House File 92 - Introduced
HOUSE FILE
BY TYMESON
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to assessments associated with soil and water
2 conservation districts, by providing for the deposit of moneys
3 in a fund established by a district's commissioners.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
5 TLSB 1681HH 81
6 da/pj/5
PAG LIN
1 1 Section 1. Section 161A.20, unnumbered paragraph 5, Code
1 2 2005, is amended to read as follows:
1 3 The special tax so levied under this section shall be
1 4 collected in the same manner as other taxes with like a
1 5 penalty for delinquency, with the proceeds therefrom to be
1 6 kept in. The moneys collected from the special tax and any
1 7 delinquency penalty shall be deposited in a fund established
1 8 by the governing body as provided by a resolution adopted by
1 9 the governing body and delivered for filing with each
1 10 appropriate county treasurer. Moneys earned as income from
1 11 moneys in the fund, including as interest, shall remain in the
1 12 fund until expended by the governing body according to
1 13 procedures specified in the resolution. If the governing body
1 14 does not adopt a resolution or deliver the resolution to the
1 15 county treasurer, the moneys shall be deposited into a
1 16 separate account in the county's general fund by the
1 17 appropriate that county treasurer or treasurers. The account
1 18 shall be identified by the official name of the subdistrict
1 19 and expenditures therefrom from the account shall be made on
1 20 requisition of the chairperson and secretary of the governing
1 21 body of the subdistrict.
1 22 Sec. 2. Section 161A.33, Code 2005, is amended to read as
1 23 follows:
1 24 161A.33 ASSESSMENTS TRANSMITTED.
1 25 1. The governing body upon receiving the reports from
1 26 three appointed appraisers and after holding the hearings
1 27 shall transmit and certify the amounts of assessments to the
1 28 respective boards of supervisors which upon receipt of
1 29 certification from the governing body of the district, make
1 30 the necessary levy of such assessments as fixed by the
1 31 governing body upon the land within such subdistrict and all.
1 32 The assessments shall be levied at that time as a tax and
1 33 shall bear interest at a rate not exceeding that permitted by
1 34 chapter 74A from that date payable annually except as
1 35 hereafter provided as to cash payments therefor within a
2 1 specified time.
2 2 2. The assessment so levied under this section together
2 3 with any accrued interest or delinquency penalty as provided
2 4 in this chapter shall be kept in deposited in a fund
2 5 established by the governing body as provided by a resolution
2 6 adopted by the governing body and delivered for filing with
2 7 each appropriate county treasurer. Moneys earned as income
2 8 from moneys in the fund, including as interest, shall remain
2 9 in the fund until expended by the governing body according to
2 10 procedures specified in the resolution. If the governing body
2 11 does not adopt a resolution or deliver the resolution to the
2 12 county treasurer, the moneys shall be deposited into a
2 13 separate account in the county's general fund by the
2 14 appropriate that county treasurer or treasurers,. The account
2 15 shall be identified by the official name of the subdistrict
2 16 and expenditures therefrom from the account shall be made on
2 17 requisition of the chairperson and secretary of the governing
2 18 body of the subdistrict.
2 19 3. At no time will shall an assessment be made where the
2 20 benefits accrued to the subdistrict do not exceed the cost of
2 21 the improvements within the said subdistrict.
2 22 Sec. 3. Section 161A.34, Code 2005, is amended to read as
2 23 follows:
2 24 161A.34 PAYMENT TO COUNTY TREASURER.
2 25 1. All assessments for benefits shall be levied at one
2 26 time against the property benefited and when levied and
2 27 certified by the board or boards of supervisors shall be paid
2 28 at the office of the county treasurer. Each person or
2 29 corporation shall have the right within twenty days after the
2 30 levy of assessments to pay the person's or corporation's
2 31 assessment in full without interest. The county treasurer
2 32 shall pay the collected moneys into a fund established by the
2 33 governing body or an account of the county's general fund as
2 34 provided in section 161A.33.
2 35 2. If any levy of assessments is not sufficient to meet
3 1 the cost and expenses of organizing and construction
3 2 apportioned to each owner upon each forty=acre tract or less,
3 3 additional assessments may be made on the same classification
3 4 as the previous ones.
3 5 EXPLANATION
3 6 This bill amends Code chapter 161A, which in part
3 7 establishes soil and water conservation districts which are
3 8 usually organized on a county basis. A district may include
3 9 subdistricts and subdistricts may have a territory within
3 10 several counties (see division III of the Code chapter). A
3 11 district is administered by a board of five commissioners, and
3 12 referred to as a "governing body". When a subdistrict is
3 13 located in more than one district, the combined boards of
3 14 commissioners for the affected districts constitutes the
3 15 governing body for that subdistrict (see Code section
3 16 161A.19). Code chapter 161A includes a number of provisions
3 17 relating to assessments levied upon landowners in a district
3 18 which are used to benefit the district (to finance
3 19 improvements). An assessment is levied against the benefited
3 20 property by the county board of supervisors, paid together
3 21 with any accrued interest or delinquency penalty to the county
3 22 treasurer, and then deposited into a dedicated account of the
3 23 county's general fund on behalf of the district.
3 24 The bill provides that an assessment together with any
3 25 accrued interest or delinquency penalty shall be deposited in
3 26 a fund established by the commissioners as the district's
3 27 governing body pursuant to a resolution adopted by the
3 28 commissioners and delivered to each appropriate county
3 29 treasurer. The bill also provides that if the commissioners
3 30 fail to adopt and deliver such a resolution, the moneys shall
3 31 be deposited into a separate account of the county's general
3 32 fund.
3 33 LSB 1681HH 81
3 34 da:nh/pj/5