Senate File 2097
SENATE FILE
BY BOLKCOM
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act changing the budget certification deadline for school
2 districts, cities, and counties and providing effective and
3 applicability dates.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
5 TLSB 5850SS 80
6 sc/pj/5
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 the
1 11 thirtieth day after adjournment of the regular session of the
1 12 general assembly each year.
1 13 Sec. 2. Section 24.27, Code 2003, is amended to read as
1 14 follows:
1 15 24.27 PROTEST TO BUDGET.
1 16 Not later than March 25 or April 25 ten days after
1 17 certification of the budget if the municipality is a school
1 18 district, a number of persons in any municipality equal to
1 19 one=fourth of one percent of those voting for the office of
1 20 governor, at the last general election in the municipality,
1 21 but the number shall not be less than ten, and the number need
1 22 not be more than one hundred persons, who are affected by any
1 23 proposed budget, expenditure, or tax levy, or by any item
1 24 thereof, may appeal from any decision of the certifying board
1 25 or the levying board by filing with the county auditor of the
1 26 county in which the municipal corporation is located, a
1 27 written protest setting forth their objections to the budget,
1 28 expenditure, or tax levy, or to one or more items thereof, and
1 29 the grounds for their objections. If a budget is certified
1 30 after March 15 or April 15 after the thirtieth day after
1 31 adjournment of the regular session of the general assembly in
1 32 the case of a school district, all appeal time limits shall be
1 33 extended to correspond to allowances for a timely filing.
1 34 Upon the filing of a protest, the county auditor shall
1 35 immediately prepare a true and complete copy of the written
2 1 protest, together with the budget, proposed tax levy, or
2 2 expenditure to which objections are made, and shall transmit
2 3 them forthwith to the state board, and shall also send a copy
2 4 of the protest to the certifying board or to the levying
2 5 board, as the case may be.
2 6 Sec. 3. Section 24.32, Code 2003, is amended to read as
2 7 follows:
2 8 24.32 DECISION CERTIFIED.
2 9 After a hearing upon the appeal, the state board shall
2 10 certify its decision to the county auditor and to the parties
2 11 to the appeal as provided by rule, and the decision shall be
2 12 final. The county auditor shall make up the records in
2 13 accordance with the decision and the levying board shall make
2 14 its levy in accordance with the decision. Upon receipt of the
2 15 decision, the certifying board shall correct its records
2 16 accordingly, if necessary. Final disposition of all appeals
2 17 shall be made by the state board on or before April 30 of each
2 18 year or thirty=five days after the deadline for filing appeals
2 19 in the case of a school district, a city, or a county.
2 20 Sec. 4. Section 24.48, unnumbered paragraphs 4 and 5, Code
2 21 2003, are amended to read as follows:
2 22 The city finance committee shall have officially notified
2 23 any city of its approval, modification, or rejection of the
2 24 city's appeal of the decision of the director of the
2 25 department of management regarding a city's request for a
2 26 suspension of the statutory property tax levy limitation prior
2 27 to thirty=five days before March 15 the budget certification
2 28 deadline for that year.
2 29 The state appeals board shall have officially notified any
2 30 county of its approval, modification, or rejection of the
2 31 county's request for a suspension of the statutory property
2 32 tax levy limitation prior to thirty=five days before March 15
2 33 the budget certification deadline for that year.
2 34 Sec. 5. Section 76.2, unnumbered paragraph 2, Code 2003,
2 35 is amended to read as follows:
3 1 If the resolution is filed prior to April 1 or May 1 the
3 2 sixteenth day following the budget certification deadline, if
3 3 the political subdivision is a school district, a city, or a
3 4 county, the annual levy shall begin with the tax levy for
3 5 collection commencing July 1 of that year. If the resolution
3 6 is filed after April 1 or May 1 the sixteenth day following
3 7 the budget certification deadline, in the case of a school
3 8 district, a city, or a county, the annual levy shall begin
3 9 with the tax levy for collection in the next succeeding fiscal
3 10 year. However, the governing authority of a political
3 11 subdivision may adjust a levy of taxes made under this section
3 12 for the purpose of adjusting the annual levies and collections
3 13 for property severed from the political subdivision, subject
3 14 to the approval of the director of the department of
3 15 management.
3 16 Sec. 6. Section 331.422, unnumbered paragraph 1, Code
3 17 2003, is amended to read as follows:
3 18 Subject to this section and sections 331.423 through
3 19 331.426 or as otherwise provided by state law, the board of
3 20 each county shall certify property taxes annually at its March
3 21 session falling in the month of the budget certification
3 22 deadline to be levied for county purposes as follows:
3 23 Sec. 7. Section 331.434, subsection 7, Code 2003, is
3 24 amended to read as follows:
3 25 7. Taxes levied by a county whose budget is certified
3 26 after March 15 the budget certification deadline shall be
3 27 limited to the prior year's budget amount. However, this
3 28 penalty may be waived by the director of the department of
3 29 management if the county demonstrates that the March 15 budget
3 30 certification deadline was missed because of circumstances
3 31 beyond the control of the county. If the budget is certified
3 32 after the deadline, all appeal time limits shall be extended
3 33 to correspond to allowances for a timely filing.
3 34 Sec. 8. Section 331.436, Code Supplement 2003, is amended
3 35 to read as follows:
4 1 331.436 PROTEST.
4 2 Protests to the adopted budget must be made in accordance
4 3 with sections 24.27 through 24.32 as if the county were the
4 4 municipality under those sections except that the protest must
4 5 be filed no later than ten days after certification of the
4 6 budget and the number of people necessary to file a protest
4 7 under this section shall not be less than one hundred.
4 8 Sec. 9. Section 384.2, unnumbered paragraph 1, Code 2003,
4 9 is amended to read as follows:
4 10 Except as otherwise provided for special charter cities, a
4 11 city's fiscal year shall be as provided in section 24.2,
4 12 subsection 3. All city property taxes must be certified by a
4 13 city to the county auditor on or before the fifteenth day of
4 14 March of the thirtieth day after adjournment of the regular
4 15 session of the general assembly each year, unless otherwise
4 16 provided by state law. However, municipal utilities, if not
4 17 supported by taxation or the proceeds of outstanding
4 18 indebtedness payable from taxes may, with the council's
4 19 consent, choose to operate on a fiscal year which is the
4 20 calendar year. The receipt by the utility of payments from
4 21 other governmental funds for public fire protection, street
4 22 lighting, or other public use of the utility's services shall
4 23 not be deemed support by taxation. After notice and hearing
4 24 in the same manner as required for the city's regular budget
4 25 under section 384.16, the utility budget must be approved by
4 26 resolution of the council not later than twenty days prior to
4 27 the beginning of the calendar year for which the budget
4 28 applies.
4 29 Sec. 10. Section 384.16, subsection 6, Code 2003, is
4 30 amended to read as follows:
4 31 6. Taxes levied by a city whose budget is certified after
4 32 March 15 the budget certification deadline shall be limited to
4 33 the prior year's budget amount. However, this penalty may be
4 34 waived by the director of the department of management if the
4 35 city demonstrates that the March 15 budget certification
5 1 deadline was missed because of circumstances beyond the
5 2 control of the city.
5 3 Sec. 11. EFFECTIVE AND APPLICABILITY DATES. This Act,
5 4 being deemed of immediate importance, takes effect upon
5 5 enactment and applies to school district, city, and county
5 6 budgets certified for fiscal years beginning on or after July
5 7 1, 2004.
5 8 EXPLANATION
5 9 This bill moves the budget certification deadline for
5 10 school districts, cities, and counties to the thirtieth day
5 11 after adjournment of the regular session of the general
5 12 assembly each year.
5 13 The bill takes effect upon enactment and applies to budgets
5 14 certified for fiscal years beginning on or after July 1, 2004.
5 15 LSB 5850SS 80
5 16 sc/pj/5