House Study Bill 192 



                                      HOUSE FILE       
                                      BY  (PROPOSED COMMITTEE ON
                                           ENVIRONMENTAL PROTECTION
                                           BILL BY CHAIRPERSON OLSON)


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

                                      A BILL FOR

  1 An Act authorizing a county board of supervisors to levy a tax on
  2    real property in the county for flood and erosion control
  3    projects.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2013HC 83
  6 da/nh/5

PAG LIN



  1  1    Section 1.  Section 161E.9, Code 2009, is amended to read
  1  2 as follows:
  1  3    161E.9  TAX LEVY.
  1  4    The county board of supervisors may annually levy a tax not
  1  5 to exceed six and three=fourths cents per thousand dollars of
  1  6 assessed value of all agricultural lands real property in the
  1  7 county, to be used for flood and erosion control, including
  1  8 acquisition of land or interests in land, and repair,
  1  9 alteration, maintenance, and operation of works of improvement
  1 10 on lands under the control or jurisdiction of the county as
  1 11 provided in this chapter.
  1 12                           EXPLANATION
  1 13    This bill amends Code chapter 161E which provides for the
  1 14 flood and erosion control projects as administered by a county
  1 15 board of supervisors in cooperation with other entities
  1 16 including soil and water conservation districts and federal
  1 17 agencies (Code section 161E.1).  Code section 161E.9 provides
  1 18 that a county board of supervisors may levy a special property
  1 19 tax on agricultural land to be used to support such projects.
  1 20 The bill expands the provision to allow for the levy of the
  1 21 tax on all real property in the county.
  1 22 LSB 2013HC 83
  1 23 da/nh/5