House File 397 - Introduced



                                       HOUSE FILE       
                                       BY  SCHUELLER


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

                                      A BILL FOR

  1 An Act relating to township property tax levies for emergency
  2    services and providing an applicability date.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 2287YH 83
  5 md/sc/5

PAG LIN



  1  1    Section 1.  Section 359.43, subsection 1, Code 2009, is
  1  2 amended to read as follows:
  1  3    1.  The township trustees may shall levy an annual tax of
  1  4 not exceeding less than forty and one=half cents per thousand
  1  5 dollars of assessed value of the taxable property in the
  1  6 township and not exceeding eighty cents per thousand dollars
  1  7 of assessed value of taxable property in the township,
  1  8 excluding property within a benefited fire district or within
  1  9 the corporate limits of a city, for the purpose of exercising
  1 10 the powers and duties specified in section 359.42.  However,
  1 11 in a township having a fire protection service or emergency
  1 12 medical service agreement or both service agreements with a
  1 13 special charter city having a paid fire department, the
  1 14 township trustees may levy an annual tax not exceeding
  1 15 fifty=four cents per thousand dollars of the assessed value of
  1 16 the taxable property for the services authorized or required
  1 17 under section 359.42 and in a township which is located within
  1 18 a county having a population of three hundred thousand or
  1 19 more, the township trustees may levy an annual tax not
  1 20 exceeding sixty=seven and one=half cents per thousand dollars
  1 21 of assessed value of taxable property for the services
  1 22 authorized or required under section 359.42.
  1 23    Sec. 2.  APPLICABILITY DATE.  This Act applies to taxes due
  1 24 and payable in the fiscal year beginning July 1, 2010.
  1 25                           EXPLANATION
  1 26    Current law allows townships to levy an amount not
  1 27 exceeding 40 1/2 cents per $1,000 of assessed value of the
  1 28 taxable property in the township for fire protection service
  1 29 and, if the township chooses to provide emergency medical
  1 30 service, for emergency medical services.  In townships that
  1 31 contract with a special charter city to provide these
  1 32 services, the levy limit is 54 cents per $1,000 of assessed
  1 33 value.  In townships located in a county with a population of
  1 34 300,000 or more, the levy limit is 67 1/2 cents per $1,000 of
  1 35 assessed value.  In addition, all townships may levy an
  2  1 additional 20 1/4 cents per $1,000 of assessed value if the
  2  2 described levy amount is insufficient.
  2  3    This bill requires all townships to impose a levy of not
  2  4 less than 40 1/2 cents and not exceeding 80 cents per $1,000
  2  5 of assessed value of the taxable property in the township,
  2  6 excluding property within a benefited fire district or within
  2  7 the corporate limits of a city, for fire protection service
  2  8 and, if the township chooses to so provide, for emergency
  2  9 medical service.
  2 10    The bill applies to taxes due and payable in the fiscal
  2 11 year beginning July 1, 2010.
  2 12 LSB 2287YH 83
  2 13 md/sc/5