House Journal: Page 1271: Wednesday, April 23, 2003
13 or after April 1, 2003, but before July 1, 2003, which
14 approve the imposition of the tax at the election
15 shall expend the revenues for any authorized
16 infrastructure purpose of the school district.
17 Sec. 4. Section 422E.2, subsection 4, Code 2003,
18 is amended to read as follows:
19 4. a. The tax may be repealed or the rate
20 increased, but not above one percent, or decreased, or
21 the use of the revenues changed after an election at
22 which a majority of those voting on the question of
23 repeal, or rate change, or change in use favored the
24 repeal, or rate change, or change in use. The
25 election at which the question of repeal, or rate
26 change, or change in use is offered shall be called
27 and held in the same manner and under the same
28 conditions as provided in this section for the
29 election on the imposition of the tax. However, an
30 election on the change in use shall only be held in
31 the school district where the change in use is
32 proposed to occur. The election may be held at any
33 time but not sooner than sixty days following
34 publication of the ballot proposition. However, the
35 tax shall not be repealed before it has been in effect
36 for one year.
37 b. Within ten days of the election at which a
38 majority of those voting on the question favors the
39 imposition, repeal, or change in the rate of the tax,
40 the county auditor shall give written notice of the
41 result of the election by sending a copy of the
42 abstract of the votes from the favorable election to
43 the director of revenue and finance. Election costs
44 shall be apportioned among school districts within the
45 county on a pro rata basis in proportion to the number
46 of registered voters in each school district who
47 reside within the county and the total number of
48 registered voters within the county.
49 c. A local option sales and services tax shall not
50 be repealed or reduced in rate if obligations are
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1 outstanding which are payable as provided in section
2 422E.4, unless funds sufficient to pay the principal,
3 interest, and premium, if any, on the outstanding
4 obligations at and prior to maturity have been
5 properly set aside and pledged for that purpose.
6 However, this paragraph does not apply to the repeal
7 of the tax on December 31, 2022, as specified in
8 section 422E.1, subsection 2.
9 Sec. 5. Section 422E.3, subsection 4, Code 2003,
10 is amended to read as follows:
11 4. The director of revenue and finance shall
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League of Women Voters of Iowa
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