House File 718 H-1262 Amend House File 718 as follows: 1 1. Page 12, line 7, after < paragraph “a” , > by inserting < and 2 pursuant to section 331.553, subsection 9, > 3 2. Page 13, before line 2 by inserting: 4 < Sec. ___. Section 24.17, subsection 1, Code 2023, is 5 amended to read as follows: 6 1. The local budgets of the various political subdivisions 7 shall be certified by the chairperson of the certifying 8 board or levying board, as the case may be, in duplicate to 9 the county auditor not later than March April 15 of each 10 year on forms, and pursuant to instructions, prescribed by 11 the department of management. However, if the political 12 subdivision is a county or a city, its budget shall be 13 certified not later than March 31 of each year, and if the 14 political subdivision is a school district, as defined in 15 section 257.2 , its budget shall be certified not later than 16 April 15 of each year. 17 Sec. ___. Section 24.27, subsection 1, Code 2023, is amended 18 to read as follows: 19 1. Not later than March 25, or April 10 for a county or a 20 city, or April 25 if the municipality is a school district , a 21 number of persons in any municipality political subdivision 22 equal to one-fourth of one percent of those voting for the 23 office of governor, at the last general election in the 24 municipality political subdivision , but the number shall not be 25 less than ten, and the number need not be more than one hundred 26 persons, who are affected by any proposed budget, expenditure 27 or tax levy, or by any item thereof, may appeal from any 28 decision of the certifying board or the levying board by filing 29 with the county auditor of the county in which the municipal 30 corporation political subdivision is located, a written protest 31 setting forth their objections to the budget, expenditure or 32 tax levy, or to one or more items thereof, and the grounds for 33 their objections. If a budget is certified after March 15, 34 or March 31 in the case of a county or a city, or April 15 in 35 -1- HF 718.1842 (2) 90 md/jh 1/ 6 #1. #2.

the case of a school district , all appeal time limits shall be 1 extended to correspond to allowances for a timely filing. 2 Sec. ___. Section 24.28, Code 2023, is amended to read as 3 follows: 4 24.28 Hearing on protest. 5 The state board, within a reasonable time, shall fix a date 6 for an initial hearing on the protest and may designate a 7 deputy to hold the hearing, which shall be held in the county 8 or in one of the counties in which the municipality political 9 subdivision is located. Notice of the time and place of the 10 hearing shall be given by certified mail to the appropriate 11 officials of the local government and to the first ten property 12 owners whose names appear upon the protest, at least five 13 days before the date fixed for the hearing. At all hearings, 14 the burden shall be upon the objectors with reference to any 15 proposed item in the budget which was included in the budget 16 of the previous year and which the objectors propose should 17 be reduced or excluded; but the burden shall be upon the 18 certifying board or the levying board, as the case may be, 19 to show that any new item in the budget, or any increase in 20 any item in the budget, is necessary, reasonable, and in the 21 interest of the public welfare. 22 Sec. ___. Section 24.48, subsection 4, Code 2023, is amended 23 to read as follows: 24 4. The city finance committee shall have officially 25 notified any city of its approval, modification or rejection 26 of the city’s appeal of the decision of the director of the 27 department of management regarding a city’s request for a 28 suspension of the statutory property tax levy limitation prior 29 to thirty-five days before March 31 April 15 . 30 Sec. ___. Section 331.422, unnumbered paragraph 1, Code 31 2023, is amended to read as follows: 32 Subject to this section and sections 331.423 through 331.426 33 or as otherwise provided by state law, the board of each county 34 shall certify property taxes annually at its March April 35 -2- HF 718.1842 (2) 90 md/jh 2/ 6

session to be levied for county purposes as follows: > 1 3. Page 13, line 15, after < paragraph “a” , > by inserting 2 < and pursuant to section 331.553, subsection 9, > 3 4. Page 14, after line 13 by inserting: 4 < Sec. ___. Section 331.434, subsection 7, Code 2023, is 5 amended to read as follows: 6 7. Taxes levied by a county whose budget is certified after 7 March 31 April 15 shall be limited to the prior year’s budget 8 amount. However, this penalty may be waived by the director 9 of the department of management if the county demonstrates 10 that the March 31 deadline was missed because of circumstances 11 beyond the control of the county. 12 Sec. ___. Section 331.436, Code 2023, is amended to read as 13 follows: 14 331.436 Protest. 15 Protests to the adopted budget must be made in accordance 16 with sections 24.27 through 24.32 as if the county were the 17 municipality under those sections except that the protest must 18 be filed no later than April 10 25 and the number of people 19 necessary to file a protest under this section shall not be 20 less than one hundred. > 21 5. Page 14, by striking lines 16 and 17 and inserting: 22 < NEW SUBSECTION . 9. Consolidate all required > 23 6. Page 14, before line 24 by inserting: 24 < Sec. ___. Section 358.18, subsection 2, Code 2023, is 25 amended to read as follows: 26 2. All taxes thus levied by the board shall be certified by 27 the clerk on or before March 1 April 15 to the county auditor 28 of each county wherein any of the property included within 29 the territorial limits of the sanitary district is located, 30 and shall be placed upon the tax list for the current fiscal 31 year by the auditor or auditors. The county treasurer, or 32 treasurers, of more than one county, shall collect all taxes so 33 levied in the same manner as other taxes, and when delinquent 34 the taxes shall draw the same interest. All taxes levied and 35 -3- HF 718.1842 (2) 90 md/jh 3/ 6 #3. #4. #5. #6.

collected shall be paid over by the officer collecting the 1 taxes to the treasurer of the sanitary district. 2 Sec. ___. Section 358C.14, subsection 2, Code 2023, is 3 amended to read as follows: 4 2. All taxes thus levied by the board shall be certified by 5 the clerk on or before March 1 April 15 to the county auditor 6 of each county in which any of the property included within 7 the territorial limits of the district is located, and shall 8 be placed upon the tax list for the current fiscal year by the 9 auditor. The county treasurer of more than one county shall 10 collect all taxes so levied in the same manner as other taxes, 11 and when delinquent the taxes shall draw the same interest. 12 All taxes levied and collected shall be paid over by the 13 officer collecting the taxes to the treasurer of the district. > 14 7. Page 15, line 15, after < paragraph “a” , > by inserting 15 < and pursuant to section 331.553, subsection 9, > 16 8. Page 16, after line 6 by inserting: 17 < Sec. ___. Section 359.49, subsections 7 and 9, Code 2023, 18 are amended to read as follows: 19 7. After the meeting on the proposed budget, the board of 20 trustees shall adopt by resolution a budget for at least the 21 next fiscal year, and the clerk shall certify the necessary 22 tax levy for the next fiscal year to the county auditor and 23 the county board of supervisors by March April 15. The tax 24 levy certified may be less than but shall not be more than 25 the amount estimated in the proposed budget submitted at the 26 meeting. Two copies each of the detailed budget as adopted and 27 of the certified tax levy must be transmitted to the county 28 auditor by March April 15. 29 9. Taxes from a township levy shall be collected but not 30 disbursed by the county to a township until copies of the 31 township budget are transmitted to the county auditor as 32 required in subsection 7 . If a township fails to certify 33 property taxes by March April 15, the amount of taxes collected 34 by the county for the township shall be the amount collected 35 -4- HF 718.1842 (2) 90 md/jh 4/ 6 #7. #8.

for the township in the previous fiscal year to the extent that 1 it does not exceed the applicable levy rate limits in this 2 chapter . However, that amount may not exceed the amount the 3 township could collect based on property assessments for the 4 fiscal year for which the township failed to certify property 5 taxes. 6 Sec. ___. Section 384.2, subsection 1, Code 2023, is amended 7 to read as follows: 8 1. Except as otherwise provided for special charter cities, 9 a city’s fiscal year shall be as provided in section 24.2, 10 subsection 3 . All city property taxes must be certified by 11 a city to the county auditor on or before March 31 April 12 15 of each year, unless otherwise provided by state law. 13 However, municipal utilities, if not supported by taxation 14 or the proceeds of outstanding indebtedness payable from 15 taxes may, with the council’s consent, choose to operate on a 16 fiscal year which is the calendar year. The receipt by the 17 utility of payments from other governmental funds for public 18 fire protection, street lighting, or other public use of the 19 utility’s services shall not be deemed support by taxation. 20 After notice and hearing in the same manner as required for the 21 city’s regular budget under section 384.16 , the utility budget 22 must be approved by resolution of the council not later than 23 twenty days prior to the beginning of the calendar year for 24 which the budget applies. > 25 9. Page 16, line 20, after < paragraph “a” , > by inserting 26 < and pursuant to section 330.553, subsection 9, > 27 10. Page 17, after line 11 by inserting: 28 < Sec. ___. Section 384.16, subsection 6, Code 2023, is 29 amended to read as follows: 30 6. Taxes levied by a city whose budget is certified after 31 March 31 April 15 shall be limited to the prior year’s budget 32 amount. However, this penalty may be waived by the director of 33 the department of management if the city demonstrates that the 34 March 31 deadline was missed because of circumstances beyond 35 -5- HF 718.1842 (2) 90 md/jh 5/ 6 #9. #10.