SF 2210 (LSB 5770SS (7) 87)

SENATE FILE 2210

BY  DANIELSON

A BILL FOR

An Act relating to the duties of political subdivisions to provide emergency medical service and including effective date and applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 85.61, subsection 2, paragraph a, Code 2018, is amended to read as follows:
   a.  A person, firm, association, or corporation, state, county, municipal corporation, school corporation, area education agency, township as an employer of volunteer fire fighters and emergency medical care providers only, benefited fire district, and the legal representatives of a deceased employer.
    Sec. 2.  Section 331.385, subsections 1, 2, 3, and 4, Code 2018, are amended to read as follows:
   1.  A county may, by resolution, assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service for any township located in the unincorporated area of the county.
   2.  The board of supervisors shall publish notice of the proposed resolution, and of a public hearing to be held on the proposed resolution, in a newspaper of general circulation in the county at least ten days but no more than twenty days before the date of the public hearing. If, after notice and hearing, the resolution is adopted, the board of supervisors shall assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service as set forth in sections 359.42 through 359.45.
   3.  All of the real and personal township property used to provide fire protection service or emergency medical service shall be transferred to the county. The county shall assume all of the outstanding obligations of the township relating to fire protection service or emergency medical service. If the township provides fire protection outside of the county’s boundaries, the county shall continue to provide fire protection to this area for at least ninety days after adoption of the resolution.
   4.  Fire protection service and emergency medical service shall be paid from the emergency services fund of the county authorized in section 331.424C.
    Sec. 3.  Section 331.385, subsection 5, paragraph a, Code 2018, is amended to read as follows:
   a.  Notwithstanding subsection 1, if as of July 1, 2006 2019, a township has in force an agreement entered into pursuant to chapter 28E for a city or another township to provide fire protection service or fire protection service and emergency medical service for the township, or if a township is otherwise contracting with a city or another township for provision to the township of fire protection service or fire protection service and emergency medical service, the county board of supervisors shall, for the fiscal year beginning July 1, 2007 2019, and subsequent fiscal years, negotiate for and enter into an agreement pursuant to chapter 28E providing for continued fire protection service, or fire protection service and emergency medical service, to the township, and shall certify taxes for levy in the township, pursuant to section 331.424C, in amounts sufficient to meet the financial obligations pertaining to the agreement.
    Sec. 4.  Section 331.424C, Code 2018, is amended by striking the section and inserting in lieu thereof the following:
   331.424C  Emergency services fund —— assumption of fire protection duties —— emergency medical services levy —— anticipatory bonds.
   1.  Each county shall establish an emergency services fund for the deposit of taxes levied for providing emergency medical services under subsection 2 and for the deposit of taxes levied by the county if the county is providing fire protection services under section 331.385, subject to the limitations of section 359.43. The county has the authority to use a portion of the taxes levied for fire protection services being provided under section 331.385 for the purpose of accumulating moneys to carry out the purposes of section 359.43, subsection 4.
   2.  a.  For fiscal years beginning on or after July 1, 2019, the board shall provide emergency medical service in all unincorporated areas of the county except for those areas within a benefited emergency medical services district established under chapter 357F. The board shall create, by ordinance, an emergency medical services commission to assume jurisdiction and management of the provision of emergency medical services under this section.
   (1)  An emergency medical services commission shall be composed of the sheriff and four public members appointed by the board. The commission shall provide direction and management for the delivery of the emergency medical services by the county. 
   (2)  The emergency medical services commission shall develop, adopt, and submit for approval of the board, a comprehensive emergency medical service plan which meets the requirements of chapter 147A and rules adopted by the department of public health for the provision of emergency medical services.
   b.  Using taxes levied under this subsection and other funds of the county authorized by law for use in providing emergency medical services, the board or emergency medical services commission, as applicable, may employ emergency medical care providers and other staff, including the cost of salaries, benefits, and other personnel costs, for the provision of emergency medical services, and may purchase, own, rent, or maintain emergency medical service apparatus or equipment and provide housing for the apparatus and equipment.
   c.  (1)  In addition to other funds of the county authorized by law for use in providing emergency medical services, the board may levy an annual tax not exceeding forty and one-half cents per thousand dollars of assessed value of the taxable property in the county, excluding property within a benefited emergency medical services district established under chapter 357F or within the corporate limits of a city, for the purpose of providing emergency medical services under this section. However, if the county has a population of three hundred thousand or more, the county may levy an annual tax not exceeding sixty-seven and one-half cents per thousand dollars of assessed value.
   (2)  If the levy authorized under subparagraph (1) is insufficient to provide the emergency medical services required under this section, the board may levy an additional annual tax not exceeding twenty and one-fourth cents per thousand dollars of assessed value of the taxable property, excluding property within a benefited emergency medical services district established under chapter 357F or within the corporate limits of a city. 
   (3)  Of the levies authorized under subparagraphs (1) and (2), the board may credit to a reserve account annually an amount not to exceed thirty cents per thousand dollars of the assessed value of the taxable property that is subject to the tax for the purchase or replacement of supplies and equipment required to carry out the provision of emergency medical services under this section. Notwithstanding section 12C.7, interest earned on moneys credited to the reserve account shall be credited to the reserve account.
   (4)  Counties may anticipate the collection of taxes authorized by this subsection and for such purposes may issue bonds under sections 331.441 to 331.449 relating to essential county purpose bonds except that the bonds are payable only from tax levies on property subject to the levy under this subsection.
   (5)  The board may divide the unincorporated area of the county into tax districts for the purpose of providing emergency medical services and may levy a different tax rate in each district, but the tax levied in a tax district shall not exceed the tax levy limitations established in this subsection.
    Sec. 5.  Section 357J.17, Code 2018, is amended to read as follows:
   357J.17  Transition —— township tax discontinued.
   When the boundary lines of the district include all or a portion of a township and the district has certified a tax levy within the township for the purpose of fire protection service and emergency medical service, the township trustees shall no longer levy the tax provided by section 359.43 in that portion of the township provided services by the district. Any indebtedness incurred for the purposes of sections 359.42 through 359.45 for a service now provided by the district shall be assumed by the district. Such township shall not be responsible for providing fire protection service and emergency medical service as provided in section 359.42 for the portion of the township within the district, and shall have no liability for the method, manner, or means by which the district provides the fire protection service and emergency medical service.
    Sec. 6.  Section 359.17, subsection 2, Code 2018, is amended to read as follows:
   2.  A board of township trustees shall give prior notice of a meeting to discuss, deliberate, or act upon a matter relating to the budget or a tax levy of the township or relating to the trustees’ duty to provide fire protection service and, if provided, emergency medical service, pursuant to section 359.42. The trustees shall give notice of such meeting at least twenty-four hours preceding the commencement of the meeting. The notice shall state the time, date, and place of the meeting and the proposed agenda. The notice shall be provided to the county auditor who shall post the notice in an area of the courthouse where notices to the public are commonly posted.
    Sec. 7.  Section 359.42, Code 2018, is amended to read as follows:
   359.42  Township fire protection service, and emergency warning system, and emergency medical service.
   Except as otherwise provided in section 331.385, the trustees of each township shall provide fire protection service for the township, exclusive of any part of the township within a benefited fire district and may provide emergency medical service. The trustees may purchase, own, rent, or maintain fire protection service or emergency medical service apparatus or equipment or both kinds of apparatus or equipment and provide housing for the apparatus or equipment. The trustees of a township which is located within a county having a population of three hundred thousand or more may also establish and maintain an emergency warning system within the township. The trustees may contract with a public or private agency under chapter 28E for the purpose of providing any service or system required or authorized under this section.
    Sec. 8.  Section 359.43, subsections 1, 2, 3, and 4, Code 2018, are amended to read as follows:
   1.  The township trustees may levy an annual tax not exceeding forty and one-half cents per thousand dollars of assessed value of the taxable property in the township, excluding property within a benefited fire district or within the corporate limits of a city, for the purpose of exercising the powers and duties specified in section 359.42. However, in a township having a fire protection service or emergency medical service agreement or both service agreements with a special charter city having a paid fire department, the township trustees may levy an annual tax not exceeding fifty-four cents per thousand dollars of the assessed value of the taxable property for the services and system authorized or required under section 359.42 and in a township which is located within a county having a population of three hundred thousand or more, the township trustees may levy an annual tax not exceeding sixty-seven and one-half cents per thousand dollars of assessed value of taxable property for the services and system authorized or required under section 359.42.
   2.  If the levy authorized under subsection 1 is insufficient to provide the services and system authorized or required under section 359.42, the township trustees may levy an additional annual tax not exceeding twenty and one-fourth cents per thousand dollars of assessed value of the taxable property in the township, excluding any property within the corporate limits of a city, to provide the services or system.
   3.  The township trustees may divide the township into tax districts for the purpose of providing the services and system authorized or required under section 359.42 and may levy a different tax rate in each district, but the tax levied in a tax district for the authorized system or required services shall not exceed the tax levy limitations for that township as provided in this section.
   4.  Of the levies authorized under subsections 1 and 2, the township trustees may credit to a reserve account annually an amount not to exceed thirty cents per thousand dollars of the assessed value of the taxable property in the township for the purchase or replacement of supplies and equipment required to carry out the services and system specified under section 359.42. Notwithstanding section 12C.7, interest earned on moneys credited to the reserve account shall be credited to the reserve account.
    Sec. 9.  Section 359.49, subsection 2, Code 2018, is amended to read as follows:
   2.  By January 15 of each year, each township fire department in the township shall provide to the board of trustees a proposed budget showing all revenues and all expenses for emergency fire protection services for the next fiscal year. By January 15 of each year, each township fire department, and each municipal fire department providing emergency fire protection services to a township, shall submit to the board of trustees a report detailing emergency fire protection services calls for the prior calendar year for the fire district and a copy of the fire report filed by the fire department with the state fire marshal’s office. For purposes of this subsection, “municipal” means relating to a city, county, township, benefited fire district, or chapter 28E agency authorized by law to provide emergency services.
    Sec. 10.  Section 359.49, subsection 8, paragraph a, Code 2018, is amended to read as follows:
   a.  A township that has entered into an agreement with a municipality to receive fire protection service or emergency medical service from the municipality may request that a portion of its taxes be paid directly to the municipality providing the fire protection service or emergency medical service. Each year, the township must note its request on the budget and must attach a copy of the emergency services agreement to each copy of the budget transmitted to the county auditor. The auditor shall direct the county treasurer as to what portion of the township taxes to disburse to the municipality providing the fire protection service or emergency medical service.
    Sec. 11.  TRANSITION PROVISIONS.  This Act requires the board of supervisors of each county to provide emergency medical services to the unincorporated areas of the county that are not otherwise receiving emergency medical services from another governmental entity beginning July 1, 2019. To assist in the transition of emergency medical service providers, all of the real and personal township property used to provide emergency medical service for fiscal years beginning before July 1, 2019, shall be transferred to the county in which the township is located. The county shall also assume all of the outstanding obligations of the township relating to emergency medical service.
    Sec. 12.  IMPLEMENTATION.  Section 25B.2, subsection 3, shall not apply to this Act.
    Sec. 13.  EFFECTIVE DATE.  Except for the section of this Act enacting transition provisions, this Act takes effect July 1, 2019.
    Sec. 14.  APPLICABILITY.  This Act applies to property taxes due and payable in fiscal years beginning on or after July 1, 2019.
EXPLANATION
The inclusion of this explanation does not constitute agreement with

the explanation’s substance by the members of the general assembly.
   Current Code section 359.42 authorizes but does not require the board of township trustees to provide emergency medical service for the township and to fund such service through imposition of a property tax levy under Code section 359.43. This bill strikes authorization for townships to provide emergency medical services and to levy the property tax for those services beginning July 1, 2019. 
   The bill requires each county to establish an emergency services fund for the deposit of taxes levied for providing emergency medical services under the bill and for the deposit of taxes levied by the county if the county is providing fire protection services under current Code section 331.385. For fiscal years beginning on or after July 1, 2019, the county board of supervisors is required to provide emergency medical services to all unincorporated areas of the county except for those areas within a benefited emergency medical services district established under Code chapter 357F. The board of supervisors is required to create, by ordinance, an emergency medical services commission to assume jurisdiction and management of the provision of emergency medical services under the bill. An emergency medical services commission shall be composed of the sheriff and four public members appointed by the board. The emergency medical services commission is required to develop, adopt, and submit for approval of the board, a comprehensive emergency medical service plan which meets the requirements of Code chapter 147A and rules adopted by the department of public health for the provision of emergency medical services. 
   Using taxes levied under the bill and other funds of the county authorized by law for use in providing emergency medical services, the county or the emergency medical services commission is authorized under the bill to employ emergency medical care providers and other staff, including the cost of salaries, benefits, and other personnel costs, for the provision of emergency medical services, and to purchase, own, rent, or maintain emergency medical service apparatus or equipment and provide housing for the apparatus and equipment.
   Under the bill, in addition to other funds of the county authorized by law for use in providing emergency medical services, the board of supervisors may levy an annual tax not exceeding 40.5 cents per $1,000 of assessed value of the taxable property in the county, excluding property within a benefited emergency medical services district or within the corporate limits of a city, for the purpose of providing emergency medical services under the bill. However, if the county has a population of 300,000 or more, the county may levy an annual tax not exceeding 67.5 cents per $1,000 of assessed value. However, if such levy is insufficient to provide the emergency medical services required under the bill, the board may levy an additional annual tax not exceeding 20.25 cents per $1,000 of assessed value. Of all such levies imposed by the county, the board may credit to a reserve account annually an amount not to exceed 30 cents per $1,000 of the assessed value for the purchase or replacement of supplies and equipment required to provide emergency medical services under the bill. The bill authorizes counties to anticipate the collection of taxes authorized in the bill and for such purposes may issue bonds payable only from tax levies on property subject to the levy under the bill. 
   The bill authorizes the board of supervisors to divide the unincorporated area of the county into tax districts for the purpose of providing emergency medical services and levying a different tax rate in each district, but the tax levied in a tax district shall not exceed the tax levy limitations established in the bill.
   The bill makes other corresponding changes to other provisions of law as the result of the changes to the authority and duties to provide emergency medical services by townships and counties. The bill also requires that in order to assist in the transition of emergency medical service providers from townships to counties, all of the real and personal township property used to provide emergency medical service for fiscal years beginning before July 1, 2019, shall be transferred to the county in which the township is located. The county shall also assume all of the outstanding obligations of the township relating to emergency medical service. 
   The bill may include a state mandate as defined in Code section 25B.3. The bill makes inapplicable Code section 25B.2, subsection 3, which would relieve a political subdivision from complying with a state mandate if funding for the cost of the state mandate is not provided or specified. Therefore, political subdivisions are required to comply with any state mandate included in the bill. 
   Except for the section of the bill enacting transition provisions, the bill takes effect July 1, 2019. The bill applies to property taxes due and payable in fiscal years beginning on or after July 1, 2019.