House Journal: Page 1389: Friday, April 25, 2003
Page 6
1 total amount of loans, advances, indebtedness, or
2 bonds outstanding at the close of the most recently
3 ended fiscal year, which qualify for payment from the
4 special fund created in section 403.19, including
5 interest negotiated on such loans, advances,
6 indebtedness, or bonds. For purposes of this
7 subsection, "indebtedness" includes written agreements
8 whereby the municipality agrees to suspend, abate,
9 exempt, rebate, refund, or reimburse property taxes,
10 or provide a grant for property taxes paid, with
11 moneys in the special fund. The amount of loans,
12 advances, indebtedness, or bonds shall be listed in
13 the aggregate for each municipality reporting.
14 Sec. 19. Section 403.23, subsections 2 and 3, Code
15 2003, are amended to read as follows:
16 2. At the request of the legislative fiscal
17 bureau, the department of management shall provide the
18 reports and additional information to the legislative
19 fiscal bureau. The department of management, in
20 consultation with the legislative fiscal bureau, shall
21 determine reporting criteria and shall prepare a form
22 for reports filed with the department pursuant to this
23 section. The department shall make the form available
24 by electronic means.
25 3. If a municipality does not file the annual
26 report with the department of management and the
27 county auditor by December 1 of each odd-numbered
28 year, the county treasurer shall withhold disbursement
29 of incremental taxes to the municipality until the
30 annual report is filed beginning immediately with the
31 next following disbursement of taxes. The county
32 auditor shall notify the county treasurer if taxes are
33 to be withheld.
34 Sec. 20. Section 631.1, Code 2003, is amended by
35 adding the following new subsection:
36 NEW SUBSECTION. 7. The district court sitting in
37 small claims has concurrent jurisdiction of an action
38 for the collection of taxes brought by a county
39 treasurer pursuant to sections 445.3 and 445.4 where
40 the amount in controversy is five thousand dollars or
41 less for actions commenced on or after July 1, 2003,
42 exclusive of interest and costs.
43 DIVISION VI
44 MUNICIPAL AND COUNTY INFRACTIONS
45 Sec. 21. Section 331.302, subsection 15, Code
46 2003, is amended to read as follows:
47 15. A county shall not provide a civil penalty in
48 excess of five seven hundred fifty dollars for the
49 violation of an ordinance which is classified as a
50 county infraction or if the infraction is a repeat
© 2003 Cornell College and
League of Women Voters of Iowa
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