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
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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
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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
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city’s
voters.
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