Senate File 167 H-1184 Amend Senate File 167, as amended, passed, and 1 reprinted by the Senate, as follows: 2 1. Page 1, after line 5 by inserting: 3 < Sec. ___. Section 331.434, subsection 5, Code 4 2015, is amended to read as follows: 5 5. a. After the hearing, the board shall adopt 6 by resolution a budget and certificate of taxes for 7 the next fiscal year and shall direct the auditor to 8 properly certify and file the budget and certificate of 9 taxes as adopted. The board shall not adopt a tax in 10 excess of the estimate published, except a tax which 11 is approved by a vote of the people, and a greater tax 12 than that adopted shall not be levied or collected. A 13 county budget and certificate of taxes adopted for the 14 following fiscal year becomes effective on the first 15 day of that year. 16 b. If the budget to be approved pursuant to 17 paragraph “a” contains any increase in compensation 18 from the county budget for the prior fiscal year 19 for one or more elective county offices, the board 20 shall first adopt a separate detailed resolution to 21 specifically approve any such increase for inclusion 22 in the budget. > 23 2. By renumbering as necessary. 24 ______________________________ ROGERS of Black Hawk -1- SF167.1357 (1) 86 aw/sc 1/ 1 #1. #2.