Senate File 569 S-3153 Amend Senate File 569 as follows: 1 1. Page 2, line 28, by striking < 2024 > and inserting < 2025 > 2 2. Page 2, by striking line 30 and inserting < the county 3 during the most recently completed fiscal year, and the 4 applicable lists for other fiscal years beginning on or after 5 July 1, 2024, for which obligations remain unpaid, payable from 6 any > 7 3. Page 18, line 12, by striking < 2024 > and inserting < 2025 > 8 4. Page 18, by striking line 14 and inserting < obligations 9 issued by the city during the most recently completed fiscal 10 year, and the applicable lists for other fiscal years beginning 11 on or after July 1, 2024, for which obligations remain unpaid, > 12 5. Page 42, line 21, by striking < February 27 > and inserting 13 < March 15 > 14 6. Page 42, line 22, by striking < county auditor > and 15 inserting < department of management > 16 7. Page 42, line 23, by striking < county auditor > and 17 inserting < department of management > 18 8. Page 42, line 24, before < calculate > by inserting 19 < compile and > 20 9. Page 42, by striking lines 26 and 27 and inserting: 21 < b. Not later than March 20, the county auditor, using 22 information compiled and calculated by the department of 23 management under paragraph “a” , shall send to > 24 10. Page 44, by striking lines 2 and 3. 25 11. Page 44, line 5, by striking < and > 26 12. Page 44, lines 6 and 7, by striking < subsection 2, 27 paragraph “b” > and inserting < subsection 2, paragraph “b”, 28 and the public hearing notice required under subsection 4, 29 paragraph “b” > 30 13. Page 44, by striking lines 12 through 15 and inserting 31 < subsection 2. At the hearing, > 32 14. Page 44, by striking lines 28 through 32 and inserting: 33 < b. (1) If the political subdivision is a county, notice 34 of the public hearing shall be published not less than ten 35 -1- SF 569.1839 (2) 90 md/jh 1/ 6 #1. #2. #3. #4. #5. #6. #7. #8. #9. #10. #11. #12. #13. #14.

nor more than twenty days prior to the hearing in the county 1 newspapers selected under chapter 349. 2 (2) If the political subdivision is a city, notice of the 3 public hearing shall be published not less than ten nor more 4 than twenty days prior to the hearing in a newspaper published 5 at least once weekly and having general circulation in the 6 city. However, if the city has a population of two hundred or 7 less, publication may be made by posting in three public places 8 in the city. 9 (3) If the political subdivision is a school district, 10 notice of the public hearing shall be published not less 11 than ten nor more than twenty days prior to the hearing in 12 a newspaper published in the school district, if any, and if 13 not, then in a newspaper of general circulation in the school 14 district. > 15 15. Page 45, by striking lines 20 through 22 and inserting 16 < under section 24.9 shall be filed in the office of the county 17 auditor and preserved > 18 16. Page 46, line 3, by striking < 15 > and inserting < 15 30 > 19 17. Page 46, by striking lines 4 through 23 and inserting: 20 < Sec. ___. Section 24.27, subsection 1, Code 2023, is 21 amended to read as follows: 22 1. Not later than March 25, or April 10 for a county or 23 a city, or April 25 if the municipality is a school district 24 May 10 , a number of persons in any municipality political 25 subdivision equal to one-fourth of one percent of those voting 26 for the office of governor, at the last general election in the 27 municipality political subdivision , but the number shall not be 28 less than ten, and the number need not be more than one hundred 29 persons, who are affected by any proposed budget, expenditure 30 or tax levy, or by any item thereof, may appeal from any 31 decision of the certifying board or the levying board by filing 32 with the county auditor of the county in which the municipal 33 corporation political subdivision is located, a written protest 34 setting forth their objections to the budget, expenditure or 35 -2- SF 569.1839 (2) 90 md/jh 2/ 6 #15. #16. #17.

tax levy, or to one or more items thereof, and the grounds for 1 their objections. If a budget is certified after March 15, or 2 March 31 in the case of a county or a city, or April 15 in the 3 case of a school district 30 , all appeal time limits shall be 4 extended to correspond to allowances for a timely filing. 5 Sec. ___. Section 24.28, Code 2023, is amended to read as 6 follows: 7 24.28 Hearing on protest. 8 The state board, within a reasonable time, shall fix a date 9 for an initial hearing on the protest and may designate a 10 deputy to hold the hearing, which shall be held in the county 11 or in one of the counties in which the municipality political 12 subdivision is located. Notice of the time and place of the 13 hearing shall be given by certified mail to the appropriate 14 officials of the local government and to the first ten property 15 owners whose names appear upon the protest, at least five 16 days before the date fixed for the hearing. At all hearings, 17 the burden shall be upon the objectors with reference to any 18 proposed item in the budget which was included in the budget 19 of the previous year and which the objectors propose should 20 be reduced or excluded; but the burden shall be upon the 21 certifying board or the levying board, as the case may be, 22 to show that any new item in the budget, or any increase in 23 any item in the budget, is necessary, reasonable, and in the 24 interest of the public welfare. > 25 18. Page 46, line 31, by striking < 15 > and inserting < 30 > 26 19. Page 46, before line 32 by inserting: 27 < Sec. ___. Section 275.29, subsection 1, Code 2023, is 28 amended to read as follows: 29 1. Between July 1 and July 20, or on a date determined by 30 agreement of the initial board and the boards of districts 31 receiving territory of the school districts affected, but not 32 later than August 30, the initial board shall meet with the 33 boards of districts receiving territory of the school districts 34 affected, for the purpose of reaching joint agreement on an 35 -3- SF 569.1839 (2) 90 md/jh 3/ 6 #18. #19.

equitable division of the assets and an equitable distribution 1 of the liabilities of the school districts affected. In 2 addition, if outstanding general obligation indebtedness is in 3 existence in any district, the initial board of directors of 4 the newly formed school district shall meet with the boards of 5 all school districts affected prior to April 15 30 prior to 6 the school year the reorganization is effective to determine 7 the distribution of liability for payment of the general 8 obligation bonded indebtedness between the districts so that 9 the newly formed district may certify its budget under the 10 procedures specified in chapter 24 . The boards shall consider 11 the mandatory levy required in section 76.2 and shall assure 12 the satisfaction of outstanding obligations. If a school 13 district affected by the reorganization has outstanding bonds 14 issued under section 423E.5 or 423F.4 , the joint agreement 15 shall assure that the estimated revenue under section 423F.2 16 for each district to which liability for payment of such bonds 17 is assigned is sufficient for the payment of principal and 18 interest on the outstanding bonds required to be paid in the 19 budget year following reorganization. 20 Sec. ___. Section 298.2, subsection 1, paragraph b, Code 21 2023, is amended to read as follows: 22 b. For school budget years beginning on or after July 1, 23 2015, a school district may by resolution of the board of 24 directors adopted prior to April 15 30 preceding the budget 25 year impose a physical plant and equipment levy at a rate in 26 excess of the levy rate limitations under paragraph “a” if the 27 board has refunded or refinanced a loan agreement entered into 28 under section 297.36 and such refunding or refinancing complies 29 with the maturity period authorized under section 297.36, 30 subsection 1 , paragraph “c” , and results in a lower amount of 31 interest on the amount of the loan agreement. However, the 32 rate imposed by a school district under this paragraph shall 33 not exceed the rate imposed during the budget year in which 34 the loan agreement was refunded or refinanced. Authorization 35 -4- SF 569.1839 (2) 90 md/jh 4/ 6

to exceed the levy rate limitations of paragraph “a” shall 1 terminate upon the maturity of the loan agreement after 2 refunding or refinancing. Upon adoption of the resolution 3 under this paragraph “b” , the board shall comply with the 4 requirements of section 297.36, subsection 1 , paragraph “b” . 5 Sec. ___. Section 298.2, subsection 3, Code 2023, is amended 6 to read as follows: 7 3. The board of directors of a school district may certify 8 for levy by April 15 30 of a school year a tax on all taxable 9 property in the school district for the regular physical plant 10 and equipment levy. 11 Sec. ___. Section 298.2, subsection 4, paragraph b, Code 12 2023, is amended to read as follows: 13 b. If a combination of a property tax and income surtax is 14 used, by April 15 30 of the previous school year, the board 15 shall certify the percent of the income surtax to be imposed 16 and the amount to be raised to the department of management 17 and the department of management shall establish the rate of 18 the property tax and income surtax for the school year. The 19 physical plant and equipment property tax and income surtax 20 shall be levied or imposed, collected, and paid to the school 21 district in the manner provided for the instructional support 22 program in sections 257.21 through 257.26 . 23 Sec. ___. Section 298.4, subsection 1, unnumbered paragraph 24 1, Code 2023, is amended to read as follows: 25 The board of directors of a school district may certify for 26 levy by April 15 30 of a school year, a tax on all taxable 27 property in the school district for a district management levy. 28 The revenue from the tax levied in this section shall be placed 29 in the district management levy fund of the school district. 30 The district management levy shall be expended only for the 31 following purposes: 32 Sec. ___. Section 298.10, subsection 1, Code 2023, is 33 amended to read as follows: 34 1. The board of directors of a school district may certify 35 -5- SF 569.1839 (2) 90 md/jh 5/ 6

for levy by April 15 30 of a school year, a tax on all taxable 1 property in the school district in order to raise an amount 2 for a necessary cash reserve for a school district’s general 3 fund. The amount raised for a necessary cash reserve does not 4 increase a school district’s authorized expenditures as defined 5 in section 257.7 . 6 Sec. ___. Section 300.2, subsection 2, Code 2023, is amended 7 to read as follows: 8 2. If a majority of the votes cast upon the proposition is 9 in favor of the proposition, the board shall certify the amount 10 required for a fiscal year to the county board of supervisors 11 by April 15 30 of the preceding fiscal year. The board of 12 supervisors shall levy the amount certified. The amount shall 13 be placed in the public education and recreation levy fund of 14 the district and shall be used only for the purposes specified 15 in this chapter . > 16 20. Page 48, line 11, by striking < 15 > and inserting < 30 > 17 21. Page 49, line 3, by striking < April 10 25 > and inserting 18 < April May 10 > 19 22. Page 49, line 12, by striking < 15 > and inserting < 30 > 20 23. Page 50, line 30, by striking < 15 > and inserting < 30 > 21 24. By renumbering as necessary. 22 ______________________________ DAN DAWSON -6- SF 569.1839 (2) 90 md/jh 6/ 6 #20. #21. #22. #23. #24.