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 exceed forty and one=half
3 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 17 The Except 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