S.F. 2173 Section 1. Section 331.385, subsection 5, paragraph a, Code 1 2011, is amended to read as follows: 2 a. Notwithstanding subsection 1 , if as of July 1, 2006, a 3 township has in force an agreement entered into pursuant to 4 chapter 28E for a city or another township to provide fire 5 protection service or fire protection service and emergency 6 medical service for the township, or if a township is otherwise 7 contracting with a city or another township for provision to 8 the township of fire protection service or fire protection 9 service and emergency medical service, the county board of 10 supervisors shall, for the fiscal year beginning July 1, 2007, 11 and subsequent fiscal years, negotiate for and enter into an 12 agreement pursuant to chapter 28E providing for continued fire 13 protection service, or fire protection service and emergency 14 medical service, to the township, and shall certify taxes 15 for levy in the township or impose service charges, or both , 16 pursuant to section 331.424C , in amounts sufficient to meet the 17 financial obligations pertaining to the agreement. 18 Sec. 2. Section 331.424C, Code 2011, is amended to read as 19 follows: 20 331.424C Emergency services fund. 21 A county that is providing fire protection service or 22 emergency medical service to a township pursuant to section 23 331.385 shall establish an emergency services fund and may 24 certify taxes for levy in the township or may impose service 25 charges for such services, or both. The taxes levied or 26 charges imposed shall not to exceed the amounts authorized in 27 section 359.43 . The county has the authority to use a portion 28 of the taxes levied or charges imposed and deposited in the 29 fund for the purpose of accumulating moneys to carry out the 30 purposes of section 359.43, subsection 4 . 31 Sec. 3. Section 357J.17, Code 2011, is amended to read as 32 follows: 33 357J.17 Transition —— township tax and service charges 34 discontinued. 35 -1- LSB 5094SV (1) 84 md/sc 1/ 5

S.F. 2173 When the boundary lines of the district include all or a 1 portion of a township and the district has certified a tax levy 2 within the township for the purpose of fire protection service 3 and emergency medical service, the township trustees shall no 4 longer levy the tax or impose the service charges provided 5 by section 359.43 in that portion of the township provided 6 services by the district. Any indebtedness incurred for the 7 purposes of sections 359.42 through 359.45 for a service now 8 provided by the district shall be assumed by the district. 9 Such township shall not be responsible for providing fire 10 protection service and emergency medical service as provided 11 in section 359.42 for the portion of the township within the 12 district, and shall have no liability for the method, manner, 13 or means by which the district provides the fire protection 14 service and emergency medical service. 15 Sec. 4. Section 359.43, Code 2011, is amended by adding the 16 following new subsection: 17 NEW SUBSECTION . 6. a. In addition to or in lieu of the 18 property tax levies authorized in this section, the trustees 19 may authorize the collection of any of the following: 20 (1) A service charge for fire protection service from the 21 property owner where the fire protection service was provided. 22 (2) A service charge for emergency medical service from the 23 recipient of the emergency medical service or from the parent 24 of the recipient if the recipient is a minor. For purposes 25 of this subsection, “minor” means an individual who is under 26 eighteen years of age and is not considered by law to be an 27 adult, and “parent” means one biological or adoptive parent, a 28 stepparent, or a legal guardian or custodian of the minor. 29 b. A service charge collected under this section for fire 30 protection service or emergency medical service shall not 31 exceed an amount equal to the actual expense incurred by the 32 township to provide the service. 33 c. The state fire service and emergency response council 34 established in section 100B.1 shall develop guidelines for 35 -2- LSB 5094SV (1) 84 md/sc 2/ 5

S.F. 2173 townships to follow when authorizing the collection of service 1 charges for fire protection service or emergency medical 2 service. 3 d. If the trustees contract with a public or private agency 4 under chapter 28E for the purpose of providing fire protection 5 service or emergency medical service, the public or private 6 agency may collect the service charges authorized under this 7 subsection if the types and amounts of such service charges are 8 specified in the chapter 28E agreement. 9 e. (1) If a service charge for fire protection service 10 imposed under this subsection remains unpaid six months 11 after the property owner was notified of the service charge, 12 the unpaid amount shall constitute a lien upon the property 13 where such service was provided. The lien shall have equal 14 precedence with ordinary taxes, may be certified to the county 15 treasurer and collected in the same manner as ordinary taxes, 16 and is not divested by a judicial sale. 17 (2) If a service charge for emergency medical service 18 imposed under this subsection remains unpaid six months after 19 the recipient of the service, or the parent of the recipient if 20 the recipient is a minor, was notified of the service charge, 21 the trustees may bring a civil action in order to collect the 22 amount due. The civil action may be heard by the district 23 court sitting in small claims as provided in chapter 631 unless 24 the amount due exceeds the jurisdictional amount for small 25 claims set forth in section 631.1. 26 Sec. 5. Section 359.45, Code 2011, is amended to read as 27 follows: 28 359.45 Anticipatory bonds. 29 Townships may anticipate the collection of taxes or service 30 charges authorized by section 359.43 and for such purposes 31 may direct the county board of supervisors to issue bonds 32 under sections 331.441 to 331.449 relating to essential county 33 purpose bonds except that the bonds are payable only from tax 34 levies on property subject to the levy under section 359.43 or 35 -3- LSB 5094SV (1) 84 md/sc 3/ 5

S.F. 2173 from service charges collected under section 359.43 . 1 EXPLANATION 2 Current Code section 359.43 authorizes townships to levy 3 property taxes for providing fire protection service and 4 emergency medical service. This bill authorizes townships to 5 collect a service charge for providing fire protection service 6 or emergency medical service, in addition to or in lieu of such 7 property taxes. 8 The bill provides that a service charge for fire protection 9 service is charged to the property owner where such service 10 was provided and that a service charge for emergency medical 11 service is charged to the recipient of the emergency medical 12 service or to the parent of the recipient if the recipient is a 13 minor. The bill prohibits the township from imposing a service 14 charge that exceeds an amount equal to the actual expense 15 incurred by the township to provide the service. The bill also 16 directs the state fire service and emergency response council 17 to develop guidelines for townships to follow when authorizing 18 the collection of service charges for fire protection service 19 or emergency medical service. 20 If a township contracts with a public or private agency under 21 Code chapter 28E for the purpose of providing fire protection 22 service or emergency medical service, the public or private 23 agency may collect the service charges authorized in the bill 24 if the types and amounts of such service charges are specified 25 in the Code chapter 28E agreement. 26 The bill provides that if a service charge for fire 27 protection service remains unpaid six months after the property 28 owner was notified of the service charge, the unpaid amount 29 constitutes a lien upon the property where such service was 30 provided and may be collected in the same manner as ordinary 31 taxes. The bill also provides that if a service charge for 32 emergency medical service remains unpaid six months after the 33 recipient of the service or the parent of the recipient, if 34 applicable, was notified of the service charge, the trustees 35 -4- LSB 5094SV (1) 84 md/sc 4/ 5

S.F. 2173 may bring a civil action in order to collect the amount due. 1 The bill includes the fire protection and emergency medical 2 service charges authorized in the bill among the revenues under 3 which the township may direct the issuance of anticipatory 4 revenue bonds. 5 For a county that is providing fire protection service 6 or emergency medical service to a township pursuant to Code 7 section 331.385, the bill allows that county to impose the 8 service charges that the bill authorizes for townships. 9 -5- LSB 5094SV (1) 84 md/sc 5/ 5