Text: HF02082 Text: HF02084 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 24.17, unnumbered paragraph 1, Code 1 2 2003, is amended to read as follows: 1 3 The local budgets of the various political subdivisions 1 4 shall be certified by the chairperson of the certifying board 1 5 or levying board, as the case may be, in duplicate to the 1 6 county auditor not later than March 15 of each year on forms, 1 7 and pursuant to instructions, prescribed by the department of 1 8 management. However, if the political subdivision is a school 1 9 district, as defined in section 257.2, a city, or a county, 1 10 its budget shall be certified not later than April 15 of each 1 11 year. 1 12 Sec. 2. Section 24.27, Code 2003, is amended to read as 1 13 follows: 1 14 24.27 PROTEST TO BUDGET. 1 15 Not later than March 25 or April 25 if the municipality is 1 16 a school district, a number of persons in any municipality 1 17 equal to one-fourth of one percent of those voting for the 1 18 office of governor, at the last general election in the 1 19 municipality, but the number shall not be less than ten, and 1 20 the number need not be more than one hundred persons, who are 1 21 affected by any proposed budget, expenditure, or tax levy, or 1 22 by any item thereof, may appeal from any decision of the 1 23 certifying board or the levying board by filing with the 1 24 county auditor of the county in which the municipal 1 25 corporation is located, a written protest setting forth their 1 26 objections to the budget, expenditure, or tax levy, or to one 1 27 or more items thereof, and the grounds for their objections. 1 28 If a budget is certified after March 15 or April 15 in the 1 29 case of a school district or a county, all appeal time limits 1 30 shall be extended to correspond to allowances for a timely 1 31 filing. Upon the filing of a protest, the county auditor 1 32 shall immediately prepare a true and complete copy of the 1 33 written protest, together with the budget, proposed tax levy, 1 34 or expenditure to which objections are made, and shall 1 35 transmit them forthwith to the state board, and shall also 2 1 send a copy of the protest to the certifying board or to the 2 2 levying board, as the case may be. 2 3 Sec. 3. Section 24.32, Code 2003, is amended to read as 2 4 follows: 2 5 24.32 DECISION CERTIFIED. 2 6 After a hearing upon the appeal, the state board shall 2 7 certify its decision to the county auditor and to the parties 2 8 to the appeal as provided by rule, and the decision shall be 2 9 final. The county auditor shall make up the records in 2 10 accordance with the decision and the levying board shall make 2 11 its levy in accordance with the decision. Upon receipt of the 2 12 decision, the certifying board shall correct its records 2 13 accordingly, if necessary. Final disposition of all appeals 2 14 shall be made by the state board on or before April 30 of each 2 15 year or May 30 in the case of a city or a county. 2 16 Sec. 4. Section 24.48, unnumbered paragraphs 4 and 5, Code 2 17 2003, are amended to read as follows: 2 18 The city finance committee shall have officially notified 2 19 any city of its approval, modification, or rejection of the 2 20 city's appeal of the decision of the director of the 2 21 department of management regarding a city's request for a 2 22 suspension of the statutory property tax levy limitation prior 2 23 to thirty-five days beforeMarchApril 15. 2 24 The state appeals board shall have officially notified any 2 25 county of its approval, modification, or rejection of the 2 26 county's request for a suspension of the statutory property 2 27 tax levy limitation prior to thirty-five days beforeMarch2 28 April 15. 2 29 Sec. 5. Section 76.2, unnumbered paragraph 2, Code 2003, 2 30 is amended to read as follows: 2 31 If the resolution is filed prior to April 1 or May 1, if 2 32 the political subdivision is a school district, a city, or a 2 33 county, the annual levy shall begin with the tax levy for 2 34 collection commencing July 1 of that year. If the resolution 2 35 is filed after April 1 or May 1, in the case of a school 3 1 district, a city, or a county, the annual levy shall begin 3 2 with the tax levy for collection in the next succeeding fiscal 3 3 year. However, the governing authority of a political 3 4 subdivision may adjust a levy of taxes made under this section 3 5 for the purpose of adjusting the annual levies and collections 3 6 for property severed from the political subdivision, subject 3 7 to the approval of the director of the department of 3 8 management. 3 9 Sec. 6. Section 331.422, unnumbered paragraph 1, Code 3 10 2003, is amended to read as follows: 3 11 Subject to this section and sections 331.423 through 3 12 331.426 or as otherwise provided by state law, the board of 3 13 each county shall certify property taxes annually at itsMarch3 14 April session to be levied for county purposes as follows: 3 15 Sec. 7. Section 331.434, subsection 7, Code 2003, is 3 16 amended to read as follows: 3 17 7. Taxes levied by a county whose budget is certified 3 18 afterMarchApril 15 shall be limited to the prior year's 3 19 budget amount. However, this penalty may be waived by the 3 20 director of the department of management if the county 3 21 demonstrates that theMarchApril 15 deadline was missed 3 22 because of circumstances beyond the control of the county. 3 23 Sec. 8. Section 331.436, Code Supplement 2003, is amended 3 24 to read as follows: 3 25 331.436 PROTEST. 3 26 Protests to the adopted budget must be made in accordance 3 27 with sections 24.27 through 24.32 as if the county were the 3 28 municipality under those sections except that the protest must 3 29 be filed no later than April 25 and the number of people 3 30 necessary to file a protest under this section shall not be 3 31 less than one hundred. 3 32 Sec. 9. Section 384.2, unnumbered paragraph 1, Code 2003, 3 33 is amended to read as follows: 3 34 Except as otherwise provided for special charter cities, a 3 35 city's fiscal year shall be as provided in section 24.2, 4 1 subsection 3. All city property taxes must be certified by a 4 2 city to the county auditor on or beforethe fifteenth day of4 3MarchApril 15 of each year, unless otherwise provided by 4 4 state law. However, municipal utilities, if not supported by 4 5 taxation or the proceeds of outstanding indebtedness payable 4 6 from taxes may, with the council's consent, choose to operate 4 7 on a fiscal year which is the calendar year. The receipt by 4 8 the utility of payments from other governmental funds for 4 9 public fire protection, street lighting, or other public use 4 10 of the utility's services shall not be deemed support by 4 11 taxation. After notice and hearing in the same manner as 4 12 required for the city's regular budget under section 384.16, 4 13 the utility budget must be approved by resolution of the 4 14 council not later than twenty days prior to the beginning of 4 15 the calendar year for which the budget applies. 4 16 Sec. 10. Section 384.16, subsection 6, Code 2003, is 4 17 amended to read as follows: 4 18 6. Taxes levied by a city whose budget is certified after 4 19MarchApril 15 shall be limited to the prior year's budget 4 20 amount. However, this penalty may be waived by the director 4 21 of the department of management if the city demonstrates that 4 22 theMarchApril 15 deadline was missed because of 4 23 circumstances beyond the control of the city. 4 24 Sec. 11. APPLICABILITY DATE. This Act applies to city and 4 25 county budgets certified for fiscal years beginning on or 4 26 after July 1, 2005. 4 27 EXPLANATION 4 28 This bill moves the budget certification deadline for 4 29 cities and counties from March 15 to April 15. 4 30 The bill applies to budgets certified for fiscal years 4 31 beginning on or after July 1, 2005. 4 32 LSB 6156HH 80 4 33 sc/sh/8
Text: HF02082 Text: HF02084 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2004 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: Wed Feb 4 03:30:23 CST 2004
URL: /DOCS/GA/80GA/Legislation/HF/02000/HF02083/040127.html
jhf