HF 541 (LSB 2394HV (3) 90)

RELATING TO THE TAX CERTIFICATION DEADLINE FOR SANITARY  DISTRICTS AND INCLUDING APPLICABILITY PROVISIONS. 

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 358.18, subsection 2, Code 2023, is amended to read as follows:
   2.  All taxes thus levied by the board of trustees shall be certified by the clerk on or before March 1 15 to the county auditor of each county wherein any of the property included within the territorial limits of the sanitary district is located, and shall be placed upon the tax list for the current fiscal year by the auditor or auditors. The county treasurer, or treasurers, of more than one county, shall collect all taxes so levied in the same manner as other taxes, and when delinquent the taxes shall draw the same interest. All taxes levied and collected shall be paid over by the officer collecting the taxes to the treasurer of the sanitary district.

    Sec. 2.  APPLICABILITY.  This Act applies July 1, 2024, for sanitary district budgets for fiscal years beginning on or after that date.

______________________________
PAT GRASSLEY
Speaker of the House

______________________________
AMY SINCLAIR
President of the Senate

   I hereby certify that this bill originated in the House and is known as House File 541, Ninetieth General Assembly.

______________________________
MEGHAN NELSON
Chief Clerk of the House

Approved _______________, 2023

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KIM REYNOLDS
Governor