HF 720 (LSB 2585YH (3) 91)

HOUSE FILE 720

BY  WILLS and NORDMAN

A BILL FOR

An Act concerning combined services of governmental units.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  NEW SECTION.  28E.45  Joint taxing authorities.
   1.  For purposes of this section, “governmental unit” means a political subdivision of the state with the authority to assess, levy, and collect taxes, including but not limited to a county, a city, a school district, or a township.
   2.  Two or more governmental units located in this state may, under a joint agreement in accordance with this chapter and in the interest of cost savings and efficiency, combine portions or all of their services and authority related to levying taxes, collecting taxes, and assessing property values or other applicable taxing methods.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill provides governmental units the ability to combine their services and authority related to levying taxes, collecting taxes, and assessing property values or other applicable taxing methods by entering into an agreement pursuant to Code chapter 28E. “Governmental unit” is defined to mean a political subdivision of the state with the authority to assess, levy, and collect taxes, which includes but is not limited to a county, a city, a school district, or a township.