SF 2222 (LSB 5975XS (4) 90)

SENATE FILE 2222

BY  KLIMESH

A BILL FOR

An Act relating to county board of supervisors’ approval of sanitary district tax levies, and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 358.18, subsection 1, Code 2024, is amended to read as follows:
   1.  a.  The board of trustees of any sanitary district organized under this chapter shall, subject to the approval of the board of supervisors of each county that is within the territorial limits of the sanitary district, have the power by ordinance to levy annually for the purpose of paying the administrative costs of such district, or for the payment of deficiencies in special assessments, or for both, a tax upon property within the territorial limits of such sanitary district not exceeding fifty-four cents per thousand dollars of the adjusted taxable valuation of the property within such district for the preceding fiscal year.  A sanitary district located in more than one county may divide property within the sanitary district into sanitary district divisions according to the county in which the property is located. The sanitary district may levy different rates in each sanitary district division.
   b.  The board of trustees shall submit the proposed levy to each county board of supervisors of every county in which the sanitary district has territory, and each county board of supervisors shall review and approve, modify, or reject the proposed levy prior to the sanitary district adopting the ordinance to levy the tax.
    Sec. 2.  APPLICABILITY.  This Act applies to fiscal years beginning on or after July 1, 2025.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Under current law, a board of trustees for a sanitary district (board of trustees) has the power to levy annual taxes by ordinance not to exceed 54 cents per $1,000 of the adjusted taxable valuation.
   This bill requires the board of trustees to submit the levy proposed by the board of trustees for adoption by ordinance to each county board of supervisors for the counties in which the sanitary district has territory. The bill requires the county boards of supervisors to review and approve, modify, or reject the proposed levy prior to the sanitary district adopting the levy by ordinance.
   The bill allows a sanitary district located in more than one county to divide property within the sanitary district into sanitary district divisions according to the county in which the property is located. The sanitary district may levy different rates in each sanitary district division.
   The bill applies to fiscal years beginning on or after July 1, 2025.