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1 1 SENATE JOINT RESOLUTION 2010
1 2
1 3 A JOINT RESOLUTION
1 4 PROPOSING AN AMENDMENT TO THE CONSTITUTION OF THE STATE OF
1 5 IOWA TO REQUIRE APPROVAL BY VOTE OF THE PEOPLE BEFORE
1 6 CERTAIN TAX OR FEE INCREASES TAKE EFFECT.
1 7
1 8 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 9
1 10 Section 1. The following amendment to the Constitution of
1 11 the State of Iowa is proposed:
1 12 The Constitution of the State of Iowa is amended by adding
1 13 the following new sections to new Article XIII:
1 14 ARTICLE XIII
1 15 PEOPLE'S RIGHT TO VOTE ON TAX OR FEE INCREASES
1 16 PEOPLE'S RIGHT TO VOTE ON TAX OR FEE INCREASES. SECTION 1.
1 17 If all tax and fee increases adopted in a fiscal year would
1 18 produce new annual revenue exceeding one percent of total
1 19 state general fund revenue received in the preceding fiscal
1 20 year, excluding transfers from other state funds, the
1 21 increases shall be submitted to the electors, starting with
1 22 the largest increase and including increases in descending
1 23 order, except the remaining increases that total one percent
1 24 or less. All increases of any one tax or fee shall together
1 25 be regarded as one increase. An adopted tax or fee increase
1 26 required by this article to be submitted to the electors shall
1 27 take effect only if submitted to the electors at the next
1 28 state general election and approved by a majority of the
1 29 electors voting thereon.
1 30 APPLICATION. SEC. 2. In this article:
1 31 1. "Local governments" includes all political
1 32 subdivisions.
1 33 2. "Increase" includes, but is not limited to, imposing a
1 34 new tax or fee; raising a rate or amount; repealing, reducing,
1 35 or delaying an exemption, deduction, credit, exclusion,
2 1 reduction, or indexing requirement; or broadening the base or
2 2 scope of a tax or fee in any way.
2 3 3. "Increase" includes legislation that allows or requires
2 4 one or more local governments, with or without approval by
2 5 local electors, to impose or increase any tax on income,
2 6 sales, or property, but excludes legislation in which the only
2 7 subject matter is establishment of the state percentage of
2 8 growth for school foundation aid.
2 9 4. "Increase" of property tax includes legislation that
2 10 has the effect of reducing total state funds transferred to
2 11 all local governments in a fiscal year in comparison with the
2 12 preceding fiscal year, taking into account all legislation
2 13 increasing or reducing such transfers.
2 14 5. "Increase" of property tax includes legislation that
2 15 has the effect of requiring local governments to incur
2 16 aggregate net cost increases in a fiscal year, after deducting
2 17 increased transfers of state funds for the express purpose of
2 18 offsetting those cost increases. Such increased transfers
2 19 shall be deducted under this subsection and not under
2 20 subsection 4.
2 21 6. "New annual revenue" means the estimated net increase
2 22 over the fiscal year preceding adoption in total state general
2 23 fund revenue produced by the total of all tax and fee
2 24 increases adopted in a fiscal year, less estimated refunds
2 25 payable as a result of the increases, all as estimated for the
2 26 fiscal year in which all such increases are adopted, as if all
2 27 such increases and refunds were fully effective and entirely
2 28 implemented for that full fiscal year. Actual amounts, if
2 29 known, shall be used instead of estimates.
2 30 7. "Adopted" or "adoption" means that after 2006, a bill
2 31 has been passed and all requirements of article III have been
2 32 met, so that the bill would become law except for the
2 33 requirements of this article.
2 34 8. This article does not apply to taxes and fees subject
2 35 to article VII, sections 5 and 8.
3 1 EMERGENCY. SEC. 3. A temporary exception to the preceding
3 2 requirements of this article shall be allowed only to this
3 3 extent and only if all these conditions are met: (1) the
3 4 Governor requests the General Assembly to adopt an emergency
3 5 tax increase for only one specified fiscal year; (2) the
3 6 request specifically states the nature of the emergency, the
3 7 expenditures needed to respond to the emergency, and the
3 8 proposed tax increase to pay for the emergency expenditures
3 9 for that year; and (3) a law declaring an emergency and
3 10 providing an emergency tax increase in accordance with the
3 11 Governor's specific request is passed by a vote of two-thirds
3 12 of all the members elected to each branch of the General
3 13 Assembly and is approved by the Governor. Such law shall not
3 14 be passed more than four months prior to the fiscal year to
3 15 which it applies. Such law must be enacted prior to
3 16 obligating any requested emergency expenditures.
3 17 ENFORCEMENT. SEC. 4. Any citizen or taxpayer may, within
3 18 two years after a tax or fee increase is adopted, bring suit
3 19 to enforce compliance with this article. If no such suit is
3 20 filed within the two-year period, the elector approval
3 21 requirement for that tax or fee increase is negated. The
3 22 Supreme Court shall have original jurisdiction of any such
3 23 suit. The Supreme Court shall invalidate any increase which
3 24 should have been, but was not, submitted to the electors as
3 25 required by this article and shall order that the revenue
3 26 collected in violation of this article be refunded or applied
3 27 to reduce future taxes. A citizen or taxpayer who brings suit
3 28 and prevails shall receive from the state the costs of the
3 29 suit, including reasonable attorney fees.
3 30 IMPLEMENTATION. SEC. 5. This article shall be interpreted
3 31 and implemented to achieve its purpose to increase the
3 32 electors' control of taxes and fees. The General Assembly
3 33 shall enact laws to implement this article.
3 34 Sec. 2. REFERRAL AND PUBLICATION. The foregoing proposed
3 35 amendment to the Constitution of the State of Iowa is referred
4 1 to the General Assembly to be chosen at the next general
4 2 election for members of the General Assembly, and the
4 3 Secretary of State is directed to cause it to be published for
4 4 three consecutive months previous to the date of that election
4 5 as provided by law.
4 6
4 7
4 8
4 9 JEFFREY M. LAMBERTI
4 10 President of the Senate
4 11
4 12
4 13
4 14 CHRISTOPHER C. RANTS
4 15 Speaker of the House
4 16
4 17 I hereby certify that this joint resolution originated in
4 18 the Senate and is known as Senate Joint Resolution 2010,
4 19 Eightieth General Assembly.
4 20
4 21
4 22
4 23 MICHAEL E. MARSHALL
4 24 Secretary of the Senate
4 25 Approved , 2004
4 26
4 27
4 28
4 29 THOMAS J. VILSACK
4 30 Governor
Text: SJR02009 Text: SJR02011 Text: SJR02000 - SJR02099 Text: SJR Index Bills and Amendments: General Index Bill History: General Index
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