Senate File 2347 - Introduced SENATE FILE 2347 BY EVANS A BILL FOR An Act relating to city emergency medical services property tax 1 levies. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 6557XS (3) 91 ms/md

S.F. 2347 Section 1. NEW SECTION . 384.12A Emergency medical services 1 tax. 2 1. Following approval at election under subsection 2, a 3 city may establish an emergency medical services fund and may 4 certify taxes not to exceed the levy rate per one thousand 5 dollars of assessed value under section 422D.1 on all taxable 6 property within the city to be levied for the fund for the 7 purpose of providing emergency medical service in the city 8 including but not limited to costs identified under section 9 422D.6, subsection 3, if the following conditions are met: 10 a. The city has not established an emergency medical 11 services district pursuant to chapter 357G. 12 b. The city does not participate in an emergency response 13 district pursuant to chapter 357J. 14 c. The county or counties that the city is located in do 15 not impose a levy pursuant to chapter 422D. If, however, a 16 portion of the city is located in a county for which a levy 17 under chapter 422D is not imposed, the city may impose the levy 18 in that portion of the city under this section if approved at 19 election under subsection 2 by the voters of that portion of 20 the city where the chapter 422D levy is not imposed. 21 2. The question of the establishment of an emergency medical 22 services fund, the time period during which a levy will be 23 made for the fund, and the tax rate to be levied for the fund 24 is subject to approval by the voters, and may be submitted 25 at any city election upon the council’s motion, or shall be 26 submitted at the next regular city election upon receipt of a 27 valid petition as provided in section 362.4. The fund shall 28 only be established and the tax shall only be imposed after an 29 election at which sixty percent of those voting on the question 30 of imposing the tax vote in favor of the question. 31 3. If a continuing emergency medical services levy is 32 approved at election, authorization to impose may be terminated 33 in the same manner, upon the council’s motion or upon petition. 34 EXPLANATION 35 -1- LSB 6557XS (3) 91 ms/md 1/ 2

S.F. 2347 The inclusion of this explanation does not constitute agreement with 1 the explanation’s substance by the members of the general assembly. 2 This bill authorizes cities, following approval at election, 3 to establish an emergency medical services fund and certify 4 property taxes to be levied for the purpose of providing 5 emergency medical service. The following conditions must also 6 be met: (1) the city has not established an emergency medical 7 services district under Code chapter 257G; (2) the city does 8 not participate in an emergency response district under Code 9 chapter 357J; and (3) the county or counties in which the city 10 is located do not impose a levy pursuant to Code chapter 422D. 11 The maximum levy rate that may be imposed is equal to the 12 maximum levy rate authorized under Code chapter 422D, which is 13 $0.75 per $1,000 of assessed value. 14 The question of whether the fund will be established, the 15 time period during which the levy will be imposed, and the 16 rate at which the tax will be levied is subject to approval 17 by voters. The fund shall only be established and the tax 18 shall only be imposed after an election at which 60 percent of 19 those voting on the question of imposing the tax vote in favor 20 of the question. The questions may be submitted at any city 21 election upon the council’s motion, or at the next regular city 22 election upon receipt of a valid petition as provided by law. 23 The emergency medical services levy may be terminated in the 24 same manner it was approved, upon the council’s motion or upon 25 petition. 26 -2- LSB 6557XS (3) 91 ms/md 2/ 2