Senate
File
588
-
Introduced
SENATE
FILE
588
BY
DICKEY
A
BILL
FOR
An
Act
modifying
the
additional
township
annual
property
tax
1
levy
rate
and
including
applicability
provisions.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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588
Section
1.
Section
359.43,
subsection
2,
Code
2021,
is
1
amended
to
read
as
follows:
2
2.
If
the
levy
authorized
under
subsection
1
is
insufficient
3
to
provide
the
services
authorized
or
required
under
section
4
359.42
,
the
township
trustees
may
levy
an
additional
annual
5
tax
not
exceeding
twenty
forty
and
one-fourth
one-half
cents
6
per
thousand
dollars
of
assessed
value
of
the
taxable
property
7
in
the
township,
excluding
any
property
within
the
corporate
8
limits
of
a
city,
to
provide
the
services.
9
Sec.
2.
APPLICABILITY.
This
Act
applies
to
fiscal
years
10
beginning
on
or
after
July
1,
2022.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
Current
Code
section
359.43
authorizes
township
trustees
15
to
levy
an
annual
tax
not
exceeding
40.5
cents
per
$1,000
16
of
assessed
value
of
the
taxable
property
in
the
township,
17
excluding
property
within
a
benefited
fire
district
or
within
18
the
corporate
limits
of
a
city,
for
the
purpose
of
providing
19
fire
protection
service
and
emergency
medical
service
for
the
20
township.
If
the
40.5-cent
levy
is
insufficient
to
provide
the
21
services
authorized
or
required,
the
township
trustees
may
levy
22
an
additional
annual
tax
not
exceeding
20.25
cents
per
$1,000
23
of
assessed
value.
24
This
bill
authorizes
the
township
trustees
to
impose
the
25
additional
annual
tax
at
a
rate
not
to
exceed
the
40.5
cents
26
per
$1,000
of
assessed
value.
27
By
operation
of
law,
the
bill
applies
to
a
county
that
has,
28
by
resolution
under
Code
section
331.385,
assumed
the
exercise
29
of
the
powers
and
duties
of
township
trustees
relating
to
30
fire
protection
service
and
emergency
medical
service
for
any
31
township
located
in
the
unincorporated
area
of
the
county.
32
The
bill
applies
to
fiscal
years
beginning
on
or
after
July
33
1,
2022.
34
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