Senate
File
2058
-
Introduced
SENATE
FILE
2058
BY
McCOY
,
DVORSKY
,
DOTZLER
,
PETERSEN
,
HORN
,
DEARDEN
,
GRONSTAL
,
JOCHUM
,
and
QUIRMBACH
A
BILL
FOR
An
Act
relating
to
municipal
park
improvements
by
authorizing
1
the
establishment
of
municipal
park
improvement
districts,
2
the
issuance
of
bonds,
and
the
imposition
of
specified
3
taxes.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
NEW
SECTION
.
386A.1
Definitions.
1
As
used
in
this
chapter,
unless
the
context
requires
2
otherwise:
3
1.
“Book”
,
“list”
,
“record”
,
or
“schedule”
kept
by
a
county
4
auditor,
assessor,
treasurer,
recorder,
sheriff,
or
other
5
county
officer
means
the
county
system
as
defined
in
section
6
445.1.
7
2.
“Cost”
of
any
improvement
includes
construction
contracts
8
and
the
cost
of
engineering
services,
architectural
services,
9
technical
services,
legal
services,
preliminary
reports,
10
property
valuations,
estimates,
plans,
specifications,
notices,
11
acquisition
of
real
and
personal
property,
consequential
12
damages
or
costs,
easements,
rights-of-way,
supervision,
13
inspection,
testing,
publications,
printing
and
sale
of
14
bonds,
interest
during
construction
and
for
not
more
than
six
15
months
after
construction
is
completed,
and
provisions
for
16
contingencies.
17
3.
“Improvement”
means
the
acquisition,
construction,
18
reconstruction,
enlargement,
improvement,
and
equipping
of
19
recreation
grounds,
recreation
buildings,
juvenile
playgrounds,
20
swimming
pools,
recreation
centers,
and
parks,
and
the
21
acquisition
of
real
estate
for
such
improvements.
22
4.
“Property”
means
real
property
as
defined
in
section
4.1,
23
subsection
13,
and
in
section
427A.1,
subsection
1,
paragraph
24
“h”
.
25
5.
“Property
owner”
or
“owner”
means
the
owner
of
property,
26
as
shown
by
the
transfer
books
in
the
office
of
the
county
27
auditor
of
the
county
in
which
the
property
is
located.
28
6.
All
definitions
in
section
362.2
are
incorporated
by
29
reference
as
a
part
of
this
chapter,
except
as
provided
in
30
subsection
4
of
this
section.
31
Sec.
2.
NEW
SECTION
.
386A.2
Authorization.
32
A
city
that
proposes
to
establish
a
municipal
park
33
improvement
district,
to
provide
for
its
existence
and
34
operation,
to
provide
for
improvements
for
the
district,
to
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authorize
and
issue
bonds
for
the
purposes
of
the
district,
1
and
to
levy
the
taxes
authorized
by
this
chapter
must
do
so
in
2
accordance
with
the
provisions
of
this
chapter.
3
Sec.
3.
NEW
SECTION
.
386A.3
Establishment
of
district.
4
1.
A
municipal
park
improvement
district
may
be
established
5
by
action
of
the
city
council
in
accordance
with
the
provisions
6
of
this
chapter.
A
district
shall:
7
a.
Be
comprised
of
contiguous
property
wholly
within
the
8
boundaries
of
the
city.
A
district
shall
be
comprised
only
9
of
property
that
is
zoned
for
residential,
commercial,
or
10
industrial
uses.
11
b.
Be
given
a
descriptive
name
containing
the
words
12
“municipal
park
improvement
district”.
13
c.
Be
comprised
of
property
related
in
some
manner,
14
including
but
not
limited
to
present
or
potential
use,
physical
15
location,
condition,
or
relationship
to
an
area,
so
as
to
be
16
benefited
in
any
manner,
including
but
not
limited
to
a
benefit
17
from
present
or
potential
use
or
enjoyment
of
the
property,
18
by
the
operation
of
the
district
or
of
any
improvement
of
the
19
district.
20
2.
The
council
shall
initiate
proceedings
for
establishing
21
a
district
upon
the
filing
with
the
city
clerk
of
a
petition
22
containing
the
following:
23
a.
The
signatures
of
at
least
twenty-five
percent
of
24
all
owners
of
property
within
the
proposed
district.
These
25
signatures
must
together
represent
ownership
of
property
26
with
an
assessed
value
of
twenty-five
percent
or
more
of
the
27
assessed
value
of
all
of
the
property
in
the
proposed
district.
28
b.
A
description
of
the
boundaries
of
the
proposed
district
29
or
a
description
of
the
property
within
the
proposed
district.
30
c.
The
name
of
the
proposed
district.
31
d.
A
statement
of
the
maximum
rate
of
tax
that
may
be
32
imposed
upon
property
within
the
district.
The
maximum
rate
33
of
tax
may
be
stated
in
terms
of
separate
maximum
rates
for
the
34
debt
service
tax,
the
park
improvement
capital
fund
tax,
and
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the
operation
tax.
1
e.
The
purpose
of
the
establishment
of
the
district,
which
2
may
be
stated
generally
or
in
terms
of
the
relationship
of
the
3
property
within
the
district
or
the
interests
of
the
owners
of
4
property
within
the
district
or
in
terms
of
the
improvements
5
proposed
to
be
undertaken
for
the
purposes
of
the
district.
6
f.
A
statement
that
taxes
levied
for
the
municipal
park
7
improvement
district
operation
fund
shall
be
used
for
the
8
purpose
of
paying
maintenance
expenses
of
improvements
for
a
9
specified
length
of
time,
along
with
any
options
to
renew,
if
10
the
taxes
are
to
be
used
for
this
maintenance
purpose.
11
3.
a.
The
council
shall
notify
the
city
planning
commission
12
upon
receipt
of
a
petition.
It
shall
be
the
duty
of
the
city
13
planning
commission
to
make
recommendations
to
the
council
in
14
regard
to
the
proposed
district.
The
city
planning
commission
15
shall,
with
due
diligence,
prepare
an
evaluative
report
for
16
the
council
on
the
merit
and
feasibility
of
the
project.
The
17
council
shall
not
hold
its
public
hearings
or
take
further
18
action
on
the
establishment
of
the
district
until
it
has
19
received
the
report
of
the
city
planning
commission.
In
20
addition
to
its
report,
the
commission
may,
from
time
to
time,
21
recommend
to
the
council
amendments
and
changes
relating
to
the
22
project.
23
b.
If
no
city
planning
commission
exists,
the
council
24
shall
notify
the
metropolitan
or
regional
planning
commission
25
upon
receipt
of
a
petition,
and
such
metropolitan
or
regional
26
planning
commission
shall
have
the
same
duties
set
forth
27
in
this
subsection
as
the
city
planning
commission.
If
no
28
metropolitan
or
regional
planning
commission
exists,
the
29
council
shall
notify
the
zoning
commission
upon
receipt
of
30
a
petition,
and
the
zoning
commission
shall
have
the
same
31
duties
set
forth
in
this
subsection
as
the
city
planning
32
commission.
If
no
planning
or
zoning
commission
exists,
the
33
council
shall
set
a
time
and
place
for
holding
a
public
hearing
34
on
establishment
of
a
district
upon
receipt
of
a
petition
and
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shall
publish
notice
of
the
hearing
as
provided
in
section
1
362.3.
2
4.
Upon
receipt
of
the
commission’s
final
report,
or
after
3
the
public
hearing
if
applicable,
the
council
shall
set
a
time
4
and
place
for
a
meeting
at
which
the
council
proposes
to
take
5
action
for
the
establishment
of
the
district
and
shall
publish
6
notice
of
the
meeting
as
provided
in
section
362.3.
The
clerk
7
shall
send
a
copy
of
the
notice
by
certified
mail
not
less
8
than
fifteen
days
before
the
meeting
to
each
owner
of
property
9
within
the
proposed
district
at
the
owner’s
address
as
shown
by
10
the
records
of
the
county
auditor.
If
a
property
is
shown
to
be
11
in
the
name
of
more
than
one
owner
at
the
same
mailing
address,
12
a
single
notice
may
be
mailed
addressed
to
all
owners
at
that
13
address.
Failure
to
receive
a
mailed
notice
is
not
grounds
for
14
objection
to
the
council
taking
any
action
authorized
in
this
15
chapter.
16
5.
In
addition
to
the
time
and
place
of
the
meeting
for
17
hearing
on
the
petition,
the
notice
must
state
the
following:
18
a.
That
a
petition
has
been
filed
with
the
council
asking
19
that
a
district
be
established.
20
b.
The
name
of
the
district.
21
c.
The
purpose
of
the
district.
22
d.
The
property
proposed
to
be
included
in
the
district.
23
e.
The
maximum
rates
of
tax
which
may
be
imposed
upon
the
24
property
in
the
district.
25
6.
At
the
time
and
place
set
in
the
notice
the
council
26
shall
hear
all
owners
of
property
in
the
proposed
district
or
27
residents
of
the
city
desiring
to
express
their
views.
The
28
council
must
wait
at
least
thirty
days
after
the
meeting
has
29
been
held
before
it
may
adopt
an
ordinance
establishing
a
30
district
meeting
the
requirements
of
section
386A.3,
subsection
31
1.
Property
included
in
the
petition
proposing
the
district
32
need
not
be
included
in
the
established
district.
However,
the
33
council
may
not
include
property
in
the
district
that
was
not
34
included
in
the
petition
until
the
council
has
held
another
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meeting
after
it
has
published
notice
and
mailed
notice
to
1
owners
of
the
additional
property,
as
required
in
subsection
4,
2
and
containing
the
information
required
in
subsection
5.
3
7.
Adoption
of
the
ordinance
establishing
a
district
4
requires
the
affirmative
vote
of
three-fourths
of
all
of
the
5
members
of
the
council,
or,
in
cities
having
but
three
members
6
of
the
council,
the
affirmative
vote
of
two
members.
However,
7
if
a
remonstrance
has
been
filed
with
the
clerk
signed
by
at
8
least
twenty-five
percent
of
all
owners
of
property
within
the
9
proposed
district
representing
ownership
of
property
with
an
10
assessed
value
of
twenty-five
percent
or
more
of
the
assessed
11
value
of
all
of
the
property
in
the
proposed
district,
the
12
adoption
of
the
ordinance
requires
a
unanimous
vote
of
the
13
council.
14
8.
The
city
clerk
shall
cause
a
copy
of
the
ordinance
to
be
15
filed
in
the
office
of
the
county
recorder
of
each
county
in
16
which
any
property
within
the
district
is
located.
17
9.
At
any
time
prior
to
adoption
of
an
ordinance
18
establishing
a
district,
the
entire
matter
of
establishing
such
19
district
shall
be
withdrawn
from
council
consideration
if
a
20
petition
objecting
to
establishing
such
district
is
filed
with
21
the
city
clerk
containing
the
signatures
of
at
least
forty
22
percent
of
all
owners
of
property
within
the
proposed
district
23
or
signatures
which
together
represent
ownership
of
property
24
with
an
assessed
value
of
forty
percent
or
more
of
the
assessed
25
value
of
all
property
within
the
proposed
district.
26
10.
The
adoption
of
an
ordinance
establishing
a
district
27
is
a
legislative
determination
that
the
property
within
the
28
district
has
the
relationship
required
and
includes
all
of
the
29
property
within
the
area
that
has
that
relationship
in
the
30
district.
31
11.
Any
resident
or
property
owner
of
the
city
may
appeal
32
the
action
and
the
decisions
of
the
council,
including
the
33
establishment
of
the
district
and
the
levying
of
the
proposed
34
taxes
for
the
district,
to
the
district
court
of
the
county
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in
which
any
part
of
the
district
is
located
within
thirty
1
days
after
the
date
upon
which
the
ordinance
establishing
the
2
district
becomes
effective,
but
the
action
and
decision
of
3
the
council
are
final
and
conclusive
unless
the
court
finds
4
that
the
council
exceeded
its
authority.
An
action
may
not
5
be
brought
questioning
the
regularity
of
the
proceedings
6
pertaining
to
the
establishment
of
a
district
or
to
the
7
validity
of
the
district
or
to
the
propriety
of
the
inclusion
8
or
exclusion
of
any
property
within
or
from
the
district
or
to
9
the
ability
of
the
city
to
levy
taxes
in
accordance
with
the
10
ordinance
establishing
the
district
after
thirty
days
from
the
11
date
on
which
the
ordinance
establishing
the
district
becomes
12
effective.
13
12.
The
procedural
steps
for
the
petitioning
and
14
establishment
of
the
district
may
be
combined
with
the
15
procedural
steps
for
the
authorization
of
any
improvement
or
16
the
procedural
steps
for
the
authorization
of
any
tax
or
any
17
combination
thereof.
18
13.
The
rate
of
debt
service
tax
referred
to
in
the
petition
19
and
the
ordinance
establishing
the
district
shall
only
restrict
20
the
amount
of
bonds
which
may
be
issued
and
shall
not
limit
the
21
ability
of
the
city
to
levy
as
necessary
in
subsequent
years
22
to
pay
interest
and
amortize
the
principal
of
that
amount
of
23
bonds.
24
14.
The
ordinance
establishing
the
district
may
provide
25
for
the
division
of
all
of
the
property
within
the
district
26
into
two
or
more
zones
based
upon
a
reasonable
difference
27
in
the
relationship
of
the
property
or
the
interest
of
its
28
owners,
whether
the
difference
is
qualitative
or
quantitative.
29
The
ordinance
establishing
the
district
and
establishing
the
30
different
zones
may
establish
a
different
maximum
rate
of
tax
31
for
each
zone
or
may
provide
that
the
rate
of
tax
for
a
zone
32
shall
be
a
certain
set
percentage
of
the
maximum
rate
of
tax
33
specified
in
the
ordinance
for
levy
in
the
district.
34
Sec.
4.
NEW
SECTION
.
386A.4
Amendments
to
district.
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1.
The
ordinance
establishing
the
municipal
park
1
improvement
district
may
be
amended
and
property
may
be
added
2
to
the
district
and
the
maximum
rate
of
taxes
specified
in
the
3
ordinance
may
be
increased
at
any
time
in
the
same
manner
and
4
by
the
same
procedure
as
for
the
establishment
of
a
district.
5
Property
added
to
a
district
shall
be
subject
to
all
taxes
6
currently
and
subsequently
levied,
including
debt
service
7
levies
for
bonds
previously
or
subsequently
issued.
8
2.
Action
by
the
city
council
amending
the
ordinance
9
establishing
the
district,
including
adding
eligible
property
10
to
the
district
or
severing
property
from
the
district
or
11
changing
any
maximum
rate
of
taxes,
shall
be
by
ordinance
12
adopted
by
an
affirmative
vote
of
three-fourths
of
all
of
the
13
members
of
the
council,
or,
in
cities
having
but
three
members
14
of
the
council,
the
affirmative
vote
of
two
members.
However,
15
if
a
remonstrance
has
been
filed
with
the
clerk
signed
by
at
16
least
twenty-five
percent
of
all
owners
of
property
within
the
17
district
and
all
property
proposed
to
be
included
representing
18
ownership
of
property
with
an
assessed
value
of
twenty-five
19
percent
or
more
of
the
assessed
value
of
all
the
property
in
20
the
district
and
all
property
proposed
to
be
included,
the
21
amending
ordinance
must
be
adopted
by
unanimous
vote
of
the
22
council.
23
3.
The
clerk
shall
cause
a
copy
of
the
amending
ordinance
to
24
be
filed
in
the
office
of
the
county
recorder
of
each
county
in
25
which
any
property
within
the
district,
as
amended,
is
located.
26
4.
At
any
time
prior
to
council
amendment
of
the
ordinance
27
establishing
the
district,
the
entire
matter
of
amending
such
28
ordinance
shall
be
withdrawn
from
council
consideration
if
a
29
petition
objecting
to
amending
such
ordinance
is
filed
with
the
30
city
clerk
containing
either
the
signatures
of
at
least
forty
31
percent
of
all
owners
of
property
within
the
district
and
all
32
property
proposed
to
be
included
or
signatures
which
together
33
represent
ownership
of
property
with
an
assessed
value
of
forty
34
percent
or
more
of
the
assessed
value
of
all
property
within
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the
district
and
all
property
proposed
to
be
included.
1
5.
Any
resident
or
property
owner
of
the
city
may
appeal
2
the
action
or
decisions
of
the
council
amending
the
ordinance
3
establishing
the
district
to
the
district
court
of
the
county
4
in
which
any
part
of
the
district,
as
amended,
is
located,
5
within
fifteen
days
after
the
date
upon
which
the
amending
6
ordinance
becomes
effective,
but
the
action
and
decision
of
7
the
council
are
final
and
conclusive
unless
the
court
finds
8
that
the
council
exceeded
its
authority.
An
action
may
not
9
be
brought
questioning
the
regularity
of
the
proceedings
10
pertaining
to
the
adoption
of
the
amending
ordinance
or
the
11
validity
of
the
district,
as
amended,
or
the
propriety
of
the
12
inclusion
or
exclusion
of
any
property
within
or
from
the
13
amended
district
or
the
ability
of
the
city
to
levy
taxes
14
in
accordance
with
the
ordinance
establishing
the
district,
15
as
amended,
after
thirty
days
from
the
date
upon
which
the
16
amending
ordinance
becomes
effective.
17
6.
All
other
provisions
in
section
386A.3
shall
apply
to
18
an
amended
district
and
to
an
ordinance
amending
the
ordinance
19
establishing
the
district
with
the
same
effect
as
they
apply
20
to
the
original
district
and
the
ordinance
establishing
the
21
original
district.
22
Sec.
5.
NEW
SECTION
.
386A.5
Dissolution.
23
1.
A
municipal
park
improvement
district
may
be
dissolved
24
and
terminated
by
action
of
the
city
council
repealing
the
25
ordinance
establishing
the
district,
and
any
subsequent
26
ordinances
amending
the
district,
by
an
affirmative
vote
of
27
three-fourths
of
all
members
of
the
council,
or,
in
cities
28
having
but
three
members
of
the
council,
the
affirmative
vote
29
of
two
members.
However,
if
a
remonstrance
has
been
filed
30
with
the
clerk
signed
by
at
least
twenty-five
percent
of
all
31
owners
of
property
within
the
district
representing
ownership
32
of
property
with
an
assessed
value
of
twenty-five
percent
or
33
more
of
the
assessed
value
of
all
the
property
in
the
district,
34
the
repeal
of
the
ordinance
establishing
the
district,
and
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any
subsequent
ordinances
amending
the
district,
requires
a
1
unanimous
vote
of
the
council.
2
2.
At
any
time
prior
to
action
of
the
council
repealing
3
the
ordinance
establishing
the
district,
and
any
subsequent
4
ordinances
amending
the
district,
the
entire
matter
of
5
dissolving
a
district
shall
be
withdrawn
from
council
6
consideration
if
a
petition
is
filed
with
the
city
clerk
7
containing
the
signatures
of
at
least
forty
percent
of
all
8
owners
of
property
within
the
district
or
signatures
which
9
together
represent
ownership
of
property
with
an
assessed
value
10
of
forty
percent
or
more
of
the
assessed
value
of
all
property
11
within
the
district.
12
Sec.
6.
NEW
SECTION
.
386A.6
Improvements.
13
A
city
proposing
to
construct
an
improvement
the
cost
of
14
which
is
to
be
paid
or
financed
under
the
provisions
of
this
15
chapter
must
do
so
in
accordance
with
the
provisions
of
this
16
section,
as
follows:
17
1.
The
city
council
shall
initiate
proceedings
for
a
18
proposed
improvement
upon
receipt
of
a
petition
signed
by
at
19
least
twenty-five
percent
of
all
owners
of
property
within
the
20
district
representing
ownership
of
property
with
an
assessed
21
value
of
twenty-five
percent
or
more
of
the
assessed
value
of
22
all
the
property
in
the
district.
23
2.
Upon
receipt
of
such
a
petition,
the
council
shall
notify
24
the
city
planning
commission,
if
one
exists,
the
metropolitan
25
or
regional
planning
commission,
if
one
exists,
or
the
zoning
26
commission,
if
one
exists,
in
the
order
set
forth
in
section
27
386A.3,
subsection
3.
Upon
notification
by
the
council,
the
28
commission
shall
prepare
an
evaluative
report
for
the
council
29
on
the
merit
and
feasibility
of
the
improvement
and
carry
out
30
all
other
duties
as
set
forth
in
section
386A.3,
subsection
31
3.
If
no
planning
or
zoning
commission
exists,
the
council
32
shall
set
a
time
and
place
for
a
public
hearing
on
a
proposed
33
improvement
upon
receipt
of
a
petition.
34
3.
Upon
receipt
of
the
commission’s
report,
or
after
the
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public
hearing
if
applicable,
the
council
shall
set
a
time
1
and
place
for
a
meeting
at
which
the
council
proposes
to
take
2
action
on
the
proposed
improvement
and
shall
publish
and
mail
3
notice
as
provided
in
section
386A.3,
subsection
4.
4
4.
The
notice
must
include
a
statement
that
an
improvement
5
has
been
proposed,
the
nature
of
the
improvement,
the
source
of
6
payment
of
the
cost
of
the
improvement,
and
the
time
and
place
7
of
the
meeting.
8
5.
At
the
time
and
place
set
in
the
notice,
the
council
9
shall
hear
all
owners
of
property
in
the
district
or
residents
10
of
the
city
desiring
to
express
their
views.
The
council
must
11
wait
at
least
thirty
days
after
the
meeting
has
been
held
12
before
it
may
adopt
a
resolution
ordering
construction
of
the
13
improvement.
The
provisions
of
section
386A.3,
subsections
7
14
and
9,
relating
to
the
adoption
of
the
ordinance
establishing
a
15
district,
the
requisite
vote
for
adoption,
the
remonstrance
to
16
adoption,
and
the
withdrawal
of
the
entire
matter
from
council
17
consideration,
apply
to
the
adoption
of
the
resolution
ordering
18
the
construction
of
the
improvement.
19
6.
If
the
council
orders
the
construction
of
the
20
improvement,
it
shall
proceed
to
let
contracts
for
construction
21
of
the
improvement
in
accordance
with
chapter
26.
22
7.
The
adoption
of
a
resolution
ordering
the
construction
of
23
an
improvement
is
a
legislative
determination
that
the
proposed
24
improvement
is
in
furtherance
of
the
purposes
of
the
district
25
and
that
all
property
in
the
district
will
be
affected
by
the
26
construction
of
the
improvement,
or
that
all
owners
of
property
27
in
the
district
have
an
interest
in
the
construction
of
the
28
improvement.
29
8.
Any
resident
or
property
owner
of
the
city
may
appeal
the
30
action
or
decisions
of
the
council
ordering
the
construction
31
of
the
improvement
to
the
district
court
of
the
county
in
32
which
any
part
of
the
district
is
located
within
thirty
days
33
after
the
adoption
of
the
resolution
ordering
construction
of
34
the
improvement,
but
the
action
and
decisions
of
the
council
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are
final
and
conclusive
unless
the
court
finds
that
the
1
council
exceeded
its
authority.
An
action
may
not
be
brought
2
questioning
the
regularity
of
the
proceedings
pertaining
to
the
3
ordering
of
the
construction
of
an
improvement
or
to
the
right
4
of
the
city
to
apply
moneys
in
the
park
improvement
capital
5
fund
referred
to
in
this
chapter
to
the
payment
of
the
costs
6
of
the
improvement
or
to
the
right
of
the
city
to
issue
bonds
7
referred
to
in
this
chapter
for
the
payment
of
the
costs
of
the
8
improvement
or
to
the
right
of
the
city
to
levy
taxes
which
9
with
any
other
taxes
authorized
by
this
chapter
do
not
exceed
10
the
maximum
rate
of
tax
that
may
be
imposed
upon
property
11
within
the
district
for
the
payment
of
principal
of
and
12
interest
on
bonds
issued
to
pay
the
costs
of
the
improvement
13
after
thirty
days
from
the
date
of
adoption
of
the
resolution
14
ordering
construction
of
the
improvement.
15
9.
The
procedural
steps
contained
in
this
section
may
be
16
combined
with
the
procedural
steps
for
the
petitioning
and
17
establishment
of
the
district
or
the
procedural
steps
for
the
18
authorization
of
any
tax
or
any
combination
thereof.
19
Sec.
7.
NEW
SECTION
.
386A.7
Operation
tax
——
municipal
park
20
improvement
district
operation
fund.
21
A
city
may
establish
a
municipal
park
improvement
district
22
operation
fund
and
may
certify
taxes
not
to
exceed
the
rate
23
limitation
specified
in
the
ordinance
establishing
the
24
district,
or
any
amendment
to
the
ordinance,
each
year
to
25
be
levied
for
the
fund
against
all
of
the
property
in
the
26
district
for
the
purpose
of
paying
the
administrative
expenses
27
of
the
district,
which
may
include
but
are
not
limited
to
28
administrative
personnel
salaries,
a
separate
administrative
29
office,
planning
costs,
including
consultation
fees,
30
engineering
fees,
architectural
fees,
and
legal
fees,
and
all
31
other
expenses
reasonably
associated
with
the
administration
32
of
the
district
and
the
fulfilling
of
the
purposes
of
the
33
district.
The
taxes
levied
for
this
fund
may
also
be
used
for
34
the
purpose
of
paying
maintenance
expenses
of
improvements
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for
a
specified
length
of
time
with
one
or
more
options
to
1
renew
if
such
is
clearly
stated
in
the
petition
requesting
the
2
council
to
authorize
construction
of
the
improvement,
whether
3
or
not
such
petition
is
combined
with
the
petition
requesting
4
establishment
of
a
district.
A
tax
levied
under
this
section
5
is
not
subject
to
the
levy
limitation
in
section
384.1.
6
Sec.
8.
NEW
SECTION
.
386A.8
Municipal
park
improvement
7
capital
tax
——
fund.
8
A
city
may
establish
a
municipal
park
improvement
capital
9
fund
for
a
district
and
may
certify
taxes
not
to
exceed
the
10
rate
specified
in
the
ordinance
establishing
the
district,
or
11
any
subsequent
amendment
thereto,
each
year
to
be
levied
for
12
the
fund
against
all
of
the
property
in
the
district
for
the
13
purpose
of
accumulating
moneys
for
the
financing
or
payment
of
14
a
part
or
all
of
the
costs
of
any
improvement.
A
tax
levied
15
under
this
section
is
not
subject
to
the
levy
limitations
in
16
section
384.1
or
384.7.
17
Sec.
9.
NEW
SECTION
.
386A.9
Debt
service
tax
——
fund.
18
A
city
shall
establish
a
municipal
park
improvement
district
19
debt
service
fund
whenever
any
municipal
park
improvement
20
district
bonds
are
issued
and
outstanding,
other
than
revenue
21
bonds,
and
shall
certify
taxes
to
be
levied
against
all
of
the
22
property
in
the
district
for
the
district
debt
service
fund
in
23
the
amount
necessary
to
pay
interest
as
it
becomes
due
and
the
24
amount
necessary
to
pay,
or
to
create
a
sinking
fund
to
pay,
25
the
principal
at
maturity
of
all
municipal
park
improvement
26
district
bonds
as
authorized
in
section
386A.10,
issued
by
the
27
city.
28
Sec.
10.
NEW
SECTION
.
386A.10
Municipal
park
improvement
29
district
bonds.
30
1.
A
city
may
issue
and
sell
municipal
park
improvement
31
district
bonds
at
public
or
private
sale
payable
from
taxes
32
which
must
be
levied
in
accordance
with
chapter
76.
The
33
bonds
are
payable
from
the
levy
of
unlimited
ad
valorem
taxes
34
on
all
the
taxable
property
within
the
district
through
the
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district
debt
service
fund
authorized
by
section
386A.9.
When
1
municipal
park
improvement
district
bonds
are
issued
and
taxes
2
are
levied,
the
taxes
shall
continue
to
be
levied
until
the
3
bonds
and
interest
thereon
are
paid
in
full,
against
all
of
4
the
taxable
property
that
was
included
in
the
district
at
the
5
time
of
the
issuance
of
the
bonds,
regardless
of
any
subsequent
6
severance
of
property
from
the
district
or
the
dissolution
of
7
the
district.
In
addition,
all
property
added
to
a
district
8
shall
be
subject
to
such
taxes
pursuant
to
section
386A.4,
9
subsection
1.
10
2.
The
proceeds
of
the
sale
of
the
bonds
may
be
used
to
pay
11
any
or
all
of
the
costs
of
an
improvement
or
may
be
used
to
pay
12
any
legal
indebtedness
incurred
for
the
cost
of
an
improvement,
13
including
bonds
or
warrants
previously
issued
to
pay
the
costs
14
of
an
improvement,
or
the
bonds
may
be
exchanged
for
the
15
evidences
of
such
legal
indebtedness.
16
3.
Before
the
city
council
may
institute
proceedings
for
17
the
issuance
of
bonds,
it
shall
proceed
in
the
same
manner
18
as
is
required
for
instituting
proceedings
for
the
issuance
19
of
bonds
for
an
essential
corporate
purpose
as
provided
in
20
section
384.25,
subsection
2,
and
all
of
the
provisions
of
that
21
subsection
apply
to
bonds
issued
pursuant
to
this
section.
22
4.
A
city
may
issue
bonds
authorized
by
this
section
23
pursuant
to
a
resolution
adopted
at
a
regular
or
special
24
meeting
of
the
city
council
by
an
affirmative
vote
of
a
25
majority
of
the
total
members
to
which
the
council
is
entitled.
26
The
proceeds
of
a
single
bond
issue
may
be
used
for
more
than
27
one
improvement.
28
5.
The
provisions
of
sections
384.29,
384.30,
and
384.31
29
apply
to
bonds
issued
pursuant
to
this
section,
except
that
the
30
bonds
shall
be
designated
“municipal
park
improvement
district
31
bonds”.
32
6.
An
action
may
not
be
brought
questioning
the
legality
of
33
bonds
issued
pursuant
to
this
section
or
the
power
of
a
city
34
to
issue
the
bonds
or
the
effectiveness
of
any
proceedings
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2058
relating
to
the
authorization
and
issuance
of
the
bonds
after
1
thirty
days
from
the
time
the
bonds
are
ordered
issued
by
the
2
city.
3
Sec.
11.
NEW
SECTION
.
386A.11
Payment
for
improvements.
4
The
costs
of
improvements
may
be
paid
from
any
of
the
5
following
sources
or
a
combination
of
the
following
sources:
6
1.
The
municipal
park
improvement
capital
fund
referred
to
7
in
section
386A.8.
8
2.
The
proceeds
of
bonds
referred
to
in
section
386A.10.
9
3.
Any
other
funds
of
the
city
which
are
legally
available
10
to
pay
all
or
a
portion
of
the
cost
of
an
improvement.
The
11
fact
that
an
improvement
is
initiated
under
the
provisions
of
12
this
chapter,
or
that
any
of
the
costs
of
an
improvement
or
13
any
part
of
an
improvement
are
being
paid
under
the
provisions
14
of
this
chapter,
shall
not
preclude
the
city
from
paying
any
15
costs
of
an
improvement
from
any
fund
from
which
the
city
might
16
otherwise
have
been
able
to
pay
such
costs.
In
addition,
17
and
not
in
limitation
of
the
foregoing,
an
improvement
that
18
constitutes
an
essential
corporate
purpose
or
a
general
19
corporate
purpose,
as
defined
in
section
384.24,
subsections
3
20
and
4,
may
be
financed
in
whole
or
in
part
with
the
proceeds
of
21
the
issuance
of
general
obligation
bonds
of
the
city
pursuant
22
to
the
provisions
of
chapter
384,
division
III.
23
4.
Payment
for
the
costs
of
an
improvement
may
also
be
24
made
in
warrants
drawn
on
any
fund
from
which
payment
for
the
25
improvement
is
authorized
by
this
chapter.
If
such
funds
are
26
depleted,
anticipatory
warrants
may
be
issued
bearing
a
rate
27
of
interest
not
exceeding
that
permitted
by
chapter
74A,
which
28
do
not
constitute
a
violation
of
section
384.10,
even
if
the
29
collection
of
taxes
or
income
received
from
the
sale
of
bonds
30
applicable
to
the
improvement
is
after
the
end
of
the
fiscal
31
year
in
which
the
warrants
are
issued.
If
the
city
arranges
32
for
the
private
sale
of
anticipatory
warrants,
the
warrants
33
may
be
sold
and
the
proceeds
used
to
pay
the
costs
of
the
34
improvement.
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Sec.
12.
NEW
SECTION
.
386A.12
Low-income
tax
abatement
——
1
petition.
2
1.
If
a
residential
property
owner
within
the
district
has
3
annual
household
income
that
is
less
than
one
hundred
percent
4
of
the
federal
poverty
level
based
on
the
number
of
people
in
5
the
owner’s
household,
as
defined
by
the
most
recently
revised
6
poverty
income
guidelines
published
by
the
United
States
7
department
of
health
and
human
services,
the
owner
may
file
a
8
petition,
duly
sworn
to,
with
the
city
council
stating
that
9
fact
and
giving
a
statement
of
parcels,
as
defined
in
section
10
445.1,
owned
or
possessed
by
the
petitioner
and
used
by
the
11
owner
as
a
primary
residence,
and
other
information
as
the
city
12
council
may
require.
The
petition
shall
be
filed
with
the
city
13
clerk
by
March
1
of
the
current
tax
year.
14
2.
If
the
owner
satisfies
the
requirements
of
subsection
1,
15
the
city
council
shall
order
the
county
treasurer
to
suspend
16
the
collection
of
all
taxes
imposed
under
this
chapter
on
the
17
petitioner’s
property
used
as
a
primary
residence
for
the
18
current
year
and
each
of
the
two
years
immediately
following
19
the
current
year.
20
3.
An
abatement
of
taxes
under
this
section
is
rescinded
21
when
the
property
is
sold
or
transferred.
22
4.
Following
expiration
of
the
three-year
abatement
period
23
approved
under
subsection
2,
a
new
petition
must
be
filed
by
24
the
owner.
25
5.
If
an
abatement
petition
is
denied
by
the
city
council,
26
the
property
owner
may
appeal
the
decision
of
the
city
council
27
to
the
district
court
of
the
county
in
which
any
part
of
the
28
city
is
located
within
fifteen
days
after
the
date
of
the
29
denial,
but
action
of
the
council
is
final
and
conclusive
30
unless
the
court
finds
that
the
council
exceeded
its
authority.
31
Sec.
13.
NEW
SECTION
.
386A.13
Independent
provisions.
32
The
provisions
of
this
chapter
with
respect
to
notice,
33
hearing,
and
appeal
for
the
construction
of
improvements
and
34
the
issuance
and
sale
of
bonds
are
in
lieu
of
the
provisions
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contained
in
chapters
73A
and
75,
or
any
other
law,
unless
1
specifically
referred
to
and
made
applicable
by
this
chapter.
2
EXPLANATION
3
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
4
the
explanation’s
substance
by
the
members
of
the
general
assembly.
5
This
bill
relates
to
municipal
park
improvements
by
6
authorizing
the
establishment
of
municipal
park
improvement
7
districts,
the
issuance
of
municipal
park
improvement
district
8
bonds,
and
the
imposition
of
specified
taxes.
9
Under
new
Code
chapter
386A,
a
municipal
park
improvement
10
district
(district)
may
be
established
by
action
of
the
11
city
council
for
the
purpose
of
undertaking
improvements
12
within
the
district.
The
bill
defines
“improvement”
to
be
13
the
acquisition,
construction,
reconstruction,
enlargement,
14
improvement,
and
equipping
of
recreation
grounds,
recreation
15
buildings,
juvenile
playgrounds,
swimming
pools,
recreation
16
centers,
and
parks,
and
the
acquisition
of
real
estate
17
therefor.
18
A
district
must
be
comprised
of
contiguous
property
19
wholly
within
the
boundaries
of
the
city,
be
comprised
only
20
of
property
that
is
zoned
for
residential,
commercial,
or
21
industrial
uses,
and
be
comprised
of
property
related
in
some
22
manner,
including
but
not
limited
to
present
or
potential
use,
23
physical
location,
condition,
or
relationship
to
an
area
so
24
as
to
be
benefited
in
any
manner,
including
but
not
limited
25
to
a
benefit
from
present
or
potential
use
or
enjoyment
of
26
the
property,
by
the
operation
of
the
district
or
of
any
27
improvement
of
the
district.
28
The
proceedings
for
establishing
a
district
are
initiated
29
upon
the
filing
of
a
petition
containing
the
signatures
of
at
30
least
25
percent
of
all
owners
of
property
within
the
proposed
31
district.
These
signatures
must
together
represent
ownership
32
of
property
with
an
assessed
value
of
25
percent
or
more
of
the
33
assessed
value
of
all
of
the
property
in
the
proposed
district.
34
The
petition
must
also,
in
part,
include
a
description
of
the
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boundaries
of
the
proposed
district
or
a
description
of
the
1
property
within
the
proposed
district,
the
name
of
the
proposed
2
district,
a
statement
of
the
maximum
rate
of
tax
that
may
be
3
imposed
upon
property
within
the
district,
and
the
purpose
of
4
the
establishment
of
the
district.
5
Following
receipt
of
a
petition,
the
city
council
must
6
notify
the
city
planning
commission.
It
is
the
duty
of
7
the
city
planning
commission
to
make
recommendations
to
the
8
council
in
regard
to
the
proposed
district.
The
bill
provides
9
alternative
review
procedures
if
the
city
does
not
have
a
city
10
planning
commission.
11
Upon
receipt
of
the
planning
commission’s
final
report,
the
12
city
council
is
to
set
a
time
and
place
for
a
meeting
at
which
13
the
council
proposes
to
take
action
for
the
establishment
of
14
the
district.
In
addition
to
the
time
and
place
of
the
meeting
15
for
hearing
on
the
petition,
the
notice
of
the
meeting
must
16
state
that
a
petition
has
been
filed
with
the
council
asking
17
that
a
district
be
established,
the
name
of
the
district,
the
18
purpose
of
the
district,
the
property
proposed
to
be
included
19
in
the
district,
and
the
maximum
rate
of
tax
which
may
be
20
imposed
upon
the
property
in
the
district.
21
At
the
meeting,
the
city
council
is
required
to
hear
all
22
owners
of
property
in
the
proposed
district
or
residents
of
23
the
city
desiring
to
express
their
views.
The
council
must
24
wait
at
least
30
days
after
the
meeting
has
been
held
before
25
it
may
adopt
an
ordinance
establishing
a
district.
Property
26
included
in
the
proposed
district
need
not
be
included
in
the
27
established
district.
However,
property
may
not
be
included
in
28
the
district
that
was
not
included
in
the
petition
proposing
29
the
district
until
the
council
has
held
another
meeting
for
30
hearing.
31
Adoption
of
the
ordinance
establishing
a
district
requires
32
the
affirmative
vote
of
three-fourths
of
all
of
the
members
of
33
the
council,
or,
in
cities
having
a
three-member
council,
the
34
affirmative
vote
of
two
members.
However,
if
a
remonstrance
35
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has
been
filed
with
the
city
clerk
signed
by
at
least
25
1
percent
of
all
owners
of
property
within
the
proposed
district
2
representing
ownership
of
property
with
an
assessed
value
of
25
3
percent
or
more
of
the
assessed
value
of
all
of
the
property
in
4
the
proposed
district,
the
adoption
of
the
ordinance
requires
a
5
unanimous
vote
of
the
council.
Additionally
under
the
bill,
6
at
any
time
prior
to
adoption
of
an
ordinance
establishing
a
7
district,
the
entire
matter
of
establishing
such
district
shall
8
be
withdrawn
from
council
consideration
if
a
petition
objecting
9
to
establishing
such
district
is
filed
with
the
city
clerk
10
containing
the
signatures
of
at
least
40
percent
of
all
owners
11
of
property
within
the
proposed
district
or
signatures
which
12
together
represent
ownership
of
property
with
an
assessed
value
13
of
40
percent
or
more
of
the
assessed
value
of
all
property
14
within
the
proposed
district.
15
The
ordinance
establishing
the
district
may
provide
for
16
the
division
of
all
of
the
property
within
the
district
into
17
two
or
more
zones
based
upon
a
reasonable
difference
in
the
18
relationship
of
the
property
or
the
interest
of
property
19
owners.
The
ordinance
may
establish
a
different
maximum
rate
20
of
tax
for
each
zone
in
the
district.
21
The
bill
specifies
the
procedures
for
residents
of
the
city
22
and
property
owners
to
appeal
establishment
of
a
district.
23
The
council
shall
initiate
proceedings
for
a
proposed
park
24
improvement
in
a
district
upon
receipt
of
a
petition
signed
25
by
at
least
25
percent
of
all
owners
of
property
within
the
26
district
representing
ownership
of
property
with
an
assessed
27
value
of
25
percent
or
more
of
the
assessed
value
of
all
28
the
property
in
the
district.
The
notice,
meeting,
and
29
approval
requirements
for
an
improvement
in
the
district
are
30
similar
to
those
for
establishment
of
the
district.
The
bill,
31
however,
provides
for
the
consolidation
of
procedural
steps
32
for
the
petitioning
and
establishment
of
the
district
with
33
the
procedural
steps
for
the
authorization
of
any
improvement
34
or
with
the
procedural
steps
for
the
authorization
of
any
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tax,
or
any
combination
thereof.
The
bill
also
specifies
1
the
procedures
and
requirements
for
amending
the
ordinance
2
establishing
the
district
and
for
dissolution
of
the
district.
3
Contracts
for
improvements
within
a
district
must
be
entered
4
into
in
accordance
with
Code
chapter
26.
5
The
bill
authorizes
a
city
to
establish
a
municipal
park
6
improvement
district
operation
fund,
and
the
city
may
certify
7
taxes
not
to
exceed
the
rate
limitation
as
established
in
8
the
ordinance
establishing
the
district
for
the
purpose
of
9
paying
the
administrative
expenses
of
the
district.
The
taxes
10
levied
for
this
fund
may
also
be
used
for
the
purpose
of
paying
11
maintenance
expenses
of
improvements
for
a
specified
length
12
of
time,
and
may
be
renewed,
if
such
is
clearly
stated
in
the
13
petition
requesting
the
improvement.
14
A
city
may
also
establish
a
municipal
park
improvement
15
capital
fund
for
a
district,
and
the
city
may
certify
taxes
16
not
to
exceed
the
rate
specified
in
the
ordinance
establishing
17
the
district
for
the
purpose
of
accumulating
moneys
for
the
18
financing
or
payment
of
a
part
or
all
of
the
costs
of
any
19
improvement.
20
The
bill
authorizes
a
city
to
issue
and
sell
municipal
21
park
improvement
district
bonds.
The
proceeds
of
the
sale
22
of
the
bonds
may
be
used
to
pay
any
or
all
of
the
costs
of
23
an
improvement
or
may
be
used
to
pay
any
legal
indebtedness
24
incurred
for
the
cost
of
an
improvement,
including
bonds
or
25
warrants
previously
issued
to
pay
the
costs
of
an
improvement,
26
or
the
bonds
may
be
exchanged
for
the
evidences
of
such
legal
27
indebtedness.
28
A
city
shall
establish
a
municipal
park
improvement
district
29
debt
service
fund
whenever
any
municipal
park
improvement
30
district
bonds
are
issued
and
outstanding,
other
than
revenue
31
bonds,
and
shall
certify
taxes
to
be
levied
against
all
of
32
the
property
in
the
district
for
the
debt
service
fund
in
the
33
amount
necessary
to
pay
interest
as
it
becomes
due.
34
The
bill
provides
that
if
a
residential
property
owner
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within
the
district
has
annual
household
income
that
is
less
1
than
100
percent
of
the
federal
poverty
level,
the
owner
may
2
file
a
petition
with
the
city
clerk
for
abatement
of
the
taxes
3
imposed
under
the
authority
contained
in
new
Code
chapter
4
386A.
If
the
owner
satisfies
the
requirements
for
abatement,
5
the
city
council
shall
order
the
county
treasurer
to
suspend
6
the
collection
of
all
municipal
park
improvement
district
7
taxes
imposed
on
the
petitioner’s
property
used
as
a
primary
8
residence
for
the
current
year
and
each
of
the
two
years
9
immediately
following
the
current
year.
An
approved
abatement
10
of
taxes
is
rescinded
when
the
property
is
sold
or
transferred.
11
Following
expiration
of
the
three-year
abatement
period,
a
12
new
petition
must
be
filed
by
the
property
owner.
The
bill
13
provides
for
appeal
of
denial
of
an
abatement
petition
to
the
14
district
court
of
the
county
in
which
any
part
of
the
city
is
15
located.
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