SF 2500 (LSB 5918SZ (2) 91)

SENATE FILE 2500

BY  COMMITTEE ON WAYS AND MEANS

(SUCCESSOR TO SF 2431)
(SUCCESSOR TO SSB 3009)

A BILL FOR

An Act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 39.3, subsection 7, Code 2026, is amended to read as follows:
   7.  “General election” means the biennial election for national or state officers, members of Congress and of the general assembly, county and township officers, and for the choice of other officers or the decision of questions as provided by law.
    Sec. 2.  Section 39.21, subsection 4, Code 2026, is amended by striking the subsection.
    Sec. 3.  Section 39.27, Code 2026, is amended to read as follows:
   39.27  Qualifications for public office.
   Any person elected to an office under the laws of this state shall be an eligible elector. At the time an elected official takes office the official shall be a resident of the state, district, county, township, city, or ward by or for which the person was elected, or in which the duties of the office are to be exercised. An elected official shall continue to be a resident of the state, district, county, township, city, or ward by or for which the person was elected, or in which the duties of the office are to be exercised for the duration of the term of office. This section shall not apply to United States senators or representatives in Congress or to members of the general assembly.
    Sec. 4.  Section 49.41, subsection 2, paragraph b, Code 2026, is amended to read as follows:
   b.  When the state commissioner receives notice from the county commissioner that a candidate for a state or federal office has also been nominated for a county or township office, the state commissioner shall amend the certificate issued pursuant to section 43.73 and notify the commissioners of any other counties to whom the candidate’s name was originally certified and instruct them to remove the candidate’s name from the ballot in those counties.
    Sec. 5.  Section 49.41, subsection 4, Code 2026, is amended by striking the subsection.
    Sec. 6.  Section 50.7, Code 2026, is amended to read as follows:
   50.7  Error on county office —— township office.
   If, in case of such excess, the vote of the precinct where the error occurred would change the result as to a county office if the person appearing to be elected were deprived of so many votes, then the election shall be set aside as to that person in that precinct, and a new election ordered therein; but no person who was not a registered voter in that precinct at the time of the general election shall be allowed to vote at such special election. If the error occurs in relation to an office of a city, school district, township, or of any special district whose elections may be conducted under this chapter, the governing body of the political subdivision involved may order a new election or not, in their discretion.
    Sec. 7.  Section 64.1A, subsection 5, Code 2026, is amended to read as follows:
   5.  Township trustees and clerks.
    Sec. 8.  Section 64.2, subsection 1, Code 2026, is amended to read as follows:
   1.  All other public officers, except as otherwise specially provided, shall give bond with the conditions, in substance, as follows:
  That as ............ (naming the office), in ........ (city, township, county, or state of Iowa), the officer will render a true account of the office and of the officer’s doings therein to the proper authority, when required thereby or by law; that the officer will promptly pay over to the officer or person entitled thereto all moneys which may come into the officer’s hands by virtue of the office; that the officer will promptly account for all balances of money remaining in the officer’s hands at the termination of the office; that the officer will exercise all reasonable diligence and care in the preservation and lawful disposal of all money, books, papers, securities, or other property appertaining to that office, and deliver them to the officer’s successor, or to any other person authorized to receive the same; and that the officer will faithfully and impartially, without fear, favor, fraud, or oppression, discharge all duties now or hereafter required of the office by law.
    Sec. 9.  Section 64.3, subsection 3, Code 2026, is amended to read as follows:
   3.  The reasonable expenses of an insurance policy obtained pursuant to this section in lieu of a bond, for which the reasonable expenses of such bond would be paid for by the county or township pursuant to section 64.11, 64.12, or 64.15, shall be paid by the county or township, as applicable.
    Sec. 10.  Section 64.19, subsection 2, Code 2026, is amended to read as follows:
   2.  By the board of supervisors, in case of county officers, township clerks, and assessors.
    Sec. 11.  Section 64.19, subsection 4, Code 2026, is amended by striking the subsection.
    Sec. 12.  Section 64.24, subsection 1, paragraph a, subparagraph (2), Code 2026, is amended to read as follows:
   (2)  In the record kept by the county auditor, the official bonds of all county officers, elective or appointive, and township clerks.
    Sec. 13.  Section 65.3, Code 2026, is amended to read as follows:
   65.3  Effect.
   If a requisition made under either section 65.1A or section 65.2 be is complied with, both the old and the new security shall be in force; if not, the office shall become and be declared vacant, and the fact shall be certified to the proper officer, to be recorded in the election book or township record.
    Sec. 14.  Section 69.8, subsection 5, Code 2026, is amended by striking the subsection and inserting in lieu thereof the following:
   5.  Appointed township officers.  When a vacancy occurs in the office of township trustee or township clerk, the vacancy shall be filled by appointment by the board of supervisors pursuant to section 359.11.
    Sec. 15.  Section 85.61, subsection 3, paragraph a, Code 2026, is amended to read as follows:
   a.  A person, firm, association, or corporation, state, county, municipal corporation, school corporation, area education agency, township as an employer of volunteer fire fighters and emergency medical care providers only, benefited fire district, and the legal representatives of a deceased employer.
    Sec. 16.  Section 97B.1A, subsection 8, paragraph a, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  Elective officials in positions for which the compensation is on a fee basis, elective officials of school districts, elective officials of townships, and elective officials of other political subdivisions who are in part-time positions. An elective official covered under this section may terminate membership under this chapter by informing the system in writing of the expiration of the member’s term of office or by informing the system of the member’s intent to terminate membership for employment as an elective official and establishing that the member has a bona fide termination of employment from all employment covered under this chapter other than as an elective official and that the member has filed a completed application for benefits form with the system. A county attorney is an employee for purposes of this chapter whether that county attorney is employed on a full-time or part-time basis.
    Sec. 17.  Section 97C.2, subsection 1, Code 2026, is amended to read as follows:
   1.  The term “employee” includes elective and appointive officials of the state or any political subdivision thereof, except elective officials in positions, the compensation for which is on a fee basis, elective officials of school districts, elective officials of townships, and elective officials of other political subdivisions who are in part-time positions. However, a member of a county board of supervisors or a county attorney shall not be deemed to be an elective official in a part-time position, but every member of a county board of supervisors and every county attorney shall be deemed to be an employee under this chapter and is eligible to receive the benefits provided by this chapter to which the member may be entitled as an employee.
    Sec. 18.  Section 165.35, Code 2026, is amended to read as follows:
   165.35  Township County animal board of health.
   The township trustees in such fence viewers appointed pursuant to section 359A.2A in each county are hereby constituted the animal board of health in their respective townships counties and they shall by April 1 of each year, and at such other times as they shall deem advisable, make a survey and report to the department all breeding cattle brought from outside of the county into each township in their respective townships from outside of the county counties.
    Sec. 19.  Section 169C.6, subsection 3, Code 2026, is amended to read as follows:
   3.  If the fence is not erected or maintained as required in section 359A.6, and upon the written request of the board of township trustees, the board of supervisors of the county where the fence is to be erected or maintained shall act in the same manner as the board of township trustees fence viewers under that section, including by erecting or maintaining the fence, ordering payment from a defaulted party, and certifying an amount due to the county treasurer in the same manner as in section 359A.6. The amount due shall include the total costs required to erect or maintain the fence and a penalty equal to five percent of the total costs. The amount shall be placed upon the county system and collected in the same manner as ordinary taxes. Upon certification to the county treasurer, the amount assessed shall be a lien on the parcel until paid.
    Sec. 20.  Section 327G.4, subsection 1, paragraph e, Code 2026, is amended to read as follows:
   e.  Any other type which that the fence viewers of any township the county through which it the fence passes may determine as efficient as any of the above types.
    Sec. 21.  Section 331.248, subsection 4, paragraph a, subparagraph (5), Code 2026, is amended to read as follows:
   (5)  Provide for a method for the governing body or another office to exercise the powers and duties of the township trustees, in lieu of their election or appointment.
    Sec. 22.  Section 331.322, subsection 14, Code 2026, is amended by striking the subsection.
    Sec. 23.  Section 331.324, subsection 1, paragraph o, Code 2026, is amended to read as follows:
   o.  Fix, if not otherwise fixed by state law, and pay the compensation for services of county and township officers and employees if not otherwise fixed by state law and township trustees and clerks.
    Sec. 24.  Section 331.324, Code 2026, is amended by adding the following new subsection:
   NEW SUBSECTION.  7.  An individual performing services for a township is an employee of the county and not of the township.
    Sec. 25.  Section 331.502, subsection 5, Code 2026, is amended to read as follows:
   5.  Have custody of the official bonds of county and township officers as provided in section 64.23.
    Sec. 26.  Section 331.512, subsection 1, paragraph i, Code 2026, is amended to read as follows:
   i.  The levy of taxes certified by the board of trustees of a township as provided in chapters chapter 359 and 360.
    Sec. 27.  Section 331.901, subsection 5, Code 2026, is amended to read as follows:
   5.  A county or township officer or county employee shall not appropriate, give, or loan public funds to or in favor of an institution, school, association, or object that is under ecclesiastical or sectarian management or control unless the public funds are to be utilized for a project or program that benefits the public and does not require any religious or sectarian services, educational programs, or participation requirements.
    Sec. 28.  Section 359.11, Code 2026, is amended by striking the section and inserting in lieu thereof the following:
   359.11  Trustees and clerk to be appointed —— training.
   1.  a.  (1)  Prior to January 1, 2027, the board of supervisors of a county with a population of less than fourteen thousand four hundred eighty-four according to the 2020 federal decennial census shall appoint three registered voters of each township to serve on the board of trustees in each township, whose terms shall begin January 1, 2027. The initial terms of the board of trustees shall be staggered. One appointee under this subparagraph shall serve a term of one year, one appointee under this subparagraph shall serve a term of two years, and one appointee under this subparagraph shall serve a term of three years. This subparagraph is repealed January 1, 2031.
   (2)  Prior to January 1, 2029, the board of supervisors of a county with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall appoint three registered voters of each township to serve on the board of trustees in each township, whose terms shall begin January 1, 2029. The initial terms of the board of trustees shall be staggered. One appointee under this subparagraph shall serve a term of one year, one appointee under this subparagraph shall serve a term of two years, and one appointee under this subparagraph shall serve a term of three years. This subparagraph is repealed January 1, 2033.
   (3)  Prior to January 1, 2031, the board of supervisors of a county with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall appoint three registered voters of each township to serve on the board of trustees in each township, whose terms shall begin January 1, 2031. The initial terms of the board of trustees shall be staggered. One appointee under this subparagraph shall serve a term of one year, one appointee under this subparagraph shall serve a term of two years, and one appointee under this subparagraph shall serve a term of three years. This subparagraph is repealed January 1, 2035.
   b.  A board of trustees in each township shall consist of three registered voters of the township appointed by the board of supervisors to serve three-year terms staggered so that one term expires on January 1 of each year. Prior to the expiration of the term of an appointee to the board of trustees, the board of supervisors shall appoint a registered voter of the township to serve a term of three years beginning January 1.
   2.  The board of supervisors shall appoint a township clerk to serve a term of four years beginning January 1.
   3.  The board of supervisors may remove a person appointed under this section at any time for neglect of duty or maladministration. A vacancy on the board of trustees or of the position of township clerk shall be filled for the unexpired portion of the regular term in the same manner as regular appointments are made.
   4.  Prior to an appointee’s initial term as a township trustee or township clerk, the appointee shall attend training on township budgets and responsibilities. The training shall be offered by the county agriculture extension council created pursuant to section 176A.5. If multiple county agricultural extension councils exist in the same county, the county agricultural extension councils shall coordinate to offer the required training. County agricultural extension councils may collaborate with the department of management and organizations representing county and city governments in producing the content for and presenting the required training. The county agricultural extension council shall notify the board of supervisors when an appointee has attended the required training. If an appointee fails to attend the required training, the board of supervisors shall make a new appointment for the position and the new appointee shall attend the required training prior to taking office.
    Sec. 29.  Section 359.17, subsection 1, Code 2026, is amended to read as follows:
   1.  The board of township trustees in each township shall consist of three registered voters of the township to be appointed as provided in section 359.11. However, in townships with a taxable valuation for property tax purposes of two hundred fifty million dollars or more, the board of township trustees shall consist of five registered voters of the township. The trustees shall act as fence viewers as provided in chapter 359A and shall perform other duties assigned to them by law. The board of trustees shall meet not less than two times a year. At least one of the meetings shall be scheduled to meet the requirements of section 359.49.
    Sec. 30.  Section 359.49, Code 2026, is amended by adding the following new subsection:
   NEW SUBSECTION.  1A.  Prior to adoption and certification of the budget proposed pursuant to this section, the board of trustees shall provide the proposed budget to the board of supervisors. The board of supervisors shall have the option to approve or reject the proposed budget. The board of supervisors shall approve or reject the proposed budget with recommended changes in a timely manner so as to not delay the duties of the board of trustees to adopt a budget and certify taxes by the deadlines provided in this section.
    Sec. 31.  Section 359.50, subsection 1, Code 2026, is amended to read as follows:
   1.  A township budget as finally adopted for the following fiscal year becomes effective July 1. A township budget for the current fiscal year may be amended, with the approval of the board of supervisors, for any of the following purposes:
   a.  To permit the expenditure of unexpended, unencumbered cash balances on hand at the end of the preceding fiscal year which that had not been anticipated in the budget.
   b.  To permit the expenditure of amounts anticipated to be available from sources other than property taxation, and which that had not been anticipated in the budget.
    Sec. 32.  Section 359.51, Code 2026, is amended to read as follows:
   359.51  Separate accounts.
   A township shall keep separate accounts corresponding to the items in the township’s adopted or amended budget. A township shall keep accounts which that provide an accurate and detailed statement of all public funds collected, received, or expended for any township purpose, by any township officer, county employee under the authority of the township, or other person, and which that show the receipt, use, and disposition of all township property.
    Sec. 33.  NEW SECTION.  359.51A  Annual reports.
   By December 31, 2027, and by December 31 of each year thereafter, each board of township trustees shall provide to the department of management, on a form provided by the department of management, a report outlining the township’s finances, accounts, beginning and ending balances, taxes collected, and other information the department of management deems relevant.
    Sec. 34.  Section 359A.2A, subsections 1 and 4, Code 2026, are amended to read as follows:
   1.  The trustees of the township where a controversy arises under this chapter shall serve as fence viewers Each year, the county board of supervisors shall appoint five or seven township trustees from the county to serve as fence viewers for the calendar year. If a fence viewer no longer serves as a township trustee, the fence viewer’s term shall immediately terminate and the county board of supervisors shall appoint a township trustee from the county to serve the unexpired portion of the term. No two appointees shall be a resident of the same township. The fence viewers shall have authority to hear and decide all questions related to matters that are part of the controversy as provided in this chapter.
   4.  Upon the disqualification of the a fence viewer, the remaining trustees county board of supervisors shall appoint a qualified substitute fence viewer to decide each question related to a matter in controversy. If a trustee fence viewer is not remaining, the township clerk county board of supervisors shall appoint three qualified substitute fence viewers to decide each question related to a matter in controversy. However, this subsection does not apply if the township clerk board of supervisors selects a fence viewer as provided in section 359A.14.
    Sec. 35.  Section 359A.2A, subsection 2, paragraph b, Code 2026, is amended to read as follows:
   b.  A fence viewer who has a conflict of interest in deciding a question related to a matter that is part of the controversy is disqualified from participating in the matter. The disqualification shall be made by the election of the fence viewer or unanimous vote of the fence viewers who do not have a conflict of interest in the matter. However, if three or more fence viewers do not have a conflict of interest in the matter, the disqualification shall be made by a majority vote of those fence viewers.
    Sec. 36.  Section 359A.6, Code 2026, is amended to read as follows:
   359A.6  Default —— costs and fees collected.
   If the erecting, rebuilding, or repairing of a fence is not completed within thirty days from and after the time fixed in the order issued under section 359A.4, the board of township trustees acting as fence viewers county board of supervisors shall cause the fence to be erected, rebuilt, and repaired, and the value thereof may be fixed by the fence viewers.  The board of supervisors shall determine fees of the fence viewers. Unless the sum so fixed, together with all fees of the fence viewers caused by the default, is paid to the county treasurer, within ten days after the full amount due is ascertained, or when ordered to pay for an existing fence, and the value thereof is fixed by the fence viewers, and the sum, together with the fees of the fence viewers, remains unpaid by the party in default for ten days, the fence viewers shall certify to the county treasurer the full amount due from the party or parties in default, including all fees and costs assessed by the fence viewers, together with a description of the real estate owned by the party or parties in default along or upon which the said fence exists. The county treasurer shall enter the full amount due upon the county system, and the amount shall be collected in the same manner as ordinary taxes. Upon certification to the county treasurer, the amount assessed shall be a lien on the parcel until paid.
    Sec. 37.  Section 359A.8, Code 2026, is amended to read as follows:
   359A.8  Orders.
   All orders and decisions made by the fence viewers shall be in writing, signed by at least two of them, and filed with the township clerk.  The township clerk shall not collect fees under this section.
    Sec. 38.  Section 359A.14, Code 2026, is amended to read as follows:
   359A.14  Lands in different townships counties.
   When the adjoining lands are situated in different townships in the same or different counties, the clerk of the township board of supervisors of the county of the owner making the application shall select two trustees of the clerk’s township as three fence viewers from its county, and the clerk of the other township one board of supervisors of the other county shall select two fence viewers from that clerk’s township county, who shall possess, in such case, all the powers given to fence viewers in this chapter, but all orders, notices, and valuations and taxation of costs made by them must be recorded in both townships and in the office of the recorder of deeds of each county.
    Sec. 39.  REPEAL.  Sections 39.22, 64.12, 359.10, 359.12, 359.13, 359.46, and 359.47, Code 2026, are repealed.
    Sec. 40.  REPEAL.  Chapter 360, Code 2026, is repealed.
    Sec. 41.  TRANSITION —— ELECTED TOWNSHIP OFFICIALS.
   1.  The term of all elected township officials in all townships in a county with a population of less than fourteen thousand four hundred eighty-four according to the 2020 federal decennial census shall terminate on January 1, 2027. A person serving as a township trustee or township clerk pursuant to chapter 359, Code 2026, may continue serving in that role until January 1, 2027.
   2.  The term of all elected township officials in all townships in a county with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall terminate on January 1, 2029. A person serving as a township trustee or township clerk pursuant to chapter 359, Code 2026, may continue serving in that role until January 1, 2029.
   3.  The term of all elected township officials in all townships in a county with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall terminate on January 1, 2031. A person serving as a township trustee or township clerk pursuant to chapter 359, Code 2026, may continue serving in that role until January 1, 2031.
    Sec. 42.  TRANSITION —— TOWNSHIP EMPLOYEES.
   1.  All employees of a township in a county with a population of less than fourteen thousand four hundred eighty-four according to the 2020 federal decennial census shall be considered employees of the county in which the township is located as of July 1, 2027, without incurring any loss in salary, benefits, or accrued years of service.
   2.  All employees of a township in a county with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall be considered employees of the county in which the township is located as of July 1, 2029, without incurring any loss in salary, benefits, or accrued years of service.
   3.  All employees of a township in a county with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census shall be considered employees of the county in which the township is located as of July 1, 2031, without incurring any loss in salary, benefits, or accrued years of service.
    Sec. 43.  EFFECTIVE DATE.  Except as otherwise provided in this Act, this Act, being deemed of immediate importance, takes effect upon enactment.
    Sec. 44.  EFFECTIVE DATE.  The following take effect January 1, 2027:
   1.  The section of this Act amending section 97B.1A, subsection 8, paragraph “a”.
   2.  The section of this Act amending section 97C.2, subsection 1.
    Sec. 45.  EFFECTIVE DATE.  The following take effect July 1, 2027:
   1.  The section of this Act amending section 85.61, subsection 3, paragraph “a”.
   2.  The section of this Act striking section 331.322, subsection 14.
   3.  The section of this Act amending section 331.324, subsection 1, paragraph “o”.
   4.  The section of this Act enacting section 331.324, subsection 7.
   5.  The section of this Act amending section 331.901, subsection 5.
   6.  The section of this Act amending section 359.51.
   7.  The portion of the section of this Act repealing sections 359.46 and 359.47.
    Sec. 46.  APPLICABILITY.
   1.  The following apply July 1, 2026, to the adoption, certification, and amendment of township budgets for fiscal years beginning on and after July 1, 2027, for townships located in a county with a population of less than fourteen thousand four hundred eighty-four according to the 2020 federal decennial census:
   a.  The section of this Act enacting section 359.49, subsection 1A.
   b.  The section of this Act amending section 359.50, subsection 1.
   2.  The following apply July 1, 2028, to the adoption, certification, and amendment of township budgets for fiscal years beginning on and after July 1, 2029, for townships located in a county with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census:
   a.  The section of this Act enacting section 359.49, subsection 1A.
   b.  The section of this Act amending section 359.50, subsection 1.
   3.  The following apply July 1, 2030, to the adoption, certification, and amendment of township budgets for fiscal years beginning on and after July 1, 2031, for townships located in a county with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census:
   a.  The section of this Act enacting section 359.49, subsection 1A.
   b.  The section of this Act amending section 359.50, subsection 1.
    Sec. 47.  APPLICABILITY.
   1.  a.  For counties with a population of not less than fourteen thousand four hundred eighty-four but not more than fifty-two thousand four hundred three according to the 2020 federal decennial census, except as provided in paragraph “b”, this Act shall apply beginning January 1, 2029.
   b.  (1)  The following shall apply to counties described in paragraph “a” on and after the effective date of the following sections of this Act:
   (a)  The section of this Act amending section 331.512, subsection 1, paragraph “i”.
   (b)  The section of this Act enacting section 359.51A.
   (c)  The section of this Act repealing chapter 360.
   (2)  The following shall apply to counties described in paragraph “a” beginning July 1, 2028:
   (a)  The portion of the section of this Act enacting section 359.11, subsection 1, paragraph “a”, subparagraph (2).
   (b)  The portion of the section of this Act enacting section 359.11, subsection 4.
   (c)  The section of this Act enacting section 359.49, subsection 1A.
   (d)  The section of this Act amending section 359.50, subsection 1.
   (3)  The following shall apply to counties described in paragraph “a” beginning July 1, 2029:
   (a)  The section of this Act amending section 85.61, subsection 3, paragraph “a”.
   (b)  The section of this Act striking section 331.322, subsection 14.
   (c)  The section of this Act amending section 331.324, subsection 1, paragraph “o”.
   (d)  The section of this Act enacting section 331.324, subsection 7.
   (e)  The section of this Act amending section 331.901, subsection 5.
   (f)  The section of this Act amending section 359.51.
   (g)  The portion of the section of this Act repealing sections 359.46 and 359.47.
   c.  Prior to January 1, 2029, the following provisions of law, to the extent such provisions relate to townships, shall apply to the counties described in paragraph “a”:
   (1)  Section 39.3, subsection 7, Code 2026.
   (2)  Section 39.21, subsection 4, Code 2026.
   (3)  Section 39.22, Code 2026.
   (4)  Section 39.27, Code 2026.
   (5)  Section 49.41, subsection 2, paragraph “b”, Code 2026.
   (6)  Section 49.41, subsection 4, Code 2026.
   (7)  Section 50.7, Code 2026.
   (8)  Section 64.1A, subsection 5, Code 2026.
   (9)  Section 64.2, subsection 1, Code 2026.
   (10)  Section 64.3, subsection 3, Code 2026.
   (11)  Section 64.12, Code 2026.
   (12)  Section 64.19, subsection 2, Code 2026.
   (13)  Section 64.19, subsection 4, Code 2026.
   (14)  Section 64.24, subsection 1, paragraph “a”, subparagraph (2), Code 2026.
   (15)  Section 65.3, Code 2026.
   (16)  Section 69.8, subsection 5, Code 2026.
   (17)  Section 97B.1A, subsection 8, paragraph “a”, subparagraph (1), Code 2026.
   (18)  Section 97C.2, subsection 1, Code 2026.
   (19)  Section 165.35, Code 2026.
   (20)  Section 169C.6, subsection 3, Code 2026.
   (21)  Section 327G.4, subsection 1, paragraph “e”, Code 2026.
   (22)  Section 331.248, subsection 4, paragraph “a”, subparagraph (5), Code 2026.
   (23)  Section 331.502, subsection 5, Code 2026.
   (24)  Section 359.10, Code 2026.
   (25)  Section 359.11, Code 2026, except as modified by paragraph “b” of this subsection.
   (26)  Section 359.12, Code 2026.
   (27)  Section 359.13, Code 2026.
   (28)  Section 359.17, subsection 1, Code 2026.
   (29)  Section 359A.2A, subsections 1 and 4, Code 2026.
   (30)  Section 359A.2A, subsection 2, paragraph “b”, Code 2026.
   (31)  Section 359A.6, Code 2026.
   (32)  Section 359A.8, Code 2026.
   (33)  Section 359A.14, Code 2026.
   d.  Prior to July 1, 2029, the following provisions of law, to the extent such provisions relate to townships, shall apply to the counties described in paragraph “a”:
   (1)  Section 85.61, subsection 3, paragraph “a”, Code 2026.
   (2)  Section 331.322, subsection 14, Code 2026.
   (3)  Section 331.324, Code 2026.
   (4)  Section 331.901, subsection 5, Code 2026.
   (5)  Section 359.46, Code 2026.
   (6)  Section 359.47, Code 2026.
   (7)  Section 359.51, Code 2026.
   2.  a.  For counties with a population of more than fifty-two thousand four hundred three according to the 2020 federal decennial census, except as provided in paragraph “b”, this Act shall apply beginning January 1, 2031.
   b.  (1)  The following shall apply to counties described in paragraph “a” on and after the effective date of the following sections of this Act:
   (a)  The section of this Act amending section 331.512, subsection 1, paragraph “i”.
   (b)  The section of this Act enacting section 359.51A.
   (c)  The section of this Act repealing chapter 360.
   (2)  The following shall apply to counties described in paragraph “a” beginning July 1, 2030:
   (a)  The portion of the section of this Act enacting section 359.11, subsection 1, paragraph “a”, subparagraph (3).
   (b)  The portion of the section of this Act enacting section 359.11, subsection 4.
   (c)  The section of this Act enacting section 359.49, subsection 1A.
   (d)  The section of this Act amending section 359.50, subsection 1.
   (3)  The following shall apply to counties described in paragraph “a” beginning July 1, 2031:
   (a)  The section of this Act amending section 85.61, subsection 3, paragraph “a”.
   (b)  The section of this Act striking section 331.322, subsection 14.
   (c)  The section of this Act amending section 331.324, subsection 1, paragraph “o”.
   (d)  The section of this Act enacting section 331.324, subsection 7.
   (e)  The section of this Act amending section 331.901, subsection 5.
   (f)  The section of this Act amending section 359.51.
   (g)  The portion of the section of this Act repealing sections 359.46 and 359.47.
   c.  Prior to January 1, 2031, the following provisions of law, to the extent such provisions relate to townships, shall apply to the counties described in paragraph “a”:
   (1)  Section 39.3, subsection 7, Code 2026.
   (2)  Section 39.21, subsection 4, Code 2026.
   (3)  Section 39.22, Code 2026.
   (4)  Section 39.27, Code 2026.
   (5)  Section 49.41, subsection 2, paragraph “b”, Code 2026.
   (6)  Section 49.41, subsection 4, Code 2026.
   (7)  Section 50.7, Code 2026.
   (8)  Section 64.1A, subsection 5, Code 2026.
   (9)  Section 64.2, subsection 1, Code 2026.
   (10)  Section 64.3, subsection 3, Code 2026.
   (11)  Section 64.12, Code 2026.
   (12)  Section 64.19, subsection 2, Code 2026.
   (13)  Section 64.19, subsection 4, Code 2026.
   (14)  Section 64.24, subsection 1, paragraph “a”, subparagraph (2), Code 2026.
   (15)  Section 65.3, Code 2026.
   (16)  Section 69.8, subsection 5, Code 2026.
   (17)  Section 97B.1A, subsection 8, paragraph “a”, subparagraph (1), Code 2026.
   (18)  Section 97C.2, subsection 1, Code 2026.
   (19)  Section 165.35, Code 2026.
   (20)  Section 169C.6, subsection 3, Code 2026.
   (21)  Section 327G.4, subsection 1, paragraph “e”, Code 2026.
   (22)  Section 331.248, subsection 4, paragraph “a”, subparagraph (5), Code 2026.
   (23)  Section 331.502, subsection 5, Code 2026.
   (24)  Section 359.10, Code 2026.
   (25)  Section 359.11, Code 2026, except as modified by paragraph “b” of this subsection.
   (26)  Section 359.12, Code 2026.
   (27)  Section 359.13, Code 2026.
   (28)  Section 359.17, subsection 1, Code 2026.
   (29)  Section 359A.2A, subsections 1 and 4, Code 2026.
   (30)  Section 359A.2A, subsection 2, paragraph “b”, Code 2026.
   (31)  Section 359A.6, Code 2026.
   (32)  Section 359A.8, Code 2026.
   (33)  Section 359A.14, Code 2026.
   d.  Prior to July 1, 2031, the following provisions of law, to the extent such provisions relate to townships, shall apply to the counties described in paragraph “a”:
   (1)  Section 85.61, subsection 3, paragraph “a”, Code 2026.
   (2)  Section 331.322, subsection 14, Code 2026.
   (3)  Section 331.324, Code 2026.
   (4)  Section 331.901, subsection 5, Code 2026.
   (5)  Section 359.46, Code 2026.
   (6)  Section 359.47, Code 2026.
   (7)  Section 359.51, Code 2026.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to township boards of trustees, including the appointment and duties of township officers and township budgets.
   Under current law, the county board of supervisors is responsible for dividing each county into townships. Townships in Iowa have a board of township trustees that is typically composed of three members who are registered voters of the township. A board of trustees for a township with a taxable valuation for property tax purposes of $250 million or more consists of five registered voters of the township. The township trustees act as fence viewers for the township and perform other duties assigned by law, including funding and maintaining pioneer cemeteries, fire protection services, and emergency medical services, and serving as the township animal board of health. Township trustees are elected to serve four-year terms. A board of trustees is supported by a township clerk, who is elected to serve a four-year term.
   Most provisions of the bill apply to townships depending on the population of the county in which a respective township is located. For townships in counties with populations below 14,484, most provisions of the bill apply to fiscal years beginning on and after July 1, 2027. For townships in counties with populations of at least 14,484 but not more than 52,403, most provisions of the bill apply to fiscal years beginning on and after July 1, 2029. For townships in counties with populations of more than 52,403, most provisions of the bill apply to fiscal years beginning on and after July 1, 2031. The bill contains different effective date and applicability provisions to allow for the transition of certain provisions as they apply to townships in counties of different populations.
   The bill eliminates township trustees as an elected position and instead requires the board of supervisors to appoint three registered voters in each township to serve a three-year term on the board of trustees. The bill eliminates the township clerk as an elected position and instead requires the board of supervisors to appoint a township clerk for a four-year term. Prior to an appointee’s initial term as a township trustee or township clerk, the appointee must attend a training on township budgets and responsibilities offered by the county agriculture extension council in collaboration with the department of management and organizations representing county and city governments.
   The bill requires the board of supervisors to appoint five or seven township trustees in the county to serve as countywide fence viewers and, by operation of law, as a countywide animal board of health. The bill disqualifies a fence viewer with a conflict of interest from participating in a matter without, as provided in current law, requiring a vote of the other fence viewers on whether to disqualify the fence viewer with a conflict of interest. When a matter arises involving land located in two different counties, the bill requires the board of supervisors of the county of the owner making the application to select three fence viewers and the board of supervisors from the other county to select two fence viewers, who together shall perform all duties of the fence viewers.
   A board of township trustees is responsible for adopting and certifying a township budget. Prior to adoption and certification of the budget, the bill requires the board of township trustees to provide the proposed budget to the board of supervisors for approval. The board of supervisors must accept or reject the proposed budget with recommended changes in a timely manner so as to not delay the duties of the board of township trustees in adopting a budget and certifying taxes by the deadlines provided in Code section 359.49. The bill requires a board of township trustees to obtain the approval of the board of supervisors prior to amending an adopted budget.
   Under the bill, each board of township trustees shall provide to the department of management a report outlining certain financial information by December 31, 2027, and by December 31 each year thereafter. This provision applies to all townships upon enactment.
   The bill repeals Code chapter 360, which governs the building or acquisition of public halls to serve as township halls. This repeal applies to all townships upon enactment.
   The bill terminates the term of all elected township officials in all townships in this state on January 1 of the applicable year. A person serving as a township trustee or township clerk pursuant to current law may continue serving in that role until January 1 of that year.
   Current law requires the board of supervisors to fix the compensation for services for county and township officers and employees if not otherwise fixed by state law. The bill specifies that the board of supervisors shall fix the compensation for services of township trustees and clerks, and states that a person performing services for a township is an employee of the county and not of the township.
   Under current law, each employee whose employment commences after July 4, 1953, or any publicly elected official of the state or any of its political subdivisions shall become a member of the Iowa public employees’ retirement system (IPERS) upon the first day in which such employee is employed. The term “employee” includes elective officials of townships. The bill removes elective officials of townships from the definition of “employee” for purposes of IPERS.
   Current law authorizes IPERS to enter into an agreement with the federal security administration or its successor (currently the United States social security administration) for the purpose of extending the benefits of the federal old-age and survivors’ insurance system to employees of the state or any political subdivision thereof with respect to services specified in such agreement that constitute “employment”. The agreement must provide that benefits will be provided for employees whose services are covered by the agreement, and their dependents and survivors, on the same basis as though such services constituted employment within the meaning of Tit. II of the federal Social Security Act, and the state will pay to the secretary of the treasury contributions with respect to wages. All services that constitute employment and are performed in the employ of the state, or any political subdivision, by employees of the state, or of any political subdivision, shall be covered by the agreement. The term “employee” includes elective and appointive officials of the state or any political subdivision thereof, except elective officials in positions, the compensation for which is on a fee basis, elective officials of school districts, elective officials of townships, and elective officials of other political subdivisions who are in part-time positions. The bill provides that the term “employee” includes elective and appointive officials of the state or any political subdivision thereof, except elective officials in positions, the compensation for which is on a fee basis, elective officials of school districts, and elective officials of other political subdivisions who are in part-time positions. Current law provides that the term “political subdivision” includes an instrumentality of the state of Iowa, of one or more of its political subdivisions, or of the state and one or more of its political subdivisions, but only if such instrumentality is a juristic entity that is legally separate and distinct from the state or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the state or subdivisions.