House Journal: Page 2152: Tuesday, June 3, 2003
8 purposes, shall comply with sections 428.4, 428.29,
9 434.15, 438.13, 441.21, and 441.45. The department of
10 revenue and finance, having authority over the listing
11 and assessments, shall exercise its powers and perform
12 its duties under section 421.17 and other applicable
13 laws so as to require the uniform and consistent
14 application of said that section.
15 Sec. 35. NEW SECTION. 443A.1 LAND TAX.
16 Effective for the fiscal year beginning July 1,
17 2007, and all subsequent fiscal years, a land tax
18 shall be imposed against each acre or portion of an
19 acre of land in a county.
20 Sec. 36. NEW SECTION. 443A.2 APPORTIONMENT OF
21 LAND TAX.
22 1. The land tax for each county shall be
23 apportioned as follows:
24 In the unincorporated area of the county, the land
25 tax shall be distributed to the county, the school
26 district located in the unincorporated area of the
27 county, and other taxing entities located in the
28 unincorporated area of the county in the same
29 proportion that property taxes levied in the
30 unincorporated area of the county for the fiscal year
31 beginning July 1, 2006, were allocated to those
32 entities.
33 In the incorporated areas of the county, the land
34 tax shall be distributed to the city, the county, each
35 school district located within the city, and other
36 taxing entities located within the city in the same
37 proportion that property taxes levied in the city for
38 the fiscal year beginning July 1, 2006, were allocated
39 to those entities.
40 2. The city finance committee and the county
41 finance committee shall jointly determine the
42 adjustments to be made to the allocation of the land
43 tax in the case of boundary adjustments made to a
44 taxing district on or after January 1, 2006.
45 3. After the auditor has computed the amount of
46 land tax to be distributed to each taxing district,
47 the auditor shall compute the rate of tax to be levied
48 upon the square footage valuation of structures
49 pursuant to chapter 444.
50 Sec. 37. Section 444.1, Code 2003, is amended to
Page 20
1 read as follows:
2 444.1 BASIS FOR AMOUNT OF TAX.
3 In all taxing districts in the state, including
4 townships, school districts, cities and counties, when
5 by law then existing the people are authorized to
6 determine by vote, or officers are authorized to
© 2003 Cornell College and
League of Women Voters of Iowa
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