House File 2068
HOUSE FILE
BY CARROLL
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act changing the budget certification deadline for counties
2 and providing an applicability date.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 5870YH 80
5 sc/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, or a county, its budget
1 10 shall be 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 or a county, all appeal time limits
1 29 shall be extended to correspond to allowances for a timely
1 30 filing. Upon the filing of a protest, the county auditor
1 31 shall immediately prepare a true and complete copy of the
1 32 written protest, together with the budget, proposed tax levy,
1 33 or expenditure to which objections are made, and shall
1 34 transmit them forthwith to the state board, and shall also
1 35 send a copy of the protest to the certifying board or to the
2 1 levying board, as the case may be.
2 2 Sec. 3. Section 24.32, Code 2003, is amended to read as
2 3 follows:
2 4 24.32 DECISION CERTIFIED.
2 5 After a hearing upon the appeal, the state board shall
2 6 certify its decision to the county auditor and to the parties
2 7 to the appeal as provided by rule, and the decision shall be
2 8 final. The county auditor shall make up the records in
2 9 accordance with the decision and the levying board shall make
2 10 its levy in accordance with the decision. Upon receipt of the
2 11 decision, the certifying board shall correct its records
2 12 accordingly, if necessary. Final disposition of all appeals
2 13 shall be made by the state board on or before April 30 of each
2 14 year or May 30 in the case of a county.
2 15 Sec. 4. Section 24.48, unnumbered paragraph 5, Code 2003,
2 16 is amended to read as follows:
2 17 The state appeals board shall have officially notified any
2 18 county of its approval, modification, or rejection of the
2 19 county's request for a suspension of the statutory property
2 20 tax levy limitation prior to thirty=five days before March
2 21 April 15.
2 22 Sec. 5. Section 76.2, unnumbered paragraph 2, Code 2003,
2 23 is amended to read as follows:
2 24 If the resolution is filed prior to April 1 or May 1, if
2 25 the political subdivision is a school district or a county,
2 26 the annual levy shall begin with the tax levy for collection
2 27 commencing July 1 of that year. If the resolution is filed
2 28 after April 1 or May 1, in the case of a school district or a
2 29 county, the annual levy shall begin with the tax levy for
2 30 collection in the next succeeding fiscal year. However, the
2 31 governing authority of a political subdivision may adjust a
2 32 levy of taxes made under this section for the purpose of
2 33 adjusting the annual levies and collections for property
2 34 severed from the political subdivision, subject to the
2 35 approval of the director of the department of management.
3 1 Sec. 6. Section 331.422, unnumbered paragraph 1, Code
3 2 2003, is amended to read as follows:
3 3 Subject to this section and sections 331.423 through
3 4 331.426 or as otherwise provided by state law, the board of
3 5 each county shall certify property taxes annually at its March
3 6 April session to be levied for county purposes as follows:
3 7 Sec. 7. Section 331.434, subsection 7, Code 2003, is
3 8 amended to read as follows:
3 9 7. Taxes levied by a county whose budget is certified
3 10 after March April 15 shall be limited to the prior year's
3 11 budget amount. However, this penalty may be waived by the
3 12 director of the department of management if the county
3 13 demonstrates that the March April 15 deadline was missed
3 14 because of circumstances beyond the control of the county.
3 15 Sec. 8. Section 331.436, Code Supplement 2003, is amended
3 16 to read as follows:
3 17 331.436 PROTEST.
3 18 Protests to the adopted budget must be made in accordance
3 19 with sections 24.27 through 24.32 as if the county were the
3 20 municipality under those sections except that the protest must
3 21 be filed no later than April 25 and the number of people
3 22 necessary to file a protest under this section shall not be
3 23 less than one hundred.
3 24 Sec. 9. APPLICABILITY DATE. This Act applies to county
3 25 budgets certified for fiscal years beginning on or after July
3 26 1, 2005.
3 27 EXPLANATION
3 28 This bill moves the budget certification deadline for
3 29 counties from March 15 to April 15.
3 30 The bill applies to budgets certified for fiscal years
3 31 beginning on or after July 1, 2005.
3 32 LSB 5870YH 80
3 33 sc/sh/8