357DLAW ENFORCEMENT DISTRICTS357D.1Definitions.As used in this chapter, unless the context otherwise requires:1“Board” means the board of supervisors of a county.2“Book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.3“District” means a benefited law enforcement district.4“Trustee” means a trustee of a district.[82 Acts, ch 1174, §1]2000 Acts, ch 1148, §1; 2002 Acts, ch 1119, §200, 201357D.2Petition for public hearing.1The board shall, on the petition of twenty-five percent of the resident property owners in a proposed district if the assessed valuation of the property owned by the petitioners represents at least twenty-five percent of the total assessed value of the proposed district, hold a public hearing concerning the establishment of a proposed district. The petition shall include a statement containing the following information:aThe need for law enforcement service.bThe district to be served.cThe approximate number of families in the district.dThe proposed personnel, equipment, and facilities to provide the law enforcement service.2The board of supervisors may require a bond of the petitioners conditioned for the payment of all costs and expenses incurred in the proceedings in case the district is not established.[82 Acts, ch 1174, §2]357D.3Limitation on area.A district may include all or parts of the unincorporated areas of one township and any unincorporated areas of adjoining townships or parts of adjoining townships, but shall not include property assessed as agricultural land, centrally assessed property, or manufacturing personal and real property. Except for property assessed as agricultural land, the owners of centrally assessed property or manufacturing property shall have the option to be included in the district.[82 Acts, ch 1174, §3]357D.4Time of hearing.The public hearing required in section 357D.2 shall be held within thirty days of the presentation of the petition. Notice of hearing shall be given by publication in two successive issues of any paper of general circulation within the district. The last publication shall be not less than one week before the proposed hearing.[82 Acts, ch 1174, §4]357D.5Action by board.After, and within ten days of, the hearing, the board shall either establish the district by resolution or disallow the petition.[82 Acts, ch 1174, §5]357D.6Engineer.1When the board establishes a district, the board shall appoint a competent disinterested civil engineer, who shall prepare a preliminary plat showing:aThe proper design in general outline of the district.bThe lots and parcels of land within the proposed district as they appear on the county auditor’s plat books with the names of the owners.cThe assessed valuation of the lots and parcels.2The compensation of the engineer on the preliminary investigation shall be determined by the board. The engineer shall file a report with the county auditor within thirty days of appointment. The board may extend the time upon good cause shown.[82 Acts, ch 1174, §6]357D.7Hearing on engineer’s report.After the engineer’s report is filed, the board shall give notice as provided in section 357D.4, of a public hearing to be held concerning the engineer’s preliminary plat. After, and within ten days of, the hearing, the board shall approve or disapprove the preliminary plat. If the preliminary plat is disapproved, the board shall make changes in the boundaries as it deems necessary for board approval of the preliminary plat.[82 Acts, ch 1174, §7]357D.8Election on proposed levy and candidates for trustees.When a preliminary plat has been approved by the board, an election shall be held within the district within sixty days to approve or disapprove the levy of a tax of not more than one dollar per thousand dollars of assessed value on all the taxable property within the district and to choose candidates for the offices of trustees of the district. Notice of the election, including the time and place of holding the election, shall be given as provided in section 357D.4. The vote shall be by ballot which shall state clearly the proposition to be voted upon and any registered voter residing within the district at the time of the election may vote. It is not mandatory for the county commissioner of elections to conduct elections held pursuant to this chapter, but the elections shall be conducted in accordance with chapter 49 where not in conflict with this chapter. Judges shall be appointed to serve without pay by the board from among the registered voters of the district to be in charge of the election. The proposition is approved if sixty percent of those voting on the proposition vote in favor of it.[82 Acts, ch 1174, §8]84 Acts, ch 1216, §1; 94 Acts, ch 1169, §64357D.9Trustees — term and qualification.At the election, the names of up to three candidates for trustee shall be written in by the voters on blank ballots without formal nomination and the board shall appoint three from among the five receiving the highest number of votes as trustees for the district. One trustee shall be appointed to serve for one year, one for two years, and one for three years. The trustees and their successors must be residents of the district and shall give bond in the amount required by the board, the premium of which shall be paid by the district. Vacancies shall be filled by election, but if there are no candidates for a trustee office, the vacancy may be filled by appointment by the board. The term of succeeding trustees shall be three years.[82 Acts, ch 1174, §9]91 Acts, ch 111, §5357D.10Trustees’ powers.The trustees may provide law enforcement service and facilities and may certify for levy an annual tax as provided in section 357D.8. The trustees may purchase material, employ peace officers and other personnel, and may perform all other acts necessary to properly maintain and operate the district. The trustees are allowed necessary expenses in the discharge of their duties, but they shall not receive a salary.[82 Acts, ch 1174, §10]84 Acts, ch 1216, §2357D.11Bonds in anticipation of revenue.A district may anticipate the collection of taxes by the levy authorized in this chapter, and to carry out the purposes of this chapter may issue bonds payable in not more than ten equal installments with the rate of interest not exceeding that permitted by chapter 74A. An indebtedness shall not be incurred under this chapter until authorized by an election. The election shall be held and notice given in the same manner as provided in section 357D.8, and the same sixty percent vote shall be necessary to authorize indebtedness. Subject to section 39.2, subsection 4, both propositions may be submitted to the voters at the same election.[82 Acts, ch 1174, §11]2023 Acts, ch 71, §126, 1362023 amendment applies July 1, 2023, for elections on propositions relating to the issuing of bonds or other indebtedness occurring on or after that date; 2023 Acts, ch 71, §136357D.12Dissolution of district.Upon petition of thirty-five percent of the resident eligible electors, the board may dissolve a district and dispose of any remaining property, the proceeds of which shall first be applied against outstanding obligations and any balance shall be applied to tax credit of property owners of the district. However, if the district is annexed, the board of supervisors may transfer the remaining property and balance to the city which annexed the territory. The board shall continue to levy a tax after dissolution of a district, of not to exceed twenty-seven cents per thousand dollars of assessed value on all the taxable property of the district, until all outstanding obligations of the district are paid.[82 Acts, ch 1174, §12]91 Acts, ch 111, §6357D.13Incorporation of district land.If part of a district is incorporated by a city and there are outstanding indebtedness obligations against the district, the city shall pay the outstanding obligations against the part of the district which is incorporated by the city.[82 Acts, ch 1174, §13]357D.14Adding property to district.The owner of any property in an unincorporated area contiguous to the boundaries of an established district may petition the board to be included in the district. Upon receipt of the petition, the board shall submit the request to a competent disinterested civil engineer to investigate the feasibility of adding the additional territory and to make a report to the board. If the board agrees that the property should be added to the district, the tax levy for the next year shall be applied to the property and on the first day of the next fiscal year the property shall become a part of the district. If the district lies in more than one county the joint action of the boards involved is required to add additional territory.[82 Acts, ch 1174, §14]357D.15Determination of fee.1The owner of any property joining an established district shall pay to the trustees of the district an initial fee to be computed as follows:aThe trustees shall first determine fair market value of all property and improvements owned by the district, less any indebtedness.bThe board shall then determine the assessed value of all property in the district which is not assessed as agricultural land. This shall be divided into the value determined in paragraph “a”.cThe board shall determine the assessed value of the property of each landowner joining the established district which is not assessed as agricultural land.dThe result obtained in paragraph “b” shall be multiplied by the result obtained in paragraph “c”. The result shall be the initial fee to be charged each landowner.2The initial fees paid to the trustees shall be used to help defray the cost and maintenance of the district’s law enforcement service.[82 Acts, ch 1174, §15]