House File 198 - Introduced



                                       HOUSE FILE       
                                       BY  HUSER and BOAL


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act relating to the property tax levy for emergency services
  2    provided to residents of certain townships and including
  3    effective date and applicability date provisions.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2379HH 81
  6 sc/gg/14

PAG LIN



  1  1    Section 1.  Section 331.424C, Code 2005, is amended to read
  1  2 as follows:
  1  3    331.424C  EMERGENCY SERVICES FUND.
  1  4    A county that is providing fire protection service or
  1  5 emergency medical service to a township pursuant to section
  1  6 331.385 shall establish an emergency services fund and may
  1  7 certify taxes for levy in the township not to exceed sixty and
  1  8 three=fourths cents per one thousand dollars of the assessed
  1  9 value of taxable property located in the township the amounts
  1 10 authorized in section 359.43.  The county has the authority to
  1 11 use a portion of the taxes levied and deposited in the fund
  1 12 for the purpose of accumulating moneys to carry out the
  1 13 purposes of section 359.43, subsection 4.
  1 14    Sec. 2.  EFFECTIVE AND APPLICABILITY DATES.  This Act,
  1 15 being deemed of immediate importance, takes effect upon
  1 16 enactment and applies to budgets and property tax levy rates
  1 17 certified for the fiscal year beginning July 1, 2005, and all
  1 18 subsequent fiscal years.  If the effective date of this Act is
  1 19 on or after March 15, 2005, a county may certify an amended
  1 20 budget for the fiscal year beginning July 1, 2005, and may
  1 21 recertify the appropriate property tax levy rates for such
  1 22 fiscal year, in order to comply with the provisions of section
  1 23 331.424C.
  1 24                           EXPLANATION
  1 25    This bill applies the levy rate limitations for emergency
  1 26 services, which apply to townships located in a county with a
  1 27 population over 300,000, to counties with a population over
  1 28 300,000 if the county is providing the emergency services in
  1 29 lieu of the township or if the county is required to levy
  1 30 property taxes to meet the obligations of certain emergency
  1 31 services agreements in effect in the townships.  The bill also
  1 32 applies the levy rate limitations for emergency services that
  1 33 apply to townships that have entered into emergency services
  1 34 agreements with special charter cities that have a paid fire
  1 35 department to counties that are providing the emergency
  2  1 services and the county enters into an agreement for emergency
  2  2 services to be provided to a township by such a city.
  2  3    The bill takes effect upon enactment and applies to budgets
  2  4 and property tax levy rates certified for the fiscal year
  2  5 beginning July 1, 2005, and all subsequent fiscal years.  If
  2  6 the effective date of the bill is on or after March 15, 2005,
  2  7 a county may certify an amended budget for the fiscal year
  2  8 beginning July 1, 2005, and may recertify the appropriate
  2  9 property tax levy rates for that fiscal year, in order to
  2 10 comply with the provisions of the bill.
  2 11 LSB 2379HH 81
  2 12 sc/gg/14