Senate File 173 - Introduced SENATE FILE 173 BY DANIELSON A BILL FOR An Act authorizing a county to impose a property tax levy 1 for the operation of cultural and scientific facilities 2 following approval at election. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1703XS (3) 85 md/sc
S.F. 173 Section 1. NEW SECTION . 331.430A Levy for cultural and 1 scientific facilities —— election. 2 1. A county may certify, for the general county services 3 fund levy, a tax not to exceed twenty-seven cents per thousand 4 dollars of assessed value for the operation of cultural and 5 scientific facilities, and such levy is not subject to the 6 limit provided in section 331.423 and is in addition to any 7 other moneys the county may wish to spend for such purposes, 8 as follows: 9 a. Upon receipt of a petition valid under the provisions 10 of section 331.306, or upon the board’s own motion, the board 11 shall submit to the voters at the next general election the 12 question of whether a tax shall be levied. 13 b. If a majority approves the levy, it may be imposed. 14 c. The levy can be eliminated by the same procedure of 15 petition and election. 16 2. A county may impose the tax authorized under subsection 17 1 in an amount that exceeds the tax levy limit specified in 18 that subsection if the question is submitted at a special levy 19 election and receives a majority of the votes cast on the 20 proposition to exceed the levy limit for the proposed budget 21 year. 22 a. The election may be held as specified in this subsection 23 if notice is given by the board not later than forty-six days 24 before the first Tuesday in March to the county commissioner of 25 elections that the election is to be held. 26 b. An election under this subsection shall be held on the 27 first Tuesday in March and shall be conducted by the county 28 commissioner of elections in accordance with the law. 29 c. The ballot question shall be in substantially the 30 following form: 31 WHICH TAX LEVY SHALL BE ADOPTED FOR THE COUNTY OF ......? 32 (Vote for only one of the following choices.) 33 CHANGE LEVY AMOUNT ... 34 Add to the existing levy amount a tax for the purpose of 35 -1- LSB 1703XS (3) 85 md/sc 1/ 3
S.F. 173 .......... (state purpose of proposed increase in levy) at 1 a rate of ... (rate) which will provide an additional $.... 2 (amount). 3 KEEP CURRENT LEVY ... 4 Continue under the current rate of ..., which will provide 5 $.... (amount). 6 d. The commissioner of elections conducting the election 7 shall notify the county officials and other county auditors, 8 where applicable, of the results within two days of the canvass 9 which shall be held on the second day that is not a holiday 10 following the special levy election, and beginning no earlier 11 than 1:00 p.m. on that day. 12 e. Notice of the election shall be published twice in 13 accordance with the provisions of section 331.305, except that 14 the first such notice shall be given at least two weeks before 15 the election and the second notice no later than four days 16 before the election. 17 f. The cost of the election shall be borne by the county. 18 g. The election provisions of this subsection shall 19 supersede other provisions for elections only to the extent 20 necessary to comply with the provisions of this subsection. 21 h. The board shall certify the county’s budget with the tax 22 askings not exceeding the amount approved at the special levy 23 election. 24 EXPLANATION 25 This bill authorizes a county to certify a property tax not 26 to exceed $0.27 per $1,000 of assessed value for the operation 27 of cultural and scientific facilities. The bill provides that 28 such a levy is not subject to the general county services 29 levy limit of $3.50 per $1,000 of assessed value of taxable 30 property provided in Code section 331.423. Before imposition, 31 the cultural and scientific facilities levy must be approved 32 by voters at the general election. The bill also allows a 33 county to exceed the $0.27 per $1,000 of assessed value for the 34 operation of cultural and scientific facilities if the question 35 -2- LSB 1703XS (3) 85 md/sc 2/ 3
S.F. 173 has been approved by voters at a special levy election. 1 -3- LSB 1703XS (3) 85 md/sc 3/ 3