Text: SF02096 Text: SF02098 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, a city, or a county, 1 10 its budget shall be certified not later thanApril 15 ofthe 1 11 thirtieth day after adjournment of the regular session of the 1 12 general assembly each year. 1 13 Sec. 2. Section 24.27, Code 2003, is amended to read as 1 14 follows: 1 15 24.27 PROTEST TO BUDGET. 1 16 Not later than March 25 orApril 25ten days after 1 17 certification of the budget if the municipality is a school 1 18 district, a number of persons in any municipality equal to 1 19 one-fourth of one percent of those voting for the office of 1 20 governor, at the last general election in the municipality, 1 21 but the number shall not be less than ten, and the number need 1 22 not be more than one hundred persons, who are affected by any 1 23 proposed budget, expenditure, or tax levy, or by any item 1 24 thereof, may appeal from any decision of the certifying board 1 25 or the levying board by filing with the county auditor of the 1 26 county in which the municipal corporation is located, a 1 27 written protest setting forth their objections to the budget, 1 28 expenditure, or tax levy, or to one or more items thereof, and 1 29 the grounds for their objections. If a budget is certified 1 30 after March 15 orApril 15after the thirtieth day after 1 31 adjournment of the regular session of the general assembly in 1 32 the case of a school district, all appeal time limits shall be 1 33 extended to correspond to allowances for a timely filing. 1 34 Upon the filing of a protest, the county auditor shall 1 35 immediately prepare a true and complete copy of the written 2 1 protest, together with the budget, proposed tax levy, or 2 2 expenditure to which objections are made, and shall transmit 2 3 them forthwith to the state board, and shall also send a copy 2 4 of the protest to the certifying board or to the levying 2 5 board, as the case may be. 2 6 Sec. 3. Section 24.32, Code 2003, is amended to read as 2 7 follows: 2 8 24.32 DECISION CERTIFIED. 2 9 After a hearing upon the appeal, the state board shall 2 10 certify its decision to the county auditor and to the parties 2 11 to the appeal as provided by rule, and the decision shall be 2 12 final. The county auditor shall make up the records in 2 13 accordance with the decision and the levying board shall make 2 14 its levy in accordance with the decision. Upon receipt of the 2 15 decision, the certifying board shall correct its records 2 16 accordingly, if necessary. Final disposition of all appeals 2 17 shall be made by the state board on or before April 30 of each 2 18 year or thirty-five days after the deadline for filing appeals 2 19 in the case of a school district, a city, or a county. 2 20 Sec. 4. Section 24.48, unnumbered paragraphs 4 and 5, Code 2 21 2003, are amended to read as follows: 2 22 The city finance committee shall have officially notified 2 23 any city of its approval, modification, or rejection of the 2 24 city's appeal of the decision of the director of the 2 25 department of management regarding a city's request for a 2 26 suspension of the statutory property tax levy limitation prior 2 27 to thirty-five days beforeMarch 15the budget certification 2 28 deadline for that year. 2 29 The state appeals board shall have officially notified any 2 30 county of its approval, modification, or rejection of the 2 31 county's request for a suspension of the statutory property 2 32 tax levy limitation prior to thirty-five days beforeMarch 152 33 the budget certification deadline for that year. 2 34 Sec. 5. Section 76.2, unnumbered paragraph 2, Code 2003, 2 35 is amended to read as follows: 3 1 If the resolution is filed prior to April 1 orMay 1the 3 2 sixteenth day following the budget certification deadline, if 3 3 the political subdivision is a school district, a city, or a 3 4 county, the annual levy shall begin with the tax levy for 3 5 collection commencing July 1 of that year. If the resolution 3 6 is filed after April 1 orMay 1the sixteenth day following 3 7 the budget certification deadline, in the case of a school 3 8 district, a city, or a county, the annual levy shall begin 3 9 with the tax levy for collection in the next succeeding fiscal 3 10 year. However, the governing authority of a political 3 11 subdivision may adjust a levy of taxes made under this section 3 12 for the purpose of adjusting the annual levies and collections 3 13 for property severed from the political subdivision, subject 3 14 to the approval of the director of the department of 3 15 management. 3 16 Sec. 6. Section 331.422, unnumbered paragraph 1, Code 3 17 2003, is amended to read as follows: 3 18 Subject to this section and sections 331.423 through 3 19 331.426 or as otherwise provided by state law, the board of 3 20 each county shall certify property taxes annually at itsMarch3 21 session falling in the month of the budget certification 3 22 deadline to be levied for county purposes as follows: 3 23 Sec. 7. Section 331.434, subsection 7, Code 2003, is 3 24 amended to read as follows: 3 25 7. Taxes levied by a county whose budget is certified 3 26 afterMarch 15the budget certification deadline shall be 3 27 limited to the prior year's budget amount. However, this 3 28 penalty may be waived by the director of the department of 3 29 management if the county demonstrates that theMarch 15budget 3 30 certification deadline was missed because of circumstances 3 31 beyond the control of the county. If the budget is certified 3 32 after the deadline, all appeal time limits shall be extended 3 33 to correspond to allowances for a timely filing. 3 34 Sec. 8. Section 331.436, Code Supplement 2003, is amended 3 35 to read as follows: 4 1 331.436 PROTEST. 4 2 Protests to the adopted budget must be made in accordance 4 3 with sections 24.27 through 24.32 as if the county were the 4 4 municipality under those sections except that the protest must 4 5 be filed no later than ten days after certification of the 4 6 budget and the number of people necessary to file a protest 4 7 under this section shall not be less than one hundred. 4 8 Sec. 9. Section 384.2, unnumbered paragraph 1, Code 2003, 4 9 is amended to read as follows: 4 10 Except as otherwise provided for special charter cities, a 4 11 city's fiscal year shall be as provided in section 24.2, 4 12 subsection 3. All city property taxes must be certified by a 4 13 city to the county auditor on or beforethe fifteenth day of4 14March ofthe thirtieth day after adjournment of the regular 4 15 session of the general assembly each year, unless otherwise 4 16 provided by state law. However, municipal utilities, if not 4 17 supported by taxation or the proceeds of outstanding 4 18 indebtedness payable from taxes may, with the council's 4 19 consent, choose to operate on a fiscal year which is the 4 20 calendar year. The receipt by the utility of payments from 4 21 other governmental funds for public fire protection, street 4 22 lighting, or other public use of the utility's services shall 4 23 not be deemed support by taxation. After notice and hearing 4 24 in the same manner as required for the city's regular budget 4 25 under section 384.16, the utility budget must be approved by 4 26 resolution of the council not later than twenty days prior to 4 27 the beginning of the calendar year for which the budget 4 28 applies. 4 29 Sec. 10. Section 384.16, subsection 6, Code 2003, is 4 30 amended to read as follows: 4 31 6. Taxes levied by a city whose budget is certified after 4 32March 15the budget certification deadline shall be limited to 4 33 the prior year's budget amount. However, this penalty may be 4 34 waived by the director of the department of management if the 4 35 city demonstrates that theMarch 15budget certification 5 1 deadline was missed because of circumstances beyond the 5 2 control of the city. 5 3 Sec. 11. EFFECTIVE AND APPLICABILITY DATES. This Act, 5 4 being deemed of immediate importance, takes effect upon 5 5 enactment and applies to school district, city, and county 5 6 budgets certified for fiscal years beginning on or after July 5 7 1, 2004. 5 8 EXPLANATION 5 9 This bill moves the budget certification deadline for 5 10 school districts, cities, and counties to the thirtieth day 5 11 after adjournment of the regular session of the general 5 12 assembly each year. 5 13 The bill takes effect upon enactment and applies to budgets 5 14 certified for fiscal years beginning on or after July 1, 2004. 5 15 LSB 5850SS 80 5 16 sc/pj/5
Text: SF02096 Text: SF02098 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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