Text: S03340 Text: S03342 Text: S03300 - S03399 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend Senate File 514 as follows:
1 2 #1. By striking everything after the enacting
1 3 clause and inserting the following:
1 4 "Section 1. Section 25B.2, subsection 3, Code
1 5 2001, is amended by striking the subsection.
1 6 Sec. 2. NEW SECTION. 25B.5A UNFUNDED STATE
1 7 MANDATES – EFFECT.
1 8 If, on or after July 1, 2001, a state mandate is
1 9 enacted by the general assembly, or otherwise imposed,
1 10 on a political subdivision and the state mandate
1 11 requires a political subdivision to engage in any new
1 12 activity, to provide a new service, or to provide any
1 13 service beyond that required by any law enacted prior
1 14 to July 1, 2001, and the state does not appropriate
1 15 moneys to fully fund the cost of the state mandate as
1 16 identified pursuant to section 25B.5, subsections 1
1 17 and 2, the political subdivision is not required to
1 18 perform the activity or provide the service and the
1 19 political subdivision shall not be subject to any
1 20 liabilities imposed by the state or the imposition of
1 21 any fines or penalties for the failure to comply with
1 22 the state mandate.
1 23 Sec. 3. NEW SECTION. 28L.1 IOWA COMMISSION ON
1 24 STATE AND LOCAL TAXATION.
1 25 1. An Iowa commission on state and local taxation
1 26 is created which shall consist of fifteen members
1 27 appointed as follows:
1 28 a. Four members appointed by the governor, at
1 29 least one of whom shall be a private citizen and at
1 30 least one of whom shall be a representative of
1 31 business and industry.
1 32 b. Three senators appointed by the majority leader
1 33 of the senate, one of whom shall be nominated by the
1 34 minority leader of the senate.
1 35 c. Three representatives appointed by the speaker
1 36 of the house, one of whom shall be nominated by the
1 37 minority leader of the house.
1 38 d. One member appointed by the Iowa state
1 39 association of counties.
1 40 e. One member appointed by the Iowa league of
1 41 cities.
1 42 f. One member appointed by the Iowa association of
1 43 school boards.
1 44 g. One member appointed by the presidents of the
1 45 regents universities.
1 46 h. One member appointed by the Iowa association of
1 47 community college trustees.
1 48 2. Members appointed by the governor are subject
1 49 to senate confirmation. In making all appointments,
1 50 consideration shall be given to gender, race, or
2 1 ethnic representation, population and demographic
2 2 factors, and representation of different geographic
2 3 regions. Appointments made under subsection 1,
2 4 paragraphs "d" through "h", are not subject to section
2 5 69.16 or 69.16A.
2 6 3. Members of the commission shall hold office for
2 7 four years beginning June 1 of the year of appointment
2 8 and until their successors are appointed, except that
2 9 three initial appointees shall be appointed for one
2 10 year, three initial appointees for two years, four
2 11 initial appointees for three years, and five initial
2 12 appointees for four years. The commission shall
2 13 conduct its organizational meeting no later than
2 14 September 1, 2001.
2 15 4. Legislative members of the commission are
2 16 eligible for per diem and expenses as provided in
2 17 section 2.10. Members of the commission appointed by
2 18 the governor shall be reimbursed for actual and
2 19 necessary expenses incurred in performance of their
2 20 duties. Members may also be eligible to receive
2 21 compensation as provided in section 7E.6.
2 22 5. A majority of the commission members shall
2 23 constitute a quorum. For the purpose of conducting
2 24 business, a majority vote of the commission shall be
2 25 required. Beginning in May 2002, the commission shall
2 26 meet in May of each year for the purpose of electing
2 27 one of its members as chairperson. The commission
2 28 shall meet quarterly and at other times as necessary
2 29 at the call of the chairperson or when any six members
2 30 of the commission file a written request with the
2 31 chairperson for a meeting. Written notice of the time
2 32 and place of each meeting shall be given to each
2 33 member of the commission.
2 34 6. The commission may establish committees as it
2 35 deems advisable and feasible, whose membership shall
2 36 include at least two members of the commission, but
2 37 only the commission may take final action on a
2 38 proposal or recommendation of a committee.
2 39 7. Any vacancy shall be filled in the same manner
2 40 as regular appointments are made for the unexpired
2 41 portion of the regular term. A member of the
2 42 commission may be removed for any of the causes and in
2 43 the manner provided in chapter 66.
2 44 Sec. 4. NEW SECTION. 28L.2 STAFF AND FACILITIES.
2 45 The commission and committees established by the
2 46 commission may accept technical and operational
2 47 assistance from the staff of the legislative service
2 48 bureau and the legislative fiscal bureau, other state
2 49 or federal agencies, units of local governments, or
2 50 any other public or private source. The directors of
3 1 the legislative service bureau and the legislative
3 2 fiscal bureau may assign professional, technical,
3 3 legal, clerical, or other staff, as necessary and
3 4 authorized by the legislative council for continued
3 5 operation of the commission. However, technical and
3 6 operational assistance provided by the bureaus shall
3 7 be provided within existing appropriations made to or
3 8 with existing resources of the legislative service
3 9 bureau and legislative fiscal bureau. The legislative
3 10 council may also provide to the commission available
3 11 facilities and equipment as requested by the
3 12 commission.
3 13 Sec. 5. NEW SECTION. 28L.3 REVIEW OF STATE AND
3 14 LOCAL REVENUE AND SERVICES.
3 15 1. The commission shall conduct a review of the
3 16 following:
3 17 a. Revenue sources available to local governments,
3 18 including taxes, fees, state appropriations, and
3 19 federal moneys.
3 20 b. Revenue sources available to the state,
3 21 including taxes, fees, and federal moneys, and the
3 22 portion of state revenues annually appropriated, or
3 23 otherwise disbursed, to local governments.
3 24 c. Services provided by local governments,
3 25 including those provided at the discretion of a local
3 26 government and those mandated by federal or state
3 27 statutes and regulations.
3 28 2. In conducting its review of revenue sources,
3 29 the commission shall study state and local taxes from
3 30 the standpoint of equity, neutrality, competitiveness,
3 31 simplicity, and stability.
3 32 3. The commission shall hold public hearings to
3 33 allow persons and organizations to be heard.
3 34 4. The commission shall submit a report to the
3 35 general assembly on the status of the review no later
3 36 than March 15, 2002. The status report shall
3 37 summarize the commission's activities to date and may
3 38 include such other information that the commission
3 39 deems relevant and necessary.
3 40 5. a. The commission shall submit a final report
3 41 to the general assembly no later than January 15,
3 42 2003.
3 43 b. The final report shall include the following:
3 44 (1) A statement of goals that the commission
3 45 believes are necessary to achieve principles of
3 46 taxation agreed upon by the committee.
3 47 (2) Any strategies formulated by the commission
3 48 that consist of recommended methods of state and local
3 49 taxation, specific structural changes, and any
3 50 modifications to the current system of state and local
4 1 taxation.
4 2 (3) Such other information that the commission
4 3 deems relevant and necessary.
4 4 6. This section shall not be construed to preclude
4 5 the enactment of legislation that eliminates or
4 6 reduces any state or local government tax during the
4 7 period the Iowa commission on state and local taxation
4 8 is conducting the review required by this section.
4 9 Sec. 6. NEW SECTION. 28L.4 DUTIES OF THE
4 10 COMMISSION.
4 11 The commission shall:
4 12 1. Conduct the review as required in section
4 13 28L.3.
4 14 2. Monitor legislative or administrative action on
4 15 recommendations in the report required in section
4 16 28L.3.
4 17 3. Annually report on the state of local
4 18 governments in Iowa.
4 19 4. Annually report on state and federal issues
4 20 relating to local government that have a potential
4 21 fiscal impact on local governments.
4 22 5. Annually report on court decisions having an
4 23 impact on state and local government revenue or
4 24 services.
4 25 6. The reports in subsections 3, 4, and 5 shall be
4 26 filed with the governor, president of the senate,
4 27 speaker of the house, and the majority and minority
4 28 leaders of each house, and shall be made available to
4 29 legislators and the public upon request. The reports
4 30 must be submitted no later than January 15 of each
4 31 year.
4 32 Sec. 7. NEW SECTION. 28L.5 INFORMATION.
4 33 The commission may request from any state agency or
4 34 official the information and assistance as needed to
4 35 perform the duties of the commission. A state agency
4 36 or official shall furnish the information or
4 37 assistance requested within the authority and
4 38 resources of the state agency or official. This
4 39 section does not require the production or opening of
4 40 any public record which is required by law to be kept
4 41 confidential.
4 42 Sec. 8. NEW SECTION. 28L.6 FUTURE REPEAL.
4 43 This chapter is repealed effective July 1, 2006.
4 44 Sec. 9. NEW SECTION. 331.404 COUNTY FINANCIAL
4 45 MANAGEMENT PLAN.
4 46 Each county shall prepare a financial management
4 47 plan for the county for use in budget planning. The
4 48 financial management plan shall contain a set of
4 49 financial policies for use by counties in budget
4 50 planning. The county financial management plan shall
5 1 be prepared in a manner which will assist counties in
5 2 identifying budgeting goals, fiscal and service
5 3 planning strategies, and revenue targets. County
5 4 financial management planning shall be completed on
5 5 forms prepared by the department of management and
5 6 approved by the county finance committee in
5 7 consultation with the Iowa state association of county
5 8 supervisors, the Iowa state association of county
5 9 auditors, and the public.
5 10 Copies of the financial management plan for a
5 11 county shall be maintained as a public record at the
5 12 county auditor's office and shall be filed with the
5 13 state appeal board in the same manner and at the same
5 14 time that certified budgets are filed under section
5 15 24.17.
5 16 Sec. 10. NEW SECTION. 331.423A ENDING FUND
5 17 BALANCE.
5 18 Effective for a fiscal year beginning on or after
5 19 July 1, 2007, budgeted ending fund balances shall not
5 20 exceed twenty-five percent of actual expenditures in
5 21 the previous fiscal year for either the general fund
5 22 or the rural services fund. An ending fund balance
5 23 does not include funds reserved or designated for a
5 24 specific purpose and specifically described in the
5 25 certified budget.
5 26 Sec. 11. Section 331.441, subsection 2, Code 2001,
5 27 is amended by adding the following new paragraph:
5 28 NEW PARAGRAPH. d. "Rural general obligation bond"
5 29 means a negotiable bond issued by a county and payable
5 30 from the levy of ad valorem taxes on all taxable
5 31 property located outside the incorporated areas of the
5 32 county through its debt service fund which is required
5 33 to be established by section 331.430.
5 34 Sec. 12. NEW SECTION. 331.450 RURAL DEBT
5 35 SERVICE.
5 36 The county board of supervisors may direct the
5 37 county auditor to establish a rural debt service tax
5 38 district for the purpose of issuing general obligation
5 39 bonds for rural county services. The rural debt
5 40 service tax district shall include only unincorporated
5 41 portions of the county. The county's debt service tax
5 42 levy for the rural general obligation bonds shall be
5 43 levied only against taxable property within the county
5 44 which is included within the boundaries of the rural
5 45 debt service tax district. The board may issue rural
5 46 general obligation bonds for general county purposes
5 47 and essential county purposes if such stated purpose
5 48 is primarily intended to benefit those persons
5 49 residing in the county outside of incorporated city
5 50 areas. Rural general obligation bonds for the
6 1 purposes described in this section are subject to an
6 2 election held in the manner provided in section
6 3 331.442, subsections 1 through 4, except that only
6 4 those registered voters residing within the rural
6 5 service area tax district may vote on the proposition.
6 6 Sec. 13. NEW SECTION. 331.451 LOANS TO CITIES.
6 7 A county may enter into a 28E agreement with one or
6 8 more cities to finance in whole or in part one or more
6 9 projects meeting the definition of a city essential
6 10 corporate purpose or city general corporate purpose.
6 11 The agreement may provide for issuance of general
6 12 obligation bonds by the county the proceeds from which
6 13 will be loaned to the city to finance such a city
6 14 project. The county may require that the repayment
6 15 obligation of a city be secured as the county deems
6 16 appropriate. The repayment obligation may be
6 17 evidenced by one or more notes of a borrowing city.
6 18 The loan agreements may contain terms and conditions
6 19 the county deems advisable.
6 20 The county may provide in the resolution
6 21 authorizing the issuance of bonds that the principal
6 22 and interest on the bonds are payable exclusively from
6 23 any of the following:
6 24 1. The income and receipts or other money derived
6 25 from the project financed with the proceeds of the
6 26 bonds.
6 27 2. The income and receipts or other money derived
6 28 from designated projects whether or not the projects
6 29 are financed in whole or in part with the proceeds of
6 30 the bonds or notes.
6 31 3. A debt service property tax levy imposed by the
6 32 city on the taxable property in the city.
6 33 4. Tax incremental revenues if the project is
6 34 located in an urban renewal area. The county may
6 35 require that a city create an urban renewal area to
6 36 collect incremental tax revenues to secure the loan.
6 37 Bonds proposed to be issued under this section are
6 38 subject to an election held in the manner provided in
6 39 section 331.442, subsections 1 through 4."
6 40 #2. Title page, by striking lines 1 and 2, and
6 41 inserting the following: "An Act relating to local
6 42 government fiscal reform and providing authority for
6 43 bonding."
6 44
6 45
6 46
6 47 PATRICIA HARPER
6 48 MAGGIE TINSMAN
6 49 JOHNIE HAMMOND
6 50 PATRICK J. DELUHERY
7 1 KEN VEENSTRA
7 2 O. GENE MADDOX
7 3 BETTY A. SOUKUP
7 4 MARY A. LUNDBY
7 5 DERRYL McLAREN
7 6 JOE BOLKCOM
7 7 JOHN W. JENSEN
7 8 MICHAEL E. GRONSTAL
7 9 SF 514.204 79
7 10 sc/gg
Text: S03340 Text: S03342 Text: S03300 - S03399 Text: S Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
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