Senate File 2019 - Introduced



                                       SENATE FILE       
                                       BY  RIELLY


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

                                      A BILL FOR

  1 An Act relating to land use district budgets by increasing the
  2    maximum property tax levy rate and modifying the budget
  3    certification date, and including an applicability date
  4    provision.
  5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  6 TLSB 5138XS 82
  7 md/sc/5

PAG LIN



  1  1    Section 1.  Section 303.66, unnumbered paragraphs 1 and 2,
  1  2 Code 2007, are amended to read as follows:
  1  3    The board of trustees of a land use district organized
  1  4 under this subchapter may by ordinance levy annually for the
  1  5 purpose of paying the administrative costs of the district, a
  1  6 tax upon real property within the territorial limits of the
  1  7 land use district not exceeding twenty=seven forty=five cents
  1  8 per thousand dollars of the adjusted taxable valuation of the
  1  9 property for the preceding fiscal year.  The tax shall not be
  1 10 levied on any tillable farmland, pastureland, timber pasture,
  1 11 or forestland located within the district.
  1 12    Taxes levied by the board shall be certified on or before
  1 13 the first day of March 15 to the county auditor of each county
  1 14 where any of the property included within the territorial
  1 15 limits of the land use district is located, and shall be
  1 16 placed upon the tax list for the current year, and the county
  1 17 treasurer shall collect the taxes in the same manner as other
  1 18 taxes, and when delinquent they shall draw the same interest
  1 19 and penalties.  All taxes so levied and collected shall be
  1 20 paid over to the treasurer of the district.
  1 21    Sec. 2.  APPLICABILITY DATE.  This Act applies to fiscal
  1 22 years beginning July 1, 2009.
  1 23                           EXPLANATION
  1 24    This bill increases the maximum allowable property tax levy
  1 25 rate for land use districts from 27 cents per $1,000 of the
  1 26 adjusted taxable valuation of the property to 45 cents per
  1 27 $1,000 of the adjusted taxable valuation of the property.  The
  1 28 bill also changes the property tax certification date from
  1 29 March 1 to March 15 to conform with Code section 24.17,
  1 30 relating to local budgets.
  1 31    The bill applies to fiscal years beginning July 1, 2009.
  1 32 LSB 5138XS 82
  1 33 md/sc/5