Text: S03372                            Text: S03374
Text: S03300 - S03399                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index



Senate Amendment 3373

Amendment Text

PAG LIN
  1  1    Amend Senate File 514 as follows:
  1  2    #1.  By striking page 5, line 22, through page 15,
  1  3 line 18, and inserting the following:
  1  4    "Sec.    .  NEW SECTION.  331.440B  COUNTY LEVIES,
  1  5 FUNDS, BUDGETS, AND EXPENDITURES.
  1  6    For the fiscal year beginning July 1, 2002, this
  1  7 section and sections 331.440C through 331.440I shall
  1  8 apply to counties that, as of June 30, 2001, have less
  1  9 than a triple A bond rating.
  1 10    Sections 331.421, 331.423, 331.424C through
  1 11 331.426, do not apply to this part.  References in the
  1 12 Code of Iowa to these sections do not apply to
  1 13 counties described in this section.
  1 14    Sec.    .  NEW SECTION.  331.440C  DEFINITIONS.
  1 15    As used in this part, unless the context otherwise
  1 16 requires:
  1 17    1.  "Committee" means the county finance committee
  1 18 established in chapter 333A.
  1 19    2.  "Debt service" means expenditures for servicing
  1 20 the county's debt.
  1 21    3.  "Debt service levy" means a levy authorized and
  1 22 limited by section 331.422, subsection 3.
  1 23    4.  "Emergency services levy" means a levy
  1 24 authorized and limited by section 331.424C.
  1 25    5.  "Fiscal year" means the period of twelve months
  1 26 beginning July 1 and ending on the following June 30.
  1 27    6.  "General county services" means the services
  1 28 which are primarily intended to benefit all residents
  1 29 of a county, including secondary road services, but
  1 30 excluding services financed by other statutory funds.
  1 31    7.  "Item" means a budgeted expenditure,
  1 32 appropriation, or cash reserve from a fund for a
  1 33 service area, program, program element, or purpose.
  1 34    8.  "Rural county services" means the services
  1 35 which are primarily intended to benefit those persons
  1 36 residing in the county outside of incorporated city
  1 37 areas, including secondary road services, but
  1 38 excluding services financed by other statutory funds.
  1 39    9.  "Secondary road services" means the services
  1 40 related to secondary road construction and
  1 41 maintenance, excluding debt service and services
  1 42 financed by other statutory funds.
  1 43    Sec.    .  NEW SECTION.  331.440D  PROPERTY TAX
  1 44 DOLLARS – MAXIMUMS.
  1 45    1.  Annually, the board shall determine separate
  1 46 property tax levy limits to pay for general county
  1 47 services and rural county services in accordance with
  1 48 this section.  The property tax levies separately
  1 49 certified for general county services and rural county
  1 50 services in accordance with section 331.434 shall not
  2  1 exceed the amount determined under this section.
  2  2    2.  For purposes of this section and section
  2  3 331.440E:
  2  4    a.  "Annual price index" means the change, computed
  2  5 to four decimal places, between the preliminary price
  2  6 index for the third quarter of the calendar year
  2  7 preceding the calendar year in which the fiscal year
  2  8 starts and the revised price index for the third
  2  9 quarter of the previous calendar year as published in
  2 10 the same issue in which such preliminary price index
  2 11 is first published.  The price index used shall be the
  2 12 state and local government chain-type price index used
  2 13 in the quantity and price indexes for gross domestic
  2 14 product as published by the United States department
  2 15 of commerce.  The annual price index shall not be less
  2 16 than zero and shall not exceed four hundredths.  The
  2 17 change shall then be added to one to create a
  2 18 multiplier for the annual price index.
  2 19    b.  "Boundary adjustment" means annexation,
  2 20 severance, incorporation, or discontinuance as those
  2 21 terms are defined in section 368.1.
  2 22    c.  "Budget year" is the fiscal year beginning
  2 23 during the calendar year in which a budget is first
  2 24 certified.
  2 25    d.  "Current fiscal year" is the fiscal year ending
  2 26 during the calendar year in which a budget is first
  2 27 certified.
  2 28    e.  "Local sales and services taxes" means local
  2 29 sales and services taxes imposed under the authority
  2 30 of chapter 422B.
  2 31    f.  "Net new valuation taxes" means the amount of
  2 32 property tax dollars equal to the tentative maximum
  2 33 general rate for purposes of the general fund, or the
  2 34 tentative maximum rural rate for purposes of the rural
  2 35 services fund, times the increase from the previous
  2 36 fiscal year in taxable valuation due to the following:
  2 37    (1)  Net new construction.
  2 38    (2)  Additions or improvements to existing
  2 39 structures.
  2 40    (3)  Remodeling of existing structures for which a
  2 41 building permit is required.
  2 42    (4)  Net boundary adjustment.
  2 43    (5)  A municipality no longer dividing tax revenues
  2 44 in an urban renewal area as provided in section
  2 45 403.19, to the extent that the incremental valuation
  2 46 released is due to new construction or revaluation on
  2 47 property newly constructed after the division of
  2 48 revenue begins.
  2 49    (6)  That portion of taxable property located in an
  2 50 urban revitalization area on which an exemption was
  3  1 allowed and such exemption has expired.
  3  2    g.  "Property tax replacement dollars" means
  3  3 revenues received under sections 427B.17 through
  3  4 427B.19D, revenues received under chapter 437A,
  3  5 subchapter II, and amounts appropriated by the general
  3  6 assembly for property tax relief first enacted for
  3  7 fiscal years beginning on or after July 1, 2001.
  3  8    h.  "Tentative maximum general rate" means the
  3  9 amount calculated in subsection 3, paragraph "b",
  3 10 subparagraph (1), divided by the net taxable valuation
  3 11 in the county.  For purposes of this paragraph, "net
  3 12 taxable valuation" is the amount of taxable valuation
  3 13 in the county minus the amount of taxable valuation
  3 14 used to calculate net new valuation taxes.
  3 15    i.  "Tentative maximum rural rate" means the amount
  3 16 calculated in subsection 3, paragraph "c",
  3 17 subparagraph (1), divided by the net taxable valuation
  3 18 in the unincorporated area of the county.  For
  3 19 purposes of this paragraph, "net taxable valuation" is
  3 20 the amount of taxable valuation in the unincorporated
  3 21 area of the county minus the amount of taxable
  3 22 valuation in the unincorporated area of the county
  3 23 used to calculate net new valuation taxes.
  3 24    j.  "Unused taxing authority" means the maximum
  3 25 amount of property tax dollars calculated under
  3 26 subsection 3 for a fiscal year minus the amount
  3 27 actually levied under this section in that fiscal
  3 28 year.  Unused taxing authority may be carried forward
  3 29 to the following fiscal year.  However, the amount of
  3 30 unused taxing authority which may be carried forward
  3 31 shall not exceed twenty-five percent of the maximum
  3 32 amount of property tax dollars available in the
  3 33 current fiscal year.
  3 34    3.  a.  Effective for the fiscal year beginning
  3 35 July 1, 2002, the maximum amount of property tax
  3 36 dollars levied which may be certified by a county for
  3 37 general county services and rural county services
  3 38 shall be the tentative maximum property tax dollars
  3 39 calculated under paragraphs "b" and "c", respectively,
  3 40 and adjusted by the amounts in paragraphs "d", "e",
  3 41 and "f".
  3 42    b.  The tentative maximum property tax dollars for
  3 43 general county services is an amount equal to the sum
  3 44 of the following:
  3 45    (1)  The current fiscal year's tentative maximum
  3 46 property tax dollars for general county services minus
  3 47 the unused taxing authority carried forward from the
  3 48 previous fiscal year times the annual price index.
  3 49    (2)  The amount of net new valuation taxes.
  3 50    (3)  The amount of unused taxing authority carried
  4  1 forward from the previous fiscal year.
  4  2    c.  The tentative maximum property tax dollars for
  4  3 rural county services is an amount equal to the sum of
  4  4 the following:
  4  5    (1)  The current fiscal year's tentative maximum
  4  6 property tax dollars for rural county services minus
  4  7 the unused taxing authority carried forward from the
  4  8 previous fiscal year times the annual price index.
  4  9    (2)  The amount of net new valuation taxes.
  4 10    (3)  The amount of unused taxing authority carried
  4 11 forward from the previous fiscal year.
  4 12    d.  Subtract the amount of property tax replacement
  4 13 dollars to be received for the budget year that will
  4 14 be deposited in the general fund or the rural services
  4 15 fund, as applicable.
  4 16    e.  Subtract the amount of local sales and services
  4 17 taxes for property tax relief estimated by the
  4 18 department of revenue and finance to be received for
  4 19 the budget year that will be deposited in the general
  4 20 fund or the rural services fund, as applicable.
  4 21    f.  Subtract the amount of local sales and services
  4 22 taxes received for property tax relief in the previous
  4 23 fiscal year for the county general fund and rural
  4 24 services fund, and add the amount of local sales and
  4 25 services taxes that was budgeted for property tax
  4 26 relief for each of those funds in that fiscal year.
  4 27    3A.  Property taxes certified for deposit in the
  4 28 mental health, mental retardation, and developmental
  4 29 disabilities services fund in section 331.424A, the
  4 30 cemetery fund in section 331.440H, the county
  4 31 supplemental funds in section 331.440I, and the debt
  4 32 service fund in section 331.430, any capital projects
  4 33 fund established by the county for deposit of bond,
  4 34 loan, or note proceeds, and any temporary increase
  4 35 approved pursuant to section 331.424 are not counted
  4 36 against the maximum amount of property tax dollars
  4 37 that may be certified for a fiscal year under
  4 38 subsection 3.
  4 39    4.  The department of management shall adopt rules
  4 40 to administer this section and section 331.423A after
  4 41 consultation with the county finance committee.
  4 42    Sec.    .  NEW SECTION.  331.440E  BASE YEAR
  4 43 PROPERTY TAX DOLLARS.
  4 44    1.  For purposes of calculating maximum property
  4 45 tax dollars under section 331.423, the tentative
  4 46 maximum property tax dollars for the fiscal year
  4 47 beginning July 1, 2000, for general county services
  4 48 shall be calculated as provided in this subsection.
  4 49    a.  The tentative maximum amount of property tax
  4 50 dollars for general county services for taxes payable
  5  1 in the fiscal year beginning July 1, 2000, shall be an
  5  2 amount equal to the sum of the following, divided by
  5  3 three, and adjusted by the amounts in paragraph "b":
  5  4    (1)  The sum of the amount of property taxes levied
  5  5 for general county services and the amount of property
  5  6 tax replacement dollars received and the amount of
  5  7 local sales and services tax revenues received as
  5  8 property tax relief and deposited in the general fund,
  5  9 all for the fiscal year".
  5 10    #2.  Page 15, by striking lines 20 through 26, and
  5 11 inserting the following:
  5 12    "(2)  The sum of the amount of property taxes
  5 13 levied for general county services and the amount of
  5 14 property tax replacement dollars received and the
  5 15 amount of local sales and services tax revenues
  5 16 received as property tax relief and deposited in the
  5 17 general fund, all for the fiscal year".
  5 18    #3.  Page 15, by striking lines 28 through 34, and
  5 19 inserting the following:
  5 20    "(3)  The sum of the amount of property taxes
  5 21 levied for general county services and the amount of
  5 22 property tax replacement dollars received and the
  5 23 amount of local sales and services tax revenues
  5 24 received as property tax relief and deposited in the
  5 25 general fund, all for the fiscal year".
  5 26    #4.  By striking page 16, line 1, through page 21,
  5 27 line 28, and inserting the following:
  5 28    "b.  The amount computed under the formula in
  5 29 paragraph "a" shall be adjusted by subtracting the
  5 30 amount of the ending fund balance differential for
  5 31 general county services as provided in this paragraph.
  5 32 The ending fund balance differential for general
  5 33 county services is the difference between the general
  5 34 fund's ending balance for the fiscal year beginning
  5 35 July 1, 1999, and the general fund's ending balance
  5 36 for the fiscal year beginning July 1, 1996, divided by
  5 37 three.
  5 38    2.  For purposes of calculating maximum property
  5 39 tax dollars under section 331.423, the tentative
  5 40 maximum property tax dollars for the fiscal year
  5 41 beginning July 1, 2000, for rural county services
  5 42 shall be calculated as provided in this subsection.
  5 43    a.  The tentative maximum amount of property tax
  5 44 dollars for rural county services for taxes payable in
  5 45 the fiscal year beginning July 1, 2000, shall be an
  5 46 amount equal to the sum of the following, divided by
  5 47 three, and adjusted by the amounts in paragraph "b":
  5 48    (1)  The sum of the amount of property taxes levied
  5 49 for rural county services and the amount of property
  5 50 tax replacement dollars received and the amount of
  6  1 local sales and services tax revenues received as
  6  2 property tax relief and deposited in the rural
  6  3 services fund, all for the fiscal year beginning July
  6  4 1, 1997, times one and one hundred ten thousandths.
  6  5    (2)  The sum of the amount of property taxes levied
  6  6 for rural county services and the amount of property
  6  7 tax replacement dollars received and the amount of
  6  8 local sales and services tax revenues received as
  6  9 property tax relief and deposited in the rural
  6 10 services fund, all for the fiscal year beginning July
  6 11 1, 1998, times one and eighty-nine thousandths.
  6 12    (3)  The sum of the amount of property taxes levied
  6 13 for rural county services and the amount of property
  6 14 tax replacement dollars received and the amount of
  6 15 local sales and services tax revenues received as
  6 16 property tax relief and deposited in the rural
  6 17 services fund, all for the fiscal year beginning July
  6 18 1, 1999, times one and sixty-seven thousandths.
  6 19    b.  The amount computed under the formula in
  6 20 paragraph "a" shall be adjusted by subtracting the
  6 21 amount of the ending fund balance differential for
  6 22 rural county services as provided in this paragraph.
  6 23 The ending fund balance differential for rural county
  6 24 services is the difference between the rural services
  6 25 fund's ending balance for the fiscal year beginning
  6 26 July 1, 1999, and the rural services fund's ending
  6 27 balance for the fiscal year beginning July 1, 1996,
  6 28 divided by three.
  6 29    3.  a.  The tentative maximum amount of property
  6 30 tax dollars for general county services for taxes
  6 31 payable in the fiscal year beginning July 1, 2001, is
  6 32 an amount equal to the amount computed in subsection 1
  6 33 times the annual price index plus the amount of net
  6 34 new valuation taxes.
  6 35    b.  The tentative maximum amount of property tax
  6 36 dollars for rural county services for taxes payable in
  6 37 the fiscal year beginning July 1, 2001, is an amount
  6 38 equal to the amount computed in subsection 2 times the
  6 39 annual price index plus the amount of net new
  6 40 valuation taxes.
  6 41    4.  Each county shall calculate its tentative
  6 42 maximum property tax dollars under this section on
  6 43 forms prescribed by the department of management.
  6 44    Sec.    .  NEW SECTION.  331.440F  ENDING FUND
  6 45 BALANCE.
  6 46    1.  Budgeted ending fund balances for a fiscal year
  6 47 in excess of twenty-five percent of budgeted
  6 48 expenditures in either the general services fund or
  6 49 rural county services fund for that fiscal year shall
  6 50 be explicitly reserved or designated for a specific
  7  1 purpose and specifically described in the certified
  7  2 budget.  The description shall include the projected
  7  3 date that the expenditures will be appropriated for
  7  4 the specific purpose.  In a protest to the county
  7  5 budget under section 331.436, the county shall have
  7  6 the burden of proving that the budgeted balances in
  7  7 excess of twenty-five percent are reasonably likely to
  7  8 be appropriated for the explicitly reserved or
  7  9 designated specific purpose by the date identified in
  7 10 the certified budget.  The excess budgeted balance for
  7 11 the specific purpose shall be considered an increase
  7 12 in an item in the budget for purposes of section
  7 13 24.28.
  7 14    2.  For the fiscal year beginning July 1, 2002, a
  7 15 county may levy additional property taxes pursuant to
  7 16 this subsection.  The amount of the additional
  7 17 property taxes which may be levied is equal to the
  7 18 amount by which twenty-five percent of combined actual
  7 19 expenditures for general county services and rural
  7 20 county services in the fiscal year beginning July 1,
  7 21 2000, exceeded the combined actual ending fund
  7 22 balances for the general fund and the rural county
  7 23 services fund in that fiscal year.  The amount of the
  7 24 additional property taxes shall be divided between the
  7 25 general fund and the rural services fund in proportion
  7 26 to the amount of actual expenditures for general
  7 27 county services to total actual expenditures for
  7 28 general and rural county services for the fiscal year
  7 29 beginning July 1, 2000, and in proportion to the
  7 30 amount of actual expenditures for rural county
  7 31 services to total actual expenditures for general and
  7 32 rural county services for the fiscal year beginning
  7 33 July 1, 2000.  However, the amount apportioned for
  7 34 general county services and for rural county services
  7 35 shall not exceed for each fund twenty-five percent of
  7 36 actual expenditures for the fiscal year beginning July
  7 37 1, 2000.  All or a portion of the additional property
  7 38 tax dollars may be levied for the purpose of
  7 39 increasing cash reserves for general county services
  7 40 and rural county services in the budget year.  The
  7 41 balance of the increase may be carried forward as
  7 42 unused ending fund balance taxing authority until and
  7 43 for the fiscal year beginning July 1, 2004.  The
  7 44 amount carried forward, when combined with unused
  7 45 taxing authority shall not exceed twenty-five percent
  7 46 of the maximum amount of property tax dollars
  7 47 available in the current fiscal year.  Additionally,
  7 48 property taxes that are levied as unused taxing
  7 49 authority under this subsection may be the subject of
  7 50 a protest under section 331.436 and the amount will be
  8  1 considered an increase in an item in the budget for
  8  2 purposes of section 24.28.  The amount of additional
  8  3 property taxes levied under this subsection shall not
  8  4 be included in the computation of the maximum amount
  8  5 of property tax dollars which may be certified and
  8  6 levied under section 331.423.
  8  7    Sec.    .  NEW SECTION.  331.440G  AUTHORITY TO
  8  8 LEVY BEYOND MAXIMUM PROPERTY TAX DOLLARS.
  8  9    1.  The board may certify additions to the maximum
  8 10 amount of property tax dollars to be levied for a
  8 11 period of time not to exceed two years if the
  8 12 proposition has been submitted at a special election
  8 13 and received a favorable majority of the votes cast on
  8 14 the proposition.
  8 15    2.  The special election is subject to the
  8 16 following:
  8 17    a.  The board must give at least thirty-two days'
  8 18 notice to the county commissioner of elections that
  8 19 the special election is to be held.
  8 20    b.  The special election shall be conducted by the
  8 21 county commissioner of elections in accordance with
  8 22 law.
  8 23    c.  The proposition to be submitted shall be
  8 24 substantially in the following form:
  8 25    "Vote "yes" or "no" on the following:
  8 26    Shall the county of _______ levy for an additional
  8 27 $_______ each year for ___ years beginning July 1,
  8 28 _____, in excess of the statutory limits otherwise
  8 29 applicable for the (general county services or rural
  8 30 services) fund?"
  8 31    d.  The canvass shall be held beginning at one p.m.
  8 32 on the second day which is not a holiday following the
  8 33 special election.
  8 34    e.  Notice of the special election shall be
  8 35 published at least once in a newspaper as specified in
  8 36 section 331.305 prior to the date of the special
  8 37 election.  The notice shall appear as early as
  8 38 practicable after the board has voted to seek
  8 39 additional property tax dollars.
  8 40    3.  Registered voters in the county may vote on the
  8 41 proposition to increase property taxes for the general
  8 42 fund in excess of the statutory limit.  Registered
  8 43 voters residing outside the corporate limits of a city
  8 44 within the county may vote on the proposition to
  8 45 increase property taxes for the rural services fund in
  8 46 excess of the statutory limit.
  8 47    4.  The amount of additional property tax dollars
  8 48 certified under this subsection shall not be included
  8 49 in the computation of the maximum amount of property
  8 50 tax dollars which may be certified and levied under
  9  1 section 331.423.
  9  2    Sec.    .  NEW SECTION.  331.440H  CEMETERY LEVY
  9  3 AND FUND.
  9  4    The board may levy annually a tax not to exceed six
  9  5 and three-fourths cents per thousand dollars of the
  9  6 assessed value of all taxable property in the county
  9  7 to repair and maintain all cemeteries under the
  9  8 jurisdiction of the board including pioneer cemeteries
  9  9 and to pay other expenses of the board or the cemetery
  9 10 commission as provided in section 331.325.  The
  9 11 proceeds of the tax levy shall be credited to the
  9 12 cemetery fund.
  9 13    Sec.    .  Section 331.325, Code 2001, is amended
  9 14 to read as follows:
  9 15    331.325  CONTROL AND MAINTENANCE OF PIONEER
  9 16 CEMETERIES – CEMETERY COMMISSION.
  9 17    1.  As used in this section, "pioneer cemetery"
  9 18 means a cemetery where there have been six or fewer
  9 19 burials in the preceding fifty years.
  9 20    2.  Each county board of supervisors may adopt an
  9 21 ordinance assuming jurisdiction and control of pioneer
  9 22 cemeteries in the county.  The board shall exercise
  9 23 the powers and duties of township trustees relating to
  9 24 the maintenance and repair of cemeteries in the county
  9 25 as provided in sections 359.28 through 359.41 except
  9 26 that the board shall not certify a tax levy pursuant
  9 27 to section 359.30 or 359.33 and except that the
  9 28 maintenance and repair of all cemeteries under the
  9 29 jurisdiction of the county including pioneer
  9 30 cemeteries shall be paid from the county general fund
  9 31 or the cemetery fund established in section 331.440H,
  9 32 if applicable.  The maintenance and improvement
  9 33 program for a pioneer cemetery may include restoration
  9 34 and management of native prairie grasses and
  9 35 wildflowers.
  9 36    3.  In lieu of management of the cemeteries, the
  9 37 board of supervisors may create, by ordinance, a
  9 38 cemetery commission to assume jurisdiction and
  9 39 management of the pioneer cemeteries in the county.
  9 40 The ordinance shall delineate the number of
  9 41 commissioners, the appointing authority, the term of
  9 42 office, officers, employees, organizational matters,
  9 43 rules of procedure, compensation and expenses, and
  9 44 other matters deemed pertinent by the board.  The
  9 45 board may delegate any power and duties relating to
  9 46 cemeteries which may otherwise be exercised by
  9 47 township trustees pursuant to sections 359.28 through
  9 48 359.41 to the cemetery commission except the
  9 49 commission shall not certify a tax levy pursuant to
  9 50 section 359.30 or 359.33 and except that the expenses
 10  1 of the cemetery commission shall be paid from the
 10  2 county general fund or the cemetery fund in section
 10  3 331.440H, if applicable.
 10  4    4.  Notwithstanding sections 359.30 and 359.33, the
 10  5 costs of management, repair, and maintenance of
 10  6 pioneer cemeteries shall be paid from the county
 10  7 general fund or the cemetery fund in section 331.440H,
 10  8 if applicable.
 10  9    Sec.    .  Section 331.429, subsection 1, Code
 10 10 2001, is amended by adding the following new
 10 11 paragraph:
 10 12    NEW PARAGRAPH.  f.  Notwithstanding paragraphs "a"
 10 13 and "b", transfers from the general fund or rural
 10 14 services fund in accordance with this paragraph.  If a
 10 15 county is participating in a pilot project under
 10 16 division IV, part 2A, the board may transfer
 10 17 additional funds from the general fund or rural
 10 18 services fund in excess of the amounts in paragraphs
 10 19 "a" and "b" if the proposition has been submitted at a
 10 20 special election and received a favorable majority of
 10 21 the votes cast on the proposition.  The board shall
 10 22 direct the county commissioner of elections to submit
 10 23 the proposition at an election.  The board must give
 10 24 at least thirty-two days' notice to the county
 10 25 commissioner of elections that the special election is
 10 26 to be held.  For a transfer from the general fund,
 10 27 registered voters of the county may vote on the
 10 28 proposition.  For a transfer from the rural services
 10 29 fund, registered voters of the county residing outside
 10 30 the corporate limits of a city within the county may
 10 31 vote on the proposition.  The proposition to be
 10 32 submitted shall be substantially in the following
 10 33 form:
 10 34    "Vote "yes" or "no" on the following question:
 10 35    Shall the county of _______ transfer an additional
 10 36 $______ each year for two years beginning July 1,
 10 37 ____, from the (general fund or rural services fund)
 10 38 to the secondary road fund?"
 10 39    Notice of the special election shall be published
 10 40 at least once in a newspaper in the manner provided in
 10 41 section 331.305.  Notice of the special election shall
 10 42 appear as early as practicable after the board has
 10 43 voted to transfer funds from the general fund or rural
 10 44 services fund to the secondary road fund.
 10 45    If a majority of the votes cast are in favor of the
 10 46 proposition, the board shall certify the results of
 10 47 the election to the department of management and
 10 48 transfer the approved amount to the secondary road
 10 49 fund in the appropriate fiscal year.
 10 50    Sec.    .  NEW SECTION.  331.440I  COUNTY
 11  1 SUPPLEMENTAL FUNDS.
 11  2    A county may establish county supplemental funds
 11  3 for the following purposes:
 11  4    1.  Accounting for pension and related employee
 11  5 benefit funds as provided by the county finance
 11  6 committee.  A county may certify taxes to be levied
 11  7 for a county supplemental fund in the amount necessary
 11  8 to meet its obligations.
 11  9    2.  Accounting for gifts received by the county for
 11 10 a particular purpose.
 11 11    3.  Accounting for money and property received and
 11 12 handled by the county as trustee or custodian or in
 11 13 the capacity of an agent.
 11 14    4.  Accounting for tort liability insurance,
 11 15 property insurance, and any other insurance that may
 11 16 be necessary in the operation of the county, costs of
 11 17 a self-insurance program, costs of a local government
 11 18 risk pool, and amounts payable under any insurance
 11 19 agreements to provide or procure such insurance, self-
 11 20 insurance program, or local government risk pool."
 11 21    #5.  By renumbering and correcting internal
 11 22 references as necessary.  
 11 23 
 11 24 
 11 25                               
 11 26 ROBERT E. DVORSKY 
 11 27 SF 514.713 79
 11 28 sc/cls
     

Text: S03372                            Text: S03374
Text: S03300 - S03399                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index

Return To Home index


© 2001 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Thu Apr 19 03:35:33 CDT 2001
URL: /DOCS/GA/79GA/Legislation/S/03300/S03373/010417.html
jhf