House File 328 - Introduced



                                       HOUSE FILE       
                                       BY  D. OLSON


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

                                      A BILL FOR

  1 An Act relating to the distribution of moneys for county
  2    conservation allocated from the Iowa resources enhancement and
  3    protection fund.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2389YH 82
  6 da/gg/14

PAG LIN



  1  1    Section 1.  Section 455A.19, subsection 1, paragraph b,
  1  2 subparagraph (5), Code 2007, is amended to read as follows:
  1  3    (5)  Funds allocated pursuant to subparagraphs (2) and (3)
  1  4 shall only be allocated to counties dedicating property tax
  1  5 revenue at a county that dedicates an amount equal to at least
  1  6 equal to twenty=two cents per thousand dollars of the assessed
  1  7 value of taxable property in the county to from any available
  1  8 revenue source for county conservation purposes.  State funds
  1  9 received under this paragraph shall not reduce or replace
  1 10 county tax revenues appropriated for county conservation
  1 11 purposes.  The county auditor shall submit documentation
  1 12 annually of the dedication of property tax revenue for county
  1 13 conservation purposes.  The annual audit of the financial
  1 14 transactions and condition of a county shall certify
  1 15 compliance with requirements of this subparagraph.  Funds not
  1 16 allocated to counties not qualifying for the allocations under
  1 17 subparagraph (2) as a result of this subparagraph shall be
  1 18 held in reserve for each county for two years.  Counties
  1 19 qualifying within two years may receive the funds held in
  1 20 reserve.  Funds not spent by a county within two years shall
  1 21 revert to the general pool of county funds for reallocation to
  1 22 other counties where needed.
  1 23                           EXPLANATION
  1 24    Code section 455A.18 creates the Iowa resources enhancement
  1 25 and protection fund which appropriates moneys from the general
  1 26 fund to support a number of conservation projects.  Code
  1 27 section 455A.19 provides that some of the moneys are deposited
  1 28 into a number of accounts, including a county conservation
  1 29 account for allocation to counties.  In part the moneys are
  1 30 distributed to counties on a per capita basis and on the basis
  1 31 of competitive grants.  The moneys may be used for land
  1 32 easements or acquisitions, capital improvements, stabilization
  1 33 and protection of resources, repair and upgrading of
  1 34 facilities, environmental education, and equipment.  Code
  1 35 section 455A.19 provides that moneys are only allocated to
  2  1 counties dedicating property tax revenue equal to at least 22
  2  2 cents per $1,000 of the assessed value of taxable property in
  2  3 the county to county conservation purposes.  This bill
  2  4 provides that a county may qualify for the moneys if it
  2  5 dedicates an amount from any available revenue source that is
  2  6 equal to the property tax assessment for county conservation
  2  7 purposes, regardless of whether it actually taxes its
  2  8 assessable property at that rate.
  2  9 LSB 2389YH 82
  2 10 da:sc/gg/14