House File 2477 HOUSE FILE BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO HSB 669) Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to fire protection service by requiring certain 2 counties to negotiate emergency services agreements for 3 townships, relating to dissolution of benefited fire 4 districts, authorizing certain fire departments to assess fees 5 to certain property owners for fire protection service, and 6 delaying the budget certification deadline for certain 7 townships, and including an effective date provision and 8 applicability date provisions. 9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 10 TLSB 6453HV 80 11 sc/pj/5 PAG LIN 1 1 Section 1. Section 331.385, subsections 2 and 3, Code 1 2 2003, are amended to read as follows: 1 3 2. The board of supervisors shall publish notice of the 1 4 proposed resolution, and of a public hearing to be held on the 1 5 proposed resolution, in a newspaper of general circulation in 1 6 the county at least ten days but no more than twenty days 1 7 before the date of the public hearing. If, after notice and 1 8 hearing, the resolution is adopted, the board of supervisors 1 9 shall assume the exercise of the powers and duties of township 1 10 trustees relating to fire protection service and emergency 1 11 medical service as set forth in sections 359.42 through 1 12 359.45. 1 13 3.If, after notice and hearing, the resolution is 1 14 adopted, the board of supervisors shall assume the exercise of 1 15 the powers and duties of township trustees relating to fire 1 16 protection service and emergency medical service as set forth 1 17 in sections 359.42 through 359.45.All of the real and 1 18 personal township property used to provide fire protection 1 19 service or emergency medical service shall be transferred to 1 20 the county. The county shall assume all of the outstanding 1 21 obligations of the township relating to fire protection 1 22 service or emergency medical service. If the township 1 23 provides fire protection outside of the county's boundaries, 1 24 the county shall continue to provide fire protection to this 1 25 area for at least ninety days after adoption of the 1 26 resolution. 1 27 Sec. 2. Section 331.385, Code 2003, is amended by adding 1 28 the following new subsection: 1 29 NEW SUBSECTION. 5. a. Notwithstanding subsection 1, in a 1 30 county having a population in excess of three hundred 1 31 thousand, if as of July 1, 2004, a township has in force an 1 32 agreement pursuant to chapter 28E for a city or another 1 33 township to provide fire protection service or fire protection 1 34 service and emergency medical services, or if a township is 1 35 otherwise contracting with a city or another township for fire 2 1 protection service or fire protection service and emergency 2 2 medical services, the agreement or contract shall remain in 2 3 force for the fiscal years beginning July 1, 2005, and July 1, 2 4 2006, and it shall be the duty of the county board of 2 5 supervisors to levy, pursuant to section 331.424C, for those 2 6 two fiscal years an amount sufficient to meet the obligations 2 7 of the township as it pertains to that agreement or contract. 2 8 b. The board of supervisors of a county described in 2 9 paragraph "a" shall negotiate agreements pursuant to chapter 2 10 28E for continued fire protection service, or fire protection 2 11 service and emergency medical services, for the fiscal year 2 12 beginning July 1, 2007, and subsequent fiscal years, on behalf 2 13 of those townships described in paragraph "a", and shall 2 14 continue to certify taxes for levy in the township, pursuant 2 15 to section 331.424C, in amounts sufficient to meet the 2 16 financial obligations pertaining to those agreements. 2 17 Sec. 3. Section 331.424C, Code Supplement 2003, is amended 2 18 to read as follows: 2 19 331.424C EMERGENCY SERVICES FUND. 2 20 A county that is providing fire protection service or 2 21 emergency medical service to a township pursuant to section 2 22 331.385 shall establish an emergency services fund and may 2 23 certify taxes for levy in the township not to exceed sixty and 2 24 three=fourths cents per one thousand dollars of the assessed 2 25 value of taxable property located in the township. The county 2 26 has the authority to use a portion of the taxes levied and 2 27 deposited in the fund for the purpose of accumulating moneys 2 28 to carry out the purposes of section 359.43, subsection 4. 2 29 Sec. 4. Section 357B.5, subsection 1, Code 2003, is 2 30 amended to read as follows: 2 31 1. Upon petition of a number of registered voters residing 2 32 in a district at least equal to thirty=five percent of the 2 33 property taxpayers in the district, the board of supervisors 2 34 may dissolve a benefited fire district and dispose of any 2 35 remaining property, the proceeds of which shall first be 3 1 applied against any outstanding obligation of the district. 3 2 Any remaining balance shall be applied as a tax credit for the 3 3 property owners of the district. However, except as provided 3 4 in subsection 2, if all or a part of a district is annexed, 3 5 the board of supervisors may transfer the remaining property 3 6 and balance to the city which annexed the territory. The 3 7 board of supervisors shall continue to levy an annual tax 3 8 during the time the district is being dissolved and after the 3 9 dissolution of a district, not to exceedforty and one=half3 10 sixty and three=fourths cents per thousand dollars of assessed 3 11 value of the taxable property of the district, until all 3 12 outstanding obligations of the district are paid. 3 13 Sec. 5. Section 359.42, Code 2003, is amended to read as 3 14 follows: 3 15 359.42 TOWNSHIP FIRE PROTECTION SERVICE, EMERGENCY WARNING 3 16 SYSTEM, AND EMERGENCY MEDICAL SERVICE. 3 17TheExcept as otherwise provided in section 331.385, the 3 18 trustees of each township shall provide fire protection 3 19 service for the township, exclusive of any part of the 3 20 township within a benefited fire district and may provide 3 21 emergency medical service. The trustees may purchase, own, 3 22 rent, or maintain fire protection service or emergency medical 3 23 service apparatus or equipment or both kinds of apparatus or 3 24 equipment and provide housing for the equipment. The trustees 3 25 of a township which is located within a county having a 3 26 population of three hundred thousand or more may also 3 27 establish and maintain an emergency warning system within the 3 28 township. The trustees may contract with a public or private 3 29 agency under chapter 28E for the purpose of providing any 3 30 service or system required or authorized under this section. 3 31 Sec. 6. NEW SECTION. 359.44 AUTHORITY TO ASSESS FEE TO 3 32 PROPERTY OWNER FOR FIRE PROTECTION SERVICE. 3 33 1. If a township has no township fire department and the 3 34 board of trustees has not entered into an agreement under 3 35 chapter 28E for fire protection service for the township, or 4 1 has not otherwise contracted for fire protection service for 4 2 the township, fire departments providing fire protection 4 3 service in the township may assess the owner of the property a 4 4 fee for fire protection service actually provided to the 4 5 property. 4 6 2. The state fire service and emergency response council 4 7 shall develop guidelines for fire departments to follow when 4 8 assessing property owners fees for fire protection service 4 9 actually provided pursuant to subsection 1. 4 10 3. A fee assessed pursuant to subsection 1 that remains 4 11 unpaid six months after the property owner was notified of the 4 12 fee shall be treated as delinquent property taxes pursuant to 4 13 chapters 446 through 448. 4 14 4. A fee for fire protection service authorized under this 4 15 section shall not be charged for fire protection service 4 16 provided to property exempt from taxation pursuant to section 4 17 427.1, except for property receiving a property tax exemption 4 18 pursuant to section 427.1, subsections 11, 19, 20, 22 through 4 19 24, 29, and 30. 4 20 Sec. 7. BUDGET CERTIFICATION DEADLINE FOR CERTAIN 4 21 TOWNSHIPS FOR FISCAL YEAR 2004=2005. If a township board of 4 22 trustees did not have a sufficient membership to constitute a 4 23 quorum to conduct business, and the board of supervisors of 4 24 the county where the township is located did not appoint a 4 25 sufficient number of trustees to conduct business until after 4 26 February 15, 2004, but before March 15, 2004, the deadline for 4 27 certification of the township budget for the fiscal year 4 28 beginning July 1, 2004, shall be April 15, 2004. All budget 4 29 appeal time limits shall be extended to correspond to the 4 30 budget certification deadline under this section. 4 31 Sec. 8. EFFECTIVE AND APPLICABILITY DATES. Sections 4, 6, 4 32 and 7 of this Act, being deemed of immediate importance, take 4 33 effect upon enactment and shall apply as follows: 4 34 1. Section 4 applies to fiscal years beginning on or after 4 35 July 1, 2004. 5 1 2. Section 6 applies to fire protection service provided 5 2 on or after the effective date of the section. 5 3 EXPLANATION 5 4 This bill makes changes to the law relating to fire 5 5 protection service by cities, counties, townships, and 5 6 benefited fire districts. 5 7 The bill also provides that in a county with a population 5 8 of more than 300,000, fire protection or fire protection and 5 9 emergency medical services agreements or contracts between a 5 10 township and a city or another township that are in force on 5 11 July 1, 2004, shall remain in force for fiscal years 2005=2006 5 12 and 2006=2007. Thereafter, the county shall negotiate 5 13 agreements for fire protection or fire protection and 5 14 emergency medical services on behalf of those townships and 5 15 shall levy amounts sufficient to meet the obligations under 5 16 the agreements. 5 17 The bill specifies that the fire protection levy certified 5 18 by a county for fire protection services shall be imposed in 5 19 the township for which powers and duties of the township 5 20 trustees relating to fire protection service have been assumed 5 21 by the county board of supervisors. 5 22 The bill provides that during the process of dissolving a 5 23 benefited fire district, the board of supervisors where the 5 24 district is located shall continue to levy an annual tax for 5 25 fire protection service in the district. The bill increases 5 26 the maximum annual tax to be levied during and after 5 27 dissolution from 40 1/2 cents to 60 3/4 cents per $1,000 of 5 28 assessed value of taxable property. This section of the bill 5 29 takes effect upon enactment. 5 30 The bill authorizes fire departments that provide fire 5 31 protection service in townships where there is no township 5 32 fire department and the townships trustees have not entered 5 33 into an agreement for, or otherwise contracted for, fire 5 34 protection service to assess a fee to a property owner for 5 35 fire protection service actually provided to the owner's 6 1 property. The bill makes the fee inapplicable to certain tax= 6 2 exempt property. The bill requires the state fire service and 6 3 emergency response council to develop guidelines for fire 6 4 departments to follow when assessing fees to property owners. 6 5 The bill further provides that unpaid fire protection fees 6 6 shall be treated as unpaid property taxes. This section of 6 7 the bill takes effect upon enactment. 6 8 The bill delays the budget certification deadline for a 6 9 township to April 15 for the fiscal year beginning July 1, 6 10 2004, if the township lacked a quorum of trustees to conduct 6 11 business and the necessary trustee was not appointed until 6 12 after February 15, 2004, but before March 15, 2004. This 6 13 section of the bill takes effect upon enactment. 6 14 LSB 6453HV 80 6 15 sc/pj/5