H.F. 339 Section 1. Section 331.402, subsection 2, paragraph c, Code 1 2015, is amended to read as follows: 2 c. Levy within a township at a rate or amount not to exceed 3 the rate or amount permitted under sections 359.30 and 359.33 4 for the care and maintenance of cemeteries, if the township 5 officials fail to levy the tax as needed. 6 Sec. 2. Section 359.33, Code 2015, is amended to read as 7 follows: 8 359.33 Tax for nonowned cemetery. 9 They may levy a tax not to exceed six and three-fourths cents 10 per thousand dollars of assessed value of taxable property 11 sufficient to improve and maintain any cemetery located in the 12 township and not owned by the township, provided the same is 13 devoted to general public use. 14 EXPLANATION 15 The inclusion of this explanation does not constitute agreement with 16 the explanation’s substance by the members of the general assembly. 17 Current Code section 359.33 authorizes a township to levy 18 a property tax of six and three-fourths cents per $1,000 of 19 assessed value of taxable property in the township to pay for 20 the improvement and maintenance of any cemetery that is not 21 owned by the township if the cemetery is devoted to general 22 public use. This bill strikes the six and three-fourths cents 23 per $1,000 levy rate and authorizes the township to levy an 24 amount sufficient to maintain any cemetery located in the 25 township and not owned by the township if the cemetery is 26 devoted to general public use. 27 -1- LSB 2297YH (2) 86 md/sc 1/ 1