House File 114
HOUSE FILE
BY JONES
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act changing the budget certification date applicable to
2 school districts, and providing an applicability provision.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 2092HH 80
5 rn/sh/8
PAG LIN
1 1 Section 1. Section 24.17, unnumbered paragraph 1, Code
1 2 2003, is amended to read as follows:
1 3 The local budgets of the various political subdivisions
1 4 shall be certified by the chairperson of the certifying board
1 5 or levying board, as the case may be, in duplicate to the
1 6 county auditor not later than March 15 of each year on forms,
1 7 and pursuant to instructions, prescribed by the department of
1 8 management. However, if the political subdivision is a school
1 9 district, as defined in section 257.2, its budget shall be
1 10 certified not later than April 15 of each year.
1 11 Sec. 2. Section 24.27, Code 2003, is amended to read as
1 12 follows:
1 13 24.27 PROTEST TO BUDGET.
1 14 Not later than March 25 or April 25 if the municipality is
1 15 a school district, a number of persons in any municipality
1 16 equal to one=fourth of one percent of those voting for the
1 17 office of governor, at the last general election in the
1 18 municipality, but the number shall not be less than ten, and
1 19 the number need not be more than one hundred persons, who are
1 20 affected by any proposed budget, expenditure or tax levy, or
1 21 by any item thereof, may appeal from any decision of the
1 22 certifying board or the levying board by filing with the
1 23 county auditor of the county in which the municipal
1 24 corporation is located, a written protest setting forth their
1 25 objections to the budget, expenditure or tax levy, or to one
1 26 or more items thereof, and the grounds for their objections.
1 27 If a budget is certified after March 15 or April 15 in the
1 28 case of a school district, all appeal time limits shall be
1 29 extended to correspond to allowances for a timely filing.
1 30 Upon the filing of a protest, the county auditor shall
1 31 immediately prepare a true and complete copy of the written
1 32 protest, together with the budget, proposed tax levy or
1 33 expenditure to which objections are made, and shall transmit
1 34 them forthwith to the state board, and shall also send a copy
1 35 of the protest to the certifying board or to the levying
2 1 board, as the case may be.
2 2 Sec. 3. Section 76.2, unnumbered paragraph 2, Code 2003,
2 3 is amended to read as follows:
2 4 If the resolution is filed prior to April 1 or May 1, if
2 5 the political subdivision is a school district, the annual
2 6 levy shall begin with the tax levy for collection commencing
2 7 July 1 of that year. If the resolution is filed after April 1
2 8 or May 1, in the case of a school district, the annual levy
2 9 shall begin with the tax levy for collection in the next
2 10 succeeding fiscal year. However, the governing authority of a
2 11 political subdivision may adjust a levy of taxes made under
2 12 this section for the purpose of adjusting the annual levies
2 13 and collections for property severed from the political
2 14 subdivision, subject to the approval of the director of the
2 15 department of management.
2 16 Sec. 4. Section 257.19, unnumbered paragraph 2, Code 2003,
2 17 is amended to read as follows:
2 18 Certification of a board's intent to participate for a
2 19 budget year, the method of funding, and the amount to be
2 20 raised shall be made to the department of management not later
2 21 than April March 15 of the base year. Funding for the
2 22 instructional support program shall be obtained from
2 23 instructional support state aid and from local funding using
2 24 either an instructional support property tax or a combination
2 25 of an instructional support property tax and an instructional
2 26 support income surtax.
2 27 Sec. 5. Section 257.29, unnumbered paragraph 2, Code 2003,
2 28 is amended to read as follows:
2 29 The educational improvement program shall provide
2 30 additional revenues each fiscal year equal to a specified
2 31 percent of the regular program district cost of the district,
2 32 as determined by the board but not more than the maximum
2 33 percent authorized by the electors if an election has been
2 34 held. Certification of a district's participation for a
2 35 budget year, the method of funding, and the amount to be
3 1 raised shall be made to the department of management not later
3 2 than April March 15 of the base year.
3 3 Sec. 6. Section 275.29, Code 2003, is amended to read as
3 4 follows:
3 5 275.29 DIVISION OF ASSETS AND LIABILITIES AFTER
3 6 REORGANIZATION.
3 7 Between July 1 and July 20, the board of directors of the
3 8 newly formed school district shall meet with the boards of the
3 9 school districts affected by the organization of the new
3 10 school corporation, including the boards of districts
3 11 receiving territory of the school districts affected, for the
3 12 purpose of reaching joint agreement on an equitable division
3 13 of the assets of the several school corporations or parts of
3 14 school corporations and an equitable distribution of the
3 15 liabilities of the affected corporations or parts of
3 16 corporations. In addition, if outstanding bonds are in
3 17 existence in any district, the initial board of directors of
3 18 the newly formed school district shall meet with the boards of
3 19 all school districts affected prior to April March 15 prior to
3 20 the school year the reorganization is effective to determine
3 21 the distribution of the bonded indebtedness between the
3 22 districts so that the newly formed district may certify its
3 23 budget under the procedures specified in chapter 24. The
3 24 boards shall consider the mandatory levy required in section
3 25 76.2 and shall assure the satisfaction of outstanding
3 26 obligations of each affected school corporation. If the
3 27 petition includes plans for the distribution of the bonded
3 28 indebtedness, the exclusion of territory from the reorganized
3 29 district does not require action pursuant to this section.
3 30 Sec. 7. Section 298.2, subsection 3, Code 2003, is amended
3 31 to read as follows:
3 32 3. The board of directors of a school district may certify
3 33 for levy by April March 15 of a school year a tax on all
3 34 taxable property in the school district for the regular
3 35 physical plant and equipment levy.
4 1 Sec. 8. Section 298.2, subsection 4, unnumbered paragraph
4 2 2, Code 2003, is amended to read as follows:
4 3 If a combination of a property tax and income surtax is
4 4 used, by April March 15 of the previous school year, the board
4 5 shall certify the percent of the income surtax to be imposed
4 6 and the amount to be raised to the department of management
4 7 and the department of management shall establish the rate of
4 8 the property tax and income surtax for the school year. The
4 9 physical plant and equipment property tax and income surtax
4 10 shall be levied or imposed, collected, and paid to the school
4 11 district in the manner provided for the instructional support
4 12 program in sections 257.21 through 257.26.
4 13 Sec. 9. Section 298.4, unnumbered paragraph 1, Code 2003,
4 14 is amended to read as follows:
4 15 The board of directors of a school district may certify for
4 16 levy by April March 15 of a school year, a tax on all taxable
4 17 property in the school district for a district management
4 18 levy. The revenue from the tax levied in this section shall
4 19 be placed in the district management levy fund of the school
4 20 district. The district management levy shall be expended only
4 21 for the following purposes:
4 22 Sec. 10. Section 298.10, Code 2003, is amended to read as
4 23 follows:
4 24 298.10 LEVY FOR CASH RESERVE.
4 25 The board of directors of a school district may certify for
4 26 levy by April March 15 of a school year, a tax on all taxable
4 27 property in the school district in order to raise an amount
4 28 for a necessary cash reserve for a school district's general
4 29 fund. The amount raised for a necessary cash reserve does not
4 30 increase a school district's authorized expenditures as
4 31 defined in section 257.7.
4 32 Sec. 11. Section 300.2, unnumbered paragraph 2, Code 2003,
4 33 is amended to read as follows:
4 34 If a majority of the votes cast upon the proposition is in
4 35 favor of the proposition, the board shall certify the amount
5 1 required for a fiscal year to the county board of supervisors
5 2 by April March 15 of the preceding fiscal year. The board of
5 3 supervisors shall levy the amount certified. The amount shall
5 4 be placed in the public education and recreation levy fund of
5 5 the district and shall be used only for the purposes specified
5 6 in this chapter.
5 7 Sec. 12. APPLICABILITY DATE. This Act is applicable for
5 8 budget certification purposes during the school budget year
5 9 beginning July 1, 2003, and succeeding budget years.
5 10 EXPLANATION
5 11 This bill provides for a change in the budget certification
5 12 date applicable to school districts from April 15 to March 15
5 13 annually. Code section 24.17 currently provides that the
5 14 local budgets of political subdivisions other than a school
5 15 district shall be certified by the chairperson of the
5 16 certifying board or levying board not later than March 15 of
5 17 each year, but that if the political subdivision is a school
5 18 district its budget shall be certified not later than April 15
5 19 of each year. The bill provides for conforming changes
5 20 consistent with this change.
5 21 LSB 2092HH 80
5 22 rn/sh/8