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PAG LIN 1 1 Section 1. Section 23A.2, subsection 10, paragraph h, Code 1 2 2001, is amended to read as follows: 1 3 h. The performance of an activity listed in section 1 4 331.424, Code 2001, as a service for which a supplemental levy 1 5maywas allowed to be certified. 1 6 Sec. 2. NEW SECTION. 28L.1 IOWA COMMISSION ON STATE AND 1 7 LOCAL TAXATION. 1 8 1. An Iowa commission on state and local taxation is 1 9 created which shall consist of thirteen members appointed as 1 10 follows: 1 11 a. Three senators appointed by the majority leader of the 1 12 senate, one of whom shall be nominated by the minority leader 1 13 of the senate. Two of the appointees shall be residents of a 1 14 county with a population of less than forty thousand. 1 15 b. Three representatives appointed by the speaker of the 1 16 house, one of whom shall be nominated by the minority leader 1 17 of the house. Two of the appointees shall be residents of a 1 18 county with a population of less than forty thousand. 1 19 c. One member appointed by the Iowa state association of 1 20 counties. 1 21 d. One member appointed by the Iowa league of cities. 1 22 e. One member appointed by the Iowa association of school 1 23 boards. 1 24 f. One member from an organization representing 1 25 agricultural interests appointed jointly by the majority 1 26 leader of the senate and the speaker of the house. 1 27 g. One member from an organization representing taxpayers 1 28 and appointed jointly by the majority leader of the senate and 1 29 the speaker of the house. 1 30 h. One member from an organization representing business 1 31 taxpayers and appointed jointly by the majority leader of the 1 32 senate and the speaker of the house. 1 33 i. One member representing small business owners appointed 1 34 jointly by the majority leader of the senate and the speaker 1 35 of the house. 2 1 2. In making all appointments, consideration shall be 2 2 given to gender, race, or ethnic representation, population 2 3 and demographic factors, and representation of different 2 4 geographic regions. Appointments made under subsection 1, 2 5 paragraphs "c" through "e", are not subject to section 69.16 2 6 or 69.16A. 2 7 3. Members of the commission shall hold office for four 2 8 years beginning June 1 of the year of appointment and until 2 9 their successors are appointed, except that three initial 2 10 appointees shall be appointed for one year, three initial 2 11 appointees for two years, four initial appointees for three 2 12 years, and three initial appointees for four years. The 2 13 commission shall conduct its organizational meeting no later 2 14 than September 1, 2001, and at that meeting shall elect a 2 15 chairperson to serve until May 2002. 2 16 4. Legislative members of the commission are eligible for 2 17 per diem and expenses as provided in section 2.10. Other 2 18 members of the commission shall be reimbursed for actual and 2 19 necessary expenses incurred in performance of their duties. 2 20 Members may also be eligible to receive compensation as 2 21 provided in section 7E.6. 2 22 5. A majority of the commission members shall constitute a 2 23 quorum. For the purpose of conducting business, a majority 2 24 vote of the commission shall be required. Beginning in May 2 25 2002, the commission shall meet in May of each year for the 2 26 purpose of electing one of its members as chairperson. The 2 27 commission shall meet quarterly and at other times as 2 28 necessary at the call of the chairperson or when any five 2 29 members of the commission file a written request with the 2 30 chairperson for a meeting. Written notice of the time and 2 31 place of each meeting shall be given to each member of the 2 32 commission. 2 33 6. The commission may establish committees, as it deems 2 34 advisable and feasible, whose membership shall include at 2 35 least two members of the commission, but only the commission 3 1 may take final action on a proposal or recommendation of a 3 2 committee. 3 3 7. Any vacancy shall be filled in the same manner as 3 4 regular appointments are made for the unexpired portion of the 3 5 regular term. A member of the commission may be removed for 3 6 any of the causes and in the manner provided in chapter 66. 3 7 Sec. 3. NEW SECTION. 28L.2 STAFF AND FACILITIES. 3 8 The commission and committees established by the commission 3 9 may accept technical and operational assistance from the staff 3 10 of the legislative service bureau and the legislative fiscal 3 11 bureau, other state or federal agencies, units of local 3 12 governments, or any other public or private source. The 3 13 directors of the legislative service bureau and the 3 14 legislative fiscal bureau may assign professional, technical, 3 15 legal, clerical, or other staff, as necessary and authorized 3 16 by the legislative council for continued operation of the 3 17 commission. However, technical and operational assistance 3 18 provided by the bureaus shall be provided within existing 3 19 appropriations made to or with existing resources of the 3 20 legislative service bureau and legislative fiscal bureau. The 3 21 legislative council may also provide to the commission 3 22 available facilities and equipment as requested by the 3 23 commission. The legislative council shall provide funding for 3 24 consulting services should the commission deem it appropriate. 3 25 Sec. 4. NEW SECTION. 28L.3 REVIEW OF STATE AND LOCAL 3 26 REVENUE AND SERVICES. 3 27 1. The commission shall conduct a review of the following: 3 28 a. Revenue sources available to local governments, 3 29 including taxes, fees, state appropriations, and federal 3 30 moneys. 3 31 b. Revenue sources available to the state, including 3 32 taxes, fees, and federal moneys, and the portion of state 3 33 revenues annually appropriated, or otherwise disbursed, to 3 34 local governments. 3 35 c. Services provided by local governments, including those 4 1 provided at the discretion of a local government and those 4 2 mandated by federal or state statutes and regulations. 4 3 2. In conducting its review of revenue sources, the 4 4 commission shall study state and local taxes from the 4 5 standpoint of equity, neutrality, competitiveness, simplicity, 4 6 and stability. 4 7 3. The commission shall hold public hearings to allow 4 8 persons and organizations to be heard. 4 9 4. The commission shall submit a report to the general 4 10 assembly on the status of the review no later than March 15, 4 11 2002. The status report shall summarize the commission's 4 12 activities to date and may include such other information that 4 13 the commission deems relevant and necessary. 4 14 5. a. The commission shall submit a final report to the 4 15 general assembly no later than January 15, 2006. 4 16 b. The final report shall include the following: 4 17 (1) A statement of goals that the commission believes are 4 18 necessary to achieve principles of taxation agreed upon by the 4 19 committee. 4 20 (2) Any strategies formulated by the commission that 4 21 consist of recommended methods of state and local taxation, 4 22 specific structural changes, and any modifications to the 4 23 current system of state and local taxation. 4 24 (3) Such other information that the commission deems 4 25 relevant and necessary. 4 26 6. This section shall not be construed to preclude the 4 27 enactment of legislation that eliminates or reduces any state 4 28 or local government tax during the period the Iowa commission 4 29 on state and local taxation is conducting the review required 4 30 by this section. 4 31 Sec. 5. NEW SECTION. 28L.4 DUTIES OF THE COMMISSION. 4 32 The commission shall: 4 33 1. Conduct the review as required in section 28L.3. 4 34 2. Monitor legislative or administrative action on 4 35 recommendations in the report required in section 28L.3. 5 1 3. Annually report on the state of local governments in 5 2 Iowa. 5 3 4. Annually report on state and federal issues relating to 5 4 local government that have a potential fiscal impact on local 5 5 governments. 5 6 5. Annually report on court decisions having an impact on 5 7 state and local government revenue or services. 5 8 6. The reports in subsections 3, 4, and 5 shall be filed 5 9 with the governor, president of the senate, speaker of the 5 10 house, and the majority and minority leaders of each house, 5 11 and shall be made available to legislators and the public upon 5 12 request. The reports must be submitted no later than January 5 13 15 of each year. 5 14 Sec. 6. NEW SECTION. 28L.5 INFORMATION. 5 15 The commission may request from any state agency or 5 16 official the information and assistance as needed to perform 5 17 the duties of the commission. A state agency or official 5 18 shall furnish the information or assistance requested within 5 19 the authority and resources of the state agency or official. 5 20 This section does not allow the examination or copying of any 5 21 public record which is required by law to be kept 5 22 confidential. 5 23 Sec. 7. NEW SECTION. 28L.6 FUTURE REPEAL. 5 24 This chapter is repealed effective July 1, 2006. 5 25 Sec. 8. Section 123.38, unnumbered paragraph 2, Code 2001, 5 26 is amended to read as follows: 5 27 Any licensee or permittee, or the licensee's or permittee's 5 28 executor or administrator, or any person duly appointed by the 5 29 court to take charge of and administer the property or assets 5 30 of the licensee or permittee for the benefit of the licensee's 5 31 or permittee's creditors, may voluntarily surrender a license 5 32 or permit to the division. When a license or permit is 5 33 surrendered the division shall notify the local authority, and 5 34 the division or the local authority shall refund to the person 5 35 surrendering the license or permit, a proportionate amount of 6 1 the fee received by the division or the local authority for 6 2 the license or permit as follows: if a license or permit is 6 3 surrendered during the first three months of the period for 6 4 which it was issued, the refund shall be three-fourths of the 6 5 amount of the fee; if surrendered more than three months but 6 6 not more than six months after issuance, the refund shall be 6 7 one-half of the amount of the fee; if surrendered more than 6 8 six months but not more than nine months after issuance, the 6 9 refund shall be one-fourth of the amount of the fee. No 6 10 refund shall be made, however, for any special liquor permit, 6 11 nor for a liquor control license, wine permit, or beer permit 6 12 surrendered more than nine months after issuance. For 6 13 purposes of this paragraph, any portion of license or permit 6 14 fees used for the purposes authorized in section331.424,6 15subsection 1, paragraphs "a" and "b", and in section331.424A,6 16 shall not be deemed received either by the division or by a 6 17 local authority. No refund shall be made to any licensee or 6 18 permittee, upon the surrender of the license or permit, if 6 19 there is at the time of surrender, a complaint filed with the 6 20 division or local authority, charging the licensee or 6 21 permittee with a violation of this chapter. If upon a hearing 6 22 on a complaint the license or permit is not revoked or 6 23 suspended, then the licensee or permittee is eligible, upon 6 24 surrender of the license or permit, to receive a refund as 6 25 provided in this section; but if the license or permit is 6 26 revoked or suspended upon hearing the licensee or permittee is 6 27 not eligible for the refund of any portion of the license or 6 28 permit fee. 6 29 Sec. 9. Section 218.99, Code 2001, is amended to read as 6 30 follows: 6 31 218.99 COUNTIES TO BE NOTIFIED OF PATIENTS' PERSONAL 6 32 ACCOUNTS. 6 33 The administrator in control of a state institution shall 6 34 direct the business manager of each institution under the 6 35 administrator's jurisdictionwhich is mentioned in section7 1331.424, subsection 1, paragraphs "a" and "b", andfor which 7 2 services are paid under section 331.424A, to quarterly inform 7 3 the county of legal settlement's entity designated to perform 7 4 the county's single entry point process of any patient or 7 5 resident who has an amount in excess of two hundred dollars on 7 6 account in the patients' personal deposit fund and the amount 7 7 on deposit. The administrators shall direct the business 7 8 manager to further notify the entity designated to perform the 7 9 county's single entry point process at least fifteen days 7 10 before the release of funds in excess of two hundred dollars 7 11 or upon the death of the patient or resident. If the patient 7 12 or resident has no county of legal settlement, notice shall be 7 13 made to the director of human services and the administrator 7 14 in control of the institution involved. 7 15 Sec. 10. Section 331.301, subsection 12, Code 2001, is 7 16 amended to read as follows: 7 17 12. The board of supervisors may credit funds to a reserve 7 18 for the purposes authorized by subsection 11 of this section;7 19section 331.424, subsection 1, paragraph "f";and section 7 20 331.441, subsection 2, paragraph "b". Moneys credited to the 7 21 reserve, and interest earned on such moneys, shall remain in 7 22 the reserve until expended for purposes authorized by 7 23 subsection 11 of this section; section 331.424, subsection 1,7 24paragraph "f";or section 331.441, subsection 2, paragraph 7 25 "b". 7 26 Sec. 11. Section 331.325, Code 2001, is amended to read as 7 27 follows: 7 28 331.325 CONTROL AND MAINTENANCE OF PIONEER CEMETERIES – 7 29 CEMETERY COMMISSION. 7 30 1. As used in this section, "pioneer cemetery" means a 7 31 cemetery where there have been six or fewer burials in the 7 32 preceding fifty years. 7 33 2. Each county board of supervisors may adopt an ordinance 7 34 assuming jurisdiction and control of pioneer cemeteries in the 7 35 county. The board shall exercise the powers and duties of 8 1 township trustees relating to the maintenance and repair of 8 2 cemeteries in the county as provided in sections 359.28 8 3 through 359.41 except that the board shall not certify a tax 8 4 levy pursuant to section 359.30 or 359.33 and except that the 8 5 maintenance and repair of all cemeteries under the 8 6 jurisdiction of the county including pioneer cemeteries shall 8 7 be paid from thecounty generalcemetery fund. The 8 8 maintenance and improvement program for a pioneer cemetery may 8 9 include restoration and management of native prairie grasses 8 10 and wildflowers. 8 11 3. In lieu of management of the cemeteries, the board of 8 12 supervisors may create, by ordinance, a cemetery commission to 8 13 assume jurisdiction and management of the pioneer cemeteries 8 14 in the county. The ordinance shall delineate the number of 8 15 commissioners, the appointing authority, the term of office, 8 16 officers, employees, organizational matters, rules of 8 17 procedure, compensation and expenses, and other matters deemed 8 18 pertinent by the board. The board may delegate any power and 8 19 duties relating to cemeteries which may otherwise be exercised 8 20 by township trustees pursuant to sections 359.28 through 8 21 359.41 to the cemetery commission except the commission shall 8 22 not certify a tax levy pursuant to section 359.30 or 359.33 8 23 and except that the expenses of the cemetery commission shall 8 24 be paid from thecounty generalcemetery fund. 8 25 4. Notwithstanding sections 359.30 and 359.33, the costs 8 26 of management, repair, and maintenance of pioneer cemeteries 8 27 shall be paid from thecounty generalcemetery fund. 8 28 Sec. 12. Section 331.421, subsections 1 and 10, Code 2001, 8 29 are amended by striking the subsections. 8 30 Sec. 13. Section 331.421, Code 2001, is amended by adding 8 31 the following new subsection: 8 32 NEW SUBSECTION. 7A. "Item" means a budgeted expenditure, 8 33 appropriation, or cash reserve from a fund for a service area, 8 34 program, program element, or purpose. 8 35 Sec. 14. Section 331.422, Code 2001, is amended by adding 9 1 the following new subsection: 9 2 NEW SUBSECTION. 2A. Taxes in the amount necessary to meet 9 3 obligations under section 331.425, subsection 1, paragraphs 9 4 "a" and "b", shall be levied on all taxable property in the 9 5 county. 9 6 Sec. 15. Section 331.423, Code 2001, is amended by 9 7 striking the section and inserting in lieu thereof the 9 8 following: 9 9 331.423 PROPERTY TAX DOLLARS – MAXIMUMS. 9 10 1. Annually, the board shall determine separate property 9 11 tax levy limits to pay for general county services and rural 9 12 county services in accordance with this section. The property 9 13 tax levies separately certified for general county services 9 14 and rural county services in accordance with section 331.434 9 15 shall not exceed the amount determined under this section. 9 16 2. For purposes of this section and sections 331.423A and 9 17 331.423B: 9 18 a. "Annual price index" means the change, computed to four 9 19 decimal places, between the preliminary price index for the 9 20 third quarter of the calendar year preceding the calendar year 9 21 in which the fiscal year starts and the revised price index 9 22 for the third quarter of the previous calendar year as 9 23 published in the same issue in which such preliminary price 9 24 index is first published. The price index used shall be the 9 25 state and local government chain-type price index used in the 9 26 quantity and price indexes for gross domestic product as 9 27 published by the United States department of commerce. The 9 28 annual price index shall not be less than zero and shall not 9 29 exceed four hundredths. The change shall then be added to one 9 30 to create a multiplier for the annual price index. For the 9 31 fiscal year beginning July 1, 2002, the annual price index as 9 32 defined in this paragraph, for the purposes of determining the 9 33 tentative maximum property tax dollars for general county 9 34 services and rural county services under section 331.423, 9 35 subsection 3, shall be the same as the annual price index 10 1 certified for the fiscal year beginning July 1, 2001, as 10 2 applied in section 331.423A, subsection 3. 10 3 b. "Boundary adjustment" means annexation, severance, 10 4 incorporation, or discontinuance as those terms are defined in 10 5 section 368.1. 10 6 c. "Budget year" is the fiscal year beginning during the 10 7 calendar year in which a budget is first certified. 10 8 d. "County affected by tax increment financing" means a 10 9 county where both of the following apply: 10 10 (1) The board of supervisors certified a general fund levy 10 11 for the fiscal year beginning July 1, 2001, on or before March 10 12 15, 2001, that was less than three dollars and fifty cents per 10 13 thousand dollars of taxable valuation times the taxable 10 14 valuation for the general fund for that fiscal year. 10 15 (2) A city or community college established a tax 10 16 increment financing district on property against which the 10 17 county levied general fund property taxes in the fiscal year 10 18 beginning July 1, 2000. 10 19 e. "Current fiscal year" is the fiscal year ending during 10 20 the calendar year in which a budget is first certified. 10 21 f. "Local sales and services taxes" means local sales and 10 22 services taxes imposed under the authority of chapter 422B. 10 23 g. "Net new valuation taxes" means the amount of property 10 24 tax dollars equal to the tentative maximum general rate for 10 25 purposes of the general fund, or the tentative maximum rural 10 26 rate for purposes of the rural services fund, times the 10 27 increase from the previous fiscal year in taxable valuation 10 28 due to the following: 10 29 (1) Net new construction excluding all incremental 10 30 valuation that is released in any one year from an urban 10 31 renewal area for which taxes are being divided under section 10 32 403.19 if the property remains part of the urban renewal area. 10 33 (2) Additions or improvements to existing structures. 10 34 (3) Remodeling of existing structures for which a building 10 35 permit is required. 11 1 (4) Net boundary adjustment. 11 2 (5) A municipality no longer dividing tax revenues in an 11 3 urban renewal area as provided in section 403.19, to the 11 4 extent that the incremental valuation released is due to new 11 5 construction or revaluation on property newly constructed 11 6 after the division of revenue begins. 11 7 (6) That portion of taxable property located in an urban 11 8 revitalization area on which an exemption was allowed and such 11 9 exemption has expired. 11 10 (7) A municipality dividing tax revenues in an urban 11 11 renewal area as provided in section 403.19 which is located in 11 12 a county affected by tax increment financing, to the extent of 11 13 the amount of incremental valuation on property newly 11 14 constructed on or after July 1, 2001. The amount computed 11 15 under this subparagraph shall not exceed the dollar equivalent 11 16 of three hundred fifty hundred thousandths multiplied by the 11 17 taxable valuation for the general fund for the budget year, 11 18 minus the greater of the current year's tentative maximum 11 19 property tax dollars for general county services or the 11 20 general fund property tax dollars certified for the fiscal 11 21 year beginning July 1, 2001. 11 22 h. "Property tax replacement dollars" means revenues 11 23 received under sections 427B.17 through 427B.19D, revenues 11 24 received under chapter 437A, subchapter II, revenues received 11 25 under section 99F.11 that are specifically designated for 11 26 property tax relief in the current fiscal year, and amounts 11 27 appropriated by the general assembly for property tax relief 11 28 first enacted for fiscal years beginning on or after July 1, 11 29 2001. 11 30 i. "Tentative maximum general rate" means the amount 11 31 calculated in subsection 3, paragraph "b", subparagraph (1), 11 32 divided by the net taxable valuation in the county. For 11 33 purposes of this paragraph, "net taxable valuation" is the 11 34 amount of taxable valuation in the county minus the amount of 11 35 taxable valuation used to calculate net new valuation taxes. 12 1 j. "Tentative maximum rural rate" means the amount 12 2 calculated in subsection 3, paragraph "c", subparagraph (1), 12 3 divided by the net taxable valuation in the unincorporated 12 4 area of the county. For purposes of this paragraph, "net 12 5 taxable valuation" is the amount of taxable valuation in the 12 6 unincorporated area of the county minus the amount of taxable 12 7 valuation in the unincorporated area of the county used to 12 8 calculate net new valuation taxes. 12 9 k. "Unused taxing authority" means the maximum amount of 12 10 property tax dollars calculated under subsection 3 for a 12 11 fiscal year minus the amount actually levied under this 12 12 section in that fiscal year. Unused taxing authority may be 12 13 carried forward to the following fiscal year. However, the 12 14 amount of unused taxing authority which may be carried forward 12 15 shall not exceed twenty-five percent of the maximum amount of 12 16 property tax dollars available in the current fiscal year. 12 17 3. a. Effective for and after the fiscal year beginning 12 18 July 1, 2002, the maximum amount of property tax dollars 12 19 levied which may be certified by a county for general county 12 20 services and rural county services shall be the tentative 12 21 maximum property tax dollars calculated under paragraphs "b" 12 22 and "c", respectively, and adjusted by the amounts in 12 23 paragraphs "d", "e", and "f". 12 24 b. The tentative maximum property tax dollars for general 12 25 county services is an amount equal to the sum of the 12 26 following: 12 27 (1) The current fiscal year's tentative maximum property 12 28 tax dollars for general county services minus the unused 12 29 taxing authority carried forward from the previous fiscal year 12 30 times the annual price index. 12 31 (2) The amount of net new valuation taxes. 12 32 (3) The amount of unused taxing authority carried forward 12 33 from the previous fiscal year. 12 34 c. The tentative maximum property tax dollars for rural 12 35 county services is an amount equal to the sum of the 13 1 following: 13 2 (1) The current fiscal year's tentative maximum property 13 3 tax dollars for rural county services minus the unused taxing 13 4 authority carried forward from the previous fiscal year times 13 5 the annual price index. 13 6 (2) The amount of net new valuation taxes. 13 7 (3) The amount of unused taxing authority carried forward 13 8 from the previous fiscal year. 13 9 d. Subtract the amount of property tax replacement dollars 13 10 to be received for the budget year that will be deposited in 13 11 the general fund or the rural services fund, as applicable. 13 12 e. Subtract the amount of local sales and services taxes 13 13 for property tax relief estimated by the department of revenue 13 14 and finance to be received for the budget year that will be 13 15 deposited in the general fund or the rural services fund, as 13 16 applicable. 13 17 f. Subtract the amount of local sales and services taxes 13 18 received for property tax relief in the previous fiscal year 13 19 for the county general fund and rural services fund, and add 13 20 the amount of local sales and services taxes that was budgeted 13 21 for property tax relief for each of those funds in that fiscal 13 22 year. 13 23 4. Property taxes certified for deposit in the mental 13 24 health, mental retardation, and developmental disabilities 13 25 services fund in section 331.424A, the cemetery fund in 13 26 section 331.424B, the county supplemental fund in section 13 27 331.425, and the debt service fund in section 331.430, any 13 28 capital projects fund established by the county for deposit of 13 29 bond, loan, or note proceeds, and any temporary increase 13 30 approved pursuant to section 331.424, are not counted against 13 31 the maximum amount of property tax dollars that may be 13 32 certified for the fiscal year under subsection 3. 13 33 5. The department of management shall adopt rules to 13 34 administer this section and sections 331.423A and 331.423B 13 35 after consultation with the county finance committee. 14 1 Sec. 16. NEW SECTION. 331.423A BASE YEAR PROPERTY TAX 14 2 DOLLARS. 14 3 1. For purposes of calculating maximum property tax 14 4 dollars under section 331.423, the tentative maximum property 14 5 tax dollars for the fiscal year beginning July 1, 2000, for 14 6 general county services shall be calculated as provided in 14 7 this subsection. For purposes of the base year calculation, 14 8 the amount of property taxes levied for general county 14 9 services shall include the amounts levied for each fiscal year 14 10 for general county services pursuant to sections 331.423, 14 11 331.424, and 331.426, Code 2001, and exclude the amount of 14 12 property tax dollars levied for the purposes described in 14 13 section 331.423, subsection 4, and section 331.425 in each 14 14 fiscal year. For purposes of the base year calculation, the 14 15 amount of property taxes levied for rural county services 14 16 shall include the amounts levied for each fiscal year for 14 17 rural county services pursuant to sections 331.423, 331.424, 14 18 and 331.426, Code 2001, and exclude the amount of property tax 14 19 dollars levied for the purposes described in section 331.423, 14 20 subsection 4, and section 331.425 in each fiscal year. 14 21 a. The tentative maximum amount of property tax dollars 14 22 for general county services for taxes payable in the fiscal 14 23 year beginning July 1, 2000, shall be an amount equal to the 14 24 sum of the following, divided by three, and adjusted by the 14 25 amount in paragraph "b": 14 26 (1) The sum of the amount of property taxes levied for 14 27 general county services and the amount of property tax 14 28 replacement dollars received, the amount of revenues received 14 29 under section 99F.11 that were specifically designated for 14 30 property tax relief, and the amount of local sales and 14 31 services tax revenues received as property tax relief and 14 32 deposited in the general fund, all for the fiscal year 14 33 beginning July 1, 1997, times one and one hundred ten 14 34 thousandths. 14 35 (2) The sum of the amount of property taxes levied for 15 1 general county services and the amount of property tax 15 2 replacement dollars received, the amount of revenues received 15 3 under section 99F.11 that were specifically designated for 15 4 property tax relief, and the amount of local sales and 15 5 services tax revenues received as property tax relief and 15 6 deposited in the general fund, all for the fiscal year 15 7 beginning July 1, 1998, times one and eighty-nine thousandths. 15 8 (3) The sum of the amount of property taxes levied for 15 9 general county services and the amount of property tax 15 10 replacement dollars received, the amount of revenues received 15 11 under section 99F.11 that were specifically designated for 15 12 property tax relief, and the amount of local sales and 15 13 services tax revenues received as property tax relief and 15 14 deposited in the general fund, all for the fiscal year 15 15 beginning July 1, 1999, times one and sixty-seven thousandths. 15 16 b. The amount computed under the formula in paragraph "a" 15 17 shall be adjusted by subtracting the amount of the ending fund 15 18 balance differential for general county services as provided 15 19 in this paragraph. The ending fund balance differential for 15 20 general county services is the difference between the general 15 21 fund's ending balance for the fiscal year beginning July 1, 15 22 1999, and the general fund's ending balance for the fiscal 15 23 year beginning July 1, 1996, divided by three. However, for 15 24 purposes of this paragraph, the ending fund balance for the 15 25 fiscal year beginning July 1, 1996, and the fiscal year 15 26 beginning July 1, 1999, shall not include general obligation 15 27 bond proceeds deposited in the general fund. 15 28 2. For purposes of calculating maximum property tax 15 29 dollars under section 331.423, the tentative maximum property 15 30 tax dollars for the fiscal year beginning July 1, 2000, for 15 31 rural county services shall be calculated as provided in this 15 32 subsection. 15 33 a. The tentative maximum amount of property tax dollars 15 34 for rural county services for taxes payable in the fiscal year 15 35 beginning July 1, 2000, shall be an amount equal to the sum of 16 1 the following, divided by three, and adjusted by the amount in 16 2 paragraph "b": 16 3 (1) The sum of the amount of property taxes levied for 16 4 rural county services and the amount of property tax 16 5 replacement dollars received, the amount of revenues received 16 6 under section 99F.11 that were specifically designated for 16 7 property tax relief, and the amount of local sales and 16 8 services tax revenues received as property tax relief and 16 9 deposited in the rural services fund, all for the fiscal year 16 10 beginning July 1, 1997, times one and one hundred ten 16 11 thousandths. 16 12 (2) The sum of the amount of property taxes levied for 16 13 rural county services and the amount of property tax 16 14 replacement dollars received, the amount of revenues received 16 15 under section 99F.11 that were specifically designated for 16 16 property tax relief, and the amount of local sales and 16 17 services tax revenues received as property tax relief and 16 18 deposited in the rural services fund, all for the fiscal year 16 19 beginning July 1, 1998, times one and eighty-nine thousandths. 16 20 (3) The sum of the amount of property taxes levied for 16 21 rural county services and the amount of property tax 16 22 replacement dollars received, the amount of revenues received 16 23 under section 99F.11 that were specifically designated for 16 24 property tax relief, and the amount of local sales and 16 25 services tax revenues received as property tax relief and 16 26 deposited in the rural services fund, all for the fiscal year 16 27 beginning July 1, 1999, times one and sixty-seven thousandths. 16 28 b. The amount computed under the formula in paragraph "a" 16 29 shall be adjusted by subtracting the amount of the ending fund 16 30 balance differential for rural county services as provided in 16 31 this paragraph. The ending fund balance differential for 16 32 rural county services is the difference between the rural 16 33 services fund's ending balance for the fiscal year beginning 16 34 July 1, 1999, and the rural services fund's ending balance for 16 35 the fiscal year beginning July 1, 1996, divided by three. 17 1 3. a. The tentative maximum amount of property tax 17 2 dollars for general county services for taxes payable in the 17 3 fiscal year beginning July 1, 2001, is an amount equal to the 17 4 amount computed in subsection 1 times the annual price index 17 5 plus the amount of net new valuation taxes. 17 6 b. The tentative maximum amount of property tax dollars 17 7 for rural county services for taxes payable in the fiscal year 17 8 beginning July 1, 2001, is an amount equal to the amount 17 9 computed in subsection 2 times the annual price index plus the 17 10 amount of net new valuation taxes. 17 11 4. Each county shall calculate its tentative maximum 17 12 property tax dollars under this section on forms prescribed by 17 13 the department of management. 17 14 Sec. 17. NEW SECTION. 331.423B ENDING FUND BALANCE. 17 15 1. Budgeted ending fund balances on a cash basis for a 17 16 budget year in excess of twenty-five percent of budgeted 17 17 expenditures in either the general fund, county supplemental 17 18 fund, or rural services fund for that budget year shall be 17 19 explicitly reserved or designated for a specific purpose and 17 20 specifically described in the certified budget. The 17 21 description shall include the projected date that the 17 22 expenditures will be appropriated for the specific purpose. A 17 23 county is encouraged, but not required, to reduce budgeted, 17 24 unreserved, or undesignated ending fund balances for the 17 25 budget year to an amount equal to approximately twenty-five 17 26 percent of budgeted expenditures in the general fund, county 17 27 supplemental fund, and rural services fund for that budget 17 28 year unless a decision is certified by the state appeal board 17 29 ordering a reduction in the ending fund balance of any of 17 30 those funds. In a protest to the county budget under section 17 31 331.436, the county shall have the burden of proving that the 17 32 budgeted balances in excess of twenty-five percent are 17 33 reasonably likely to be appropriated for the explicitly 17 34 reserved or designated specific purpose by the date identified 17 35 in the certified budget. The excess budgeted balance for the 18 1 specific purpose shall be considered an increase in an item in 18 2 the budget for purposes of section 24.28. 18 3 2. For a county that has, as of June 30, 2001, reduced its 18 4 actual ending fund balance to less than twenty-five percent of 18 5 actual expenditures on a cash basis, additional property taxes 18 6 may be computed and levied as provided in this subsection. 18 7 The additional property tax levy amount is an amount not to 18 8 exceed twenty-five percent of actual expenditures from the 18 9 general fund and rural services fund for the fiscal year 18 10 beginning July 1, 2000, minus the combined ending fund 18 11 balances for those funds for that year. The amount of the 18 12 additional property taxes shall be divided between the general 18 13 fund and the rural services fund in proportion to the amount 18 14 of actual expenditures for general county services to total 18 15 actual expenditures for general and rural county services for 18 16 the fiscal year beginning July 1, 2000, and in proportion to 18 17 the amount of actual expenditures for rural county services to 18 18 total actual expenditures for general and rural county 18 19 services for the fiscal year beginning July 1, 2000. However, 18 20 the amount apportioned for general county services and for 18 21 rural county services shall not exceed for each fund twenty- 18 22 five percent of actual expenditures for the fiscal year 18 23 beginning July 1, 2000. 18 24 All or a portion of additional property tax dollars may be 18 25 levied for the purpose of increasing cash reserves for general 18 26 county services and rural county services in the budget year. 18 27 The additional property tax dollars authorized under this 18 28 subsection but not levied may be carried forward as unused 18 29 ending fund balance taxing authority until and for the fiscal 18 30 year beginning July 1, 2007. The amount carried forward, when 18 31 combined with unused taxing authority shall not exceed twenty- 18 32 five percent of the maximum amount of property tax dollars 18 33 available in the current fiscal year. Additionally, property 18 34 taxes that are levied as unused ending fund balance taxing 18 35 authority under this subsection may be the subject of a 19 1 protest under section 331.436 and the amount will be 19 2 considered an increase in an item in the budget for purposes 19 3 of section 24.28. The amount of additional property taxes 19 4 levied under this subsection shall not be included in the 19 5 computation of the maximum amount of property tax dollars 19 6 which may be certified and levied under section 331.423. 19 7 Sec. 18. Section 331.424, Code 2001, is amended by 19 8 striking the section and inserting in lieu thereof the 19 9 following: 19 10 331.424 AUTHORITY TO LEVY BEYOND MAXIMUM PROPERTY TAX 19 11 DOLLARS. 19 12 1. The board may certify additions to the maximum amount 19 13 of property tax dollars to be levied for a period of time not 19 14 to exceed two years if the proposition has been submitted at a 19 15 special election and received a favorable majority of the 19 16 votes cast on the proposition. 19 17 2. The special election is subject to the following: 19 18 a. The board must give at least thirty-two days' notice to 19 19 the county commissioner of elections that the special election 19 20 is to be held. 19 21 b. The special election shall be conducted by the county 19 22 commissioner of elections in accordance with law. 19 23 c. The proposition to be submitted shall be substantially 19 24 in the following form: 19 25 "Vote "yes" or "no" on the following: Shall the county of 19 26 _______ levy for an additional $_______ each year for ___ 19 27 years beginning July 1, _____, in excess of the statutory 19 28 limits otherwise applicable for the (general county services 19 29 or rural services) fund?" 19 30 d. The canvass shall be held beginning at one p.m. on the 19 31 second day which is not a holiday following the special 19 32 election. 19 33 e. Notice of the special election shall be published at 19 34 least once in a newspaper as specified in section 331.305 19 35 prior to the date of the special election. The notice shall 20 1 appear as early as practicable after the board has voted to 20 2 submit a proposition to the voters to levy additional property 20 3 tax dollars. 20 4 3. Registered voters in the county may vote on the 20 5 proposition to increase property taxes for the general fund in 20 6 excess of the statutory limit. Registered voters residing 20 7 outside the corporate limits of a city within the county may 20 8 vote on the proposition to increase property taxes for the 20 9 rural services fund in excess of the statutory limit. 20 10 4. The amount of additional property tax dollars certified 20 11 under this subsection shall not be included in the computation 20 12 of the maximum amount of property tax dollars which may be 20 13 certified and levied under section 331.423. 20 14 Sec. 19. Section 331.424B, Code 2001, is amended to read 20 15 as follows: 20 16 331.424B CEMETERY LEVY. 20 17 The board may levy annually a tax on all taxable property 20 18 in the county not to exceed six and three-fourths cents per 20 19 thousand dollars of the assessed value of all taxable property 20 20 in the county to repair and maintain all cemeteries under the 20 21 jurisdiction of the board including pioneer cemeteries and to 20 22 pay other expenses of the board or the cemetery commission as 20 23 provided in section 331.325. The proceeds of the tax levy 20 24 shall be credited to thecounty generalcemetery fund. 20 25Sections 444.25A and 444.25B do not apply to the property tax20 26levied or expended for cemeteries pursuant to section 331.325.20 27 Sec. 20. Section 331.425, Code 2001, is amended by 20 28 striking the section and inserting in lieu thereof the 20 29 following: 20 30 331.425 COUNTY SUPPLEMENTAL FUND. 20 31 1. The county supplemental fund is established for the 20 32 following purposes: 20 33 a. Accounting for pension and related employee benefits as 20 34 provided by the department of management. 20 35 b. Accounting for tort liability insurance, property 21 1 insurance, and any other insurance that may be necessary in 21 2 the operation of the county, costs of a self-insurance 21 3 program, costs of a local government risk pool, and amounts 21 4 payable under any insurance agreements to provide or procure 21 5 such insurance, self-insurance program, or local government 21 6 risk pool. 21 7 c. Accounting for gifts or grants received by the county 21 8 for a particular purpose. 21 9 d. Accounting for money and property received and handled 21 10 by the county as trustee or custodian or in the capacity of an 21 11 agent. 21 12 2. County revenues from taxes and other sources for the 21 13 purposes described in this section shall be credited to the 21 14 county supplemental fund. 21 15 Sec. 21. Section 331.427, subsection 2, paragraph 1, Code 21 16 2001, is amended to read as follows: 21 17 l. Services listed insection 331.424, subsection 1, and21 18 section 331.554. 21 19 Sec. 22. Section 331.428, subsection 2, paragraph d, Code 21 20 2001, is amended by striking the paragraph. 21 21 Sec. 23. Section 331.429, subsection 1, Code 2001, is 21 22 amended by adding the following new paragraph: 21 23 NEW PARAGRAPH. f. Notwithstanding paragraphs "a" and "b", 21 24 transfers from the general fund or rural services fund in 21 25 accordance with this paragraph. The board may transfer 21 26 additional funds from the general fund or rural services fund 21 27 in excess of the amounts in paragraphs "a" and "b" if the 21 28 proposition has been submitted at a special election and 21 29 received a favorable majority of the votes cast on the 21 30 proposition. The board shall direct the county commissioner 21 31 of elections to submit the proposition at an election. The 21 32 board must give at least thirty-two days' notice to the county 21 33 commissioner of elections that the special election is to be 21 34 held. For a transfer from the general fund, registered voters 21 35 of the county may vote on the proposition. For a transfer 22 1 from the rural services fund, registered voters of the county 22 2 residing outside the corporate limits of a city within the 22 3 county may vote on the proposition. The proposition to be 22 4 submitted shall be substantially in the following form: 22 5 "Vote "yes" or "no" on the following question: Shall the 22 6 county of _______ transfer an additional $______ each year for 22 7 two years beginning July 1, ____, from the (general fund or 22 8 rural services fund) to the secondary road fund?" 22 9 Notice of the special election shall be published at least 22 10 once in a newspaper in the manner provided in section 331.305. 22 11 Notice of the special election shall appear as early as 22 12 practicable after the board has voted to submit a proposition 22 13 to the voters to transfer funds from the general fund or rural 22 14 services fund to the secondary road fund. 22 15 If a majority of the votes cast are in favor of the 22 16 proposition, the board shall certify the results of the 22 17 election to the department of management and transfer the 22 18 approved amount to the secondary road fund in the appropriate 22 19 fiscal year. 22 20 Sec. 24. Section 425A.2, subsection 4, paragraph d, Code 22 21 2001, is amended to read as follows: 22 22 d. If the owner is an authorized farm corporation, a 22 23 shareholder or the shareholder's spouse who owns at least 22 24fifty-onefifty percent of the stock of the authorized farm 22 25 corporationor the shareholder's spouse. 22 26 Sec. 25. Section 425A.2, subsection 4, paragraph e, Code 22 27 2001, is amended to read as follows: 22 28 e. If the owner is an individual who leases the tract to a 22 29 family farm corporation, a shareholder of the corporation if 22 30 the combined stock of the family farm corporation owned by the 22 31 owner of the tract and persons related to the owner as 22 32 enumerated in paragraph "a" is equal to at leastfifty-one22 33 fifty percent of the stock of the family farm corporation. 22 34 Sec. 26. Section 425A.2, subsection 4, paragraph f, Code 22 35 2001, is amended to read as follows: 23 1 f. If the owner is an individual who leases the tract to a 23 2 partnership, a partner if the combined partnership interest 23 3 owned by a designated person as defined in paragraph "a" is 23 4 equal to at leastfifty-onefifty percent of the ownership 23 5 interest of the partnership. 23 6 Sec. 27. Section 427.1, subsection 19, Code 2001, is 23 7 amended by adding the following new unnumbered paragraph after 23 8 unnumbered paragraph 8: 23 9 NEW UNNUMBERED PARAGRAPH. Pollution-control property used 23 10 for purposes relating to the care and feeding of livestock as 23 11 defined in section 169C.1 shall be limited to the first two 23 12 hundred thousand dollars in assessed value, unless an owner of 23 13 the pollution-control property is any of the following: 23 14 a. The owner of agricultural land which is eligible for 23 15 the family farm property tax credit as provided in chapter 23 16 425A. 23 17 b. Actively engaged in farming as defined in section 10.1. 23 18 c. A networking farmers entity as defined in section 10.1 23 19 or a member of a networking farmers entity. 23 20 Sec. 28. Section 331.426, Code 2001, is repealed. 23 21 Sec. 29. APPLICABILITY DATES. Sections 24 through 26 of 23 22 this Act apply to credits applied for on or after July 1, 23 23 2001. Section 27 of this Act applies to exemptions first 23 24 applied for on or after July 1, 2001. The remainder of this 23 25 Act applies to the fiscal year beginning July 1, 2002, and all 23 26 subsequent fiscal years. 23 27 SF 514 23 28 sc/cc/26
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