SF 2347 (LSB 6557XS (3) 91)

SENATE FILE 2347

BY  EVANS

A BILL FOR

An Act relating to city emergency medical services property tax levies.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  NEW SECTION.  384.12A  Emergency medical services tax.
   1.  Following approval at election under subsection 2, a city may establish an emergency medical services fund and may certify taxes not to exceed the levy rate per one thousand dollars of assessed value under section 422D.1 on all taxable property within the city to be levied for the fund for the purpose of providing emergency medical service in the city including but not limited to costs identified under section 422D.6, subsection 3, if the following conditions are met:
   a.  The city has not established an emergency medical services district pursuant to chapter 357G.
   b.  The city does not participate in an emergency response district pursuant to chapter 357J.
   c.  The county or counties that the city is located in do not impose a levy pursuant to chapter 422D. If, however, a portion of the city is located in a county for which a levy under chapter 422D is not imposed, the city may impose the levy in that portion of the city under this section if approved at election under subsection 2 by the voters of that portion of the city where the chapter 422D levy is not imposed.
   2.  The question of the establishment of an emergency medical services fund, the time period during which a levy will be made for the fund, and the tax rate to be levied for the fund is subject to approval by the voters, and may be submitted at any city election upon the council’s motion, or shall be submitted at the next regular city election upon receipt of a valid petition as provided in section 362.4. The fund shall only be established and the tax shall only be imposed after an election at which sixty percent of those voting on the question of imposing the tax vote in favor of the question.
   3.  If a continuing emergency medical services levy is approved at election, authorization to impose may be terminated in the same manner, upon the council’s motion or upon petition.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill authorizes cities, following approval at election, to establish an emergency medical services fund and certify property taxes to be levied for the purpose of providing emergency medical service. The following conditions must also be met: (1) the city has not established an emergency medical services district under Code chapter 257G; (2) the city does not participate in an emergency response district under Code chapter 357J; and (3) the county or counties in which the city is located do not impose a levy pursuant to Code chapter 422D. The maximum levy rate that may be imposed is equal to the maximum levy rate authorized under Code chapter 422D, which is $0.75 per $1,000 of assessed value.
   The question of whether the fund will be established, the time period during which the levy will be imposed, and the rate at which the tax will be levied is subject to approval by voters. The fund shall only be established and the tax shall only be imposed after an election at which 60 percent of those voting on the question of imposing the tax vote in favor of the question. The questions may be submitted at any city election upon the council’s motion, or at the next regular city election upon receipt of a valid petition as provided by law. The emergency medical services levy may be terminated in the same manner it was approved, upon the council’s motion or upon petition.