House File 2083
HOUSE FILE
BY WISE
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 cities and
2 counties and providing an applicability date.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 6156HH 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, a city, or a county,
1 10 its budget shall be certified not later than April 15 of each
1 11 year.
1 12 Sec. 2. Section 24.27, Code 2003, is amended to read as
1 13 follows:
1 14 24.27 PROTEST TO BUDGET.
1 15 Not later than March 25 or April 25 if the municipality is
1 16 a school district, a number of persons in any municipality
1 17 equal to one=fourth of one percent of those voting for the
1 18 office of governor, at the last general election in the
1 19 municipality, but the number shall not be less than ten, and
1 20 the number need not be more than one hundred persons, who are
1 21 affected by any proposed budget, expenditure, or tax levy, or
1 22 by any item thereof, may appeal from any decision of the
1 23 certifying board or the levying board by filing with the
1 24 county auditor of the county in which the municipal
1 25 corporation is located, a written protest setting forth their
1 26 objections to the budget, expenditure, or tax levy, or to one
1 27 or more items thereof, and the grounds for their objections.
1 28 If a budget is certified after March 15 or April 15 in the
1 29 case of a school district or a county, all appeal time limits
1 30 shall be extended to correspond to allowances for a timely
1 31 filing. Upon the filing of a protest, the county auditor
1 32 shall immediately prepare a true and complete copy of the
1 33 written protest, together with the budget, proposed tax levy,
1 34 or expenditure to which objections are made, and shall
1 35 transmit them forthwith to the state board, and shall also
2 1 send a copy of the protest to the certifying board or to the
2 2 levying board, as the case may be.
2 3 Sec. 3. Section 24.32, Code 2003, is amended to read as
2 4 follows:
2 5 24.32 DECISION CERTIFIED.
2 6 After a hearing upon the appeal, the state board shall
2 7 certify its decision to the county auditor and to the parties
2 8 to the appeal as provided by rule, and the decision shall be
2 9 final. The county auditor shall make up the records in
2 10 accordance with the decision and the levying board shall make
2 11 its levy in accordance with the decision. Upon receipt of the
2 12 decision, the certifying board shall correct its records
2 13 accordingly, if necessary. Final disposition of all appeals
2 14 shall be made by the state board on or before April 30 of each
2 15 year or May 30 in the case of a city or a county.
2 16 Sec. 4. Section 24.48, unnumbered paragraphs 4 and 5, Code
2 17 2003, are amended to read as follows:
2 18 The city finance committee shall have officially notified
2 19 any city of its approval, modification, or rejection of the
2 20 city's appeal of the decision of the director of the
2 21 department of management regarding a city's request for a
2 22 suspension of the statutory property tax levy limitation prior
2 23 to thirty=five days before March April 15.
2 24 The state appeals board shall have officially notified any
2 25 county of its approval, modification, or rejection of the
2 26 county's request for a suspension of the statutory property
2 27 tax levy limitation prior to thirty=five days before March
2 28 April 15.
2 29 Sec. 5. Section 76.2, unnumbered paragraph 2, Code 2003,
2 30 is amended to read as follows:
2 31 If the resolution is filed prior to April 1 or May 1, if
2 32 the political subdivision is a school district, a city, or a
2 33 county, the annual levy shall begin with the tax levy for
2 34 collection commencing July 1 of that year. If the resolution
2 35 is filed after April 1 or May 1, in the case of a school
3 1 district, a city, or a county, the annual levy shall begin
3 2 with the tax levy for collection in the next succeeding fiscal
3 3 year. However, the governing authority of a political
3 4 subdivision may adjust a levy of taxes made under this section
3 5 for the purpose of adjusting the annual levies and collections
3 6 for property severed from the political subdivision, subject
3 7 to the approval of the director of the department of
3 8 management.
3 9 Sec. 6. Section 331.422, unnumbered paragraph 1, Code
3 10 2003, is amended to read as follows:
3 11 Subject to this section and sections 331.423 through
3 12 331.426 or as otherwise provided by state law, the board of
3 13 each county shall certify property taxes annually at its March
3 14 April session to be levied for county purposes as follows:
3 15 Sec. 7. Section 331.434, subsection 7, Code 2003, is
3 16 amended to read as follows:
3 17 7. Taxes levied by a county whose budget is certified
3 18 after March April 15 shall be limited to the prior year's
3 19 budget amount. However, this penalty may be waived by the
3 20 director of the department of management if the county
3 21 demonstrates that the March April 15 deadline was missed
3 22 because of circumstances beyond the control of the county.
3 23 Sec. 8. Section 331.436, Code Supplement 2003, is amended
3 24 to read as follows:
3 25 331.436 PROTEST.
3 26 Protests to the adopted budget must be made in accordance
3 27 with sections 24.27 through 24.32 as if the county were the
3 28 municipality under those sections except that the protest must
3 29 be filed no later than April 25 and the number of people
3 30 necessary to file a protest under this section shall not be
3 31 less than one hundred.
3 32 Sec. 9. Section 384.2, unnumbered paragraph 1, Code 2003,
3 33 is amended to read as follows:
3 34 Except as otherwise provided for special charter cities, a
3 35 city's fiscal year shall be as provided in section 24.2,
4 1 subsection 3. All city property taxes must be certified by a
4 2 city to the county auditor on or before the fifteenth day of
4 3 March April 15 of each year, unless otherwise provided by
4 4 state law. However, municipal utilities, if not supported by
4 5 taxation or the proceeds of outstanding indebtedness payable
4 6 from taxes may, with the council's consent, choose to operate
4 7 on a fiscal year which is the calendar year. The receipt by
4 8 the utility of payments from other governmental funds for
4 9 public fire protection, street lighting, or other public use
4 10 of the utility's services shall not be deemed support by
4 11 taxation. After notice and hearing in the same manner as
4 12 required for the city's regular budget under section 384.16,
4 13 the utility budget must be approved by resolution of the
4 14 council not later than twenty days prior to the beginning of
4 15 the calendar year for which the budget applies.
4 16 Sec. 10. Section 384.16, subsection 6, Code 2003, is
4 17 amended to read as follows:
4 18 6. Taxes levied by a city whose budget is certified after
4 19 March April 15 shall be limited to the prior year's budget
4 20 amount. However, this penalty may be waived by the director
4 21 of the department of management if the city demonstrates that
4 22 the March April 15 deadline was missed because of
4 23 circumstances beyond the control of the city.
4 24 Sec. 11. APPLICABILITY DATE. This Act applies to city and
4 25 county budgets certified for fiscal years beginning on or
4 26 after July 1, 2005.
4 27 EXPLANATION
4 28 This bill moves the budget certification deadline for
4 29 cities and counties from March 15 to April 15.
4 30 The bill applies to budgets certified for fiscal years
4 31 beginning on or after July 1, 2005.
4 32 LSB 6156HH 80
4 33 sc/sh/8