists, the township clerk of every
  5  7 township outside the limits of any city or village board of
  5  8 supervisors of every county, and all other local officials
  5  9 upon whom fire prevention duties are imposed by law shall
  5 10 assist the state fire marshal in the enforcement of the rules.
  5 11    Sec. 12.  Section 165.35, Code 2001, is amended to read as
  5 12 follows:
  5 13    165.35  TOWNSHIP COUNTY ANIMAL BOARD OF HEALTH.
  5 14    The township trustees board of supervisors in such a county
  5 15 are hereby constituted constitutes the animal board of health
  5 16 in their respective townships the county and they the board
  5 17 shall by April 1 of each year and at such other times as they
  5 18 shall deem the board deems advisable, make a survey and report
  5 19 to the department all breeding cattle brought into their
  5 20 respective townships the county from outside of the county.
  5 21    Sec. 13.  Section 176A.4, Code 2001, is amended to read as
  5 22 follows:
  5 23    176A.4  ESTABLISHMENT – BODY CORPORATE – COUNTY
  5 24 AGRICULTURAL EXTENSION DISTRICTS.
  5 25    Each county, excluding areas of the county within the
  5 26 corporate limits of a city and except Pottawattamie, is
  5 27 constituted and established as a "county agricultural
  5 28 extension district" and shall be a public body corporate
  5 29 organized in accordance with the provisions of this chapter
  5 30 for the purposes, with the powers and subject to the
  5 31 restrictions, hereinafter set forth.  Pottawattamie county,
  5 32 excluding areas of the county within the corporate limits of a
  5 33 city, shall be divided into and constitute two districts with
  5 34 one district to be known as "East Pottawattamie" which shall
  5 35 include the following townships:  Pleasant, Layton, Knox,
  6  1 James, Valley, Lincoln, Washington, Belknap, Center, Wright,
  6  2 Carson, Macedonia, Grove, Waveland; and the other "West
  6  3 Pottawattamie" which shall include the following townships:
  6  4 Rockford, Boomer, Neola, Minden, Hazel Dell, York, Crescent,
  6  5 Norwalk, Lake, Garner, Hardin, Kane, Lewis, Keg Creek, Silver
  6  6 Creek.
  6  7    Sec. 14.  Section 176A.10, Code 2001, is amended to read as
  6  8 follows:
  6  9    176A.10  COUNTY AGRICULTURAL EXTENSION EDUCATION TAX.
  6 10    The extension council of each extension district shall, at
  6 11 a meeting held before March 15, estimate the amount of money
  6 12 required to be raised by taxation for financing the county
  6 13 agricultural extension education program authorized in this
  6 14 chapter.  The annual tax levy and the amount of money to be
  6 15 raised from the levy for the county agricultural extension
  6 16 education fund shall not exceed the following:
  6 17    1.  a.  Except as provided in paragraph "b", for an
  6 18 extension district having a population of less than thirty
  6 19 thousand, an annual levy of twenty and one-fourth cents per
  6 20 thousand dollars of the assessed valuation of the taxable
  6 21 property in the district up to a maximum of seventy thousand
  6 22 dollars for the fiscal year commencing July 1, 1985, and
  6 23 seventy-five thousand dollars for each subsequent fiscal year.
  6 24    b.  For an extension district having a population of less
  6 25 than thirty thousand and as provided in subsection 6, an
  6 26 annual levy of thirty cents per thousand dollars of the
  6 27 assessed valuation of the taxable property in the district,
  6 28 excluding property within the corporate limits of a city, up
  6 29 to a maximum of eighty-seven thousand dollars payable during
  6 30 the fiscal year commencing July 1, 1992, and an increase of
  6 31 six thousand dollars in the amount payable during each
  6 32 subsequent fiscal year.
  6 33    2.  a.  Except as provided in paragraph "b", for an
  6 34 extension district having a population of thirty thousand or
  6 35 more but less than fifty thousand, an annual levy of twenty
  7  1 and one-fourth cents per thousand dollars of the assessed
  7  2 valuation of the taxable property in the district up to a
  7  3 maximum of eighty-four thousand dollars for the fiscal year
  7  4 commencing July 1, 1985, and ninety thousand dollars for each
  7  5 subsequent fiscal year.
  7  6    b.  For an extension district having a population of thirty
  7  7 thousand or more but less than fifty thousand and as provided
  7  8 in subsection 6, an annual levy of twenty and one-fourth cents
  7  9 per thousand dollars of the assessed valuation of the taxable
  7 10 property in the district, excluding property within the
  7 11 corporate limits of a city, up to a maximum of one hundred
  7 12 four thousand dollars payable during the fiscal year
  7 13 commencing July 1, 1992, and an increase of seven thousand
  7 14 dollars in the amount payable during each subsequent fiscal
  7 15 year.
  7 16    3.  a.  Except as provided in paragraph "b", for an
  7 17 extension district having a population of fifty thousand or
  7 18 more but less than ninety-five thousand, an annual levy of
  7 19 thirteen and one-half cents per thousand dollars of the
  7 20 assessed valuation of the taxable property in the district up
  7 21 to a maximum of one hundred five thousand dollars for the
  7 22 fiscal year commencing July 1, 1985, and one hundred twelve
  7 23 thousand five hundred dollars for each subsequent fiscal year.
  7 24    b.  For an extension district having a population of fifty
  7 25 thousand or more but less than ninety thousand and as provided
  7 26 in subsection 6, an annual levy of thirteen and one-half cents
  7 27 per thousand dollars of the assessed valuation of the taxable
  7 28 property in the district, excluding property within the
  7 29 corporate limits of a city, up to a maximum of one hundred
  7 30 thirty thousand five hundred dollars payable during the fiscal
  7 31 year commencing July 1, 1992, and an increase of nine thousand
  7 32 dollars in the amount payable during each subsequent fiscal
  7 33 year.
  7 34    4.  a.  Except as provided in paragraph "b", for an
  7 35 extension district having a population of ninety-five thousand
  8  1 or more, an annual levy of thirteen and one-half cents per
  8  2 thousand dollars of the assessed valuation of the taxable
  8  3 property in the district up to a maximum of one hundred forty
  8  4 thousand dollars for the fiscal year commencing July 1, 1985,
  8  5 and one hundred fifty thousand dollars for each subsequent
  8  6 fiscal year.
  8  7    b.  For an extension district having a population of ninety
  8  8 thousand or more but less than two hundred thousand and as
  8  9 provided in subsection 6, an annual levy of thirteen and one-
  8 10 half cents per thousand dollars of the assessed valuation of
  8 11 the taxable property in the district, excluding property
  8 12 within the corporate limits of a city, up to a maximum of one
  8 13 hundred eighty thousand dollars payable during the fiscal year
  8 14 commencing July 1, 1992, and an increase of fifteen thousand
  8 15 dollars in the amount payable during each subsequent fiscal
  8 16 year.
  8 17    5.  For an extension district having a population of two
  8 18 hundred thousand or more and as provided in subsection 6, an
  8 19 annual levy of five cents per thousand dollars of the assessed
  8 20 valuation of the taxable property in the district, excluding
  8 21 property within the corporate limits of a city, up to a
  8 22 maximum of two hundred thousand dollars payable during the
  8 23 fiscal year commencing July 1, 1992, and an increase of
  8 24 twenty-five thousand dollars in the amount payable during each
  8 25 subsequent fiscal year.
  8 26    6.  An extension council of an extension district may
  8 27 choose to be subject to the levy and revenue limits specified
  8 28 in paragraphs "b" of subsections 1, 2, 3, and 4 and subsection
  8 29 5 for the purpose of the annual levy for the fiscal year
  8 30 commencing July 1, 1991, which levy is payable in the fiscal
  8 31 year beginning July 1, 1992.  Before an extension district may
  8 32 be subject to the levy and revenue limits specified in
  8 33 paragraphs "b" of subsections 1, 2, 3, and 4 and subsection 5,
  8 34 for fiscal years beginning on or after July 1, 1992, which
  8 35 levy is payable in fiscal years beginning on or after July 1,
  9  1 1993, the question of whether the district shall be subject to
  9  2 the levy and revenue limits as specified in such subsections
  9  3 must be submitted to the registered voters of the district.
  9  4 The question shall be submitted at the time of a state general
  9  5 election.  If the question is approved by a majority of those
  9  6 voting on the question the levy and revenue limits specified
  9  7 in paragraphs "b" of subsections 1, 2, 3, and 4 and subsection
  9  8 5, shall thereafter apply to the extension district.  The
  9  9 question need only be approved at one state general election.
  9 10 If a majority of those voting on the question vote against the
  9 11 question, the district may continue to submit the question at
  9 12 subsequent state general elections until approved.
  9 13    The extension council in each extension district shall
  9 14 comply with chapter 24.
  9 15    Sec. 15.  Section 257B.7, Code 2001, is amended to read as
  9 16 follows:
  9 17    257B.7  SALE ON CREDIT – TAXATION – WASTE.
  9 18    When lands are sold upon a partial credit, the contract
  9 19 therefor for the sale shall be at once reduced to writing,
  9 20 signed by the proper parties, recorded in the county where the
  9 21 land is situated, and immediately thereafter filed in the
  9 22 office of the county auditor.  Any purchaser or the
  9 23 purchaser's assigns may at any time pay the full amount for
  9 24 the lands with accrued interest, and receive from the county
  9 25 auditor a certificate of purchase, which shall be at once
  9 26 transmitted to the secretary of state and will entitle which
  9 27 entitles the holder to a patent for the lands, to be issued by
  9 28 the secretary of state and the governor.  All school lands
  9 29 sold in pursuance of law shall be subject to taxation from and
  9 30 after the execution and delivery of a contract of purchase.
  9 31 All sales made, where the full price is not paid, shall be
  9 32 subject to the law relative to the prevention or punishment of
  9 33 waste, and in all such cases the township trustees in each
  9 34 township are or the county board of supervisors is charged
  9 35 with the duty of preventing the commission of waste upon any
 10  1 school lands lying in their the township or in the county,
 10  2 and, if attempted, they the trustees or board shall apply by
 10  3 petition for an injunction to stay the same, and if granted
 10  4 the writ shall issue without bond, and the court issuing it
 10  5 the writ may make such order in the premises as shall be
 10  6 equitable and best calculated to prevent threatened injury,
 10  7 and may adjudge damages for any injury done, the costs to
 10  8 abide the event of the action, and the damages adjudged shall
 10  9 be paid to the county treasurer and the county treasurer shall
 10 10 forthwith pay the same amount of the damages paid to the state
 10 11 treasurer which shall become a part of the permanent school
 10 12 fund.
 10 13    Sec. 16.  Section 257B.20, subsection 2, Code Supplement
 10 14 2001, is amended to read as follows:
 10 15    2.  In bonds, or other evidences of indebtedness of the
 10 16 state of Iowa, or of any school district, county, township,
 10 17 city, or other political subdivision of the state of Iowa
 10 18 which are issued pursuant to law.
 10 19    Sec. 17.  Section 260C.15, subsection 1, Code 2001, is
 10 20 amended to read as follows:
 10 21    1.  Regular elections held annually by the merged area for
 10 22 the election of members of the board of directors as required
 10 23 by section 260C.11, for the renewal of the twenty and one-
 10 24 fourth cents per thousand dollars of assessed valuation levy
 10 25 authorized in section 260C.22, or for any other matter
 10 26 authorized by law and designated for election by the board of
 10 27 directors of the merged area, shall be held on the date of the
 10 28 school election as fixed by section 277.1.  The election
 10 29 notice shall be made a part of the local school election
 10 30 notice published as provided in section 49.53 in each local
 10 31 school district where voting is to occur in the merged area
 10 32 election and the election shall be conducted by the county
 10 33 commissioner of elections pursuant to chapters 39 to 53 and
 10 34 section 277.20.
 10 35    Sec. 18.  Section 260C.18, Code 2001, is amended by adding
 11  1 the following new subsection:
 11  2    NEW SUBSECTION.  8.  Revenues received from the local sales
 11  3 and services tax for school infrastructure purposes imposed
 11  4 under chapter 422E.
 11  5    Sec. 19.  Section 260C.22, subsection 1, paragraph a, Code
 11  6 2001, is amended to read as follows:
 11  7    a.  In addition to the tax authorized under section
 11  8 260C.17, the voters in any merged area may at the annual
 11  9 school election vote a tax not exceeding twenty and one-fourth
 11 10 cents per thousand dollars of assessed value in any one the
 11 11 rate determined in subsection 1A for each year for a period
 11 12 not to exceed ten years for the purchase of grounds,
 11 13 construction of buildings, payment of debts contracted for the
 11 14 construction of buildings, purchase of buildings and equipment
 11 15 for buildings, and the acquisition of libraries, for the
 11 16 purpose of paying costs of utilities, and for the purpose of
 11 17 maintaining, remodeling, improving, or expanding the community
 11 18 college of the merged area.  If the tax levy is approved under
 11 19 this section, the costs of utilities shall be paid from the
 11 20 proceeds of the levy.  The tax shall be collected by the
 11 21 county treasurers and remitted to the treasurer of the merged
 11 22 area as provided in section 331.552, subsection 29.  The
 11 23 proceeds of the tax shall be deposited in a separate and
 11 24 distinct fund to be known as the voted tax fund, to be paid
 11 25 out upon warrants drawn by the president and secretary of the
 11 26 board of directors of the merged area district for the payment
 11 27 of costs incurred in providing the school facilities for which
 11 28 the tax was voted.
 11 29    Sec. 20.  Section 260C.22, Code 2001, is amended by adding
 11 30 the following new subsection:
 11 31    NEW SUBSECTION.  1A.  The maximum rate of the tax that may
 11 32 be levied pursuant to subsection 1, paragraph "a", shall be
 11 33 determined as follows:
 11 34    a.  Determine the amount of tax revenue needed from the
 11 35 levy for the next fiscal year.  This amount shall not exceed
 12  1 the amount that can be raised by a tax rate of twenty and one-
 12  2 fourth cents per thousand dollars of assessed value.
 12  3    b.  Subtract from the amount of tax revenue determined in
 12  4 paragraph "a" the amount of local sales and services tax
 12  5 revenues estimated to be received pursuant to chapter 422E
 12  6 during the next fiscal year.
 12  7    c.  Determine the levy rate needed to raise the amount
 12  8 computed in paragraph "b".
 12  9    Sec. 21.  Section 331.238, subsection 2, paragraph h, Code
 12 10 2001, is amended by striking the paragraph.
 12 11    Sec. 22.  Section 331.322, subsection 5, Code 2001, is
 12 12 amended to read as follows:
 12 13    5.  Furnish offices within the county for the sheriff, and
 12 14 at the county seat for the recorder, treasurer, auditor,
 12 15 county attorney, county surveyor or engineer, and county
 12 16 assessor, and city assessor.  The board shall furnish the
 12 17 officers with fuel, lights, and office supplies.  However, the
 12 18 board is not required to furnish the county attorney with law
 12 19 books.  The board shall not furnish an office also occupied by
 12 20 a practicing attorney to an officer other than the county
 12 21 attorney.
 12 22    Sec. 23.  Section 331.322, subsection 14, Code 2001, is
 12 23 amended to read as follows:
 12 24    14.  Establish and pay compensation of township trustees
 12 25 and township clerk, as provided in sections section 359.46 and
 12 26 359.47.
 12 27    Sec. 24.  Section 331.325, Code 2001, is amended to read as
 12 28 follows:
 12 29    331.325  CONTROL AND MAINTENANCE OF PIONEER CEMETERIES –
 12 30 CEMETERY COMMISSION TOWNSHIP TRUSTEES.
 12 31    1.  As used in this section, "pioneer cemetery" means a
 12 32 cemetery where there have been six or fewer burials in the
 12 33 preceding fifty years.
 12 34    2.  Each county board of supervisors may adopt an ordinance
 12 35 assuming jurisdiction and control of pioneer cemeteries in the
 13  1 county.  The board shall exercise the powers and duties of
 13  2 township trustees relating to the maintenance and repair of
 13  3 cemeteries in the county as provided in sections 359.28
 13  4 through 359.41 except that the board shall not certify a tax
 13  5 levy pursuant to section 359.30 or 359.33 and except that the
 13  6 maintenance and repair of all cemeteries under the
 13  7 jurisdiction of the county including pioneer cemeteries shall
 13  8 be paid from the county general fund.  The maintenance and
 13  9 improvement program for a pioneer cemetery may include
 13 10 restoration and management of native prairie grasses and
 13 11 wildflowers.
 13 12    3.  In lieu of management of the cemeteries, the board of
 13 13 supervisors may create, by ordinance, a cemetery commission to
 13 14 assume assign to the township trustees jurisdiction and
 13 15 management of the pioneer cemeteries in the county.  The
 13 16 ordinance shall delineate the number of commissioners, the
 13 17 appointing authority, the term of office, officers, employees,
 13 18 organizational matters, rules of procedure, compensation and
 13 19 expenses, and other matters deemed pertinent by the board.
 13 20 The board may delegate any power and duties relating to
 13 21 cemeteries which may otherwise be exercised by township
 13 22 trustees pursuant to sections 359.28 through 359.41 to the
 13 23 cemetery commission township trustees except the commission
 13 24 trustees shall not certify a tax levy pursuant to section
 13 25 359.30 or 359.33 and except that the expenses of the cemetery
 13 26 commission trustees shall be paid from the county general
 13 27 fund.
 13 28    4.  Notwithstanding sections 359.30 and 359.33, the The
 13 29 costs of management, repair, and maintenance of pioneer
 13 30 cemeteries shall be paid from the county general fund.
 13 31    Sec. 25.  Section 331.402, subsection 2, paragraph c, Code
 13 32 Supplement 2001, is amended by striking the paragraph.
 13 33    Sec. 26.  Section 331.424B, Code 2001, is amended to read
 13 34 as follows:
 13 35    331.424B  CEMETERY AND PARK LEVY.
 14  1    The board may levy annually a tax not to exceed six and
 14  2 three-fourths thirteen and one-half cents per thousand dollars
 14  3 of the assessed value of all taxable property in the county to
 14  4 repair and maintain all cemeteries under the jurisdiction of
 14  5 the board including pioneer cemeteries and to pay other
 14  6 expenses of the board or the cemetery commission as provided
 14  7 in section 331.325 or the township trustees as provided in
 14  8 chapter 359.  The proceeds of the tax levy shall be credited
 14  9 to the county general fund.  Sections 444.25A and 444.25B do
 14 10 not apply to the property tax levied or expended for
 14 11 cemeteries pursuant to section 331.325.
 14 12    Sec. 27.  Section 331.424C, Code 2001, is amended to read
 14 13 as follows:
 14 14    331.424C  EMERGENCY SERVICES FUND.
 14 15    A county that is providing fire protection service or
 14 16 emergency medical service to a township pursuant to section
 14 17 331.385 shall establish an emergency services fund to provide
 14 18 fire protection services and emergency medical services
 14 19 pursuant to sections 359.42 through 359.45, and may certify
 14 20 taxes not to exceed sixty and three-fourths cents per one
 14 21 thousand dollars of the assessed value of taxable property
 14 22 located in the township the levy rate limits in section
 14 23 359.43.  The county has the authority to use a portion of the
 14 24 taxes levied and deposited in the fund for the purpose of
 14 25 accumulating moneys to carry out the purposes of section
 14 26 359.43, subsection 3.  The emergency fund shall have separate
 14 27 accounts for each tax district in the county.
 14 28    Sec. 28.  Section 331.502, subsection 31, Code 2001, is
 14 29 amended to read as follows:
 14 30    31.  Carry out duties related to posting financial
 14 31 information of a township townships and fence viewing as
 14 32 provided in sections 359.23 and 359.49 chapters 359 and 359A.
 14 33    Sec. 29.  Section 331.512, subsection 1, paragraph, k, Code
 14 34 2001, is amended by striking the paragraph.
 14 35    Sec. 30.  Section 331.602, Code Supplement 2001, is amended
 15  1 by adding the following new subsection:
 15  2    NEW SUBSECTION.  39A.  Record cemetery plats and deeds for
 15  3 conveyance of subdivisions or lots of a cemetery pursuant to
 15  4 sections 359.40 and 359.41.
 15  5    Sec. 31.  Section 331.605, Code 2001, is amended by adding
 15  6 the following new subsection:
 15  7    NEW SUBSECTION.  8.  For recording of a cemetery
 15  8 subdivision or lot conveyance, the fee specified in section
 15  9 359.41.
 15 10    Sec. 32.  Section 331.607, Code Supplement 2001, is amended
 15 11 by adding the following new subsection:
 15 12    NEW SUBSECTION.  10A.  Index and record book for conveyance
 15 13 of subdivisions or lots of a cemetery pursuant to section
 15 14 359.41.
 15 15    Sec. 33.  Section 336.15, Code Supplement 2001, is amended
 15 16 to read as follows:
 15 17    336.15  EXISTING CONTRACTS ASSUMED.
 15 18    Whenever a library district is established in accordance
 15 19 with this chapter, its board of trustees shall assume all the
 15 20 obligations of the existing contracts made by cities,
 15 21 townships, school corporations, or counties to receive library
 15 22 service from free public libraries.
 15 23    Sec. 34.  Section 336.18, subsection 1, Code Supplement
 15 24 2001, is amended to read as follows:
 15 25    1.  A school corporation, township, or library district may
 15 26 contract for the use by its residents of a city library.  A
 15 27 contract by a county shall supersede all contracts by
 15 28 townships or school corporations within the county outside of
 15 29 cities.
 15 30    Sec. 35.  Section 336.18, subsection 3, Code Supplement
 15 31 2001, is amended by striking the subsection.
 15 32    Sec. 36.  Section 349.16, subsection 4, Code 2001, is
 15 33 amended by striking the subsection.
 15 34    Sec. 37.  Section 357.12, Code 2001, is amended to read as
 15 35 follows:
 16  1    357.12  ELECTION.
 16  2    When the preliminary design and assessment have been
 16  3 approved by the board of supervisors, a date not more than
 16  4 thirty days after the approval shall be set for an election
 16  5 within the district to determine whether or not the proposed
 16  6 improvement shall be constructed and to choose candidates for
 16  7 the offices of trustee within the district.  The proposal to
 16  8 approve or disapprove the improvement and the selection of
 16  9 candidates for trustees shall be presented at the same
 16 10 election.  Notice of the election, including the time and
 16 11 place of holding the election, shall be given in the same
 16 12 manner as for the public hearing provided for in section
 16 13 357.4.  The vote shall be by ballot which shall state clearly
 16 14 the proposition to be voted upon, and any registered voter
 16 15 residing within the district at the time of the election may
 16 16 vote.  The county commissioner of elections shall conduct
 16 17 elections held pursuant to this chapter, and the elections
 16 18 shall be conducted in accordance with chapter 49 where those
 16 19 procedures are not in conflict with this chapter.  Precinct
 16 20 election officials shall be appointed to serve without pay, by
 16 21 the commissioner of elections, from among the registered
 16 22 voters of the district.  The proposition shall be deemed to
 16 23 have carried if a majority of those voting on the proposition
 16 24 votes in favor of it.
 16 25    Sec. 38.  Section 357.13, Code 2001, is amended to read as
 16 26 follows:
 16 27    357.13  TRUSTEES – QUALIFICATION AND TERMS.
 16 28    1.  At the initial election provided for in section 357.12,
 16 29 the names of the trustees shall be written by the voter on
 16 30 blank ballots without formal nomination and the A benefited
 16 31 water district shall be governed by a board of trustees
 16 32 consisting of three members.  The board of supervisors shall
 16 33 appoint three from among the five receiving the highest number
 16 34 of votes as trustees for the district, one to serve for one
 16 35 year, one for two years, and one for three years.  The
 17  1 trustees and their successors shall give bond in the amount
 17  2 the board of supervisors may require, the premium of which
 17  3 shall be paid by the district which the trustees represent.
 17  4 Vacancies during a term may shall be filled by election, or by
 17  5 appointment by the board of supervisors, at the option of the
 17  6 remaining trustees.  The trustees must be residents of the
 17  7 district.  The term of succeeding trustees shall be for three
 17  8 years.
 17  9    2.  After the initial board of trustees is selected, a
 17 10 candidate for trustee shall be nominated by a personal
 17 11 affidavit of the candidate or by petition of at least ten
 17 12 eligible electors of the district and the candidate's
 17 13 affidavit, which shall be filed with the county commissioner
 17 14 of elections at least twenty-five days before the date of the
 17 15 election.  The form of the candidate's affidavit shall be
 17 16 substantially the same as provided in section 45.3.
 17 17    Sec. 39.  Section 357.25, Code 2001, is amended to read as
 17 18 follows:
 17 19    357.25  MANAGEMENT BY TRUSTEES.
 17 20    After the final acceptance of the work by the board of
 17 21 supervisors, the management of the utility shall automatically
 17 22 go to the three trustees previously appointed by the board of
 17 23 supervisors.  The trustees of a benefited water district
 17 24 located in a county with a population of two hundred fifty
 17 25 thousand or less shall have power to levy an annual tax not to
 17 26 exceed thirteen and one-half cents per thousand dollars of
 17 27 assessed value of all taxable property in the district, for
 17 28 the maintenance of the system, with the approval of the board
 17 29 of supervisors.  However, the trustees of a benefited water
 17 30 district located in a county with a population of more than
 17 31 two hundred fifty thousand may levy an annual tax on the
 17 32 taxable value of all taxable property in the district in an
 17 33 amount as may be necessary for the maintenance of the system,
 17 34 with the approval of the board of supervisors.  This levy
 17 35 shall be optional with the trustees.  The trustees may
 18  1 purchase material and employ labor to properly maintain and
 18  2 operate the utility.  The trustees shall be allowed necessary
 18  3 expenses in the discharge of their duties, but shall not
 18  4 receive any salary.
 18  5    Sec. 40.  Section 357B.18, Code 2001, is amended to read as
 18  6 follows:
 18  7    357B.18  DETACHMENT OF LAND FROM DISTRICT.
 18  8    The trustees of a township board of supervisors, after
 18  9 notice and a public hearing, may withdraw the a township or
 18 10 part of the township from a benefited fire district.  Notice
 18 11 of the time, date, and place of the hearing shall be published
 18 12 at least two weeks before the hearing in a newspaper having
 18 13 general circulation within the township.  The notice shall
 18 14 also identify the area to be withdrawn.  After the hearing on
 18 15 the proposed withdrawal, the township trustees board of
 18 16 supervisors, by majority vote, may withdraw the township or a
 18 17 part of the township from the benefited fire district.  If the
 18 18 township trustees take board takes final action to withdraw on
 18 19 or before March 1 of a fiscal year, the effective date of the
 18 20 withdrawal is the following July 1.  However, if final action
 18 21 to withdraw is taken after March 1, the withdrawal is not
 18 22 effective until July 1 of the following calendar year.  If
 18 23 bonds issued under section 357B.4 are outstanding at the time
 18 24 of withdrawal, the board of supervisors shall continue to levy
 18 25 an annual tax against the taxable property being withdrawn to
 18 26 pay its share of the outstanding obligation of the district
 18 27 relating to those bonds.
 18 28    Sec. 41.  Section 357C.7, Code 2001, is amended to read as
 18 29 follows:
 18 30    357C.7  ELECTION ON PROPOSED LEVY AND CANDIDATES FOR
 18 31 TRUSTEES.
 18 32    When a preliminary plat has been approved by the board of
 18 33 supervisors, an election shall be held within the district
 18 34 within sixty days to approve or disapprove the levy of a tax
 18 35 of not more than fifty-four cents per thousand dollars of
 19  1 assessed value on all the taxable property within the
 19  2 district, and to choose candidates for the offices of trustees
 19  3 of the district.  Notice of the election, including the time
 19  4 and place of holding the same election, shall be given in the
 19  5 same manner as for the original public hearing as provided
 19  6 herein in this chapter.  The vote shall be by ballot which
 19  7 shall state clearly the proposition to be voted upon, and any
 19  8 registered voter residing within the district at the time of
 19  9 the election shall be entitled to vote.  It shall not be
 19 10 mandatory for the county commissioner of elections to conduct
 19 11 elections held pursuant to this chapter, but they shall be
 19 12 conducted in accordance with the provisions of chapter 49
 19 13 where when not in conflict with this chapter.  Judges shall be
 19 14 appointed to serve without pay by the board of supervisors
 19 15 from among the registered voters of the district who will have
 19 16 charge of the election.  The proposition shall be deemed to
 19 17 have carried if sixty percent of those voting thereon on the
 19 18 proposition vote in favor of same it.
 19 19    Sec. 42.  Section 357C.9, Code 2001, is amended to read as
 19 20 follows:
 19 21    357C.9  TRUSTEES' SUPERVISORS' POWERS.
 19 22    The trustees board of supervisors may purchase street
 19 23 lighting service and facilities and may levy an annual tax not
 19 24 to exceed fifty-four cents per thousand dollars of assessed
 19 25 value for the purpose of exercising the powers granted in this
 19 26 chapter.  This levy shall be optional with the trustees, but
 19 27 no levy shall be made unless first approved by the voters as
 19 28 provided herein.  The trustees board of supervisors may
 19 29 purchase material, employ labor, and may perform all other
 19 30 acts necessary to properly maintain and operate the benefited
 19 31 street lighting district.  The trustees shall be allowed
 19 32 necessary expenses in the discharge of the duties, but shall
 19 33 not receive any salary.
 19 34    Sec. 43.  Section 357C.13, Code 2001, is amended to read as
 19 35 follows:
 20  1    357C.13  DETERMINATION OF FEE.
 20  2    The owner of any property joining an established benefited
 20  3 street lighting district shall pay to the board of trustees
 20  4 supervisors of the county where the district is located an
 20  5 initial fee to be computed as follows:
 20  6    1.  The board of trustees supervisors shall first determine
 20  7 the fair market value of all property and improvements owned
 20  8 by the benefited street lighting district, less any
 20  9 indebtedness.
 20 10    2.  The board shall then determine the assessed value of
 20 11 all property in said the district.  This shall be divided into
 20 12 the value determined in subsection 1 of this section.
 20 13    3.  The board shall determine the assessed value of the
 20 14 property of each landowner joining the established district.
 20 15    4.  The result obtained in subsection 2 shall be multiplied
 20 16 by the result obtained in subsection 3.  The result shall be
 20 17 the initial fee to be charged each landowner.
 20 18    The initial fees paid to the district trustees county shall
 20 19 be used to help defray the cost and maintenance of the
 20 20 district's street lighting service.
 20 21    Sec. 44.  NEW SECTION.  357D.1A  BENEFITED LAW ENFORCEMENT
 20 22 DISTRICTS CONTINUED.
 20 23    A benefited law enforcement district established under this
 20 24 chapter prior to June 30, 2002, shall provide law enforcement
 20 25 within its boundaries until it is dissolved as provided in
 20 26 section 357D.12.  A benefited law enforcement district shall
 20 27 not be established nor shall the territorial boundaries of an
 20 28 established benefited law enforcement district be enlarged
 20 29 after June 30, 2002.
 20 30    Sec. 45.  Section 357E.1, subsection 5, Code 2001, is
 20 31 amended by striking the subsection.
 20 32    Sec. 46.  Section 357E.8, Code 2001, is amended to read as
 20 33 follows:
 20 34    357E.8  ELECTION ON PROPOSED LEVY AND CANDIDATES FOR
 20 35 TRUSTEES.
 21  1    When a preliminary plat has been approved by the board, an
 21  2 election shall be held within the district within sixty days
 21  3 to approve or disapprove the levy of a tax of not more than
 21  4 four dollars per thousand dollars of assessed value on all the
 21  5 taxable property within the benefited recreational lake
 21  6 district except property assessed as agricultural land, and to
 21  7 choose candidates for the offices of trustees of the district.
 21  8 However, for a water quality district, the tax levy shall not
 21  9 exceed twenty-five cents per thousand dollars of assessed
 21 10 value on all taxable property within the district and must be
 21 11 renewed by a similar election every eight years.  The tax levy
 21 12 for a combined district shall not exceed four dollars per
 21 13 thousand dollars of assessed value on all of the taxable
 21 14 property within the district.  A tax levy approved for the
 21 15 purposes of this chapter shall not be levied on property
 21 16 assessed as agricultural land.  Notice of the election,
 21 17 including the time and place of holding the election, shall be
 21 18 given as provided in section 357E.4.  The vote shall be by
 21 19 ballot which shall state clearly the proposition to be voted
 21 20 upon, and any registered voter residing within the district at
 21 21 the time of the election may vote.  It is not mandatory for
 21 22 the county commissioner of elections to conduct elections held
 21 23 pursuant to this chapter, but the elections shall be conducted
 21 24 in accordance with chapter 49 when not in conflict with this
 21 25 chapter.  Judges shall be appointed by the board from among
 21 26 the registered voters of the district to be in charge of the
 21 27 election.  The judges are not entitled to receive pay.  The
 21 28 proposition is approved if a majority of those voting on the
 21 29 proposition vote in favor of it.
 21 30    Sec. 47.  Section 357E.10, Code 2001, is amended to read as
 21 31 follows:
 21 32    357E.10  BOARD OF TRUSTEES SUPERVISORS – POWER.
 21 33    The trustees are board of supervisors is the corporate
 21 34 authority of the district and shall manage and control the
 21 35 affairs, property, and facilities of the district.  The board
 22  1 of trustees shall elect a president, a clerk, and a treasurer
 22  2 from its membership.  The trustees may certify for levy an
 22  3 annual tax as provided in section 357E.8.  The trustees board
 22  4 of supervisors may construct, reconstruct, repair, maintain,
 22  5 or operate a dam or other recreational facilities or
 22  6 structures to create or maintain an artificial or natural lake
 22  7 or impoundment and may promote and improve water quality.  For
 22  8 these purposes, the trustees board of supervisors may purchase
 22  9 material, employ personnel, acquire real estate and interests
 22 10 in real estate, and perform all other acts necessary to
 22 11 properly maintain and operate the district.  The trustees are
 22 12 allowed necessary expenses in the discharge of their duties,
 22 13 but they shall not receive a salary.
 22 14    Sec. 48.  Section 357E.14, Code 2001, is amended to read as
 22 15 follows:
 22 16    357E.14  DETERMINATION OF FEE.
 22 17    1.  The owner of any property joining an established
 22 18 district shall pay to the trustees supervisors of the county
 22 19 where the district is located an initial fee to be computed as
 22 20 follows:
 22 21    a.  The trustees board of supervisors shall first determine
 22 22 the fair market value of all property and improvements owned
 22 23 by the district, less any indebtedness.
 22 24    b.  The board shall then determine the assessed value of
 22 25 all property in the district.  This shall be divided into the
 22 26 value determined in paragraph "a".
 22 27    c.  The board shall determine the assessed value of the
 22 28 property of each landowner joining the established district.
 22 29    d.  The result obtained in paragraph "b" shall be
 22 30 multiplied by the result obtained in paragraph "c".  The
 22 31 result shall be the initial fee to be charged each landowner.
 22 32    2.  The initial fees paid to the trustees county shall be
 22 33 used to help defray the cost and maintenance of the recreation
 22 34 district.
 22 35    Sec. 49.  NEW SECTION.  357F.1A  BENEFITED EMERGENCY
 23  1 MEDICAL SERVICES DISTRICTS CONTINUED.
 23  2    A benefited emergency medical services district established
 23  3 under this chapter prior to June 30, 2002, shall provide
 23  4 emergency medical services within its boundaries until it is
 23  5 dissolved as provided in section 357D.12.  A benefited
 23  6 emergency medical services district shall not be established
 23  7 nor shall the territorial boundaries of an established
 23  8 benefited emergency medical services district be enlarged
 23  9 after June 30, 2002.
 23 10    Sec. 50.  Section 358.9, Code 2001, is amended by striking
 23 11 the section and inserting in lieu thereof the following:
 23 12    358.9  SELECTION OF TRUSTEES – TERM OF OFFICE.
 23 13    A sanitary district shall be governed by a board of
 23 14 trustees consisting of three members.  The board of
 23 15 supervisors shall appoint three trustees for the district, one
 23 16 to serve for one year, one for two years, and one for three
 23 17 years.  The term of succeeding trustees shall be for three
 23 18 years.  Vacancies during a term shall be filled by appointment
 23 19 by the board of supervisors.  The trustees must be residents
 23 20 of the district.
 23 21    Sec. 51.  Section 358.12, unnumbered paragraph 1, Code
 23 22 2001, is amended to read as follows:
 23 23    The trustees elected appointed as provided in section 358.9
 23 24 constitute a board of trustees for the district by which they
 23 25 are elected.  The board of trustees is the corporate authority
 23 26 of the sanitary district and shall manage and control the
 23 27 affairs and property of the district.  A majority of the board
 23 28 of trustees shall constitute a quorum, but a smaller number
 23 29 may adjourn from day to day.  The board of trustees shall
 23 30 elect a president, a clerk, and a treasurer from its
 23 31 membership and may employ employees as necessary, who shall
 23 32 hold their employment during the pleasure of the board.  The
 23 33 board shall prescribe the duties and fix the compensation of
 23 34 all employees of the sanitary district and the amount of bond
 23 35 to be filed by the treasurer of the district and by any
 24  1 employee for whom the board may require bond.  The members of
 24  2 the board of trustees shall receive a per diem of forty
 24  3 dollars for attendance at a meeting of the board or while
 24  4 otherwise engaged in official duties, but the total per diem
 24  5 for each member shall not exceed two thousand four hundred
 24  6 dollars for a fiscal year.  However, the board of trustees, by
 24  7 resolution, may establish for its members a lower rate of pay
 24  8 than is fixed by this section.  The members of the board shall
 24  9 also be reimbursed for their travel and other necessary
 24 10 expenses incurred in performing their official duties.  Travel
 24 11 expenses are reimbursable at the rate specified in section
 24 12 70A.9.
 24 13    Sec. 52.  Section 358.18, unnumbered paragraph 1, Code
 24 14 2001, is amended to read as follows:
 24 15    The board of trustees of any sanitary district organized
 24 16 under this chapter shall have the power by ordinance to levy
 24 17 annually for the purpose of paying the administrative costs of
 24 18 such district, or for the payment of deficiencies in special
 24 19 assessments, or for both, a tax upon property within the
 24 20 territorial limits of such sanitary district not exceeding
 24 21 fifty-four cents per thousand dollars of the adjusted taxable
 24 22 valuation of the property within such district for the
 24 23 preceding fiscal year, with the approval of the board of
 24 24 supervisors.
 24 25    Sec. 53.  Section 358C.14, subsection 1, Code 2001, is
 24 26 amended to read as follows:
 24 27    1.  The board of trustees of a real estate improvement
 24 28 district shall have the power by ordinance to levy annually
 24 29 for the purpose of paying the administrative costs of the
 24 30 district, or for the payment of deficiencies in special
 24 31 assessments, or for both, a tax upon property within the
 24 32 territorial limits of the district not exceeding fifty-four
 24 33 cents per thousand dollars of the adjusted taxable valuation
 24 34 of the property within the district for the preceding fiscal
 24 35 year, with the approval of the board of supervisors or city
 25  1 council, as applicable.
 25  2    Sec. 54.  Section 359.3, Code 2001, is amended to read as
 25  3 follows:
 25  4    359.3  BOUNDARIES CONTERMINOUS WITH CITY.
 25  5    Where If the boundaries of any a city have been are
 25  6 changed, the board of supervisors of the county in which the
 25  7 same city is situated shall have power to change the boundary
 25  8 lines of townships so as to make them conform to the
 25  9 boundaries of the city exclude any incorporated area, and to
 25 10 make such other changes in township lines, and the number of
 25 11 townships, as it may deem necessary; but no action shall be
 25 12 taken affecting the boundaries or existing conditions of
 25 13 school districts.
 25 14    Sec. 55.  Section 359.4, Code 2001, is amended to read as
 25 15 follows:
 25 16    359.4  RECORD.
 25 17    The description of the boundaries of each township, and all
 25 18 alterations in them, and of all new townships, shall be
 25 19 recorded in full in the records of the board of supervisors,
 25 20 and of the township.
 25 21    Sec. 56.  Section 359.17, Code Supplement 2001, is amended
 25 22 by striking the section and inserting in lieu thereof the
 25 23 following:
 25 24    359.17  TRUSTEES – DUTIES.
 25 25    The board of township trustees shall be appointed by the
 25 26 board of supervisors and shall consist of three registered
 25 27 voters of the township.  The board of trustees shall act as
 25 28 fence viewers and shall perform other duties assigned them by
 25 29 law or by the board of supervisors.
 25 30    Sec. 57.  Section 359.18, Code 2001, is amended to read as
 25 31 follows:
 25 32    359.18  COUNTY ATTORNEY AS COUNSEL.
 25 33    In counties having a population of less than twenty-five
 25 34 thousand, where the trustees institute, or are made parties
 25 35 to, litigation in connection with the performance of their
 26  1 duties, as provided in this chapter, the county attorney, as a
 26  2 part of the county attorney's official duties, shall appear in
 26  3 on behalf of the township trustees, except in cases in which
 26  4 the interests of the county and those of the trustees are
 26  5 adverse.
 26  6    Sec. 58.  Section 359.20, Code 2001, is amended to read as
 26  7 follows:
 26  8    359.20  CLERK AUDITOR TO KEEP RECORD.
 26  9    1.  The township clerk county auditor shall keep a record
 26 10 of all the proceedings and orders of the trustees, and of all
 26 11 acts done by the township clerk relating to the township,
 26 12 including the filing of certificates of official oaths having
 26 13 been taken before other officers, and perform such other acts
 26 14 as may be required by law.
 26 15    2.  Township records and documents, or accurate
 26 16 reproductions, shall be kept by the township clerk county
 26 17 auditor for at least five years except that:
 26 18    a.  Resolutions, board proceedings, records and documents,
 26 19 or accurate reproductions, relating to the issuance of public
 26 20 bonds or obligations shall be kept for at least eleven years
 26 21 following the final maturity of the bonds or obligations.
 26 22 Thereafter, such records, documents, and reproductions may be
 26 23 destroyed, preserving confidentiality as necessary.
 26 24    b.  Resolutions, board proceedings, records, and documents,
 26 25 or accurate reproductions, relating to real property
 26 26 transactions shall be maintained permanently.
 26 27    Sec. 59.  Section 359.28, Code 2001, is amended to read as
 26 28 follows:
 26 29    359.28  CONDEMNATION.
 26 30    The township trustees are hereby empowered to board of
 26 31 supervisors may condemn, or purchase and pay for out of the
 26 32 general fund, or the specific fund voted for such purpose, and
 26 33 enter upon and take, any lands within the territorial limits
 26 34 of such a township for the use of cemeteries, including
 26 35 pioneer cemeteries, a community center, or juvenile
 27  1 playgrounds, in the same manner as is now provided for cities.
 27  2 However, the board of supervisors or a cemetery commission
 27  3 appointed by the board of supervisors shall control and
 27  4 maintain pioneer cemeteries as defined in section 331.325.
 27  5 "Pioneer cemetery" means a cemetery where there have been six
 27  6 or fewer burials in the preceding fifty years.
 27  7    Sec. 60.  Section 359.29, Code 2001, is amended to read as
 27  8 follows:
 27  9    359.29  GIFTS AND DONATIONS.
 27 10    Civil A county board of supervisors, on behalf of the
 27 11 townships are in the county, is hereby authorized and
 27 12 empowered to receive by gift, devise, or bequest, money or
 27 13 property for the purpose of establishing and maintaining
 27 14 libraries, township halls, cemeteries, or for any other public
 27 15 purpose.  All such gifts, devises, or bequests shall be
 27 16 effectual only when accepted by resolution of the county board
 27 17 of trustees of such township supervisors.
 27 18    Sec. 61.  Section 359.30, Code 2001, is amended to read as
 27 19 follows:
 27 20    359.30  CEMETERY AND PARK TAX.
 27 21    They The board of supervisors shall, at the regular meeting
 27 22 in November, levy a tax sufficient pursuant to section
 27 23 331.424B to pay for any lands so condemned or purchased as
 27 24 provided in section 359.28, or for the necessary improvement
 27 25 and maintenance of cemeteries thus established as provided in
 27 26 that section, and for the necessary improvement and the
 27 27 maintenance of public parks acquired by gift, devise, or
 27 28 bequest under section 359.29, or for the maintenance and
 27 29 improvement of cemeteries so established in adjoining
 27 30 townships, in case they deem such action advisable.
 27 31    Sec. 62.  Section 359.31, Code 2001, is amended to read as
 27 32 follows:
 27 33    359.31  POWER AND CONTROL.
 27 34    They shall control any such cemeteries, or appoint trustees
 27 35 for the same, or The board of supervisors may delegate powers
 28  1 and duties relating to control and maintenance of cemeteries
 28  2 to the township trustees.  The board of supervisors may sell
 28  3 the same a cemetery under the control of the county to any
 28  4 private corporation for cemetery purposes.
 28  5    Sec. 63.  Section 359.32, Code 2001, is amended to read as
 28  6 follows:
 28  7    359.32  SALE OF LOTS – GIFTS.
 28  8    They The trustees shall have authority to provide for the
 28  9 sale of lots or portions thereof of lots, in any cemetery
 28 10 under their control, and make rules in regard thereto to the
 28 11 sale of the lots, and may provide for perpetual upkeep by the
 28 12 establishment of a perpetual upkeep fund from the proceeds of
 28 13 sale sales of lots, and may accept gifts, devise devises, or
 28 14 bequest bequests, made to them the trustees for that purpose.
 28 15    Sec. 64.  Section 359.37, Code 2001, is amended to read as
 28 16 follows:
 28 17    359.37  REGULATIONS.
 28 18    1.  The trustees, board of directors, or other officers
 28 19 having the custody and control of any cemetery in this state,
 28 20 shall have power, subject to the bylaws and regulations of
 28 21 such cemetery, to enclose, improve, and adorn the ground of
 28 22 such cemetery; to construct avenues in the same cemetery; to
 28 23 erect proper buildings for the use of said the cemetery; to
 28 24 prescribe rules for the improving or adorning of the lots
 28 25 therein in the cemetery, or for the erection of monuments or
 28 26 other memorials of the dead upon such lots; and to prohibit
 28 27 any use, division, improvement, or adornment of a lot which
 28 28 they the trustees, board of directors, or other officers may
 28 29 deem improper.
 28 30    2.  The trustees, after such land has been advertised for
 28 31 sealed bids by the trustees, shall have authority to sell and
 28 32 dispose of any lands or parcels of lands heretofore previously
 28 33 dedicated for cemetery purposes and which are no longer
 28 34 necessary for such purposes, for the reason that no burials
 28 35 are being made in such the cemetery, provided that any portion
 29  1 of said the cemetery in which burials have been made shall be
 29  2 kept and maintained by said the trustees.  The proceeds from
 29  3 such sales shall be deposited in the tax fund established in
 29  4 accordance with section 359.30 331.424B, to be used for the
 29  5 purposes of that fund.
 29  6    Sec. 65.  Section 359.40, Code 2001, is amended to read as
 29  7 follows:
 29  8    359.40  CEMETERIES – PLATS – RECORDS.
 29  9    Where there is located in any township one or more
 29 10 cemeteries, the owner of the same cemetery, or any party
 29 11 owning an interest therein in the cemetery, may cause the same
 29 12 cemetery to be surveyed, platted, and laid out into
 29 13 subdivisions and lots, numbering the same subdivisions and
 29 14 lots by progressive numbers, giving the length and breadth,
 29 15 also the location with reference to known or permanent
 29 16 monuments to be made.  The plat shall accurately describe all
 29 17 the subdivisions of the tract of land used, or designed to be
 29 18 used as a cemetery, and shall be recorded in the office of the
 29 19 county recorder, and filed with and recorded by the township
 29 20 clerk, and preserved by the township clerk recorder among the
 29 21 records of the office.
 29 22    Sec. 66.  Section 359.41, Code 2001, is amended to read as
 29 23 follows:
 29 24    359.41  CONVEYANCE OF LOTS.
 29 25    All conveyances of subdivisions or lots of a cemetery thus
 29 26 platted under section 359.40 shall be by deed from the proper
 29 27 owner, which deed shall be recorded with the township clerk
 29 28 county recorder in a book kept for that purpose, for the
 29 29 recording of which the said clerk recorder shall be entitled
 29 30 to a fee of fifty cents for each instrument recorded, to be
 29 31 paid by the party desiring the record made.
 29 32    Sec. 67.  Section 359.42, Code 2001, is amended to read as
 29 33 follows:
 29 34    359.42  TOWNSHIP COUNTY FIRE PROTECTION SERVICE, EMERGENCY
 29 35 WARNING SYSTEM, AND EMERGENCY MEDICAL SERVICE.
 30  1    The trustees of each township board of supervisors of each
 30  2 county shall provide fire protection service for the township,
 30  3 exclusive of any part of the township within a benefited fire
 30  4 district county and may provide emergency medical service.
 30  5 The trustees board of supervisors may purchase, own, rent, or
 30  6 maintain fire protection service or emergency medical service
 30  7 apparatus or equipment or both kinds of apparatus or equipment
 30  8 and provide housing for the equipment.  The trustees of a
 30  9 township which is located within a A county having a
 30 10 population of three hundred thousand or more may also
 30 11 establish and maintain an emergency warning system within the
 30 12 township county.  The trustees board of supervisors may
 30 13 contract with a public or private agency under chapter 28E for
 30 14 the purpose of providing any service or system required or
 30 15 authorized under this section.
 30 16    Sec. 68.  Section 359.43, Code 2001, is amended to read as
 30 17 follows:
 30 18    359.43  TAX LEVY – SUPPLEMENTAL LEVY – DISTRICTS.
 30 19    1.  The township trustees board of supervisors may levy an
 30 20 annual tax not exceeding forty and one-half cents per thousand
 30 21 dollars of assessed value of the taxable property in the
 30 22 township county, excluding property within a benefited fire
 30 23 district or within the corporate limits of a city, for the
 30 24 purpose of exercising the powers and duties specified in
 30 25 section 359.42.  However, in a township tax district having a
 30 26 fire protection service or emergency medical service agreement
 30 27 or both service agreements with a special charter city having
 30 28 a paid fire department, the township trustees board may levy
 30 29 an annual tax not exceeding fifty-four cents per thousand
 30 30 dollars of the assessed value of the taxable property for the
 30 31 services authorized or required under section 359.42 and in a
 30 32 township tax district which is located within a county having
 30 33 a population of three hundred thousand or more, the township
 30 34 trustees board may levy an annual tax not exceeding sixty-
 30 35 seven and one-half cents per thousand dollars of assessed
 31  1 value of taxable property for the services authorized or
 31  2 required under section 359.42.
 31  3    2.  If the levy authorized under subsection 1 is
 31  4 insufficient to provide the services authorized or required
 31  5 under section 359.42, the township trustees board of
 31  6 supervisors may levy an additional annual tax not exceeding
 31  7 twenty and one-fourth cents per thousand dollars of assessed
 31  8 value of the taxable property in the township county,
 31  9 excluding any property within the corporate limits of a city,
 31 10 to provide the services.
 31 11    3.  The township trustees board of supervisors may divide
 31 12 the township county into tax districts for the purpose of
 31 13 providing the services authorized or required under section
 31 14 359.42 and may levy a different tax rate in each district, but
 31 15 the tax levied in a tax district for the authorized or
 31 16 required services shall not exceed the tax levy limitations
 31 17 for that township county as provided in this section.
 31 18    4.  Of the levies authorized under subsections 1 and 2, the
 31 19 township trustees board of supervisors may annually credit to
 31 20 a reserve account annually for each tax district account in
 31 21 the emergency services fund an amount not to exceed thirty
 31 22 cents per thousand dollars of the assessed value of the
 31 23 taxable property in the township county excluding property
 31 24 within the corporate limits of a city for the purchase or
 31 25 replacement of supplies and equipment required to carry out
 31 26 the services specified under section 359.42.  Notwithstanding
 31 27 section 12C.7, interest earned on moneys credited to the a
 31 28 reserve account shall be credited to the reserve account.
 31 29    5.  Township taxes Taxes collected and disbursed by the
 31 30 county pursuant to this section shall be apportioned by the
 31 31 clerk auditor and paid into the separate accounts of the tax
 31 32 districts no later than May 31 and November 30 of each year.
 31 33    Sec. 69.  Section 359.45, Code 2001, is amended to read as
 31 34 follows:
 31 35    359.45  ANTICIPATORY BONDS.
 32  1    Townships Counties may anticipate the collection of taxes
 32  2 authorized by section 359.43 and for such purposes may direct
 32  3 the county board of supervisors to issue bonds under sections
 32  4 331.441 to 331.449 relating to essential county purpose bonds
 32  5 except that the bonds are payable only from tax levies on
 32  6 property subject to the levy under section 359.43.
 32  7    Sec. 70.  Section 359A.2, Code 2001, is amended to read as
 32  8 follows:
 32  9    359A.2  TRIMMING AND CUTTING BACK.
 32 10    If said a partition fence be is a hedge, the owner thereof
 32 11 of the fence shall trim or cut it back twice during each
 32 12 calendar year, the first time during the month of June and the
 32 13 last time during the month of September, to within five feet
 32 14 from the ground, unless such owners otherwise agree in writing
 32 15 to be filed with and recorded by the township clerk county
 32 16 auditor.
 32 17    Sec. 71.  Section 359A.8, Code 2001, is amended to read as
 32 18 follows:
 32 19    359A.8  ORDERS.
 32 20    All orders and decisions made by the fence viewers shall be
 32 21 in writing, signed by at least two of them, and filed with the
 32 22 township clerk county auditor.
 32 23    Sec. 72.  Section 359A.10, Code 2001, is amended to read as
 32 24 follows:
 32 25    359A.10  ENTRY AND RECORD OF ORDERS.
 32 26    Such orders, decisions, notices, and returns shall be
 32 27 entered of record at length by the township clerk county
 32 28 auditor, and a copy thereof certified by the township clerk
 32 29 county auditor to the county recorder, who shall record the
 32 30 same in the recorder's office in a book kept for that purpose,
 32 31 and index such record in the name of each adjoining owner as
 32 32 grantor to the other.
 32 33    Sec. 73.  Section 359A.23, Code 2001, is amended to read as
 32 34 follows:
 32 35    359A.23  APPEAL.
 33  1    Any person affected by an order or decision of the fence
 33  2 viewers may appeal to the district court by filing with the
 33  3 clerk of said court a notice of appeal within twenty days
 33  4 after the rendition of the order or decision appealed from and
 33  5 filing an appeal bond in an amount approved by the township
 33  6 clerk county auditor.  The township clerk county auditor,
 33  7 after recording the original papers, shall thereupon file them
 33  8 in the office of the clerk of the district court, certifying
 33  9 them to be such, and the clerk shall docket them, entitling
 33 10 the applicant or petitioner as plaintiff, and it shall stand
 33 11 for trial as other cases.
 33 12    Sec. 74.  Section 359A.25, Code 2001, is amended to read as
 33 13 follows:
 33 14    359A.25  RECORD KEPT – FEES OF CLERK AUDITOR.
 33 15    The township clerk county auditor shall enter all matters
 33 16 herein required by this chapter to be made of record in the
 33 17 clerk's auditor's record book, and shall receive ten cents for
 33 18 each one hundred words in entering of record and making
 33 19 certified copies of the matters herein provided for in this
 33 20 chapter, and twenty-five cents additional for the clerk's
 33 21 auditor's certificate thereto when required, and shall also
 33 22 receive the costs of recording in the office of the recorder
 33 23 of deeds of any instrument required to be so recorded.
 33 24    Sec. 75.  Section 384.12, subsection 19, Code 2001, is
 33 25 amended to read as follows:
 33 26    19.  A tax not to exceed one dollar per thousand dollars of
 33 27 assessed value of taxable property to fund an emergency
 33 28 medical services district under chapter 357G provided to
 33 29 residents of the city.
 33 30    Sec. 76.  Section 400.6, subsection 2, Code 2001, is
 33 31 amended to read as follows:
 33 32    2.  The city clerk, chief deputy city clerk, city
 33 33 attorneys, city treasurer, city assessor, city auditor,
 33 34 professional city engineers licensed in this state, and city
 33 35 health officer.
 34  1    Sec. 77.  Section 405A.5, subsection 2, Code 2001, is
 34  2 amended by striking the subsection.
 34  3    Sec. 78.  Section 420.43, unnumbered paragraph 3, Code
 34  4 2001, is amended to read as follows:
 34  5    This section shall not be construed as depriving boards of
 34  6 supervisors, county auditors, and county treasurers of their
 34  7 powers to spread tax levies and collect taxes certified by
 34  8 cities acting under special charter as provided in section
 34  9 420.206 and other state law.  Nothing contained herein shall
 34 10 be deemed to affect the procedure for the assessment of
 34 11 property by the city or county assessor.
 34 12    Sec. 79.  Section 420.206, Code 2001, is amended to read as
 34 13 follows:
 34 14    420.206  LEVY AND COLLECTION.
 34 15    The council shall have power to levy and collect taxes for
 34 16 all general and special purposes in this chapter authorized,
 34 17 upon all property within the city not exempted from taxation
 34 18 by the general law of the state, and to fix the amount to be
 34 19 levied on the value thereof of such property, which shall be
 34 20 ascertained by the county assessor of said city.
 34 21    Sec. 80.  Section 421.17, subsection 18, Code Supplement
 34 22 2001, is amended to read as follows:
 34 23    18.  To prepare and issue a state appraisal manual which
 34 24 each county and city assessor shall use in assessing and
 34 25 valuing all classes of property in the state.  The appraisal
 34 26 manual shall be continuously revised and the manual and
 34 27 revisions shall be issued to the county and city assessors in
 34 28 such form and manner as prescribed by the director.
 34 29    Sec. 81.  Section 422D.1, subsection 1, Code 2001, is
 34 30 amended by striking the subsection and inserting in lieu
 34 31 thereof the following:
 34 32    1.  A county board of supervisors may offer for voter
 34 33 approval a local income surtax.  Revenues generated from the
 34 34 local income surtax shall be used for emergency medical
 34 35 services as provided in section 422D.6.
 35  1    Sec. 82.  Section 422D.1, subsections 2, 3, and 4, Code
 35  2 2001, are amended to read as follows:
 35  3    2.  The taxes local income surtax for emergency medical
 35  4 services shall only be imposed after an election at which a
 35  5 majority of those voting on the question of imposing the tax
 35  6 or combination of taxes specified in subsection 1, paragraph
 35  7 "a" or "b", local income surtax vote in favor of the question.
 35  8 However, the tax or combination of taxes specified in
 35  9 subsection 1 local income surtax shall not be imposed on
 35 10 property within or on residents of a benefited emergency
 35 11 medical services district under chapter 357F.  The question of
 35 12 imposing the tax or combination of the taxes local income
 35 13 surtax may be submitted at the regular city election, a
 35 14 special election, or state general election.  Notice of the
 35 15 question shall be provided by publication at least sixty days
 35 16 before the time of the election and shall identify the tax or
 35 17 combination of taxes and the local income surtax rate or
 35 18 rates, as applicable to be imposed.  If a majority of those
 35 19 voting on the question approve the imposition of the tax or
 35 20 combination of taxes local income surtax, the tax or
 35 21 combination of taxes shall be imposed as follows:
 35 22    a.  A local option income surtax shall be imposed for tax
 35 23 years beginning on or after January 1 of the fiscal year in
 35 24 which the favorable election was held.
 35 25    b.  An ad valorem property tax shall be imposed for the
 35 26 fiscal year in which the election was held provided in this
 35 27 chapter.
 35 28    Before a county imposes an a local income surtax as
 35 29 specified in subsection 1, paragraph "a", a benefited
 35 30 emergency medical services district in the county shall be
 35 31 dissolved, and the county shall be liable for the outstanding
 35 32 obligations of the benefited district.  If the benefited
 35 33 district extends into more than one county, the county
 35 34 imposing the local income surtax shall be liable for only that
 35 35 portion of the obligations relating to the portion of the
 36  1 benefited district in the county.
 36  2    3.  Revenues received by the county from the taxes local
 36  3 income surtax imposed under this chapter shall be deposited
 36  4 into the emergency medical services trust fund created
 36  5 pursuant to section 422D.6 and shall be used as provided in
 36  6 that section.
 36  7    4.  Any tax or combination of taxes A local income surtax
 36  8 imposed shall be for a maximum period of five years.
 36  9    Sec. 83.  Section 422D.2, Code 2001, is amended to read as
 36 10 follows:
 36 11    422D.2  LOCAL INCOME SURTAX.
 36 12    A county may impose by ordinance a local income surtax as
 36 13 provided in section 422D.1 at the rate set by the board of
 36 14 supervisors, of up to one percent, on the state individual
 36 15 income tax of each individual residing in the county at the
 36 16 end of the individual's applicable tax year.  However, the
 36 17 cumulative total of the percents of income surtax imposed on
 36 18 any taxpayer in the county shall not exceed twenty percent.
 36 19 The reason for imposing the surtax and the amount needed shall
 36 20 be set out in the ordinance.  The surtax rate shall be set to
 36 21 raise only the amount needed.  For purposes of this section,
 36 22 "state individual income tax" means the tax computed under
 36 23 section 422.5, less the credits allowed in sections 422.11,
 36 24 422.11A, 422.11B, 422.11D, 422.11E, 422.12, and 422.12B, and
 36 25 422.12C.
 36 26    Sec. 84.  Section 422D.6, subsection 1, Code 2001, is
 36 27 amended to read as follows:
 36 28    1.  A county authorized to impose a tax local income surtax
 36 29 under this chapter shall establish an emergency medical
 36 30 services trust fund into which revenues received from the
 36 31 taxes local income surtax imposed shall be deposited.  Moneys
 36 32 in the trust fund shall be used for emergency medical
 36 33 services.  In addition, moneys in the fund may be used for the
 36 34 purpose of matching federal or state funds for education and
 36 35 training related to emergency medical services.
 37  1    Sec. 85.  Section 422E.1, subsection 3, Code 2001, is
 37  2 amended to read as follows:
 37  3    3.  Local sales and services tax moneys received by a
 37  4 county for school infrastructure purposes pursuant to this
 37  5 chapter shall be utilized solely for school infrastructure
 37  6 needs.  For purposes of this chapter as it applies to school
 37  7 districts, "school infrastructure" means those activities for
 37  8 which a school district is authorized to contract indebtedness
 37  9 and issue general obligation bonds under section 296.1, except
 37 10 those activities related to a teacher's or superintendent's
 37 11 home or homes.  These activities include the construction,
 37 12 reconstruction, repair, purchasing, or remodeling of
 37 13 schoolhouses, stadiums, gyms, fieldhouses, and bus garages and
 37 14 the procurement of schoolhouse construction sites and the
 37 15 making of site improvements.  Additionally, "school
 37 16 infrastructure" includes the payment or retirement of
 37 17 outstanding bonds previously issued for school infrastructure
 37 18 purposes as defined in this subsection, and the payment or
 37 19 retirement of bonds issued under section 422E.4.  For purposes
 37 20 of this chapter as it applies to merged areas, "school
 37 21 infrastructure" means those activities for which a merged area
 37 22 is authorized to levy a tax under section 260C.22, subsection
 37 23 1, paragraph "a".
 37 24    Sec. 86.  Section 422E.3, subsections 4, 5, and 7, Code
 37 25 Supplement 2001, are amended to read as follows:
 37 26    4.  The director of revenue and finance shall credit tax
 37 27 receipts and interest and penalties from the local sales and
 37 28 services tax for school infrastructure purposes to an account
 37 29 within the county's local sales and services tax fund, as
 37 30 created in section 422B.10, subsection 1, maintained in the
 37 31 name of the school district or school districts or merged
 37 32 areas located within the county.  If the director is unable to
 37 33 determine from which county any of the receipts were
 37 34 collected, those receipts shall be allocated among the
 37 35 possible counties based on allocation rules adopted by the
 38  1 director.
 38  2    5.  a.  The director of revenue and finance within fifteen
 38  3 days of the beginning of each fiscal year shall send to each
 38  4 school district and merged area where the tax is imposed an
 38  5 estimate of the amount of tax moneys each school district or
 38  6 merged area will receive for the year and for each month of
 38  7 the year.  At the end of each month, the director may revise
 38  8 the estimates for the year and remaining months.
 38  9    b.  The director shall remit ninety-five percent of the
 38 10 estimated tax receipts for the school district to the school
 38 11 district and for the merged area to the merged area on or
 38 12 before August 31 of the fiscal year and on or before the last
 38 13 day of each following month.
 38 14    c.  The director shall remit a final payment of the
 38 15 remainder of tax moneys due for the fiscal year before
 38 16 November 10 of the next fiscal year.  If an overpayment has
 38 17 resulted during the previous fiscal year, the November payment
 38 18 shall be adjusted to reflect any overpayment.
 38 19    If more than one school district, or a portion of a school
 38 20 district, or more than one merged area or a portion of a
 38 21 merged area is located within the county, tax receipts shall
 38 22 be remitted to each school district or portion of a school
 38 23 district or each merged area or a portion of a merged area in
 38 24 which the county tax is imposed in a pro rata share based upon
 38 25 the ratio which the percentage of actual enrollment for the
 38 26 school district or merged area that attends school in the
 38 27 county bears to the percentage of the total combined actual
 38 28 enrollments for all school districts or all merged areas that
 38 29 attend school in the county.  The combined actual enrollment
 38 30 for school districts for a county, for purposes of this
 38 31 section, shall be determined for each county imposing a sales
 38 32 and services tax for school infrastructure purposes by the
 38 33 department of management based on the actual enrollment
 38 34 figures reported by October 1 to the department of management
 38 35 by the department of education pursuant to section 257.6,
 39  1 subsection 1.  The combined actual enrollment count shall be
 39  2 forwarded to the director of the department of management by
 39  3 March 1, annually, for purposes of supplying estimated tax
 39  4 payment figures and making estimated tax payments pursuant to
 39  5 this section for the following fiscal year.  The combined
 39  6 actual enrollment for merged areas, for purposes of this
 39  7 section, shall be determined for each county imposing a sales
 39  8 and services tax for school infrastructure purposes by the
 39  9 department of management based on the actual enrollment of
 39 10 each merged area, which shall be reported to the department of
 39 11 management by October 1 by each merged area.
 39 12    7.  Construction contractors may make application to the
 39 13 department for a refund of the additional local sales and
 39 14 services tax paid under this chapter by reason of taxes paid
 39 15 on goods, wares, or merchandise under the conditions specified
 39 16 in section 422B.11.  The refund shall be paid by the
 39 17 department from the appropriate school district's or merged
 39 18 area's account in the local sales and services tax fund.  The
 39 19 penalty provisions contained in section 422B.11, subsection 3,
 39 20 shall apply regarding an erroneous application for refund of
 39 21 local sales and services tax paid under this chapter.
 39 22    Sec. 87.  Section 422E.3, Code 2001, is amended by adding
 39 23 the following new subsection:
 39 24    NEW SUBSECTION.  8.  A county that imposes or renews a
 39 25 local sales and services tax for school infrastructure
 39 26 purposes on or after July 1, 2002, shall allocate twenty-five
 39 27 percent of the proceeds received to the merged areas located
 39 28 within the county, and the remaining seventy-five percent of
 39 29 the proceeds to school districts located within the county
 39 30 pursuant to subsections 4 and 5.  A county that imposes a
 39 31 local sales and services tax for school infrastructure
 39 32 purposes prior to July 1, 2002, and that has not renewed the
 39 33 tax prior to that date, shall allocate twenty-five percent of
 39 34 the moneys estimated to be received for the fiscal year
 39 35 beginning July 1, 2002, and each succeeding year that the
 40  1 original tax remains in effect, above and beyond the amount
 40  2 received pursuant to the tax for the fiscal year beginning
 40  3 July 1, 2001, to the merged areas located within the county,
 40  4 and the remaining seventy-five percent of the moneys estimated
 40  5 to be received for the fiscal year beginning July 1, 2002, and
 40  6 each succeeding year that the original tax remains in effect,
 40  7 above and beyond the amount received pursuant to the tax for
 40  8 the fiscal year beginning July 1, 2001, to school districts
 40  9 located within the county pursuant to subsections 4 and 5.
 40 10    Sec. 88.  Section 427.1, subsection 18, Code Supplement
 40 11 2001, is amended to read as follows:
 40 12    18.  ASSESSED VALUE OF EXEMPT PROPERTY.  Each county and
 40 13 city assessor shall determine the assessment value that would
 40 14 be assigned to the property if it were taxable and value all
 40 15 tax exempt property within the assessor's jurisdiction.  A
 40 16 summary report of tax exempt property shall be filed with the
 40 17 director of revenue and finance and the local board of review
 40 18 on or before April 16 of each year on forms prescribed by the
 40 19 director of revenue and finance.
 40 20    Sec. 89.  Section 428A.1, unnumbered paragraph 3, Code
 40 21 2001, is amended to read as follows:
 40 22    The declaration of value shall state the full consideration
 40 23 paid for the real property transferred.  If agricultural land,
 40 24 as defined in section 9H.1, is purchased by a corporation,
 40 25 limited partnership, trust, alien, or nonresident alien, the
 40 26 declaration of value shall include the name and address of the
 40 27 buyer, the name and address of the seller, a legal description
 40 28 of the agricultural land, and identify the buyer as a
 40 29 corporation, limited partnership, trust, alien, or nonresident
 40 30 alien.  The county recorder shall not record the declaration
 40 31 of value, but shall enter on the declaration of value
 40 32 information the director of revenue and finance requires for
 40 33 the production of the sales/assessment ratio study and
 40 34 transmit all declarations of value to the city or county
 40 35 assessor in whose jurisdiction the property is located.  The
 41  1 city or county assessor shall enter on the declaration of
 41  2 value the information the director of revenue and finance
 41  3 requires for the production of the sales/assessment ratio
 41  4 study and transmit one copy of each declaration of value to
 41  5 the director of revenue and finance, at times as directed by
 41  6 the director of revenue and finance.  The assessor shall
 41  7 retain one copy of each declaration of value for three years
 41  8 from December 31 of the year in which the transfer of realty
 41  9 for which the declaration was filed took place.  The director
 41 10 of revenue and finance shall, upon receipt of the information
 41 11 required to be filed under this chapter by the city or county
 41 12 assessor, send to the office of the secretary of state that
 41 13 part of the declaration of value which identifies a
 41 14 corporation, limited partnership, trust, alien, or nonresident
 41 15 alien as a purchaser of agricultural land as defined in
 41 16 section 9H.1.
 41 17    Sec. 90.  Section 441.1, Code 2001, is amended to read as
 41 18 follows:
 41 19    441.1  OFFICE OF ASSESSOR CREATED.
 41 20    In every county in the state of Iowa the office of assessor
 41 21 is hereby created.  A city having a population of ten thousand
 41 22 or more, according to the latest federal census, may by
 41 23 ordinance provide for the selection of a city assessor and for
 41 24 the assessment of property in the city under the provisions of
 41 25 this chapter.  A city desiring to provide for assessment under
 41 26 the provisions of this chapter shall, not less than sixty days
 41 27 before the expiration of the term of the assessor in office,
 41 28 notify the taxing bodies affected and proceed to establish a
 41 29 conference board, examining board, and board of review and
 41 30 select an assessor, all as provided in this chapter.  A city
 41 31 desiring to abolish the office of city assessor shall repeal
 41 32 the ordinance establishing the office of city assessor, notify
 41 33 the county conference board and the affected taxing districts,
 41 34 provide for the transfer of appropriate records and other
 41 35 matters, and provide for the abolition of the respective
 42  1 boards and the termination of the terms of office of the
 42  2 assessor and members of the respective boards.  The abolition
 42  3 of the city assessor's office shall take effect on July 1
 42  4 following notification of the abolition unless otherwise
 42  5 agreed to by the affected conference boards.  If notification
 42  6 of the proposed abolition is made after January 1, sufficient
 42  7 funds shall be transferred from the city assessor's budget to
 42  8 fund the additional responsibilities transferred to the county
 42  9 assessor for the next fiscal year.
 42 10    Sec. 91.  Section 441.2, Code 2001, is amended to read as
 42 11 follows:
 42 12    441.2  CONFERENCE BOARD.
 42 13    In each county and each city having an assessor there shall
 42 14 be established a conference board.  In counties the conference
 42 15 board shall consist of the mayors of all incorporated cities
 42 16 in the county whose property is assessed by the county
 42 17 assessor, one representative from the board of directors of
 42 18 each high school district of the county, who is a resident of
 42 19 the county, said the board of directors appointing said the
 42 20 representative for a one-year term and notifying the clerk of
 42 21 the conference board as to their representative, and members
 42 22 of the board of supervisors.  In cities having an assessor the
 42 23 conference board shall consist of the members of the city
 42 24 council, school board and county board of supervisors.  In the
 42 25 counties the The chairperson of the board of supervisors shall
 42 26 act as chairperson of the conference board, in cities having
 42 27 an assessor the mayor of the city council shall act as
 42 28 chairperson of the conference board.  In any action taken by
 42 29 the conference board, the mayors of all incorporated cities in
 42 30 the county whose property is assessed by the county assessor
 42 31 shall constitute one voting unit, the members of the city
 42 32 board of education or one representative from the board of
 42 33 directors of each high school district of the county shall
 42 34 constitute one voting unit, the members of the city council
 42 35 shall constitute one voting unit, and the county board of
 43  1 supervisors shall constitute one voting unit, each unit having
 43  2 a single vote and no action shall be valid except by the vote
 43  3 of not less than two out of the three units.  The majority
 43  4 vote of the members present of each unit shall determine the
 43  5 vote of the unit.  The assessor shall be clerk of the
 43  6 conference board.
 43  7    Sec. 92.  Section 441.5, unnumbered paragraphs 1 and 6,
 43  8 Code 2001, are amended to read as follows:
 43  9    For the purpose of examining and certifying candidates for
 43 10 the positions of assessor and deputy assessor, the director of
 43 11 revenue and finance shall prepare and administer a written
 43 12 examination.  The examinations shall be administered twice
 43 13 each year in the city of Des Moines.  Notification of the
 43 14 time, place, and date of the examinations shall be mailed to
 43 15 each city and county assessor, county auditor, and chairperson
 43 16 of each city and county conference board at least thirty days
 43 17 prior to the date of the examination.
 43 18    Following the administration of the examination, the
 43 19 director of revenue and finance shall establish a register
 43 20 containing the names, in alphabetical order, of all
 43 21 individuals who are eligible for appointment as assessor.  The
 43 22 test scores of individuals on the register shall be given to a
 43 23 city or county conference board upon request.  All eligible
 43 24 individuals shall remain on the register for a period of two
 43 25 years following the date of certification granted by the
 43 26 director.
 43 27    Sec. 93.  Section 441.6, unnumbered paragraph 1, Code 2001,
 43 28 is amended to read as follows:
 43 29    When a vacancy occurs in the office of city or county
 43 30 assessor, the examining board shall, within seven days of the
 43 31 occurrence of the vacancy, request the director of revenue and
 43 32 finance to forward a register containing the names of all
 43 33 individuals eligible for appointment as assessor.  The
 43 34 examining board may, at its own expense, conduct a further
 43 35 examination, either written or oral, of any person whose name
 44  1 appears on the register, and shall make written report of the
 44  2 examination and submit the report together with the names of
 44  3 those individuals certified by the director of revenue and
 44  4 finance to the conference board within fifteen days after the
 44  5 receipt of the register from the director of revenue and
 44  6 finance.
 44  7    Sec. 94.  Section 441.7, Code 2001, is amended to read as
 44  8 follows:
 44  9    441.7  SPECIAL EXAMINATION.
 44 10    If the conference board fails to appoint an assessor from
 44 11 the list of individuals on the register, the conference board
 44 12 shall request permission from the director of revenue and
 44 13 finance to hold a special examination in the particular city
 44 14 or county in which the vacancy has occurred.  Permission may
 44 15 be granted by the director of revenue and finance after
 44 16 consideration of factors such as the availability of
 44 17 candidates in that particular city or county.  The director of
 44 18 revenue and finance shall conduct no more than one special
 44 19 examination for each vacancy in an assessing jurisdiction.
 44 20 The examination shall be conducted by the director of revenue
 44 21 and finance as provided in section 441.5, except as otherwise
 44 22 provided in this section.  The examining board shall give
 44 23 notice of holding the examination for assessor by posting a
 44 24 written notice in a conspicuous place in the county courthouse
 44 25 in the case of county assessors or in the city hall in the
 44 26 case of city assessors, stating that at a specified date, an
 44 27 examination for the position of assessor will be held at a
 44 28 specified place.  Similar notice shall be given at the same
 44 29 time by one publication of the notice in three newspapers of
 44 30 general circulation in the case of a county assessor, or in
 44 31 case there are not three such newspapers in a county, then in
 44 32 newspapers which are available, or in one newspaper of general
 44 33 circulation in the city in the case of city assessor.  The
 44 34 conference board of the city or county in which a special
 44 35 examination is held shall reimburse the department of revenue
 45  1 and finance for all expenses incurred in the administration of
 45  2 the examination, to be paid for by the respective city or
 45  3 county assessment expense fund.  Following the administration
 45  4 of this special examination, the director of revenue and
 45  5 finance shall certify to the examining board a new list of
 45  6 candidates eligible to be appointed as assessor and the
 45  7 examining board and conference board shall proceed in
 45  8 accordance with the provisions of section 441.6.
 45  9    Sec. 95.  Section 441.8, unnumbered paragraph 10, Code
 45 10 2001, is amended to read as follows:
 45 11    In the event of the removal, resignation, death, or removal
 45 12 from the county of the said assessor, the conference board
 45 13 shall proceed to fill the vacancy by appointing an assessor to
 45 14 serve the unexpired term in the manner provided in section
 45 15 441.6.  Until the vacancy is filled, the chief deputy shall
 45 16 act as assessor, and in the event there be no deputy, in the
 45 17 case of counties the auditor shall act as assessor and in the
 45 18 case of cities having an assessor the city clerk shall act as
 45 19 assessor.
 45 20    Sec. 96.  Section 441.10, unnumbered paragraphs 1 and 2,
 45 21 Code 2001, are amended to read as follows:
 45 22    Immediately after the appointment of the assessor, and at
 45 23 other times as the conference board directs, one or more
 45 24 deputy assessors may be appointed by the assessor.  Each
 45 25 appointment shall be made from either the list of eligible
 45 26 candidates provided by the director of revenue and finance,
 45 27 which shall contain only the names of those persons who
 45 28 achieve a score of seventy percent or greater on the
 45 29 examination administered by the director of revenue and
 45 30 finance, or the list of candidates eligible for appointment as
 45 31 city or county assessor.  Examinations for the position of
 45 32 deputy assessor shall be conducted in the same manner as
 45 33 examinations for the position of city or county assessor.
 45 34    Following the administration of the examination, the
 45 35 director of revenue and finance shall establish a register
 46  1 containing the names, in alphabetical order, of all
 46  2 individuals who are eligible for appointment as a deputy
 46  3 assessor.  The test scores of individuals on the register
 46  4 shall be given to a city or county conference board upon
 46  5 request.  All eligible individuals shall remain on the
 46  6 register for a period of two years following the date of
 46  7 certification granted by the director.
 46  8    Sec. 97.  Section 441.16, unnumbered paragraph 9, Code
 46  9 2001, is amended to read as follows:
 46 10    The assessor shall not issue requisitions so as to increase
 46 11 the total expenditures budgeted for the operation of the
 46 12 assessor's office.  However, for purposes of promoting
 46 13 operational efficiency, the assessor shall have authority to
 46 14 transfer funds budgeted for specific items for the operation
 46 15 of the assessor's office from one unexpended balance to
 46 16 another; such transfer shall not be made so as to increase the
 46 17 total amount budgeted for the operation of the office of
 46 18 assessor, and no funds shall be used to increase the salary of
 46 19 the assessor or the salaries of permanent deputy assessors.
 46 20 The assessor shall issue requisitions for the examining board
 46 21 and for the board of review on order of the chairperson of
 46 22 each board and for costs and expenses incident to assessment
 46 23 appeals, only on order of the city legal department, in the
 46 24 case of cities and of the county attorney in the case of
 46 25 counties.
 46 26    Sec. 98.  Section 441.19, unnumbered paragraph 1, Code
 46 27 2001, is amended to read as follows:
 46 28    The assessor shall list every person in the assessor's
 46 29 county or city as the case may be and assess all the property
 46 30 in the county or city, except property exempted or otherwise
 46 31 assessed.  A person who refuses to assist in making out a list
 46 32 of the person's property, or of any property which the person
 46 33 is by law required to assist in listing, is guilty of a simple
 46 34 misdemeanor.
 46 35    Sec. 99.  Section 441.26, unnumbered paragraph 2, Code
 47  1 2001, is amended to read as follows:
 47  2    If you are not satisfied that the foregoing assessment is
 47  3 correct, you may file a protest against such assessment with
 47  4 the board of review on or after April 16, to and including May
 47  5 5, of the year of the assessment, such protest to be confined
 47  6 to the grounds specified in section 441.37.  
 47  7 Dated: ......... day of ........... (month), ......... (year) 
 47  8                                            ....................
 47  9                                            County/City Assessor
 47 10    Sec. 100.  Section 441.31, subsections 1 and 3, Code 2001,
 47 11 are amended to read as follows:
 47 12    1.  The chairperson of the conference board shall call a
 47 13 meeting by written notice to all of the members of the board
 47 14 for the purpose of appointing a board of review for all
 47 15 assessments made by the assessor.  The board of review may
 47 16 consist of either three members or five members.  As nearly as
 47 17 possible this board shall include one licensed real estate
 47 18 broker and one registered architect or person experienced in
 47 19 the building and construction field.  In the case of a county,
 47 20 at At least one member of the board shall be a farmer.  Not
 47 21 more than two members of the board of review shall be of the
 47 22 same profession or occupation and members of the board of
 47 23 review shall be residents of the assessor jurisdiction.  The
 47 24 terms of the members of the board of review shall be for six
 47 25 years, beginning with January 1 of the year following their
 47 26 selection.  In boards of review having three members the term
 47 27 of one member of the first board to be appointed shall be for
 47 28 two years, one member for four years and one member for six
 47 29 years.  In the case of boards of review having five members,
 47 30 the term of one member of the first board to be appointed
 47 31 shall be for one year, one member for two years, one member
 47 32 for three years, one member for four years and one member for
 47 33 six years.
 47 34    3.  Notwithstanding the requirements of subsection 1, the
 47 35 conference board or a city council which has appointed a board
 48  1 of review may increase the membership of the board of review
 48  2 by an additional two members if it determines that as a result
 48  3 of the large number of protests filed or estimated to be filed
 48  4 the board of review will be unable to timely resolve the
 48  5 protests with the existing number of members.  If the board of
 48  6 review has ten members, not more than four additional members
 48  7 may be appointed by the conference board.  The additional
 48  8 emergency members shall be appointed for a term set by the
 48  9 conference board or the city council but not for longer than
 48 10 two years.  The conference board or the city council may
 48 11 extend the terms of the emergency members if it makes a
 48 12 similar determination as required for the initial appointment.
 48 13    Sec. 101.  Section 441.31, subsection 2, Code 2001, is
 48 14 amended by striking the subsection.
 48 15    Sec. 102.  Section 441.41, Code 2001, is amended to read as
 48 16 follows:
 48 17    441.41  LEGAL COUNSEL.
 48 18    In the case of cities having an assessor, the city legal
 48 19 department shall represent the assessor and board of review in
 48 20 all litigation dealing with assessments.  In the case of
 48 21 counties, the The county attorney shall represent the assessor
 48 22 and board of review in all litigation dealing with
 48 23 assessments.  Any taxing body interested in the taxes received
 48 24 from such assessments may be represented by an attorney and
 48 25 shall be required to appear by attorney upon written request
 48 26 of the assessor to the presiding officer of any such taxing
 48 27 body.  The conference board may employ special counsel to
 48 28 assist the city legal department or county attorney as the
 48 29 case may be.
 48 30    Sec. 103.  Section 441.45, unnumbered paragraph 1, Code
 48 31 2001, is amended to read as follows:
 48 32    The county assessor of each county and each city assessor
 48 33 shall, on or before July 1 of each year, make out and transmit
 48 34 to the department of revenue and finance an abstract of the
 48 35 real property in the assessor's county or city, as the case
 49  1 may be, and file a copy of the abstract with the county
 49  2 auditor, in which the assessor shall set forth:
 49  3    Sec. 104.  Section 441.48, Code 2001, is amended to read as
 49  4 follows:
 49  5    441.48  NOTICE OF ADJUSTMENT.
 49  6    Before the director of revenue and finance shall adjust the
 49  7 valuation of any class of property any such percentage, the
 49  8 director shall serve ten days' notice by mail, on the county
 49  9 auditor of the county whose valuation is proposed to be
 49 10 adjusted and the director shall hold an adjourned meeting
 49 11 after such ten days' notice, at which time the county or
 49 12 assessing jurisdiction may appear by its city council or board
 49 13 of supervisors, city or county attorney, and other assessing
 49 14 jurisdiction, city or county officials, and make written or
 49 15 oral protest against such proposed adjustment, which protest
 49 16 shall consist simply of a statement of the error, or errors,
 49 17 complained of with such facts as may lead to their correction,
 49 18 and at such adjourned meeting final action may be taken in
 49 19 reference thereto.
 49 20    Sec. 105.  Section 441.49, unnumbered paragraph 6, Code
 49 21 2001, is amended to read as follows:
 49 22    Not later than ten days after the date the final
 49 23 equalization order is issued, the city or county officials of
 49 24 the affected county or assessing jurisdiction may appeal the
 49 25 final equalization order to the state board of tax review.
 49 26 The appeal shall not delay the implementation of the
 49 27 equalization orders.
 49 28    Sec. 106.  Section 441.52, Code 2001, is amended to read as
 49 29 follows:
 49 30    441.52  FAILURE TO PERFORM DUTY.
 49 31    If any assessor or member of any board of review shall
 49 32 knowingly fail or neglect to make or require the assessment of
 49 33 property for taxation to be of and for its taxable value as
 49 34 provided by law or to perform any of the duties required of
 49 35 the assessor or member by law, at the time and in the manner
 50  1 specified, the assessor or member shall forfeit and pay the
 50  2 sum of five hundred dollars to be recovered in an action in
 50  3 the district court in the name of the county or in the name of
 50  4 the city as the case may be, and for its use, and the action
 50  5 against the assessor shall be against the assessor and the
 50  6 assessor's sureties.
 50  7    Sec. 107.  Section 441.54, Code 2001, is amended to read as
 50  8 follows:
 50  9    441.54  CONSTRUCTION.
 50 10    Whenever in the laws of this state, the words "assessor" or
 50 11 "assessors" appear, singly or in combination with other words,
 50 12 they shall be deemed to mean and refer to the county or city
 50 13 assessor, as the case may be.
 50 14    Sec. 108.  TRANSITION.  The moneys and assets belonging to
 50 15 civil townships shall, on the effective date of this Act,
 50 16 become the moneys and assets of the county in which the
 50 17 township is located and the township clerks shall turn such
 50 18 moneys and assets over to the county treasurer to be disbursed
 50 19 by the county in the same manner and for the same purposes as
 50 20 required by law for the disposition of township funds.
 50 21    Sec. 109.  Chapters 357G and 360, Code 2001, are repealed.
 50 22    Sec. 110.  Sections 64.12, 331.385, 357C.8, 359.5 through
 50 23 359.13, 359.19, 359.21, 359.23, 359.24 through 359.27, 359.33
 50 24 through 359.36, 359.47, 359.49, 359.50, 359.52, and 422D.5,
 50 25 Code 2001, are repealed.
 50 26    Sec. 111.  Sections 39.22, 357E.9, and 359.8, Code
 50 27 Supplement 2001, are repealed.  
 50 28                           EXPLANATION
 50 29    This bill makes a variety of changes relating to counties,
 50 30 county agricultural extension districts, cities, community
 50 31 colleges, townships, and benefited districts.
 50 32    The bill provides that county agricultural extension
 50 33 districts shall exclude areas of the county within the
 50 34 corporate limits of a city.  The bill also updates Code
 50 35 provisions relating to the maximum property tax levies for
 51  1 county agricultural extension districts.
 51  2    The bill provides for a reallocation of the proceeds of a
 51  3 local sales and services tax for school infrastructure
 51  4 purposes imposed pursuant to Code chapter 422E.  The bill
 51  5 provides that 25 percent of the proceeds of the tax shall be
 51  6 allocated to one or more community college merged areas
 51  7 located within a county, with the remaining 75 percent of the
 51  8 proceeds allocated as currently provided in Code chapter 422E
 51  9 to one or more school districts located within the county.
 51 10    The bill provides that the allocation of proceeds to a
 51 11 community college shall offset the amount otherwise levied by
 51 12 vote pursuant to Code section 260C.22.  The bill provides that
 51 13 the maximum rate of tax that may be levied pursuant to Code
 51 14 section 260C.22 shall correspond to a calculation whereby the
 51 15 amount of revenue needed from the levy during the next fiscal
 51 16 year shall be determined, but shall not exceed the existing
 51 17 levy maximum rate of 20.25 cents per $1,000 of assessed value.
 51 18 The bill provides that from this amount, there shall be
 51 19 subtracted the amount of local sales and services tax proceeds
 51 20 estimated as being received by the community college pursuant
 51 21 to the 25 percent allocation during the next fiscal year.  The
 51 22 bill provides that the rate of tax to be levied pursuant to
 51 23 Code section 260C.22 shall be equal to the difference.
 51 24    The bill provides that in the case of a county which
 51 25 imposes a local sales and services tax for school
 51 26 infrastructure purposes on or after July 1, 2002, or renews an
 51 27 existing tax on or after that date, the 75 and 25 percent
 51 28 allocations in favor of a school district or districts and a
 51 29 merged area or areas, respectively, located within a county
 51 30 shall apply.  The bill provides that in the case of a county
 51 31 which had already imposed a local sales and services tax for
 51 32 school infrastructure purposes prior to July 1, 2002, the
 51 33 amount subject to allocation pursuant to the 75 and 25 split
 51 34 shall be restricted to the amount of revenue estimated to be
 51 35 received for each fiscal year that the original tax remains in
 52  1 effect above and beyond the amount generated for the fiscal
 52  2 year beginning July 1, 2001.
 52  3    The bill eliminates the requirement that townships provide
 52  4 fire protection and emergency medical services and, in lieu
 52  5 thereof, requires counties to provide fire protection and
 52  6 emergency medical services.  The levy currently authorized for
 52  7 townships for such services is transferred to counties.
 52  8    The bill also eliminates the requirement that townships
 52  9 maintain certain cemeteries and parks and transfers that
 52 10 requirement to counties.  The property tax levy authorized for
 52 11 townships to acquire and maintain parks and cemeteries is also
 52 12 transferred to the counties.
 52 13    The bill provides that township trustees shall be appointed
 52 14 by the board of supervisors and shall oversee fence disputes,
 52 15 as they do under current law, and shall perform other duties
 52 16 assigned them by law or by the board of supervisors.  The
 52 17 boundaries of townships are maintained for administrative
 52 18 purposes, including for use by a county as fire protection
 52 19 districts.  The bill allows the board of supervisors to make
 52 20 the township trustees the board that oversees the acquisition
 52 21 and maintenance of cemeteries and parks in the unincorporated
 52 22 area of the county.
 52 23    The bill amends Code provisions relating to use of city
 52 24 libraries by the residents of the unincorporated area of the
 52 25 county to eliminate townships from having the authority to
 52 26 contract.  The result is that that authority will rest solely
 52 27 with the county board of supervisors.
 52 28    The bill eliminates the office of township clerk and
 52 29 transfers the duties of the township clerk to the county
 52 30 auditor and county recorder.
 52 31    The bill provides that the board of trustees of water
 52 32 districts and sanitary districts shall be appointed by the
 52 33 county board of supervisors.  The bill provides that the
 52 34 property tax levy of a water district or a sanitary district
 52 35 shall be approved by the county board of supervisors.
 53  1    The bill makes the county board of supervisors the
 53  2 governing body of street lighting districts and benefited
 53  3 recreational lake districts.
 53  4    The bill provides that the board of supervisors or city
 53  5 council, as applicable, shall approve a property tax levy for
 53  6 a real estate improvement district.
 53  7    The bill provides that no new benefited law enforcement
 53  8 district or benefited emergency medical services district may
 53  9 be established, or the boundaries of current districts
 53 10 enlarged, after June 30, 2002.  Those districts in existence
 53 11 before June 30, 2002, shall continue until their dissolution
 53 12 as provided by law.
 53 13    The bill amends the Code chapter on optional taxes for
 53 14 emergency medical services to eliminate the authority for a
 53 15 property tax levy.
 53 16    The bill repeals the chapter of the Code authorizing city
 53 17 emergency medical services districts, but retains the property
 53 18 tax levy for such services under the city's supplemental levy
 53 19 authority.
 53 20    The bill repeals the chapter of the Code authorizing
 53 21 construction of township halls and the corresponding property
 53 22 tax levy authority.
 53 23    The bill eliminates the office of city assessor, which was
 53 24 optional for cities and only for cities with a population of
 53 25 10,000 or more.  The bill makes a number of amendments to the
 53 26 Code to conform to the elimination of the office of city
 53 27 assessor.  
 53 28 LSB 5852HH 79
 53 29 sc/pj/5
 53 30 
 53 31 
     

Text: HF02608                           Text: HF02610
Text: HF02600 - HF02699                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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