Senate File 2472 H-8398 Amend the amendment, H-8394, to Senate File 2472, as 1 amended, passed, and reprinted by the Senate, as follows: 2 1. Page 53, after line 30 by inserting: 3 < DIVISION ___ 4 AGRICULTURAL EXTENSION LEVY 5 Sec. ___. Section 176A.10, Code 2026, is amended to read as 6 follows: 7 176A.10 County agricultural extension education tax. 8 1. The extension council of each extension district shall, 9 at a meeting held before April 30, estimate the amount of money 10 required to be raised by taxation for financing the county 11 agricultural extension education program authorized in this 12 chapter . The annual tax levy and the amount of money to be 13 raised from the levy for the county agricultural extension 14 education fund shall not exceed the following: amount levied 15 for the immediately preceding fiscal year plus any allowable 16 increase under section 444.25. 17 a. (1) Except as provided in subparagraph (2), for an 18 extension district having a population of less than thirty 19 thousand, an annual levy of twenty and one-fourth cents per 20 thousand dollars of the assessed valuation of the taxable 21 property in the district up to a maximum of seventy thousand 22 dollars for the fiscal year commencing July 1, 1985, and 23 seventy-five thousand dollars for each subsequent fiscal year. 24 (2) For an extension district having a population of less 25 than thirty thousand and as provided in subsection 2 , an annual 26 levy of thirty cents per thousand dollars of the assessed 27 valuation of the taxable property in the district up to a 28 maximum of eighty-seven thousand dollars payable during the 29 fiscal year commencing July 1, 1992, and an increase of six 30 thousand dollars in the amount payable during each subsequent 31 fiscal year. 32 b. (1) Except as provided in subparagraph (2), for an 33 extension district having a population of thirty thousand or 34 more but less than fifty thousand, an annual levy of twenty and 35 -1- H 8394.4178 (1) 91 md/jh 1/ 4 #1.

one-fourth cents per thousand dollars of the assessed valuation 1 of the taxable property in the district up to a maximum of 2 eighty-four thousand dollars for the fiscal year commencing 3 July 1, 1985, and ninety thousand dollars for each subsequent 4 fiscal year. 5 (2) For an extension district having a population of thirty 6 thousand or more but less than fifty thousand and as provided 7 in subsection 2 , an annual levy of twenty and one-fourth cents 8 per thousand dollars of the assessed valuation of the taxable 9 property in the district up to a maximum of one hundred four 10 thousand dollars payable during the fiscal year commencing 11 July 1, 1992, and an increase of seven thousand dollars in the 12 amount payable during each subsequent fiscal year. 13 c. (1) Except as provided in subparagraph (2), for an 14 extension district having a population of fifty thousand 15 or more but less than ninety-five thousand, an annual levy 16 of thirteen and one-half cents per thousand dollars of the 17 assessed valuation of the taxable property in the district 18 up to a maximum of one hundred five thousand dollars for the 19 fiscal year commencing July 1, 1985, and one hundred twelve 20 thousand five hundred dollars for each subsequent fiscal year. 21 (2) For an extension district having a population of fifty 22 thousand or more but less than ninety thousand and as provided 23 in subsection 2 , an annual levy of thirteen and one-half cents 24 per thousand dollars of the assessed valuation of the taxable 25 property in the district up to a maximum of one hundred thirty 26 thousand five hundred dollars payable during the fiscal year 27 commencing July 1, 1992, and an increase of nine thousand 28 dollars in the amount payable during each subsequent fiscal 29 year. 30 d. (1) Except as provided in subparagraph (2), for an 31 extension district having a population of ninety-five thousand 32 or more, an annual levy of thirteen and one-half cents per 33 thousand dollars of the assessed valuation of the taxable 34 property in the district up to a maximum of one hundred forty 35 -2- H 8394.4178 (1) 91 md/jh 2/ 4

thousand dollars for the fiscal year commencing July 1, 1985, 1 and one hundred fifty thousand dollars for each subsequent 2 fiscal year. 3 (2) For an extension district having a population of 4 ninety thousand or more but less than two hundred thousand and 5 as provided in subsection 2 , an annual levy of thirteen and 6 one-half cents per thousand dollars of the assessed valuation 7 of the taxable property in the district up to a maximum of one 8 hundred eighty thousand dollars payable during the fiscal year 9 commencing July 1, 1992, and an increase of fifteen thousand 10 dollars in the amount payable during each subsequent fiscal 11 year. 12 e. For an extension district having a population of two 13 hundred thousand or more and as provided in subsection 2 , 14 an annual levy of five cents per thousand dollars of the 15 assessed valuation of the taxable property in the district up 16 to a maximum of two hundred thousand dollars payable during 17 the fiscal year commencing July 1, 1992, and an increase of 18 twenty-five thousand dollars in the amount payable during each 19 subsequent fiscal year. 20 2. An extension council of an extension district may 21 choose to be subject to the levy and revenue limits specified 22 in subsection 1 , paragraph “a” , subparagraph (2), paragraph 23 “b” , subparagraph (2), paragraph “c” , subparagraph (2), and 24 paragraph “d” , subparagraph (2), and subsection 1 , paragraph 25 “e” , for the purpose of the annual levy for the fiscal year 26 commencing July 1, 1991, which levy is payable in the fiscal 27 year beginning July 1, 1992. Before an extension district 28 may be subject to the levy and revenue limits specified in 29 subsection 1 , paragraph “a” , subparagraph (2), paragraph 30 “b” , subparagraph (2), paragraph “c” , subparagraph (2), and 31 paragraph “d” , subparagraph (2), and subsection 1 , paragraph 32 “e” , for fiscal years beginning on or after July 1, 1992, which 33 levy is payable in fiscal years beginning on or after July 1, 34 1993, the question of whether the district shall be subject to 35 -3- H 8394.4178 (1) 91 md/jh 3/ 4

the levy and revenue limits as specified in such paragraphs 1 must be submitted to the registered voters of the district. 2 The question shall be submitted at the time of a general 3 election. If the question is approved by a majority of those 4 voting on the question the levy and revenue limits specified 5 in subsection 1 , paragraph “a” , subparagraph (2), paragraph 6 “b” , subparagraph (2), paragraph “c” , subparagraph (2), and 7 paragraph “d” , subparagraph (2), and subsection 1 , paragraph 8 “e” , shall thereafter apply to the extension district. The 9 question need only be approved at one general election. If 10 a majority of those voting on the question vote against the 11 question, the district may continue to submit the question at 12 subsequent general elections until approved. 13 3. 2. The extension council in each extension district 14 shall comply with chapter 24 . 15 Sec. ___. APPLICABILITY. This division of this Act applies 16 to property taxes due and payable in fiscal years beginning on 17 or after July 1, 2027. >> 18 2. Page 53, line 35, after < fund, > by inserting < and > 19 3. By renumbering, redesignating, and correcting internal 20 references as necessary. 21 ______________________________ NORDMAN of Dallas -4- H 8394.4178 (1) 91 md/jh 4/ 4 #2. #3.