Senate Amendment to House Amendment to Senate File 533 H-1752 Amend the House amendment, S-3372, to Senate File 1 533, as amended, passed, and reprinted by the Senate, 2 as follows: 3 1. By striking page 1, line 5, through page 52, 4 line 48, and inserting: 5 < DIVISION I 6 STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 7 2011-2012 8 Section 1. BUDGET PROCESS FOR FISCAL YEAR 9 2012-2013. 10 1. For the budget process applicable to the fiscal 11 year beginning July 1, 2012, on or before October 1, 12 2011, in lieu of the information specified in section 13 8.23, subsection 1 , unnumbered paragraph 1, and 14 paragraph “a”, all departments and establishments of 15 the government shall transmit to the director of the 16 department of management, on blanks to be furnished 17 by the director, estimates of their expenditure 18 requirements, including every proposed expenditure, for 19 the ensuing fiscal year, together with supporting data 20 and explanations as called for by the director of the 21 department of management after consultation with the 22 legislative services agency. 23 2. The estimates of expenditure requirements 24 shall be in a form specified by the director of 25 the department of management, and the expenditure 26 requirements shall include all proposed expenditures 27 and shall be prioritized by program or the results to 28 be achieved. The estimates shall be accompanied by 29 performance measures for evaluating the effectiveness 30 of the programs or results. 31 Sec. 2. LIMITATION OF STANDING APPROPRIATIONS. 32 Notwithstanding the standing appropriations in the 33 following designated sections for the fiscal year 34 beginning July 1, 2011, and ending June 30, 2012, the 35 amounts appropriated from the general fund of the state 36 pursuant to these sections for the following designated 37 purposes shall not exceed the following amounts: 38 1. For operational support grants and community 39 cultural grants under section 99F.11, subsection 3 , 40 paragraph “d”, subparagraph (1): 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 416,702 42 2. For regional tourism marketing under section 43 99F.11, subsection 3 , paragraph “d”, subparagraph (2): 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 810,306 45 3. For the center for congenital and inherited 46 disorders central registry under section 144.13A, 47 subsection 4 , paragraph “a”: 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 171,121 49 4. For primary and secondary child abuse prevention 50 -1- S3372.3418.S (1) 84 jh 1/ 72 #1.
programs under section 144.13A, subsection 4 , paragraph 1 “a”: 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 217,772 3 5. For programs for at-risk children under section 4 279.51 : 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,728,891 6 The amount of any reduction in this subsection shall 7 be prorated among the programs specified in section 8 279.51, subsection 1 , paragraphs “a”, “b”, and “c”. 9 6. For payment for nonpublic school transportation 10 under section 285.2 : 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,060,931 12 If total approved claims for reimbursement for 13 nonpublic school pupil transportation exceed the amount 14 appropriated in accordance with this subsection, the 15 department of education shall prorate the amount of 16 each approved claim. 17 7. For reimbursement for the homestead property tax 18 credit under section 425.1 : 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 86,188,387 20 8. For reimbursement for the family farm and 21 agricultural land tax credits under sections 425A.1 and 22 426.1 : 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 32,395,131 24 9. For the enforcement of chapter 453D relating to 25 tobacco product manufacturers under section 453D.8 : 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 18,416 27 Sec. 3. INSTRUCTIONAL SUPPORT STATE AID —— FY 28 2011-2012. In lieu of the appropriation provided in 29 section 257.20, subsection 2, the appropriation for the 30 fiscal year beginning July 1, 2011, and ending June 30, 31 2012, for paying instructional support state aid under 32 section 257.20 for fiscal year 2011-2012 is zero. 33 Sec. 4. Section 256.30, unnumbered paragraph 34 1, Code 2011, is amended by striking the unnumbered 35 paragraph and inserting in lieu thereof the following: 36 For the fiscal year beginning July 1, 2011, and 37 ending June 30, 2012, and for each succeeding fiscal 38 year, there is appropriated from the general fund of 39 the state to the department the sum of one hundred 40 thousand dollars. The department shall distribute the 41 appropriation to the tribal council of the Sac and Fox 42 Indian settlement for expenses of educating American 43 Indian children residing in the Sac and Fox Indian 44 settlement on land held in trust by the secretary of 45 the interior of the United States in excess of federal 46 moneys paid to the tribal council for educating the 47 American Indian children when moneys are appropriated 48 for that purpose. The tribal council shall administer 49 the moneys distributed pursuant to this section and 50 -2- S3372.3418.S (1) 84 jh 2/ 72
shall submit an annual report and other reports as 1 required by the department to the department on the 2 expenditure of the moneys. 3 Sec. 5. Section 257.35, Code 2011, is amended by 4 adding the following new subsection: 5 NEW SUBSECTION . 5A. Notwithstanding subsection 1, 6 and in addition to the reduction applicable pursuant 7 to subsection 2, the state aid for area education 8 agencies and the portion of the combined district cost 9 calculated for these agencies for the fiscal year 10 beginning July 1, 2011, and ending June 30, 2012, shall 11 be reduced by the department of management by twenty 12 million dollars. The reduction for each area education 13 agency shall be prorated based on the reduction that 14 the agency received in the fiscal year beginning July 15 1, 2003. 16 DIVISION II 17 SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 18 2011-2012 19 Sec. 6. APPOINTED STATE OFFICERS. 20 1. The governor shall establish a salary for 21 appointed nonelected persons in the executive branch 22 of state government holding a position enumerated in 23 and within the salary ranges provided in 2008 Iowa 24 Acts, chapter 1191, section 14, by considering, among 25 other items, the experience of the individual in 26 the position, changes in the duties of the position, 27 the incumbent’s performance of assigned duties, and 28 subordinates’ salaries. However, the attorney general 29 shall establish the salary for the consumer advocate, 30 the chief justice of the supreme court shall establish 31 the salary for the state court administrator, the 32 ethics and campaign disclosure board shall establish 33 the salary of the executive director, and the Iowa 34 public broadcasting board shall establish the salary of 35 the administrator of the public broadcasting division 36 of the department of education, each within the salary 37 range provided in 2008 Iowa Acts, chapter 1191, section 38 14. 39 2. The governor, in establishing salaries as 40 provided in this section, shall take into consideration 41 other employee benefits which may be provided for an 42 individual including but not limited to housing. 43 3. A person whose salary is established pursuant 44 to this section and who is a full-time, year-round 45 employee of the state shall not receive any other 46 remuneration from the state or from any other source 47 for the performance of that person’s duties unless 48 the additional remuneration is first approved by the 49 governor or authorized by law. However, this provision 50 -3- S3372.3418.S (1) 84 jh 3/ 72
does not exclude the reimbursement for necessary travel 1 and expenses incurred in the performance of duties or 2 fringe benefits normally provided to employees of the 3 state. 4 Sec. 7. COLLECTIVE BARGAINING AGREEMENTS 5 FUNDED. The various state departments, boards, 6 commissions, councils, and agencies, including the 7 state board of regents, for the fiscal year beginning 8 July 1, 2011, and ending June 30, 2012, shall provide 9 from available sources pay adjustments, expense 10 reimbursements, and related benefits to fully fund the 11 following: 12 1. The collective bargaining agreement negotiated 13 pursuant to chapter 20 for employees in the blue collar 14 bargaining unit. 15 2. The collective bargaining agreement negotiated 16 pursuant to chapter 20 for employees in the public 17 safety bargaining unit. 18 3. The collective bargaining agreement negotiated 19 pursuant to chapter 20 for employees in the security 20 bargaining unit. 21 4. The collective bargaining agreement negotiated 22 pursuant to chapter 20 for employees in the technical 23 bargaining unit. 24 5. The collective bargaining agreement negotiated 25 pursuant to chapter 20 for employees in the 26 professional fiscal and staff bargaining unit. 27 6. The collective bargaining agreement negotiated 28 pursuant to chapter 20 for employees in the clerical 29 bargaining unit. 30 7. The collective bargaining agreement negotiated 31 pursuant to chapter 20 for employees in the 32 professional social services bargaining unit. 33 8. The collective bargaining agreement negotiated 34 pursuant to chapter 20 for employees in the 35 community-based corrections bargaining unit. 36 9. The collective bargaining agreements negotiated 37 pursuant to chapter 20 for employees in the judicial 38 branch of government bargaining units. 39 10. The collective bargaining agreement negotiated 40 pursuant to chapter 20 for employees in the patient 41 care bargaining unit. 42 11. The collective bargaining agreement negotiated 43 pursuant to chapter 20 for employees in the science 44 bargaining unit. 45 12. The collective bargaining agreement negotiated 46 pursuant to chapter 20 for employees in the university 47 of northern Iowa faculty bargaining unit. 48 13. The collective bargaining agreement negotiated 49 pursuant to chapter 20 for employees in the state 50 -4- S3372.3418.S (1) 84 jh 4/ 72
university of Iowa graduate student bargaining unit. 1 14. The collective bargaining agreement negotiated 2 pursuant to chapter 20 for employees in the state 3 university of Iowa hospital and clinics tertiary health 4 care bargaining unit. 5 15. The annual pay adjustments, related benefits, 6 and expense reimbursements referred to in the sections 7 of this division of this Act addressing state board of 8 regents employees who are not covered by a collective 9 bargaining agreement. 10 Sec. 8. STATE EMPLOYEES —— STATE BOARD OF 11 REGENTS. For the fiscal year beginning July 1, 2011, 12 and ending June 30, 2012, funds shall be provided from 13 available sources of the state board of regents for 14 funding of collective bargaining agreements for state 15 board of regents employees covered by such agreements 16 and for the following state board of regents employees 17 not covered by a collective bargaining agreement: 18 1. Regents merit system employees and merit 19 supervisory employees. 20 2. Faculty members and professional and scientific 21 employees. 22 Sec. 9. BONUS PAY. For the fiscal year beginning 23 July 1, 2011, and ending June 30, 2012, employees of 24 the executive branch, judicial branch, and legislative 25 branch shall not receive bonus pay unless otherwise 26 authorized by law, required pursuant to a contract 27 of employment entered into before July 1, 2011, 28 or required pursuant to a collective bargaining 29 agreement. This section does not apply to employees 30 of the state board of regents. For purposes of this 31 section, “bonus pay” means any additional remuneration 32 provided an employee in the form of a bonus, including 33 but not limited to a retention bonus, recruitment 34 bonus, exceptional job performance pay, extraordinary 35 job performance pay, exceptional performance pay, 36 extraordinary duty pay, or extraordinary or special 37 duty pay, and any extra benefit not otherwise provided 38 to other similarly situated employees. 39 Sec. 10. STATE TROOPER MEAL ALLOWANCE. For the 40 fiscal year beginning July 1, 2011, the sworn peace 41 officers in the department of public safety who are not 42 covered by a collective bargaining agreement negotiated 43 pursuant to chapter 20 shall receive the same per 44 diem meal allowance as the sworn peace officers in 45 the department of public safety who are covered by a 46 collective bargaining agreement negotiated pursuant to 47 chapter 20. 48 Sec. 11. SALARY MODEL ADMINISTRATOR. The salary 49 model administrator shall work in conjunction with 50 -5- S3372.3418.S (1) 84 jh 5/ 72
the legislative services agency to maintain the 1 state’s salary model used for analyzing, comparing, 2 and projecting state employee salary and benefit 3 information, including information relating to 4 employees of the state board of regents. The 5 department of revenue, the department of administrative 6 services, the five institutions under the jurisdiction 7 of the state board of regents, the judicial district 8 departments of correctional services, and the state 9 department of transportation shall provide salary data 10 to the department of management and the legislative 11 services agency to operate the state’s salary 12 model. The format and frequency of provision of the 13 salary data shall be determined by the department of 14 management and the legislative services agency. The 15 information shall be used in collective bargaining 16 processes under chapter 20 and in calculating the 17 funding needs contained within the annual salary 18 adjustment legislation. A state employee organization 19 as defined in section 20.3, subsection 4, may request 20 information produced by the model, but the information 21 provided shall not contain information attributable to 22 individual employees. 23 DIVISION III 24 PERFORMANCE OF DUTY 25 Sec. 12. Section 7D.10, Code 2011, is amended to 26 read as follows: 27 7D.10 Court costs. 28 If sufficient funds for court costs have not been 29 appropriated to a state department, or if sufficient 30 funds are not otherwise available for such purposes 31 within the budget of a state department, upon 32 authorization by the executive council may pay, out of 33 any money in the state treasury there is appropriated 34 from moneys in the general fund of the state not 35 otherwise appropriated, an amount sufficient to pay 36 expenses incurred, or costs taxed to the state, in 37 any proceeding brought by or against any of the state 38 departments or in which the state is a party or is 39 interested. This section shall not be construed to 40 authorize the payment of travel or other personal 41 expenses of state officers or employees. 42 Sec. 13. Section 7D.10A, as amended by 2011 Iowa 43 Acts, Senate File 478, section 11, as enacted, is 44 amended to read as follows: 45 7D.10A Allocation Payment to livestock remediation 46 fund. 47 If moneys are not sufficient to support the 48 livestock remediation fund as provided in chapter 459, 49 subchapter V , the executive council may allocate from 50 -6- S3372.3418.S (1) 84 jh 6/ 72
moneys in the general fund of the state, which are 1 not otherwise obligated or encumbered, authorize as 2 an expense paid from the appropriations addressed in 3 section 7D.29 the payment of an amount to the livestock 4 remediation fund as provided under section 459.501 , 5 subsection 5 . However, not more than a total of 6 one million dollars shall be allocated shall be paid 7 pursuant to this section to the livestock remediation 8 fund at any time. 9 Sec. 14. Section 7D.29, Code 2011, is amended to 10 read as follows: 11 7D.29 Performance of duty —— expense. 12 1. The executive council shall not employ others, 13 or incur authorize any expense, for the purpose of 14 performing any duty imposed upon the council when 15 the duty may, without neglect of their usual duties, 16 be performed by the members, or by their regular 17 employees, but, subject to this limitation, the council 18 may incur authorize the necessary expense to perform 19 or cause to be performed any legal duty imposed on 20 the council , and pay the same out of any money in the 21 state treasury not otherwise appropriated . The expenses 22 authorized by the executive council in accordance 23 with this section and the expenses authorized by the 24 executive council in accordance with other statutory 25 provisions referencing the appropriations addressed in 26 this section shall be paid as follows: 27 a. From the appropriation made from the Iowa 28 economic emergency fund in section 8.55 for purposes of 29 paying such expenses. 30 b. To the extent the appropriation from the 31 Iowa economic emergency fund described in paragraph 32 “a” is insufficient to pay such expenses, there is 33 appropriated from moneys in the general fund of the 34 state not otherwise appropriated the amount necessary 35 to fund that deficiency. > 36 2. At least two weeks prior to the executive 37 council’s approval of a payment authorization under 38 this section , the secretary of the executive council 39 shall notify the legislative services agency that 40 the authorization request will be considered by 41 the executive council and shall provide background 42 information justifying the request. 43 3. The executive council shall receive requests 44 from the Iowa department of public health relative to 45 the purchase, storing, and distribution of vaccines and 46 medication for prevention, prophylaxis, or treatment. 47 Upon review and after compliance with subsection 2 , 48 the executive council may approve the request and may 49 incur authorize payment of the necessary expense and 50 -7- S3372.3418.S (1) 84 jh 7/ 72
pay the same out of any money in the state treasury not 1 otherwise appropriated . The expense authorized by the 2 executive council under this subsection shall be paid 3 from the appropriations referred to in subsection 1. 4 Sec. 15. Section 7D.30, Code 2011, is amended to 5 read as follows: 6 7D.30 Necessary record. 7 Before incurring authorizing any expense authorized 8 by in accordance with section 7D.29 , the executive 9 council shall, in each case, by resolution, entered 10 upon its records, set forth the necessity for incurring 11 authorizing such expense, the special fitness of the 12 one employed to perform such work, the definite rate of 13 compensation or salary allowed, and the total amount of 14 money that may be expended. Compensation or salary for 15 personal services in such cases must be determined by 16 unanimous vote of all members of the council. 17 Sec. 16. Section 8.55, subsection 3, paragraph a, 18 Code 2011, is amended to read as follows: 19 a. Except as provided in paragraphs “b” , and “c” , and 20 “0d” , the moneys in the Iowa economic emergency fund 21 shall only be used pursuant to an appropriation made 22 by the general assembly. An appropriation shall only 23 be made for the fiscal year in which the appropriation 24 is made. The moneys shall only be appropriated by the 25 general assembly for emergency expenditures. 26 Sec. 17. Section 8.55, subsection 3, Code 2011, is 27 amended by adding the following new paragraph: 28 NEW PARAGRAPH . 0d. There is appropriated from the 29 Iowa economic emergency fund to the executive council 30 an amount sufficient to pay the expenses authorized by 31 the executive council, as addressed in section 7D.29. 32 Sec. 18. Section 8A.321, subsection 4, Code 2011, 33 is amended to read as follows: 34 4. Contract, with the approval of the executive 35 council, for the repair, remodeling, or, if the 36 condition warrants, demolition of all buildings and 37 grounds of the state at the seat of government, at 38 the state laboratories facility in Ankeny, and the 39 institutions of the department of human services and 40 the department of corrections for which no specific 41 appropriation has been made, if the cost of repair, 42 remodeling, or demolition will not exceed one hundred 43 thousand dollars when completed. The cost of repair 44 projects for which no specific appropriation has 45 been made shall be paid from the fund as an expense 46 authorized by the executive council as provided in 47 section 7D.29 . 48 Sec. 19. Section 8A.321, subsection 6, paragraphs a 49 and b, Code 2011, are amended to read as follows: 50 -8- S3372.3418.S (1) 84 jh 8/ 72
a. Lease all buildings and office space necessary 1 to carry out the provisions of this subchapter or 2 necessary for the proper functioning of any state 3 agency at the seat of government. For state agencies 4 at the seat of government, the director may lease 5 buildings and office space in Polk county or in a 6 county contiguous to Polk county. If no specific 7 appropriation has been made, the proposed lease shall 8 be submitted to the executive council for approval 9 authorization and if authorized lease expense shall 10 be paid from the appropriations addressed in section 11 7D.29 . The cost of any lease for which no specific 12 appropriation has been made shall be paid from the fund 13 provided in section 7D.29 . 14 b. When the general assembly is not in session, the 15 director may request moneys an expense authorization 16 from the executive council for moving state agencies 17 located at the seat of government from one location 18 to another. The request may include moving costs, 19 telecommunications costs, repair costs, or any other 20 costs relating to the move. The executive council may 21 approve and shall pay the costs from funds authorize 22 the expenses provided and may authorize the expenses to 23 be paid from the appropriations addressed in section 24 7D.29 if it determines the agency or department has 25 no available does not have funds available for these 26 expenses. 27 Sec. 20. Section 11.32, as amended by 2011 Iowa 28 Acts, House File 536, section 26, as enacted, is 29 amended to read as follows: 30 11.32 Certified accountants employed. 31 Nothing in this chapter shall prohibit the auditor 32 of state, with the prior written permission of the 33 state executive council, from employing certified 34 public accountants for specific assignments. The 35 auditor of state may employ such accountants for any 36 assignment now expressly reserved to the auditor of 37 state. Payments, after approval by the executive 38 council, will shall be made to the accountants so 39 employed from funds from which the auditor of state 40 would have been paid had the auditor of state performed 41 the assignment, or if no such specific funds are 42 indicated not available , then payment will be made 43 from the funds of authorization of the expense by the 44 executive council shall be requested, and if authorized 45 shall be paid from the appropriations addressed in 46 section 7D.29 . 47 Sec. 21. Section 13.3, Code 2011, is amended to 48 read as follows: 49 13.3 Disqualification —— substitute. 50 -9- S3372.3418.S (1) 84 jh 9/ 72
1. If, for any reason, the attorney general be 1 is disqualified from appearing in any action or 2 proceeding, the executive council shall appoint some 3 authorize the appointment of a suitable person for that 4 purpose and defray the . There is appropriated from 5 moneys in the general fund not otherwise appropriated 6 an amount necessary to pay the reasonable expense 7 thereof from any unappropriated funds in the state 8 treasury for the person appointed . The department 9 involved in the action or proceeding shall be requested 10 to recommend a suitable person to represent the 11 department and when the executive council concurs in 12 the recommendation, the person recommended shall be 13 appointed. 14 2. If the governor or a department is represented 15 by an attorney other than the attorney general in a 16 court proceeding as provided in this section , at the 17 conclusion of the court proceedings, the court shall 18 review the fees charged to the state to determine 19 if the fees are fair and reasonable. The executive 20 council shall not reimburse authorize reimbursement 21 of attorney fees in excess of those determined by the 22 court to be fair and reasonable. 23 Sec. 22. Section 13.7, Code 2011, is amended to 24 read as follows: 25 13.7 Special counsel. 26 Compensation shall not be allowed to any person for 27 services as an attorney or counselor to an executive 28 department of the state government, or the head thereof 29 of an executive department of state government , or to 30 a state board or commission. However, the executive 31 council may employ authorize employment of legal 32 assistance, at a reasonable compensation, in a pending 33 action or proceeding to protect the interests of the 34 state, but only upon a sufficient showing, in writing, 35 made by the attorney general, that the department of 36 justice cannot for reasons stated by the attorney 37 general perform the service , which . The reasons 38 and action of the council shall be entered upon its 39 records. When If the attorney general determines that 40 the department of justice cannot perform legal service 41 in an action or proceeding, the executive council 42 shall request the department involved in the action or 43 proceeding to recommend legal counsel to represent the 44 department. If the attorney general concurs with the 45 department that the person recommended is qualified 46 and suitable to represent the department, the person 47 recommended shall be employed. If the attorney general 48 does not concur in the recommendation, the department 49 shall submit a new recommendation. This section does 50 -10- S3372.3418.S (1) 84 jh 10/ 72
not affect the general counsel for the utilities board 1 of the department of commerce, the legal counsel of the 2 department of workforce development, or the general 3 counsel for the property assessment appeal board. 4 Sec. 23. Section 29A.27, unnumbered paragraph 8, 5 Code 2011, is amended to read as follows: 6 All payments herein provided for under this section 7 shall be paid on the approval of the adjutant general 8 from the contingent fund of the executive council 9 created in section 29C.20 . 10 Sec. 24. Section 29C.8, subsection 3, paragraph 11 f, subparagraph (3), Code 2011, is amended to read as 12 follows: 13 (3) Upon notification of a compensable loss to a 14 member of a homeland security and emergency management 15 response team, the department of administrative 16 services shall process the claim and seek funding 17 authorization from the executive council for to pay 18 as an expense paid from the appropriations addressed 19 in section 7D.29 those costs associated with covered 20 benefits. 21 Sec. 25. Section 29C.20, subsection 1, paragraph a, 22 unnumbered paragraph 1, Code 2011, is amended to read 23 as follows: 24 A contingent fund is created in the state treasury 25 for the use of the executive council which . Funding 26 for the contingent fund, if authorized by the executive 27 council, shall be paid from the appropriations 28 addressed in section 7D.29. Moneys in the contingent 29 fund may be expended for the following purposes: 30 Sec. 26. Section 96.13, subsection 3, paragraph c, 31 Code 2011, is amended to read as follows: 32 c. The department may appear before the executive 33 council and request funds authorization of moneys to 34 meet unanticipated emergencies as an expense from the 35 appropriations addressed in section 7D.29 . 36 Sec. 27. Section 135.143, subsection 5, Code 2011, 37 is amended to read as follows: 38 5. Upon notification of a compensable loss, the 39 department of administrative services shall seek 40 funding authorization from the executive council for 41 to pay as an expense from the appropriations addressed 42 in section 7D.29 those costs associated with covered 43 workers’ compensation benefits. 44 Sec. 28. Section 135.144, subsection 11, Code 2011, 45 is amended to read as follows: 46 11. If a public health disaster or other public 47 health emergency situation exists which poses an 48 imminent threat to the public health, safety, and 49 welfare, the department, in conjunction with the 50 -11- S3372.3418.S (1) 84 jh 11/ 72
governor, may provide financial assistance, from funds 1 appropriated to the department that are not otherwise 2 encumbered, to political subdivisions as needed to 3 alleviate the disaster or the emergency. If the 4 department does not have sufficient unencumbered funds, 5 the governor may request that the executive council , 6 pursuant to the authority of section 7D.29 , commit 7 sufficient funds, to authorize the payment of up to one 8 million dollars , that are not otherwise encumbered from 9 the general fund, as needed and available, for as an 10 expense from the appropriations addressed in section 11 7D.29 to alleviate the disaster or the emergency. If 12 additional financial assistance is required in excess 13 of one million dollars, approval by the legislative 14 council is also required. 15 Sec. 29. Section 163.3A, subsection 4, paragraph b, 16 Code 2011, is amended to read as follows: 17 b. The department shall provide and update a list 18 of the registered members of each emergency response 19 team, including the members’ names and identifying 20 information, to the department of administrative 21 services. Upon notification of a compensable loss 22 suffered by a registered member, the department 23 of administrative services shall seek funding 24 authorization from the executive council for to pay as 25 an expense from the appropriations addressed in section 26 7D.29 those costs associated with covered benefits. 27 Sec. 30. Section 163.10, Code 2011, is amended to 28 read as follows: 29 163.10 Quarantining or destroying animals. 30 The department may quarantine or destroy any 31 animal exposed to or afflicted with an infectious or 32 contagious disease. However, cattle exposed to or 33 infected with tuberculosis shall not be destroyed 34 without the owner’s consent, unless there are 35 sufficient moneys to reimburse the owner for the 36 cattle, which may be paid from the appropriation as 37 an expense authorized as provided in section 163.15 , 38 from moneys in the brucellosis and tuberculosis 39 eradication fund created in section 165.18 , or from 40 moneys made available by the United States department 41 of agriculture. 42 Sec. 31. Section 163.15, subsection 2, paragraph 43 a, subparagraph (3), Code 2011, is amended to read as 44 follows: 45 (3) A claim for an indemnity by the owner and a 46 claim for compensation and expenses by the appraisers 47 shall be filed with the department and submitted by the 48 secretary of agriculture to the executive council for 49 its approval or disapproval authorization of payment 50 -12- S3372.3418.S (1) 84 jh 12/ 72
of the claim as an expense from the appropriations 1 addressed in section 7D.29 . 2 Sec. 32. Section 163.15, subsection 2, paragraph 3 a, subparagraph (4), Code 2011, is amended by striking 4 the subparagraph. 5 Sec. 33. Section 163.15, subsection 2, paragraph b, 6 unnumbered paragraph 1, Code 2011, is amended to read 7 as follows: 8 A formula established by rule adopted by the 9 department that is effective as determined by 10 the department in accordance with chapter 17A and 11 applicable upon approval of the plan program of 12 eradication approved by the executive council. The 13 formula shall be applicable to indemnify owners if the 14 executive council, upon recommendation by the secretary 15 of agriculture, determines that an animal population 16 in this state is threatened with infection from an 17 exceptionally contagious disease. 18 Sec. 34. Section 163.15, subsection 2, paragraph 19 b, subparagraph (4), Code 2011, is amended to read as 20 follows: 21 (4) Upon approval by the The executive council , 22 there is appropriated to the department from any 23 moneys in the general fund of the state not otherwise 24 appropriated moneys sufficient to carry out the 25 may authorize payment under the provisions of this 26 paragraph “b” as an expense from the appropriations 27 addressed in section 7D.29 . 28 Sec. 35. Section 307.45, subsection 3, Code 2011, 29 is amended to read as follows: 30 3. Assessments against property owned by the state 31 and not under the jurisdiction and control of the 32 department’s administrator of highways shall be made in 33 the same manner as those made against private property 34 and payment shall be made subject to authorization by 35 the executive council from any funds of the state not 36 otherwise appropriated . There is appropriated from 37 moneys in the general fund not otherwise appropriated 38 an amount necessary to pay the expense authorized by 39 the executive council. 40 Sec. 36. Section 384.56, subsection 1, Code 2011, 41 is amended to read as follows: 42 1. Cities may assess the cost of a public 43 improvement which extends through, abuts upon, or is 44 adjacent to lands owned by the state, and the executive 45 council shall pay payment for the assessable portion 46 of the cost of the improvement through or along the 47 lands as provided shall be subject to authorization by 48 the executive council . The executive council shall 49 pay assessments as and payable in the manner provided 50 -13- S3372.3418.S (1) 84 jh 13/ 72
in section 307.45 for property owned by the state and 1 not under the jurisdiction and control of the state 2 department of transportation . 3 Sec. 37. Section 459.501, subsection 5, as amended 4 by 2011 Iowa Acts, Senate File 478, section 1, as 5 enacted, is amended to read as follows: 6 5. The following shall apply to moneys in the fund: 7 a. (1) The executive council may allocate moneys 8 from the general fund of the state as authorize payment 9 of moneys as an expense paid from the appropriations 10 addressed in section 7D.29 and in the manner provided 11 in section 7D.10A in an amount necessary to support the 12 fund, including the following: 13 (a) The payment of claims as provided in section 14 459.505 . 15 (b) The allocation of moneys to the department 16 of agriculture and land stewardship for the payment 17 of expenses incurred by the department of agriculture 18 and land stewardship associated with providing for the 19 sustenance and disposition of livestock pursuant to 20 chapter 717 . 21 (2) Notwithstanding subparagraph (1), the 22 allocation of moneys from the general fund of the state 23 executive council’s authorization for payment shall be 24 made provided only if the amount of moneys in the fund, 25 which are not obligated or encumbered, and not counting 26 the department’s estimate of the cost to the fund for 27 pending or unsettled claims, the amount to be allocated 28 to the department of agriculture and land stewardship, 29 and any amount required to be credited to the general 30 fund of the state under this subsection , is less than 31 one million dollars. 32 b. The department of natural resources shall 33 credit an amount to the general fund of the state 34 from which the expense authorized by the executive 35 council as provided in paragraph “a” was appropriated 36 which is equal to an amount allocated to support the 37 livestock remediation fund by the executive council 38 under paragraph “a” . The However, the department shall 39 only be required to credit the moneys to the general 40 such fund of the state if the moneys in the livestock 41 remediation fund which are not obligated or encumbered, 42 and not counting the department’s estimate of the 43 cost to the livestock remediation fund for pending or 44 unsettled claims, the amount to be allocated to the 45 department of agriculture and land stewardship, and 46 any amount required to be transferred to the general 47 fund under from which appropriated as described in this 48 paragraph, are in excess of two million five hundred 49 thousand dollars. The department is not required to 50 -14- S3372.3418.S (1) 84 jh 14/ 72
credit the total amount to the general fund of the 1 state from which appropriated as described in this 2 paragraph during any one fiscal year. 3 Sec. 38. Section 468.43, unnumbered paragraph 4, 4 Code 2011, is amended to read as follows: 5 The assessments against lands under the jurisdiction 6 of the department of natural resources shall be paid as 7 an expense from the appropriations addressed in section 8 7D.29, if authorized by the executive council upon 9 certification of the amount by the county treasurer. 10 There is appropriated from any funds in the general 11 fund of the state not otherwise appropriated amounts 12 sufficient to pay the certified assessments. 13 Sec. 39. Section 568.16, Code 2011, is amended to 14 read as follows: 15 568.16 Purchase money refunded. 16 If the grantee of the state, or the grantee’s 17 successors, administrators, or assigns, shall be 18 deprived of the land conveyed by the state under this 19 chapter by the final decree of a court of record for 20 the reason that the conveyance by the state passed 21 no title whatever to the land therein did not pass 22 title to the land described, because title thereto to 23 the land had previously for any reason been vested 24 in others, then the money so paid by the state for 25 the said land shall be refunded by the state to the 26 person or persons entitled thereto to the refund , 27 provided the said grantee, or the grantee’s successors, 28 administrators, or assigns, shall file a certified 29 copy of the transcript of the said final decree with 30 the executive council within one year from the date 31 of the issuance of such decree, and shall also file 32 satisfactory proof with the executive council that the 33 action over the title to the land was commenced within 34 ten years from the date of the issuance of patent or 35 deed by the state. The amount of money to be refunded 36 under the provisions of this section shall be certified 37 authorized and paid by the executive council to the 38 director of the department of administrative services, 39 who shall draw a warrant therefor, and the same shall 40 be paid out of the general fund as an expense from the 41 appropriations addressed in section 7D.29 . 42 Sec. 40. Section 602.10133, Code 2011, is amended 43 to read as follows: 44 602.10133 Costs and expenses. 45 The court costs incident to such proceedings , 46 and the reasonable expense of said the judges in 47 attending said the hearing after being approved by 48 the supreme court shall be paid as court costs an 49 expense authorized by the executive council from the 50 -15- S3372.3418.S (1) 84 jh 15/ 72
appropriations addressed in section 7D.29 . 1 Sec. 41. Section 663.44, Code 2011, is amended to 2 read as follows: 3 663.44 Costs. 4 1. If the plaintiff is discharged, the costs shall 5 be assessed to the defendant, unless the defendant 6 is an officer holding the plaintiff in custody under 7 a commitment, or under other legal process, in which 8 case the costs shall be assessed to the county. If the 9 plaintiff’s application is refused, the costs shall be 10 assessed against the plaintiff, and, in the discretion 11 of the court, against the person who filed the petition 12 in the plaintiff’s behalf. 13 2. However, where Notwithstanding subsection 1, if 14 the plaintiff is confined in any state institution , and 15 is discharged in habeas corpus proceedings, or where if 16 the habeas corpus proceedings fail , and costs and fees 17 cannot be collected from the person liable to pay the 18 same costs and fees , such the costs and fees shall be 19 paid by the county in which such state institution is 20 located. The facts of such payment and the proceedings 21 on which it is based, with a statement of the amount 22 of fees or costs incurred, with approval in writing 23 by the presiding judge appended to such the statement 24 or endorsed thereon on the statement , shall then be 25 certified by the clerk of the district court under the 26 seal of office to the state executive council. The 27 executive council shall then review the proceedings and 28 authorize reimbursement for all such fees and costs 29 or such part thereof of the fees and costs as the 30 executive council shall find finds justified, and shall 31 notify the director of the department of administrative 32 services to draw a warrant to such county treasurer 33 on the state general fund for the amount authorized. 34 There is appropriated from moneys in the general fund 35 not otherwise appropriated an amount necessary to pay 36 the reimbursement authorized by the executive council. 37 The costs and fees referred to above shall include 38 any award of fees made to a court appointed attorney 39 representing an indigent party bringing the habeas 40 corpus action. 41 DIVISION IV 42 STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 43 2012-2013 44 Sec. 42. BUDGET PROCESS FOR FISCAL YEAR 2013-2014. 45 1. For the budget process applicable to the fiscal 46 year beginning July 1, 2013, on or before October 1, 47 2012, in lieu of the information specified in section 48 8.23, subsection 1 , unnumbered paragraph 1, and 49 paragraph “a”, all departments and establishments of 50 -16- S3372.3418.S (1) 84 jh 16/ 72
the government shall transmit to the director of the 1 department of management, on blanks to be furnished 2 by the director, estimates of their expenditure 3 requirements, including every proposed expenditure, for 4 the ensuing fiscal year, together with supporting data 5 and explanations as called for by the director of the 6 department of management after consultation with the 7 legislative services agency. 8 2. The estimates of expenditure requirements 9 shall be in a form specified by the director of 10 the department of management, and the expenditure 11 requirements shall include all proposed expenditures 12 and shall be prioritized by program or the results to 13 be achieved. The estimates shall be accompanied by 14 performance measures for evaluating the effectiveness 15 of the programs or results. 16 Sec. 43. LIMITATION OF STANDING APPROPRIATIONS. 17 Notwithstanding the standing appropriations in the 18 following designated sections for the fiscal year 19 beginning July 1, 2012, and ending June 30, 2013, the 20 amounts appropriated from the general fund of the state 21 pursuant to these sections for the following designated 22 purposes shall not exceed the following amounts: 23 1. For operational support grants and community 24 cultural grants under section 99F.11, subsection 3 , 25 paragraph “d”, subparagraph (1): 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 208,351 27 2. For regional tourism marketing under section 28 99F.11, subsection 3 , paragraph “d”, subparagraph (2): 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 405,153 30 3. For the center for congenital and inherited 31 disorders central registry under section 144.13A, 32 subsection 4 , paragraph “a”: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 85,560 34 4. For primary and secondary child abuse prevention 35 programs under section 144.13A, subsection 4 , paragraph 36 “a”: 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 108,886 38 5. For programs for at-risk children under section 39 279.51 : 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,728,891 41 The amount of any reduction in this subsection shall 42 be prorated among the programs specified in section 43 279.51, subsection 1 , paragraphs “a”, “b”, and “c”. 44 6. For payment for nonpublic school transportation 45 under section 285.2 : 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,530,465 47 If total approved claims for reimbursement for 48 nonpublic school pupil transportation exceed the amount 49 appropriated in accordance with this subsection, the 50 -17- S3372.3418.S (1) 84 jh 17/ 72
department of education shall prorate the amount of 1 each approved claim. 2 7. For reimbursement for the homestead property tax 3 credit under section 425.1 : 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 86,188,387 5 8. For reimbursement for the family farm and 6 agricultural land tax credits under sections 425A.1 and 7 426.1 : 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 32,395,131 9 9. For the enforcement of chapter 453D relating to 10 tobacco product manufacturers under section 453D.8 : 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,208 12 Sec. 44. INSTRUCTIONAL SUPPORT STATE AID —— FY 13 2012-2013. In lieu of the appropriation provided in 14 section 257.20, subsection 2, the appropriation for the 15 fiscal year beginning July 1, 2012, and ending June 30, 16 2013, for paying instructional support state aid under 17 section 257.20 for fiscal year 2012-2013 is zero. 18 DIVISION V 19 SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 20 2012-2013 21 Sec. 45. COLLECTIVE BARGAINING AGREEMENTS 22 FUNDED. The various state departments, boards, 23 commissions, councils, and agencies, including the 24 state board of regents, for the fiscal year beginning 25 July 1, 2012, and ending June 30, 2013, shall provide 26 from available sources pay adjustments, expense 27 reimbursements, and related benefits to fully fund the 28 following: 29 1. The collective bargaining agreement negotiated 30 pursuant to chapter 20 for employees in the blue collar 31 bargaining unit. 32 2. The collective bargaining agreement negotiated 33 pursuant to chapter 20 for employees in the public 34 safety bargaining unit. 35 3. The collective bargaining agreement negotiated 36 pursuant to chapter 20 for employees in the security 37 bargaining unit. 38 4. The collective bargaining agreement negotiated 39 pursuant to chapter 20 for employees in the technical 40 bargaining unit. 41 5. The collective bargaining agreement negotiated 42 pursuant to chapter 20 for employees in the 43 professional fiscal and staff bargaining unit. 44 6. The collective bargaining agreement negotiated 45 pursuant to chapter 20 for employees in the clerical 46 bargaining unit. 47 7. The collective bargaining agreement negotiated 48 pursuant to chapter 20 for employees in the 49 professional social services bargaining unit. 50 -18- S3372.3418.S (1) 84 jh 18/ 72
8. The collective bargaining agreement negotiated 1 pursuant to chapter 20 for employees in the 2 community-based corrections bargaining unit. 3 9. The collective bargaining agreements negotiated 4 pursuant to chapter 20 for employees in the judicial 5 branch of government bargaining units. 6 10. The collective bargaining agreement negotiated 7 pursuant to chapter 20 for employees in the patient 8 care bargaining unit. 9 11. The collective bargaining agreement negotiated 10 pursuant to chapter 20 for employees in the science 11 bargaining unit. 12 12. The collective bargaining agreement negotiated 13 pursuant to chapter 20 for employees in the university 14 of northern Iowa faculty bargaining unit. 15 13. The collective bargaining agreement negotiated 16 pursuant to chapter 20 for employees in the state 17 university of Iowa graduate student bargaining unit. 18 14. The collective bargaining agreement negotiated 19 pursuant to chapter 20 for employees in the state 20 university of Iowa hospital and clinics tertiary health 21 care bargaining unit. 22 15. The annual pay adjustments, related benefits, 23 and expense reimbursements referred to in the sections 24 of this division of this Act addressing state board of 25 regents employees who are not covered by a collective 26 bargaining agreement. 27 Sec. 46. STATE EMPLOYEES —— STATE BOARD OF 28 REGENTS. For the fiscal year beginning July 1, 2012, 29 and ending June 30, 2013, funds shall be provided from 30 available sources of the state board of regents for 31 funding of collective bargaining agreements for state 32 board of regents employees covered by such agreements 33 and for the following state board of regents employees 34 not covered by a collective bargaining agreement: 35 1. Regents merit system employees and merit 36 supervisory employees. 37 2. Faculty members and professional and scientific 38 employees. 39 Sec. 47. BONUS PAY. For the fiscal year beginning 40 July 1, 2012, and ending June 30, 2013, employees of 41 the executive branch, judicial branch, and legislative 42 branch shall not receive bonus pay unless otherwise 43 authorized by law, required pursuant to a contract 44 of employment entered into before July 1, 2012, 45 or required pursuant to a collective bargaining 46 agreement. This section does not apply to employees 47 of the state board of regents. For purposes of this 48 section, “bonus pay” means any additional remuneration 49 provided an employee in the form of a bonus, including 50 -19- S3372.3418.S (1) 84 jh 19/ 72
but not limited to a retention bonus, recruitment 1 bonus, exceptional job performance pay, extraordinary 2 job performance pay, exceptional performance pay, 3 extraordinary duty pay, or extraordinary or special 4 duty pay, and any extra benefit not otherwise provided 5 to other similarly situated employees. 6 Sec. 48. STATE TROOPER MEAL ALLOWANCE. For the 7 fiscal year beginning July 1, 2012, the sworn peace 8 officers in the department of public safety who are not 9 covered by a collective bargaining agreement negotiated 10 pursuant to chapter 20 shall receive the same per 11 diem meal allowance as the sworn peace officers in 12 the department of public safety who are covered by a 13 collective bargaining agreement negotiated pursuant to 14 chapter 20. 15 Sec. 49. SALARY MODEL ADMINISTRATOR. The salary 16 model administrator shall work in conjunction with 17 the legislative services agency to maintain the 18 state’s salary model used for analyzing, comparing, 19 and projecting state employee salary and benefit 20 information, including information relating to 21 employees of the state board of regents. The 22 department of revenue, the department of administrative 23 services, the five institutions under the jurisdiction 24 of the state board of regents, the judicial district 25 departments of correctional services, and the state 26 department of transportation shall provide salary data 27 to the department of management and the legislative 28 services agency to operate the state’s salary 29 model. The format and frequency of provision of the 30 salary data shall be determined by the department of 31 management and the legislative services agency. The 32 information shall be used in collective bargaining 33 processes under chapter 20 and in calculating the 34 funding needs contained within the annual salary 35 adjustment legislation. A state employee organization 36 as defined in section 20.3, subsection 4, may request 37 information produced by the model, but the information 38 provided shall not contain information attributable to 39 individual employees. 40 DIVISION VI 41 CORRECTIVE PROVISIONS 42 Sec. 50. Section 8.6, subsection 9A, as enacted by 43 2011 Iowa Acts, House File 45, section 39, is amended 44 to read as follows: 45 9A. Budget and tax rate databases. To develop 46 and make available to the public a searchable budget 47 database and internet site as required under chapter 48 8G, division subchapter I , and to develop and make 49 available to the public a searchable tax rate database 50 -20- S3372.3418.S (1) 84 jh 20/ 72
and internet site as required under chapter 8G, 1 division subchapter II . 2 Sec. 51. Section 8.57E, subsection 3, paragraph a, 3 as enacted by 2011 Iowa Acts, Senate File 209, section 4 30, is amended to read as follows: 5 a. Moneys in the taxpayer’s taxpayers trust fund 6 may be used for cash flow purposes during a fiscal year 7 provided that any moneys so allocated are returned to 8 the fund by the end of that fiscal year. 9 Sec. 52. Section 8G.13, as enacted by 2011 Iowa 10 Acts, House File 45, section 50, is amended to read as 11 follows: 12 8G.13 Updating database. 13 To facilitate the department of management’s efforts 14 in creating and maintaining a searchable database of 15 the taxes identified in section 8G.12, subsection 3 1 , 16 for all taxing jurisdictions in the state, each taxing 17 jurisdiction may annually be required to report its tax 18 rates to the department of management or the department 19 of revenue and shall report any changes to its tax 20 rates within thirty days of the change. 21 Sec. 53. Section 16.193, subsection 3, paragraph a, 22 Code 2011, as amended by 2011 Iowa Acts, Senate File 23 475, section 11, is amended to read as follows: 24 a. During the term of the Iowa jobs program and 25 Iowa jobs II program, the Iowa finance authority shall 26 collect data on all of the projects approved for the 27 program programs . The department of management and 28 the state agencies associated with the projects shall 29 assist the authority with the data collection and in 30 developing the report required by this subsection . The 31 authority shall report quarterly to the governor and 32 the general assembly concerning the data. 33 Sec. 54. Section 68A.401, subsection 4, Code 2011, 34 as amended by 2011 Iowa Acts, Senate File 475, section 35 17, is amended to read as follows: 36 4. Political committees expressly advocating the 37 nomination, election, or defeat of candidates for 38 both federal office and any elected office created 39 by law or the Constitution of the State of Iowa 40 shall file statements and reports with the board in 41 addition to any federal reports required to be filed 42 with the board. However, a political committee that 43 is registered and filing full disclosure reports of 44 all financial activities with the federal election 45 commission may file verified statements as provided in 46 section 68B.201A 68A.201A . 47 Sec. 55. Section 139A.19, subsection 3, as enacted 48 by 2011 Iowa Acts, House File 467, section 20, is 49 amended to read as follows: 50 -21- S3372.3418.S (1) 84 jh 21/ 72
3. This section does not preclude a hospital, 1 clinic, other health facility, or a health care 2 provider from providing notification to a care 3 provider under circumstances in which the hospital’s, 4 clinic’s, other health facility’s, or health care 5 provider’s policy provides for notification of the 6 hospital’s, clinics clinic’s , other health facility’s, 7 or health care provider’s own employees of exposure 8 to a contagious or infectious disease that is not 9 life-threatening if the notice does not reveal a 10 patient’s name, unless the patient consents. 11 Sec. 56. Section 175.3, subsection 1, paragraph a, 12 Code 2011, as amended by 2011 Iowa Acts, Senate File 13 429, section 1, is amended to read as follows: 14 a. The agricultural development authority is 15 established within the department of agriculture and 16 land stewardship. The agency authority is constituted 17 as a public instrumentality and agency of the state 18 exercising public and essential governmental functions. 19 Sec. 57. Section 207.22, subsection 3, paragraph b, 20 Code 2011, as amended by 2011 Iowa Acts, Senate File 21 475, section 47, is amended to read as follows: 22 b. Acquisition of coal refuse disposal sites and 23 all coal refuse thereon will serve the purposes of 24 Tit. IV of Pub. L. No. 95-87, Tit. IV, codified at 30 25 U.S.C. ch. 25, subch. IV, or that public ownership 26 is desirable to meet emergency situations and prevent 27 recurrences of the adverse effect of past coal mining 28 practices. 29 Sec. 58. Section 232.71D, subsection 3, paragraph 30 a, unnumbered paragraph 1, as enacted by 2011 Iowa 31 Acts, House File 562, section 3, is amended to read as 32 follows: 33 Unless any of the circumstances listed in paragraph 34 “b” are applicable, cases to which any of the following 35 circumstances apply shall not be placed on in the 36 central registry: 37 Sec. 59. Section 256.7, subsection 26, paragraph a, 38 subparagraph (1), as enacted by 2011 Iowa Acts, Senate 39 File 453, section 1, is amended to read as follows: 40 (1) The rules establishing high school graduation 41 requirements shall authorize a school district 42 or accredited nonpublic school to consider that 43 any student who satisfactorily completes a high 44 school-level unit of English or language arts, 45 mathematics, science, or social studies has 46 satisfactorily completed a unit of the high school 47 graduation requirements for that area as specified in 48 this lettered paragraph, and to shall authorize the 49 school district or accredited nonpublic school to issue 50 -22- S3372.3418.S (1) 84 jh 22/ 72
high school credit for the unit to the student. 1 Sec. 60. Section 321.34, subsection 20C, paragraph 2 a, if enacted by 2011 Iowa Acts, House File 651, 3 section 2, is amended to read as follows: 4 a. The department, in consultation with the 5 adjutant general, shall design combat infantryman 6 badge, combat action badge, combat action ribbon, air 7 force combat action medal, and combat medical badge 8 distinguishing processed emblems. Upon receipt of two 9 hundred fifty orders for special combat infantryman 10 badge, combat action badge, combat action ribbon, air 11 force combat action medal, or combat medical badge 12 special registration plates, accompanied by a start-up 13 fee of twenty dollars per order, the department 14 shall begin issuing special registration plates with 15 the applicable distinguishing processed emblem as 16 provided in paragraphs “b” and “c” . The minimum 17 order requirement shall apply separately to each of 18 the special registration plates created under this 19 subsection. 20 Sec. 61. Section 321.34, subsection 25, paragraph 21 a, if enacted by 2011 Iowa Acts, House File 651, 22 section 2, is amended to read as follows: 23 a. The department, in consultation with 24 the adjutant general, shall design a civil war 25 sesquicentennial distinguishing processed emblem. Upon 26 receipt of two hundred fifty orders for special civil 27 war sesquicentennial special registration plates, 28 accompanied by a start-up fee of twenty dollars per 29 order, the department shall begin issuing special 30 registration plates with a civil war sesquicentennial 31 processed emblem as provided in paragraph “b” . 32 Sec. 62. Section 327B.5, Code 2011, is amended to 33 read as follows: 34 327B.5 Penalty. 35 Any person violating the provisions of this chapter 36 shall, upon conviction, be subject to a scheduled 37 fine as provided in section 805.8A, subsection 13 , 38 paragraphs paragraph “f” and “g” . 39 Sec. 63. Section 422.11O, subsection 5, paragraph 40 a, subparagraph (2), if enacted by 2011 Iowa Acts, 41 Senate File 531, section 17, is amended to read as 42 follows: 43 (2) The E-15 plus gasoline promotion tax credit 44 pursuant to section 422.11Y. 45 Sec. 64. Section 422.11Y, subsection 1, paragraph 46 d, if enacted by 2011 Iowa Acts, Senate File 531, 47 section 35, is amended to read as follows: 48 d. “Tax credit” means the E-15 plus gasoline 49 promotion tax credit as provided in this section. 50 -23- S3372.3418.S (1) 84 jh 23/ 72
Sec. 65. Section 422.11Y, subsection 3, unnumbered 1 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 2 531, section 35, is amended to read as follows: 3 The taxes imposed under this division, less the 4 credits allowed under section 422.12, shall be reduced 5 by the amount of the E-15 plus gasoline promotion tax 6 credit for each tax year that the taxpayer is eligible 7 to claim a tax credit under this subsection. 8 Sec. 66. Section 422.11Y, subsection 6, paragraph 9 b, subparagraph (2), if enacted by 2011 Iowa Acts, 10 Senate File 531, section 35, is amended to read as 11 follows: 12 (2) The retail dealer may claim the ethanol 13 promotion tax credit as provided in paragraph “a” for 14 the same ethanol gallonage used to calculate and claim 15 the E-15 plus gasoline promotion tax credit. 16 Sec. 67. Section 423.4, subsection 9, unnumbered 17 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 18 531, section 59, is amended to read as follows: 19 A person who qualifies as a biodiesel producer as 20 provided in this subsection may apply to the director 21 for a refund of the amount of the sales or use tax 22 imposed and paid upon purchases made by the person. 23 Sec. 68. Section 483A.24A, Code 2011, as amended by 24 2011 Iowa Acts, Senate File 194, section 10, is amended 25 to read as follows: 26 483A.24A License refunds —— military service. 27 Notwithstanding any provision of this chapter to 28 the contrary, a service member deployed for military 29 service, both as defined in section 29A.1, subsection 30 3 , shall receive a refund of that portion of any 31 license fee paid by the service member representing the 32 service member’s period of military service. 33 Sec. 69. Section 501.101, subsection 01, as enacted 34 by 2011 Iowa Acts, House File 348, section 7, is 35 amended to read as follows: 36 01. “Alternative voting method” means a method of 37 voting other than a written ballot, including voting 38 by electronic, telephonic, internet, or other means 39 that reasonably allow allows members the opportunity 40 to vote. 41 Sec. 70. Section 501A.703, subsection 5, paragraph 42 d, Code 2011, as amended by 2011 Iowa Acts, House File 43 348, section 19, is amended to read as follows: 44 d. If the ballot of the member is received by 45 the cooperative on or before the date of the regular 46 members’ meeting or as otherwise prescribed for an 47 alternative , voting method, the ballot or alternative 48 voting method shall be accepted and counted as the vote 49 of the absent member. 50 -24- S3372.3418.S (1) 84 jh 24/ 72
Sec. 71. Section 511.8, subsection 22, paragraph i, 1 unnumbered paragraph 1, as enacted by 2011 Iowa Acts, 2 Senate File 406, section 25, is amended to read as 3 follows: 4 Securities held in the legal reserve of a life 5 insurance company or association pledged as collateral 6 for financial instruments used in highly effective 7 hedging transactions as defined in the national 8 association of insurance commissioners’ Statement 9 statement of Statutory Accounting Principles No. 10 statutory accounting principles no. 86 shall continue 11 to be eligible for inclusion on in the legal reserve of 12 the life insurance company or association subject to 13 all of the following: 14 Sec. 72. Section 514J.109, subsection 3, paragraph 15 f, if enacted by 2011 Iowa Acts, House File 597, 16 section 9, is amended to read as follows: 17 f. The covered person or the covered person’s 18 authorized representative has provided all the 19 information and forms required by the commissioner that 20 are necessary to process an external review request 21 pursuant to this section. 22 Sec. 73. Section 521F.4, subsection 1, paragraph b, 23 as enacted by 2011 Iowa Acts, Senate File 406, section 24 44, is amended to read as follows: 25 b. The filing of a risk-based capital report by 26 a health organization which indicates that the health 27 organization has total adjusted capital which is 28 greater than or equal to its company-action-level 29 risk-based capital but less than the product of its 30 authorized-control-level risk-based capital and three 31 and triggers the trend test determined in accordance 32 with the trend test calculations calculation included 33 in the health risk-based capital instructions. 34 Sec. 74. Section 524.310, subsection 5, paragraph 35 b, Code 2011, as amended by 2011 Iowa Acts, Senate File 36 475, section 120, is amended to read as follows: 37 b. A corporate or company name reserved, 38 registered, or protected as provided in section 39 489.109, 490.402 , 490.403 , 490A.402 , 504.402 , or 504.403 . 40 Sec. 75. Section 717.3, subsection 5, paragraph b, 41 Code 2011, as enacted by 2011 Iowa Acts, Senate File 42 478, section 6, is amended to read as follows: 43 b. That the department shall assume supervision of 44 and provide for the sustenance of the livestock and as 45 provided in section 717.4. 46 Sec. 76. Section 717.4, subsection 2, as enacted by 47 2011 Iowa Acts, Senate File 478, section 7, is amended 48 to read as follows: 49 2. The court ordered lien shall be for the benefit 50 -25- S3372.3418.S (1) 84 jh 25/ 72
of the department. The amount of the lien shall not 1 be not more than for expenses incurred in providing 2 sustenance to the livestock pursuant to section 717.3 3 and providing for the disposition of the livestock 4 pursuant to section 717.5. 5 Sec. 77. Section 717.4A, as enacted by 2011 Iowa 6 Acts, Senate File 478, section 8, is amended to read 7 as follows: 8 717.4A Livestock in immediate need of sustenance —— 9 livestock remediation fund. 10 The department may utilize the moneys deposited 11 into the livestock remediation fund pursuant to 12 section 459.501 to pay for any expenses associated 13 with providing sustenance to or the disposition of the 14 livestock pursuant to a court order entered pursuant to 15 section 717.3 or 717.5. The department shall utilize 16 moneys from the fund only to the extent that the 17 department determines that expenses cannot be timely 18 paid by utilizing the available provisions of sections 19 717.4 and 717.5. The department shall deposit any 20 unexpended and unobligated moneys in the fund. The 21 department shall pay to the fund the proceeds from the 22 disposition of the livestock and associated products 23 less expenses incurred by the department in providing 24 for the sustenance and disposition of the livestock, as 25 provided in section 717.5. 26 Sec. 78. Section 903A.5, subsection 1, as enacted 27 by 2011 Iowa Acts, House File 271, section 3, is 28 amended to read as follows: 29 1. An inmate shall not be discharged from the 30 custody of the director of the Iowa department of 31 corrections until the inmate has served the full term 32 for which the inmate was sentenced, less earned time 33 and other credits earned and not forfeited, unless 34 the inmate is pardoned or otherwise legally released. 35 Earned time accrued and not forfeited shall apply 36 to reduce a mandatory minimum sentence being served 37 pursuant to section 124.406 , 124.413 , 902.7 , 902.8 , 38 902.8A , or 902.11 . An inmate shall be deemed to be 39 serving the sentence from the day on which the inmate 40 is received into the institution. If an inmate was 41 confined to a county jail or other correctional or 42 mental facility at any time prior to sentencing, or 43 after sentencing but prior to the case having been 44 decided on appeal, because of failure to furnish 45 bail or because of being charged with a nonbailable 46 offense, the inmate shall be given credit for the 47 days already served upon the term of the sentence. 48 However, if a person commits any offense while confined 49 in a county jail or other correctional or mental 50 -26- S3372.3418.S (1) 84 jh 26/ 72
health facility, the person shall not be granted 1 jail credit for that offense. Unless the inmate was 2 confined in a correctional facility, the sheriff of 3 the county in which the inmate was confined shall 4 certify to the clerk of the district court from which 5 the inmate was sentenced and to the department of 6 corrections’ records administrator at the Iowa medical 7 and classification center the number of days so served. 8 The department of corrections’ records administrator, 9 or the administrator’s designee, shall apply jail 10 credit as ordered by the court of proper jurisdiction 11 or as authorized by this section and section 907.3, 12 subsection 3 . 13 Sec. 79. EFFECTIVE DATES. 14 1. The section of this division of this Act 15 amending section 422.11O, subsection 5, paragraph a, 16 subparagraph (2), if enacted by 2011 Iowa Acts, Senate 17 File 531, section 17, takes effect January 1, 2012. 18 2. Section 423.4, subsection 9, unnumbered 19 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 20 531, section 59, takes effect January 1, 2012. 21 Sec. 80. APPLICABILITY. 22 1. The section of this division of this Act 23 amending section 422.11O, subsection 5, paragraph a, 24 subparagraph (2), if enacted by 2011 Iowa Acts, Senate 25 File 531, section 17, applies to tax years beginning on 26 and after January 1, 2012. 27 2. The section of this division of this Act 28 amending section 422.11Y, subsection 1, paragraph d, if 29 enacted by 2011 Iowa Acts, Senate File 531, section 35, 30 applies to tax years beginning on and after January 1, 31 2012, and to that part of a retail dealer’s tax year or 32 tax years occurring during that portion of the calendar 33 year beginning on and after July 1, 2011, and ending 34 on December 31, 2011. 35 3. The section of this division of this Act 36 amending section 422.11Y, subsection 3, unnumbered 37 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 38 531, section 35, applies to tax years beginning on and 39 after January 1, 2012, and to that part of a retail 40 dealer’s tax year or tax years occurring during that 41 portion of the calendar year beginning on and after 42 July 1, 2011, and ending on December 31, 2011. 43 4. The section of this division of this Act 44 amending section 422.11Y, subsection 6, paragraph b, 45 subparagraph (2), if enacted by 2011 Iowa Acts, Senate 46 File 531, section 35, applies to tax years beginning on 47 and after January 1, 2012, and to that part of a retail 48 dealer’s tax year or tax years occurring during that 49 portion of the calendar year beginning on and after 50 -27- S3372.3418.S (1) 84 jh 27/ 72
July 1, 2011, and ending on December 31, 2011. 1 DIVISION VII 2 MISCELLANEOUS PROVISIONS AND APPROPRIATIONS 3 Sec. 81. VISION SCREENING PROGRAM —— DEPARTMENT 4 OF PUBLIC HEALTH. There is appropriated from the 5 general fund of the state to the department of public 6 health for the fiscal year beginning July 1, 2011, and 7 ending June 30, 2012, the following amount, or so much 8 thereof as is necessary, to be used for the purposes 9 designated: 10 For a grant to a national affiliated volunteer 11 eye organization that has an established program for 12 children and adults and that is solely dedicated to 13 preserving sight and preventing blindness through 14 education, nationally certified vision screening and 15 training, and community and patient service programs: 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000 17 Sec. 82. APPROPRIATION —— FARMERS WITH 18 DISABILITIES. There is appropriated from the general 19 fund of the state to the department of agriculture and 20 land stewardship for the fiscal year beginning July 1, 21 2011, and ending June 30, 2012, the following amount, 22 or so much thereof as is necessary, for a program for 23 farmers with disabilities: 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 97,000 25 The moneys appropriated in this section shall be 26 used for the public purpose of providing a grant to 27 a national nonprofit organization with over 80 years 28 of experience in assisting children and adults with 29 disabilities and special needs. The moneys shall 30 be used to support a nationally recognized program 31 that began in 1986 and has been replicated in at 32 least 30 other states, but which is not available 33 through any other entity in this state, and that 34 provides assistance to farmers with disabilities in 35 all 99 counties to allow the farmers to remain in 36 their own homes and be gainfully engaged in farming 37 through provision of agricultural worksite and home 38 modification consultations, peer support services, 39 services to families, information and referral, and 40 equipment loan services. Notwithstanding section 41 8.33, moneys appropriated in this section that remain 42 unencumbered or unobligated at the close of the fiscal 43 year shall not revert but shall remain available for 44 expenditure for the purposes designated until the close 45 of the succeeding fiscal year. 46 Sec. 83. APPROPRIATION —— BATTLESHIP IOWA, BB-61. 47 1. There is appropriated from the general fund of 48 the state to the department of cultural affairs for the 49 fiscal year beginning July 1, 2010, and ending June 30, 50 -28- S3372.3418.S (1) 84 jh 28/ 72
2011, the following amount, or so much thereof as is 1 necessary, to be credited to the BB-61 fund created in 2 2010 Iowa Acts, chapter 1194: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000,000 4 2. If the department of the navy, pursuant to a 5 process outlined in a notice published in the federal 6 register on May 24, 2010, volume 75, number 99, awards 7 possession or conditionally awards possession of the 8 battleship Iowa, BB-61, to a nonprofit group that is 9 eligible to receive the battleship, the department of 10 cultural affairs shall award a grant to the nonprofit 11 group in an amount equal to $3 million in addition to 12 any moneys awarded as a grant from the BB-61 fund. 13 3. Notwithstanding section 8.33, moneys 14 appropriated in this section that remain unencumbered 15 or unobligated at the close of the fiscal year shall 16 not revert but shall remain available for expenditure 17 for the purposes designated for succeeding fiscal 18 years. 19 Sec. 84. GROUP HOME GRANT. There is appropriated 20 from the general fund of the state to the Iowa finance 21 authority for the fiscal year beginning July 1, 2010, 22 and ending June 30, 2011, the following amount, or 23 so much thereof as is necessary, to be used for the 24 purposes designated: 25 For a grant to a nonprofit organization providing 26 residential services for persons with an intellectual 27 disability at the intermediate care facility level 28 and services under the medical assistance program 29 habilitation and brain injury home and community-based 30 services waivers, that is located in and providing such 31 services in a county with a population between 90,000 32 and 95,000, according to the latest certified federal 33 census: 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000 35 The grant under this section shall be used for 36 purchase or remodeling costs to develop a group home 37 for not more than four individuals with intellectual 38 disabilities or brain injury. Notwithstanding section 39 8.33, moneys appropriated in this section that remain 40 unencumbered or unobligated at the close of the fiscal 41 year shall not revert but shall remain available for 42 expenditure for the purposes designated until the close 43 of the succeeding fiscal year. 44 Sec. 85. INVESTIGATIONS DIVISION OF DEPARTMENT 45 OF INSPECTIONS AND APPEALS —— CONTINGENT FTE 46 AUTHORIZATION. If Senate File 313 or successor 47 legislation providing for debt setoff or other 48 recovery activities for nonpayment of premiums 49 pursuant to section 249A.3, subsection 2, paragraph 50 -29- S3372.3418.S (1) 84 jh 29/ 72
“a”, subparagraph (1), relating to a special income 1 eligibility group under the Medicaid program, or 2 pursuant to section 249J.8, subsection 1, relating 3 to the expansion population eligibility group under 4 the IowaCare program, is enacted by the Eighty-fourth 5 General Assembly, 2011 Session, in addition to 6 other full-time equivalent positions authorized for 7 the investigations division of the department of 8 inspections and appeals for the fiscal year beginning 9 July 1, 2011, not more than 2.00 FTEs are authorized, 10 to the extent funded through moneys available to the 11 department of human services, to be used to implement 12 such provisions of Senate File 313 or successor 13 legislation. 14 Sec. 86. SPECIAL EDUCATION INSTRUCTIONAL 15 PROGRAM. If a school district that is participating 16 on a contractual basis in a special education 17 instructional program operated by an area education 18 agency, in which the area education agency employed 19 teachers on behalf of the school district at the time 20 the department of management calculated the teacher 21 salary supplement cost per pupil under section 257.10, 22 subsection 9, the professional development supplement 23 cost per pupil under section 257.10, subsection 10, 24 the area education agency teacher salary supplement 25 cost per pupil under section 257.37A, subsection 1, 26 and the area education agency professional development 27 supplement cost per pupil under section 257.37A, 28 subsection 2, for the fiscal year beginning July 1, 29 2009, terminates the contract for participation in 30 the special education instructional program, the area 31 education agency operating the program shall notify the 32 department of management of the contract termination by 33 the following April 1. The department of management 34 shall recalculate the cost per pupil amounts for 35 the area education agency and the school district 36 for the fiscal year succeeding the notification date 37 for the teacher salary supplement cost per pupil 38 under section 257.10, subsection 9, the professional 39 development supplement cost per pupil under section 40 257.10, subsection 10, the area education agency 41 teacher salary supplement cost per pupil under section 42 257.37A, subsection 1, and the area education agency 43 professional development supplement cost per pupil 44 under section 257.37A, subsection 2, by estimating the 45 amount of the original allocations used in the cost 46 per pupil calculation that would have been allocated 47 to the school district rather than the area education 48 agency had the special education instructional program 49 not existed, and the department of management shall 50 -30- S3372.3418.S (1) 84 jh 30/ 72
increase the annual supplement cost per pupil for 1 the school district and area education agency by the 2 appropriate allowable growth for the appropriate fiscal 3 years. 4 Sec. 87. TASK FORCE ON THE PREVENTION OF SEXUAL 5 ABUSE OF CHILDREN. 6 1. A task force on the prevention of sexual abuse 7 of children is established consisting of the following 8 members: 9 a. Four members of the general assembly serving as 10 ex officio, nonvoting members, with not more than one 11 member from each chamber being from the same political 12 party. The two senators shall be appointed, one 13 each, by the majority leader of the senate and by the 14 minority leader of the senate. The two representatives 15 shall be appointed, one each, by the speaker of the 16 house of representatives and by the minority leader of 17 the house of representatives. 18 b. The director of human services or the director’s 19 designee. 20 c. The director of the department of education or 21 the director’s designee. 22 d. The director of public health or the director’s 23 designee. 24 e. The state court administrator or the state court 25 administrator’s designee. 26 f. A representative of the Iowa county attorneys 27 association, appointed by the president of that 28 association. 29 g. A representative of the chief juvenile court 30 officers, appointed by the chief justice of the supreme 31 court. 32 h. A representative of the Iowa state education 33 association, appointed by the president of that 34 organization. 35 i. A representative of prevent child abuse Iowa, 36 appointed by the director of human services. 37 j. A representative of school administrators of 38 Iowa, appointed by the president of that organization. 39 k. A representative of the Iowa association of 40 school boards, appointed by the executive director of 41 that organization. 42 l. A representative of the Iowa psychological 43 association, appointed by the president of that 44 association. 45 m. A representative of the Iowa coalition against 46 sexual assault, appointed by the executive director of 47 that coalition. 48 n. A representative of prevent child abuse 49 Iowa, appointed by the executive director of that 50 -31- S3372.3418.S (1) 84 jh 31/ 72
organization. 1 o. A child abuse expert employed by or under 2 contract with one of Iowa’s nationally accredited child 3 protection centers, appointed by the director of the 4 regional child protection center located in Des Moines. 5 2. Members of the task force shall be individuals 6 who are actively involved in the fields of child abuse 7 prevention. To the extent possible, appointment of 8 members shall reflect the geographic diversity of the 9 state. The voting members of the task force shall 10 serve without compensation and shall not be reimbursed 11 for their expenses. 12 3. The director of prevent child abuse Iowa, or the 13 director’s designee, shall convene the organizational 14 meeting of the task force. The task force shall 15 elect from among its members a chairperson. Meetings 16 shall be held at the call of the chairperson or at the 17 request of two or more task force members. Six members 18 shall constitute a quorum and the affirmative vote of 19 six members shall be necessary for any action taken by 20 the task force. 21 4. Prevent child abuse Iowa shall provide staff 22 support to the task force. 23 5. The task force shall consult with employees of 24 the department of human services, the Iowa coalition 25 against sexual assault, the department of public 26 safety, the state board of education, and any other 27 state agency or department as necessary to accomplish 28 the task force’s responsibilities under this section. 29 6. The task force shall develop a model policy 30 addressing sexual abuse of children that may include 31 but is not limited to the following: 32 a. Age-appropriate curricula for students enrolled 33 in prekindergarten through grade five. 34 b. Training options for school personnel on child 35 sexual abuse. 36 c. Educational information for parents and 37 guardians that may be provided in a school handbook and 38 may include the warning signs of a child being abused, 39 along with any needed assistance, referral, or resource 40 information. 41 d. Counseling options and resources available 42 statewide for students affected by sexual abuse. 43 e. Emotional and educational support services 44 that may be available for a child subject to abuse to 45 continue to be successful in school. 46 f. Methods for increasing teacher, student, and 47 parent awareness of issues regarding sexual abuse of 48 children, including but not limited to knowledge of 49 likely warning signs indicating that a child may be a 50 -32- S3372.3418.S (1) 84 jh 32/ 72
victim of sexual abuse. 1 g. Actions that a child who is a victim of 2 sexual abuse should take to obtain assistance and 3 intervention. 4 7. The task force shall make recommendations for 5 preventing the sexual abuse of children in Iowa. In 6 making those recommendations, the task force shall do 7 the following: 8 a. Gather information concerning child sexual abuse 9 throughout the state. 10 b. Receive reports and testimony from individuals, 11 state and local agencies, community-based 12 organizations, and other public and private 13 organizations. 14 c. Create goals for state policy that would prevent 15 child sexual abuse. 16 d. Submit a final report with its recommendations 17 to the governor and the general assembly on or before 18 January 16, 2012. The recommendations may include 19 proposals for specific statutory changes and methods 20 to foster cooperation among state agencies and between 21 the state, local school districts, and other local 22 governments. 23 Sec. 88. RAILROAD COMPANY —— LIMITED LIABILITY. A 24 railroad company which alters facilities described in 25 section 327F.2 pursuant to a written agreement executed 26 on or before December 31, 2012, with a political 27 subdivision with a population of more than 67,800, 28 but less than 67,900, according to the 2010 certified 29 federal census, to construct a flood mitigation project 30 shall receive the limitation on liability contained 31 in section 670.4, subsection 8, for its facilities 32 described in section 327F.2 governed by the written 33 agreement for any damages caused by the alteration due 34 to a flood. 35 Sec. 89. STATE AGENCY OFFICE SUPPLIES PURCHASE, 36 EQUIPMENT PURCHASES, PRINTING AND BINDING, AND 37 MARKETING —— APPLICABILITY. The limitation on 38 expenditures made for office supplies, purchases 39 of equipment, office equipment, and equipment 40 noninventory, printing and binding, and marketing 41 implemented pursuant to 2011 Iowa Acts, House File 45, 42 section 2, does not apply to a department or agency 43 receiving a supplemental appropriation for the fiscal 44 year beginning July 1, 2010, pursuant to 2011 Iowa 45 Acts, Senate File 209, division III. 46 Sec. 90. ELECTIONS-RELATED SOFTWARE. 47 Any computer software developed by a county for 48 purposes of election activities is the property of 49 the county unless the county sells the rights to the 50 -33- S3372.3418.S (1) 84 jh 33/ 72
software. 1 Sec. 91. EFFECTIVE DATE —— 2011 IOWA ACTS, SENATE 2 FILE 205. 3 1. 2011 Iowa Acts, Senate File 205, section 3, 4 amending section 321.47, subsection 2, being deemed of 5 immediate importance, takes effect on the effective 6 date of this section of this division of this Act. 7 2. 2011 Iowa Acts, Senate File 205, section 4, 8 enacting section 321.113, subsection 5, being deemed 9 of immediate importance, takes effect on the effective 10 date of this section of this division of this Act. 11 3. 2011 Iowa Acts, Senate File 205, section 5, 12 amending section 321.121, subsection 1, paragraph “b”, 13 being deemed of immediate importance, takes effect on 14 the effective date of this section of this division of 15 this Act. 16 4. 2011 Iowa Acts, Senate File 205, section 6, 17 enacting section 321.122, subsection 1, paragraph “b”, 18 subparagraph (3), being deemed of immediate importance, 19 takes effect on the effective date of this section of 20 this division of this Act. 21 Sec. 92. Section 80B.6, subsection 1, as amended by 22 2011 Iowa Acts, Senate File 236, section 1, is amended 23 to read as follows: 24 1. An Iowa law enforcement academy council is 25 created consisting of the following thirteen fifteen 26 voting members appointed by the governor, subject to 27 confirmation by the senate, to terms of four years 28 commencing as provided in section 69.19 : 29 a. Three residents of the state. 30 b. A sheriff of a county with a population of fifty 31 thousand persons or more who is a member of the Iowa 32 state sheriffs and deputies association. 33 c. A sheriff of a county with a population of less 34 than fifty thousand persons who is a member of the Iowa 35 state sheriffs and deputies association. 36 d. A deputy sheriff of a county who is a member of 37 the Iowa state sheriffs and deputies association. 38 e. A member of the Iowa peace officers association. 39 f. A member of the Iowa state police association. 40 g. A member of the Iowa police chiefs association. 41 h. A police officer who is a member of a police 42 department of a city with a population of fifty 43 thousand persons or more. 44 i. A police officer who is a member of a police 45 department of a city with a population of less than 46 fifty thousand persons. 47 j. A member of the department of public safety. 48 k. A member of the office of motor vehicle 49 enforcement of the department of transportation. 50 -34- S3372.3418.S (1) 84 jh 34/ 72
l. An employee of a county conservation board who 1 is a certified peace officer. 2 m. A conservation peace officer employed under 3 section 456A.13. 4 Sec. 93. Section 256C.5, subsection 1, paragraph c, 5 Code 2011, is amended to read as follows: 6 c. “Preschool budget enrollment” means the figure 7 that is equal to sixty fifty percent of the actual 8 enrollment of eligible students in the preschool 9 programming provided by a school district approved 10 to participate in the preschool program on October 1 11 of the base year, or the first Monday in October if 12 October 1 falls on a Saturday or Sunday. 13 Sec. 94. Section 279.51, subsection 2, Code 2011, 14 is amended to read as follows: 15 2. a. Funds allocated under subsection 1 , 16 paragraph “b” , shall be used by the child development 17 coordinating council for the following: 18 a. (1) To continue funding for programs previously 19 funded by grants awarded under section 256A.3 and to 20 provide additional grants under section 256A.3 . The 21 council shall seek to provide grants on the basis of 22 the location within the state of children meeting 23 at-risk definitions. 24 b. (2) At the discretion of the child development 25 coordinating council, award grants for the following: 26 (1) (a) To school districts to establish programs 27 for three-year-old, four-year-old, and five-year-old 28 at-risk children which are a combination of preschool 29 and full-day kindergarten. 30 (2) (b) To provide grants to provide educational 31 support services to parents of at-risk children age 32 birth through three years. 33 b. A grantee under this subsection may direct the 34 use of moneys received to serve any qualifying child 35 ranging in age from three years old to five years old, 36 regardless of the age of population indicated on the 37 grant request in its initial year of application. A 38 grantee is encouraged to consider the degree to which 39 the program complements existing programs and services 40 for three-year-old, four-year-old, and five-year-old 41 at-risk children available in the area, including other 42 child care and preschool services, services provided 43 through a school district, and services available 44 through an area education agency. 45 Sec. 95. Section 303.19A, subsection 1, as enacted 46 by 2011 Iowa Acts, House File 267, section 2, is 47 amended to read as follows: 48 1. The state historic preservation officer shall 49 only recommend that a rural electric cooperative or a 50 -35- S3372.3418.S (1) 84 jh 35/ 72
municipal utility constructing electric distribution 1 and transmission facilities for which it is receiving 2 federal funding conduct an archeological site survey 3 of its proposed route when, based upon a review of 4 existing information on historic properties within the 5 area of potential effects of the construction, the 6 state historic preservation officer has determined 7 that a historic property, as defined by the federal 8 National Historic Preservation Act of 1966, as amended, 9 is likely to exist within the proposed route. 10 Sec. 96. Section 321J.2, subsection 4, paragraph b, 11 Code 2011, is amended to read as follows: 12 b. Assessment of a minimum fine of one thousand 13 eight hundred fifty seventy-five dollars and a maximum 14 fine of six thousand two hundred fifty dollars. 15 Surcharges and fees shall be assessed pursuant to 16 chapter 911 . 17 Sec. 97. Section 422.11S, subsection 7, paragraph 18 a, subparagraph (2), Code 2011, is amended to read as 19 follows: 20 (2) “Total approved tax credits” means for the 21 tax year beginning in the 2006 calendar year, two 22 million five hundred thousand dollars, for the tax 23 year beginning in the 2007 calendar year, five million 24 dollars, and for tax years beginning on or after 25 January 1, 2008, seven million five hundred thousand 26 dollars. However, for tax years beginning on or 27 after January 1, 2012, and only if legislation is 28 enacted by the eighty-fourth general assembly, 2011 29 session, amending section 257.8, subsections 1 and 2, 30 to establish both the state percent of growth and the 31 categorical state percent of growth for the budget 32 year beginning July 1, 2012, at three percent, “total 33 approved tax credits” means ten million dollars. 34 Sec. 98. Section 453A.35, subsection 1, Code 2011, 35 is amended to read as follows: 36 1. a. The With the exception of revenues credited 37 to the health care trust fund pursuant to paragraph 38 “b” , the proceeds derived from the sale of stamps and 39 the payment of taxes, fees, and penalties provided for 40 under this chapter , and the permit fees received from 41 all permits issued by the department, shall be credited 42 to the general fund of the state. However, of 43 b. Of the revenues generated from the tax on 44 cigarettes pursuant to section 453A.6, subsection 45 1 , and from the tax on tobacco products as specified 46 in section 453A.43, subsections 1, 2, 3, and 4 , and 47 credited to the general fund of the state under this 48 subsection , there is appropriated, annually, to the 49 health care trust fund created in section 453A.35A , the 50 -36- S3372.3418.S (1) 84 jh 36/ 72
first one hundred six million sixteen thousand four 1 hundred dollars shall be credited to the health care 2 trust fund created in section 453A.35A . 3 Sec. 99. Section 453A.35A, subsection 1, Code 2011, 4 is amended to read as follows: 5 1. A health care trust fund is created in the 6 office of the treasurer of state. The fund consists 7 of the revenues generated from the tax on cigarettes 8 pursuant to section 453A.6, subsection 1 , and from 9 the tax on tobacco products as specified in section 10 453A.43 , subsections 1, 2, 3, and 4 , that are credited 11 to the general fund of the state and appropriated to 12 the health care trust fund, annually, pursuant to 13 section 453A.35 . Moneys in the fund shall be separate 14 from the general fund of the state and shall not be 15 considered part of the general fund of the state. 16 However, the fund shall be considered a special account 17 for the purposes of section 8.53 relating to generally 18 accepted accounting principles. Moneys in the fund 19 shall be used only as specified in this section and 20 shall be appropriated only for the uses specified. 21 Moneys in the fund are not subject to section 8.33 22 and shall not be transferred, used, obligated, 23 appropriated, or otherwise encumbered, except as 24 provided in this section . Notwithstanding section 25 12C.7, subsection 2 , interest or earnings on moneys 26 deposited in the fund shall be credited to the fund. 27 Sec. 100. Section 466B.31, subsection 2, paragraph 28 a, Code 2011, is amended by adding the following new 29 subparagraphs: 30 NEW SUBPARAGRAPH . (17) One member selected by the 31 agribusiness association of Iowa. 32 NEW SUBPARAGRAPH . (18) One member selected by the 33 Iowa floodplain and stormwater management association. 34 NEW SUBPARAGRAPH . (19) One member selected by Iowa 35 rivers revival. 36 Sec. 101. Section 523I.102, subsection 6, paragraph 37 c, Code 2011, is amended to read as follows: 38 c. A pioneer cemetery. However, a pioneer 39 cemetery is a cemetery for purposes of sections 40 523I.316, 523I.317, 523I.401, and 523I.402. 41 Sec. 102. Section 537A.5, subsection 1, as enacted 42 by 2011 Iowa Acts, Senate File 396, section 1, is 43 amended to read as follows: 44 1. As used in this section , “construction contract” 45 means an agreement relating to the construction, 46 alteration, improvement, development, demolition, 47 excavation, rehabilitation, maintenance, or repair 48 of buildings, highways, roads, streets, bridges, 49 tunnels, transportation facilities, airports, water or 50 -37- S3372.3418.S (1) 84 jh 37/ 72
sewage treatment plants, power plants, or any other 1 improvements to real property in this state, including 2 shafts, wells, and structures, whether on ground, above 3 ground, or underground, and includes agreements for 4 architectural services, design services, engineering 5 services, construction services, construction 6 management services, development services, maintenance 7 services, material purchases, equipment rental, and 8 labor. “Construction contract” includes all public, 9 private, foreign, or domestic agreements as described 10 in this subsection other than such public agreements 11 relating to highways, roads, and streets. 12 Sec. 103. Section 654.4B, subsection 2, paragraph 13 b, Code 2011, is amended to read as follows: 14 b. This subsection is repealed July 1, 2011 2012 . 15 Sec. 104. APPLICABILITY. The section of this 16 division of this Act amending section 256C.5, 17 subsection 1, takes effect upon enactment, and applies 18 to budget years beginning on or after July 1, 2011. 19 Sec. 105. EFFECTIVE UPON ENACTMENT. The following 20 provision or provisions of this division of this Act, 21 being deemed of immediate importance, take effect upon 22 enactment: 23 1. The section of this division of this Act 24 amending section 303.19A. 25 2. The section of this division of this Act 26 amending section 654.4B. 27 3. The section of this division of this Act 28 appropriating moneys to the department of cultural 29 affairs for purposes of a grant for the battleship 30 Iowa, BB-61. 31 4. The section of this division of this Act 32 creating a task force on the prevention of sexual abuse 33 of children. 34 5. The section of this division of this Act 35 providing effective dates for certain provisions in 36 2011 Iowa Acts, Senate File 205. 37 6. The section in this division of this Act making 38 an appropriation to the Iowa finance authority for a 39 group home grant. 40 7. The section of this division of this Act 41 relating to a school district participating on a 42 contractual basis in a special education instructional 43 program operated by an area education agency. 44 Sec. 106. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 45 APPLICABILITY. The provision of this division of this 46 Act relating to a limitation on state agency office 47 supplies purchase, equipment purchases, printing and 48 binding, and marketing as enacted by 2011 Iowa Acts, 49 House File 45, being deemed of immediate importance, 50 -38- S3372.3418.S (1) 84 jh 38/ 72
takes effect upon enactment and applies retroactively 1 to March 7, 2011. 2 DIVISION VIII 3 APPROPRIATION TRANSFERS 4 REBUILD IOWA INFRASTRUCTURE FUND 5 Sec. 107. 2010 Iowa Acts, chapter 1184, section 26, 6 is amended to read as follows: 7 SEC. 26. There is appropriated from the rebuild 8 Iowa infrastructure fund to the department of economic 9 development for deposit in the grow Iowa values fund, 10 for the fiscal year beginning July 1, 2010, and ending 11 June 30, 2011, the following amount, notwithstanding 12 section 8.57, subsection 6 , paragraph “c”: 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 38,000,000 14 Of the moneys appropriated in this section, from 15 the amount allocated to the department of economic 16 development in accordance with 2010 Iowa Acts, chapter 17 1184, section 28, subsection 1, $1,200,000 shall 18 be used for the department’s Iowans helping Iowans 19 business assistance program. Notwithstanding section 20 8.33, moneys designated pursuant to this unnumbered 21 paragraph that remain unencumbered or unobligated at 22 the close of the fiscal year shall not revert but shall 23 remain available for expenditure for the purposes 24 designated until the close of the succeeding fiscal 25 year. 26 CASH RESERVE FUND 27 Sec. 108. 2010 Iowa Acts, chapter 1193, section 90, 28 subsection 1, is amended to read as follows: 29 1. DEPARTMENT OF HUMAN SERVICES 30 For the medical assistance program: 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $187,800,000 32 a. Of the moneys appropriated in this subsection, 33 the following amounts shall be transferred as follows: 34 (1) To the Iowa finance authority to be used for 35 the Iowans helping Iowans housing assistance program: 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,050,000 37 (2) To the department of human services to be 38 used for the unmet needs program administered by the 39 department: 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,056,603 41 b. Notwithstanding section 8.33, moneys transferred 42 pursuant to paragraph “a” that remain unencumbered 43 or unobligated at the close of the fiscal year shall 44 not revert but shall remain available for expenditure 45 for the purposes designated until the close of the 46 succeeding fiscal year. 47 Sec. 109. EFFECTIVE DATE —— APPLICABILITY. 48 1. This division of this Act being deemed of 49 immediate importance takes effect upon enactment, and 50 -39- S3372.3418.S (1) 84 jh 39/ 72
if approved by the governor on or after July 1, 2011, 1 are retroactively applicable to the date specified in 2 subsection 2. 3 2. The provisions of this division of this Act 4 providing for transfers are retroactively applicable 5 to August 27, 2010, and apply in lieu of the transfers 6 made for the same purposes by the executive branch, 7 as reported by the department of management in the 8 transfer notice to the governor and lieutenant governor 9 dated August 27, 2010. 10 DIVISION IX 11 REORGANIZATION 12 Sec. 110. NEW SECTION . 8.75 Contract services —— 13 training. 14 1. Each department, as defined in section 15 8.2, shall separately track the budget and actual 16 expenditures for contract services and for employee 17 training for each appropriation line item. 18 2. The terms of the contracts for contracted 19 services entered into or revised during the fiscal year 20 shall incorporate quality assurance and cost control 21 measures. 22 3. The employee training tracking information 23 shall be further divided into training categories. 24 Each department’s report on training tracking shall 25 specifically address the use of electronically based 26 training. 27 4. Each department shall report to the legislative 28 services agency on January 15 and July 15 of each year 29 concerning the budget, expenditure, quality assurance, 30 and cost control information addressed by this section 31 for the previous six calendar months. 32 Sec. 111. NEW SECTION . 8A.319 State government 33 purchasing efforts —— department of administrative 34 services. 35 In order to facilitate efficient and cost-effective 36 purchasing, the department of administrative services 37 shall do the following: 38 1. Require state agencies to provide the department 39 with a report regarding planned purchases on an annual 40 basis and to report on an annual basis regarding 41 efforts to standardize products and services within 42 their own agencies and with other state agencies. 43 2. Require state employees who conduct bids for 44 services to receive training on an annual basis about 45 procurement rules and procedures and procurement best 46 practices. 47 3. Identify procurement compliance employees within 48 the department. 49 4. Review the process and basis for establishing 50 -40- S3372.3418.S (1) 84 jh 40/ 72
departmental fees for purchasing. 1 5. Establish a work group to collaborate on best 2 practices to implement the best cost savings for the 3 state concerning purchasing. 4 6. Explore interstate and intergovernmental 5 purchasing opportunities and encourage the legislative 6 and judicial branches to participate in consolidated 7 purchasing and efficiencies wherever possible. 8 7. Expand the use of procurement cards throughout 9 state government to facilitate purchasing of items by 10 state agencies. 11 Sec. 112. DEPARTMENT OF ADMINISTRATIVE SERVICES 12 INFORMATION TECHNOLOGY —— UTILIZATION BY LEGISLATIVE 13 AND JUDICIAL BRANCH. The department of administrative 14 services shall consult with and explore opportunities 15 with the legislative and judicial branches of 16 government relative to the providing of information 17 technology services to those branches of government. 18 Sec. 113. STATE AGENCY ELECTRONIC RENEWAL 19 NOTICES. State agencies, as defined in section 8A.101, 20 should, to the greatest extent possible, utilize 21 electronic mail or similar electronic means to notify 22 holders of licenses or permits issued by that state 23 agency that the license or permit needs to be renewed. 24 The chief information officer of the state shall assist 25 state agencies in implementing the directive in this 26 section. 27 Sec. 114. STATE AGENCY EFFICIENCY EFFORTS. 28 1. LEAN EFFORTS. State agencies shall budget for 29 and plan to conduct lean projects as described in 30 section 8.70. Each state agency shall coordinate its 31 activities with the office of lean enterprise created 32 in section 8.70 in developing plans to conduct lean 33 projects. 34 2. SHARED RESOURCES. State agencies are encouraged 35 to share resources and services, including staff, 36 training, and educational services, to the greatest 37 extent possible in order to best fulfill the duties of 38 each agency at the least cost. 39 Sec. 115. JOINT APPROPRIATIONS SUBCOMMITTEES —— 40 REVIEW OF AGENCY FEES. Each joint appropriations 41 subcommittee of the general assembly shall examine and 42 review on an annual basis the fees charged by state 43 agencies under the purview of that joint appropriations 44 subcommittee. 45 Sec. 116. DEPARTMENT OF ADMINISTRATIVE SERVICES —— 46 STREAMLINED HIRING. The department of administrative 47 services shall, in consultation with the department of 48 management, examine the process by which state agencies 49 hire personnel with the goal of simplifying and 50 -41- S3372.3418.S (1) 84 jh 41/ 72
reducing the steps needed for state agencies to hire 1 personnel. The department shall provide information 2 to the general assembly concerning steps taken to 3 implement a more streamlined hiring process and any 4 recommendations for legislative action. 5 Sec. 117. TOBACCO RETAIL COMPLIANCE CHECKS. For 6 the fiscal year beginning July 1, 2011, and ending June 7 30, 2012, the terms of a chapter 28D agreement, entered 8 into between the division of tobacco use prevention 9 and control of the department of public health and 10 the alcoholic beverages division of the department of 11 commerce, governing compliance checks conducted to 12 ensure licensed retail tobacco outlet conformity with 13 tobacco laws, regulations, and ordinances relating to 14 persons under eighteen years of age, shall restrict the 15 number of such checks to one check per retail outlet, 16 and one additional check for any retail outlet found to 17 be in violation during the first check. 18 Sec. 118. DEPARTMENT OF ADMINISTRATIVE SERVICES 19 —— CENTRALIZED PAYROLL SYSTEM. The department of 20 administrative services shall examine the possibility 21 of merging all state payroll systems into the 22 centralized payroll system operated by the department. 23 The department shall consult with those entities 24 of state government not utilizing the centralized 25 payroll system, including but not limited to the state 26 department of transportation, about strategies for 27 encouraging utilization of the state’s centralized 28 payroll system and by identifying those barriers 29 preventing merging of the payroll systems. The 30 department shall provide information to the joint 31 appropriations subcommittee on administration and 32 regulation concerning efforts by the department to 33 merge payroll systems and any recommendations for 34 legislative action to encourage, or eliminate barriers 35 to, the provision of payroll services by the department 36 to other state agencies. 37 DIVISION X 38 MEDICATION THERAPY MANAGEMENT 39 Sec. 119. 2010 Iowa Acts, chapter 1193, section 40 166, subsections 2 and 3, are amended to read as 41 follows: 42 2. a. Prior to July 1, 2010, the department of 43 administrative services shall utilize a request for 44 proposals process to contract for the provision of 45 medication therapy management services beginning 46 July 1, 2010, and prior to July 1, 2011, shall amend 47 the contract to continue the provision of medication 48 therapy management services beginning July 1, 2011, 49 for eligible employees who meet any of the following 50 -42- S3372.3418.S (1) 84 jh 42/ 72
criteria: 1 (1) An individual who takes four or more 2 prescription drugs to treat or prevent two or more 3 chronic medical conditions. 4 (2) An individual with a prescription drug therapy 5 problem who is identified by the prescribing physician 6 or other appropriate prescriber, and referred to a 7 pharmacist for medication therapy management services. 8 (3) An individual who meets other criteria 9 established by the third-party payment provider 10 contract, policy, or plan. 11 b. The department of administrative services shall 12 utilize an advisory committee comprised of an equal 13 number of physicians and pharmacists to provide advice 14 and oversight regarding the request for proposals and 15 evaluation processes. The department shall appoint the 16 members of the advisory council based upon designees 17 of the Iowa pharmacy association, the Iowa medical 18 society, and the Iowa osteopathic medical association. 19 c. b. The contract shall require the company 20 to provide annual reports to the general assembly 21 detailing the costs, savings, estimated cost avoidance 22 and return on investment, and patient outcomes 23 related to the medication therapy management services 24 provided. The company shall guarantee demonstrated 25 annual savings, including any savings associated with 26 cost avoidance at least equal to the program’s costs 27 with any shortfall amount refunded to the state. As 28 a proof of concept in the program for the period 29 beginning July 1, 2010, and ending June 30, 2011, the 30 company shall offer a dollar-for-dollar guarantee for 31 drug product costs savings alone. Prior to entering 32 into a contract with a company, the department and 33 the company shall agree on the terms, conditions, 34 and applicable measurement standards associated 35 with the demonstration of savings. The department 36 shall verify the demonstrated savings reported by 37 the company was performed in accordance with the 38 agreed upon measurement standards. The company shall 39 be prohibited from using the company’s employees to 40 provide the medication therapy management services and 41 shall instead be required to contract with licensed 42 pharmacies, pharmacists, or physicians. 43 d. The fees for pharmacist-delivered medication 44 therapy management services shall be separate from 45 the reimbursement for prescription drug product or 46 dispensing services; shall be determined by each 47 third-party payment provider contract, policy, or plan; 48 and must be reasonable based on the resources and time 49 required to provide the service. 50 -43- S3372.3418.S (1) 84 jh 43/ 72
e. A fee shall be established for physician 1 reimbursement for services delivered for medication 2 therapy management as determined by each third-party 3 payment provider contract, policy, or plan, and must be 4 reasonable based on the resources and time required to 5 provide the service. 6 f. If any part of the medication therapy management 7 plan developed by a pharmacist incorporates services 8 which are outside the pharmacist’s independent scope 9 of practice including the initiation of therapy, 10 modification of dosages, therapeutic interchange, or 11 changes in drug therapy, the express authorization 12 of the individual’s physician or other appropriate 13 prescriber is required. 14 g. For the contract period beginning July 1, 2011, 15 the department shall utilize the services of the 16 college of pharmacy at a state university to validate 17 reported drug cost savings. 18 h. The results of the pilot program for the period 19 beginning July 1, 2010, and ending December 31, 2011, 20 shall be submitted to the general assembly no later 21 than March 1, 2012. 22 3. This section is repealed December 31, 2011 2012 . 23 Sec. 120. TRANSFER —— MEDICATION THERAPY MANAGEMENT 24 PROGRAM. There is transferred $510,000 from the 25 fees collected by the board of pharmacy pursuant to 26 chapter 155A and retained by the board pursuant to the 27 authority granted in section 147.82 to the department 28 of administrative services for the fiscal year 29 beginning July 1, 2011, and ending June 30, 2012, to be 30 used to be used for the medication therapy management 31 program. 32 Sec. 121. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 33 APPLICABILITY. This division of this Act, being deemed 34 of immediate importance, takes effect upon enactment, 35 and is retroactively applicable to June 15, 2011. 36 DIVISION XI 37 EARNED INCOME TAX CREDIT 38 Sec. 122. Section 422.12B, subsection 1, Code 2011, 39 is amended to read as follows: 40 1. The taxes imposed under this division less the 41 credits allowed under section 422.12 shall be reduced 42 by an earned income credit equal to seven ten percent 43 of the federal earned income credit provided in section 44 32 of the Internal Revenue Code. Any credit in excess 45 of the tax liability is refundable. 46 Sec. 123. RETROACTIVE APPLICABILITY. This division 47 of this Act applies retroactively to January 1, 2011, 48 for tax years beginning on or after that date. 49 DIVISION XII 50 -44- S3372.3418.S (1) 84 jh 44/ 72
REGULAR PROGRAM AND CATEGORICAL STATE PERCENT 1 OF GROWTH FOR EDUCATION —— FY 2012-2013 2 Sec. 124. Section 257.8, subsection 1, Code 2011, 3 is amended to read as follows: 4 1. State percent of growth. The state percent of 5 growth for the budget year beginning July 1, 2009, is 6 four percent. The state percent of growth for the 7 budget year beginning July 1, 2010, is two percent. 8 The state percent of growth for the budget year 9 beginning July 1, 2012, is three percent. The state 10 percent of growth for each subsequent budget year shall 11 be established by statute which shall be enacted within 12 thirty days of the submission in the year preceding the 13 base year of the governor’s budget under section 8.21 . 14 The establishment of the state percent of growth for 15 a budget year shall be the only subject matter of the 16 bill which enacts the state percent of growth for a 17 budget year. 18 Sec. 125. Section 257.8, subsection 2, Code 2011, 19 is amended to read as follows: 20 2. Categorical state percent of growth. The 21 categorical state percent of growth for the budget 22 year beginning July 1, 2010, is two percent. The 23 categorical state percent of growth for the budget 24 year beginning July 1, 2012, is three percent. The 25 categorical state percent of growth for each budget 26 year shall be established by statute which shall 27 be enacted within thirty days of the submission in 28 the year preceding the base year of the governor’s 29 budget under section 8.21 . The establishment of the 30 categorical state percent of growth for a budget year 31 shall be the only subject matter of the bill which 32 enacts the categorical state percent of growth for a 33 budget year. The categorical state percent of growth 34 may include state percents of growth for the teacher 35 salary supplement, the professional development 36 supplement, and the early intervention supplement. 37 Sec. 126. CODE SECTION 257.8 —— APPLICABILITY. The 38 requirements of section 257.8 regarding the time period 39 of enactment and the subject matter of the legislation 40 establishing the state percent of growth and the 41 categorical state percent of growth for a budget year 42 are not applicable to the division. The requirements 43 of section 257.8 regarding enactment of the regular 44 program state percent of growth and categorical state 45 percent of growth within thirty days of the submission 46 in the year preceding the base year of the governor’s 47 budget and the requirements that the subject matter 48 of each bill establishing the state percent of growth 49 or the categorical state percent of growth be the 50 -45- S3372.3418.S (1) 84 jh 45/ 72
only subject matter of the bill do not apply to this 1 division of this Act. 2 Sec. 127. APPLICABILITY. This division of this Act 3 is applicable for computing state aid under the state 4 school foundation program for the school budget year 5 beginning July 1, 2012. 6 DIVISION XIII 7 WITHHOLDING AGREEMENTS 8 Sec. 128. Section 403.19A, subsection 1, paragraphs 9 c and f, Code 2011, are amended to read as follows: 10 c. “Employer” means a business creating or 11 retaining targeted jobs in an urban renewal area of a 12 pilot project city pursuant to a withholding agreement. 13 f. “Targeted job” means a job in a business which 14 is or will be located in an urban renewal area of a 15 pilot project city that pays a wage at least equal to 16 the countywide average wage. “Targeted job” includes 17 new or retained jobs from Iowa business expansions 18 or retentions within the city limits of the pilot 19 project city and those jobs resulting from established 20 out-of-state businesses, as defined by the department 21 of economic development, moving to or expanding in 22 Iowa. 23 Sec. 129. Section 403.19A, subsection 3, paragraph 24 c, subparagraph (1), Code 2011, is amended to read as 25 follows: 26 (1) The pilot project city shall enter into a 27 withholding agreement with each employer concerning 28 the targeted jobs withholding credit. The withholding 29 agreement shall provide for the total amount of 30 withholding tax credits awarded. An agreement shall 31 not provide for an amount of withholding credits that 32 exceeds the amount of the qualifying investment made in 33 the project. An agreement shall not be entered into by 34 a pilot project city with a business currently located 35 in this state unless the business either creates or 36 retains ten new jobs or makes a qualifying investment 37 of at least five hundred thousand dollars within 38 the urban renewal area. The withholding agreement 39 may have a term of up to ten years. An employer 40 shall not be obligated to enter into a withholding 41 agreement. An agreement shall not be entered into with 42 an employer not already located in a pilot project 43 city when another Iowa community is competing for the 44 same project and both the pilot project city and the 45 other Iowa community are seeking assistance from the 46 department. 47 Sec. 130. Section 403.19A, subsection 3, paragraph 48 f, Code 2011, is amended to read as follows: 49 f. If the employer ceases to meet the requirements 50 -46- S3372.3418.S (1) 84 jh 46/ 72
of the withholding agreement, the agreement shall be 1 terminated and any withholding tax credits for the 2 benefit of the employer shall cease. However, in 3 regard to the number of new jobs that are to be created 4 or retained , if the employer has met the number of 5 new jobs to be created or retained pursuant to the 6 withholding agreement and subsequently the number of 7 new jobs falls below the required level, the employer 8 shall not be considered as not meeting the new job 9 requirement until eighteen months after the date of the 10 decrease in the number of new jobs created or retained . 11 Sec. 131. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 12 APPLICABILITY. This division of this Act, being 13 deemed of immediate importance, takes effect upon 14 enactment and applies retroactively to July 1, 2006, 15 for agreements entered into on or after that date. 16 DIVISION XIV 17 SCHOOL EMPLOYEE MISCONDUCT 18 Sec. 132. Section 272.2, subsection 1, paragraph 19 b, Code 2011, is amended by striking the paragraph and 20 inserting in lieu thereof the following: 21 b. Provide annually to any person who holds a 22 license, certificate, authorization, or statement of 23 recognition issued by the board, training relating 24 to the knowledge and understanding of the board’s 25 code of professional conduct and ethics. The board 26 shall develop a curriculum that addresses the code of 27 professional conduct and ethics and shall annually 28 provide regional training opportunities throughout the 29 state. 30 Sec. 133. Section 272.15, subsection 1, Code 2011, 31 is amended to read as follows: 32 1. a. The board of directors of a school district 33 or area education agency, the superintendent of a 34 school district or the chief administrator of an 35 area education agency, and the authorities in charge 36 of a nonpublic school shall report to the board the 37 nonrenewal or termination, for reasons of alleged or 38 actual misconduct, of a person’s contract executed 39 under sections 279.12 , 279.13 , 279.15 through 279.21 , 40 279.23 , and 279.24 , and the resignation of a person 41 who holds a license, certificate, or authorization 42 issued by the board as a result of or following an 43 incident or allegation of misconduct that, if proven, 44 would constitute a violation of the rules adopted by 45 the board to implement section 272.2, subsection 14 , 46 paragraph “b” , subparagraph (1), when the board or 47 reporting official has a good faith belief that the 48 incident occurred or the allegation is true. The 49 board may deny a license or revoke the license of an 50 -47- S3372.3418.S (1) 84 jh 47/ 72
administrator if the board finds by a preponderance 1 of the evidence that the administrator failed to 2 report the termination or resignation of a school 3 employee holding a license, certificate, statement of 4 professional recognition, or coaching authorization, 5 for reasons of alleged or actual misconduct, as defined 6 by this section. 7 b. Information reported to the board in accordance 8 with this section is privileged and confidential, and 9 except as provided in section 272.13 , is not subject to 10 discovery, subpoena, or other means of legal compulsion 11 for its release to a person other than the respondent 12 and the board and its employees and agents involved in 13 licensee discipline, and is not admissible in evidence 14 in a judicial or administrative proceeding other 15 than the proceeding involving licensee discipline. 16 The board shall review the information reported to 17 determine whether a complaint should be initiated. In 18 making that determination, the board shall consider the 19 factors enumerated in section 272.2, subsection 14 , 20 paragraph “a” . 21 c. For purposes of this section , unless the context 22 otherwise requires, “misconduct” means an action 23 disqualifying an applicant for a license or causing 24 the license of a person to be revoked or suspended 25 in accordance with the rules adopted by the board to 26 implement section 272.2, subsection 14 , paragraph “b” , 27 subparagraph (1). 28 Sec. 134. Section 280.17, Code 2011, is amended to 29 read as follows: 30 280.17 Procedures for handling child abuse reports. 31 1. The board of directors of a public school 32 district and the authorities in control charge of 33 a nonpublic school shall prescribe procedures, in 34 accordance with the guidelines contained in the model 35 policy developed by the department of education in 36 consultation with the department of human services, 37 and adopted by the department of education pursuant 38 to chapter 17A , for the handling of reports of child 39 abuse, as defined in section 232.68, subsection 2 , 40 paragraph “a” , “c” , or “e” , alleged to have been 41 committed by an employee or agent of the public or 42 nonpublic school. 43 2. a. The board of directors of a school district 44 and the authorities in charge of an accredited 45 nonpublic school shall place on administrative leave a 46 school employee who is the subject of an investigation 47 of an alleged incident of abuse of a student conducted 48 in accordance with 281 IAC 102. 49 b. If the results of an investigation of abuse of 50 -48- S3372.3418.S (1) 84 jh 48/ 72
a student by a school employee who holds a license, 1 certificate, authorization, or statement of recognition 2 issued by the board of educational examiners finds 3 that the school employee’s conduct constitutes a crime 4 under any other statute, the board or the authorities, 5 as appropriate, shall report the results of the 6 investigation to the board of educational examiners. 7 Sec. 135. Section 280.27, Code 2011, is amended to 8 read as follows: 9 280.27 Reporting violence —— immunity. 10 An employee of a school district, an accredited 11 nonpublic school, or an area education agency who 12 participates in good faith and acts reasonably in 13 the making of a report to, or investigation by, an 14 appropriate person or agency regarding violence, 15 threats of violence, physical or sexual abuse of a 16 student, or other inappropriate activity against a 17 school employee or student in a school building, on 18 school grounds, or at a school-sponsored function shall 19 be immune from civil or criminal liability relating 20 to such action, as well as for participating in any 21 administrative or judicial proceeding resulting from or 22 relating to the report or investigation. 23 DIVISION XV 24 STATE FAIR AUTHORITY 25 Sec. 136. Section 173.1, subsection 4, Code 2011, 26 is amended to read as follows: 27 4. A treasurer to be elected by the board who shall 28 serve as a nonvoting member from the elected directors . 29 Sec. 137. REPEAL. Section 173.12, Code 2011, is 30 repealed. 31 DIVISION XVI 32 CONTROLLED SUBSTANCES 33 Sec. 138. CONTROLLED SUBSTANCE COLLECTION AND 34 DISPOSAL PROGRAM. A person in possession of or a 35 retailer selling a controlled substance designated 36 in section 124.204, subsection 4, paragraph “ai”, 37 subparagraphs (1) through (4), if enacted, shall 38 be required to transfer such controlled substance 39 to the department of public safety for destruction. 40 The department of public safety shall establish a 41 controlled substance collection and disposal program 42 for a controlled substance designated in section 43 124.204, subsection 4, paragraph “ai”, subparagraphs 44 (1) through (4). The department of public safety 45 may partner with a third party, including a local 46 enforcement agency, to implement and administer the 47 program. The program shall be dissolved thirty days 48 after the enactment date of section 124.204, subsection 49 4, paragraph “ai”, subparagraphs (1) through (4). 50 -49- S3372.3418.S (1) 84 jh 49/ 72
Sec. 139. APPLICABILITY —— CRIMINAL 1 PENALTIES. Criminal penalties do not apply to 2 violations associated with the substances designated 3 controlled substances in section 124.204, subsection 4 4, paragraph “ai”, subparagraphs (1) through (4), if 5 enacted, until thirty days after the enactment date 6 of section 124.204, subsection 4, paragraph “ai”, 7 subparagraphs (1) through (4). 8 Sec. 140. 2011 Iowa Acts, Senate File 510, section 9 28, if enacted, is amended to read as follows: 10 SEC. 28. EFFECTIVE DATE. The following provision 11 of this division of this Act takes effect thirty days 12 after enactment , notwithstanding section 3.7 of this 13 Act or thirty days after the enactment of 2011 Iowa 14 Acts, Senate File 538, if enacted, whichever is later : 15 The section of this division of this Act amending 16 enacting section 124.204, subsection 4, paragraph “ai”, 17 subparagraphs (1) through (4). 18 Sec. 141. 2011 Iowa Acts, Senate File 510, section 19 29, if enacted, is amended to read as follows: 20 SEC. 29. EFFECTIVE UPON ENACTMENT. The following 21 provision of this division of this Act, being deemed 22 of immediate importance, and notwithstanding section 23 3.7 takes effect upon enactment of this Act or upon 24 enactment of 2011 Iowa Acts, Senate File 538, if 25 enacted, whichever is later : 26 The section of this Act amending enacting section 27 124.204, subsection 4, paragraph “ai”, subparagraph 28 (5). 29 Sec. 142. EFFECTIVE UPON ENACTMENT. This division 30 of this Act, being deemed of immediate importance, 31 takes effect upon enactment of this Act or upon the 32 enactment of 2011 Iowa Acts, Senate File 510, if 33 enacted, whichever is later. 34 DIVISION XVII 35 RADIOS 36 Sec. 143. 2011 Iowa Acts, Senate File 509, section 37 22, subsections 2 and 3, if enacted, are amended to 38 read as follows: 39 2. Of the amount appropriated in subsection 1, 40 the department of natural resources may enter into 41 a public-private partnership, through a competitive 42 bidding process, for the provision of the statewide 43 network and the purchase of compatible equipment. The 44 mobile radios purchased by the department pursuant 45 to subsection 1 shall be compatible with a statewide 46 public safety radio network created pursuant to 47 legislation enacted by the 2011 session of the general 48 assembly. The department shall purchase the mobile 49 radios after conducting a competitive bidding process. 50 -50- S3372.3418.S (1) 84 jh 50/ 72
3. On or before January 13, 2012, the department of 1 natural resources in cooperation with the department of 2 public safety shall provide a report to the legislative 3 services agency and the department of management. 4 The report shall detail the status of the moneys 5 appropriated in subsection 1 and shall include the 6 estimated needs of the department of natural resources 7 to achieve interoperability and to meet the federal 8 narrowbanding mandate, and any changes in estimated 9 costs to meet those needs , and the status of requests 10 for proposals to develop a public-private partnership . 11 Sec. 144. EFFECTIVE UPON ENACTMENT. This division 12 of this Act, being deemed of immediate importance, 13 takes effect upon enactment and, if approved by 14 the governor on or after July 1, 2011, shall apply 15 retroactively to June 30, 2011. 16 DIVISION XVIII 17 BUSINESS PROPERTY TAX CREDITS 18 Sec. 145. Section 331.512, Code 2011, is amended by 19 adding the following new subsection: 20 NEW SUBSECTION . 13A. Carry out duties relating to 21 the business property tax credit as provided in chapter 22 426C. 23 Sec. 146. Section 331.559, Code 2011, is amended by 24 adding the following new subsection: 25 NEW SUBSECTION . 14A. Carry out duties relating to 26 the business property tax credit as provided in chapter 27 426C. 28 Sec. 147. NEW SECTION . 426C.1 Definitions. 29 1. For the purposes of this chapter, unless the 30 context otherwise requires: 31 a. “Contiguous parcels” means any of the following: 32 (1) Parcels that share one or more common 33 boundaries. 34 (2) Parcels within the same building or structure 35 regardless of whether the parcels share one or more 36 common boundaries. 37 (3) Improvements to the land that are situated on 38 one or more parcels of land that are assessed and taxed 39 separately from the improvements if the parcels of land 40 upon which the improvements are situated share one or 41 more common boundaries. 42 b. “Department” means the department of revenue. 43 c. “Fund” means the business property tax credit 44 fund created in section 426C.2. 45 d. “Parcel” means as defined in section 445.1. 46 e. “Property unit” means contiguous parcels all of 47 which are located within the same county, with the same 48 property tax classification, each of which contains 49 permanent improvements, are owned by the same person, 50 -51- S3372.3418.S (1) 84 jh 51/ 72
and are operated by that person for a common use and 1 purpose. 2 2. For purposes of this chapter, two or more 3 parcels are considered to be owned by the same person 4 if the owners of the parcels are business entities that 5 share common ownership of each entity in an amount 6 equal to or in excess of fifty percent. 7 Sec. 148. NEW SECTION . 426C.2 Business property 8 tax credit fund —— appropriation. 9 1. A business property tax credit fund is created 10 in the state treasury under the authority of the 11 department. For the fiscal year beginning July 1, 12 2012, there is appropriated from the general fund of 13 the state to the department to be credited to the 14 fund, the sum of fifty million dollars to be used 15 for business property tax credits authorized in this 16 chapter. For the fiscal year beginning July 1, 2013, 17 and each fiscal year thereafter, there is appropriated 18 from the general fund of the state to the department 19 to be credited to the fund an amount equal to the 20 total amount appropriated by the general assembly to 21 the fund in the previous fiscal year. In addition, 22 the sum of fifty million dollars shall be added to the 23 appropriation in each fiscal year beginning on or after 24 July 1, 2013, if the revenue estimating conference 25 certifies during its final meeting of the calendar year 26 ending prior to the beginning of the fiscal year that 27 the total amount of general fund revenues collected 28 during the fiscal year ending during such calendar year 29 was at least one hundred four percent of the total 30 amount of general fund revenues collected during the 31 previous fiscal year. However, the total appropriation 32 to the fund shall not exceed two hundred million 33 dollars for any one fiscal year. 34 2. Notwithstanding section 12C.7, subsection 2, 35 interest or earnings on moneys deposited in the fund 36 shall be credited to the fund. Moneys in the fund are 37 not subject to the provisions of section 8.33 and shall 38 not be transferred, used, obligated, appropriated, 39 or otherwise encumbered except as provided in this 40 chapter. 41 Sec. 149. NEW SECTION . 426C.3 Claims for credit. 42 1. Each person who wishes to claim the credit 43 allowed under this chapter shall obtain the appropriate 44 forms from the assessor and file the claim with the 45 assessor. The director of revenue shall prescribe 46 suitable forms and instructions for such claims, and 47 make such forms and instructions available to the 48 assessors. 49 2. a. Claims for the business property tax credit 50 -52- S3372.3418.S (1) 84 jh 52/ 72
shall be filed not later than March 15 preceding the 1 fiscal year during which the taxes for which the credit 2 is claimed are due and payable. 3 b. A claim filed after the deadline for filing 4 claims shall be considered as a claim for the following 5 year. 6 3. Upon the filing of a claim and allowance of the 7 credit, the credit shall be allowed on the parcel or 8 property unit for successive years without further 9 filing as long as the parcel or property unit satisfies 10 the requirements for the credit. If the parcel or 11 property unit owner ceases to qualify for the credit 12 under this chapter, the owner shall provide written 13 notice to the assessor by the date for filing claims 14 specified in subsection 2 following the date on which 15 the parcel or property unit ceases to qualify for the 16 credit. 17 4. When all or a portion of a parcel or property 18 unit that is allowed a credit under this chapter is 19 sold, transferred, or ownership otherwise changes, the 20 buyer, transferee, or new owner who wishes to receive 21 the credit shall refile the claim for credit. When a 22 portion of a parcel or property unit that is allowed 23 a credit under this chapter is sold, transferred, or 24 ownership otherwise changes, the owner of the portion 25 of the parcel or property unit for which ownership did 26 not change shall refile the claim for credit. 27 5. The assessor shall remit the claims for 28 credit to the county auditor with the assessor’s 29 recommendation for allowance or disallowance. If 30 the assessor recommends disallowance of a claim, 31 the assessor shall submit the reasons for the 32 recommendation, in writing, to the county auditor. The 33 county auditor shall forward the claims to the board 34 of supervisors. The board shall allow or disallow the 35 claims. 36 6. For each claim and allowance of a credit for 37 a property unit, the county auditor shall calculate 38 the average of all consolidated levy rates applicable 39 to the several parcels within the property unit. All 40 claims for credit which have been allowed by the board 41 of supervisors, the actual value of the improvements 42 to such parcels and property units applicable to 43 the fiscal year for which the credit is claimed 44 that are subject to assessment and taxation prior to 45 imposition of any applicable assessment limitation, 46 the consolidated levy rates for such parcels and the 47 average consolidated levy rates for such property units 48 applicable to the fiscal year for which the credit is 49 claimed, and the taxing districts in which the parcel 50 -53- S3372.3418.S (1) 84 jh 53/ 72
or property unit is located, shall be certified on or 1 before June 15, in each year, by the county auditor to 2 the department. 3 7. The assessor shall maintain a permanent file of 4 current business property tax credits. The assessor 5 shall file a notice of transfer of property for which a 6 credit has been allowed when notice is received from 7 the office of the county recorder, from the person 8 who sold or transferred the property, or from the 9 personal representative of a deceased property owner. 10 The county recorder shall give notice to the assessor 11 of each transfer of title filed in the recorder’s 12 office. The notice from the county recorder shall 13 describe the property transferred, the name of the 14 person transferring title to the property, and the name 15 of the person to whom title to the property has been 16 transferred. 17 Sec. 150. NEW SECTION . 426C.4 Eligibility and 18 amount of credit. 19 1. Each parcel classified and taxed as commercial 20 property, industrial property, or railway property 21 under chapter 434, and improved with permanent 22 construction, is eligible for a credit under this 23 chapter. A person may claim and receive one credit 24 under this chapter for each eligible parcel unless 25 the parcel is part of a property unit. A person 26 may only claim and receive one credit under this 27 chapter for each property unit. A credit approved 28 for a property unit shall be allocated to the several 29 parcels within the property unit in the proportion 30 that each parcel’s total amount of property taxes due 31 and payable attributable to the improvements bears to 32 the total amount of property taxes due and payable 33 attributable to the improvements for the property unit. 34 Only property units comprised of commercial property, 35 comprised of industrial property, or comprised of 36 railway property under chapter 434 are eligible for a 37 credit under this chapter. 38 2. Using the actual value of the improvements and 39 the consolidated levy rate for each parcel or the 40 average consolidated levy rate for each property unit, 41 as certified by the county auditor to the department 42 under section 426C.3, subsection 6, the department 43 shall calculate, for each fiscal year, an initial 44 amount of actual value of improvements for use in 45 determining the amount of the credit for each such 46 parcel or property unit so as to provide the maximum 47 possible credit according to the credit formula and 48 limitations under subsection 3, and to provide a 49 total dollar amount of credits against the taxes due 50 -54- S3372.3418.S (1) 84 jh 54/ 72
and payable in the fiscal year equal to ninety-eight 1 percent of the moneys in the fund following the deposit 2 of the total appropriation for the fiscal year. 3 3. a. The amount of the credit for each parcel or 4 property unit for which a claim for credit under this 5 chapter has been approved shall be calculated under 6 paragraph “b” using the lesser of the initial amount 7 of actual value of the improvements determined by the 8 department under subsection 2, and the actual value 9 of the improvements to the parcel or property unit as 10 certified by the county auditor under section 426C.3, 11 subsection 6. 12 b. The amount of the credit for each parcel or 13 property unit for which a claim for credit under 14 this chapter has been approved shall be equal to the 15 amount of actual value determined under paragraph “a” 16 multiplied by the difference, stated as a percentage, 17 between the assessment limitation applicable to 18 the parcel or property unit under section 441.21, 19 subsection 5, and the assessment limitation applicable 20 to residential property under section 441.21, 21 subsection 4, divided by one thousand dollars, and then 22 multiplied by the consolidated levy rate or average 23 consolidated levy rate per one thousand dollars of 24 taxable value applicable to the parcel or property unit 25 for the fiscal year for which the credit is claimed as 26 certified by the county auditor under section 426C.3, 27 subsection 6. 28 Sec. 151. NEW SECTION . 426C.5 Payment to counties. 29 1. Annually the department shall certify to the 30 county auditor of each county the amounts of the 31 business property tax credits allowed in the county. 32 Each county auditor shall then enter the credits 33 against the tax levied on each eligible parcel or 34 property unit in the county, designating on the tax 35 lists the credit as being from the fund. Each taxing 36 district shall receive its share of the business 37 property tax credit allowed on each eligible parcel 38 or property unit in such taxing district, in the 39 proportion that the levy made by such taxing district 40 upon the parcel or property unit bears to the total 41 levy upon the parcel or property unit by all taxing 42 districts imposing a property tax in such taxing 43 district. However, the several taxing districts 44 shall not draw the moneys so credited until after the 45 semiannual allocations have been received by the county 46 treasurer, as provided in this section. Each county 47 treasurer shall show on each tax receipt the amount of 48 credit received from the fund. 49 2. The director of the department of administrative 50 -55- S3372.3418.S (1) 84 jh 55/ 72
services shall issue warrants on the fund payable to 1 the county treasurers of the several counties of the 2 state under this chapter. 3 3. The amount due each county shall be paid in two 4 payments on November 15 and March 15 of each fiscal 5 year, drawn upon warrants payable to the respective 6 county treasurers. The two payments shall be as nearly 7 equal as possible. 8 Sec. 152. NEW SECTION . 426C.6 Appeals. 9 1. If the board of supervisors disallows a claim 10 for credit under section 426C.3, subsection 5, the 11 board of supervisors shall send written notice, by 12 mail, to the claimant at the claimant’s last known 13 address. The notice shall state the reasons for 14 disallowing the claim for the credit. The board of 15 supervisors is not required to send notice that a claim 16 for credit is disallowed if the claimant voluntarily 17 withdraws the claim. Any person whose claim is denied 18 under the provisions of this chapter may appeal from 19 the action of the board of supervisors to the district 20 court of the county in which the parcel or property 21 unit is located by giving written notice of such appeal 22 to the county auditor within twenty days from the date 23 of mailing of notice of such action by the board of 24 supervisors. 25 2. If any claim for credit has been denied by the 26 board of supervisors, and such action is subsequently 27 reversed on appeal, the credit shall be allowed on the 28 applicable parcel or property unit, and the director of 29 revenue, the county auditor, and the county treasurer 30 shall provide the credit and change their books and 31 records accordingly. In the event the appealing 32 taxpayer has paid one or both of the installments of 33 the tax payable in the year or years in question, 34 remittance shall be made to such taxpayer of the amount 35 of such credit. The amount of such credit awarded on 36 appeal shall be allocated and paid from the balance 37 remaining in the fund. 38 Sec. 153. NEW SECTION . 426C.7 Audit —— denial. 39 1. If on the audit of a credit provided under this 40 chapter, the director of revenue determines the amount 41 of the credit to have been incorrectly calculated or 42 that the credit is not allowable, the director shall 43 recalculate the credit and notify the taxpayer and the 44 county auditor of the recalculation or denial and the 45 reasons for it. The director shall not adjust a credit 46 after three years from October 31 of the year in which 47 the claim for the credit was filed. If the credit has 48 been paid, the director shall give notification to the 49 taxpayer, the county treasurer, and the applicable 50 -56- S3372.3418.S (1) 84 jh 56/ 72
assessor of the recalculation or denial of the credit 1 and the county treasurer shall proceed to collect the 2 tax owed in the same manner as other property taxes due 3 and payable are collected, if the parcel or property 4 unit for which the credit was allowed is still owned 5 by the taxpayer. If the parcel or property unit 6 for which the credit was allowed is not owned by the 7 taxpayer, the amount may be recovered from the taxpayer 8 by assessment in the same manner that income taxes are 9 assessed under sections 422.26 and 422.30. The amount 10 of such erroneous credit, when collected, shall be 11 deposited in the fund. 12 2. The taxpayer or board of supervisors may 13 appeal any decision of the director of revenue to the 14 state board of tax review pursuant to section 421.1, 15 subsection 5. The taxpayer, the board of supervisors, 16 or the director of revenue may seek judicial review 17 of the action of the state board of tax review in 18 accordance with chapter 17A. 19 Sec. 154. NEW SECTION . 426C.8 False claim —— 20 penalty. 21 A person who makes a false claim for the purpose of 22 obtaining a credit provided for in this chapter or who 23 knowingly receives the credit without being legally 24 entitled to it is guilty of a fraudulent practice. The 25 claim for a credit of such a person shall be disallowed 26 and if the credit has been paid the amount shall be 27 recovered in the manner provided in section 426C.7. In 28 such cases, the director of revenue shall send a notice 29 of disallowance of the credit. 30 Sec. 155. NEW SECTION . 426C.9 Rules. 31 The director of revenue shall prescribe forms, 32 instructions, and rules pursuant to chapter 17A, as 33 necessary, to carry out the purposes of this chapter. 34 Sec. 156. IMPLEMENTATION. Notwithstanding the 35 deadline for filing claims established in section 36 426C.3, for a credit against property taxes due and 37 payable during the fiscal year beginning July 1, 2012, 38 the claim for the credit shall be filed not later than 39 January 15, 2012. 40 Sec. 157. APPLICABILITY. This division of this Act 41 applies to property taxes due and payable in fiscal 42 years beginning on or after July 1, 2012. 43 DIVISION XIX 44 COUNTY AND CITY BUDGET LIMITATION 45 Sec. 158. Section 28M.5, subsection 2, Code 2011, 46 is amended to read as follows: 47 2. If a regional transit district budget allocates 48 revenue responsibilities to the board of supervisors 49 of a participating county, the amount of the regional 50 -57- S3372.3418.S (1) 84 jh 57/ 72
transit district levy that is the responsibility of the 1 participating county shall be deducted from the maximum 2 rates amount of taxes authorized to be levied by the 3 county pursuant to section 331.423 , subsections 1 and 4 2 subsection 3, paragraphs “b” and “c” , as applicable, 5 unless the county meets its revenue responsibilities as 6 allocated in the budget from other available revenue 7 sources. However, for a regional transit district 8 that includes a county with a population of less than 9 three hundred thousand, the amount of the regional 10 transit district levy that is the responsibility of 11 such participating county shall be deducted from the 12 maximum rate amount of taxes authorized to be levied 13 by the county pursuant to section 331.423, subsection 14 1 3, paragraph “b” . 15 Sec. 159. Section 331.263, subsection 2, Code 2011, 16 is amended to read as follows: 17 2. The governing body of the community commonwealth 18 shall have the authority to levy county taxes and shall 19 have the authority to levy city taxes to the extent the 20 city tax levy authority is transferred by the charter 21 to the community commonwealth. A city participating 22 in the community commonwealth shall transfer a portion 23 of the city’s tax levy authorized under section 384.1 24 or 384.12 , whichever is applicable, to the governing 25 body of the community commonwealth. The maximum 26 rates amount of taxes authorized to be levied under 27 sections section 384.1 and the maximum amount of taxes 28 authorized to be levied under section 384.12 by a city 29 participating in the community commonwealth shall be 30 reduced by an amount equal to the rates of the same or 31 similar taxes levied in the city by the governing body 32 of the community commonwealth. 33 Sec. 160. Section 331.421, Code 2011, is amended by 34 adding the following new subsection: 35 NEW SUBSECTION . 7A. “Item” means a budgeted 36 expenditure, appropriation, or cash reserve from a 37 fund for a service area, program, program element, or 38 purpose. 39 Sec. 161. Section 331.423, Code 2011, is amended by 40 striking the section and inserting in lieu thereof the 41 following: 42 331.423 Property tax dollars —— basic levy maximums. 43 1. Annually, the board shall determine separate 44 property tax levy limits to pay for general county 45 services and rural county services in accordance with 46 this section. The basic levies separately certified 47 for general county services and rural county services 48 under section 331.434 shall not raise property tax 49 dollars that exceed the amount determined under this 50 -58- S3372.3418.S (1) 84 jh 58/ 72
section. 1 2. For purposes of this section and section 2 331.423B, unless the context otherwise requires: 3 a. “Annual growth factor” means an index, expressed 4 as a percentage, determined by the department of 5 management by November 1 of the calendar year preceding 6 the calendar year in which the budget year begins. In 7 determining the annual growth factor, the department 8 shall calculate the average of the preceding three-year 9 percentage change, which shall be computed on an annual 10 basis, in the midwest consumer price index, ending 11 with the percentage change for the month of September. 12 The department shall then add that average percentage 13 change to one hundred percent. 14 b. “Boundary adjustment” means annexation, 15 severance, incorporation, or discontinuance as those 16 terms are defined in section 368.1. 17 c. “Budget year” is the fiscal year beginning 18 during the calendar year in which a budget is 19 certified. 20 d. “Current fiscal year” is the fiscal year 21 ending during the calendar year in which a budget is 22 certified. 23 e. “Net new valuation taxes” means the amount 24 of property tax dollars equal to the current fiscal 25 year’s basic levy rate in the county for general county 26 services or for rural county services, as applicable, 27 multiplied by the increase from the current fiscal year 28 to the budget year in taxable valuation due to the 29 following: 30 (1) Net new construction, including all incremental 31 valuation that is released in any one year from a 32 division of revenue under section 260E.4 or an urban 33 renewal area for which taxes were being divided under 34 section 403.19, regardless of whether the property 35 for the valuation being released remains subject 36 to the division of revenue under section 260E.4 or 37 remains part of the urban renewal area that is subject 38 to a division of revenue under section 403.19. The 39 amount of property tax dollars attributable to such 40 incremental valuation being released from a division 41 of revenue shall be subtracted from the maximum amount 42 of property tax dollars which may be certified for 43 the next following fiscal year if such incremental 44 valuation is not released for the next following fiscal 45 year. 46 (2) Additions or improvements to existing 47 structures. 48 (3) Remodeling of existing structures for which a 49 building permit is required. 50 -59- S3372.3418.S (1) 84 jh 59/ 72
(4) Net boundary adjustment. 1 (5) A municipality no longer dividing tax revenues 2 in an urban renewal area as provided in section 403.19 3 or a community college no longer dividing revenues as 4 provided in section 260E.4. 5 (6) That portion of taxable property located in an 6 urban revitalization area on which an exemption was 7 allowed and such exemption has expired. 8 f. “Unfunded federal and state mandate cost growth” 9 means an amount of increased expenditures for a 10 county from the previous fiscal year, to the extent 11 such expenditures are not funded by the county’s 12 supplemental levy under section 331.424, resulting from 13 any of the following: 14 (1) A federal statutory requirement or 15 appropriation that requires the county to establish, 16 expand, or modify its activities in a manner which 17 necessitates additional annual expenditures and for 18 which insufficient funding is provided to the county to 19 satisfy such requirements. 20 (2) A state mandate as defined in section 25B.3, 21 and for which insufficient funding is provided to 22 the county to satisfy the requirements of the state 23 mandate. 24 3. a. For the fiscal year beginning July 1, 2013, 25 and subsequent fiscal years, the maximum amount of 26 property tax dollars which may be certified for levy by 27 a county for general county services and rural county 28 services shall be the maximum property tax dollars 29 calculated under paragraphs “b” and “c” , respectively. 30 b. The maximum property tax dollars that may be 31 levied for general county services is an amount equal 32 to the sum of the following: 33 (1) The annual growth factor times the current 34 fiscal year’s maximum property tax dollars for general 35 county services. 36 (2) The amount of net new valuation taxes in the 37 county. 38 (3) The unfunded federal and state mandate cost 39 growth minus the amount specified in paragraph “c” , 40 subparagraph (3). 41 c. The maximum property tax dollars that may be 42 levied for rural county services is an amount equal to 43 the sum of the following: 44 (1) The annual growth factor times the current 45 fiscal year’s maximum property tax dollars for rural 46 county services. 47 (2) The amount of net new valuation taxes in the 48 unincorporated area of the county. 49 (3) The unfunded federal and state mandate cost 50 -60- S3372.3418.S (1) 84 jh 60/ 72
growth attributable to the costs incurred by the county 1 for rural county services. 2 4. a. For purposes of calculating maximum property 3 tax dollars for general county services for the fiscal 4 year beginning July 1, 2013, only, the term “current 5 fiscal year’s maximum property tax dollars” shall mean 6 the total amount of property tax dollars certified by 7 the county for general county services for the fiscal 8 year beginning July 1, 2012, excluding those property 9 tax dollars that resulted from a supplemental levy 10 under section 331.424, subsection 1. 11 b. For purposes of calculating maximum property tax 12 dollars for rural county services for the fiscal year 13 beginning July 1, 2013, only, the term “current fiscal 14 year’s maximum property tax dollars” shall mean the 15 total amount of property tax dollars certified by the 16 county for rural county services for the fiscal year 17 beginning July 1, 2012, excluding those property tax 18 dollars that resulted from a supplemental levy under 19 section 331.424, subsection 2. 20 5. Property taxes certified under section 21 331.424, property taxes certified for deposit in the 22 mental health, mental retardation, and developmental 23 disabilities services fund in section 331.424A, for the 24 emergency services fund in section 331.424C, for the 25 debt service fund in section 331.430, for any capital 26 projects fund established by the county for deposit of 27 bond, loan, or note proceeds, and for any temporary 28 increase approved pursuant to section 331.423C, are 29 not included in the maximum amount of property tax 30 dollars that may be certified for a budget year under 31 subsection 3. 32 6. The department of management, in consultation 33 with the county finance committee, shall adopt rules 34 to administer this section. The department shall 35 prescribe forms to be used by counties when making 36 calculations required by this section. 37 Sec. 162. NEW SECTION . 331.423B Ending fund 38 balance. 39 1. a. Budgeted ending fund balances for a budget 40 year in excess of twenty-five percent of budgeted 41 expenditures in either the general fund or rural 42 services fund for that budget year shall be explicitly 43 committed or assigned for a specific purpose. 44 b. A county is encouraged, but not required, to 45 reduce budgeted, uncommitted, or unassigned ending 46 fund balances for the budget year to an amount equal 47 to approximately twenty-five percent of budgeted 48 expenditures and transfers from the general fund 49 and rural services fund for that budget year unless 50 -61- S3372.3418.S (1) 84 jh 61/ 72
a decision is certified by the state appeal board 1 ordering a reduction in the ending fund balance of any 2 of those funds. 3 c. In a protest to the county budget under section 4 331.436, the county shall have the burden of proving 5 that the budgeted balances in excess of twenty-five 6 percent are reasonably likely to be appropriated for 7 the explicitly committed or assigned specific purpose. 8 The excess budgeted balance for the specific purpose 9 shall be considered an increase in an item in the 10 budget for purposes of section 24.28. 11 2. a. For a county that has, as of June 30, 2012, 12 reduced its actual ending fund balance to less than 13 twenty-five percent of actual expenditures, additional 14 property taxes may be computed and levied as provided 15 in this subsection. The additional property tax levy 16 amount is an amount not to exceed twenty-five percent 17 of actual expenditures from the general fund and rural 18 services fund for the fiscal year beginning July 1, 19 2011, minus the combined ending fund balances for those 20 funds for that year. 21 b. The amount of the additional property taxes 22 shall be apportioned between the general fund and the 23 rural services fund. However, the amount apportioned 24 for general county services and for rural county 25 services shall not exceed for each fund twenty-five 26 percent of actual expenditures for the fiscal year 27 beginning July 1, 2011. 28 c. All or a portion of additional property tax 29 dollars may be levied for the purpose of increasing 30 cash reserves for general county services and rural 31 county services in the budget year. The additional 32 property tax dollars authorized under this subsection 33 but not levied may be carried forward as unused ending 34 fund balance taxing authority until and for the fiscal 35 year beginning July 1, 2018. The amount carried 36 forward shall not exceed twenty-five percent of the 37 maximum amount of property tax dollars available in 38 the current fiscal year. Additionally, property taxes 39 that are levied as unused ending fund balance taxing 40 authority under this subsection may be the subject of 41 a protest under section 331.436, and the amount will 42 be considered an increase in an item in the budget for 43 purposes of section 24.28. The amount of additional 44 property taxes levied under this subsection shall not 45 be included in the computation of the maximum amount of 46 property tax dollars which may be certified and levied 47 under section 331.423. 48 Sec. 163. NEW SECTION . 331.423C Authority to levy 49 beyond maximum property tax dollars. 50 -62- S3372.3418.S (1) 84 jh 62/ 72
1. The board may certify additions to the maximum 1 amount of property tax dollars to be levied for a 2 budget year if the county conducts a second public 3 hearing prior to certification of the budget to the 4 county auditor, in addition to the hearing held as 5 required under section 331.434. The second public 6 hearing shall be conducted in the same manner as 7 the public hearing on the budget required in section 8 331.434. 9 2. The amount of additional property tax dollars 10 certified under this section shall not be included in 11 the computation of the maximum amount of property tax 12 dollars which may be certified and levied under section 13 331.423 for future budget years. 14 Sec. 164. Section 331.424, unnumbered paragraph 1, 15 Code 2011, is amended to read as follows: 16 To the extent that the basic levies authorized under 17 section 331.423 are insufficient to meet the county’s 18 needs for the following services, the board may certify 19 supplemental levies as follows: 20 Sec. 165. Section 331.424A, subsection 4, Code 21 2011, is amended to read as follows: 22 4. For the fiscal year beginning July 1, 1996, 23 and for each subsequent fiscal year, the county shall 24 certify a levy for payment of services. For each 25 fiscal year, county revenues from taxes imposed by the 26 county credited to the services fund shall not exceed 27 an amount equal to the amount of base year expenditures 28 for services as defined in section 331.438 , less the 29 amount of property tax relief to be received pursuant 30 to section 426B.2 , in the fiscal year for which the 31 budget is certified. The county auditor and the 32 board of supervisors shall reduce the amount of the 33 levy certified for the services fund by the amount of 34 property tax relief to be received. A levy certified 35 under this section is not subject to the appeal 36 provisions of section 331.426 or to any other provision 37 in law authorizing a county to exceed, increase, or 38 appeal a property tax levy limit. 39 Sec. 166. Section 331.434, subsection 1, Code 2011, 40 is amended to read as follows: 41 1. The budget shall show the amount required for 42 each class of proposed expenditures, a comparison of 43 the amounts proposed to be expended with the amounts 44 expended for like purposes for the two preceding years, 45 the revenues from sources other than property taxation, 46 and the amount to be raised by property taxation, in 47 the detail and form prescribed by the director of the 48 department of management. For each county that has 49 established an urban renewal area, the budget shall 50 -63- S3372.3418.S (1) 84 jh 63/ 72
include estimated and actual tax increment financing 1 revenues and all estimated and actual expenditures of 2 the revenues, proceeds from debt and all estimated 3 and actual expenditures of the debt proceeds, and 4 identification of any entity receiving a direct payment 5 of taxes funded by tax increment financing revenues 6 and shall include the total amount of loans, advances, 7 indebtedness, or bonds outstanding at the close of 8 the most recently ended fiscal year, which qualify 9 for payment from the special fund created in section 10 403.19 , including interest negotiated on such loans, 11 advances, indebtedness, or bonds. For purposes of this 12 subsection , “indebtedness” includes written agreements 13 whereby the county agrees to suspend, abate, exempt, 14 rebate, refund, or reimburse property taxes, provide a 15 grant for property taxes paid, or make a direct payment 16 of taxes, with moneys in the special fund. The amount 17 of loans, advances, indebtedness, or bonds shall be 18 listed in the aggregate for each county reporting. The 19 county finance committee, in consultation with the 20 department of management and the legislative services 21 agency, shall determine reporting criteria and shall 22 prepare a form for reports filed with the department 23 pursuant to this section . The department shall make 24 the information available by electronic means. 25 Sec. 167. Section 373.10, Code 2011, is amended to 26 read as follows: 27 373.10 Taxing authority. 28 The metropolitan council shall have the authority 29 to levy city taxes to the extent the city tax levy 30 authority is transferred by the charter to the 31 metropolitan council. A member city shall transfer 32 a portion of the city’s tax levy authorized under 33 section 384.1 or 384.12 , whichever is applicable, to 34 the metropolitan council. The maximum rates amount of 35 taxes authorized to be levied under sections section 36 384.1 and the taxes authorized to be levied under 37 section 384.12 by a member city shall be reduced by an 38 amount equal to the rates of the same or similar taxes 39 levied in the city by the metropolitan council. 40 Sec. 168. Section 384.1, Code 2011, is amended by 41 striking the section and inserting in lieu thereof the 42 following: 43 384.1 Property tax dollars —— maximums. 44 1. A city shall certify taxes to be levied by the 45 city on all taxable property within the city limits, 46 for all city government purposes. Annually, the city 47 council may certify basic levies for city government 48 purposes, subject to the limitation on property tax 49 dollars provided in this section. 50 -64- S3372.3418.S (1) 84 jh 64/ 72
2. For purposes of this section and section 384.1B, 1 unless the context otherwise requires: 2 a. “Annual growth factor” means an index, expressed 3 as a percentage, determined by the department of 4 management by November 1 of the calendar year preceding 5 the calendar year in which the budget year begins. In 6 determining the annual growth factor, the department 7 shall calculate the average of the preceding three-year 8 percentage change, which shall be computed on an annual 9 basis, in the midwest consumer price index, ending 10 with the percentage change for the month of September. 11 The department shall then add that average percentage 12 change to one hundred percent. 13 b. “Boundary adjustment” means annexation, 14 severance, incorporation, or discontinuance as those 15 terms are defined in section 368.1. 16 c. “Budget year” is the fiscal year beginning 17 during the calendar year in which a budget is 18 certified. 19 d. “Current fiscal year” is the fiscal year 20 ending during the calendar year in which a budget is 21 certified. 22 e. “Net new valuation taxes” means the amount of 23 property tax dollars equal to the current fiscal year’s 24 levy rate in the city for the general fund multiplied 25 by the increase from the current fiscal year to the 26 budget year in taxable valuation due to the following: 27 (1) Net new construction, including all incremental 28 valuation that is released in any one year from a 29 division of revenue under section 260E.4 or an urban 30 renewal area for which taxes were being divided under 31 section 403.19, regardless of whether the property 32 for the valuation being released remains subject 33 to the division of revenue under section 260E.4 or 34 remains part of the urban renewal area that is subject 35 to a division of revenue under section 403.19. The 36 amount of property tax dollars attributable to such 37 incremental valuation being released from a division 38 of revenue shall be subtracted from the maximum amount 39 of property tax dollars which may be certified for 40 the next following fiscal year if such incremental 41 valuation is not released for the next following fiscal 42 year. 43 (2) Additions or improvements to existing 44 structures. 45 (3) Remodeling of existing structures for which a 46 building permit is required. 47 (4) Net boundary adjustment. 48 (5) A municipality no longer dividing tax revenues 49 in an urban renewal area as provided in section 403.19 50 -65- S3372.3418.S (1) 84 jh 65/ 72
or a community college no longer dividing revenues as 1 provided in section 260E.4. 2 (6) That portion of taxable property located in an 3 urban revitalization area on which an exemption was 4 allowed and such exemption has expired. 5 f. “Unfunded federal and state mandate cost growth” 6 means an amount of increased expenditures for a city 7 from the previous fiscal year resulting from any of the 8 following: 9 (1) A federal statutory requirement or 10 appropriation that requires the city to establish, 11 expand, or modify its activities in a manner which 12 necessitates additional annual expenditures and for 13 which insufficient funding is provided to the city to 14 satisfy such requirements. 15 (2) A state mandate as defined in section 25B.3, 16 and for which insufficient funding is provided to the 17 city to satisfy the requirements of the state mandate. 18 3. a. For the fiscal year beginning July 1, 2013, 19 and subsequent fiscal years, the maximum amount of 20 property tax dollars which may be certified for levy 21 by a city for the general fund shall be the maximum 22 property tax dollars calculated under paragraph “b” . 23 b. The maximum property tax dollars that may be 24 levied for deposit in the general fund is an amount 25 equal to the sum of the following: 26 (1) The annual growth factor times the current 27 fiscal year’s maximum property tax dollars for the 28 general fund. 29 (2) The amount of net new valuation taxes in the 30 city. 31 (3) The unfunded federal and state mandate cost 32 growth. 33 4. For purposes of calculating maximum property tax 34 dollars for the city general fund for the fiscal year 35 beginning July 1, 2013, only, the term “current fiscal 36 year’s maximum property tax dollars” shall mean the 37 total amount of property tax dollars certified by the 38 city for the city’s general fund for the fiscal year 39 beginning July 1, 2012. 40 5. Property taxes certified for deposit in the 41 debt service fund in section 384.4, trust and agency 42 funds in section 384.6, capital improvements reserve 43 fund in section 384.7, the emergency fund in section 44 384.8, any capital projects fund established by the 45 city for deposit of bond, loan, or note proceeds, 46 any temporary increase approved pursuant to section 47 384.12A, property taxes collected from a voted levy 48 in section 384.12, and property taxes levied under 49 section 384.12, subsection 18, are not counted against 50 -66- S3372.3418.S (1) 84 jh 66/ 72
the maximum amount of property tax dollars that may be 1 certified for a fiscal year under subsection 3. 2 6. Notwithstanding the maximum amount of taxes 3 a city may certify for levy, the tax levied by a 4 city on tracts of land and improvements on the 5 tracts of land used and assessed for agricultural or 6 horticultural purposes shall not exceed three dollars 7 and three-eighths cents per thousand dollars of 8 assessed value in any year. Improvements located on 9 such tracts of land and not used for agricultural or 10 horticultural purposes and all residential dwellings 11 are subject to the same rate of tax levied by the city 12 on all other taxable property within the city. 13 7. The department of management, in consultation 14 with the city finance committee, shall adopt rules 15 to administer this section. The department shall 16 prescribe forms to be used by cities when making 17 calculations required by this section. 18 Sec. 169. NEW SECTION . 384.1B Ending fund balance. 19 1. a. Budgeted general fund ending fund balances 20 for a budget year in excess of twenty-five percent of 21 budgeted expenditures from the general fund for that 22 budget year shall be explicitly committed or assigned 23 for a specific purpose. 24 b. A city is encouraged, but not required, to 25 reduce budgeted, uncommitted, or unassigned ending 26 fund balances for the budget year to an amount equal 27 to approximately twenty-five percent of budgeted 28 expenditures and transfers from the general fund for 29 that budget year unless a decision is certified by the 30 state appeal board ordering a reduction in the ending 31 fund balance of the fund. 32 c. In a protest to the city budget under section 33 384.19, the city shall have the burden of proving that 34 the budgeted balances in excess of twenty-five percent 35 are reasonably likely to be appropriated for the 36 explicitly committed or assigned specific purpose. The 37 excess budgeted balance for the specific purpose shall 38 be considered an increase in an item in the budget for 39 purposes of section 24.28. 40 2. a. For a city that has, as of June 30, 41 2012, reduced its ending fund balance to less than 42 twenty-five percent of actual expenditures, additional 43 property taxes may be computed and levied as provided 44 in this subsection. The additional property tax levy 45 amount is an amount not to exceed the difference 46 between twenty-five percent of actual expenditures for 47 city government purposes for the fiscal year beginning 48 July 1, 2011, minus the ending fund balance for that 49 year. 50 -67- S3372.3418.S (1) 84 jh 67/ 72
b. All or a portion of additional property tax 1 dollars may be levied for the purpose of increasing 2 cash reserves for city government purposes in the 3 budget year. The additional property tax dollars 4 authorized under this subsection but not levied may be 5 carried forward as unused ending fund balance taxing 6 authority until and for the fiscal year beginning 7 July 1, 2018. The amount carried forward shall not 8 exceed twenty-five percent of the maximum amount of 9 property tax dollars available in the current fiscal 10 year. Additionally, property taxes that are levied 11 as unused ending fund balance taxing authority under 12 this subsection may be the subject of a protest under 13 section 384.19, and the amount will be considered an 14 increase in an item in the budget for purposes of 15 section 24.28. The amount of additional property tax 16 dollars levied under this subsection shall not be 17 included in the computation of the maximum amount of 18 property tax dollars which may be certified and levied 19 under section 384.1. 20 Sec. 170. Section 384.12, unnumbered paragraph 21 1, Code 2011, is amended by striking the unnumbered 22 paragraph and inserting in lieu thereof the following: 23 A city may certify taxes for deposit in the general 24 fund, subject to the limit provided in section 384.1 25 if applicable, which are in addition to any other 26 moneys the city may wish to spend for such purposes, 27 as follows: 28 Sec. 171. Section 384.12, subsection 20, Code 2011, 29 is amended by striking the subsection. 30 Sec. 172. NEW SECTION . 384.12A Authority to levy 31 beyond maximum property tax dollars. 32 1. The city council may certify additions to the 33 maximum amount of property tax dollars to be levied 34 for a budget year if the city conducts a second public 35 hearing prior to certification of the budget to the 36 county auditor, in addition to the hearing held as 37 required under section 384.16. The second public 38 hearing shall be conducted in the same manner as 39 the public hearing on the budget required in section 40 384.16. 41 2. The amount of additional property tax dollars 42 certified under this section shall not be included in 43 the computation of the maximum amount of property tax 44 dollars which may be certified and levied under section 45 384.1 for future budget years. 46 Sec. 173. Section 384.16, subsection 1, paragraph 47 b, Code 2011, is amended to read as follows: 48 b. A budget must show comparisons between the 49 estimated expenditures in each program in the following 50 -68- S3372.3418.S (1) 84 jh 68/ 72
year, the latest estimated expenditures in each program 1 in the current year, and the actual expenditures in 2 each program from the annual report as provided in 3 section 384.22 , or as corrected by a subsequent audit 4 report. Wherever practicable, as provided in rules 5 of the committee, a budget must show comparisons 6 between the levels of service provided by each program 7 as estimated for the following year, and actual 8 levels of service provided by each program during 9 the two preceding years. For each city that has 10 established an urban renewal area, the budget shall 11 include estimated and actual tax increment financing 12 revenues and all estimated and actual expenditures of 13 the revenues, proceeds from debt and all estimated 14 and actual expenditures of the debt proceeds, and 15 identification of any entity receiving a direct payment 16 of taxes funded by tax increment financing revenues 17 and shall include the total amount of loans, advances, 18 indebtedness, or bonds outstanding at the close of 19 the most recently ended fiscal year, which qualify 20 for payment from the special fund created in section 21 403.19 , including interest negotiated on such loans, 22 advances, indebtedness, or bonds. The amount of loans, 23 advances, indebtedness, or bonds shall be listed in the 24 aggregate for each city reporting. The city finance 25 committee, in consultation with the department of 26 management and the legislative services agency, shall 27 determine reporting criteria and shall prepare a form 28 for reports filed with the department pursuant to this 29 section . The department shall make the information 30 available by electronic means. 31 Sec. 174. Section 384.19, Code 2011, is amended by 32 adding the following new unnumbered paragraph: 33 NEW UNNUMBERED PARAGRAPH . For purposes of a tax 34 protest filed under this section, “item” means a 35 budgeted expenditure, appropriation, or cash reserve 36 from a fund for a service area, program, program 37 element, or purpose. 38 Sec. 175. Section 386.8, Code 2011, is amended to 39 read as follows: 40 386.8 Operation tax. 41 A city may establish a self-supported improvement 42 district operation fund, and may certify taxes not 43 to exceed the rate limitation as established in the 44 ordinance creating the district, or any amendment 45 thereto, each year to be levied for the fund against 46 all of the property in the district, for the purpose 47 of paying the administrative expenses of the district, 48 which may include but are not limited to administrative 49 personnel salaries, a separate administrative office, 50 -69- S3372.3418.S (1) 84 jh 69/ 72
planning costs including consultation fees, engineering 1 fees, architectural fees, and legal fees and all other 2 expenses reasonably associated with the administration 3 of the district and the fulfilling of the purposes of 4 the district. The taxes levied for this fund may also 5 be used for the purpose of paying maintenance expenses 6 of improvements or self-liquidating improvements for a 7 specified length of time with one or more options to 8 renew if such is clearly stated in the petition which 9 requests the council to authorize construction of the 10 improvement or self-liquidating improvement, whether 11 or not such petition is combined with the petition 12 requesting creation of a district. Parcels of property 13 which are assessed as residential property for property 14 tax purposes are exempt from the tax levied under this 15 section except residential properties within a duly 16 designated historic district. A tax levied under 17 this section is not subject to the levy limitation in 18 section 384.1 . 19 Sec. 176. Section 386.9, Code 2011, is amended to 20 read as follows: 21 386.9 Capital improvement tax. 22 A city may establish a capital improvement fund 23 for a district and may certify taxes, not to exceed 24 the rate established by the ordinance creating the 25 district, or any subsequent amendment thereto, 26 each year to be levied for the fund against all of 27 the property in the district, for the purpose of 28 accumulating moneys for the financing or payment 29 of a part or all of the costs of any improvement or 30 self-liquidating improvement. However, parcels of 31 property which are assessed as residential property 32 for property tax purposes are exempt from the tax 33 levied under this section except residential properties 34 within a duly designated historic district. A tax 35 levied under this section is not subject to the levy 36 limitations in section 384.1 or 384.7 . 37 Sec. 177. REPEAL. Sections 331.425 and 331.426, 38 Code 2011, are repealed. 39 Sec. 178. EFFECTIVE DATE AND APPLICABILITY. This 40 division of this Act takes effect July 1, 2012, and 41 applies to fiscal years beginning on or after July 1, 42 2013. 43 DIVISION XX 44 RESIDENTIAL PROPERTY ASSESSMENT LIMITATION 45 Sec. 179. Section 441.21, subsection 4, Code 2011, 46 is amended to read as follows: 47 4. For valuations established as of January 48 1, 1979, the percentage of actual value at which 49 agricultural and residential property shall be assessed 50 -70- S3372.3418.S (1) 84 jh 70/ 72
shall be the quotient of the dividend and divisor as 1 defined in this section . The dividend for each class 2 of property shall be the dividend as determined for 3 each class of property for valuations established as 4 of January 1, 1978, adjusted by the product obtained 5 by multiplying the percentage determined for that year 6 by the amount of any additions or deletions to actual 7 value, excluding those resulting from the revaluation 8 of existing properties, as reported by the assessors 9 on the abstracts of assessment for 1978, plus six 10 percent of the amount so determined. However, if the 11 difference between the dividend so determined for 12 either class of property and the dividend for that 13 class of property for valuations established as of 14 January 1, 1978, adjusted by the product obtained by 15 multiplying the percentage determined for that year 16 by the amount of any additions or deletions to actual 17 value, excluding those resulting from the revaluation 18 of existing properties, as reported by the assessors 19 on the abstracts of assessment for 1978, is less than 20 six percent, the 1979 dividend for the other class of 21 property shall be the dividend as determined for that 22 class of property for valuations established as of 23 January 1, 1978, adjusted by the product obtained by 24 multiplying the percentage determined for that year 25 by the amount of any additions or deletions to actual 26 value, excluding those resulting from the revaluation 27 of existing properties, as reported by the assessors on 28 the abstracts of assessment for 1978, plus a percentage 29 of the amount so determined which is equal to the 30 percentage by which the dividend as determined for the 31 other class of property for valuations established as 32 of January 1, 1978, adjusted by the product obtained 33 by multiplying the percentage determined for that year 34 by the amount of any additions or deletions to actual 35 value, excluding those resulting from the revaluation 36 of existing properties, as reported by the assessors 37 on the abstracts of assessment for 1978, is increased 38 in arriving at the 1979 dividend for the other class 39 of property. The divisor for each class of property 40 shall be the total actual value of all such property 41 in the state in the preceding year, as reported by the 42 assessors on the abstracts of assessment submitted 43 for 1978, plus the amount of value added to said 44 total actual value by the revaluation of existing 45 properties in 1979 as equalized by the director of 46 revenue pursuant to section 441.49 . The director shall 47 utilize information reported on abstracts of assessment 48 submitted pursuant to section 441.45 in determining 49 such percentage. For valuations established as 50 -71- S3372.3418.S (1) 84 jh 71/ 72
of January 1, 1980, and each year thereafter, the 1 percentage of actual value as equalized by the director 2 of revenue as provided in section 441.49 at which 3 agricultural and residential property shall be assessed 4 shall be calculated in accordance with the methods 5 provided herein including the limitation of increases 6 in agricultural and residential assessed values to the 7 percentage increase of the other class of property if 8 the other class increases less than the allowable limit 9 adjusted to include the applicable and current values 10 as equalized by the director of revenue, except that 11 any references to six percent in this subsection shall 12 be four percent. For valuations established as of 13 January 1, 2012, and each assessment year thereafter, 14 the percentage of actual value as equalized by the 15 director of revenue as provided in section 441.49 at 16 which residential property shall be assessed shall be 17 calculated in accordance with the methods provided 18 herein including the limitation of increases in 19 agricultural and residential assessed values to the 20 percentage increase of the other class of property if 21 the other class increases less than the allowable limit 22 adjusted to include the applicable and current values 23 as equalized by the director of revenue, except that 24 in no assessment year shall the percentage of actual 25 value at which residential property is assessed be less 26 than fifty percent. 27 DIVISION XXI 28 CONDITIONAL EFFECTIVE DATE AND RETROACTIVE 29 APPLICABILITY 30 Sec. 180. EFFECTIVE DATE AND RETROACTIVE 31 APPLICABILITY. Unless otherwise provided, this Act, 32 if approved by the governor on or after July 1, 2011, 33 takes effect upon enactment and applies retroactively 34 to July 1, 2011. > 35 2. By renumbering as necessary. 36 -72- S3372.3418.S (1) 84 jh 72/ 72