331.424A  County mental health, mental retardation, and developmental disabilities services fund.

1.  For the purposes of this chapter, unless the context otherwise requires, "services fund" means the county mental health, mental retardation, and developmental disabilities services fund created in subsection 2. The county finance committee created in section 333A.2 shall consult with the state-county management committee in adopting rules and prescribing forms for administering the services fund.

2.  For the fiscal year beginning July 1, 1996, and succeeding fiscal years, county revenues from taxes and other sources designated for mental health, mental retardation, and developmental disabilities services shall be credited to the mental health, mental retardation, and developmental disabilities services fund of the county. The board shall make appropriations from the fund for payment of services provided under the county management plan approved pursuant to section 331.439. The county may pay for the services in cooperation with other counties by pooling appropriations from the fund with other counties or through county regional entities including but not limited to the county's mental health and developmental disabilities regional planning council created pursuant to section 225C.18.

3.  For the fiscal year beginning July 1, 1996, and succeeding fiscal years, receipts from the state or federal government for such services shall be credited to the services fund, including moneys allotted to the county from the state payment made pursuant to section 331.439 and moneys allotted to the county for property tax relief pursuant to section 426B.1.

4.  For the fiscal year beginning July 1, 1996, and for each subsequent fiscal year, the county shall certify a levy for payment of services. For each fiscal year, county revenues from taxes imposed by the county credited to the services fund shall not exceed an amount equal to the amount of base year expenditures for services as defined in section 331.438, less the amount of property tax relief to be received pursuant to section 426B.2, in the fiscal year for which the budget is certified. The county auditor and the board of supervisors shall reduce the amount of the levy certified for the services fund by the amount of property tax relief to be received. A levy certified under this section is not subject to the appeal provisions of sections 331.426 and 444.25B or to any other provision in law authorizing a county to exceed, increase, or appeal a property tax levy limit.

5.  Appropriations specifically authorized to be made from the mental health, mental retardation, and developmental disabilities services fund shall not be made from any other fund of the county.

6. a.  For the purposes of this subsection and section 331.438, "capital asset" means any real or tangible personal property with a value of more than ten thousand dollars and an estimated usable life of more than three years. "Capital asset" does not include any modification made to the home or vehicle of a consumer of services paid from the services fund.

b.  If a capital asset is to be used exclusively for the provision of services payable from the services fund or for the administration of the services fund, an appropriation may be made from the services fund for the purchase, lease-purchase, installment acquisition arrangement, or other arrangement for acquisition or improvement of the capital asset.

c.  If a capital asset is owned by the county or the acquisition cost is charged to the county's general fund and the capital asset is used in part for a purpose payable from the county's services fund, the county's services fund shall annually reimburse the county's general fund for the use of the capital asset. For capital assets acquired on or after July 1, 2001, and for subsequent improvements of those capital assets, the reimbursement amount shall be in accordance with comparable federally approved depreciation schedules. For capital assets for which appropriations were included in the county budget prior to July 1, 2001, and for subsequent improvements of those capital assets, the reimbursement amount shall be the current fair market rate for use of the capital asset, as determined by an independent real estate appraiser.

Section History: Recent form

  95 Acts, ch 206, §10; 96 Acts, ch 1183, §33; 96 Acts, ch 1205, §1; 96 Acts, ch 1219, §103; 97 Acts, ch 198, § 2; 2000 Acts, ch 1090, §1, 6; 2000 Acts, ch 1232, §5, 9, 10

Internal References

  Referred to in § 123.38, 218.99, 225C.12, 331.422, 331.426, 331.427, 331.434, 331.435, 331.438, 331.439, 426B.3, 426B.5, 444.25B

Footnotes

  Transition provisions; adjustment of county's base year expenditures for capital assets expenditures; accrual of appropriations or revenues attributable to capital assets to county's general fund; 2000 Acts, ch 1090, §5, 6; 2000 Acts, ch 1232, §6-10

  2000 amendment adding subsection 6 and transition provisions apply effective April 13, 2000, to county budgets and levies in effect for the fiscal year beginning July 1, 2001, and ending June 30, 2002; 2000 Acts, ch 1090, §6; 2000 Acts, ch 1232, §9, 10

  Reimbursement rate increase for purchase of service providers for fiscal year beginning July 1, 2000; 2000 Acts, ch 1221, §3


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