H.F. 416 Section 1. Section 358.18, subsection 2, Code 2023, is 1 amended to read as follows: 2 2. All taxes thus levied by the board of trustees shall be 3 certified by the clerk on or before March 1 15 to the county 4 auditor of each county wherein any of the property included 5 within the territorial limits of the sanitary district is 6 located, and shall be placed upon the tax list for the current 7 fiscal year by the auditor or auditors. The county treasurer, 8 or treasurers, of more than one county, shall collect all 9 taxes so levied in the same manner as other taxes, and when 10 delinquent the taxes shall draw the same interest. All 11 taxes levied and collected shall be paid over by the officer 12 collecting the taxes to the treasurer of the sanitary district. 13 Sec. 2. APPLICABILITY. This Act applies July 1, 2024, for 14 sanitary district budgets for fiscal years beginning on or 15 after that date. 16 EXPLANATION 17 The inclusion of this explanation does not constitute agreement with 18 the explanation’s substance by the members of the general assembly. 19 This bill changes the date by which a sanitary district board 20 of trustees must annually certify taxes for levy to the county 21 auditor from March 1 to March 15. 22 The bill applies July 1, 2024, for sanitary district budgets 23 for fiscal years beginning on or after that date. 24 -1- LSB 2394YH (2) 90 md/jh 1/ 1