House File 163 - Introduced
HOUSE FILE
BY JOCHUM
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act authorizing cities and counties to levy a property tax for
2 purposes of establishing, maintaining, and managing
3 recreational programs for persons with disabilities.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
5 TLSB 1666HH 82
6 sc/es/88
PAG LIN
1 1 Section 1. NEW SECTION. 331.424D RECREATIONAL PROGRAMS
1 2 == TAX LEVY.
1 3 The board may levy annually a tax not to exceed thirteen
1 4 and one=half cents per one thousand dollars of assessed value
1 5 to establish, maintain, and manage recreational programs for
1 6 people who have a disability, including those people with a
1 7 mental or physical disability, to provide transportation for
1 8 such people to and from such programs, to provide for such
1 9 examination of participants in such programs as may be deemed
1 10 necessary, and to employ a director and staff. The programs
1 11 may include special leisure activities solely for people with
1 12 a disability or may include activities that involve people
1 13 with a disability and without a disability. Moneys raised by
1 14 this levy may be used to reequip existing parks or recreation
1 15 areas to include persons with disabilities. The programs may
1 16 charge fees for participating in such programs and fees for
1 17 transportation furnished to participants. The fees charged
1 18 nonresidents need not be the same as the fees charged
1 19 residents.
1 20 Sec. 2. Section 384.12, Code 2007, is amended by adding
1 21 the following new subsection:
1 22 NEW SUBSECTION. 23. A tax not to exceed thirteen and one=
1 23 half cents per one thousand dollars of assessed value to
1 24 establish, maintain, and manage recreational programs for
1 25 people who have a disability, including those people with a
1 26 mental or physical disability, to provide transportation for
1 27 such people to and from such programs, to provide for such
1 28 examination of participants in such programs as may be deemed
1 29 necessary, and to employ a director and staff. The programs
1 30 may include special leisure activities solely for people with
1 31 a disability or may include activities that involve people
1 32 with a disability and without a disability. Moneys raised by
1 33 this levy may be used to reequip existing parks or recreation
1 34 areas to include persons with disabilities. The programs may
1 35 charge fees for participating in such programs and fees for
2 1 transportation furnished to participants. The fees charged
2 2 nonresidents need not be the same as the fees charged
2 3 residents.
2 4 EXPLANATION
2 5 This bill authorizes a city or county to impose a property
2 6 tax equal to 13.5 cents per $1,000 of assessed value for the
2 7 purpose of establishing, maintaining, and managing
2 8 recreational programs for persons with mental or physical
2 9 disabilities. The programs may be organized to be solely for
2 10 people with disabilities or may be organized such that all
2 11 people are included. Moneys raised from the levy may be used
2 12 to reequip parks and recreational areas to include persons
2 13 with disabilities.
2 14 LSB 1666HH 82
2 15 sc:nh/es/88