Text: SF02027 Text: SF02029 Text: SF02000 - SF02099 Text: SF 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, or a county, its budget 1 10 shall be certified not later than April 15 of each year. 1 11 Sec. 2. Section 24.27, Code 2003, is amended to read as 1 12 follows: 1 13 24.27 PROTEST TO BUDGET. 1 14 Not later than March 25 or April 25 if the municipality is 1 15 a school district, a number of persons in any municipality 1 16 equal to one-fourth of one percent of those voting for the 1 17 office of governor, at the last general election in the 1 18 municipality, but the number shall not be less than ten, and 1 19 the number need not be more than one hundred persons, who are 1 20 affected by any proposed budget, expenditure, or tax levy, or 1 21 by any item thereof, may appeal from any decision of the 1 22 certifying board or the levying board by filing with the 1 23 county auditor of the county in which the municipal 1 24 corporation is located, a written protest setting forth their 1 25 objections to the budget, expenditure, or tax levy, or to one 1 26 or more items thereof, and the grounds for their objections. 1 27 If a budget is certified after March 15 or April 15 in the 1 28 case of a school district or a county, all appeal time limits 1 29 shall be extended to correspond to allowances for a timely 1 30 filing. Upon the filing of a protest, the county auditor 1 31 shall immediately prepare a true and complete copy of the 1 32 written protest, together with the budget, proposed tax levy, 1 33 or expenditure to which objections are made, and shall 1 34 transmit them forthwith to the state board, and shall also 1 35 send a copy of the protest to the certifying board or to the 2 1 levying board, as the case may be. 2 2 Sec. 3. Section 24.32, Code 2003, is amended to read as 2 3 follows: 2 4 24.32 DECISION CERTIFIED. 2 5 After a hearing upon the appeal, the state board shall 2 6 certify its decision to the county auditor and to the parties 2 7 to the appeal as provided by rule, and the decision shall be 2 8 final. The county auditor shall make up the records in 2 9 accordance with the decision and the levying board shall make 2 10 its levy in accordance with the decision. Upon receipt of the 2 11 decision, the certifying board shall correct its records 2 12 accordingly, if necessary. Final disposition of all appeals 2 13 shall be made by the state board on or before April 30 of each 2 14 year or May 30 in the case of a county. 2 15 Sec. 4. Section 24.48, unnumbered paragraph 5, Code 2003, 2 16 is amended to read as follows: 2 17 The state appeals board shall have officially notified any 2 18 county of its approval, modification, or rejection of the 2 19 county's request for a suspension of the statutory property 2 20 tax levy limitation prior to thirty-five days beforeMarch2 21 April 15. 2 22 Sec. 5. Section 76.2, unnumbered paragraph 2, Code 2003, 2 23 is amended to read as follows: 2 24 If the resolution is filed prior to April 1 or May 1, if 2 25 the political subdivision is a school district or a county, 2 26 the annual levy shall begin with the tax levy for collection 2 27 commencing July 1 of that year. If the resolution is filed 2 28 after April 1 or May 1, in the case of a school district or a 2 29 county, the annual levy shall begin with the tax levy for 2 30 collection in the next succeeding fiscal year. However, the 2 31 governing authority of a political subdivision may adjust a 2 32 levy of taxes made under this section for the purpose of 2 33 adjusting the annual levies and collections for property 2 34 severed from the political subdivision, subject to the 2 35 approval of the director of the department of management. 3 1 Sec. 6. Section 331.422, unnumbered paragraph 1, Code 3 2 2003, is amended to read as follows: 3 3 Subject to this section and sections 331.423 through 3 4 331.426 or as otherwise provided by state law, the board of 3 5 each county shall certify property taxes annually at itsMarch3 6 April session to be levied for county purposes as follows: 3 7 Sec. 7. Section 331.434, subsection 7, Code 2003, is 3 8 amended to read as follows: 3 9 7. Taxes levied by a county whose budget is certified 3 10 afterMarchApril 15 shall be limited to the prior year's 3 11 budget amount. However, this penalty may be waived by the 3 12 director of the department of management if the county 3 13 demonstrates that theMarchApril 15 deadline was missed 3 14 because of circumstances beyond the control of the county. 3 15 Sec. 8. Section 331.436, Code Supplement 2003, is amended 3 16 to read as follows: 3 17 331.436 PROTEST. 3 18 Protests to the adopted budget must be made in accordance 3 19 with sections 24.27 through 24.32 as if the county were the 3 20 municipality under those sections except that the protest must 3 21 be filed no later than April 25 and the number of people 3 22 necessary to file a protest under this section shall not be 3 23 less than one hundred. 3 24 Sec. 9. APPLICABILITY DATE. This Act applies to county 3 25 budgets certified for fiscal years beginning on or after July 3 26 1, 2005. 3 27 EXPLANATION 3 28 This bill moves the budget certification deadline for 3 29 counties from March 15 to April 15. 3 30 The bill applies to budgets certified for fiscal years 3 31 beginning on or after July 1, 2005. 3 32 LSB 5511XS 80 3 33 sc/sh/8
Text: SF02027 Text: SF02029 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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