Senate File 533 S-3373 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- S3372.3415 (2) 84 tm/jp 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- S3372.3415 (2) 84 tm/jp 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- S3372.3415 (2) 84 tm/jp 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- S3372.3415 (2) 84 tm/jp 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- S3372.3415 (2) 84 tm/jp 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- S3372.3415 (2) 84 tm/jp 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- S3372.3415 (2) 84 tm/jp 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” , 20 and “0d” , the moneys in the Iowa economic emergency 21 fund shall only be used pursuant to an appropriation 22 made by the general assembly. An appropriation 23 shall only be made for the fiscal year in which the 24 appropriation is made. The moneys shall only be 25 appropriated by the general assembly for emergency 26 expenditures. 27 Sec. 17. Section 8.55, subsection 3, Code 2011, is 28 amended by adding the following new paragraph: 29 NEW PARAGRAPH . 0d. There is appropriated from the 30 Iowa economic emergency fund to the executive council 31 an amount sufficient to pay the expenses authorized by 32 the executive council, as addressed in section 7D.29. 33 Sec. 18. Section 8A.321, subsection 4, Code 2011, 34 is amended to read as follows: 35 4. Contract, with the approval of the executive 36 council, for the repair, remodeling, or, if the 37 condition warrants, demolition of all buildings and 38 grounds of the state at the seat of government, at 39 the state laboratories facility in Ankeny, and the 40 institutions of the department of human services and 41 the department of corrections for which no specific 42 appropriation has been made, if the cost of repair, 43 remodeling, or demolition will not exceed one hundred 44 thousand dollars when completed. The cost of repair 45 projects for which no specific appropriation has 46 been made shall be paid from the fund as an expense 47 authorized by the executive council as provided in 48 section 7D.29 . 49 Sec. 19. Section 8A.321, subsection 6, paragraphs a 50 -8- S3372.3415 (2) 84 tm/jp 8/ 72
and b, Code 2011, are amended to read as follows: 1 a. Lease all buildings and office space necessary 2 to carry out the provisions of this subchapter or 3 necessary for the proper functioning of any state 4 agency at the seat of government. For state agencies 5 at the seat of government, the director may lease 6 buildings and office space in Polk county or in a 7 county contiguous to Polk county. If no specific 8 appropriation has been made, the proposed lease shall 9 be submitted to the executive council for approval 10 authorization and if authorized lease expense shall 11 be paid from the appropriations addressed in section 12 7D.29 . The cost of any lease for which no specific 13 appropriation has been made shall be paid from the fund 14 provided in section 7D.29 . 15 b. When the general assembly is not in session, the 16 director may request moneys an expense authorization 17 from the executive council for moving state agencies 18 located at the seat of government from one location 19 to another. The request may include moving costs, 20 telecommunications costs, repair costs, or any other 21 costs relating to the move. The executive council may 22 approve and shall pay the costs from funds authorize 23 the expenses provided and may authorize the expenses to 24 be paid from the appropriations addressed in section 25 7D.29 if it determines the agency or department has 26 no available does not have funds available for these 27 expenses. 28 Sec. 20. Section 11.32, as amended by 2011 Iowa 29 Acts, House File 536, section 26, as enacted, is 30 amended to read as follows: 31 11.32 Certified accountants employed. 32 Nothing in this chapter shall prohibit the auditor 33 of state, with the prior written permission of the 34 state executive council, from employing certified 35 public accountants for specific assignments. The 36 auditor of state may employ such accountants for any 37 assignment now expressly reserved to the auditor of 38 state. Payments, after approval by the executive 39 council, will shall be made to the accountants so 40 employed from funds from which the auditor of state 41 would have been paid had the auditor of state performed 42 the assignment, or if no such specific funds are 43 indicated not available , then payment will be made 44 from the funds of authorization of the expense by the 45 executive council shall be requested, and if authorized 46 shall be paid from the appropriations addressed in 47 section 7D.29 . 48 Sec. 21. Section 13.3, Code 2011, is amended to 49 read as follows: 50 -9- S3372.3415 (2) 84 tm/jp 9/ 72
13.3 Disqualification —— substitute. 1 1. If, for any reason, the attorney general be 2 is disqualified from appearing in any action or 3 proceeding, the executive council shall appoint some 4 authorize the appointment of a suitable person for that 5 purpose and defray the . There is appropriated from 6 moneys in the general fund not otherwise appropriated 7 an amount necessary to pay the reasonable expense 8 thereof from any unappropriated funds in the state 9 treasury for the person appointed . The department 10 involved in the action or proceeding shall be requested 11 to recommend a suitable person to represent the 12 department and when the executive council concurs in 13 the recommendation, the person recommended shall be 14 appointed. 15 2. If the governor or a department is represented 16 by an attorney other than the attorney general in a 17 court proceeding as provided in this section , at the 18 conclusion of the court proceedings, the court shall 19 review the fees charged to the state to determine 20 if the fees are fair and reasonable. The executive 21 council shall not reimburse authorize reimbursement 22 of attorney fees in excess of those determined by the 23 court to be fair and reasonable. 24 Sec. 22. Section 13.7, Code 2011, is amended to 25 read as follows: 26 13.7 Special counsel. 27 Compensation shall not be allowed to any person for 28 services as an attorney or counselor to an executive 29 department of the state government, or the head thereof 30 of an executive department of state government , or to 31 a state board or commission. However, the executive 32 council may employ authorize employment of legal 33 assistance, at a reasonable compensation, in a pending 34 action or proceeding to protect the interests of the 35 state, but only upon a sufficient showing, in writing, 36 made by the attorney general, that the department of 37 justice cannot for reasons stated by the attorney 38 general perform the service , which . The reasons 39 and action of the council shall be entered upon its 40 records. When If the attorney general determines that 41 the department of justice cannot perform legal service 42 in an action or proceeding, the executive council 43 shall request the department involved in the action or 44 proceeding to recommend legal counsel to represent the 45 department. If the attorney general concurs with the 46 department that the person recommended is qualified 47 and suitable to represent the department, the person 48 recommended shall be employed. If the attorney general 49 does not concur in the recommendation, the department 50 -10- S3372.3415 (2) 84 tm/jp 10/ 72
shall submit a new recommendation. This section does 1 not affect the general counsel for the utilities board 2 of the department of commerce, the legal counsel of the 3 department of workforce development, or the general 4 counsel for the property assessment appeal board. 5 Sec. 23. Section 29A.27, unnumbered paragraph 8, 6 Code 2011, is amended to read as follows: 7 All payments herein provided for under this section 8 shall be paid on the approval of the adjutant general 9 from the contingent fund of the executive council 10 created in section 29C.20 . 11 Sec. 24. Section 29C.8, subsection 3, paragraph 12 f, subparagraph (3), Code 2011, is amended to read as 13 follows: 14 (3) Upon notification of a compensable loss to a 15 member of a homeland security and emergency management 16 response team, the department of administrative 17 services shall process the claim and seek funding 18 authorization from the executive council for to pay 19 as an expense paid from the appropriations addressed 20 in section 7D.29 those costs associated with covered 21 benefits. 22 Sec. 25. Section 29C.20, subsection 1, paragraph a, 23 unnumbered paragraph 1, Code 2011, is amended to read 24 as follows: 25 A contingent fund is created in the state treasury 26 for the use of the executive council which . Funding 27 for the contingent fund, if authorized by the executive 28 council, shall be paid from the appropriations 29 addressed in section 7D.29. Moneys in the contingent 30 fund may be expended for the following purposes: 31 Sec. 26. Section 96.13, subsection 3, paragraph c, 32 Code 2011, is amended to read as follows: 33 c. The department may appear before the executive 34 council and request funds authorization of moneys to 35 meet unanticipated emergencies as an expense from the 36 appropriations addressed in section 7D.29 . 37 Sec. 27. Section 135.143, subsection 5, Code 2011, 38 is amended to read as follows: 39 5. Upon notification of a compensable loss, the 40 department of administrative services shall seek 41 funding authorization from the executive council for 42 to pay as an expense from the appropriations addressed 43 in section 7D.29 those costs associated with covered 44 workers’ compensation benefits. 45 Sec. 28. Section 135.144, subsection 11, Code 2011, 46 is amended to read as follows: 47 11. If a public health disaster or other public 48 health emergency situation exists which poses an 49 imminent threat to the public health, safety, and 50 -11- S3372.3415 (2) 84 tm/jp 11/ 72
welfare, the department, in conjunction with the 1 governor, may provide financial assistance, from funds 2 appropriated to the department that are not otherwise 3 encumbered, to political subdivisions as needed to 4 alleviate the disaster or the emergency. If the 5 department does not have sufficient unencumbered funds, 6 the governor may request that the executive council , 7 pursuant to the authority of section 7D.29 , commit 8 sufficient funds, to authorize the payment of up to one 9 million dollars , that are not otherwise encumbered from 10 the general fund, as needed and available, for as an 11 expense from the appropriations addressed in section 12 7D.29 to alleviate the disaster or the emergency. If 13 additional financial assistance is required in excess 14 of one million dollars, approval by the legislative 15 council is also required. 16 Sec. 29. Section 163.3A, subsection 4, paragraph b, 17 Code 2011, is amended to read as follows: 18 b. The department shall provide and update a list 19 of the registered members of each emergency response 20 team, including the members’ names and identifying 21 information, to the department of administrative 22 services. Upon notification of a compensable loss 23 suffered by a registered member, the department 24 of administrative services shall seek funding 25 authorization from the executive council for to pay as 26 an expense from the appropriations addressed in section 27 7D.29 those costs associated with covered benefits. 28 Sec. 30. Section 163.10, Code 2011, is amended to 29 read as follows: 30 163.10 Quarantining or destroying animals. 31 The department may quarantine or destroy any 32 animal exposed to or afflicted with an infectious or 33 contagious disease. However, cattle exposed to or 34 infected with tuberculosis shall not be destroyed 35 without the owner’s consent, unless there are 36 sufficient moneys to reimburse the owner for the 37 cattle, which may be paid from the appropriation as 38 an expense authorized as provided in section 163.15 , 39 from moneys in the brucellosis and tuberculosis 40 eradication fund created in section 165.18 , or from 41 moneys made available by the United States department 42 of agriculture. 43 Sec. 31. Section 163.15, subsection 2, paragraph 44 a, subparagraph (3), Code 2011, is amended to read as 45 follows: 46 (3) A claim for an indemnity by the owner and a 47 claim for compensation and expenses by the appraisers 48 shall be filed with the department and submitted by the 49 secretary of agriculture to the executive council for 50 -12- S3372.3415 (2) 84 tm/jp 12/ 72
its approval or disapproval authorization of payment 1 of the claim as an expense from the appropriations 2 addressed in section 7D.29 . 3 Sec. 32. Section 163.15, subsection 2, paragraph 4 a, subparagraph (4), Code 2011, is amended by striking 5 the subparagraph. 6 Sec. 33. Section 163.15, subsection 2, paragraph b, 7 unnumbered paragraph 1, Code 2011, is amended to read 8 as follows: 9 A formula established by rule adopted by the 10 department that is effective as determined by 11 the department in accordance with chapter 17A and 12 applicable upon approval of the plan program of 13 eradication approved by the executive council. The 14 formula shall be applicable to indemnify owners if the 15 executive council, upon recommendation by the secretary 16 of agriculture, determines that an animal population 17 in this state is threatened with infection from an 18 exceptionally contagious disease. 19 Sec. 34. Section 163.15, subsection 2, paragraph 20 b, subparagraph (4), Code 2011, is amended to read as 21 follows: 22 (4) Upon approval by the The executive council , 23 there is appropriated to the department from any 24 moneys in the general fund of the state not otherwise 25 appropriated moneys sufficient to carry out the 26 may authorize payment under the provisions of this 27 paragraph “b” as an expense from the appropriations 28 addressed in section 7D.29 . 29 Sec. 35. Section 307.45, subsection 3, Code 2011, 30 is amended to read as follows: 31 3. Assessments against property owned by the state 32 and not under the jurisdiction and control of the 33 department’s administrator of highways shall be made in 34 the same manner as those made against private property 35 and payment shall be made subject to authorization by 36 the executive council from any funds of the state not 37 otherwise appropriated . There is appropriated from 38 moneys in the general fund not otherwise appropriated 39 an amount necessary to pay the expense authorized by 40 the executive council. 41 Sec. 36. Section 384.56, subsection 1, Code 2011, 42 is amended to read as follows: 43 1. Cities may assess the cost of a public 44 improvement which extends through, abuts upon, or is 45 adjacent to lands owned by the state, and the executive 46 council shall pay payment for the assessable portion 47 of the cost of the improvement through or along the 48 lands as provided shall be subject to authorization by 49 the executive council . The executive council shall 50 -13- S3372.3415 (2) 84 tm/jp 13/ 72
pay assessments as and payable in the manner provided 1 in section 307.45 for property owned by the state and 2 not under the jurisdiction and control of the state 3 department of transportation . 4 Sec. 37. Section 459.501, subsection 5, as amended 5 by 2011 Iowa Acts, Senate File 478, section 1, as 6 enacted, is amended to read as follows: 7 5. The following shall apply to moneys in the fund: 8 a. (1) The executive council may allocate moneys 9 from the general fund of the state as authorize payment 10 of moneys as an expense paid from the appropriations 11 addressed in section 7D.29 and in the manner provided 12 in section 7D.10A in an amount necessary to support the 13 fund, including the following: 14 (a) The payment of claims as provided in section 15 459.505 . 16 (b) The allocation of moneys to the department 17 of agriculture and land stewardship for the payment 18 of expenses incurred by the department of agriculture 19 and land stewardship associated with providing for the 20 sustenance and disposition of livestock pursuant to 21 chapter 717 . 22 (2) Notwithstanding subparagraph (1), the 23 allocation of moneys from the general fund of the state 24 executive council’s authorization for payment shall be 25 made provided only if the amount of moneys in the fund, 26 which are not obligated or encumbered, and not counting 27 the department’s estimate of the cost to the fund for 28 pending or unsettled claims, the amount to be allocated 29 to the department of agriculture and land stewardship, 30 and any amount required to be credited to the general 31 fund of the state under this subsection , is less than 32 one million dollars. 33 b. The department of natural resources shall 34 credit an amount to the general fund of the state 35 from which the expense authorized by the executive 36 council as provided in paragraph “a” was appropriated 37 which is equal to an amount allocated to support the 38 livestock remediation fund by the executive council 39 under paragraph “a” . The However, the department shall 40 only be required to credit the moneys to the general 41 such fund of the state if the moneys in the livestock 42 remediation fund which are not obligated or encumbered, 43 and not counting the department’s estimate of the 44 cost to the livestock remediation fund for pending or 45 unsettled claims, the amount to be allocated to the 46 department of agriculture and land stewardship, and 47 any amount required to be transferred to the general 48 fund under from which appropriated as described in this 49 paragraph, are in excess of two million five hundred 50 -14- S3372.3415 (2) 84 tm/jp 14/ 72
thousand dollars. The department is not required to 1 credit the total amount to the general fund of the 2 state from which appropriated as described in this 3 paragraph during any one fiscal year. 4 Sec. 38. Section 468.43, unnumbered paragraph 4, 5 Code 2011, is amended to read as follows: 6 The assessments against lands under the jurisdiction 7 of the department of natural resources shall be paid as 8 an expense from the appropriations addressed in section 9 7D.29, if authorized by the executive council upon 10 certification of the amount by the county treasurer. 11 There is appropriated from any funds in the general 12 fund of the state not otherwise appropriated amounts 13 sufficient to pay the certified assessments. 14 Sec. 39. Section 568.16, Code 2011, is amended to 15 read as follows: 16 568.16 Purchase money refunded. 17 If the grantee of the state, or the grantee’s 18 successors, administrators, or assigns, shall be 19 deprived of the land conveyed by the state under this 20 chapter by the final decree of a court of record for 21 the reason that the conveyance by the state passed 22 no title whatever to the land therein did not pass 23 title to the land described, because title thereto to 24 the land had previously for any reason been vested 25 in others, then the money so paid by the state for 26 the said land shall be refunded by the state to the 27 person or persons entitled thereto to the refund , 28 provided the said grantee, or the grantee’s successors, 29 administrators, or assigns, shall file a certified 30 copy of the transcript of the said final decree with 31 the executive council within one year from the date 32 of the issuance of such decree, and shall also file 33 satisfactory proof with the executive council that the 34 action over the title to the land was commenced within 35 ten years from the date of the issuance of patent or 36 deed by the state. The amount of money to be refunded 37 under the provisions of this section shall be certified 38 authorized and paid by the executive council to the 39 director of the department of administrative services, 40 who shall draw a warrant therefor, and the same shall 41 be paid out of the general fund as an expense from the 42 appropriations addressed in section 7D.29 . 43 Sec. 40. Section 602.10133, Code 2011, is amended 44 to read as follows: 45 602.10133 Costs and expenses. 46 The court costs incident to such proceedings , 47 and the reasonable expense of said the judges in 48 attending said the hearing after being approved by 49 the supreme court shall be paid as court costs an 50 -15- S3372.3415 (2) 84 tm/jp 15/ 72
expense authorized by the executive council from the 1 appropriations addressed in section 7D.29 . 2 Sec. 41. Section 663.44, Code 2011, is amended to 3 read as follows: 4 663.44 Costs. 5 1. If the plaintiff is discharged, the costs shall 6 be assessed to the defendant, unless the defendant 7 is an officer holding the plaintiff in custody under 8 a commitment, or under other legal process, in which 9 case the costs shall be assessed to the county. If the 10 plaintiff’s application is refused, the costs shall be 11 assessed against the plaintiff, and, in the discretion 12 of the court, against the person who filed the petition 13 in the plaintiff’s behalf. 14 2. However, where Notwithstanding subsection 1, if 15 the plaintiff is confined in any state institution , and 16 is discharged in habeas corpus proceedings, or where if 17 the habeas corpus proceedings fail , and costs and fees 18 cannot be collected from the person liable to pay the 19 same costs and fees , such the costs and fees shall be 20 paid by the county in which such state institution is 21 located. The facts of such payment and the proceedings 22 on which it is based, with a statement of the amount 23 of fees or costs incurred, with approval in writing 24 by the presiding judge appended to such the statement 25 or endorsed thereon on the statement , shall then be 26 certified by the clerk of the district court under the 27 seal of office to the state executive council. The 28 executive council shall then review the proceedings and 29 authorize reimbursement for all such fees and costs 30 or such part thereof of the fees and costs as the 31 executive council shall find finds justified, and shall 32 notify the director of the department of administrative 33 services to draw a warrant to such county treasurer 34 on the state general fund for the amount authorized. 35 There is appropriated from moneys in the general fund 36 not otherwise appropriated an amount necessary to pay 37 the reimbursement authorized by the executive council. 38 The costs and fees referred to above shall include 39 any award of fees made to a court appointed attorney 40 representing an indigent party bringing the habeas 41 corpus action. 42 DIVISION IV 43 STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 44 2012-2013 45 Sec. 42. BUDGET PROCESS FOR FISCAL YEAR 2013-2014. 46 1. For the budget process applicable to the fiscal 47 year beginning July 1, 2013, on or before October 1, 48 2012, in lieu of the information specified in section 49 8.23, subsection 1 , unnumbered paragraph 1, and 50 -16- S3372.3415 (2) 84 tm/jp 16/ 72
paragraph “a”, all departments and establishments of 1 the government shall transmit to the director of the 2 department of management, on blanks to be furnished 3 by the director, estimates of their expenditure 4 requirements, including every proposed expenditure, for 5 the ensuing fiscal year, together with supporting data 6 and explanations as called for by the director of the 7 department of management after consultation with the 8 legislative services agency. 9 2. The estimates of expenditure requirements 10 shall be in a form specified by the director of 11 the department of management, and the expenditure 12 requirements shall include all proposed expenditures 13 and shall be prioritized by program or the results to 14 be achieved. The estimates shall be accompanied by 15 performance measures for evaluating the effectiveness 16 of the programs or results. 17 Sec. 43. LIMITATION OF STANDING APPROPRIATIONS. 18 Notwithstanding the standing appropriations in the 19 following designated sections for the fiscal year 20 beginning July 1, 2012, and ending June 30, 2013, the 21 amounts appropriated from the general fund of the state 22 pursuant to these sections for the following designated 23 purposes shall not exceed the following amounts: 24 1. For operational support grants and community 25 cultural grants under section 99F.11, subsection 3 , 26 paragraph “d”, subparagraph (1): 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 208,351 28 2. For regional tourism marketing under section 29 99F.11, subsection 3 , paragraph “d”, subparagraph (2): 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 405,153 31 3. For the center for congenital and inherited 32 disorders central registry under section 144.13A, 33 subsection 4 , paragraph “a”: 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 85,560 35 4. For primary and secondary child abuse prevention 36 programs under section 144.13A, subsection 4 , paragraph 37 “a”: 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 108,886 39 5. For programs for at-risk children under section 40 279.51 : 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,728,891 42 The amount of any reduction in this subsection shall 43 be prorated among the programs specified in section 44 279.51, subsection 1 , paragraphs “a”, “b”, and “c”. 45 6. For payment for nonpublic school transportation 46 under section 285.2 : 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,530,465 48 If total approved claims for reimbursement for 49 nonpublic school pupil transportation exceed the amount 50 -17- S3372.3415 (2) 84 tm/jp 17/ 72
appropriated in accordance with this subsection, the 1 department of education shall prorate the amount of 2 each approved claim. 3 7. For reimbursement for the homestead property tax 4 credit under section 425.1 : 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 86,188,387 6 8. For reimbursement for the family farm and 7 agricultural land tax credits under sections 425A.1 and 8 426.1 : 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 32,395,131 10 9. For the enforcement of chapter 453D relating to 11 tobacco product manufacturers under section 453D.8 : 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,208 13 Sec. 44. INSTRUCTIONAL SUPPORT STATE AID —— FY 14 2012-2013. In lieu of the appropriation provided in 15 section 257.20, subsection 2, the appropriation for the 16 fiscal year beginning July 1, 2012, and ending June 30, 17 2013, for paying instructional support state aid under 18 section 257.20 for fiscal year 2012-2013 is zero. 19 DIVISION V 20 SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 21 2012-2013 22 Sec. 45. COLLECTIVE BARGAINING AGREEMENTS 23 FUNDED. The various state departments, boards, 24 commissions, councils, and agencies, including the 25 state board of regents, for the fiscal year beginning 26 July 1, 2012, and ending June 30, 2013, shall provide 27 from available sources pay adjustments, expense 28 reimbursements, and related benefits to fully fund the 29 following: 30 1. The collective bargaining agreement negotiated 31 pursuant to chapter 20 for employees in the blue collar 32 bargaining unit. 33 2. The collective bargaining agreement negotiated 34 pursuant to chapter 20 for employees in the public 35 safety bargaining unit. 36 3. The collective bargaining agreement negotiated 37 pursuant to chapter 20 for employees in the security 38 bargaining unit. 39 4. The collective bargaining agreement negotiated 40 pursuant to chapter 20 for employees in the technical 41 bargaining unit. 42 5. The collective bargaining agreement negotiated 43 pursuant to chapter 20 for employees in the 44 professional fiscal and staff bargaining unit. 45 6. The collective bargaining agreement negotiated 46 pursuant to chapter 20 for employees in the clerical 47 bargaining unit. 48 7. The collective bargaining agreement negotiated 49 pursuant to chapter 20 for employees in the 50 -18- S3372.3415 (2) 84 tm/jp 18/ 72
professional social services bargaining unit. 1 8. The collective bargaining agreement negotiated 2 pursuant to chapter 20 for employees in the 3 community-based corrections bargaining unit. 4 9. The collective bargaining agreements negotiated 5 pursuant to chapter 20 for employees in the judicial 6 branch of government bargaining units. 7 10. The collective bargaining agreement negotiated 8 pursuant to chapter 20 for employees in the patient 9 care bargaining unit. 10 11. The collective bargaining agreement negotiated 11 pursuant to chapter 20 for employees in the science 12 bargaining unit. 13 12. The collective bargaining agreement negotiated 14 pursuant to chapter 20 for employees in the university 15 of northern Iowa faculty bargaining unit. 16 13. The collective bargaining agreement negotiated 17 pursuant to chapter 20 for employees in the state 18 university of Iowa graduate student bargaining unit. 19 14. The collective bargaining agreement negotiated 20 pursuant to chapter 20 for employees in the state 21 university of Iowa hospital and clinics tertiary health 22 care bargaining unit. 23 15. The annual pay adjustments, related benefits, 24 and expense reimbursements referred to in the sections 25 of this division of this Act addressing state board of 26 regents employees who are not covered by a collective 27 bargaining agreement. 28 Sec. 46. STATE EMPLOYEES —— STATE BOARD OF 29 REGENTS. For the fiscal year beginning July 1, 2012, 30 and ending June 30, 2013, funds shall be provided from 31 available sources of the state board of regents for 32 funding of collective bargaining agreements for state 33 board of regents employees covered by such agreements 34 and for the following state board of regents employees 35 not covered by a collective bargaining agreement: 36 1. Regents merit system employees and merit 37 supervisory employees. 38 2. Faculty members and professional and scientific 39 employees. 40 Sec. 47. BONUS PAY. For the fiscal year beginning 41 July 1, 2012, and ending June 30, 2013, employees of 42 the executive branch, judicial branch, and legislative 43 branch shall not receive bonus pay unless otherwise 44 authorized by law, required pursuant to a contract 45 of employment entered into before July 1, 2012, 46 or required pursuant to a collective bargaining 47 agreement. This section does not apply to employees 48 of the state board of regents. For purposes of this 49 section, “bonus pay” means any additional remuneration 50 -19- S3372.3415 (2) 84 tm/jp 19/ 72
provided an employee in the form of a bonus, including 1 but not limited to a retention bonus, recruitment 2 bonus, exceptional job performance pay, extraordinary 3 job performance pay, exceptional performance pay, 4 extraordinary duty pay, or extraordinary or special 5 duty pay, and any extra benefit not otherwise provided 6 to other similarly situated employees. 7 Sec. 48. STATE TROOPER MEAL ALLOWANCE. For the 8 fiscal year beginning July 1, 2012, the sworn peace 9 officers in the department of public safety who are not 10 covered by a collective bargaining agreement negotiated 11 pursuant to chapter 20 shall receive the same per 12 diem meal allowance as the sworn peace officers in 13 the department of public safety who are covered by a 14 collective bargaining agreement negotiated pursuant to 15 chapter 20. 16 Sec. 49. SALARY MODEL ADMINISTRATOR. The salary 17 model administrator shall work in conjunction with 18 the legislative services agency to maintain the 19 state’s salary model used for analyzing, comparing, 20 and projecting state employee salary and benefit 21 information, including information relating to 22 employees of the state board of regents. The 23 department of revenue, the department of administrative 24 services, the five institutions under the jurisdiction 25 of the state board of regents, the judicial district 26 departments of correctional services, and the state 27 department of transportation shall provide salary data 28 to the department of management and the legislative 29 services agency to operate the state’s salary 30 model. The format and frequency of provision of the 31 salary data shall be determined by the department of 32 management and the legislative services agency. The 33 information shall be used in collective bargaining 34 processes under chapter 20 and in calculating the 35 funding needs contained within the annual salary 36 adjustment legislation. A state employee organization 37 as defined in section 20.3, subsection 4, may request 38 information produced by the model, but the information 39 provided shall not contain information attributable to 40 individual employees. 41 DIVISION VI 42 CORRECTIVE PROVISIONS 43 Sec. 50. Section 8.6, subsection 9A, as enacted by 44 2011 Iowa Acts, House File 45, section 39, is amended 45 to read as follows: 46 9A. Budget and tax rate databases. To develop 47 and make available to the public a searchable budget 48 database and internet site as required under chapter 49 8G, division subchapter I , and to develop and make 50 -20- S3372.3415 (2) 84 tm/jp 20/ 72
available to the public a searchable tax rate database 1 and internet site as required under chapter 8G, 2 division subchapter II . 3 Sec. 51. Section 8.57E, subsection 3, paragraph a, 4 as enacted by 2011 Iowa Acts, Senate File 209, section 5 30, is amended to read as follows: 6 a. Moneys in the taxpayer’s taxpayers trust fund 7 may be used for cash flow purposes during a fiscal year 8 provided that any moneys so allocated are returned to 9 the fund by the end of that fiscal year. 10 Sec. 52. Section 8G.13, as enacted by 2011 Iowa 11 Acts, House File 45, section 50, is amended to read as 12 follows: 13 8G.13 Updating database. 14 To facilitate the department of management’s efforts 15 in creating and maintaining a searchable database of 16 the taxes identified in section 8G.12, subsection 3 1 , 17 for all taxing jurisdictions in the state, each taxing 18 jurisdiction may annually be required to report its tax 19 rates to the department of management or the department 20 of revenue and shall report any changes to its tax 21 rates within thirty days of the change. 22 Sec. 53. Section 16.193, subsection 3, paragraph a, 23 Code 2011, as amended by 2011 Iowa Acts, Senate File 24 475, section 11, is amended to read as follows: 25 a. During the term of the Iowa jobs program and 26 Iowa jobs II program, the Iowa finance authority shall 27 collect data on all of the projects approved for the 28 program programs . The department of management and 29 the state agencies associated with the projects shall 30 assist the authority with the data collection and in 31 developing the report required by this subsection . The 32 authority shall report quarterly to the governor and 33 the general assembly concerning the data. 34 Sec. 54. Section 68A.401, subsection 4, Code 2011, 35 as amended by 2011 Iowa Acts, Senate File 475, section 36 17, is amended to read as follows: 37 4. Political committees expressly advocating the 38 nomination, election, or defeat of candidates for 39 both federal office and any elected office created 40 by law or the Constitution of the State of Iowa 41 shall file statements and reports with the board in 42 addition to any federal reports required to be filed 43 with the board. However, a political committee that 44 is registered and filing full disclosure reports of 45 all financial activities with the federal election 46 commission may file verified statements as provided in 47 section 68B.201A 68A.201A . 48 Sec. 55. Section 139A.19, subsection 3, as enacted 49 by 2011 Iowa Acts, House File 467, section 20, is 50 -21- S3372.3415 (2) 84 tm/jp 21/ 72
amended to read as follows: 1 3. This section does not preclude a hospital, 2 clinic, other health facility, or a health care 3 provider from providing notification to a care 4 provider under circumstances in which the hospital’s, 5 clinic’s, other health facility’s, or health care 6 provider’s policy provides for notification of the 7 hospital’s, clinics clinic’s , other health facility’s, 8 or health care provider’s own employees of exposure 9 to a contagious or infectious disease that is not 10 life-threatening if the notice does not reveal a 11 patient’s name, unless the patient consents. 12 Sec. 56. Section 175.3, subsection 1, paragraph a, 13 Code 2011, as amended by 2011 Iowa Acts, Senate File 14 429, section 1, is amended to read as follows: 15 a. The agricultural development authority is 16 established within the department of agriculture and 17 land stewardship. The agency authority is constituted 18 as a public instrumentality and agency of the state 19 exercising public and essential governmental functions. 20 Sec. 57. Section 207.22, subsection 3, paragraph b, 21 Code 2011, as amended by 2011 Iowa Acts, Senate File 22 475, section 47, is amended to read as follows: 23 b. Acquisition of coal refuse disposal sites and 24 all coal refuse thereon will serve the purposes of 25 Tit. IV of Pub. L. No. 95-87, Tit. IV, codified at 30 26 U.S.C. ch. 25, subch. IV, or that public ownership 27 is desirable to meet emergency situations and prevent 28 recurrences of the adverse effect of past coal mining 29 practices. 30 Sec. 58. Section 232.71D, subsection 3, paragraph 31 a, unnumbered paragraph 1, as enacted by 2011 Iowa 32 Acts, House File 562, section 3, is amended to read as 33 follows: 34 Unless any of the circumstances listed in paragraph 35 “b” are applicable, cases to which any of the following 36 circumstances apply shall not be placed on in the 37 central registry: 38 Sec. 59. Section 256.7, subsection 26, paragraph a, 39 subparagraph (1), as enacted by 2011 Iowa Acts, Senate 40 File 453, section 1, is amended to read as follows: 41 (1) The rules establishing high school graduation 42 requirements shall authorize a school district 43 or accredited nonpublic school to consider that 44 any student who satisfactorily completes a high 45 school-level unit of English or language arts, 46 mathematics, science, or social studies has 47 satisfactorily completed a unit of the high school 48 graduation requirements for that area as specified in 49 this lettered paragraph, and to shall authorize the 50 -22- S3372.3415 (2) 84 tm/jp 22/ 72
school district or accredited nonpublic school to issue 1 high school credit for the unit to the student. 2 Sec. 60. Section 321.34, subsection 20C, paragraph 3 a, if enacted by 2011 Iowa Acts, House File 651, 4 section 2, is amended to read as follows: 5 a. The department, in consultation with the 6 adjutant general, shall design combat infantryman 7 badge, combat action badge, combat action ribbon, air 8 force combat action medal, and combat medical badge 9 distinguishing processed emblems. Upon receipt of two 10 hundred fifty orders for special combat infantryman 11 badge, combat action badge, combat action ribbon, air 12 force combat action medal, or combat medical badge 13 special registration plates, accompanied by a start-up 14 fee of twenty dollars per order, the department 15 shall begin issuing special registration plates with 16 the applicable distinguishing processed emblem as 17 provided in paragraphs “b” and “c” . The minimum 18 order requirement shall apply separately to each of 19 the special registration plates created under this 20 subsection. 21 Sec. 61. Section 321.34, subsection 25, paragraph 22 a, if enacted by 2011 Iowa Acts, House File 651, 23 section 2, is amended to read as follows: 24 a. The department, in consultation with 25 the adjutant general, shall design a civil war 26 sesquicentennial distinguishing processed emblem. Upon 27 receipt of two hundred fifty orders for special civil 28 war sesquicentennial special registration plates, 29 accompanied by a start-up fee of twenty dollars per 30 order, the department shall begin issuing special 31 registration plates with a civil war sesquicentennial 32 processed emblem as provided in paragraph “b” . 33 Sec. 62. Section 327B.5, Code 2011, is amended to 34 read as follows: 35 327B.5 Penalty. 36 Any person violating the provisions of this chapter 37 shall, upon conviction, be subject to a scheduled 38 fine as provided in section 805.8A, subsection 13 , 39 paragraphs paragraph “f” and “g” . 40 Sec. 63. Section 422.11O, subsection 5, paragraph 41 a, subparagraph (2), if enacted by 2011 Iowa Acts, 42 Senate File 531, section 17, is amended to read as 43 follows: 44 (2) The E-15 plus gasoline promotion tax credit 45 pursuant to section 422.11Y. 46 Sec. 64. Section 422.11Y, subsection 1, paragraph 47 d, if enacted by 2011 Iowa Acts, Senate File 531, 48 section 35, is amended to read as follows: 49 d. “Tax credit” means the E-15 plus gasoline 50 -23- S3372.3415 (2) 84 tm/jp 23/ 72
promotion tax credit as provided in this section. 1 Sec. 65. Section 422.11Y, subsection 3, unnumbered 2 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 3 531, section 35, is amended to read as follows: 4 The taxes imposed under this division, less the 5 credits allowed under section 422.12, shall be reduced 6 by the amount of the E-15 plus gasoline promotion tax 7 credit for each tax year that the taxpayer is eligible 8 to claim a tax credit under this subsection. 9 Sec. 66. Section 422.11Y, subsection 6, paragraph 10 b, subparagraph (2), if enacted by 2011 Iowa Acts, 11 Senate File 531, section 35, is amended to read as 12 follows: 13 (2) The retail dealer may claim the ethanol 14 promotion tax credit as provided in paragraph “a” for 15 the same ethanol gallonage used to calculate and claim 16 the E-15 plus gasoline promotion tax credit. 17 Sec. 67. Section 423.4, subsection 9, unnumbered 18 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 19 531, section 59, is amended to read as follows: 20 A person who qualifies as a biodiesel producer as 21 provided in this subsection may apply to the director 22 for a refund of the amount of the sales or use tax 23 imposed and paid upon purchases made by the person. 24 Sec. 68. Section 483A.24A, Code 2011, as amended by 25 2011 Iowa Acts, Senate File 194, section 10, is amended 26 to read as follows: 27 483A.24A License refunds —— military service. 28 Notwithstanding any provision of this chapter to 29 the contrary, a service member deployed for military 30 service, both as defined in section 29A.1, subsection 31 3 , shall receive a refund of that portion of any 32 license fee paid by the service member representing the 33 service member’s period of military service. 34 Sec. 69. Section 501.101, subsection 01, as enacted 35 by 2011 Iowa Acts, House File 348, section 7, is 36 amended to read as follows: 37 01. “Alternative voting method” means a method of 38 voting other than a written ballot, including voting 39 by electronic, telephonic, internet, or other means 40 that reasonably allow allows members the opportunity 41 to vote. 42 Sec. 70. Section 501A.703, subsection 5, paragraph 43 d, Code 2011, as amended by 2011 Iowa Acts, House File 44 348, section 19, is amended to read as follows: 45 d. If the ballot of the member is received by 46 the cooperative on or before the date of the regular 47 members’ meeting or as otherwise prescribed for an 48 alternative , voting method, the ballot or alternative 49 voting method shall be accepted and counted as the vote 50 -24- S3372.3415 (2) 84 tm/jp 24/ 72
of the absent member. 1 Sec. 71. Section 511.8, subsection 22, paragraph i, 2 unnumbered paragraph 1, as enacted by 2011 Iowa Acts, 3 Senate File 406, section 25, is amended to read as 4 follows: 5 Securities held in the legal reserve of a life 6 insurance company or association pledged as collateral 7 for financial instruments used in highly effective 8 hedging transactions as defined in the national 9 association of insurance commissioners’ Statement 10 statement of Statutory Accounting Principles No. 11 statutory accounting principles no. 86 shall continue 12 to be eligible for inclusion on in the legal reserve of 13 the life insurance company or association subject to 14 all of the following: 15 Sec. 72. Section 514J.109, subsection 3, paragraph 16 f, if enacted by 2011 Iowa Acts, House File 597, 17 section 9, is amended to read as follows: 18 f. The covered person or the covered person’s 19 authorized representative has provided all the 20 information and forms required by the commissioner that 21 are necessary to process an external review request 22 pursuant to this section. 23 Sec. 73. Section 521F.4, subsection 1, paragraph b, 24 as enacted by 2011 Iowa Acts, Senate File 406, section 25 44, is amended to read as follows: 26 b. The filing of a risk-based capital report by 27 a health organization which indicates that the health 28 organization has total adjusted capital which is 29 greater than or equal to its company-action-level 30 risk-based capital but less than the product of its 31 authorized-control-level risk-based capital and three 32 and triggers the trend test determined in accordance 33 with the trend test calculations calculation included 34 in the health risk-based capital instructions. 35 Sec. 74. Section 524.310, subsection 5, paragraph 36 b, Code 2011, as amended by 2011 Iowa Acts, Senate File 37 475, section 120, is amended to read as follows: 38 b. A corporate or company name reserved, 39 registered, or protected as provided in section 40 489.109, 490.402 , 490.403 , 490A.402 , 504.402 , or 41 504.403 . 42 Sec. 75. Section 717.3, subsection 5, paragraph b, 43 Code 2011, as enacted by 2011 Iowa Acts, Senate File 44 478, section 6, is amended to read as follows: 45 b. That the department shall assume supervision of 46 and provide for the sustenance of the livestock and as 47 provided in section 717.4. 48 Sec. 76. Section 717.4, subsection 2, as enacted by 49 2011 Iowa Acts, Senate File 478, section 7, is amended 50 -25- S3372.3415 (2) 84 tm/jp 25/ 72
to read as follows: 1 2. The court ordered lien shall be for the benefit 2 of the department. The amount of the lien shall not 3 be not more than for expenses incurred in providing 4 sustenance to the livestock pursuant to section 717.3 5 and providing for the disposition of the livestock 6 pursuant to section 717.5. 7 Sec. 77. Section 717.4A, as enacted by 2011 Iowa 8 Acts, Senate File 478, section 8, is amended to read 9 as follows: 10 717.4A Livestock in immediate need of sustenance —— 11 livestock remediation fund. 12 The department may utilize the moneys deposited 13 into the livestock remediation fund pursuant to 14 section 459.501 to pay for any expenses associated 15 with providing sustenance to or the disposition of the 16 livestock pursuant to a court order entered pursuant to 17 section 717.3 or 717.5. The department shall utilize 18 moneys from the fund only to the extent that the 19 department determines that expenses cannot be timely 20 paid by utilizing the available provisions of sections 21 717.4 and 717.5. The department shall deposit any 22 unexpended and unobligated moneys in the fund. The 23 department shall pay to the fund the proceeds from the 24 disposition of the livestock and associated products 25 less expenses incurred by the department in providing 26 for the sustenance and disposition of the livestock, as 27 provided in section 717.5. 28 Sec. 78. Section 903A.5, subsection 1, as enacted 29 by 2011 Iowa Acts, House File 271, section 3, is 30 amended to read as follows: 31 1. An inmate shall not be discharged from the 32 custody of the director of the Iowa department of 33 corrections until the inmate has served the full term 34 for which the inmate was sentenced, less earned time 35 and other credits earned and not forfeited, unless 36 the inmate is pardoned or otherwise legally released. 37 Earned time accrued and not forfeited shall apply 38 to reduce a mandatory minimum sentence being served 39 pursuant to section 124.406 , 124.413 , 902.7 , 902.8 , 40 902.8A , or 902.11 . An inmate shall be deemed to be 41 serving the sentence from the day on which the inmate 42 is received into the institution. If an inmate was 43 confined to a county jail or other correctional or 44 mental facility at any time prior to sentencing, or 45 after sentencing but prior to the case having been 46 decided on appeal, because of failure to furnish 47 bail or because of being charged with a nonbailable 48 offense, the inmate shall be given credit for the 49 days already served upon the term of the sentence. 50 -26- S3372.3415 (2) 84 tm/jp 26/ 72
However, if a person commits any offense while confined 1 in a county jail or other correctional or mental 2 health facility, the person shall not be granted 3 jail credit for that offense. Unless the inmate was 4 confined in a correctional facility, the sheriff of 5 the county in which the inmate was confined shall 6 certify to the clerk of the district court from which 7 the inmate was sentenced and to the department of 8 corrections’ records administrator at the Iowa medical 9 and classification center the number of days so served. 10 The department of corrections’ records administrator, 11 or the administrator’s designee, shall apply jail 12 credit as ordered by the court of proper jurisdiction 13 or as authorized by this section and section 907.3, 14 subsection 3 . 15 Sec. 79. EFFECTIVE DATES. 16 1. The section of this division of this Act 17 amending section 422.11O, subsection 5, paragraph a, 18 subparagraph (2), if enacted by 2011 Iowa Acts, Senate 19 File 531, section 17, takes effect January 1, 2012. 20 2. Section 423.4, subsection 9, unnumbered 21 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 22 531, section 59, takes effect January 1, 2012. 23 Sec. 80. APPLICABILITY. 24 1. The section of this division of this Act 25 amending section 422.11O, subsection 5, paragraph a, 26 subparagraph (2), if enacted by 2011 Iowa Acts, Senate 27 File 531, section 17, applies to tax years beginning on 28 and after January 1, 2012. 29 2. The section of this division of this Act 30 amending section 422.11Y, subsection 1, paragraph d, if 31 enacted by 2011 Iowa Acts, Senate File 531, section 35, 32 applies to tax years beginning on and after January 1, 33 2012, and to that part of a retail dealer’s tax year or 34 tax years occurring during that portion of the calendar 35 year beginning on and after July 1, 2011, and ending 36 on December 31, 2011. 37 3. The section of this division of this Act 38 amending section 422.11Y, subsection 3, unnumbered 39 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 40 531, section 35, applies to tax years beginning on and 41 after January 1, 2012, and to that part of a retail 42 dealer’s tax year or tax years occurring during that 43 portion of the calendar year beginning on and after 44 July 1, 2011, and ending on December 31, 2011. 45 4. The section of this division of this Act 46 amending section 422.11Y, subsection 6, paragraph b, 47 subparagraph (2), if enacted by 2011 Iowa Acts, Senate 48 File 531, section 35, applies to tax years beginning on 49 and after January 1, 2012, and to that part of a retail 50 -27- S3372.3415 (2) 84 tm/jp 27/ 72
dealer’s tax year or tax years occurring during that 1 portion of the calendar year beginning on and after 2 July 1, 2011, and ending on December 31, 2011. 3 DIVISION VII 4 MISCELLANEOUS PROVISIONS AND APPROPRIATIONS 5 Sec. 81. VISION SCREENING PROGRAM —— DEPARTMENT 6 OF PUBLIC HEALTH. There is appropriated from the 7 general fund of the state to the department of public 8 health for the fiscal year beginning July 1, 2011, and 9 ending June 30, 2012, the following amount, or so much 10 thereof as is necessary, to be used for the purposes 11 designated: 12 For a grant to a national affiliated volunteer 13 eye organization that has an established program for 14 children and adults and that is solely dedicated to 15 preserving sight and preventing blindness through 16 education, nationally certified vision screening and 17 training, and community and patient service programs: 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000 19 Sec. 82. APPROPRIATION —— FARMERS WITH 20 DISABILITIES. There is appropriated from the general 21 fund of the state to the department of agriculture and 22 land stewardship for the fiscal year beginning July 1, 23 2011, and ending June 30, 2012, the following amount, 24 or so much thereof as is necessary, for a program for 25 farmers with disabilities: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 97,000 27 The moneys appropriated in this section shall be 28 used for the public purpose of providing a grant to 29 a national nonprofit organization with over 80 years 30 of experience in assisting children and adults with 31 disabilities and special needs. The moneys shall 32 be used to support a nationally recognized program 33 that began in 1986 and has been replicated in at 34 least 30 other states, but which is not available 35 through any other entity in this state, and that 36 provides assistance to farmers with disabilities in 37 all 99 counties to allow the farmers to remain in 38 their own homes and be gainfully engaged in farming 39 through provision of agricultural worksite and home 40 modification consultations, peer support services, 41 services to families, information and referral, and 42 equipment loan services. Notwithstanding section 43 8.33, moneys appropriated in this section that remain 44 unencumbered or unobligated at the close of the fiscal 45 year shall not revert but shall remain available for 46 expenditure for the purposes designated until the close 47 of the succeeding fiscal year. 48 Sec. 83. APPROPRIATION —— BATTLESHIP IOWA, BB-61. 49 1. There is appropriated from the general fund of 50 -28- S3372.3415 (2) 84 tm/jp 28/ 72
the state to the department of cultural affairs for the 1 fiscal year beginning July 1, 2010, and ending June 30, 2 2011, the following amount, or so much thereof as is 3 necessary, to be credited to the BB-61 fund created in 4 2010 Iowa Acts, chapter 1194: 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000,000 6 2. If the department of the navy, pursuant to a 7 process outlined in a notice published in the federal 8 register on May 24, 2010, volume 75, number 99, awards 9 possession or conditionally awards possession of the 10 battleship Iowa, BB-61, to a nonprofit group that is 11 eligible to receive the battleship, the department of 12 cultural affairs shall award a grant to the nonprofit 13 group in an amount equal to $3 million in addition to 14 any moneys awarded as a grant from the BB-61 fund. 15 3. Notwithstanding section 8.33, moneys 16 appropriated in this section that remain unencumbered 17 or unobligated at the close of the fiscal year shall 18 not revert but shall remain available for expenditure 19 for the purposes designated for succeeding fiscal 20 years. 21 Sec. 84. GROUP HOME GRANT. There is appropriated 22 from the general fund of the state to the Iowa finance 23 authority for the fiscal year beginning July 1, 2010, 24 and ending June 30, 2011, the following amount, or 25 so much thereof as is necessary, to be used for the 26 purposes designated: 27 For a grant to a nonprofit organization providing 28 residential services for persons with an intellectual 29 disability at the intermediate care facility level 30 and services under the medical assistance program 31 habilitation and brain injury home and community-based 32 services waivers, that is located in and providing such 33 services in a county with a population between 90,000 34 and 95,000, according to the latest certified federal 35 census: 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000 37 The grant under this section shall be used for 38 purchase or remodeling costs to develop a group home 39 for not more than four individuals with intellectual 40 disabilities or brain injury. 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. 85. INVESTIGATIONS DIVISION OF DEPARTMENT 47 OF INSPECTIONS AND APPEALS —— CONTINGENT FTE 48 AUTHORIZATION. If Senate File 313 or successor 49 legislation providing for debt setoff or other 50 -29- S3372.3415 (2) 84 tm/jp 29/ 72
recovery activities for nonpayment of premiums 1 pursuant to section 249A.3, subsection 2, paragraph 2 “a”, subparagraph (1), relating to a special income 3 eligibility group under the Medicaid program, or 4 pursuant to section 249J.8, subsection 1, relating 5 to the expansion population eligibility group under 6 the IowaCare program, is enacted by the Eighty-fourth 7 General Assembly, 2011 Session, in addition to 8 other full-time equivalent positions authorized for 9 the investigations division of the department of 10 inspections and appeals for the fiscal year beginning 11 July 1, 2011, not more than 2.00 FTEs are authorized, 12 to the extent funded through moneys available to the 13 department of human services, to be used to implement 14 such provisions of Senate File 313 or successor 15 legislation. 16 Sec. 86. SPECIAL EDUCATION INSTRUCTIONAL 17 PROGRAM. If a school district that is participating 18 on a contractual basis in a special education 19 instructional program operated by an area education 20 agency, in which the area education agency employed 21 teachers on behalf of the school district at the time 22 the department of management calculated the teacher 23 salary supplement cost per pupil under section 257.10, 24 subsection 9, the professional development supplement 25 cost per pupil under section 257.10, subsection 10, 26 the area education agency teacher salary supplement 27 cost per pupil under section 257.37A, subsection 1, 28 and the area education agency professional development 29 supplement cost per pupil under section 257.37A, 30 subsection 2, for the fiscal year beginning July 1, 31 2009, terminates the contract for participation in 32 the special education instructional program, the area 33 education agency operating the program shall notify the 34 department of management of the contract termination by 35 the following April 1. The department of management 36 shall recalculate the cost per pupil amounts for 37 the area education agency and the school district 38 for the fiscal year succeeding the notification date 39 for the teacher salary supplement cost per pupil 40 under section 257.10, subsection 9, the professional 41 development supplement cost per pupil under section 42 257.10, subsection 10, the area education agency 43 teacher salary supplement cost per pupil under section 44 257.37A, subsection 1, and the area education agency 45 professional development supplement cost per pupil 46 under section 257.37A, subsection 2, by estimating the 47 amount of the original allocations used in the cost 48 per pupil calculation that would have been allocated 49 to the school district rather than the area education 50 -30- S3372.3415 (2) 84 tm/jp 30/ 72
agency had the special education instructional program 1 not existed, and the department of management shall 2 increase the annual supplement cost per pupil for 3 the school district and area education agency by the 4 appropriate allowable growth for the appropriate fiscal 5 years. 6 Sec. 87. TASK FORCE ON THE PREVENTION OF SEXUAL 7 ABUSE OF CHILDREN. 8 1. A task force on the prevention of sexual abuse 9 of children is established consisting of the following 10 members: 11 a. Four members of the general assembly serving as 12 ex officio, nonvoting members, with not more than one 13 member from each chamber being from the same political 14 party. The two senators shall be appointed, one 15 each, by the majority leader of the senate and by the 16 minority leader of the senate. The two representatives 17 shall be appointed, one each, by the speaker of the 18 house of representatives and by the minority leader of 19 the house of representatives. 20 b. The director of human services or the director’s 21 designee. 22 c. The director of the department of education or 23 the director’s designee. 24 d. The director of public health or the director’s 25 designee. 26 e. The state court administrator or the state court 27 administrator’s designee. 28 f. A representative of the Iowa county attorneys 29 association, appointed by the president of that 30 association. 31 g. A representative of the chief juvenile court 32 officers, appointed by the chief justice of the supreme 33 court. 34 h. A representative of the Iowa state education 35 association, appointed by the president of that 36 organization. 37 i. A representative of prevent child abuse Iowa, 38 appointed by the director of human services. 39 j. A representative of school administrators of 40 Iowa, appointed by the president of that organization. 41 k. A representative of the Iowa association of 42 school boards, appointed by the executive director of 43 that organization. 44 l. A representative of the Iowa psychological 45 association, appointed by the president of that 46 association. 47 m. A representative of the Iowa coalition against 48 sexual assault, appointed by the executive director of 49 that coalition. 50 -31- S3372.3415 (2) 84 tm/jp 31/ 72
n. A representative of prevent child abuse 1 Iowa, appointed by the executive director of that 2 organization. 3 o. A child abuse expert employed by or under 4 contract with one of Iowa’s nationally accredited child 5 protection centers, appointed by the director of the 6 regional child protection center located in Des Moines. 7 2. Members of the task force shall be individuals 8 who are actively involved in the fields of child abuse 9 prevention. To the extent possible, appointment of 10 members shall reflect the geographic diversity of the 11 state. The voting members of the task force shall 12 serve without compensation and shall not be reimbursed 13 for their expenses. 14 3. The director of prevent child abuse Iowa, or the 15 director’s designee, shall convene the organizational 16 meeting of the task force. The task force shall 17 elect from among its members a chairperson. Meetings 18 shall be held at the call of the chairperson or at the 19 request of two or more task force members. Six members 20 shall constitute a quorum and the affirmative vote of 21 six members shall be necessary for any action taken by 22 the task force. 23 4. Prevent child abuse Iowa shall provide staff 24 support to the task force. 25 5. The task force shall consult with employees of 26 the department of human services, the Iowa coalition 27 against sexual assault, the department of public 28 safety, the state board of education, and any other 29 state agency or department as necessary to accomplish 30 the task force’s responsibilities under this section. 31 6. The task force shall develop a model policy 32 addressing sexual abuse of children that may include 33 but is not limited to the following: 34 a. Age-appropriate curricula for students enrolled 35 in prekindergarten through grade five. 36 b. Training options for school personnel on child 37 sexual abuse. 38 c. Educational information for parents and 39 guardians that may be provided in a school handbook and 40 may include the warning signs of a child being abused, 41 along with any needed assistance, referral, or resource 42 information. 43 d. Counseling options and resources available 44 statewide for students affected by sexual abuse. 45 e. Emotional and educational support services 46 that may be available for a child subject to abuse to 47 continue to be successful in school. 48 f. Methods for increasing teacher, student, and 49 parent awareness of issues regarding sexual abuse of 50 -32- S3372.3415 (2) 84 tm/jp 32/ 72
children, including but not limited to knowledge of 1 likely warning signs indicating that a child may be a 2 victim of sexual abuse. 3 g. Actions that a child who is a victim of 4 sexual abuse should take to obtain assistance and 5 intervention. 6 7. The task force shall make recommendations for 7 preventing the sexual abuse of children in Iowa. In 8 making those recommendations, the task force shall do 9 the following: 10 a. Gather information concerning child sexual abuse 11 throughout the state. 12 b. Receive reports and testimony from individuals, 13 state and local agencies, community-based 14 organizations, and other public and private 15 organizations. 16 c. Create goals for state policy that would prevent 17 child sexual abuse. 18 d. Submit a final report with its recommendations 19 to the governor and the general assembly on or before 20 January 16, 2012. The recommendations may include 21 proposals for specific statutory changes and methods 22 to foster cooperation among state agencies and between 23 the state, local school districts, and other local 24 governments. 25 Sec. 88. RAILROAD COMPANY —— LIMITED LIABILITY. A 26 railroad company which alters facilities described in 27 section 327F.2 pursuant to a written agreement executed 28 on or before December 31, 2012, with a political 29 subdivision with a population of more than 67,800, 30 but less than 67,900, according to the 2010 certified 31 federal census, to construct a flood mitigation project 32 shall receive the limitation on liability contained 33 in section 670.4, subsection 8, for its facilities 34 described in section 327F.2 governed by the written 35 agreement for any damages caused by the alteration due 36 to a flood. 37 Sec. 89. STATE AGENCY OFFICE SUPPLIES PURCHASE, 38 EQUIPMENT PURCHASES, PRINTING AND BINDING, AND 39 MARKETING —— APPLICABILITY. The limitation on 40 expenditures made for office supplies, purchases 41 of equipment, office equipment, and equipment 42 noninventory, printing and binding, and marketing 43 implemented pursuant to 2011 Iowa Acts, House File 45, 44 section 2, does not apply to a department or agency 45 receiving a supplemental appropriation for the fiscal 46 year beginning July 1, 2010, pursuant to 2011 Iowa 47 Acts, Senate File 209, division III. 48 Sec. 90. ELECTIONS-RELATED SOFTWARE. 49 Any computer software developed by a county for 50 -33- S3372.3415 (2) 84 tm/jp 33/ 72
purposes of election activities is the property of 1 the county unless the county sells the rights to the 2 software. 3 Sec. 91. EFFECTIVE DATE —— 2011 IOWA ACTS, SENATE 4 FILE 205. 5 1. 2011 Iowa Acts, Senate File 205, section 3, 6 amending section 321.47, subsection 2, being deemed of 7 immediate importance, takes effect on the effective 8 date of this section of this division of this Act. 9 2. 2011 Iowa Acts, Senate File 205, section 4, 10 enacting section 321.113, subsection 5, being deemed 11 of immediate importance, takes effect on the effective 12 date of this section of this division of this Act. 13 3. 2011 Iowa Acts, Senate File 205, section 5, 14 amending section 321.121, subsection 1, paragraph “b”, 15 being deemed of immediate importance, takes effect on 16 the effective date of this section of this division of 17 this Act. 18 4. 2011 Iowa Acts, Senate File 205, section 6, 19 enacting section 321.122, subsection 1, paragraph “b”, 20 subparagraph (3), being deemed of immediate importance, 21 takes effect on the effective date of this section of 22 this division of this Act. 23 Sec. 92. Section 80B.6, subsection 1, as amended by 24 2011 Iowa Acts, Senate File 236, section 1, is amended 25 to read as follows: 26 1. An Iowa law enforcement academy council is 27 created consisting of the following thirteen fifteen 28 voting members appointed by the governor, subject to 29 confirmation by the senate, to terms of four years 30 commencing as provided in section 69.19 : 31 a. Three residents of the state. 32 b. A sheriff of a county with a population of fifty 33 thousand persons or more who is a member of the Iowa 34 state sheriffs and deputies association. 35 c. A sheriff of a county with a population of less 36 than fifty thousand persons who is a member of the Iowa 37 state sheriffs and deputies association. 38 d. A deputy sheriff of a county who is a member of 39 the Iowa state sheriffs and deputies association. 40 e. A member of the Iowa peace officers association. 41 f. A member of the Iowa state police association. 42 g. A member of the Iowa police chiefs association. 43 h. A police officer who is a member of a police 44 department of a city with a population of fifty 45 thousand persons or more. 46 i. A police officer who is a member of a police 47 department of a city with a population of less than 48 fifty thousand persons. 49 j. A member of the department of public safety. 50 -34- S3372.3415 (2) 84 tm/jp 34/ 72
k. A member of the office of motor vehicle 1 enforcement of the department of transportation. 2 l. An employee of a county conservation board who 3 is a certified peace officer. 4 m. A conservation peace officer employed under 5 section 456A.13. 6 Sec. 93. Section 256C.5, subsection 1, paragraph c, 7 Code 2011, is amended to read as follows: 8 c. “Preschool budget enrollment” means the figure 9 that is equal to sixty fifty percent of the actual 10 enrollment of eligible students in the preschool 11 programming provided by a school district approved 12 to participate in the preschool program on October 1 13 of the base year, or the first Monday in October if 14 October 1 falls on a Saturday or Sunday. 15 Sec. 94. Section 279.51, subsection 2, Code 2011, 16 is amended to read as follows: 17 2. a. Funds allocated under subsection 1 , 18 paragraph “b” , shall be used by the child development 19 coordinating council for the following: 20 a. (1) To continue funding for programs previously 21 funded by grants awarded under section 256A.3 and to 22 provide additional grants under section 256A.3 . The 23 council shall seek to provide grants on the basis of 24 the location within the state of children meeting 25 at-risk definitions. 26 b. (2) At the discretion of the child development 27 coordinating council, award grants for the following: 28 (1) (a) To school districts to establish programs 29 for three-year-old, four-year-old, and five-year-old 30 at-risk children which are a combination of preschool 31 and full-day kindergarten. 32 (2) (b) To provide grants to provide educational 33 support services to parents of at-risk children age 34 birth through three years. 35 b. A grantee under this subsection may direct the 36 use of moneys received to serve any qualifying child 37 ranging in age from three years old to five years old, 38 regardless of the age of population indicated on the 39 grant request in its initial year of application. A 40 grantee is encouraged to consider the degree to which 41 the program complements existing programs and services 42 for three-year-old, four-year-old, and five-year-old 43 at-risk children available in the area, including other 44 child care and preschool services, services provided 45 through a school district, and services available 46 through an area education agency. 47 Sec. 95. Section 303.19A, subsection 1, as enacted 48 by 2011 Iowa Acts, House File 267, section 2, is 49 amended to read as follows: 50 -35- S3372.3415 (2) 84 tm/jp 35/ 72
1. The state historic preservation officer shall 1 only recommend that a rural electric cooperative or a 2 municipal utility constructing electric distribution 3 and transmission facilities for which it is receiving 4 federal funding conduct an archeological site survey 5 of its proposed route when, based upon a review of 6 existing information on historic properties within the 7 area of potential effects of the construction, the 8 state historic preservation officer has determined 9 that a historic property, as defined by the federal 10 National Historic Preservation Act of 1966, as amended, 11 is likely to exist within the proposed route. 12 Sec. 96. Section 321J.2, subsection 4, paragraph b, 13 Code 2011, is amended to read as follows: 14 b. Assessment of a minimum fine of one thousand 15 eight hundred fifty seventy-five dollars and a maximum 16 fine of six thousand two hundred fifty dollars. 17 Surcharges and fees shall be assessed pursuant to 18 chapter 911 . 19 Sec. 97. Section 422.11S, subsection 7, paragraph 20 a, subparagraph (2), Code 2011, is amended to read as 21 follows: 22 (2) “Total approved tax credits” means for the 23 tax year beginning in the 2006 calendar year, two 24 million five hundred thousand dollars, for the tax 25 year beginning in the 2007 calendar year, five million 26 dollars, and for tax years beginning on or after 27 January 1, 2008, seven million five hundred thousand 28 dollars. However, for tax years beginning on or 29 after January 1, 2012, and only if legislation is 30 enacted by the eighty-fourth general assembly, 2011 31 session, amending section 257.8, subsections 1 and 2, 32 to establish both the state percent of growth and the 33 categorical state percent of growth for the budget 34 year beginning July 1, 2012, at three percent, “total 35 approved tax credits” means ten million dollars. 36 Sec. 98. Section 453A.35, subsection 1, Code 2011, 37 is amended to read as follows: 38 1. a. The With the exception of revenues credited 39 to the health care trust fund pursuant to paragraph 40 “b” , the proceeds derived from the sale of stamps and 41 the payment of taxes, fees, and penalties provided for 42 under this chapter , and the permit fees received from 43 all permits issued by the department, shall be credited 44 to the general fund of the state. However, of 45 b. Of the revenues generated from the tax on 46 cigarettes pursuant to section 453A.6, subsection 47 1 , and from the tax on tobacco products as specified 48 in section 453A.43, subsections 1, 2, 3, and 4 , and 49 credited to the general fund of the state under this 50 -36- S3372.3415 (2) 84 tm/jp 36/ 72
subsection , there is appropriated, annually, to the 1 health care trust fund created in section 453A.35A , the 2 first one hundred six million sixteen thousand four 3 hundred dollars shall be credited to the health care 4 trust fund created in section 453A.35A . 5 Sec. 99. Section 453A.35A, subsection 1, Code 2011, 6 is amended to read as follows: 7 1. A health care trust fund is created in the 8 office of the treasurer of state. The fund consists 9 of the revenues generated from the tax on cigarettes 10 pursuant to section 453A.6, subsection 1 , and from 11 the tax on tobacco products as specified in section 12 453A.43 , subsections 1, 2, 3, and 4 , that are credited 13 to the general fund of the state and appropriated to 14 the health care trust fund, annually, pursuant to 15 section 453A.35 . Moneys in the fund shall be separate 16 from the general fund of the state and shall not be 17 considered part of the general fund of the state. 18 However, the fund shall be considered a special account 19 for the purposes of section 8.53 relating to generally 20 accepted accounting principles. Moneys in the fund 21 shall be used only as specified in this section and 22 shall be appropriated only for the uses specified. 23 Moneys in the fund are not subject to section 8.33 24 and shall not be transferred, used, obligated, 25 appropriated, or otherwise encumbered, except as 26 provided in this section . Notwithstanding section 27 12C.7, subsection 2 , interest or earnings on moneys 28 deposited in the fund shall be credited to the fund. 29 Sec. 100. Section 466B.31, subsection 2, paragraph 30 a, Code 2011, is amended by adding the following new 31 subparagraphs: 32 NEW SUBPARAGRAPH . (17) One member selected by the 33 agribusiness association of Iowa. 34 NEW SUBPARAGRAPH . (18) One member selected by the 35 Iowa floodplain and stormwater management association. 36 NEW SUBPARAGRAPH . (19) One member selected by Iowa 37 rivers revival. 38 Sec. 101. Section 523I.102, subsection 6, paragraph 39 c, Code 2011, is amended to read as follows: 40 c. A pioneer cemetery. However, a pioneer 41 cemetery is a cemetery for purposes of sections 42 523I.316, 523I.317, 523I.401, and 523I.402. 43 Sec. 102. Section 537A.5, subsection 1, as enacted 44 by 2011 Iowa Acts, Senate File 396, section 1, is 45 amended to read as follows: 46 1. As used in this section , “construction contract” 47 means an agreement relating to the construction, 48 alteration, improvement, development, demolition, 49 excavation, rehabilitation, maintenance, or repair 50 -37- S3372.3415 (2) 84 tm/jp 37/ 72
of buildings, highways, roads, streets, bridges, 1 tunnels, transportation facilities, airports, water or 2 sewage treatment plants, power plants, or any other 3 improvements to real property in this state, including 4 shafts, wells, and structures, whether on ground, above 5 ground, or underground, and includes agreements for 6 architectural services, design services, engineering 7 services, construction services, construction 8 management services, development services, maintenance 9 services, material purchases, equipment rental, and 10 labor. “Construction contract” includes all public, 11 private, foreign, or domestic agreements as described 12 in this subsection other than such public agreements 13 relating to highways, roads, and streets. 14 Sec. 103. Section 654.4B, subsection 2, paragraph 15 b, Code 2011, is amended to read as follows: 16 b. This subsection is repealed July 1, 2011 2012 . 17 Sec. 104. APPLICABILITY. The section of this 18 division of this Act amending section 256C.5, 19 subsection 1, takes effect upon enactment, and applies 20 to budget years beginning on or after July 1, 2011. 21 Sec. 105. EFFECTIVE UPON ENACTMENT. The following 22 provision or provisions of this division of this Act, 23 being deemed of immediate importance, take effect upon 24 enactment: 25 1. The section of this division of this Act 26 amending section 303.19A. 27 2. The section of this division of this Act 28 amending section 654.4B. 29 3. The section of this division of this Act 30 appropriating moneys to the department of cultural 31 affairs for purposes of a grant for the battleship 32 Iowa, BB-61. 33 4. The section of this division of this Act 34 creating a task force on the prevention of sexual abuse 35 of children. 36 5. The section of this division of this Act 37 providing effective dates for certain provisions in 38 2011 Iowa Acts, Senate File 205. 39 6. The section in this division of this Act making 40 an appropriation to the Iowa finance authority for a 41 group home grant. 42 7. The section of this division of this Act 43 relating to a school district participating on a 44 contractual basis in a special education instructional 45 program operated by an area education agency. 46 Sec. 106. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 47 APPLICABILITY. The provision of this division of this 48 Act relating to a limitation on state agency office 49 supplies purchase, equipment purchases, printing and 50 -38- S3372.3415 (2) 84 tm/jp 38/ 72
binding, and marketing as enacted by 2011 Iowa Acts, 1 House File 45, being deemed of immediate importance, 2 takes effect upon enactment and applies retroactively 3 to March 7, 2011. 4 DIVISION VIII 5 APPROPRIATION TRANSFERS 6 REBUILD IOWA INFRASTRUCTURE FUND 7 Sec. 107. 2010 Iowa Acts, chapter 1184, section 26, 8 is amended to read as follows: 9 SEC. 26. There is appropriated from the rebuild 10 Iowa infrastructure fund to the department of economic 11 development for deposit in the grow Iowa values fund, 12 for the fiscal year beginning July 1, 2010, and ending 13 June 30, 2011, the following amount, notwithstanding 14 section 8.57, subsection 6 , paragraph “c”: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 38,000,000 16 Of the moneys appropriated in this section, from 17 the amount allocated to the department of economic 18 development in accordance with 2010 Iowa Acts, chapter 19 1184, section 28, subsection 1, $1,200,000 shall 20 be used for the department’s Iowans helping Iowans 21 business assistance program. Notwithstanding section 22 8.33, moneys designated pursuant to this unnumbered 23 paragraph that remain unencumbered or unobligated at 24 the close of the fiscal year shall not revert but shall 25 remain available for expenditure for the purposes 26 designated until the close of the succeeding fiscal 27 year. 28 CASH RESERVE FUND 29 Sec. 108. 2010 Iowa Acts, chapter 1193, section 90, 30 subsection 1, is amended to read as follows: 31 1. DEPARTMENT OF HUMAN SERVICES 32 For the medical assistance program: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $187,800,000 34 a. Of the moneys appropriated in this subsection, 35 the following amounts shall be transferred as follows: 36 (1) To the Iowa finance authority to be used for 37 the Iowans helping Iowans housing assistance program: 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,050,000 39 (2) To the department of human services to be 40 used for the unmet needs program administered by the 41 department: 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,056,603 43 b. Notwithstanding section 8.33, moneys transferred 44 pursuant to paragraph “a” that remain unencumbered 45 or unobligated at the close of the fiscal year shall 46 not revert but shall remain available for expenditure 47 for the purposes designated until the close of the 48 succeeding fiscal year. 49 Sec. 109. EFFECTIVE DATE —— APPLICABILITY. 50 -39- S3372.3415 (2) 84 tm/jp 39/ 72
1. This division of this Act being deemed of 1 immediate importance takes effect upon enactment, and 2 if approved by the governor on or after July 1, 2011, 3 are retroactively applicable to the date specified in 4 subsection 2. 5 2. The provisions of this division of this Act 6 providing for transfers are retroactively applicable 7 to August 27, 2010, and apply in lieu of the transfers 8 made for the same purposes by the executive branch, 9 as reported by the department of management in the 10 transfer notice to the governor and lieutenant governor 11 dated August 27, 2010. 12 DIVISION IX 13 REORGANIZATION 14 Sec. 110. NEW SECTION . 8.75 Contract services —— 15 training. 16 1. Each department, as defined in section 17 8.2, shall separately track the budget and actual 18 expenditures for contract services and for employee 19 training for each appropriation line item. 20 2. The terms of the contracts for contracted 21 services entered into or revised during the fiscal year 22 shall incorporate quality assurance and cost control 23 measures. 24 3. The employee training tracking information 25 shall be further divided into training categories. 26 Each department’s report on training tracking shall 27 specifically address the use of electronically based 28 training. 29 4. Each department shall report to the legislative 30 services agency on January 15 and July 15 of each year 31 concerning the budget, expenditure, quality assurance, 32 and cost control information addressed by this section 33 for the previous six calendar months. 34 Sec. 111. NEW SECTION . 8A.319 State government 35 purchasing efforts —— department of administrative 36 services. 37 In order to facilitate efficient and cost-effective 38 purchasing, the department of administrative services 39 shall do the following: 40 1. Require state agencies to provide the department 41 with a report regarding planned purchases on an annual 42 basis and to report on an annual basis regarding 43 efforts to standardize products and services within 44 their own agencies and with other state agencies. 45 2. Require state employees who conduct bids for 46 services to receive training on an annual basis about 47 procurement rules and procedures and procurement best 48 practices. 49 3. Identify procurement compliance employees within 50 -40- S3372.3415 (2) 84 tm/jp 40/ 72
the department. 1 4. Review the process and basis for establishing 2 departmental fees for purchasing. 3 5. Establish a work group to collaborate on best 4 practices to implement the best cost savings for the 5 state concerning purchasing. 6 6. Explore interstate and intergovernmental 7 purchasing opportunities and encourage the legislative 8 and judicial branches to participate in consolidated 9 purchasing and efficiencies wherever possible. 10 7. Expand the use of procurement cards throughout 11 state government to facilitate purchasing of items by 12 state agencies. 13 Sec. 112. DEPARTMENT OF ADMINISTRATIVE SERVICES 14 INFORMATION TECHNOLOGY —— UTILIZATION BY LEGISLATIVE 15 AND JUDICIAL BRANCH. The department of administrative 16 services shall consult with and explore opportunities 17 with the legislative and judicial branches of 18 government relative to the providing of information 19 technology services to those branches of government. 20 Sec. 113. STATE AGENCY ELECTRONIC RENEWAL 21 NOTICES. State agencies, as defined in section 8A.101, 22 should, to the greatest extent possible, utilize 23 electronic mail or similar electronic means to notify 24 holders of licenses or permits issued by that state 25 agency that the license or permit needs to be renewed. 26 The chief information officer of the state shall assist 27 state agencies in implementing the directive in this 28 section. 29 Sec. 114. STATE AGENCY EFFICIENCY EFFORTS. 30 1. LEAN EFFORTS. State agencies shall budget for 31 and plan to conduct lean projects as described in 32 section 8.70. Each state agency shall coordinate its 33 activities with the office of lean enterprise created 34 in section 8.70 in developing plans to conduct lean 35 projects. 36 2. SHARED RESOURCES. State agencies are encouraged 37 to share resources and services, including staff, 38 training, and educational services, to the greatest 39 extent possible in order to best fulfill the duties of 40 each agency at the least cost. 41 Sec. 115. JOINT APPROPRIATIONS SUBCOMMITTEES —— 42 REVIEW OF AGENCY FEES. Each joint appropriations 43 subcommittee of the general assembly shall examine and 44 review on an annual basis the fees charged by state 45 agencies under the purview of that joint appropriations 46 subcommittee. 47 Sec. 116. DEPARTMENT OF ADMINISTRATIVE SERVICES —— 48 STREAMLINED HIRING. The department of administrative 49 services shall, in consultation with the department of 50 -41- S3372.3415 (2) 84 tm/jp 41/ 72
management, examine the process by which state agencies 1 hire personnel with the goal of simplifying and 2 reducing the steps needed for state agencies to hire 3 personnel. The department shall provide information 4 to the general assembly concerning steps taken to 5 implement a more streamlined hiring process and any 6 recommendations for legislative action. 7 Sec. 117. TOBACCO RETAIL COMPLIANCE CHECKS. For 8 the fiscal year beginning July 1, 2011, and ending June 9 30, 2012, the terms of a chapter 28D agreement, entered 10 into between the division of tobacco use prevention 11 and control of the department of public health and 12 the alcoholic beverages division of the department of 13 commerce, governing compliance checks conducted to 14 ensure licensed retail tobacco outlet conformity with 15 tobacco laws, regulations, and ordinances relating to 16 persons under eighteen years of age, shall restrict the 17 number of such checks to one check per retail outlet, 18 and one additional check for any retail outlet found to 19 be in violation during the first check. 20 Sec. 118. DEPARTMENT OF ADMINISTRATIVE SERVICES 21 —— CENTRALIZED PAYROLL SYSTEM. The department of 22 administrative services shall examine the possibility 23 of merging all state payroll systems into the 24 centralized payroll system operated by the department. 25 The department shall consult with those entities 26 of state government not utilizing the centralized 27 payroll system, including but not limited to the state 28 department of transportation, about strategies for 29 encouraging utilization of the state’s centralized 30 payroll system and by identifying those barriers 31 preventing merging of the payroll systems. The 32 department shall provide information to the joint 33 appropriations subcommittee on administration and 34 regulation concerning efforts by the department to 35 merge payroll systems and any recommendations for 36 legislative action to encourage, or eliminate barriers 37 to, the provision of payroll services by the department 38 to other state agencies. 39 DIVISION X 40 MEDICATION THERAPY MANAGEMENT 41 Sec. 119. 2010 Iowa Acts, chapter 1193, section 42 166, subsections 2 and 3, are amended to read as 43 follows: 44 2. a. Prior to July 1, 2010, the department of 45 administrative services shall utilize a request for 46 proposals process to contract for the provision of 47 medication therapy management services beginning 48 July 1, 2010, and prior to July 1, 2011, shall amend 49 the contract to continue the provision of medication 50 -42- S3372.3415 (2) 84 tm/jp 42/ 72
therapy management services beginning July 1, 2011, 1 for eligible employees who meet any of the following 2 criteria: 3 (1) An individual who takes four or more 4 prescription drugs to treat or prevent two or more 5 chronic medical conditions. 6 (2) An individual with a prescription drug therapy 7 problem who is identified by the prescribing physician 8 or other appropriate prescriber, and referred to a 9 pharmacist for medication therapy management services. 10 (3) An individual who meets other criteria 11 established by the third-party payment provider 12 contract, policy, or plan. 13 b. The department of administrative services shall 14 utilize an advisory committee comprised of an equal 15 number of physicians and pharmacists to provide advice 16 and oversight regarding the request for proposals and 17 evaluation processes. The department shall appoint the 18 members of the advisory council based upon designees 19 of the Iowa pharmacy association, the Iowa medical 20 society, and the Iowa osteopathic medical association. 21 c. b. The contract shall require the company 22 to provide annual reports to the general assembly 23 detailing the costs, savings, estimated cost avoidance 24 and return on investment, and patient outcomes 25 related to the medication therapy management services 26 provided. The company shall guarantee demonstrated 27 annual savings, including any savings associated with 28 cost avoidance at least equal to the program’s costs 29 with any shortfall amount refunded to the state. As 30 a proof of concept in the program for the period 31 beginning July 1, 2010, and ending June 30, 2011, the 32 company shall offer a dollar-for-dollar guarantee for 33 drug product costs savings alone. Prior to entering 34 into a contract with a company, the department and 35 the company shall agree on the terms, conditions, 36 and applicable measurement standards associated 37 with the demonstration of savings. The department 38 shall verify the demonstrated savings reported by 39 the company was performed in accordance with the 40 agreed upon measurement standards. The company shall 41 be prohibited from using the company’s employees to 42 provide the medication therapy management services and 43 shall instead be required to contract with licensed 44 pharmacies, pharmacists, or physicians. 45 d. The fees for pharmacist-delivered medication 46 therapy management services shall be separate from 47 the reimbursement for prescription drug product or 48 dispensing services; shall be determined by each 49 third-party payment provider contract, policy, or plan; 50 -43- S3372.3415 (2) 84 tm/jp 43/ 72
and must be reasonable based on the resources and time 1 required to provide the service. 2 e. A fee shall be established for physician 3 reimbursement for services delivered for medication 4 therapy management as determined by each third-party 5 payment provider contract, policy, or plan, and must be 6 reasonable based on the resources and time required to 7 provide the service. 8 f. If any part of the medication therapy management 9 plan developed by a pharmacist incorporates services 10 which are outside the pharmacist’s independent scope 11 of practice including the initiation of therapy, 12 modification of dosages, therapeutic interchange, or 13 changes in drug therapy, the express authorization 14 of the individual’s physician or other appropriate 15 prescriber is required. 16 g. For the contract period beginning July 1, 2011, 17 the department shall utilize the services of the 18 college of pharmacy at a state university to validate 19 reported drug cost savings. 20 h. The results of the pilot program for the period 21 beginning July 1, 2010, and ending December 31, 2011, 22 shall be submitted to the general assembly no later 23 than March 1, 2012. 24 3. This section is repealed December 31, 2011 2012 . 25 Sec. 120. TRANSFER —— MEDICATION THERAPY MANAGEMENT 26 PROGRAM. There is transferred $510,000 from the 27 fees collected by the board of pharmacy pursuant to 28 chapter 155A and retained by the board pursuant to the 29 authority granted in section 147.82 to the department 30 of administrative services for the fiscal year 31 beginning July 1, 2011, and ending June 30, 2012, to be 32 used to be used for the medication therapy management 33 program. 34 Sec. 121. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 35 APPLICABILITY. This division of this Act, being deemed 36 of immediate importance, takes effect upon enactment, 37 and is retroactively applicable to June 15, 2011. 38 DIVISION XI 39 EARNED INCOME TAX CREDIT 40 Sec. 122. Section 422.12B, subsection 1, Code 2011, 41 is amended to read as follows: 42 1. The taxes imposed under this division less the 43 credits allowed under section 422.12 shall be reduced 44 by an earned income credit equal to seven ten percent 45 of the federal earned income credit provided in section 46 32 of the Internal Revenue Code. Any credit in excess 47 of the tax liability is refundable. 48 Sec. 123. RETROACTIVE APPLICABILITY. This division 49 of this Act applies retroactively to January 1, 2011, 50 -44- S3372.3415 (2) 84 tm/jp 44/ 72
for tax years beginning on or after that date. 1 DIVISION XII 2 REGULAR PROGRAM AND CATEGORICAL STATE PERCENT 3 OF GROWTH FOR EDUCATION —— FY 2012-2013 4 Sec. 124. Section 257.8, subsection 1, Code 2011, 5 is amended to read as follows: 6 1. State percent of growth. The state percent of 7 growth for the budget year beginning July 1, 2009, is 8 four percent. The state percent of growth for the 9 budget year beginning July 1, 2010, is two percent. 10 The state percent of growth for the budget year 11 beginning July 1, 2012, is three percent. The state 12 percent of growth for each subsequent budget year shall 13 be established by statute which shall be enacted within 14 thirty days of the submission in the year preceding the 15 base year of the governor’s budget under section 8.21 . 16 The establishment of the state percent of growth for 17 a budget year shall be the only subject matter of the 18 bill which enacts the state percent of growth for a 19 budget year. 20 Sec. 125. Section 257.8, subsection 2, Code 2011, 21 is amended to read as follows: 22 2. Categorical state percent of growth. The 23 categorical state percent of growth for the budget 24 year beginning July 1, 2010, is two percent. The 25 categorical state percent of growth for the budget 26 year beginning July 1, 2012, is three percent. The 27 categorical state percent of growth for each budget 28 year shall be established by statute which shall 29 be enacted within thirty days of the submission in 30 the year preceding the base year of the governor’s 31 budget under section 8.21 . The establishment of the 32 categorical state percent of growth for a budget year 33 shall be the only subject matter of the bill which 34 enacts the categorical state percent of growth for a 35 budget year. The categorical state percent of growth 36 may include state percents of growth for the teacher 37 salary supplement, the professional development 38 supplement, and the early intervention supplement. 39 Sec. 126. CODE SECTION 257.8 —— APPLICABILITY. The 40 requirements of section 257.8 regarding the time period 41 of enactment and the subject matter of the legislation 42 establishing the state percent of growth and the 43 categorical state percent of growth for a budget year 44 are not applicable to the division. The requirements 45 of section 257.8 regarding enactment of the regular 46 program state percent of growth and categorical state 47 percent of growth within thirty days of the submission 48 in the year preceding the base year of the governor’s 49 budget and the requirements that the subject matter 50 -45- S3372.3415 (2) 84 tm/jp 45/ 72
of each bill establishing the state percent of growth 1 or the categorical state percent of growth be the 2 only subject matter of the bill do not apply to this 3 division of this Act. 4 Sec. 127. APPLICABILITY. This division of this Act 5 is applicable for computing state aid under the state 6 school foundation program for the school budget year 7 beginning July 1, 2012. 8 DIVISION XIII 9 WITHHOLDING AGREEMENTS 10 Sec. 128. Section 403.19A, subsection 1, paragraphs 11 c and f, Code 2011, are amended to read as follows: 12 c. “Employer” means a business creating or 13 retaining targeted jobs in an urban renewal area of a 14 pilot project city pursuant to a withholding agreement. 15 f. “Targeted job” means a job in a business which 16 is or will be located in an urban renewal area of a 17 pilot project city that pays a wage at least equal to 18 the countywide average wage. “Targeted job” includes 19 new or retained jobs from Iowa business expansions 20 or retentions within the city limits of the pilot 21 project city and those jobs resulting from established 22 out-of-state businesses, as defined by the department 23 of economic development, moving to or expanding in 24 Iowa. 25 Sec. 129. Section 403.19A, subsection 3, paragraph 26 c, subparagraph (1), Code 2011, is amended to read as 27 follows: 28 (1) The pilot project city shall enter into a 29 withholding agreement with each employer concerning 30 the targeted jobs withholding credit. The withholding 31 agreement shall provide for the total amount of 32 withholding tax credits awarded. An agreement shall 33 not provide for an amount of withholding credits that 34 exceeds the amount of the qualifying investment made in 35 the project. An agreement shall not be entered into by 36 a pilot project city with a business currently located 37 in this state unless the business either creates or 38 retains ten new jobs or makes a qualifying investment 39 of at least five hundred thousand dollars within 40 the urban renewal area. The withholding agreement 41 may have a term of up to ten years. An employer 42 shall not be obligated to enter into a withholding 43 agreement. An agreement shall not be entered into with 44 an employer not already located in a pilot project 45 city when another Iowa community is competing for the 46 same project and both the pilot project city and the 47 other Iowa community are seeking assistance from the 48 department. 49 Sec. 130. Section 403.19A, subsection 3, paragraph 50 -46- S3372.3415 (2) 84 tm/jp 46/ 72
f, Code 2011, is amended to read as follows: 1 f. If the employer ceases to meet the requirements 2 of the withholding agreement, the agreement shall be 3 terminated and any withholding tax credits for the 4 benefit of the employer shall cease. However, in 5 regard to the number of new jobs that are to be created 6 or retained , if the employer has met the number of 7 new jobs to be created or retained pursuant to the 8 withholding agreement and subsequently the number of 9 new jobs falls below the required level, the employer 10 shall not be considered as not meeting the new job 11 requirement until eighteen months after the date of the 12 decrease in the number of new jobs created or retained . 13 Sec. 131. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 14 APPLICABILITY. This division of this Act, being 15 deemed of immediate importance, takes effect upon 16 enactment and applies retroactively to July 1, 2006, 17 for agreements entered into on or after that date. 18 DIVISION XIV 19 SCHOOL EMPLOYEE MISCONDUCT 20 Sec. 132. Section 272.2, subsection 1, paragraph 21 b, Code 2011, is amended by striking the paragraph and 22 inserting in lieu thereof the following: 23 b. Provide annually to any person who holds a 24 license, certificate, authorization, or statement of 25 recognition issued by the board, training relating 26 to the knowledge and understanding of the board’s 27 code of professional conduct and ethics. The board 28 shall develop a curriculum that addresses the code of 29 professional conduct and ethics and shall annually 30 provide regional training opportunities throughout the 31 state. 32 Sec. 133. Section 272.15, subsection 1, Code 2011, 33 is amended to read as follows: 34 1. a. The board of directors of a school district 35 or area education agency, the superintendent of a 36 school district or the chief administrator of an 37 area education agency, and the authorities in charge 38 of a nonpublic school shall report to the board the 39 nonrenewal or termination, for reasons of alleged or 40 actual misconduct, of a person’s contract executed 41 under sections 279.12 , 279.13 , 279.15 through 279.21 , 42 279.23 , and 279.24 , and the resignation of a person 43 who holds a license, certificate, or authorization 44 issued by the board as a result of or following an 45 incident or allegation of misconduct that, if proven, 46 would constitute a violation of the rules adopted by 47 the board to implement section 272.2, subsection 14 , 48 paragraph “b” , subparagraph (1), when the board or 49 reporting official has a good faith belief that the 50 -47- S3372.3415 (2) 84 tm/jp 47/ 72
incident occurred or the allegation is true. The 1 board may deny a license or revoke the license of an 2 administrator if the board finds by a preponderance 3 of the evidence that the administrator failed to 4 report the termination or resignation of a school 5 employee holding a license, certificate, statement of 6 professional recognition, or coaching authorization, 7 for reasons of alleged or actual misconduct, as defined 8 by this section. 9 b. Information reported to the board in accordance 10 with this section is privileged and confidential, and 11 except as provided in section 272.13 , is not subject to 12 discovery, subpoena, or other means of legal compulsion 13 for its release to a person other than the respondent 14 and the board and its employees and agents involved in 15 licensee discipline, and is not admissible in evidence 16 in a judicial or administrative proceeding other 17 than the proceeding involving licensee discipline. 18 The board shall review the information reported to 19 determine whether a complaint should be initiated. In 20 making that determination, the board shall consider the 21 factors enumerated in section 272.2, subsection 14 , 22 paragraph “a” . 23 c. For purposes of this section , unless the context 24 otherwise requires, “misconduct” means an action 25 disqualifying an applicant for a license or causing 26 the license of a person to be revoked or suspended 27 in accordance with the rules adopted by the board to 28 implement section 272.2, subsection 14 , paragraph “b” , 29 subparagraph (1). 30 Sec. 134. Section 280.17, Code 2011, is amended to 31 read as follows: 32 280.17 Procedures for handling child abuse reports. 33 1. The board of directors of a public school 34 district and the authorities in control charge of 35 a nonpublic school shall prescribe procedures, in 36 accordance with the guidelines contained in the model 37 policy developed by the department of education in 38 consultation with the department of human services, 39 and adopted by the department of education pursuant 40 to chapter 17A , for the handling of reports of child 41 abuse, as defined in section 232.68, subsection 2 , 42 paragraph “a” , “c” , or “e” , alleged to have been 43 committed by an employee or agent of the public or 44 nonpublic school. 45 2. a. The board of directors of a school district 46 and the authorities in charge of an accredited 47 nonpublic school shall place on administrative leave a 48 school employee who is the subject of an investigation 49 of an alleged incident of abuse of a student conducted 50 -48- S3372.3415 (2) 84 tm/jp 48/ 72
in accordance with 281 IAC 102. 1 b. If the results of an investigation of abuse of 2 a student by a school employee who holds a license, 3 certificate, authorization, or statement of recognition 4 issued by the board of educational examiners finds 5 that the school employee’s conduct constitutes a crime 6 under any other statute, the board or the authorities, 7 as appropriate, shall report the results of the 8 investigation to the board of educational examiners. 9 Sec. 135. Section 280.27, Code 2011, is amended to 10 read as follows: 11 280.27 Reporting violence —— immunity. 12 An employee of a school district, an accredited 13 nonpublic school, or an area education agency who 14 participates in good faith and acts reasonably in 15 the making of a report to, or investigation by, an 16 appropriate person or agency regarding violence, 17 threats of violence, physical or sexual abuse of a 18 student, or other inappropriate activity against a 19 school employee or student in a school building, on 20 school grounds, or at a school-sponsored function shall 21 be immune from civil or criminal liability relating 22 to such action, as well as for participating in any 23 administrative or judicial proceeding resulting from or 24 relating to the report or investigation. 25 DIVISION XV 26 STATE FAIR AUTHORITY 27 Sec. 136. Section 173.1, subsection 4, Code 2011, 28 is amended to read as follows: 29 4. A treasurer to be elected by the board who shall 30 serve as a nonvoting member from the elected directors . 31 Sec. 137. REPEAL. Section 173.12, Code 2011, is 32 repealed. 33 DIVISION XVI 34 CONTROLLED SUBSTANCES 35 Sec. 138. CONTROLLED SUBSTANCE COLLECTION AND 36 DISPOSAL PROGRAM. A person in possession of or a 37 retailer selling a controlled substance designated 38 in section 124.204, subsection 4, paragraph “ai”, 39 subparagraphs (1) through (4), if enacted, shall 40 be required to transfer such controlled substance 41 to the department of public safety for destruction. 42 The department of public safety shall establish a 43 controlled substance collection and disposal program 44 for a controlled substance designated in section 45 124.204, subsection 4, paragraph “ai”, subparagraphs 46 (1) through (4). The department of public safety 47 may partner with a third party, including a local 48 enforcement agency, to implement and administer the 49 program. The program shall be dissolved thirty days 50 -49- S3372.3415 (2) 84 tm/jp 49/ 72
after the enactment date of section 124.204, subsection 1 4, paragraph “ai”, subparagraphs (1) through (4). 2 Sec. 139. APPLICABILITY —— CRIMINAL 3 PENALTIES. Criminal penalties do not apply to 4 violations associated with the substances designated 5 controlled substances in section 124.204, subsection 6 4, paragraph “ai”, subparagraphs (1) through (4), if 7 enacted, until thirty days after the enactment date 8 of section 124.204, subsection 4, paragraph “ai”, 9 subparagraphs (1) through (4). 10 Sec. 140. 2011 Iowa Acts, Senate File 510, section 11 28, if enacted, is amended to read as follows: 12 SEC. 28. EFFECTIVE DATE. The following provision 13 of this division of this Act takes effect thirty days 14 after enactment , notwithstanding section 3.7 of this 15 Act or thirty days after the enactment of 2011 Iowa 16 Acts, Senate File 538, if enacted, whichever is later : 17 The section of this division of this Act amending 18 enacting section 124.204, subsection 4, paragraph “ai”, 19 subparagraphs (1) through (4). 20 Sec. 141. 2011 Iowa Acts, Senate File 510, section 21 29, if enacted, is amended to read as follows: 22 SEC. 29. EFFECTIVE UPON ENACTMENT. The following 23 provision of this division of this Act, being deemed 24 of immediate importance, and notwithstanding section 25 3.7 takes effect upon enactment of this Act or upon 26 enactment of 2011 Iowa Acts, Senate File 538, if 27 enacted, whichever is later : 28 The section of this Act amending enacting section 29 124.204, subsection 4, paragraph “ai”, subparagraph 30 (5). 31 Sec. 142. EFFECTIVE UPON ENACTMENT. This division 32 of this Act, being deemed of immediate importance, 33 takes effect upon enactment of this Act or upon the 34 enactment of 2011 Iowa Acts, Senate File 510, if 35 enacted, whichever is later. 36 DIVISION XVII 37 RADIOS 38 Sec. 143. 2011 Iowa Acts, Senate File 509, section 39 22, subsections 2 and 3, if enacted, are amended to 40 read as follows: 41 2. Of the amount appropriated in subsection 1, 42 the department of natural resources may enter into 43 a public-private partnership, through a competitive 44 bidding process, for the provision of the statewide 45 network and the purchase of compatible equipment. The 46 mobile radios purchased by the department pursuant 47 to subsection 1 shall be compatible with a statewide 48 public safety radio network created pursuant to 49 legislation enacted by the 2011 session of the general 50 -50- S3372.3415 (2) 84 tm/jp 50/ 72
assembly. The department shall purchase the mobile 1 radios after conducting a competitive bidding process. 2 3. On or before January 13, 2012, the department of 3 natural resources in cooperation with the department of 4 public safety shall provide a report to the legislative 5 services agency and the department of management. 6 The report shall detail the status of the moneys 7 appropriated in subsection 1 and shall include the 8 estimated needs of the department of natural resources 9 to achieve interoperability and to meet the federal 10 narrowbanding mandate, and any changes in estimated 11 costs to meet those needs , and the status of requests 12 for proposals to develop a public-private partnership . 13 Sec. 144. EFFECTIVE UPON ENACTMENT. This division 14 of this Act, being deemed of immediate importance, 15 takes effect upon enactment and, if approved by 16 the governor on or after July 1, 2011, shall apply 17 retroactively to June 30, 2011. 18 DIVISION XVIII 19 BUSINESS PROPERTY TAX CREDITS 20 Sec. 145. Section 331.512, Code 2011, is amended by 21 adding the following new subsection: 22 NEW SUBSECTION . 13A. Carry out duties relating to 23 the business property tax credit as provided in chapter 24 426C. 25 Sec. 146. Section 331.559, Code 2011, is amended by 26 adding the following new subsection: 27 NEW SUBSECTION . 14A. Carry out duties relating to 28 the business property tax credit as provided in chapter 29 426C. 30 Sec. 147. NEW SECTION . 426C.1 Definitions. 31 1. For the purposes of this chapter, unless the 32 context otherwise requires: 33 a. “Contiguous parcels” means any of the following: 34 (1) Parcels that share one or more common 35 boundaries. 36 (2) Parcels within the same building or structure 37 regardless of whether the parcels share one or more 38 common boundaries. 39 (3) Improvements to the land that are situated on 40 one or more parcels of land that are assessed and taxed 41 separately from the improvements if the parcels of land 42 upon which the improvements are situated share one or 43 more common boundaries. 44 b. “Department” means the department of revenue. 45 c. “Fund” means the business property tax credit 46 fund created in section 426C.2. 47 d. “Parcel” means as defined in section 445.1. 48 e. “Property unit” means contiguous parcels all of 49 which are located within the same county, with the same 50 -51- S3372.3415 (2) 84 tm/jp 51/ 72
property tax classification, each of which contains 1 permanent improvements, are owned by the same person, 2 and are operated by that person for a common use and 3 purpose. 4 2. For purposes of this chapter, two or more 5 parcels are considered to be owned by the same person 6 if the owners of the parcels are business entities that 7 share common ownership of each entity in an amount 8 equal to or in excess of fifty percent. 9 Sec. 148. NEW SECTION . 426C.2 Business property 10 tax credit fund —— appropriation. 11 1. A business property tax credit fund is created 12 in the state treasury under the authority of the 13 department. For the fiscal year beginning July 1, 14 2012, there is appropriated from the general fund of 15 the state to the department to be credited to the 16 fund, the sum of fifty million dollars to be used 17 for business property tax credits authorized in this 18 chapter. For the fiscal year beginning July 1, 2013, 19 and each fiscal year thereafter, there is appropriated 20 from the general fund of the state to the department 21 to be credited to the fund an amount equal to the 22 total amount appropriated by the general assembly to 23 the fund in the previous fiscal year. In addition, 24 the sum of fifty million dollars shall be added to the 25 appropriation in each fiscal year beginning on or after 26 July 1, 2013, if the revenue estimating conference 27 certifies during its final meeting of the calendar year 28 ending prior to the beginning of the fiscal year that 29 the total amount of general fund revenues collected 30 during the fiscal year ending during such calendar year 31 was at least one hundred four percent of the total 32 amount of general fund revenues collected during the 33 previous fiscal year. However, the total appropriation 34 to the fund shall not exceed two hundred million 35 dollars for any one fiscal year. 36 2. Notwithstanding section 12C.7, subsection 2, 37 interest or earnings on moneys deposited in the fund 38 shall be credited to the fund. Moneys in the fund are 39 not subject to the provisions of section 8.33 and shall 40 not be transferred, used, obligated, appropriated, 41 or otherwise encumbered except as provided in this 42 chapter. 43 Sec. 149. NEW SECTION . 426C.3 Claims for credit. 44 1. Each person who wishes to claim the credit 45 allowed under this chapter shall obtain the appropriate 46 forms from the assessor and file the claim with the 47 assessor. The director of revenue shall prescribe 48 suitable forms and instructions for such claims, and 49 make such forms and instructions available to the 50 -52- S3372.3415 (2) 84 tm/jp 52/ 72
assessors. 1 2. a. Claims for the business property tax credit 2 shall be filed not later than March 15 preceding the 3 fiscal year during which the taxes for which the credit 4 is claimed are due and payable. 5 b. A claim filed after the deadline for filing 6 claims shall be considered as a claim for the following 7 year. 8 3. Upon the filing of a claim and allowance of the 9 credit, the credit shall be allowed on the parcel or 10 property unit for successive years without further 11 filing as long as the parcel or property unit satisfies 12 the requirements for the credit. If the parcel or 13 property unit owner ceases to qualify for the credit 14 under this chapter, the owner shall provide written 15 notice to the assessor by the date for filing claims 16 specified in subsection 2 following the date on which 17 the parcel or property unit ceases to qualify for the 18 credit. 19 4. When all or a portion of a parcel or property 20 unit that is allowed a credit under this chapter is 21 sold, transferred, or ownership otherwise changes, the 22 buyer, transferee, or new owner who wishes to receive 23 the credit shall refile the claim for credit. When a 24 portion of a parcel or property unit that is allowed 25 a credit under this chapter is sold, transferred, or 26 ownership otherwise changes, the owner of the portion 27 of the parcel or property unit for which ownership did 28 not change shall refile the claim for credit. 29 5. The assessor shall remit the claims for 30 credit to the county auditor with the assessor’s 31 recommendation for allowance or disallowance. If 32 the assessor recommends disallowance of a claim, 33 the assessor shall submit the reasons for the 34 recommendation, in writing, to the county auditor. The 35 county auditor shall forward the claims to the board 36 of supervisors. The board shall allow or disallow the 37 claims. 38 6. For each claim and allowance of a credit for 39 a property unit, the county auditor shall calculate 40 the average of all consolidated levy rates applicable 41 to the several parcels within the property unit. All 42 claims for credit which have been allowed by the board 43 of supervisors, the actual value of the improvements 44 to such parcels and property units applicable to 45 the fiscal year for which the credit is claimed 46 that are subject to assessment and taxation prior to 47 imposition of any applicable assessment limitation, 48 the consolidated levy rates for such parcels and the 49 average consolidated levy rates for such property units 50 -53- S3372.3415 (2) 84 tm/jp 53/ 72
applicable to the fiscal year for which the credit is 1 claimed, and the taxing districts in which the parcel 2 or property unit is located, shall be certified on or 3 before June 15, in each year, by the county auditor to 4 the department. 5 7. The assessor shall maintain a permanent file of 6 current business property tax credits. The assessor 7 shall file a notice of transfer of property for which a 8 credit has been allowed when notice is received from 9 the office of the county recorder, from the person 10 who sold or transferred the property, or from the 11 personal representative of a deceased property owner. 12 The county recorder shall give notice to the assessor 13 of each transfer of title filed in the recorder’s 14 office. The notice from the county recorder shall 15 describe the property transferred, the name of the 16 person transferring title to the property, and the name 17 of the person to whom title to the property has been 18 transferred. 19 Sec. 150. NEW SECTION . 426C.4 Eligibility and 20 amount of credit. 21 1. Each parcel classified and taxed as commercial 22 property, industrial property, or railway property 23 under chapter 434, and improved with permanent 24 construction, is eligible for a credit under this 25 chapter. A person may claim and receive one credit 26 under this chapter for each eligible parcel unless 27 the parcel is part of a property unit. A person 28 may only claim and receive one credit under this 29 chapter for each property unit. A credit approved 30 for a property unit shall be allocated to the several 31 parcels within the property unit in the proportion 32 that each parcel’s total amount of property taxes due 33 and payable attributable to the improvements bears to 34 the total amount of property taxes due and payable 35 attributable to the improvements for the property unit. 36 Only property units comprised of commercial property, 37 comprised of industrial property, or comprised of 38 railway property under chapter 434 are eligible for a 39 credit under this chapter. 40 2. Using the actual value of the improvements and 41 the consolidated levy rate for each parcel or the 42 average consolidated levy rate for each property unit, 43 as certified by the county auditor to the department 44 under section 426C.3, subsection 6, the department 45 shall calculate, for each fiscal year, an initial 46 amount of actual value of improvements for use in 47 determining the amount of the credit for each such 48 parcel or property unit so as to provide the maximum 49 possible credit according to the credit formula and 50 -54- S3372.3415 (2) 84 tm/jp 54/ 72
limitations under subsection 3, and to provide a 1 total dollar amount of credits against the taxes due 2 and payable in the fiscal year equal to ninety-eight 3 percent of the moneys in the fund following the deposit 4 of the total appropriation for the fiscal year. 5 3. a. The amount of the credit for each parcel or 6 property unit for which a claim for credit under this 7 chapter has been approved shall be calculated under 8 paragraph “b” using the lesser of the initial amount 9 of actual value of the improvements determined by the 10 department under subsection 2, and the actual value 11 of the improvements to the parcel or property unit as 12 certified by the county auditor under section 426C.3, 13 subsection 6. 14 b. The amount of the credit for each parcel or 15 property unit for which a claim for credit under 16 this chapter has been approved shall be equal to the 17 amount of actual value determined under paragraph “a” 18 multiplied by the difference, stated as a percentage, 19 between the assessment limitation applicable to 20 the parcel or property unit under section 441.21, 21 subsection 5, and the assessment limitation applicable 22 to residential property under section 441.21, 23 subsection 4, divided by one thousand dollars, and then 24 multiplied by the consolidated levy rate or average 25 consolidated levy rate per one thousand dollars of 26 taxable value applicable to the parcel or property unit 27 for the fiscal year for which the credit is claimed as 28 certified by the county auditor under section 426C.3, 29 subsection 6. 30 Sec. 151. NEW SECTION . 426C.5 Payment to counties. 31 1. Annually the department shall certify to the 32 county auditor of each county the amounts of the 33 business property tax credits allowed in the county. 34 Each county auditor shall then enter the credits 35 against the tax levied on each eligible parcel or 36 property unit in the county, designating on the tax 37 lists the credit as being from the fund. Each taxing 38 district shall receive its share of the business 39 property tax credit allowed on each eligible parcel 40 or property unit in such taxing district, in the 41 proportion that the levy made by such taxing district 42 upon the parcel or property unit bears to the total 43 levy upon the parcel or property unit by all taxing 44 districts imposing a property tax in such taxing 45 district. However, the several taxing districts 46 shall not draw the moneys so credited until after the 47 semiannual allocations have been received by the county 48 treasurer, as provided in this section. Each county 49 treasurer shall show on each tax receipt the amount of 50 -55- S3372.3415 (2) 84 tm/jp 55/ 72
credit received from the fund. 1 2. The director of the department of administrative 2 services shall issue warrants on the fund payable to 3 the county treasurers of the several counties of the 4 state under this chapter. 5 3. The amount due each county shall be paid in two 6 payments on November 15 and March 15 of each fiscal 7 year, drawn upon warrants payable to the respective 8 county treasurers. The two payments shall be as nearly 9 equal as possible. 10 Sec. 152. NEW SECTION . 426C.6 Appeals. 11 1. If the board of supervisors disallows a claim 12 for credit under section 426C.3, subsection 5, the 13 board of supervisors shall send written notice, by 14 mail, to the claimant at the claimant’s last known 15 address. The notice shall state the reasons for 16 disallowing the claim for the credit. The board of 17 supervisors is not required to send notice that a claim 18 for credit is disallowed if the claimant voluntarily 19 withdraws the claim. Any person whose claim is denied 20 under the provisions of this chapter may appeal from 21 the action of the board of supervisors to the district 22 court of the county in which the parcel or property 23 unit is located by giving written notice of such appeal 24 to the county auditor within twenty days from the date 25 of mailing of notice of such action by the board of 26 supervisors. 27 2. If any claim for credit has been denied by the 28 board of supervisors, and such action is subsequently 29 reversed on appeal, the credit shall be allowed on the 30 applicable parcel or property unit, and the director of 31 revenue, the county auditor, and the county treasurer 32 shall provide the credit and change their books and 33 records accordingly. In the event the appealing 34 taxpayer has paid one or both of the installments of 35 the tax payable in the year or years in question, 36 remittance shall be made to such taxpayer of the amount 37 of such credit. The amount of such credit awarded on 38 appeal shall be allocated and paid from the balance 39 remaining in the fund. 40 Sec. 153. NEW SECTION . 426C.7 Audit —— denial. 41 1. If on the audit of a credit provided under this 42 chapter, the director of revenue determines the amount 43 of the credit to have been incorrectly calculated or 44 that the credit is not allowable, the director shall 45 recalculate the credit and notify the taxpayer and the 46 county auditor of the recalculation or denial and the 47 reasons for it. The director shall not adjust a credit 48 after three years from October 31 of the year in which 49 the claim for the credit was filed. If the credit has 50 -56- S3372.3415 (2) 84 tm/jp 56/ 72
been paid, the director shall give notification to the 1 taxpayer, the county treasurer, and the applicable 2 assessor of the recalculation or denial of the credit 3 and the county treasurer shall proceed to collect the 4 tax owed in the same manner as other property taxes due 5 and payable are collected, if the parcel or property 6 unit for which the credit was allowed is still owned 7 by the taxpayer. If the parcel or property unit 8 for which the credit was allowed is not owned by the 9 taxpayer, the amount may be recovered from the taxpayer 10 by assessment in the same manner that income taxes are 11 assessed under sections 422.26 and 422.30. The amount 12 of such erroneous credit, when collected, shall be 13 deposited in the fund. 14 2. The taxpayer or board of supervisors may 15 appeal any decision of the director of revenue to the 16 state board of tax review pursuant to section 421.1, 17 subsection 5. The taxpayer, the board of supervisors, 18 or the director of revenue may seek judicial review 19 of the action of the state board of tax review in 20 accordance with chapter 17A. 21 Sec. 154. NEW SECTION . 426C.8 False claim —— 22 penalty. 23 A person who makes a false claim for the purpose of 24 obtaining a credit provided for in this chapter or who 25 knowingly receives the credit without being legally 26 entitled to it is guilty of a fraudulent practice. The 27 claim for a credit of such a person shall be disallowed 28 and if the credit has been paid the amount shall be 29 recovered in the manner provided in section 426C.7. In 30 such cases, the director of revenue shall send a notice 31 of disallowance of the credit. 32 Sec. 155. NEW SECTION . 426C.9 Rules. 33 The director of revenue shall prescribe forms, 34 instructions, and rules pursuant to chapter 17A, as 35 necessary, to carry out the purposes of this chapter. 36 Sec. 156. IMPLEMENTATION. Notwithstanding the 37 deadline for filing claims established in section 38 426C.3, for a credit against property taxes due and 39 payable during the fiscal year beginning July 1, 2012, 40 the claim for the credit shall be filed not later than 41 January 15, 2012. 42 Sec. 157. APPLICABILITY. This division of this Act 43 applies to property taxes due and payable in fiscal 44 years beginning on or after July 1, 2012. 45 DIVISION XIX 46 COUNTY AND CITY BUDGET LIMITATION 47 Sec. 158. Section 28M.5, subsection 2, Code 2011, 48 is amended to read as follows: 49 2. If a regional transit district budget allocates 50 -57- S3372.3415 (2) 84 tm/jp 57/ 72
revenue responsibilities to the board of supervisors 1 of a participating county, the amount of the regional 2 transit district levy that is the responsibility of the 3 participating county shall be deducted from the maximum 4 rates amount of taxes authorized to be levied by the 5 county pursuant to section 331.423 , subsections 1 and 6 2 subsection 3, paragraphs “b” and “c” , as applicable, 7 unless the county meets its revenue responsibilities as 8 allocated in the budget from other available revenue 9 sources. However, for a regional transit district 10 that includes a county with a population of less than 11 three hundred thousand, the amount of the regional 12 transit district levy that is the responsibility of 13 such participating county shall be deducted from the 14 maximum rate amount of taxes authorized to be levied 15 by the county pursuant to section 331.423, subsection 16 1 3, paragraph “b” . 17 Sec. 159. Section 331.263, subsection 2, Code 2011, 18 is amended to read as follows: 19 2. The governing body of the community commonwealth 20 shall have the authority to levy county taxes and shall 21 have the authority to levy city taxes to the extent the 22 city tax levy authority is transferred by the charter 23 to the community commonwealth. A city participating 24 in the community commonwealth shall transfer a portion 25 of the city’s tax levy authorized under section 384.1 26 or 384.12 , whichever is applicable, to the governing 27 body of the community commonwealth. The maximum 28 rates amount of taxes authorized to be levied under 29 sections section 384.1 and the maximum amount of taxes 30 authorized to be levied under section 384.12 by a city 31 participating in the community commonwealth shall be 32 reduced by an amount equal to the rates of the same or 33 similar taxes levied in the city by the governing body 34 of the community commonwealth. 35 Sec. 160. Section 331.421, Code 2011, is amended by 36 adding the following new subsection: 37 NEW SUBSECTION . 7A. “Item” means a budgeted 38 expenditure, appropriation, or cash reserve from a 39 fund for a service area, program, program element, or 40 purpose. 41 Sec. 161. Section 331.423, Code 2011, is amended by 42 striking the section and inserting in lieu thereof the 43 following: 44 331.423 Property tax dollars —— basic levy maximums. 45 1. Annually, the board shall determine separate 46 property tax levy limits to pay for general county 47 services and rural county services in accordance with 48 this section. The basic levies separately certified 49 for general county services and rural county services 50 -58- S3372.3415 (2) 84 tm/jp 58/ 72
under section 331.434 shall not raise property tax 1 dollars that exceed the amount determined under this 2 section. 3 2. For purposes of this section and section 4 331.423B, unless the context otherwise requires: 5 a. “Annual growth factor” means an index, expressed 6 as a percentage, determined by the department of 7 management by November 1 of the calendar year preceding 8 the calendar year in which the budget year begins. In 9 determining the annual growth factor, the department 10 shall calculate the average of the preceding three-year 11 percentage change, which shall be computed on an annual 12 basis, in the midwest consumer price index, ending 13 with the percentage change for the month of September. 14 The department shall then add that average percentage 15 change to one hundred percent. 16 b. “Boundary adjustment” means annexation, 17 severance, incorporation, or discontinuance as those 18 terms are defined in section 368.1. 19 c. “Budget year” is the fiscal year beginning 20 during the calendar year in which a budget is 21 certified. 22 d. “Current fiscal year” is the fiscal year 23 ending during the calendar year in which a budget is 24 certified. 25 e. “Net new valuation taxes” means the amount 26 of property tax dollars equal to the current fiscal 27 year’s basic levy rate in the county for general county 28 services or for rural county services, as applicable, 29 multiplied by the increase from the current fiscal year 30 to the budget year in taxable valuation due to the 31 following: 32 (1) Net new construction, including all incremental 33 valuation that is released in any one year from a 34 division of revenue under section 260E.4 or an urban 35 renewal area for which taxes were being divided under 36 section 403.19, regardless of whether the property 37 for the valuation being released remains subject 38 to the division of revenue under section 260E.4 or 39 remains part of the urban renewal area that is subject 40 to a division of revenue under section 403.19. The 41 amount of property tax dollars attributable to such 42 incremental valuation being released from a division 43 of revenue shall be subtracted from the maximum amount 44 of property tax dollars which may be certified for 45 the next following fiscal year if such incremental 46 valuation is not released for the next following fiscal 47 year. 48 (2) Additions or improvements to existing 49 structures. 50 -59- S3372.3415 (2) 84 tm/jp 59/ 72
(3) Remodeling of existing structures for which a 1 building permit is required. 2 (4) Net boundary adjustment. 3 (5) A municipality no longer dividing tax revenues 4 in an urban renewal area as provided in section 403.19 5 or a community college no longer dividing revenues as 6 provided in section 260E.4. 7 (6) That portion of taxable property located in an 8 urban revitalization area on which an exemption was 9 allowed and such exemption has expired. 10 f. “Unfunded federal and state mandate cost growth” 11 means an amount of increased expenditures for a 12 county from the previous fiscal year, to the extent 13 such expenditures are not funded by the county’s 14 supplemental levy under section 331.424, resulting from 15 any of the following: 16 (1) A federal statutory requirement or 17 appropriation that requires the county to establish, 18 expand, or modify its activities in a manner which 19 necessitates additional annual expenditures and for 20 which insufficient funding is provided to the county to 21 satisfy such requirements. 22 (2) A state mandate as defined in section 25B.3, 23 and for which insufficient funding is provided to 24 the county to satisfy the requirements of the state 25 mandate. 26 3. a. For the fiscal year beginning July 1, 2013, 27 and subsequent fiscal years, the maximum amount of 28 property tax dollars which may be certified for levy by 29 a county for general county services and rural county 30 services shall be the maximum property tax dollars 31 calculated under paragraphs “b” and “c” , respectively. 32 b. The maximum property tax dollars that may be 33 levied for general county services is an amount equal 34 to the sum of the following: 35 (1) The annual growth factor times the current 36 fiscal year’s maximum property tax dollars for general 37 county services. 38 (2) The amount of net new valuation taxes in the 39 county. 40 (3) The unfunded federal and state mandate cost 41 growth minus the amount specified in paragraph “c” , 42 subparagraph (3). 43 c. The maximum property tax dollars that may be 44 levied for rural county services is an amount equal to 45 the sum of the following: 46 (1) The annual growth factor times the current 47 fiscal year’s maximum property tax dollars for rural 48 county services. 49 (2) The amount of net new valuation taxes in the 50 -60- S3372.3415 (2) 84 tm/jp 60/ 72
unincorporated area of the county. 1 (3) The unfunded federal and state mandate cost 2 growth attributable to the costs incurred by the county 3 for rural county services. 4 4. a. For purposes of calculating maximum property 5 tax dollars for general county services for the fiscal 6 year beginning July 1, 2013, only, the term “current 7 fiscal year’s maximum property tax dollars” shall mean 8 the total amount of property tax dollars certified by 9 the county for general county services for the fiscal 10 year beginning July 1, 2012, excluding those property 11 tax dollars that resulted from a supplemental levy 12 under section 331.424, subsection 1. 13 b. For purposes of calculating maximum property tax 14 dollars for rural county services for the fiscal year 15 beginning July 1, 2013, only, the term “current fiscal 16 year’s maximum property tax dollars” shall mean the 17 total amount of property tax dollars certified by the 18 county for rural county services for the fiscal year 19 beginning July 1, 2012, excluding those property tax 20 dollars that resulted from a supplemental levy under 21 section 331.424, subsection 2. 22 5. Property taxes certified under section 23 331.424, property taxes certified for deposit in the 24 mental health, mental retardation, and developmental 25 disabilities services fund in section 331.424A, for the 26 emergency services fund in section 331.424C, for the 27 debt service fund in section 331.430, for any capital 28 projects fund established by the county for deposit of 29 bond, loan, or note proceeds, and for any temporary 30 increase approved pursuant to section 331.423C, are 31 not included in the maximum amount of property tax 32 dollars that may be certified for a budget year under 33 subsection 3. 34 6. The department of management, in consultation 35 with the county finance committee, shall adopt rules 36 to administer this section. The department shall 37 prescribe forms to be used by counties when making 38 calculations required by this section. 39 Sec. 162. NEW SECTION . 331.423B Ending fund 40 balance. 41 1. a. Budgeted ending fund balances for a budget 42 year in excess of twenty-five percent of budgeted 43 expenditures in either the general fund or rural 44 services fund for that budget year shall be explicitly 45 committed or assigned for a specific purpose. 46 b. A county is encouraged, but not required, to 47 reduce budgeted, uncommitted, or unassigned ending 48 fund balances for the budget year to an amount equal 49 to approximately twenty-five percent of budgeted 50 -61- S3372.3415 (2) 84 tm/jp 61/ 72
expenditures and transfers from the general fund 1 and rural services fund for that budget year unless 2 a decision is certified by the state appeal board 3 ordering a reduction in the ending fund balance of any 4 of those funds. 5 c. In a protest to the county budget under section 6 331.436, the county shall have the burden of proving 7 that the budgeted balances in excess of twenty-five 8 percent are reasonably likely to be appropriated for 9 the explicitly committed or assigned specific purpose. 10 The excess budgeted balance for the specific purpose 11 shall be considered an increase in an item in the 12 budget for purposes of section 24.28. 13 2. a. For a county that has, as of June 30, 2012, 14 reduced its actual ending fund balance to less than 15 twenty-five percent of actual expenditures, additional 16 property taxes may be computed and levied as provided 17 in this subsection. The additional property tax levy 18 amount is an amount not to exceed twenty-five percent 19 of actual expenditures from the general fund and rural 20 services fund for the fiscal year beginning July 1, 21 2011, minus the combined ending fund balances for those 22 funds for that year. 23 b. The amount of the additional property taxes 24 shall be apportioned between the general fund and the 25 rural services fund. However, the amount apportioned 26 for general county services and for rural county 27 services shall not exceed for each fund twenty-five 28 percent of actual expenditures for the fiscal year 29 beginning July 1, 2011. 30 c. All or a portion of additional property tax 31 dollars may be levied for the purpose of increasing 32 cash reserves for general county services and rural 33 county services in the budget year. The additional 34 property tax dollars authorized under this subsection 35 but not levied may be carried forward as unused ending 36 fund balance taxing authority until and for the fiscal 37 year beginning July 1, 2018. The amount carried 38 forward shall not exceed twenty-five percent of the 39 maximum amount of property tax dollars available in 40 the current fiscal year. Additionally, property taxes 41 that are levied as unused ending fund balance taxing 42 authority under this subsection may be the subject of 43 a protest under section 331.436, and the amount will 44 be considered an increase in an item in the budget for 45 purposes of section 24.28. The amount of additional 46 property taxes levied under this subsection shall not 47 be included in the computation of the maximum amount of 48 property tax dollars which may be certified and levied 49 under section 331.423. 50 -62- S3372.3415 (2) 84 tm/jp 62/ 72
Sec. 163. NEW SECTION . 331.423C Authority to levy 1 beyond maximum property tax dollars. 2 1. The board may certify additions to the maximum 3 amount of property tax dollars to be levied for a 4 budget year if the county conducts a second public 5 hearing prior to certification of the budget to the 6 county auditor, in addition to the hearing held as 7 required under section 331.434. The second public 8 hearing shall be conducted in the same manner as 9 the public hearing on the budget required in section 10 331.434. 11 2. The amount of additional property tax dollars 12 certified under this section shall not be included in 13 the computation of the maximum amount of property tax 14 dollars which may be certified and levied under section 15 331.423 for future budget years. 16 Sec. 164. Section 331.424, unnumbered paragraph 1, 17 Code 2011, is amended to read as follows: 18 To the extent that the basic levies authorized under 19 section 331.423 are insufficient to meet the county’s 20 needs for the following services, the board may certify 21 supplemental levies as follows: 22 Sec. 165. Section 331.424A, subsection 4, Code 23 2011, is amended to read as follows: 24 4. For the fiscal year beginning July 1, 1996, 25 and for each subsequent fiscal year, the county shall 26 certify a levy for payment of services. For each 27 fiscal year, county revenues from taxes imposed by the 28 county credited to the services fund shall not exceed 29 an amount equal to the amount of base year expenditures 30 for services as defined in section 331.438 , less the 31 amount of property tax relief to be received pursuant 32 to section 426B.2 , in the fiscal year for which the 33 budget is certified. The county auditor and the 34 board of supervisors shall reduce the amount of the 35 levy certified for the services fund by the amount of 36 property tax relief to be received. A levy certified 37 under this section is not subject to the appeal 38 provisions of section 331.426 or to any other provision 39 in law authorizing a county to exceed, increase, or 40 appeal a property tax levy limit. 41 Sec. 166. Section 331.434, subsection 1, Code 2011, 42 is amended to read as follows: 43 1. The budget shall show the amount required for 44 each class of proposed expenditures, a comparison of 45 the amounts proposed to be expended with the amounts 46 expended for like purposes for the two preceding years, 47 the revenues from sources other than property taxation, 48 and the amount to be raised by property taxation, in 49 the detail and form prescribed by the director of the 50 -63- S3372.3415 (2) 84 tm/jp 63/ 72
department of management. For each county that has 1 established an urban renewal area, the budget shall 2 include estimated and actual tax increment financing 3 revenues and all estimated and actual expenditures of 4 the revenues, proceeds from debt and all estimated 5 and actual expenditures of the debt proceeds, and 6 identification of any entity receiving a direct payment 7 of taxes funded by tax increment financing revenues 8 and shall include the total amount of loans, advances, 9 indebtedness, or bonds outstanding at the close of 10 the most recently ended fiscal year, which qualify 11 for payment from the special fund created in section 12 403.19 , including interest negotiated on such loans, 13 advances, indebtedness, or bonds. For purposes of this 14 subsection , “indebtedness” includes written agreements 15 whereby the county agrees to suspend, abate, exempt, 16 rebate, refund, or reimburse property taxes, provide a 17 grant for property taxes paid, or make a direct payment 18 of taxes, with moneys in the special fund. The amount 19 of loans, advances, indebtedness, or bonds shall be 20 listed in the aggregate for each county reporting. The 21 county finance committee, in consultation with the 22 department of management and the legislative services 23 agency, shall determine reporting criteria and shall 24 prepare a form for reports filed with the department 25 pursuant to this section . The department shall make 26 the information available by electronic means. 27 Sec. 167. Section 373.10, Code 2011, is amended to 28 read as follows: 29 373.10 Taxing authority. 30 The metropolitan council shall have the authority 31 to levy city taxes to the extent the city tax levy 32 authority is transferred by the charter to the 33 metropolitan council. A member city shall transfer 34 a portion of the city’s tax levy authorized under 35 section 384.1 or 384.12 , whichever is applicable, to 36 the metropolitan council. The maximum rates amount of 37 taxes authorized to be levied under sections section 38 384.1 and the taxes authorized to be levied under 39 section 384.12 by a member city shall be reduced by an 40 amount equal to the rates of the same or similar taxes 41 levied in the city by the metropolitan council. 42 Sec. 168. Section 384.1, Code 2011, is amended by 43 striking the section and inserting in lieu thereof the 44 following: 45 384.1 Property tax dollars —— maximums. 46 1. A city shall certify taxes to be levied by the 47 city on all taxable property within the city limits, 48 for all city government purposes. Annually, the city 49 council may certify basic levies for city government 50 -64- S3372.3415 (2) 84 tm/jp 64/ 72
purposes, subject to the limitation on property tax 1 dollars provided in this section. 2 2. For purposes of this section and section 384.1B, 3 unless the context otherwise requires: 4 a. “Annual growth factor” means an index, expressed 5 as a percentage, determined by the department of 6 management by November 1 of the calendar year preceding 7 the calendar year in which the budget year begins. In 8 determining the annual growth factor, the department 9 shall calculate the average of the preceding three-year 10 percentage change, which shall be computed on an annual 11 basis, in the midwest consumer price index, ending 12 with the percentage change for the month of September. 13 The department shall then add that average percentage 14 change to one hundred percent. 15 b. “Boundary adjustment” means annexation, 16 severance, incorporation, or discontinuance as those 17 terms are defined in section 368.1. 18 c. “Budget year” is the fiscal year beginning 19 during the calendar year in which a budget is 20 certified. 21 d. “Current fiscal year” is the fiscal year 22 ending during the calendar year in which a budget is 23 certified. 24 e. “Net new valuation taxes” means the amount of 25 property tax dollars equal to the current fiscal year’s 26 levy rate in the city for the general fund multiplied 27 by the increase from the current fiscal year to the 28 budget year in taxable valuation due to the following: 29 (1) Net new construction, including all incremental 30 valuation that is released in any one year from a 31 division of revenue under section 260E.4 or an urban 32 renewal area for which taxes were being divided under 33 section 403.19, regardless of whether the property 34 for the valuation being released remains subject 35 to the division of revenue under section 260E.4 or 36 remains part of the urban renewal area that is subject 37 to a division of revenue under section 403.19. The 38 amount of property tax dollars attributable to such 39 incremental valuation being released from a division 40 of revenue shall be subtracted from the maximum amount 41 of property tax dollars which may be certified for 42 the next following fiscal year if such incremental 43 valuation is not released for the next following fiscal 44 year. 45 (2) Additions or improvements to existing 46 structures. 47 (3) Remodeling of existing structures for which a 48 building permit is required. 49 (4) Net boundary adjustment. 50 -65- S3372.3415 (2) 84 tm/jp 65/ 72
(5) A municipality no longer dividing tax revenues 1 in an urban renewal area as provided in section 403.19 2 or a community college no longer dividing revenues as 3 provided in section 260E.4. 4 (6) That portion of taxable property located in an 5 urban revitalization area on which an exemption was 6 allowed and such exemption has expired. 7 f. “Unfunded federal and state mandate cost growth” 8 means an amount of increased expenditures for a city 9 from the previous fiscal year resulting from any of the 10 following: 11 (1) A federal statutory requirement or 12 appropriation that requires the city to establish, 13 expand, or modify its activities in a manner which 14 necessitates additional annual expenditures and for 15 which insufficient funding is provided to the city to 16 satisfy such requirements. 17 (2) A state mandate as defined in section 25B.3, 18 and for which insufficient funding is provided to the 19 city to satisfy the requirements of the state mandate. 20 3. a. For the fiscal year beginning July 1, 2013, 21 and subsequent fiscal years, the maximum amount of 22 property tax dollars which may be certified for levy 23 by a city for the general fund shall be the maximum 24 property tax dollars calculated under paragraph “b” . 25 b. The maximum property tax dollars that may be 26 levied for deposit in the general fund is an amount 27 equal to the sum of the following: 28 (1) The annual growth factor times the current 29 fiscal year’s maximum property tax dollars for the 30 general fund. 31 (2) The amount of net new valuation taxes in the 32 city. 33 (3) The unfunded federal and state mandate cost 34 growth. 35 4. For purposes of calculating maximum property tax 36 dollars for the city general fund for the fiscal year 37 beginning July 1, 2013, only, the term “current fiscal 38 year’s maximum property tax dollars” shall mean the 39 total amount of property tax dollars certified by the 40 city for the city’s general fund for the fiscal year 41 beginning July 1, 2012. 42 5. Property taxes certified for deposit in the 43 debt service fund in section 384.4, trust and agency 44 funds in section 384.6, capital improvements reserve 45 fund in section 384.7, the emergency fund in section 46 384.8, any capital projects fund established by the 47 city for deposit of bond, loan, or note proceeds, 48 any temporary increase approved pursuant to section 49 384.12A, property taxes collected from a voted levy 50 -66- S3372.3415 (2) 84 tm/jp 66/ 72
in section 384.12, and property taxes levied under 1 section 384.12, subsection 18, are not counted against 2 the maximum amount of property tax dollars that may be 3 certified for a fiscal year under subsection 3. 4 6. Notwithstanding the maximum amount of taxes 5 a city may certify for levy, the tax levied by a 6 city on tracts of land and improvements on the 7 tracts of land used and assessed for agricultural or 8 horticultural purposes shall not exceed three dollars 9 and three-eighths cents per thousand dollars of 10 assessed value in any year. Improvements located on 11 such tracts of land and not used for agricultural or 12 horticultural purposes and all residential dwellings 13 are subject to the same rate of tax levied by the city 14 on all other taxable property within the city. 15 7. The department of management, in consultation 16 with the city finance committee, shall adopt rules 17 to administer this section. The department shall 18 prescribe forms to be used by cities when making 19 calculations required by this section. 20 Sec. 169. NEW SECTION . 384.1B Ending fund balance. 21 1. a. Budgeted general fund ending fund balances 22 for a budget year in excess of twenty-five percent of 23 budgeted expenditures from the general fund for that 24 budget year shall be explicitly committed or assigned 25 for a specific purpose. 26 b. A city is encouraged, but not required, to 27 reduce budgeted, uncommitted, or unassigned ending 28 fund balances for the budget year to an amount equal 29 to approximately twenty-five percent of budgeted 30 expenditures and transfers from the general fund for 31 that budget year unless a decision is certified by the 32 state appeal board ordering a reduction in the ending 33 fund balance of the fund. 34 c. In a protest to the city budget under section 35 384.19, the city shall have the burden of proving that 36 the budgeted balances in excess of twenty-five percent 37 are reasonably likely to be appropriated for the 38 explicitly committed or assigned specific purpose. The 39 excess budgeted balance for the specific purpose shall 40 be considered an increase in an item in the budget for 41 purposes of section 24.28. 42 2. a. For a city that has, as of June 30, 43 2012, reduced its ending fund balance to less than 44 twenty-five percent of actual expenditures, additional 45 property taxes may be computed and levied as provided 46 in this subsection. The additional property tax levy 47 amount is an amount not to exceed the difference 48 between twenty-five percent of actual expenditures for 49 city government purposes for the fiscal year beginning 50 -67- S3372.3415 (2) 84 tm/jp 67/ 72
July 1, 2011, minus the ending fund balance for that 1 year. 2 b. All or a portion of additional property tax 3 dollars may be levied for the purpose of increasing 4 cash reserves for city government purposes in the 5 budget year. The additional property tax dollars 6 authorized under this subsection but not levied may be 7 carried forward as unused ending fund balance taxing 8 authority until and for the fiscal year beginning 9 July 1, 2018. The amount carried forward shall not 10 exceed twenty-five percent of the maximum amount of 11 property tax dollars available in the current fiscal 12 year. Additionally, property taxes that are levied 13 as unused ending fund balance taxing authority under 14 this subsection may be the subject of a protest under 15 section 384.19, and the amount will be considered an 16 increase in an item in the budget for purposes of 17 section 24.28. The amount of additional property tax 18 dollars levied under this subsection shall not be 19 included in the computation of the maximum amount of 20 property tax dollars which may be certified and levied 21 under section 384.1. 22 Sec. 170. Section 384.12, unnumbered paragraph 23 1, Code 2011, is amended by striking the unnumbered 24 paragraph and inserting in lieu thereof the following: 25 A city may certify taxes for deposit in the general 26 fund, subject to the limit provided in section 384.1 27 if applicable, which are in addition to any other 28 moneys the city may wish to spend for such purposes, 29 as follows: 30 Sec. 171. Section 384.12, subsection 20, Code 2011, 31 is amended by striking the subsection. 32 Sec. 172. NEW SECTION . 384.12A Authority to levy 33 beyond maximum property tax dollars. 34 1. The city council may certify additions to the 35 maximum amount of property tax dollars to be levied 36 for a budget year if the city conducts a second public 37 hearing prior to certification of the budget to the 38 county auditor, in addition to the hearing held as 39 required under section 384.16. The second public 40 hearing shall be conducted in the same manner as 41 the public hearing on the budget required in section 42 384.16. 43 2. The amount of additional property tax dollars 44 certified under this section shall not be included in 45 the computation of the maximum amount of property tax 46 dollars which may be certified and levied under section 47 384.1 for future budget years. 48 Sec. 173. Section 384.16, subsection 1, paragraph 49 b, Code 2011, is amended to read as follows: 50 -68- S3372.3415 (2) 84 tm/jp 68/ 72
b. A budget must show comparisons between the 1 estimated expenditures in each program in the following 2 year, the latest estimated expenditures in each program 3 in the current year, and the actual expenditures in 4 each program from the annual report as provided in 5 section 384.22 , or as corrected by a subsequent audit 6 report. Wherever practicable, as provided in rules 7 of the committee, a budget must show comparisons 8 between the levels of service provided by each program 9 as estimated for the following year, and actual 10 levels of service provided by each program during 11 the two preceding years. For each city that has 12 established an urban renewal area, the budget shall 13 include estimated and actual tax increment financing 14 revenues and all estimated and actual expenditures of 15 the revenues, proceeds from debt and all estimated 16 and actual expenditures of the debt proceeds, and 17 identification of any entity receiving a direct payment 18 of taxes funded by tax increment financing revenues 19 and shall include the total amount of loans, advances, 20 indebtedness, or bonds outstanding at the close of 21 the most recently ended fiscal year, which qualify 22 for payment from the special fund created in section 23 403.19 , including interest negotiated on such loans, 24 advances, indebtedness, or bonds. The amount of loans, 25 advances, indebtedness, or bonds shall be listed in the 26 aggregate for each city reporting. The city finance 27 committee, in consultation with the department of 28 management and the legislative services agency, shall 29 determine reporting criteria and shall prepare a form 30 for reports filed with the department pursuant to this 31 section . The department shall make the information 32 available by electronic means. 33 Sec. 174. Section 384.19, Code 2011, is amended by 34 adding the following new unnumbered paragraph: 35 NEW UNNUMBERED PARAGRAPH . For purposes of a tax 36 protest filed under this section, “item” means a 37 budgeted expenditure, appropriation, or cash reserve 38 from a fund for a service area, program, program 39 element, or purpose. 40 Sec. 175. Section 386.8, Code 2011, is amended to 41 read as follows: 42 386.8 Operation tax. 43 A city may establish a self-supported improvement 44 district operation fund, and may certify taxes not 45 to exceed the rate limitation as established in the 46 ordinance creating the district, or any amendment 47 thereto, each year to be levied for the fund against 48 all of the property in the district, for the purpose 49 of paying the administrative expenses of the district, 50 -69- S3372.3415 (2) 84 tm/jp 69/ 72
which may include but are not limited to administrative 1 personnel salaries, a separate administrative office, 2 planning costs including consultation fees, engineering 3 fees, architectural fees, and legal fees and all other 4 expenses reasonably associated with the administration 5 of the district and the fulfilling of the purposes of 6 the district. The taxes levied for this fund may also 7 be used for the purpose of paying maintenance expenses 8 of improvements or self-liquidating improvements for a 9 specified length of time with one or more options to 10 renew if such is clearly stated in the petition which 11 requests the council to authorize construction of the 12 improvement or self-liquidating improvement, whether 13 or not such petition is combined with the petition 14 requesting creation of a district. Parcels of property 15 which are assessed as residential property for property 16 tax purposes are exempt from the tax levied under this 17 section except residential properties within a duly 18 designated historic district. A tax levied under 19 this section is not subject to the levy limitation in 20 section 384.1 . 21 Sec. 176. Section 386.9, Code 2011, is amended to 22 read as follows: 23 386.9 Capital improvement tax. 24 A city may establish a capital improvement fund 25 for a district and may certify taxes, not to exceed 26 the rate established by the ordinance creating the 27 district, or any subsequent amendment thereto, 28 each year to be levied for the fund against all of 29 the property in the district, for the purpose of 30 accumulating moneys for the financing or payment 31 of a part or all of the costs of any improvement or 32 self-liquidating improvement. However, parcels of 33 property which are assessed as residential property 34 for property tax purposes are exempt from the tax 35 levied under this section except residential properties 36 within a duly designated historic district. A tax 37 levied under this section is not subject to the levy 38 limitations in section 384.1 or 384.7 . 39 Sec. 177. REPEAL. Sections 331.425 and 331.426, 40 Code 2011, are repealed. 41 Sec. 178. EFFECTIVE DATE AND APPLICABILITY. This 42 division of this Act takes effect July 1, 2012, and 43 applies to fiscal years beginning on or after July 1, 44 2013. 45 DIVISION XX 46 RESIDENTIAL PROPERTY ASSESSMENT LIMITATION 47 Sec. 179. Section 441.21, subsection 4, Code 2011, 48 is amended to read as follows: 49 4. For valuations established as of January 50 -70- S3372.3415 (2) 84 tm/jp 70/ 72
1, 1979, the percentage of actual value at which 1 agricultural and residential property shall be assessed 2 shall be the quotient of the dividend and divisor as 3 defined in this section . The dividend for each class 4 of property shall be the dividend as determined for 5 each class of property for valuations established as 6 of January 1, 1978, adjusted by the product obtained 7 by multiplying the percentage determined for that year 8 by the amount of any additions or deletions to actual 9 value, excluding those resulting from the revaluation 10 of existing properties, as reported by the assessors 11 on the abstracts of assessment for 1978, plus six 12 percent of the amount so determined. However, if the 13 difference between the dividend so determined for 14 either class of property and the dividend for that 15 class of property for valuations established as of 16 January 1, 1978, adjusted by the product obtained by 17 multiplying the percentage determined for that year 18 by the amount of any additions or deletions to actual 19 value, excluding those resulting from the revaluation 20 of existing properties, as reported by the assessors 21 on the abstracts of assessment for 1978, is less than 22 six percent, the 1979 dividend for the other class of 23 property shall be the dividend as determined for that 24 class of property for valuations established as of 25 January 1, 1978, adjusted by the product obtained by 26 multiplying the percentage determined for that year 27 by the amount of any additions or deletions to actual 28 value, excluding those resulting from the revaluation 29 of existing properties, as reported by the assessors on 30 the abstracts of assessment for 1978, plus a percentage 31 of the amount so determined which is equal to the 32 percentage by which the dividend as determined for the 33 other class of property for valuations established as 34 of January 1, 1978, adjusted by the product obtained 35 by multiplying the percentage determined for that year 36 by the amount of any additions or deletions to actual 37 value, excluding those resulting from the revaluation 38 of existing properties, as reported by the assessors 39 on the abstracts of assessment for 1978, is increased 40 in arriving at the 1979 dividend for the other class 41 of property. The divisor for each class of property 42 shall be the total actual value of all such property 43 in the state in the preceding year, as reported by the 44 assessors on the abstracts of assessment submitted 45 for 1978, plus the amount of value added to said 46 total actual value by the revaluation of existing 47 properties in 1979 as equalized by the director of 48 revenue pursuant to section 441.49 . The director shall 49 utilize information reported on abstracts of assessment 50 -71- S3372.3415 (2) 84 tm/jp 71/ 72
submitted pursuant to section 441.45 in determining 1 such percentage. For valuations established as 2 of January 1, 1980, and each year thereafter, the 3 percentage of actual value as equalized by the director 4 of revenue as provided in section 441.49 at which 5 agricultural and residential property shall be assessed 6 shall be calculated in accordance with the methods 7 provided herein including the limitation of increases 8 in agricultural and residential assessed values to the 9 percentage increase of the other class of property if 10 the other class increases less than the allowable limit 11 adjusted to include the applicable and current values 12 as equalized by the director of revenue, except that 13 any references to six percent in this subsection shall 14 be four percent. For valuations established as of 15 January 1, 2012, and each assessment year thereafter, 16 the percentage of actual value as equalized by the 17 director of revenue as provided in section 441.49 at 18 which residential property shall be assessed shall be 19 calculated in accordance with the methods provided 20 herein including the limitation of increases in 21 agricultural and residential assessed values to the 22 percentage increase of the other class of property if 23 the other class increases less than the allowable limit 24 adjusted to include the applicable and current values 25 as equalized by the director of revenue, except that 26 in no assessment year shall the percentage of actual 27 value at which residential property is assessed be less 28 than fifty percent. 29 DIVISION XXI 30 CONDITIONAL EFFECTIVE DATE AND RETROACTIVE 31 APPLICABILITY 32 Sec. 180. EFFECTIVE DATE AND RETROACTIVE 33 APPLICABILITY. Unless otherwise provided, this Act, 34 if approved by the governor on or after July 1, 2011, 35 takes effect upon enactment and applies retroactively 36 to July 1, 2011. > 37 2. By renumbering as necessary. 38 ______________________________ ROBERT E. DVORSKY -72- S3372.3415 (2) 84 tm/jp 72/ 72 #2.