House File 858 - Introduced HOUSE FILE 858 BY COMMITTEE ON STATE GOVERNMENT (SUCCESSOR TO HF 851) A BILL FOR An Act to legalize and validate the proceedings preliminary to 1 and in connection with a special election held to authorize 2 the imposition of a local option sales and services tax 3 within the City of Adel, Iowa, under Iowa Code Chapter 423B, 4 declaring the validity of said proceedings and the legality 5 of the local option sales and services tax authorized by the 6 special election, and providing an effective date and for 7 retroactive applicability. 8 WHEREAS, according to chapter 423B of the 2009 edition of the 9 Iowa Code, a local option sales and services tax election must 10 be submitted to the voters upon the filing of motion or motions 11 of governing bodies of cities within the county or of the 12 county representing at least one half of the population of the 13 county, or upon the submission of a petition signed by eligible 14 electors of the county equal in number to five percent of the 15 persons in the whole county who voted in the last preceding 16 state general election; and 17 WHEREAS, on April 26, 2010, the City Council of Adel passed 18 Resolution No. 10-21 requesting a special election on the 19 question of imposition of a local sales and services tax in the 20 City of Adel; and 21 WHEREAS, upon receipt of said resolution, the Dallas County 22 Commissioner of Elections prepared a ballot for, published 23 notice of, and otherwise conducted a special election held on 24 August 3, 2010, upon the question of imposition of a local 25 sales and services tax in the City of Adel, to be effective 26 January 1, 2011, although the City of Adel did not in and of 27 itself represent at least one half of the population of the 28 TLSB 2156HV (1) 89 da/jh

House File 858 - Introduced county; and 29 WHEREAS, at the election a majority of those voting approved 30 of the imposition of the local option sales and services tax, 31 and on August 10, 2010, the Dallas County Board of Supervisors 32 duly canvassed the results of the special election and 33 confirmed that 394 votes were cast in favor of the measure and 34 340 votes were cast against the measure; and 35 WHEREAS, on August 31, 2010, the Dallas County Code of 36 Ordinances, chapter 6A, was updated to reflect the imposition 37 of a one percent (1%) local sales and services tax in the City 38 of Adel, to be effective January 1, 2011, which thereafter was 39 forwarded to the Iowa Department of Revenue; and 40 WHEREAS, the local option sales and services tax has been 41 imposed and collected in the City of Adel since January 1, 42 2011, and the City now desires to issue bonds under Chapter 43 423B payable from the proceeds of the local option sales and 44 services tax; and 45 WHEREAS, the rights of citizens in other communities in 46 Dallas County to seek imposition of a local option sales and 47 services tax in addition to the City of Adel’s have not been 48 and are not now jeopardized by the legalization of the City of 49 Adel’s election held on August 3, 2010; and 50 WHEREAS, doubts have arisen concerning the validity 51 and legal sufficiency of the proceedings preliminary to 52 the foregoing special election and the validity and legal 53 sufficiency of such election and of the local option sales and 54 services tax authorized by said election, and it is deemed 55 advisable to put such doubts and all others that may arise 56 concerning the same forever at rest; NOW THEREFORE, 57 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 58 TLSB 2156HV (1) 89 da/jh

H.F. 858 Section 1. All acts and proceedings heretofore taken by the 1 city council of the City of Adel and the board of supervisors 2 and commissioner of elections of Dallas County preliminary to 3 and in connection with the special election held in the City 4 of Adel on August 3, 2010, on the imposition of a local option 5 sales and services tax within the City of Adel, and the said 6 special election and the local option sales and services tax 7 approved by the voters at said special election, are hereby 8 legalized, validated, and confirmed, and the proceeds of such 9 local option sales and services tax that may have been or will 10 be lawfully pledged by the City of Adel to the payment of bonds 11 as provided under the provisions of chapter 423B of the 2009 12 edition of the Iowa Code and as those provisions have been 13 subsequently amended. 14 Sec. 2. This Act, being deemed of immediate importance, 15 takes effect upon enactment and is retroactively applicable to 16 August 3, 2010. 17 EXPLANATION 18 The inclusion of this explanation does not constitute agreement with 19 the explanation’s substance by the members of the general assembly. 20 This bill relates to a resolution approved by the Adel city 21 council to place a question on the ballot for the imposition 22 of a local sales and services tax within the city on April 23 26, 2010. The city submitted the question to the Dallas 24 county commissioner of elections who placed the question on 25 the ballot on August 3, 2010. However, such question was 26 required to be submitted to the registered voters of the 27 incorporated and unincorporated areas of a county, and not only 28 to the city adopting the resolution, because the city did not 29 represent at least one-half of the population of the county 30 (2009 Iowa Code section 423B.1(4)). The bill legalizes the 31 acts and proceedings taken by the city council, the board of 32 supervisors, and commissioner of elections of Dallas county, 33 the election imposing the local option sales and services tax, 34 and the local option sales and services tax approved by the 35 -1- LSB 2156HV (1) 89 da/jh 1/ 2