Senate
Study
Bill
3009
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
LOCAL
GOVERNMENT
BILL
BY
CHAIRPERSON
WEBSTER)
A
BILL
FOR
An
Act
relating
to
duties
of
certain
political
subdivisions,
1
including
duties
of
fence
viewers,
stewardship
of
certain
2
cemeteries,
and
provision
of
fire
protection
and
emergency
3
medical
services,
and
including
transition
and
effective
4
date
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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DIVISION
I
1
FENCE
VIEWERS
2
Section
1.
Section
165.35,
Code
2026,
is
amended
to
read
as
3
follows:
4
165.35
Township
County
animal
board
of
health.
5
The
township
trustees
in
such
fence
viewers
appointed
6
pursuant
to
section
359A.2A
in
each
county
are
hereby
7
constituted
the
animal
board
of
health
in
their
respective
8
townships
counties
and
they
shall
by
April
1
of
each
year
,
and
9
at
such
other
times
as
they
shall
deem
advisable,
make
a
survey
10
and
report
to
the
department
all
breeding
cattle
brought
from
11
outside
of
the
county
into
each
township
in
their
respective
12
townships
from
outside
of
the
county
counties
.
13
Sec.
2.
Section
169C.6,
subsection
3,
Code
2026,
is
amended
14
to
read
as
follows:
15
3.
If
the
fence
is
not
erected
or
maintained
as
required
16
in
section
359A.6
,
and
upon
the
written
request
of
the
board
17
of
township
trustees,
the
board
of
supervisors
of
the
county
18
where
the
fence
is
to
be
erected
or
maintained
shall
act
in
19
the
same
manner
as
the
board
of
township
trustees
under
that
20
section,
including
by
erecting
erect
or
maintaining
maintain
21
the
fence,
ordering
order
payment
from
a
defaulted
party,
and
22
certifying
certify
an
amount
due
to
the
county
treasurer
in
23
the
same
manner
as
in
section
359A.6
.
The
amount
due
shall
24
include
the
total
costs
required
to
erect
or
maintain
the
fence
25
and
a
penalty
equal
to
five
percent
of
the
total
costs.
The
26
amount
shall
be
placed
upon
the
county
system
and
collected
in
27
the
same
manner
as
ordinary
taxes.
Upon
certification
to
the
28
county
treasurer,
the
amount
assessed
shall
be
a
lien
on
the
29
parcel
until
paid.
30
Sec.
3.
Section
327G.4,
subsection
1,
paragraph
e,
Code
31
2026,
is
amended
to
read
as
follows:
32
e.
Any
other
type
which
that
the
fence
viewers
of
any
33
township
the
county
through
which
it
the
fence
passes
may
34
determine
as
efficient
as
any
of
the
above
types.
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Sec.
4.
Section
359A.2,
Code
2026,
is
amended
to
read
as
1
follows:
2
359A.2
Trimming
and
cutting
back.
3
If
said
fence
be
hedge,
the
owner
thereof
shall
trim
or
4
cut
it
back
twice
during
each
calendar
year,
the
first
time
5
during
the
month
of
June
and
the
last
time
during
the
month
of
6
September,
to
within
five
feet
from
the
ground,
unless
such
7
owners
otherwise
agree
in
writing
to
be
filed
with
and
recorded
8
by
the
township
clerk
county
recorder
.
9
Sec.
5.
Section
359A.2A,
subsections
1
and
4,
Code
2026,
are
10
amended
to
read
as
follows:
11
1.
The
trustees
of
the
township
where
a
controversy
arises
12
under
this
chapter
shall
serve
as
fence
viewers
The
county
13
board
of
supervisors
shall
appoint
five
eligible
electors
from
14
the
county
to
serve
as
fence
viewers.
No
two
appointees
shall
15
be
a
resident
of
the
same
township
.
The
fence
viewers
shall
16
have
authority
to
hear
and
decide
all
questions
related
to
17
matters
that
are
part
of
the
controversy
as
provided
in
this
18
chapter
.
19
4.
Upon
the
disqualification
of
the
a
fence
viewer,
20
the
remaining
trustees
county
board
of
supervisors
shall
21
appoint
a
qualified
substitute
fence
viewer
to
decide
each
22
question
related
to
a
matter
in
controversy.
If
a
trustee
23
fence
viewer
is
not
remaining,
the
township
clerk
county
24
board
of
supervisors
shall
appoint
three
qualified
substitute
25
fence
viewers
to
decide
each
question
related
to
a
matter
in
26
controversy.
However,
this
subsection
does
not
apply
if
the
27
township
clerk
board
of
supervisors
selects
a
fence
viewer
as
28
provided
in
section
359A.14
.
29
Sec.
6.
Section
359A.2A,
subsection
2,
paragraph
b,
Code
30
2026,
is
amended
to
read
as
follows:
31
b.
A
fence
viewer
who
has
a
conflict
of
interest
in
32
deciding
a
question
related
to
a
matter
that
is
part
of
the
33
controversy
is
disqualified
from
participating
in
the
matter.
34
The
disqualification
shall
be
made
by
the
election
of
the
fence
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viewer
or
unanimous
vote
of
the
fence
viewers
who
do
not
have
a
1
conflict
of
interest
in
the
matter.
However,
if
three
or
more
2
fence
viewers
do
not
have
a
conflict
of
interest
in
the
matter,
3
the
disqualification
shall
be
made
by
a
majority
vote
of
those
4
fence
viewers.
5
Sec.
7.
Section
359A.6,
Code
2026,
is
amended
to
read
as
6
follows:
7
359A.6
Default
——
costs
and
fees
collected.
8
If
the
erecting,
rebuilding,
or
repairing
of
a
fence
is
not
9
completed
within
thirty
days
from
and
after
the
time
fixed
in
10
the
order
issued
under
section
359A.4
,
the
board
of
township
11
trustees
acting
as
fence
viewers
county
board
of
supervisors
12
shall
cause
the
fence
to
be
erected,
rebuilt,
and
repaired,
and
13
the
value
thereof
may
be
fixed
by
the
fence
viewers.
Unless
14
the
sum
so
fixed,
together
with
all
fees
of
the
fence
viewers
15
caused
by
the
default,
is
paid
to
the
county
treasurer,
within
16
ten
days
after
the
full
amount
due
is
ascertained,
or
when
17
ordered
to
pay
for
an
existing
fence,
and
the
value
thereof
is
18
fixed
by
the
fence
viewers,
and
the
sum,
together
with
the
fees
19
of
the
fence
viewers,
remains
unpaid
by
the
party
in
default
20
for
ten
days,
the
fence
viewers
shall
certify
to
the
county
21
treasurer
the
full
amount
due
from
the
party
or
parties
in
22
default,
including
all
fees
and
costs
assessed
by
the
fence
23
viewers,
together
with
a
description
of
the
real
estate
owned
24
by
the
party
or
parties
in
default
along
or
upon
which
the
said
25
fence
exists.
The
county
treasurer
shall
enter
the
full
amount
26
due
upon
the
county
system,
and
the
amount
shall
be
collected
27
in
the
same
manner
as
ordinary
taxes.
Upon
certification
to
28
the
county
treasurer,
the
amount
assessed
shall
be
a
lien
on
29
the
parcel
until
paid.
30
Sec.
8.
Section
359A.8,
Code
2026,
is
amended
to
read
as
31
follows:
32
359A.8
Orders.
33
All
orders
and
decisions
made
by
the
fence
viewers
shall
be
34
in
writing,
signed
by
at
least
two
of
them,
and
filed
with
the
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township
clerk
county
recorder
.
The
county
recorder
shall
not
1
collect
fees
under
this
section.
2
Sec.
9.
Section
359A.10,
Code
2026,
is
amended
to
read
as
3
follows:
4
359A.10
Entry
and
record
of
orders.
5
Such
orders,
decisions,
notices,
and
returns
shall
be
6
entered
of
record
at
length
by
the
township
clerk,
and
a
copy
7
thereof
certified
by
the
township
clerk
to
the
county
recorder,
8
who
shall
record
the
same
in
the
recorder’s
office
in
the
9
manner
specified
in
sections
558.49
and
558.52
,
and
index
such
10
record
in
the
name
of
each
adjoining
owner
as
grantor
to
the
11
other.
The
county
recorder
shall
collect
fees
specified
in
12
section
331.604
.
13
Sec.
10.
Section
359A.14,
Code
2026,
is
amended
to
read
as
14
follows:
15
359A.14
Lands
in
different
townships
counties
.
16
When
the
adjoining
lands
are
situated
in
different
townships
17
in
the
same
or
different
counties,
the
clerk
of
the
township
18
board
of
supervisors
of
the
county
of
the
owner
making
the
19
application
shall
select
two
trustees
of
the
clerk’s
township
20
as
fence
viewers
from
its
county
,
and
the
clerk
of
the
other
21
township
board
of
supervisors
of
the
other
county
shall
select
22
one
fence
viewer
from
that
clerk’s
township
county
,
who
shall
23
possess,
in
such
case,
all
the
powers
given
to
fence
viewers
24
in
this
chapter
,
but
all
orders,
notices,
and
valuations
25
and
taxation
of
costs
made
by
them
must
be
recorded
in
both
26
townships
and
in
the
office
of
the
recorder
of
deeds
of
each
27
county.
28
Sec.
11.
Section
359A.23,
Code
2026,
is
amended
to
read
as
29
follows:
30
359A.23
Appeal.
31
Any
person
affected
by
an
order
or
decision
of
the
fence
32
viewers
may
appeal
to
the
district
court
by
filing
with
the
33
clerk
of
said
court
a
notice
of
appeal
within
twenty
days
34
after
the
rendition
of
the
order
or
decision
appealed
from
and
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filing
an
appeal
bond
in
an
amount
approved
by
the
township
1
clerk
county
recorder
.
The
township
clerk
county
recorder
,
2
after
recording
the
original
papers,
shall
thereupon
file
them
3
in
the
office
of
the
clerk
of
the
district
court,
certifying
4
them
to
be
such,
and
the
clerk
shall
docket
them,
entitling
the
5
applicant
or
petitioner
as
plaintiff,
and
it
shall
stand
for
6
trial
as
other
cases.
7
Sec.
12.
REPEAL.
Sections
359.17
and
359A.25,
Code
2026,
8
are
repealed.
9
DIVISION
II
10
CEMETERIES
AND
OTHER
PUBLIC
SPACES
11
Sec.
13.
Section
331.325,
Code
2026,
is
amended
to
read
as
12
follows:
13
331.325
Control
and
maintenance
of
pioneer
and
other
14
cemeteries
——
cemetery
commission.
15
1.
As
used
in
this
section
,
“pioneer
cemetery”
means
a
16
cemetery
where
there
have
been
twelve
or
fewer
burials
in
the
17
preceding
fifty
years.
18
2.
Each
county
board
of
supervisors
may
shall
adopt
19
an
ordinance
assuming
jurisdiction
and
control
of
pioneer
20
cemeteries
and
all
other
cemeteries
in
the
county
under
the
21
jurisdiction
of
township
trustees
as
of
the
effective
date
of
22
this
section
of
this
Act
.
The
board
shall
exercise
the
powers
23
and
duties
of
township
trustees
relating
to
the
maintenance
24
in
sections
359.37
through
359.40
and
chapter
523I,
and
shall
25
maintain
and
repair
of
all
cemeteries
in
the
county
as
provided
26
in
sections
359.28
through
359.40
except
that
the
board
shall
27
not
certify
a
tax
levy
pursuant
to
section
359.30
or
359.33
and
28
except
that
the
maintenance
and
repair
of
all
cemeteries
under
29
the
jurisdiction
of
the
county
including
pioneer
cemeteries
30
shall
be
paid
from
the
county
general
fund
,
unless
a
city
31
has
assumed
jurisdiction
over
a
cemetery
located
in
the
32
county
or
if
there
is
a
private
organization
that
oversees
33
the
maintenance
and
repair
of
a
cemetery
in
the
county
.
The
34
maintenance
and
improvement
program
for
a
pioneer
cemetery
may
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include
restoration
and
management
of
native
prairie
grasses
1
and
wildflowers.
2
3.
a.
In
lieu
of
management
of
the
cemeteries,
the
The
3
board
of
supervisors
may
create,
by
ordinance,
a
cemetery
4
commission
to
assume
jurisdiction
and
management
of
the
pioneer
5
cemeteries
in
the
county.
The
ordinance
shall
delineate
the
6
number
of
commissioners,
the
appointing
authority,
the
term
7
of
office,
officers,
employees,
organizational
matters,
rules
8
of
procedure,
compensation
and
expenses,
and
other
matters
9
deemed
pertinent
by
the
board.
The
board
may
delegate
any
10
power
and
duties
duty
relating
to
cemeteries
that
may
otherwise
11
be
exercised
by
township
trustees
pursuant
to
sections
359.28
12
through
359.40
to
the
cemetery
commission
except
the
commission
13
shall
not
certify
a
tax
levy
pursuant
to
section
359.30
or
14
359.33
and
except
that
the
expenses
of
the
cemetery
commission
15
shall
be
paid
from
the
county
general
fund
the
maintenance
and
16
repair
of
cemeteries
but
such
powers
and
duties
shall
include
17
those
in
sections
359.37
through
359.40
and
chapter
523I
.
18
b.
The
cemetery
commission,
once
created,
may
continue
to
19
assume
jurisdiction
and
management
of
a
cemetery
that
would
20
no
longer
qualify
as
a
pioneer
cemetery
due
to
recent
burials
21
if
the
cemetery
qualified
as
a
pioneer
cemetery
upon
or
after
22
creation
of
the
cemetery
commission.
The
choice
to
continue
23
retaining
jurisdiction
and
control
of
a
cemetery
that
no
longer
24
qualifies
as
a
pioneer
cemetery
shall
be
made
jointly
between
25
the
county
board
of
supervisors
and
the
cemetery
commission.
26
c.
The
board
of
supervisors
and
the
cemetery
commission
may
27
jointly
decide
to
allow
the
cemetery
commission
to
care
for
28
any
cemetery
that
had
between
thirteen
and
twenty-four
burials
29
within
the
previous
fifty
years.
However,
a
A
cemetery
that
30
had
thirteen
or
more
burials
within
the
previous
fifty
years
31
shall
not
be
considered
a
pioneer
cemetery.
32
d.
A
cemetery
that
does
not
otherwise
qualify
to
be
33
under
the
jurisdiction
and
control
of
a
county
board
of
34
supervisors
or
county
cemetery
commission
may
designate
a
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portion
of
the
cemetery
as
a
pioneer
section
if
at
least
fifty
1
percent
of
the
burials
in
that
portion
occurred
at
least
one
2
hundred
years
prior
to
the
designation.
Upon
approval
by
the
3
cemetery,
the
county
board
of
supervisors,
and
the
county
4
cemetery
commission,
the
county
cemetery
commission
may
use
5
its
resources
to
restore
and
maintain
the
pioneer
section
of
6
the
cemetery
as
though
that
section
was
a
pioneer
cemetery.
7
However,
a
cemetery
with
a
designated
pioneer
section
and
8
the
pioneer
section
itself
shall
not
be
considered
a
pioneer
9
cemetery.
10
4.
Notwithstanding
sections
359.30
and
359.33
,
the
costs
of
11
management,
repair,
and
maintenance
of
pioneer
cemeteries
shall
12
be
paid
from
the
county
general
fund.
The
county
may
levy
13
a
tax
not
to
exceed
six
and
three-fourths
cents
per
thousand
14
dollars
of
assessed
value
of
taxable
property
for
deposit
into
15
a
designated
cemetery
fund.
Moneys
in
a
county’s
cemetery
fund
16
shall
be
used
to
improve,
maintain,
and
repair
all
cemeteries
17
under
the
jurisdiction
of
the
county.
This
tax
shall
be
18
separate
from
other
county
levies
and
shall
not
be
used
for
any
19
other
purpose.
Moneys
in
the
cemetery
fund
shall
not
revert
20
and
may
be
saved
for
capital
expenses.
21
5.
a.
A
county,
a
city,
or
a
cemetery
commission,
if
22
created
under
subsection
3,
may
enter
into
agreements
with
23
other
counties,
cities,
or
cemetery
commissions
pursuant
to
24
chapter
28E
to
fulfill
the
duties
of
this
section.
25
b.
(1)
If
an
agreement
under
chapter
28E
is
created
26
pursuant
to
paragraph
“a”
,
each
participating
county
or
city
27
shall
levy
the
same
tax,
not
to
exceed
six
and
three-fourths
28
cents
per
one
thousand
dollars
assessed
value
on
all
taxable
29
property.
Revenues
from
taxes
levied
pursuant
to
this
30
paragraph
shall
be
jointly
used
among
all
cemeteries
under
the
31
jurisdiction
of
the
participating
counties
and
cities.
32
(2)
Taxes
levied
by
a
city
pursuant
to
this
paragraph
shall
33
be
deposited
in
a
designated
cemetery
fund,
shall
be
separate
34
from
other
city
levies,
and
shall
not
be
used
for
any
other
35
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purpose.
Moneys
in
a
city’s
cemetery
fund
shall
not
revert
and
1
may
be
saved
for
capital
expenses.
2
Sec.
14.
Section
331.402,
subsection
2,
paragraph
c,
Code
3
2026,
is
amended
to
read
as
follows:
4
c.
Levy
within
a
township
the
county
at
a
rate
not
to
exceed
5
the
rate
permitted
under
sections
359.30
and
359.33
section
6
331.325
for
the
care
and
maintenance
of
cemeteries
,
if
the
7
township
officials
fail
to
levy
the
tax
as
needed
.
8
Sec.
15.
Section
359.37,
Code
2026,
is
amended
to
read
as
9
follows:
10
359.37
Regulations.
11
1.
The
trustees,
board
of
directors,
or
other
officers
12
having
the
custody
and
control
of
any
cemetery
in
this
state,
13
board
of
supervisors
shall
have
power,
subject
to
the
bylaws
14
and
regulations
of
such
cemetery,
to
do
all
of
the
following:
15
a.
To
enclose,
improve,
and
adorn
the
ground
of
such
16
cemetery.
17
b.
To
construct
avenues
in
the
cemetery.
18
c.
To
erect
proper
buildings
for
the
use
of
the
cemetery.
19
d.
To
prescribe
rules
for
the
improving
or
adorning
the
20
lots
in
the
cemetery
or
for
the
erection
of
monuments
or
other
21
memorials
of
the
dead
upon
the
lots.
22
e.
To
prohibit
any
use,
division,
improvement,
or
adornment
23
of
a
lot
which
the
trustees,
directors,
or
officers
that
the
24
board
of
supervisors
may
deem
improper.
25
2.
The
trustees
board
of
supervisors
,
after
such
land
26
has
been
advertised
for
sealed
bids
by
the
trustees
board
27
of
supervisors
,
shall
have
authority
to
sell
and
dispose
28
of
any
lands
or
parcels
of
lands
previously
dedicated
for
29
cemetery
purposes
and
which
that
are
no
longer
necessary
for
30
such
purposes,
for
the
reason
that
no
burials
are
being
made
31
in
the
cemetery.
However,
any
portion
of
the
cemetery
in
32
which
burials
have
been
made
shall
be
kept
and
maintained
by
33
the
trustees
board
of
supervisors
.
The
proceeds
from
such
34
sales
shall
be
deposited
in
the
tax
county’s
cemetery
fund
35
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established
in
accordance
with
section
359.30
331.325
,
to
be
1
used
for
the
purposes
of
that
fund.
2
Sec.
16.
Section
359.38,
Code
2026,
is
amended
to
read
as
3
follows:
4
359.38
Watchpersons
appointed.
5
Such
trustees,
directors,
or
other
officers
The
board
of
6
supervisors
may
appoint
as
many
day
and
night
watchpersons
7
of
their
its
cemetery
grounds
as
they
may
think
it
deems
8
expedient
,
and
such
.
Such
watchpersons,
and
also
all
their
9
sextons,
superintendents,
gardeners,
and
agents,
stationed
10
upon
or
near
said
grounds
are
hereby
authorized
to
take
and
11
subscribe
to
an
oath
of
office
as
provided
in
section
63.10
.
12
Sec.
17.
Section
359.39,
Code
2026,
is
amended
to
read
as
13
follows:
14
359.39
Ex
officio
police
officers.
15
Upon
the
taking
of
such
an
oath
as
provided
in
section
16
359.38
,
such
watchpersons,
sextons,
superintendents,
gardeners,
17
and
agents
shall
have
and
exercise
all
powers
of
police
18
officers
within
and
adjacent
to
the
cemetery
grounds
and
each
19
shall
have
power
to
arrest
any
and
all
persons
engaged
in
20
violating
the
laws
of
this
state,
and
to
bring
any
such
person
21
so
offending
before
any
judicial
magistrate
,
to
be
dealt
with
22
according
to
law.
23
Sec.
18.
Section
359.40,
Code
2026,
is
amended
to
read
as
24
follows:
25
359.40
Cemeteries
——
plats
——
records.
26
Where
When
there
is
located
in
any
township
one
or
more
27
cemeteries,
the
owner
of
the
same
any
such
cemetery
,
or
28
any
party
owning
an
interest
therein,
may
cause
the
same
29
that
cemetery
to
be
surveyed,
platted,
and
laid
out
into
30
subdivisions
and
lots,
numbering
the
same
that
cemetery
by
31
progressive
numbers,
giving
the
length
and
breadth,
also
and
32
providing
the
location
with
reference
to
known
or
permanent
33
monuments
to
be
made.
The
plat
shall
accurately
describe
all
34
the
subdivisions
of
the
tract
of
land
used,
or
designed
to
be
35
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used
as
a
cemetery,
and
shall
be
recorded
in
the
office
of
the
1
county
recorder
,
and
filed
with
and
recorded
by
the
township
2
clerk,
and
preserved
by
the
township
clerk
among
the
records
3
of
the
office
.
4
Sec.
19.
Section
523I.508,
subsections
1,
4,
and
5,
Code
5
2026,
are
amended
to
read
as
follows:
6
1.
Political
subdivisions
as
trustees.
Counties,
cities,
7
irrespective
of
their
form
of
government,
and
boards
of
8
trustees
of
cities
to
whom
the
management
of
municipal
9
cemeteries
has
been
transferred
by
ordinance
,
and
civil
10
townships
wholly
outside
of
any
city,
are
trustees
in
11
perpetuity,
and
are
required
to
accept,
receive,
and
expend
12
all
moneys
and
property
donated
or
left
to
them
by
bequest
for
13
perpetual
care,
and
that
portion
of
interment
space
sales
or
14
permanent
charges
made
against
interment
spaces
which
that
15
has
been
set
aside
in
a
perpetual
care
fund
for
which
there
16
is
no
other
acting
trustee,
shall
be
used
in
caring
for
the
17
property
of
the
donor
or
lot
owner
who
by
purchase
or
otherwise
18
has
provided
for
the
perpetual
care
of
an
interment
space
in
19
any
cemetery,
or
in
accordance
with
the
terms
of
the
donation,
20
bequest,
or
agreement
for
sale
and
purchase
of
an
interment
21
space,
and
the
money
or
property
thus
received
shall
be
used
22
for
no
other
purpose.
On
and
after
the
effective
date
of
this
23
Act,
a
county
shall
assume
trusteeship
previously
held
by
a
24
township
within
the
county
under
this
section,
and
the
county
25
shall
acquire
all
duties
and
property
relating
to
cemeteries
26
previously
held
by
such
township.
27
4.
Delegates
to
conventions.
A
township
county
having
one
28
or
more
cemeteries
under
its
control
may
designate
up
to
two
29
officials
from
each
cemetery
as
delegates
to
attend
meetings
30
of
cemetery
officials,
and
certain
expenses
of
the
delegates
31
not
exceeding
twenty-five
dollars
for
each
delegate,
including
32
association
dues,
may
be
paid
out
of
the
cemetery
fund
of
the
33
township
county
.
34
5.
Subscribing
to
publications.
The
cemetery
officials
of
35
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every
township
county
having
a
cemetery
under
its
control
may
1
subscribe
to
one
or
more
publications
devoted
exclusively
to
2
cemetery
management,
and
the
subscriptions
may
be
paid
out
of
3
the
cemetery
fund
of
the
township
county
.
4
Sec.
20.
Section
523I.508,
subsection
3,
paragraph
a,
Code
5
2026,
is
amended
to
read
as
follows:
6
a.
Before
any
part
of
the
principal
may
be
invested
or
7
used,
the
county,
city,
or
board
of
trustees
of
a
city
to
whom
8
the
management
of
a
municipal
cemetery
has
been
transferred
9
by
ordinance
,
or
civil
township
shall,
by
resolution,
accept
10
the
moneys
described
in
subsection
1
and,
by
resolution,
11
shall
provide
for
the
payment
of
interest
annually
to
the
12
appropriate
fund,
or
to
the
cemetery,
or
the
person
in
charge
13
of
the
cemetery,
to
be
used
in
caring
for
or
maintaining
the
14
individual
property
of
the
donor
in
the
cemetery,
or
interment
15
spaces
which
that
have
been
sold
if
provision
was
made
for
16
perpetual
care,
all
in
accordance
with
the
terms
of
the
17
donation
or
bequest,
or
the
terms
of
the
sale
or
purchase
of
an
18
interment
space.
19
Sec.
21.
REPEAL.
Sections
331.424B,
359.28,
359.29,
20
359.30,
359.31,
359.32,
359.33,
359.34,
359.35,
359.36,
and
21
523I.403,
Code
2026,
are
repealed.
22
DIVISION
III
23
FIRE
PROTECTION
SERVICES
AND
EMERGENCY
MEDICAL
SERVICES
24
Sec.
22.
Section
20.3,
subsection
11,
paragraphs
b
and
e,
25
Code
2026,
are
amended
to
read
as
follows:
26
b.
A
marshal
or
police
officer
of
a
city
,
township,
or
27
special-purpose
district
or
authority
who
is
a
member
of
a
paid
28
police
department.
29
e.
A
permanent
or
full-time
fire
fighter
of
a
city
,
30
township,
or
special-purpose
district
or
authority
who
is
a
31
member
of
a
paid
fire
department.
32
Sec.
23.
Section
28E.31,
subsection
4,
Code
2026,
is
amended
33
to
read
as
follows:
34
4.
For
purposes
of
this
section
,
“municipality”
means
a
35
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city,
county,
township,
benefited
fire
district,
or
agency
1
formed
under
this
chapter
and
authorized
by
law
to
provide
2
emergency
services.
3
Sec.
24.
Section
28E.32,
subsection
4,
Code
2026,
is
amended
4
to
read
as
follows:
5
4.
For
purposes
of
this
section
,
“municipality”
means
a
6
city,
county,
township,
benefited
fire
district,
or
agency
7
formed
under
this
chapter
and
authorized
by
law
to
provide
8
emergency
services.
9
Sec.
25.
Section
28E.41,
subsection
3,
paragraph
a,
Code
10
2026,
is
amended
to
read
as
follows:
11
a.
A
county,
city,
fire
district,
or
school
district
12
may
expend
funds
or
issue
general
obligation
bonds
for
the
13
payment
of
its
share
of
the
cost
of
constructing,
acquiring,
14
furnishing,
operating,
or
maintaining
a
joint
public
building
15
pursuant
to
subsection
1
.
Section
28E.16
shall
apply
regarding
16
a
single
election
to
be
authorized
by
the
board
of
supervisors,
17
city
council,
governing
body
of
a
fire
district,
and
board
of
18
directors
of
a
school
district,
in
the
event
that
a
single
19
bond
issue
throughout
the
overlapping
or
contiguous
areas,
20
or
noncontiguous
cities
located
in
the
same
county
or
cities
21
located
in
contiguous
counties,
is
contemplated.
If
separate
22
bond
issues
are
authorized
by
the
governing
body
of
a
county,
23
city,
fire
district,
or
school
district
for
its
respective
24
share
of
the
cost
of
the
joint
public
building,
the
applicable
25
bonding
provisions
of
chapters
74
,
75
,
296
,
298
,
331
,
357B
,
26
359
,
and
384
shall
apply.
With
regard
to
any
issuance
of
27
bonds
pursuant
to
this
section
,
a
proposition
to
authorize
an
28
issuance
of
bonds
by
a
county,
city,
fire
district,
or
school
29
district
shall
be
deemed
carried
or
adopted
if
the
vote
in
30
favor
of
the
proposition
is
equal
to
at
least
sixty
percent
31
of
the
vote
cast
for
and
against
the
proposition
in
each
32
participating
county,
city,
fire
district,
or
school
district.
33
Sec.
26.
Section
28E.42,
subsection
2,
Code
2026,
is
amended
34
to
read
as
follows:
35
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2.
Two
or
more
fire
districts
may
enter
an
agreement
1
pursuant
to
this
chapter
for
the
purpose
of
financing
projects
2
for
which
debt
obligations
may
be
or
have
been
incurred
3
pursuant
to
chapter
74
,
75
,
331
,
357B
,
359
,
or
384
.
For
4
purposes
of
this
section
,
“fire
district”
means
any
governmental
5
entity
which
that
provides
fire
protection
services.
6
Sec.
27.
Section
28J.1,
subsection
8,
Code
2026,
is
amended
7
to
read
as
follows:
8
8.
“Governmental
agency”
means
a
department,
division,
9
or
other
unit
of
state
government
of
this
state
or
any
10
other
state,
city,
county,
township,
or
other
governmental
11
subdivision,
or
any
other
public
corporation
or
agency
created
12
under
the
laws
of
this
state,
any
other
state,
the
United
13
States,
or
any
department
or
agency
thereof,
or
any
agency,
14
commission,
or
authority
established
pursuant
to
an
interstate
15
compact
or
agreement
or
combination
thereof.
16
Sec.
28.
Section
29C.22,
subsection
1,
paragraph
a,
Code
17
2026,
is
amended
to
read
as
follows:
18
a.
This
compact
is
made
and
entered
into
by
and
between
19
the
participating
emergency
management
commissions
established
20
pursuant
to
section
29C.9
,
counties,
cities,
and
political
21
subdivisions
which
that
enact
this
compact.
For
the
purposes
22
of
this
agreement,
the
term
“participating
governments”
means
23
emergency
management
commissions,
counties,
cities,
townships,
24
and
other
political
subdivisions
of
the
state
which
that
25
have
not,
through
ordinance
or
resolution
of
the
governing
26
body,
acted
to
withdraw
from
this
compact.
The
inclusion
of
27
emergency
management
commissions
in
the
term
“participating
28
governments”
shall
not
convey
taxing
authority
or
other
legal
29
authority
to
emergency
management
commissions
that
is
not
30
otherwise
granted
in
this
chapter
.
31
Sec.
29.
Section
34A.3,
subsection
1,
paragraph
a,
32
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
33
(1)
Each
political
subdivision
of
the
state
having
a
public
34
safety
agency
serving
territory
within
the
county
and
each
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local
emergency
management
agency
as
defined
in
section
29C.2
1
operating
within
the
area
is
entitled
to
voting
membership
on
2
the
joint
911
service
board.
For
the
purposes
of
this
section
,
3
a
township
that
operates
a
volunteer
fire
department
providing
4
fire
protection
services
to
the
township,
or
a
city
which
that
5
provides
fire
protection
services
through
the
operation
of
a
6
volunteer
fire
department
not
financed
through
city
government
,
7
shall
be
considered
a
political
subdivision
of
the
state
8
having
a
public
safety
agency
serving
territory
within
the
9
county.
Each
private
safety
agency
operating
within
the
area
10
is
entitled
to
nonvoting
membership
on
the
board.
11
Sec.
30.
Section
34A.3,
subsection
1,
paragraph
a,
12
subparagraph
(2),
Code
2026,
is
amended
by
striking
the
13
subparagraph.
14
Sec.
31.
Section
85.61,
subsection
3,
paragraph
a,
Code
15
2026,
is
amended
to
read
as
follows:
16
a.
A
person,
firm,
association,
or
corporation,
state,
17
county,
municipal
corporation,
school
corporation,
area
18
education
agency,
township
as
an
employer
of
volunteer
fire
19
fighters
and
emergency
medical
care
providers
only,
benefited
20
fire
district,
and
the
legal
representatives
of
a
deceased
21
employer.
22
Sec.
32.
Section
85.61,
subsection
11,
Code
2026,
is
amended
23
to
read
as
follows:
24
11.
“Volunteer
fire
fighter”
means
any
active
member
of
25
an
organized
volunteer
fire
department
in
this
state
and
any
26
other
person
performing
services
as
a
volunteer
fire
fighter
27
for
a
municipality
,
township,
or
benefited
fire
district
at
28
the
request
of
the
chief
or
other
person
in
command
of
the
29
fire
department
of
the
municipality
,
township,
or
benefited
30
fire
district,
or
of
any
other
officer
of
the
municipality
,
31
township,
or
benefited
fire
district
having
authority
to
demand
32
such
service,
and
who
is
not
a
full-time
member
of
a
paid
fire
33
department.
A
person
performing
such
services
shall
not
be
34
classified
as
a
casual
employee.
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Sec.
33.
Section
100.2,
Code
2026,
is
amended
to
read
as
1
follows:
2
100.2
Duties
of
fire
officials.
3
The
chief
of
the
fire
department
or
the
chief’s
designee
4
of
every
city
or
township
in
which
a
fire
department
is
5
established
or
the
chief
of
the
fire
department
or
the
chief’s
6
designee
responding
to
every
township
fire
where
there
is
a
7
contract
for
fire
protection
in
effect
other
fire
protection
8
services
entity
who
is
the
primary
responder
for
a
reported
9
fire
shall
designate
a
fire
official
to
investigate
into
the
10
cause,
origin
,
and
circumstances
of
every
that
fire
occurring
11
in
the
city
or
township
by
which
property
has
been
destroyed
or
12
damaged
or
which
that
results
in
bodily
injury
to
a
person,
and
13
determine
whether
the
fire
was
the
result
of
natural
causes,
14
negligence
,
or
design.
The
state
fire
marshal
may
assist
in
15
the
investigation
or
may
direct
the
investigation
if
the
fire
16
marshal
finds
it
necessary.
17
Sec.
34.
Section
100B.21,
subsection
5,
Code
2026,
is
18
amended
to
read
as
follows:
19
5.
“Municipality”
means
a
city,
county,
township,
benefited
20
fire
district,
or
agency
authorized
by
law
to
provide
emergency
21
response
services.
22
Sec.
35.
Section
101.8,
Code
2026,
is
amended
to
read
as
23
follows:
24
101.8
Assistance
by
local
officials.
25
The
chief
fire
prevention
officer
of
every
city
or
village
26
having
an
established
fire
prevention
department,
the
chief
of
27
the
fire
department
of
every
other
city
or
village
in
which
28
a
fire
department
is
established,
the
mayor
of
every
city
in
29
which
no
fire
department
exists,
the
township
clerk
of
every
30
township
outside
the
limits
of
any
city
or
village
and
all
31
other
local
officials
upon
whom
fire
prevention
duties
are
32
imposed
by
law
shall
assist
the
director
in
the
enforcement
of
33
the
rules.
34
Sec.
36.
Section
102.1,
Code
2026,
is
amended
to
read
as
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follows:
1
102.1
Definition.
2
As
used
in
this
chapter
,
“fire
department”
means
the
fire
3
department
of
a
city
,
township,
or
benefited
fire
district.
4
Sec.
37.
Section
233.1,
subsection
2,
paragraph
e,
Code
5
2026,
is
amended
to
read
as
follows:
6
e.
“Fire
department”
means
a
paid
or
volunteer
fire
7
protection
service
provided
by
a
benefited
fire
district
under
8
chapter
357B
or
by
a
county
,
or
municipality
or
township
,
or
9
a
private
corporate
organization
that
has
a
valid
contract
to
10
provide
fire
protection
service
for
a
benefited
fire
district,
11
county,
municipality,
township,
or
governmental
agency.
12
Sec.
38.
Section
321.423,
subsection
1,
paragraph
b,
Code
13
2026,
is
amended
to
read
as
follows:
14
b.
“Fire
department”
means
a
paid
or
volunteer
fire
15
protection
service
provided
by
a
benefited
fire
district
under
16
chapter
357B
or
by
a
county
,
or
municipality
or
township
,
or
17
a
private
corporate
organization
that
has
a
valid
contract
to
18
provide
fire
protection
service
for
a
benefited
fire
district,
19
county,
municipality,
township
or
governmental
agency.
20
Sec.
39.
Section
331.385,
Code
2026,
is
amended
by
striking
21
the
section
and
inserting
in
lieu
thereof
the
following:
22
331.385
Powers
and
duties
relating
to
emergency
services.
23
1.
A
county
shall
provide,
through
the
establishment
of
24
an
emergency
response
district
pursuant
to
chapter
357J,
fire
25
protection
service
and
emergency
medical
service
for
any
26
township
located
in
the
unincorporated
area
of
the
county
that
27
is
not
already
served
through
a
fire
district
established
28
pursuant
to
chapter
357B,
another
emergency
response
district,
29
an
entity
created
pursuant
to
an
agreement
entered
into
under
30
chapter
28E,
or
a
contract
with
another
county
or
city.
31
2.
If
a
township
provided
fire
protection
outside
of
the
32
county’s
boundaries
up
to
and
including
the
effective
date
of
33
this
section
of
this
Act,
the
county
shall
continue
to
provide
34
fire
protection
to
that
area
for
at
least
ninety
days
after
the
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assumption
of
such
obligations,
after
which
point
the
county
in
1
which
the
receiving
township
is
located
shall
provide
services
2
pursuant
to
subsection
1.
3
3.
A
county
may
allow
another
entity
to
provide
fire
4
protection
services
to
a
township
in
an
unincorporated
area
of
5
the
county.
Such
township
may
be
removed
from
an
emergency
6
response
district
only
after
the
county
and
the
entity
7
providing
fire
protection
services
enter
into
an
agreement
for
8
such
services.
9
4.
Fire
protection
service
and
emergency
medical
service
10
that
is
not
provided
through
an
emergency
response
district
11
established
as
required
by
subsection
1
shall
be
paid
from
the
12
emergency
services
fund
of
the
county
as
authorized
in
section
13
331.424C.
14
Sec.
40.
Section
331.424C,
Code
2026,
is
amended
to
read
as
15
follows:
16
331.424C
Emergency
services
fund.
17
A
county
that
is
providing
fire
protection
service
or
18
emergency
medical
service
to
a
township
pursuant
to
section
19
331.385
shall
establish
an
emergency
services
fund
and
may
20
certify
taxes
for
levy
in
the
township
not
to
exceed
the
21
amounts
authorized
in
section
359.43
,
Code
2026
.
The
county
22
has
the
authority
to
use
a
portion
of
the
taxes
levied
and
23
deposited
in
the
fund
for
the
purpose
of
accumulating
moneys
to
24
carry
out
the
purposes
of
section
359.43,
subsection
4
.
25
Sec.
41.
Section
357B.5,
subsection
1,
Code
2026,
is
amended
26
to
read
as
follows:
27
1.
Upon
petition
of
a
number
of
registered
voters
residing
28
in
a
district
at
least
equal
to
thirty-five
percent
of
the
29
property
taxpayers
in
the
district,
the
board
of
supervisors
30
may
dissolve
a
benefited
fire
district
and
dispose
of
any
31
remaining
property,
the
proceeds
of
which
shall
first
be
32
applied
against
any
outstanding
obligation
of
the
district.
33
Any
remaining
balance
shall
be
applied
as
a
tax
credit
for
34
the
property
owners
of
the
district.
However,
except
as
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provided
in
subsection
2
,
if
all
or
a
part
of
a
district
is
1
annexed,
the
board
of
supervisors
may
transfer
the
remaining
2
property
and
balance
to
the
city
which
that
annexed
the
3
territory.
The
board
of
supervisors
shall
continue
to
levy
4
an
annual
tax
during
the
time
the
district
is
being
dissolved
5
and
after
the
dissolution
of
a
district,
not
to
exceed
sixty
6
and
three-fourths
cents
per
thousand
dollars
of
assessed
7
value
of
the
taxable
property
of
the
district,
until
all
8
outstanding
obligations
of
the
district
are
paid.
Except
as
9
otherwise
provided
in
subsection
2
,
the
board
of
supervisors
10
shall
negotiate
agreements
necessary
to
provide
continued
fire
11
protection
to
the
benefited
fire
district
area
during
the
time
12
the
district
is
being
dissolved
and
after
dissolution,
and
13
shall
continue
to
levy
an
annual
tax
to
fund
such
agreements,
14
until
such
time
as
the
township
trustees
board
of
supervisors
15
of
the
county
in
which
the
township
where
the
benefited
fire
16
district
is
located
begin
begins
to
provide
fire
protection
17
service
as
required
by
section
359.42
331.385
.
18
Sec.
42.
Section
357B.7,
Code
2026,
is
amended
to
read
as
19
follows:
20
357B.7
Exchange
of
territory.
21
The
trustees
of
a
benefited
fire
district
may
exchange
22
territory
with
the
trustees
of
a
township
board
of
supervisors
23
of
a
county
to
provide
fire
protection
services
by
agreement.
24
The
agreement
shall
provide
for
the
satisfaction
of
any
25
outstanding
obligation
to
which
the
affected
territory
is
26
subject,
the
disposition
of
property
affected
by
the
exchange,
27
the
effective
date
of
the
exchange,
and
any
other
matter
deemed
28
necessary
to
carry
out
the
exchange.
The
agreement
shall
be
29
filed
with
the
county
recorder
and
auditor
of
each
county
in
30
which
the
exchanged
property
is
located.
31
Sec.
43.
Section
357B.18,
Code
2026,
is
amended
to
read
as
32
follows:
33
357B.18
Detachment
of
land
from
district.
34
The
trustees
of
a
township
board
of
supervisors
,
after
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notice
and
a
public
hearing,
may
withdraw
the
a
township
or
1
part
of
the
a
township
from
a
benefited
fire
district.
Notice
2
of
the
time,
date
,
and
place
of
the
hearing
shall
be
published
3
at
least
two
weeks
before
the
hearing
in
a
newspaper
having
4
general
circulation
within
the
any
affected
township.
The
5
notice
shall
also
identify
the
area
to
be
withdrawn.
After
the
6
hearing
on
the
proposed
withdrawal,
the
township
trustees
board
7
of
supervisors
,
by
majority
vote,
may
withdraw
the
township
or
8
a
part
of
the
township
from
the
benefited
fire
district.
If
9
the
township
trustees
take
board
of
supervisors
takes
final
10
action
to
withdraw
on
or
before
March
1
of
a
fiscal
year,
the
11
effective
date
of
the
withdrawal
is
the
following
July
1.
12
However,
if
final
action
to
withdraw
is
taken
after
March
1,
13
the
withdrawal
is
not
effective
until
July
1
of
the
following
14
calendar
year.
If
bonds
issued
under
section
357B.4
are
15
outstanding
at
the
time
of
withdrawal,
the
board
of
supervisors
16
shall
continue
to
levy
an
annual
tax
against
the
taxable
17
property
being
withdrawn
to
pay
its
share
of
the
outstanding
18
obligation
of
the
district
relating
to
those
bonds.
19
Sec.
44.
Section
357J.2,
subsection
3,
Code
2026,
is
amended
20
to
read
as
follows:
21
3.
“Governmental
entity”
means
a
county
,
or
city
,
or
22
township
.
23
Sec.
45.
Section
357J.10,
Code
2026,
is
amended
to
read
as
24
follows:
25
357J.10
Approval
of
district
property
budget
——
tax
levy.
26
Annually,
the
commission
shall
propose
the
levy
of
a
tax
of
27
not
more
than
one
dollar
and
sixty
and
three-quarters
a
budget
28
to
each
governmental
entity
within
the
district
for
approval.
29
The
budget
must
be
approved
by
each
governmental
entity
before
30
taking
effect,
and
shall
be
funded
by
an
equal
tax
rate
among
31
all
governmental
entities,
not
to
exceed
seventy-five
cents
per
32
one
thousand
dollars
of
assessed
value
on
all
taxable
property
33
within
the
district.
A
proposed
property
tax
levy
rate
shall
34
not
be
approved
by
the
commission
unless
two-thirds
of
the
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commission’s
members
are
present
when
the
proposed
property
1
tax
levy
rate
is
approved.
The
commission
shall
hold
a
public
2
hearing
within
thirty
days
of
the
commission’s
approval
of
a
3
proposed
property
tax
levy
rate
to
receive
public
comment.
4
Notice
of
the
hearing
shall
be
given
by
publication
in
a
5
newspaper
of
general
circulation
within
the
district
and
shall
6
be
posted
in
a
public
place
in
each
city
within
the
district
no
7
less
than
ten
days
before
the
public
hearing.
The
notice
shall
8
include
the
commission’s
proposed
property
tax
levy
rate,
the
9
reason
for
the
tax,
and
the
time
when
and
the
place
where
the
10
hearing
shall
be
held.
The
commission
shall
be
considered
a
11
municipality
for
purposes
of
adopting
and
certifying
a
budget
12
pursuant
to
chapter
24
and
shall
set
the
property
tax
levy
rate
13
no
more
than
ten
days
following
the
public
hearing.
The
tax
14
shall
be
set
to
raise
only
the
amount
needed.
The
commission
15
shall
have
exclusive
tax-levying
authority
for
the
district
16
This
section
shall
not
be
construed
to
require
a
governmental
17
entity
to
approve
a
proposed
budget
without
scrutiny
.
18
Sec.
46.
Section
357J.12,
subsection
1,
Code
2026,
is
19
amended
to
read
as
follows:
20
1.
The
commission
may
purchase,
own,
rent,
or
maintain
21
fire
and
emergency
medical
services
apparatus
or
equipment
22
within
the
state
or
outside
the
territorial
jurisdiction
23
and
boundary
limits
of
this
state,
provide
housing
for
such
24
apparatus
and
equipment,
provide
fire
protection
service
and
25
emergency
medical
service
and
facilities,
and
may
certify
26
for
levy
an
annual
tax
propose
a
budget
to
each
governmental
27
entity
within
the
district
as
provided
in
section
357J.10
.
28
The
commission
may
purchase
material,
employ
fire
protection
29
service
personnel,
emergency
medical
service
personnel,
and
30
other
personnel,
and
may
perform
all
other
acts
necessary
to
31
properly
maintain
and
operate
the
district.
The
commission
may
32
contract
under
chapter
28E
with
any
city
or
county
or
public
33
or
private
agency
that
is
not
a
member
of
the
district
for
34
the
purpose
of
providing
fire
protection
service
or
emergency
35
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medical
service
under
this
chapter
.
The
commissioners
are
1
allowed
necessary
expenses
in
the
discharge
of
their
duties.
2
Sec.
47.
Section
357J.15,
Code
2026,
is
amended
to
read
as
3
follows:
4
357J.15
Cities
within
the
district.
5
If
a
city
is
included
in
a
district,
the
maximum
tax
levy
6
authorized
for
the
general
fund
of
that
city
under
section
7
384.1
shall
be
reduced
by
the
amount
of
the
tax
rate
levied
8
within
the
city
by
the
district
levy
rate
approved
for
the
9
district
pursuant
to
section
357J.10
.
Such
city
shall
not
be
10
responsible
for
providing
fire
protection
service
and
emergency
11
medical
service
as
provided
in
section
364.16
,
and
shall
have
12
no
liability
for
the
method,
manner,
or
means
by
which
the
13
district
provides
the
fire
protection
service
and
emergency
14
medical
service.
15
Sec.
48.
Section
357J.17,
Code
2026,
is
amended
to
read
as
16
follows:
17
357J.17
Transition
——
township
emergency
medical
services
tax
18
discontinued.
19
When
the
boundary
lines
of
the
district
include
all
or
20
a
portion
of
a
township
county
and
the
district
county
has
21
certified
a
tax
levy
for
portions
of
the
county
within
the
22
township
district
for
the
purpose
of
fire
protection
service
23
and
emergency
medical
service
pursuant
to
section
357J.10
,
the
24
township
trustees
county
shall
no
longer
levy
the
tax
provided
25
by
section
359.43
422D.5
in
that
portion
of
the
township
county
26
provided
services
by
the
district.
Any
indebtedness
incurred
27
for
the
purposes
of
sections
359.42
through
359.45
chapter
422D
28
for
a
service
now
provided
by
the
district
shall
be
assumed
by
29
the
district.
Such
township
county
shall
not
be
responsible
30
for
providing
fire
protection
service
and
emergency
medical
31
service
as
provided
in
section
359.42
331.385
for
the
portion
32
of
the
township
county
within
the
district,
and
shall
have
33
no
liability
for
the
method,
manner,
or
means
by
which
the
34
district
provides
the
fire
protection
service
and
emergency
35
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medical
service.
1
Sec.
49.
Section
357J.18,
Code
2026,
is
amended
to
read
as
2
follows:
3
357J.18
Transition
——
emergency
medical
services
district
4
taxes
discontinued.
5
When
the
boundary
lines
of
the
emergency
response
6
district
include
all
or
a
portion
of
an
emergency
medical
7
services
district
under
chapter
357F
or
chapter
357G
and
the
8
governmental
entities
within
the
emergency
response
district
9
has
have
certified
a
tax
to
be
levied
on
property
located
10
within
the
emergency
medical
services
district
for
the
purpose
11
of
fire
protection
and
emergency
medical
service
pursuant
12
to
section
357J.10
,
the
emergency
medical
services
district
13
trustees
shall
no
longer
levy
the
taxes
authorized
in
section
14
357F.8
or
section
357G.8
in
that
portion
of
such
emergency
15
medical
services
district
that
is
provided
services
by
the
16
emergency
response
district.
Any
indebtedness
incurred
by
17
an
emergency
medical
services
district
under
chapter
357F
18
or
chapter
357G
for
a
service
now
provided
by
the
emergency
19
response
district
shall
be
assumed
by
the
emergency
response
20
district.
21
Sec.
50.
Section
670.4,
subsection
1,
paragraph
k,
Code
22
2026,
is
amended
to
read
as
follows:
23
k.
A
claim
based
upon
or
arising
out
of
an
act
or
omission
24
of
a
municipality
in
connection
with
an
emergency
response
25
including
but
not
limited
to
acts
or
omissions
in
connection
26
with
emergency
response
communications
services.
For
the
27
purposes
of
this
paragraph,
“municipality”
includes
a
nonprofit
28
corporation
that
delivers
such
emergency
response
services
on
29
behalf
of
a
city,
county,
township,
or
benefited
fire
district
30
pursuant
to
a
written
contract.
The
city,
county,
township,
31
or
benefited
fire
district
shall
file
the
written
contract
and
32
any
amendment,
modification,
or
notice
of
termination
of
the
33
contract
in
an
electronic
format
with
the
secretary
of
state
34
within
thirty
days
of
the
effective
date
of
the
contract,
35
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amendment,
modification,
or
termination
in
a
manner
specified
1
by
the
secretary
of
state.
2
Sec.
51.
REPEAL.
Sections
359.42,
359.43,
and
359.45,
Code
3
2026,
are
repealed.
4
DIVISION
IV
5
CONFORMING
CHANGES
6
Sec.
52.
Section
4.1A,
subsection
4,
Code
2026,
is
amended
7
to
read
as
follows:
8
4.
Any
state
department
or
subunit
of
a
department,
or
any
9
political
subdivision
of
the
state
including
a
city,
county,
10
township,
or
school
district
that
collects
vital
statistics
for
11
the
purpose
of
complying
with
state
antidiscrimination
laws,
12
or
for
the
purpose
of
gathering
accurate
state
public
health,
13
crime,
economic,
or
other
data,
shall
identify
the
sex
of
each
14
person
included
in
the
collected
data
as
either
male
or
female.
15
Sec.
53.
Section
6A.5,
Code
2026,
is
amended
to
read
as
16
follows:
17
6A.5
Right
to
purchase.
18
Whenever
the
power
to
condemn
private
property
for
a
19
public
use
is
granted
to
any
officer,
board,
commission,
or
20
other
official,
or
to
any
county
,
township,
or
municipality,
21
such
grant
shall,
unless
otherwise
declared,
be
construed
as
22
granting
authority
to
the
officer,
board,
or
official
body
23
having
jurisdiction
over
the
matter,
to
acquire,
at
its
fair
24
market
value,
and
from
the
parties
having
legal
authority
to
25
convey,
such
right
as
would
be
acquired
by
condemnation.
26
Sec.
54.
Section
6B.2,
subsection
1,
paragraph
b,
Code
2026,
27
is
amended
to
read
as
follows:
28
b.
By
the
county
attorney,
when
the
damages
are
payable
from
29
funds
disbursed
by
the
county
or
by
any
township
.
30
Sec.
55.
Section
8G.3,
subsection
9,
Code
2026,
is
amended
31
to
read
as
follows:
32
9.
“Taxing
jurisdiction”
means
a
political
subdivision
33
of
the
state
with
the
authority
to
levy
taxes.
Taxing
34
jurisdiction
“Taxing
jurisdiction”
includes
but
is
not
limited
35
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to
a
city,
a
county,
or
a
school
district
,
and
a
township
.
1
Sec.
56.
Section
11.6,
subsection
3,
Code
2026,
is
amended
2
to
read
as
follows:
3
3.
A
township
or
city
for
which
audits
are
not
required
4
under
subsection
1
may
contract
with
or
employ
the
auditor
5
of
state
or
certified
public
accountants
for
an
audit
or
6
examination
of
its
financial
transactions
and
condition
of
its
7
funds.
Upon
receipt
of
an
application
requesting
an
audit
by
8
one
hundred
or
more
taxpayers,
or
if
there
are
fewer
than
six
9
hundred
sixty-seven
taxpayers
in
the
township
or
city,
then
by
10
fifteen
percent
of
the
taxpayers,
the
township
or
city
shall
11
forward
a
copy
of
the
application
to
the
auditor
of
state
for
12
a
determination
of
whether
the
auditor
of
state
will
require
13
an
audit
or
examination.
If
the
auditor
of
state
determines
14
that
an
examination
may
be
conducted
instead
of
an
audit,
the
15
auditor
of
state
shall
determine
the
scope
of
the
examination.
16
Payment
for
the
audit
or
examination
shall
be
made
from
the
17
proper
public
funds
of
the
township
or
city.
18
Sec.
57.
Section
12C.1,
subsection
2,
paragraph
e,
19
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
20
(1)
The
moneys
of
the
state
or
a
political
subdivision
21
or
instrumentality
of
the
state
including
a
county,
22
school
corporation,
special
district,
drainage
district,
23
unincorporated
town
or
township,
municipality,
or
municipal
24
corporation
or
any
agency,
board,
or
commission
of
the
state
25
or
a
political
subdivision.
Moneys
of
the
state
include
26
moneys
which
are
transmitted
to
a
depositary
for
purposes
of
27
completing
an
electronic
financial
transaction
pursuant
to
28
section
159.35
.
29
Sec.
58.
Section
12C.4,
Code
2026,
is
amended
to
read
as
30
follows:
31
12C.4
Location
of
depositories.
32
Deposits
by
the
treasurer
of
state
shall
be
in
depositories
33
located
in
this
state;
by
a
county
officer
or
county
34
public
hospital
officer
or
merged
area
hospital
officer,
35
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in
depositories
located
in
the
county
or
in
an
adjoining
1
county
within
this
state;
by
a
memorial
hospital
treasurer,
2
in
a
depository
located
within
this
state
,
which
shall
be
3
selected
by
the
memorial
hospital
treasurer
and
approved
by
4
the
memorial
hospital
commission;
by
a
city
treasurer
or
other
5
city
financial
officer,
in
depositories
located
in
the
county
6
in
which
the
city
is
located
or
in
an
adjoining
county,
but
7
if
there
is
no
depository
in
the
county
in
which
the
city
is
8
located
or
in
an
adjoining
county
then
in
any
other
depository
9
located
in
this
state
,
which
shall
be
selected
as
a
depository
10
by
the
city
council;
by
a
school
treasurer
or
by
a
school
11
secretary
in
a
depository
within
this
state
,
which
shall
be
12
selected
by
the
board
of
directors
or
the
trustees
of
the
13
school
district
;
by
a
township
clerk
in
a
depository
located
14
within
this
state
which
shall
be
selected
by
the
township
15
clerk
and
approved
by
the
trustees
of
the
township
.
However,
16
deposits
may
be
made
in
depositories
outside
of
Iowa
for
the
17
purpose
of
paying
principal
and
interest
on
bonded
indebtedness
18
of
any
municipality
when
the
deposit
is
made
not
more
than
ten
19
days
before
the
date
the
principal
or
interest
becomes
due.
20
Further,
the
treasurer
of
state
may
maintain
an
account
or
21
accounts
outside
the
state
of
Iowa
for
the
purpose
of
providing
22
custodial
services
for
the
state
and
state
retirement
fund
23
accounts.
Deposits
made
for
the
purpose
of
completing
an
24
electronic
financial
transaction
pursuant
to
section
8.89
or
25
331.427
may
be
made
in
any
depository
located
in
this
state.
26
Sec.
59.
Section
15.291,
subsection
5,
Code
2026,
is
amended
27
to
read
as
follows:
28
5.
“Political
subdivision”
means
a
city,
county,
township,
29
or
school
district.
30
Sec.
60.
Section
15E.167,
subsection
1,
paragraph
d,
Code
31
2026,
is
amended
to
read
as
follows:
32
d.
“Political
subdivision”
means
a
city
,
or
county
,
or
33
township
.
34
Sec.
61.
Section
19.1,
subsection
6,
Code
2026,
is
amended
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to
read
as
follows:
1
6.
“State
entity”
means
the
state,
including
but
not
limited
2
to
a
state
agency,
department,
division,
board,
commission,
3
institution,
or
authority;
a
city;
a
county;
a
township;
or
any
4
other
political
subdivision
or
special
district
in
this
state
5
as
established
pursuant
to
state
or
local
law.
6
Sec.
62.
Section
22.1,
subsection
1,
Code
2026,
is
amended
7
to
read
as
follows:
8
1.
“Government
body”
means
this
state,
or
any
county,
9
city,
township,
school
corporation,
political
subdivision,
10
tax-supported
district,
nonprofit
corporation
other
than
a
11
fair
conducting
a
fair
event
as
provided
in
chapter
174
,
12
whose
facilities
or
indebtedness
are
supported
in
whole
or
13
in
part
with
property
tax
revenue
and
which
is
licensed
to
14
conduct
pari-mutuel
wagering
pursuant
to
chapter
99D
;
the
15
governing
body
of
a
drainage
or
levee
district
as
provided
in
16
chapter
468
,
including
a
board
as
defined
in
section
468.3
,
17
regardless
of
how
the
district
is
organized;
or
other
entity
18
of
this
state,
or
any
branch,
department,
board,
bureau,
19
commission,
council,
committee,
official,
or
officer
of
any
of
20
the
foregoing
or
any
employee
delegated
the
responsibility
for
21
implementing
the
requirements
of
this
chapter
.
22
Sec.
63.
Section
22.1,
subsection
3,
paragraph
a,
Code
2026,
23
is
amended
to
read
as
follows:
24
a.
“Public
records”
includes
all
records,
documents,
tape,
25
or
other
information,
stored
or
preserved
in
any
medium,
of
or
26
belonging
to
this
state
or
any
county,
city,
township,
school
27
corporation,
political
subdivision,
nonprofit
corporation
other
28
than
a
fair
conducting
a
fair
event
as
provided
in
chapter
174
,
29
whose
facilities
or
indebtedness
are
supported
in
whole
or
in
30
part
with
property
tax
revenue
and
which
is
licensed
to
conduct
31
pari-mutuel
wagering
pursuant
to
chapter
99D
,
or
tax-supported
32
district
in
this
state,
or
any
branch,
department,
board,
33
bureau,
commission,
council,
or
committee
of
any
of
the
34
foregoing.
35
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Sec.
64.
Section
22A.1,
subsection
2,
paragraph
b,
Code
1
2026,
is
amended
to
read
as
follows:
2
b.
A
political
subdivision
of
the
state,
including
but
not
3
limited
to
a
county,
city,
township,
village,
school
district,
4
or
community
college
merged
area.
5
Sec.
65.
Section
24.2,
subsections
5
and
7,
Code
2026,
are
6
amended
to
read
as
follows:
7
5.
“Municipality”
means
a
public
body
or
corporation
8
that
has
power
to
levy
or
certify
a
tax
or
sum
of
money
to
9
be
collected
by
taxation,
except
a
county,
city,
drainage
10
district,
township,
or
road
district.
11
7.
The
word
“tax”
shall
mean
any
general
or
special
tax
12
levied
against
persons,
property,
or
business,
for
public
13
purposes
as
provided
by
law
,
but
shall
not
include
any
14
special
assessment
nor
any
tax
certified
or
levied
by
township
15
trustees
.
16
Sec.
66.
Section
25.6,
Code
2026,
is
amended
to
read
as
17
follows:
18
25.6
Claims
by
state
against
municipalities.
19
The
state
appeal
board
may
investigate
and
collect
claims
20
which
that
the
state
has
against
municipal
or
political
21
corporations
in
the
state
including
counties,
cities,
22
townships,
and
school
corporations.
The
board
shall
refer
any
23
such
claim
to
the
attorney
general,
when
the
claim
has
not
24
been
promptly
paid,
and
if
the
attorney
general
is
not
able
25
to
collect
the
full
amount
of
the
claim,
the
attorney
general
26
shall
fully
investigate
and
report
to
the
state
appeal
board
27
findings
of
fact
and
conclusions
of
law,
together
with
any
28
recommendation
as
to
the
claim.
Thereafter
the
state
appeal
29
board
may
effect
a
compromise
settlement
with
the
debtor
in
an
30
amount
and
under
terms
as
the
board
deems
just
and
equitable
31
in
view
of
the
findings
and
conclusions
reported
to
it.
If
32
the
state
appeal
board
is
unable
to
collect
a
claim
in
full
or
33
effect
what
it
has
determined
to
be
a
fair
compromise,
it
shall
34
deliver
the
claim
to
the
attorney
general
for
action
as
the
35
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attorney
general
shall
determine.
When
a
claim
is
compromised
1
by
the
state
appeal
board,
the
board
shall
file
with
the
2
department
of
management
and
the
department
of
administrative
3
services
a
statement
as
to
the
settlement,
together
with
a
4
true
copy
of
the
agreement
of
settlement,
and
if
in
settlement
5
an
amount
less
than
the
face
amount
is
accepted
in
full,
the
6
proper
entries
shall
be
made
in
the
books
of
the
department
of
7
management,
the
department
of
administrative
services,
and
the
8
auditor
of
state
showing
the
amount
of
the
claim,
the
amount
of
9
the
settlement,
and
the
amount
charged
off.
10
Sec.
67.
Section
25B.3,
subsection
1,
Code
2026,
is
amended
11
to
read
as
follows:
12
1.
“Political
subdivision”
means
a
city,
county,
township,
13
or
school
district.
14
Sec.
68.
Section
29E.1,
subsection
1,
paragraph
a,
15
subparagraph
(1),
subparagraph
division
(b),
Code
2026,
is
16
amended
to
read
as
follows:
17
(b)
A
city
,
or
county
,
or
township
.
18
Sec.
69.
Section
37.21,
Code
2026,
is
amended
to
read
as
19
follows:
20
37.21
Joint
memorials.
21
Any
city
may
join
with
the
county
or
township
in
which
such
22
city
is
located
in
the
joint
erection
or
purchase
of
memorial
23
buildings
or
monuments
and
suitable
ground
and
equipment
24
therefor,
and
the
maintenance
thereof,
providing
the
council
25
of
such
city
and
the
board
of
supervisors
of
such
county
or
26
the
township
trustees
can
so
agree
,
but
in
.
In
cases
where
in
27
which
commissioners
have
already
been
appointed
under
section
28
37.9
,
such
agreement
shall
be
between
such
commissioners,
29
but
if
only
one
of
such
parties
has
appointed
commissioners,
30
then
such
agreement
shall
be
between
the
commissioners
31
already
appointed
and
the
council
of
such
city
or
the
board
of
32
supervisors
of
such
county
or
the
township
trustees
,
as
the
33
case
may
be.
34
Sec.
70.
Section
39.3,
subsection
7,
Code
2026,
is
amended
35
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_____
to
read
as
follows:
1
7.
“General
election”
means
the
biennial
election
for
2
national
or
state
officers,
members
of
Congress
and
of
the
3
general
assembly,
county
and
township
officers,
and
for
the
4
choice
of
other
officers
or
the
decision
of
questions
as
5
provided
by
law.
6
Sec.
71.
Section
39.21,
subsection
4,
Code
2026,
is
amended
7
by
striking
the
subsection.
8
Sec.
72.
Section
39.27,
Code
2026,
is
amended
to
read
as
9
follows:
10
39.27
Qualifications
for
public
office.
11
Any
person
elected
to
an
office
under
the
laws
of
this
state
12
shall
be
an
eligible
elector.
At
the
time
an
elected
official
13
takes
office
the
official
shall
be
a
resident
of
the
state,
14
district,
county,
township,
city,
or
ward
by
or
for
which
the
15
person
was
elected,
or
in
which
the
duties
of
the
office
are
16
to
be
exercised.
An
elected
official
shall
continue
to
be
a
17
resident
of
the
state,
district,
county,
township,
city,
or
18
ward
by
or
for
which
the
person
was
elected,
or
in
which
the
19
duties
of
the
office
are
to
be
exercised
for
the
duration
of
20
the
term
of
office.
This
section
shall
not
apply
to
United
21
States
senators
or
representatives
in
Congress
or
to
members
22
of
the
general
assembly.
23
Sec.
73.
Section
49.41,
subsection
2,
paragraph
b,
Code
24
2026,
is
amended
to
read
as
follows:
25
b.
When
the
state
commissioner
receives
notice
from
the
26
county
commissioner
that
a
candidate
for
a
state
or
federal
27
office
has
also
been
nominated
for
a
county
or
township
office,
28
the
state
commissioner
shall
amend
the
certificate
issued
29
pursuant
to
section
43.73
and
notify
the
commissioners
of
any
30
other
counties
to
whom
the
candidate’s
name
was
originally
31
certified
and
instruct
them
to
remove
the
candidate’s
name
from
32
the
ballot
in
those
counties.
33
Sec.
74.
Section
49.41,
subsection
4,
Code
2026,
is
amended
34
by
striking
the
subsection.
35
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_____
Sec.
75.
Section
50.7,
Code
2026,
is
amended
to
read
as
1
follows:
2
50.7
Error
on
county
office
——
township
office
.
3
If,
in
case
of
such
excess,
the
vote
of
the
precinct
where
4
the
error
occurred
would
change
the
result
as
to
a
county
5
office
if
the
person
appearing
to
be
elected
were
deprived
of
6
so
many
votes,
then
the
election
shall
be
set
aside
as
to
that
7
person
in
that
precinct,
and
a
new
election
ordered
therein;
8
but
no
person
who
was
not
a
registered
voter
in
that
precinct
9
at
the
time
of
the
general
election
shall
be
allowed
to
vote
at
10
such
special
election.
If
the
error
occurs
in
relation
to
an
11
office
of
a
city,
school
district,
township,
or
of
any
special
12
district
whose
elections
may
be
conducted
under
this
chapter
,
13
the
governing
body
of
the
political
subdivision
involved
may
14
order
a
new
election
or
not,
in
their
discretion.
15
Sec.
76.
Section
63.10,
Code
2026,
is
amended
to
read
as
16
follows:
17
63.10
Other
officers.
18
All
other
civil
officers,
elected
by
the
people
or
appointed
19
to
any
civil
office,
unless
otherwise
provided,
shall
take
and
20
subscribe
an
oath
substantially
as
follows:
21
I,
......
,
do
solemnly
swear
that
I
will
support
the
22
Constitution
of
the
United
States
and
the
Constitution
of
the
23
State
of
Iowa,
and
that
I
will
faithfully
and
impartially,
to
24
the
best
of
my
ability,
discharge
all
the
duties
of
the
office
25
of
.....
(naming
it)
in
(naming
the
township,
city,
county,
26
district,
or
state,
as
the
case
may
be),
as
now
or
hereafter
27
required
by
law.
28
Sec.
77.
Section
63A.2,
subsection
4,
Code
2026,
is
amended
29
to
read
as
follows:
30
4.
Mayors
and
clerks
of
cities,
precinct
election
31
officials,
township
clerks,
assessors,
and
surveyors.
32
Sec.
78.
Section
64.1A,
subsection
5,
Code
2026,
is
amended
33
by
striking
the
subsection.
34
Sec.
79.
Section
64.2,
subsection
1,
Code
2026,
is
amended
35
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_____
to
read
as
follows:
1
1.
All
other
public
officers,
except
as
otherwise
specially
2
provided,
shall
give
bond
with
the
conditions,
in
substance,
3
as
follows:
4
That
as
............
(naming
the
office),
in
........
5
(city,
township,
county,
or
state
of
Iowa),
the
officer
will
6
render
a
true
account
of
the
office
and
of
the
officer’s
doings
7
therein
to
the
proper
authority,
when
required
thereby
or
by
8
law;
that
the
officer
will
promptly
pay
over
to
the
officer
9
or
person
entitled
thereto
all
moneys
which
may
come
into
the
10
officer’s
hands
by
virtue
of
the
office;
that
the
officer
will
11
promptly
account
for
all
balances
of
money
remaining
in
the
12
officer’s
hands
at
the
termination
of
the
office;
that
the
13
officer
will
exercise
all
reasonable
diligence
and
care
in
the
14
preservation
and
lawful
disposal
of
all
money,
books,
papers,
15
securities,
or
other
property
appertaining
to
that
office,
16
and
deliver
them
to
the
officer’s
successor,
or
to
any
other
17
person
authorized
to
receive
the
same;
and
that
the
officer
18
will
faithfully
and
impartially,
without
fear,
favor,
fraud,
or
19
oppression,
discharge
all
duties
now
or
hereafter
required
of
20
the
office
by
law.
21
Sec.
80.
Section
64.3,
subsection
3,
Code
2026,
is
amended
22
to
read
as
follows:
23
3.
The
reasonable
expenses
of
an
insurance
policy
obtained
24
pursuant
to
this
section
in
lieu
of
a
bond,
for
which
the
25
reasonable
expenses
of
such
bond
would
be
paid
for
by
the
26
county
or
township
pursuant
to
section
64.11
,
64.12
,
or
64.15
,
27
shall
be
paid
by
the
county
or
township,
as
applicable
.
28
Sec.
81.
Section
64.19,
subsection
2,
Code
2026,
is
amended
29
to
read
as
follows:
30
2.
By
the
board
of
supervisors,
in
case
of
county
officers
,
31
township
clerks,
and
assessors.
32
Sec.
82.
Section
64.19,
subsection
4,
Code
2026,
is
amended
33
by
striking
the
subsection.
34
Sec.
83.
Section
64.23,
subsection
3,
Code
2026,
is
amended
35
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_____
to
read
as
follows:
1
3.
For
county
and
township
officers,
except
those
of
the
2
county
auditor,
with
the
county
auditor.
3
Sec.
84.
Section
64.24,
subsection
1,
paragraph
a,
4
subparagraph
(2),
Code
2026,
is
amended
to
read
as
follows:
5
(2)
In
the
record
kept
by
the
county
auditor,
the
official
6
bonds
of
all
county
officers,
elective
or
appointive
,
and
7
township
clerks
.
8
Sec.
85.
Section
65.3,
Code
2026,
is
amended
to
read
as
9
follows:
10
65.3
Effect.
11
If
a
requisition
made
under
either
section
65.1A
or
section
12
65.2
be
is
complied
with,
both
the
old
and
the
new
security
13
shall
be
in
force;
if
not,
the
office
shall
become
and
be
14
declared
vacant,
and
the
fact
shall
be
certified
to
the
proper
15
officer
,
to
be
recorded
in
the
election
book
or
township
16
record
.
17
Sec.
86.
Section
66.19,
Code
2026,
is
amended
to
read
as
18
follows:
19
66.19
Temporary
officer.
20
Upon
a
suspension,
the
board
or
person
authorized
to
fill
21
a
vacancy
in
the
office
shall
temporarily
fill
the
office
22
by
appointment.
In
case
of
a
suspension
of
a
sheriff,
23
the
district
court
may
designate
an
acting
sheriff
until
a
24
temporary
sheriff
is
appointed.
Orders
of
suspension
and
25
temporary
appointment
of
county
and
township
officers
shall
be
26
certified
to
the
county
auditor
for
entry
in
the
election
book;
27
those
of
city
officers,
certified
to
the
clerk
and
entered
upon
28
the
records;
in
case
of
other
officers,
to
the
person
or
body
29
making
the
original
appointment.
30
Sec.
87.
Section
69.2,
subsection
1,
paragraph
c,
Code
2026,
31
is
amended
to
read
as
follows:
32
c.
The
incumbent
ceasing
to
be
a
resident
of
the
state,
33
district,
county,
township,
city,
or
ward
by
or
for
which
the
34
incumbent
was
elected
or
appointed,
or
in
which
the
duties
of
35
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_____
the
office
are
to
be
exercised.
This
subsection
shall
not
1
apply
to
appointed
city
officers.
2
Sec.
88.
Section
69.4,
subsection
4,
Code
2026,
is
amended
3
to
read
as
follows:
4
4.
By
all
county
and
township
officers,
to
the
county
5
auditor,
except
that
of
the
auditor,
which
shall
be
to
the
6
board
of
supervisors.
7
Sec.
89.
Section
69.8,
subsection
5,
Code
2026,
is
amended
8
by
striking
the
subsection.
9
Sec.
90.
Section
73.1,
subsection
1,
Code
2026,
is
amended
10
to
read
as
follows:
11
1.
Every
commission,
board,
committee,
officer,
or
other
12
governing
body
of
the
state,
or
of
any
county,
township,
school
13
district
,
or
city,
and
every
person
acting
as
contracting
or
14
purchasing
agent
for
any
such
commission,
board,
committee,
15
officer,
or
other
governing
body
shall
use
only
those
products
16
and
provisions
grown
and
coal
produced
within
the
state
of
17
Iowa,
when
they
are
found
in
marketable
quantities
in
the
18
state
and
are
of
a
quality
reasonably
suited
to
the
purpose
19
intended,
and
can
be
secured
without
additional
cost
over
20
foreign
products
or
products
of
other
states.
This
section
21
shall
apply
to
horticultural
products
grown
in
this
state
even
22
if
the
products
are
not
in
the
stage
of
processing
that
the
23
agency
usually
purchases
the
product.
However,
this
section
24
does
not
apply
to
a
school
district
purchasing
food
while
the
25
school
district
is
participating
in
the
federal
school
lunch
or
26
breakfast
program.
27
Sec.
91.
Section
73.5,
Code
2026,
is
amended
to
read
as
28
follows:
29
73.5
Violations
——
criminal
penalty.
30
An
officer
or
person
who
is
connected
with,
or
is
a
member
31
or
agent
or
representative
of
,
a
commission,
board,
committee,
32
officer
,
or
other
governing
body
of
this
state,
or
of
any
33
county,
township,
school
district,
city,
or
contractor,
who
34
fails
to
give
preference
as
required
in
this
chapter
is
guilty
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of
a
simple
misdemeanor.
Each
separate
case
of
failure
to
give
1
preference
is
a
separate
offense.
2
Sec.
92.
Section
73.6,
Code
2026,
is
amended
to
read
as
3
follows:
4
73.6
Iowa
coal.
5
It
shall
be
unlawful
for
any
commission,
board,
county
6
officer
,
or
other
governing
body
of
the
state,
or
of
any
7
county,
township,
school
district
,
or
city,
to
purchase
or
8
use
any
coal
,
except
that
mined
or
produced
within
the
state
9
by
producers
who
are,
at
the
time
such
coal
is
purchased
and
10
produced,
complying
with
all
the
workers’
compensation
and
11
mining
laws
of
the
state.
The
provisions
of
this
section
shall
12
not
be
applicable
if
coal
produced
within
the
state
cannot
be
13
procured
of
a
quantity
or
quality
reasonably
suited
to
the
14
needs
of
such
purchaser,
nor
if
the
equipment
now
installed
15
is
not
reasonably
adapted
to
the
use
of
coal
produced
within
16
the
state,
nor
if
the
use
of
coal
produced
within
the
state
17
would
materially
lessen
the
efficiency
or
increase
the
cost
of
18
operating
such
purchaser’s
heating
or
power
plant,
nor
to
mines
19
employing
miners
not
now
under
the
provisions
of
the
workers’
20
compensation
Act
or
who
permit
the
miners
to
work
in
individual
21
units
in
their
own
rooms.
22
Sec.
93.
Section
73.14,
subsection
1,
Code
2026,
is
amended
23
to
read
as
follows:
24
1.
The
state,
board
of
regents
institutions,
counties,
25
townships,
school
districts,
community
colleges,
cities,
26
and
other
public
entities,
and
every
person
acting
as
27
contracting
agent
for
any
such
entity,
shall,
when
issuing
28
bonds
or
other
obligations,
make
a
good-faith
effort
to
29
utilize
minority-owned,
service-disabled
veteran-owned,
30
and
female-owned
businesses
for
attorneys,
accountants,
31
financial
advisors,
banks,
underwriters,
insurers,
and
other
32
occupations
necessary
to
carry
out
the
issuance
of
bonds
or
33
other
obligations
by
the
entity.
34
Sec.
94.
Section
73A.1,
Code
2026,
is
amended
to
read
as
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follows:
1
73A.1
Definitions.
2
As
used
in
this
subchapter:
3
1.
“Appeal
board”
means
the
state
appeal
board,
composed
of
4
the
auditor
of
state,
treasurer
of
state,
and
the
director
of
5
the
department
of
management.
6
2.
“Municipality”
means
township
or
the
state
fair
board.
7
3.
2.
“Public
improvement”
means
a
building
or
other
8
construction
work
to
be
paid
for
in
whole
or
in
part
by
the
use
9
of
funds
of
any
municipality
the
state
fair
board
.
10
Sec.
95.
Section
73A.2,
Code
2026,
is
amended
to
read
as
11
follows:
12
73A.2
Notice
of
hearing.
13
Before
any
municipality
shall
enter
the
state
fair
board
14
enters
into
any
contract
for
any
public
improvement
to
cost
in
15
excess
of
the
competitive
bid
threshold
in
section
26.3
,
or
as
16
established
in
section
314.1B
,
the
governing
body
proposing
to
17
make
the
contract
state
fair
board
shall
adopt
proposed
plans
18
and
specifications
and
proposed
form
of
contract,
fix
a
time
19
and
place
provide
for
a
hearing
at
the
municipality
affected
20
or
other
nearby
convenient
place
seat
of
government
,
and
give
21
notice
by
publication
in
at
least
one
newspaper
of
general
22
circulation
in
the
municipality
published
in
Polk
county
at
23
least
ten
days
before
the
hearing.
24
Sec.
96.
Section
73A.3,
Code
2026,
is
amended
to
read
as
25
follows:
26
73A.3
Objections
——
hearing
——
decision.
27
At
such
the
hearing
required
under
section
73A.2
,
any
28
person
interested
may
appear
and
file
objections
to
the
29
proposed
plans,
specifications
or
contract
for,
or
cost
of
such
30
improvement.
The
governing
body
of
the
municipality
proposing
31
to
enter
into
such
contract
state
fair
board
shall
hear
said
32
objections
and
any
evidence
for
or
against
the
same,
and
33
forthwith
enter
of
record
its
decision
thereon.
34
Sec.
97.
Section
73A.4,
subsection
1,
Code
2026,
is
amended
35
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to
read
as
follows:
1
1.
Interested
objectors
in
any
municipality
equal
in
number
2
to
one
percent
of
those
voting
for
the
office
of
president
of
3
the
United
States
or
governor,
as
the
case
may
be,
at
the
last
4
general
election
in
said
municipality,
but
in
no
event
less
5
than
twenty-five,
this
state
may
appeal
from
the
decision
to
6
the
appeal
board
by
serving
notice
thereof
on
the
clerk
or
7
secretary
of
such
municipality
the
state
fair
board
within
ten
8
days
after
such
decision
is
entered
of
record.
9
Sec.
98.
Section
73A.5,
unnumbered
paragraph
1,
Code
2026,
10
is
amended
to
read
as
follows:
11
In
case
an
appeal
is
taken,
such
body
the
state
fair
board
12
shall
forthwith
certify
and
submit
to
the
appeal
board
for
13
examination
and
review
the
following:
14
Sec.
99.
Section
73A.5,
subsections
7,
8,
9,
and
10,
Code
15
2026,
are
amended
by
striking
the
subsections.
16
Sec.
100.
Section
73A.6,
Code
2026,
is
amended
to
read
as
17
follows:
18
73A.6
Notice
of
hearing
on
appeal.
19
1.
The
appeal
board
shall
forthwith
fix
a
time
and
place
in
20
the
municipality
or
nearby
convenient
place
for
hearing
said
an
21
appeal,
and
notice
of
such
hearing
shall
be
given
by
certified
22
mail
to
the
executive
officer
of
the
municipality,
secretary
of
23
the
state
fair
board
and
to
the
first
five
persons
whose
names
24
appear
upon
the
notice
of
appeal,
at
least
ten
days
before
the
25
date
fixed
for
such
hearing.
26
2.
The
hearing
on
contracts
for
the
state
institutions
and
27
state
fair
board
shall
be
at
the
seat
of
government.
28
Sec.
101.
Section
73A.7,
Code
2026,
is
amended
to
read
as
29
follows:
30
73A.7
Hearing
and
decision.
31
1.
At
such
a
hearing
conducted
under
section
73A.6
,
the
32
appellants
and
any
other
interested
person
may
appear
and
33
be
heard.
The
appeal
board
shall
examine,
with
the
aid
of
34
competent
assistants,
the
entire
record
,
and
,
if
it
shall
find
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that
the
form
of
contract
is
suitable
for
the
improvement
1
proposed,
that
the
improvement
and
the
method
of
providing
for
2
payment
therefor
is
for
the
best
interests
of
the
municipality
3
state
fair
board
and
the
taxpayers
therein
,
and
that
such
4
improvements
can
be
made
within
the
estimates
therefor,
it
the
5
appeal
board
shall
approve
the
same
contract
.
Otherwise,
it
6
the
appeal
board
may
reject
the
same
contract
as
a
whole
,
or
,
7
it
the
appeal
board
shall
recommend
such
modifications
of
the
8
plans,
specifications,
or
contract,
as
in
its
judgment
shall
9
be
for
the
public
benefit
,
and
if
such
.
If
modifications
are
10
so
made,
it
the
appeal
board
shall
approve
the
same
modified
11
contract
.
12
2.
The
appeal
board
shall
certify
its
decision
to
the
body
13
proposing
to
enter
into
such
contract
state
fair
board
unless
14
it
the
appeal
board
shall
have
rejected
the
same
contract
as
15
a
whole,
whereupon
the
municipality
state
fair
board
shall
16
advertise
for
bids
and
let
the
contract
subject
to
the
approval
17
of
the
appeal
board
,
which
shall
at
once
render
its
final
18
decision
thereon
and
transmit
the
same
to
the
municipality
19
state
fair
board
.
20
Sec.
102.
Section
73A.9,
Code
2026,
is
amended
to
read
as
21
follows:
22
73A.9
Nonapproved
contracts
void.
23
If
an
appeal
is
taken,
no
contract
for
public
improvements
24
shall
be
valid
unless
the
same
contract
is
finally
approved
25
by
the
appeal
board.
In
no
case
shall
any
municipality
the
26
state
fair
board
expend
for
any
public
improvement
any
sum
in
27
excess
of
five
percent
more
than
the
contract
price
without
the
28
approval
of
the
appeal
board.
29
Sec.
103.
Section
73A.10,
Code
2026,
is
amended
to
read
as
30
follows:
31
73A.10
Witness
fees
——
costs.
32
Witness
fees
and
mileage
for
witnesses
on
hearing
appeals
33
shall
be
the
same
as
in
the
district
court;
but
objectors
or
34
appellants
shall
not
be
allowed
witness
fees
or
mileage.
Costs
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of
hearings
and
appeals
shall
be
paid
by
the
municipality
state
1
fair
board
.
2
Sec.
104.
Section
73A.11,
unnumbered
paragraph
1,
Code
3
2026,
is
amended
to
read
as
follows:
4
Upon
the
completion
of
the
improvement
the
executive
officer
5
or
governing
board
of
the
municipality
state
fair
board
shall
6
file
with
the
appeal
board
a
verified
report
showing:
7
Sec.
105.
Section
73A.12,
Code
2026,
is
amended
to
read
as
8
follows:
9
73A.12
Issuance
of
bonds
——
notice.
10
Before
any
municipality
the
state
fair
board
shall
institute
11
proceedings
for
the
issuance
of
any
bonds
or
other
evidence
of
12
indebtedness
payable
from
taxation,
excepting
such
bonds
or
13
other
evidence
of
indebtedness
as
have
been
authorized
by
a
14
vote
of
the
people
of
such
municipality
,
and
except
such
bonds
15
or
obligations
as
it
may
be
by
law
compelled
to
issue,
a
notice
16
of
such
action,
including
a
statement
of
the
amount
and
purpose
17
of
said
bonds
or
other
evidence
of
indebtedness
shall
be
18
published
at
least
once
in
a
newspaper
of
general
circulation
19
within
such
municipality
published
in
Polk
county
at
least
ten
20
days
before
the
meeting
at
which
it
the
state
fair
board
is
21
proposed
to
issue
such
bonds.
22
Sec.
106.
Section
73A.13,
Code
2026,
is
amended
to
read
as
23
follows:
24
73A.13
Objections.
25
At
any
time
before
the
date
fixed
for
the
issuance
of
such
26
bonds
or
other
evidence
of
indebtedness
pursuant
to
section
27
73A.12
,
interested
objectors
in
any
municipality
equal
in
28
number
to
one
percent
of
those
voting
for
the
office
of
29
president
of
the
United
States
or
governor,
as
the
case
may
be,
30
at
the
last
general
election
in
said
municipality,
but
in
no
31
event
less
than
twenty-five,
may
file
a
petition
in
the
office
32
of
the
clerk
or
secretary
of
the
municipality
state
fair
board
33
setting
forth
their
objections
thereto.
34
Sec.
107.
Section
73A.14,
Code
2026,
is
amended
to
read
as
35
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follows:
1
73A.14
Notice
of
hearing.
2
Upon
the
filing
of
any
such
a
petition
under
section
3
73A.13
,
the
clerk
or
secretary
of
such
municipality
the
4
state
fair
board
shall
immediately
certify
a
copy
thereof,
5
together
with
such
other
data
as
may
be
necessary
in
order
6
to
present
the
questions
involved,
to
the
appeal
board,
and
7
upon
receipt
of
such
certificate,
petition,
and
information,
8
it
the
appeal
board
shall
fix
a
time
and
place
for
the
hearing
9
of
such
matter,
which
shall
be
not
less
than
ten
nor
more
10
than
thirty
days
thereafter.
Said
hearing
shall
be
held
in
11
the
municipality
in
which
it
is
proposed
to
issue
such
bonds
12
or
other
evidence
of
indebtedness,
or
in
some
other
nearby
13
convenient
place
fixed
by
the
appeal
board
seat
of
government
.
14
Notice
of
such
hearing
shall
be
given
by
certified
mail
to
the
15
executive
officer
of
the
municipality
secretary
of
the
state
16
fair
board
and
to
the
five
persons
whose
names
first
appear
on
17
the
petition
at
least
ten
days
before
the
date
of
such
hearing.
18
Sec.
108.
Section
73A.15,
Code
2026,
is
amended
to
read
as
19
follows:
20
73A.15
Decision.
21
1.
The
appeal
board
shall
determine
the
matters
involved
22
in
such
an
appeal
brought
pursuant
to
section
73A.13
.
Its
The
23
appeal
board’s
decision
shall
be
certified
to
the
executive
24
officer
of
the
municipality
affected
secretary
of
the
state
25
fair
board
.
Judicial
review
of
the
action
of
the
appeal
26
board
may
be
sought
in
accordance
with
the
terms
of
the
Iowa
27
administrative
procedure
Act,
chapter
17A
.
28
2.
In
case
there
is
no
appeal,
the
state
fair
board
of
the
29
municipality
affected
may
issue
such
bonds
or
other
evidence
30
of
indebtedness
,
if
legally
authorized
so
to
do,
in
accordance
31
with
the
proposition
published,
but
in
no
greater
amount.
32
3.
In
case
of
an
appeal,
the
municipality
state
fair
board
33
may
issue
such
bonds
or
other
evidence
of
indebtedness
in
34
accordance
with
the
decision
of
the
appeal
board.
35
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Sec.
109.
Section
73A.16,
Code
2026,
is
amended
to
read
as
1
follows:
2
73A.16
Bonds
and
taxes
void.
3
Any
bonds
or
other
evidence
of
indebtedness
issued
contrary
4
to
the
provisions
of
this
subchapter
,
and
any
tax
levied
or
5
attempted
to
be
levied
for
the
payment
of
any
such
bonds
or
6
interest
thereon,
shall
be
null
and
void.
7
Sec.
110.
Section
73A.17,
Code
2026,
is
amended
to
read
as
8
follows:
9
73A.17
Unpaid
revenue
bonds
——
effect.
10
It
shall
be
lawful
for
any
municipality
the
state
fair
board
11
to
issue
revenue
bonds,
the
principal
and
interest
of
which
are
12
to
be
paid
solely
from
revenue
derived
from
the
operations
of
13
the
project
for
which
such
bonds
are
issued,
notwithstanding
14
that
there
are
other
revenue
bonds
remaining
unpaid
which
that
15
have
not
matured,
provided
payment
of
principal
and
interest
of
16
such
other
revenue
bonds
is
not
impaired
thereby.
17
Sec.
111.
Section
73A.18,
Code
2026,
is
amended
to
read
as
18
follows:
19
73A.18
When
bids
required
——
advertisement
——
deposit.
20
When
the
estimated
total
cost
of
construction,
erection,
21
demolition,
alteration
,
or
repair
of
a
public
improvement
22
exceeds
the
competitive
bid
threshold
in
section
26.3
,
or
as
23
established
in
section
314.1B
,
the
municipality
state
fair
24
board
shall
advertise
for
bids
on
the
proposed
improvement
by
25
two
publications
in
a
newspaper
published
in
the
Polk
county
26
in
which
the
work
is
to
be
done
.
The
first
advertisement
27
for
bids
shall
be
not
less
than
fifteen
days
prior
to
the
28
date
set
for
receiving
bids.
The
municipality
state
fair
29
board
shall
let
the
work
to
the
lowest
responsible
bidder
30
submitting
a
sealed
proposal.
However,
if
in
the
judgment
31
of
the
municipality
state
fair
board
bids
received
are
not
32
acceptable,
all
bids
may
be
rejected
and
new
bids
requested.
A
33
bid
shall
be
accompanied,
in
a
separate
envelope,
by
a
deposit
34
of
money
or
a
certified
check
or
credit
union
certified
share
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draft
in
an
amount
to
be
named
in
the
advertisement
for
bids
1
as
security
that
the
bidder
will
enter
into
a
contract
for
the
2
doing
of
the
work.
The
municipality
state
fair
board
shall
fix
3
the
bid
security
in
an
amount
equal
to
at
least
five
percent,
4
but
not
more
than
ten
percent
of
the
estimated
total
cost
of
5
the
work.
The
checks,
share
drafts
,
or
deposits
of
money
6
of
the
unsuccessful
bidders
shall
be
returned
as
soon
as
the
7
successful
bidder
is
determined,
and
the
check,
share
draft
,
8
or
deposit
of
money
of
the
successful
bidder
shall
be
returned
9
upon
execution
of
the
contract
documents.
10
Sec.
112.
Section
73A.19,
Code
2026,
is
amended
to
read
as
11
follows:
12
73A.19
Sale
of
municipal
bonds
without
hearing
or
contract.
13
Any
other
law
to
the
contrary
notwithstanding,
any
14
municipality
the
state
fair
board
may
authorize,
sell,
issue
15
and
deliver
its
bonds
without
regard
to
whether
or
not
notice
16
and
hearing
on
the
plans,
specifications
,
and
form
of
contract
17
for
the
public
improvement
to
be
paid
for
in
whole
or
in
part
18
from
the
proceeds
of
said
bonds
has
theretofore
been
given,
and
19
without
regard
to
whether
or
not
any
contract
has
theretofore
20
been
awarded
for
the
construction
of
said
improvement.
The
21
foregoing
provision
shall
not
apply
to
bonds
which
are
payable
22
solely
from
special
assessment
levied
against
benefited
23
property.
24
Sec.
113.
Section
75.1,
subsection
1,
Code
2026,
is
amended
25
to
read
as
follows:
26
1.
When
a
proposition
to
authorize
an
issuance
of
bonds
a
27
bond
by
a
county,
township,
school
corporation,
city,
or
by
any
28
local
board
or
commission
,
is
submitted
to
the
electors,
such
29
proposition
shall
not
be
deemed
carried
or
adopted,
anything
30
in
the
statutes
to
the
contrary
notwithstanding,
unless
the
31
vote
in
favor
of
such
authorization
is
equal
to
at
least
sixty
32
percent
of
the
total
vote
cast
for
and
against
said
proposition
33
at
said
election.
All
elections
on
such
proposition
shall
34
be
held
on
the
date
specified
in
section
39.2,
subsection
4
,
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paragraph
“d”
.
1
Sec.
114.
Section
92.24,
subsection
1,
paragraph
a,
2
unnumbered
paragraph
1,
Code
2026,
is
amended
to
read
as
3
follows:
4
“Business”
means
any
city
,
or
county,
or
township,
including
5
but
not
limited
to
a
fire
department
or
law
enforcement
6
office
or
department,
public
university,
municipal
university,
7
community
college,
technical
college
or
not-for-profit
8
private
postsecondary
educational
institution,
corporation,
9
association,
partnership,
proprietorship,
limited
liability
10
company,
limited
partnership,
limited
liability
partnership,
11
organization
,
or
other
legal
entity,
whether
for-profit
or
12
not-for-profit,
that
does
all
of
the
following:
13
Sec.
115.
Section
97B.1A,
subsection
8,
paragraph
a,
14
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
15
(1)
Elective
officials
in
positions
for
which
the
16
compensation
is
on
a
fee
basis,
elective
officials
of
school
17
districts,
elective
officials
of
townships,
and
elective
18
officials
of
other
political
subdivisions
who
are
in
part-time
19
positions.
An
elective
official
covered
under
this
section
20
may
terminate
membership
under
this
chapter
by
informing
the
21
system
in
writing
of
the
expiration
of
the
member’s
term
of
22
office
or
by
informing
the
system
of
the
member’s
intent
to
23
terminate
membership
for
employment
as
an
elective
official
and
24
establishing
that
the
member
has
a
bona
fide
termination
of
25
employment
from
all
employment
covered
under
this
chapter
other
26
than
as
an
elective
official
and
that
the
member
has
filed
a
27
completed
application
for
benefits
form
with
the
system.
A
28
county
attorney
is
an
employee
for
purposes
of
this
chapter
29
whether
that
county
attorney
is
employed
on
a
full-time
or
30
part-time
basis.
31
Sec.
116.
Section
97C.2,
subsection
1,
Code
2026,
is
amended
32
to
read
as
follows:
33
1.
The
term
“employee”
includes
elective
and
appointive
34
officials
of
the
state
or
any
political
subdivision
thereof,
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except
elective
officials
in
positions
,
the
compensation
1
for
which
is
on
a
fee
basis,
elective
officials
of
school
2
districts,
elective
officials
of
townships,
and
elective
3
officials
of
other
political
subdivisions
who
are
in
part-time
4
positions.
However,
a
member
of
a
county
board
of
supervisors
5
or
a
county
attorney
shall
not
be
deemed
to
be
an
elective
6
official
in
a
part-time
position,
but
every
member
of
a
county
7
board
of
supervisors
and
every
county
attorney
shall
be
deemed
8
to
be
an
employee
under
this
chapter
and
is
eligible
to
receive
9
the
benefits
provided
by
this
chapter
to
which
the
member
may
10
be
entitled
as
an
employee.
11
Sec.
117.
Section
99A.1,
subsection
7,
Code
2026,
is
amended
12
to
read
as
follows:
13
7.
“Municipality”
means
any
county,
city,
or
village
,
or
14
township
.
15
Sec.
118.
Section
142D.2,
subsection
15,
Code
2026,
is
16
amended
to
read
as
follows:
17
15.
“Political
subdivision”
means
a
city,
county,
township,
18
or
school
district.
19
Sec.
119.
Section
145A.2,
subsection
5,
Code
2026,
is
20
amended
to
read
as
follows:
21
5.
“Political
subdivision”
means
any
county,
township,
22
school
district
,
or
city.
23
Sec.
120.
Section
161E.14,
subsection
2,
Code
2026,
is
24
amended
to
read
as
follows:
25
2.
The
county
auditor
shall
certify
to
the
executive
council
26
of
the
state
the
amounts
allocated
to
each
school
district
in
27
the
previous
year,
on
January
2
of
each
year.
The
remaining
28
ten
percent
of
a
payment
received
by
the
county
treasurer
29
from
the
federal
government,
or
as
much
thereof
as
is
deemed
30
necessary
by
the
board
of
supervisors,
shall
be
allocated
to
31
the
local
fire
departments
of
the
unincorporated
villages
,
32
townships,
and
cities
of
the
county
which
that
are
principally
33
affected
by
the
federal
flood
control
project
involved,
to
be
34
paid
and
prorated
among
them
as
determined
by
the
board
of
35
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supervisors.
If
the
funds
prorated
to
local
fire
departments
1
in
a
county
are
less
than
ten
percent
of
the
total
county
share
2
of
such
federal
payments
for
a
year,
the
amount
which
that
3
exceeds
the
prorations
shall
revert
back
to
and
be
divided
4
equally
between
the
secondary
road
fund
and
the
local
school
5
district
fund.
6
Sec.
121.
Section
172A.3,
subsection
1,
Code
2026,
is
7
amended
to
read
as
follows:
8
1.
Application
for
a
license
as
a
dealer
or
broker
or
as
9
an
agent
shall
be
made
in
writing
to
the
department.
The
10
application
shall
state
the
nature
of
the
business,
the
11
municipal
corporation,
township
,
and
county,
the
post
office
12
address
at
which
the
business
is
to
be
conducted,
and
such
13
additional
information
as
the
department
may
prescribe.
14
Sec.
122.
Section
172D.1,
subsection
15,
Code
2026,
is
15
amended
to
read
as
follows:
16
15.
“Zoning
requirement”
means
a
regulation
or
ordinance
,
17
which
that
has
been
adopted
by
a
city,
county,
township,
school
18
district,
or
any
special-purpose
district
or
authority,
and
19
which
that
materially
affects
the
operation
of
a
feedlot.
20
Nothing
in
this
chapter
shall
be
deemed
to
empower
any
21
agency
described
in
this
subsection
to
make
any
regulation
or
22
ordinance.
23
Sec.
123.
Section
199.1,
subsection
12,
paragraph
b,
Code
24
2026,
is
amended
to
read
as
follows:
25
b.
“Local
governmental
entity”
includes
but
is
not
limited
26
to
a
county,
special
district,
township,
or
city
as
provided
in
27
Title
IX
of
this
Code
.
28
Sec.
124.
Section
231.4,
subsection
1,
paragraph
s,
Code
29
2026,
is
amended
to
read
as
follows:
30
s.
“Unit
of
general
purpose
local
government”
means
the
31
governing
body
of
a
city,
county,
township,
metropolitan
area,
32
or
region
within
the
state
that
has
a
population
of
one
hundred
33
thousand
or
more,
that
is
recognized
for
areawide
planning,
and
34
that
functions
as
a
political
subdivision
of
the
state
whose
35
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_____
authority
is
general
and
not
limited
to
only
one
function
or
1
combination
of
related
functions,
or
a
tribal
organization.
2
Sec.
125.
Section
252.24,
subsection
2,
Code
2026,
is
3
amended
to
read
as
follows:
4
2.
When
assistance
is
furnished
by
any
governmental
agency
5
of
the
county
,
township,
or
city,
the
assistance
shall
be
6
deemed
to
have
been
furnished
by
the
county
in
which
the
agency
7
is
located
and
the
agency
furnishing
the
assistance
shall
8
certify
the
correctness
of
the
costs
of
the
assistance
to
the
9
board
of
supervisors
of
that
county
and
that
county
shall
10
collect
from
the
person’s
county
of
residence.
The
amounts
11
collected
by
the
county
where
the
agency
is
located
shall
be
12
paid
to
the
agency
furnishing
the
assistance.
This
statute
13
applies
to
services
and
supplies
furnished
as
provided
in
14
section
139A.18
.
15
Sec.
126.
Section
257.11,
subsection
5,
paragraph
a,
16
subparagraph
(2),
subparagraph
division
(b),
Code
2026,
is
17
amended
to
read
as
follows:
18
(b)
“Political
subdivision”
means
a
city,
township,
county,
19
school
corporation,
merged
area,
area
education
agency,
20
institution
governed
by
the
state
board
of
regents,
or
any
21
other
governmental
subdivision.
22
Sec.
127.
Section
257B.4,
Code
2026,
is
amended
to
read
as
23
follows:
24
257B.4
Division
and
appraisement.
25
The
board
of
supervisors
may
shall
,
as
preliminary
to
a
26
sale,
authorize
the
trustees
of
a
township,
where
the
sixteenth
27
section
or
land
selected
in
lieu
of
the
sixteenth
section
has
28
not
been
sold,
to
lay
out
the
section
into
tracts
as
in
their
29
its
judgment
will
be
for
the
best
interests
of
the
permanent
30
school
fund,
conforming,
as
far
as
the
interests
of
the
fund
31
will
permit,
to
the
legal
subdivisions
of
the
United
States
32
surveys,
and
appraise
each
tract
at
what
they
believe
it
33
believes
to
be
its
the
tract’s
true
value,
and
certify
to
the
34
board
the
prepare
a
report
of
such
divisions
and
appraisements
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made
by
them
it
.
The
division
and
appraisement
shall
be
1
approved
or
disapproved
by
the
board
at
its
first
meeting
after
2
the
report,
and
in
case
it
disapproves,
it
may
at
once
order
3
another
division
and
appraisement.
If
the
board
of
supervisors
4
approves,
the
county
auditor
shall
make
and
keep
a
record
of
5
the
division,
appraisement,
and
approval;
but
school
lands
6
shall
not
be
sold
for
less
than
the
appraised
value
per
acre,
7
except
as
provided.
A
member
of
the
board
of
supervisors,
the
8
county
auditor,
township
trustee,
or
a
person
who
was
engaged
9
in
the
division
and
appraisement
of
the
land
,
shall
not
be
10
directly
or
indirectly
interested
in
the
purchase
of
the
land;
11
and
any
sale
made,
where
when
the
parties
have
an
interest
in
12
the
land,
shall
be
void.
13
Sec.
128.
Section
257B.6,
Code
2026,
is
amended
to
read
as
14
follows:
15
257B.6
Sale
without
appraisement.
16
When
the
county
board
of
supervisors
has
once
offered
for
17
sale
school
lands
held
under
section
257B.1A
in
compliance
with
18
the
requirements
of
this
chapter
,
and
they
those
lands
remain
19
unsold,
and
it
the
board
is
unable
to
obtain
the
appraised
20
value
of
the
lands
and,
in
the
opinion
of
the
board,
it
is
21
for
the
best
interests
of
the
permanent
school
fund
that
the
22
lands
be
sold
for
a
less
price,
it
the
board
may
instruct
the
23
auditor
to
transmit
to
the
secretary
of
state
a
certified
copy
24
of
its
proceedings
in
relation
to
the
order
of
sale
of
the
land
25
and
subsequent
proceedings
in
relation
to
the
sale
,
including
26
the
action
of
the
township
trustees,
and
the
price
per
acre
27
at
which
the
land
had
been
appraised.
The
secretary
of
state
28
shall
submit
the
transcript
of
the
proceedings
to
the
executive
29
council;
and
if
it
the
executive
council
approves
of
a
sale
at
30
a
less
sum,
it
the
executive
council
shall
certify
the
approval
31
to
the
auditor
of
the
county
from
which
the
transcript
came.
32
The
certificate
shall
be
recorded
in
the
minute
book
of
the
33
board
of
supervisors,
and
the
land
may
again
be
offered
and
34
sold
to
the
highest
bidder
without
again
being
appraised,
after
35
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notice
given
as
in
case
of
sales
in
the
first
instance.
1
Sec.
129.
Section
257B.7,
Code
2026,
is
amended
to
read
as
2
follows:
3
257B.7
Sale
on
credit
——
taxation
——
waste.
4
When
lands
are
sold
upon
a
partial
credit,
the
contract
5
therefor
shall
be
at
once
reduced
to
writing,
signed
by
the
6
proper
parties,
recorded
in
the
county
where
the
land
is
7
situated,
and
immediately
thereafter
filed
in
the
office
of
8
the
county
auditor.
Any
purchaser
or
the
purchaser’s
assigns
9
may
at
any
time
pay
the
full
amount
for
lands
with
accrued
10
interest,
and
receive
from
the
county
auditor
a
certificate
of
11
purchase,
which
shall
be
at
once
transmitted
to
the
secretary
12
of
state
and
will
entitle
the
holder
to
a
patent
for
the
lands,
13
to
be
issued
by
the
secretary
of
state
and
the
governor.
14
All
school
lands
sold
in
pursuance
of
law
shall
be
subject
15
to
taxation
from
and
after
the
execution
and
delivery
of
a
16
contract
of
purchase.
All
sales
made,
where
when
the
full
17
price
is
not
paid,
shall
be
subject
to
the
law
relative
to
the
18
prevention
or
punishment
of
waste,
and
in
all
such
cases
the
19
township
trustees
in
each
township
are
board
of
supervisors
is
20
charged
with
the
duty
of
preventing
the
commission
of
waste
21
upon
any
school
lands
lying
in
their
township
the
county
,
22
and,
if
attempted,
they
the
board
shall
apply
by
petition
23
for
an
injunction
to
stay
the
same,
and
if
granted
the
writ
24
shall
issue
without
bond,
and
the
court
issuing
it
the
writ
25
may
make
such
order
in
the
premises
as
shall
be
equitable
and
26
best
calculated
to
prevent
threatened
injury,
and
may
adjudge
27
damages
for
any
injury
done,
the
costs
to
abide
the
event
of
28
the
action,
and
the
damages
adjudged
shall
be
paid
to
the
29
county
treasurer
and
the
county
treasurer
shall
forthwith
pay
30
the
same
to
the
state
treasurer
,
which
shall
become
a
part
of
31
the
permanent
school
fund.
32
Sec.
130.
Section
257B.20,
subsection
2,
Code
2026,
is
33
amended
to
read
as
follows:
34
2.
In
bonds,
or
other
evidences
of
indebtedness
of
the
state
35
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of
Iowa,
or
of
any
school
district,
county,
township,
city
,
or
1
other
political
subdivision
of
the
state
of
Iowa
which
that
are
2
issued
pursuant
to
law.
3
Sec.
131.
Section
261A.4,
subsection
11,
Code
2026,
is
4
amended
to
read
as
follows:
5
11.
“Governmental
agency”
means
the
state
or
a
state
6
department,
division,
commission,
institution,
or
authority,
7
an
agency,
city,
county,
township,
school
district,
and
any
8
other
political
subdivision
or
special
district
in
this
state
9
established
pursuant
to
law,
and,
except
where
when
otherwise
10
indicated,
also
means
the
United
States
or
a
department,
11
division,
or
agency
of
the
United
States,
and
an
agency,
12
commission,
or
authority
established
pursuant
to
an
interstate
13
compact
or
agreement.
14
Sec.
132.
Section
297.22,
subsection
2,
paragraph
a,
Code
15
2026,
is
amended
to
read
as
follows:
16
a.
The
board
of
directors
of
a
school
district
may
sell,
17
lease,
exchange,
give,
or
grant,
and
or
accept
any
interest
18
in
real
property
to,
with,
or
from
a
county,
municipal
19
corporation,
school
district,
township,
or
area
education
20
agency
if
the
real
property
is
within
the
jurisdiction
of
both
21
the
grantor
and
grantee.
22
Sec.
133.
Section
298.7,
subsection
1,
Code
2026,
is
amended
23
to
read
as
follows:
24
1.
The
board
of
directors
of
a
school
corporation
in
25
which
there
is
no
free
public
library
may
contract
with
a
26
free
public
library
for
the
free
use
of
the
library
by
the
27
residents
of
the
school
district,
and
pay
the
library
the
28
amount
agreed
upon
for
the
use
of
the
library
as
provided
by
29
law.
During
the
existence
of
the
contract,
the
board
shall
30
certify
annually
a
tax
sufficient
to
pay
the
library
the
31
consideration
agreed
upon,
not
exceeding
twenty
cents
per
32
thousand
dollars
of
assessed
value
of
the
taxable
property
of
33
the
district.
During
the
existence
of
the
contract,
the
school
34
corporation
is
relieved
from
the
requirement
that
the
school
35
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treasurer
withhold
funds
for
library
purposes.
This
section
1
does
not
apply
in
townships
where
a
contract
for
other
library
2
facilities
is
in
existence.
3
Sec.
134.
Section
327G.8,
Code
2026,
is
amended
to
read
as
4
follows:
5
327G.8
Laws
and
local
regulations
not
applicable.
6
No
law
of
the
state
or
any
local
or
police
regulations
of
any
7
county
,
township
or
city
,
relating
to
the
restraint
of
domestic
8
animals
,
or
in
relation
relating
to
the
fences
of
farmers
or
9
landowners
,
shall
be
applicable
to
railway
rights-of-way
,
10
unless
specifically
so
stated
in
such
law
and
regulation.
11
Sec.
135.
Section
327G.18,
Code
2026,
is
amended
to
read
as
12
follows:
13
327G.18
Railroad
corporation
to
hold
in
trust.
14
Any
portion
of
the
expense
of
making
such
crossing
changes
15
and
alterations
borne
by
any
municipal
corporation
or
township
16
county
,
the
state
,
or
any
person
,
shall
forever
be
held
in
17
trust
by
such
railroad
corporation
or
its
successors,
and
no
18
part
of
such
funds
shall
constitute
any
part
of
the
value
of
19
its
property
on
which
it
is
entitled
to
receive
a
return.
20
Sec.
136.
Section
331.238,
subsection
2,
paragraph
a,
21
subparagraph
(8),
Code
2026,
is
amended
by
striking
the
22
subparagraph.
23
Sec.
137.
Section
331.248,
subsection
4,
paragraph
a,
24
subparagraph
(5),
Code
2026,
is
amended
by
striking
the
25
subparagraph.
26
Sec.
138.
Section
331.260,
subsection
1,
Code
2026,
is
27
amended
to
read
as
follows:
28
1.
A
county
and
one
or
more
cities
or
townships
within
the
29
county,
a
contiguous
county,
and
or
a
city
or
a
township
within
30
a
contiguous
county
may
unite
to
establish
an
alternative
form
31
of
local
government
for
the
purpose
of
making
more
efficient
32
use
of
their
resources
by
providing
for
the
delivery
of
33
regional
services.
34
Sec.
139.
Section
331.322,
subsection
14,
Code
2026,
is
35
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amended
by
striking
the
subsection.
1
Sec.
140.
Section
331.324,
subsection
1,
paragraph
o,
Code
2
2026,
is
amended
to
read
as
follows:
3
o.
Fix
the
compensation
for
services
of
county
and
township
4
officers
and
employees
if
not
otherwise
fixed
by
state
law.
5
Sec.
141.
Section
331.502,
subsection
5,
Code
2026,
is
6
amended
to
read
as
follows:
7
5.
Have
custody
of
the
official
bonds
of
county
and
township
8
officers
as
provided
in
section
64.23
.
9
Sec.
142.
Section
331.502,
subsection
24,
Code
2026,
is
10
amended
by
striking
the
subsection.
11
Sec.
143.
Section
331.505,
subsection
6,
Code
2026,
is
12
amended
to
read
as
follows:
13
6.
Record
the
orders
of
suspension
and
temporary
14
appointment
of
county
and
township
officers
as
provided
in
15
section
66.19
.
16
Sec.
144.
Section
331.512,
subsection
1,
paragraph
i,
Code
17
2026,
is
amended
by
striking
the
paragraph.
18
Sec.
145.
Section
331.756,
subsection
7,
Code
2026,
is
19
amended
to
read
as
follows:
20
7.
Give
advice
or
a
written
opinion,
without
compensation,
21
to
the
board
and
other
county
officers
and
to
township
22
officers
,
when
requested
by
an
officer,
upon
any
matters
in
23
which
the
state
,
or
county
,
or
township
is
interested,
or
24
relating
to
the
duty
of
the
officer
in
any
matters
in
which
the
25
state
,
or
county
,
or
township
may
have
an
interest,
but
the
26
county
attorney
shall
not
appear
before
the
board
at
a
hearing
27
in
which
the
state
or
county
is
not
interested.
28
Sec.
146.
Section
331.756,
subsection
54,
Code
2026,
is
29
amended
by
striking
the
subsection.
30
Sec.
147.
Section
331.901,
subsection
5,
Code
2026,
is
31
amended
to
read
as
follows:
32
5.
A
county
or
township
officer
or
employee
shall
not
33
appropriate,
give,
or
loan
public
funds
to
or
in
favor
of
34
an
institution,
school,
association,
or
object
that
is
under
35
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_____
ecclesiastical
or
sectarian
management
or
control
unless
the
1
public
funds
are
to
be
utilized
for
a
project
or
program
that
2
benefits
the
public
and
does
not
require
any
religious
or
3
sectarian
services,
educational
programs,
or
participation
4
requirements.
5
Sec.
148.
Section
336.18,
subsection
1,
Code
2026,
is
6
amended
to
read
as
follows:
7
1.
A
school
corporation
,
township,
or
library
district
may
8
contract
for
the
use
by
its
residents
of
a
city
library.
A
9
contract
by
a
county
shall
supersede
all
contracts
by
townships
10
or
school
corporations
within
the
county
outside
of
cities.
11
Sec.
149.
Section
336.18,
subsection
3,
Code
2026,
is
12
amended
by
striking
the
subsection.
13
Sec.
150.
Section
336.19,
subsection
1,
Code
2026,
is
14
amended
to
read
as
follows:
15
1.
Contracting.
The
board
of
library
trustees
may
contract
16
with
any
other
board
of
trustees
of
a
free
public
library
17
or
any
other
city,
school
corporation,
institution
of
higher
18
learning,
township,
or
county,
or
with
the
trustees
of
any
19
county
library
district
for
the
use
of
the
library
by
their
20
respective
residents.
21
Sec.
151.
Section
349.16,
subsection
4,
Code
2026,
is
22
amended
by
striking
the
subsection.
23
Sec.
152.
Section
357A.22A,
subsection
2,
Code
2026,
is
24
amended
to
read
as
follows:
25
2.
A
rural
water
district
or
rural
water
association
26
incorporated
under
this
chapter
or
chapter
504
which
that
27
provides
water
service
to
cities,
benefited
fire
districts,
or
28
townships
unincorporated
areas
of
counties
shall
not
be
liable
29
for
a
claim
against
the
district
or
association
for
failure
to
30
provide
or
maintain
fire
hydrants,
facilities,
or
an
adequate
31
supply
of
water
or
water
pressure
for
fire
protection
purposes
32
if
the
purpose
of
the
hydrants,
facilities,
or
water
used
is
33
not
for
fire
protection.
34
Sec.
153.
Section
359.4,
Code
2026,
is
amended
to
read
as
35
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follows:
1
359.4
Record.
2
The
description
of
the
boundaries
of
each
township,
and
3
all
alterations
in
them,
and
of
all
new
townships,
shall
be
4
recorded
in
full
in
the
records
of
the
board
of
supervisors
,
5
and
of
the
township
.
6
Sec.
154.
Section
368.7,
subsection
1,
paragraph
b,
7
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
8
(1)
Prior
to
notification
in
paragraph
“c”
,
the
annexing
9
city
shall
provide
written
notice
to
the
board
of
supervisors
10
and
township
trustees
of
each
county
and
township
that
contains
11
all
or
a
portion
of
the
territory
to
be
annexed.
The
written
12
notice
shall
include
the
same
information
required
in
paragraph
13
“c”
and
shall
set
a
time
for
a
consultation
on
the
proposed
14
annexation
between
the
annexing
city
and
each
county
and
15
township
that
contains
all
or
a
portion
of
the
territory
to
16
be
annexed.
The
consultation
shall
be
held
at
least
fourteen
17
business
days
before
the
applications
in
paragraph
“c”
are
18
mailed.
The
governing
body
of
each
such
county
and
township
19
may
designate
one
of
its
members
to
attend
the
consultation.
20
Each
such
county
and
township
may
make
written
recommendations
21
for
modification
to
the
proposed
annexation
no
later
than
seven
22
business
days
following
the
date
of
the
consultation.
23
Sec.
155.
Section
403A.2,
subsection
17,
Code
2026,
is
24
amended
to
read
as
follows:
25
17.
“State
public
body”
means
any
city,
county,
township,
26
municipal
corporation,
commission,
district
,
or
other
27
subdivision
or
public
body
of
the
state.
28
Sec.
156.
Section
410.3,
Code
2026,
is
amended
to
read
as
29
follows:
30
410.3
Investment
of
surplus.
31
The
boards
shall
have
power
to
invest
any
surplus
left
32
in
such
funds,
respectively,
at
the
end
of
the
fiscal
year,
33
but
no
part
of
the
funds
realized
from
any
tax
levy
shall
34
be
used
for
any
purpose
other
than
the
payment
of
pensions.
35
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Investments
shall
be
in
interest-bearing
bonds,
notes,
1
certificates,
or
other
evidences
of
indebtedness
which
that
2
are
obligations
of
or
guaranteed
by
the
United
States,
or
in
3
interest-bearing
bonds
of
the
state
of
Iowa,
of
any
county
,
4
township,
or
municipal
corporation
of
the
state
of
Iowa.
All
5
such
securities
shall
be
deposited
with
the
treasurer
of
the
6
boards
of
trustees
for
safekeeping.
7
Sec.
157.
Section
421.17,
subsection
6,
paragraph
a,
Code
8
2026,
is
amended
to
read
as
follows:
9
a.
To
require
city,
township,
school
districts,
county,
10
state,
or
other
public
officers
to
report
information
as
to
the
11
assessment
of
property
and
collection
of
taxes
and
such
other
12
information
as
may
be
needful
or
desirable
in
the
work
of
the
13
department
in
such
form
and
upon
such
blanks
as
the
director
14
may
prescribe.
15
Sec.
158.
Section
421.17,
subsection
10,
unnumbered
16
paragraph
1,
Code
2026,
is
amended
to
read
as
follows:
17
To
require
any
board
of
review
at
any
time
after
its
18
adjournment
to
reconvene
and
to
make
such
orders
as
the
19
director
shall
determine
are
just
and
necessary;
to
direct
and
20
order
any
board
of
review
to
raise
or
lower
the
valuation
of
21
the
property,
real
or
personal,
in
any
township,
city,
county,
22
or
taxing
district,
to
order
and
direct
any
board
of
review
23
to
raise
or
lower
the
valuation
of
any
class
or
classes
of
24
property
in
any
township,
city,
county,
or
taxing
district,
and
25
generally
to
make
any
order
or
direction
to
any
board
of
review
26
as
to
the
valuation
of
any
property,
or
any
class
of
property,
27
in
any
township,
city,
county,
or
taxing
district,
which
in
28
the
judgment
of
the
director
may
seem
just
and
necessary,
to
29
the
end
that
all
property
shall
be
valued
and
assessed
in
the
30
manner
and
according
to
the
real
intent
of
the
law.
For
the
31
purpose
of
this
subsection
,
the
words
“taxing
district”
include
32
drainage
districts
and
levee
districts.
33
Sec.
159.
Section
422.12,
subsection
1,
paragraph
g,
34
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
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(1)
The
individual
is
an
active
member
of
an
organized
1
volunteer
fire
department
in
this
state
or
is
performing
2
services
as
a
volunteer
fire
fighter
for
a
municipality
,
3
township,
or
benefited
fire
district
at
the
request
of
the
4
chief
or
other
person
in
command
of
the
fire
department
of
the
5
municipality
,
township,
or
benefited
fire
district,
or
of
any
6
other
officer
of
the
municipality
,
township,
or
benefited
fire
7
district
having
authority
to
demand
such
service.
A
person
8
performing
such
services
shall
not
be
classified
as
a
casual
9
employee.
10
Sec.
160.
Section
423.14A,
subsection
3,
paragraph
g,
11
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
12
(1)
Any
person
that
enters
into
a
contract
or
agreement
with
13
a
governmental
entity,
including
but
not
limited
to
contracts
14
for
the
provision
of
financial
assistance
or
incentives
such
15
as
a
tax
credit,
forgivable
loan,
grant,
tax
rebate,
or
any
16
other
thing
of
value.
For
purposes
of
this
subparagraph,
17
“governmental
entity”
means
any
unit
of
government
in
the
18
executive,
legislative,
or
judicial
branch,
or
any
political
19
subdivision
of
the
state,
including
but
not
limited
to
a
city,
20
county,
township,
or
school
district.
21
Sec.
161.
Section
427.1,
subsection
2,
Code
2026,
is
amended
22
to
read
as
follows:
23
2.
Municipal
and
military
property.
The
property
of
a
24
county,
township,
city,
school
corporation,
levee
district,
25
drainage
district,
district
organized
under
chapter
357E
,
or
26
the
Iowa
national
guard,
when
devoted
to
public
use
and
not
27
held
for
pecuniary
profit,
except
property
of
a
municipally
28
owned
electric
utility
held
under
joint
ownership
and
property
29
of
an
electric
power
facility
financed
under
chapter
28F
or
30
476A
that
shall
be
subject
to
taxation
under
chapter
437A
31
and
facilities
of
a
municipal
utility
that
are
used
for
the
32
provision
of
local
exchange
services
pursuant
to
chapter
476
,
33
but
only
to
the
extent
such
facilities
are
used
to
provide
such
34
services.
The
exemption
for
property
owned
by
a
city
or
county
35
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also
applies
to
property
which
that
is
operated
by
a
city
1
or
county
as
a
library,
art
gallery
or
museum,
conservatory,
2
botanical
garden
or
display,
observatory
or
science
museum,
3
or
as
a
location
for
holding
athletic
contests,
sports
or
4
entertainment
events,
expositions,
meetings
,
or
conventions,
5
or
leased
from
the
city
or
county
for
any
such
purposes,
or
6
leased
from
the
city
or
county
by
the
Iowa
national
guard
or
7
by
a
federal
agency
for
the
benefit
of
the
Iowa
national
guard
8
when
devoted
for
public
use
and
not
for
pecuniary
profit.
Food
9
and
beverages
may
be
served
at
the
events
or
locations
without
10
affecting
the
exemptions,
provided
the
city
has
approved
the
11
serving
of
food
and
beverages
on
the
property
if
the
property
12
is
owned
by
the
city
or
the
county
has
approved
the
serving
13
of
food
and
beverages
on
the
property
if
the
property
is
14
owned
by
the
county.
The
exemption
for
property
owned
by
a
15
city
or
county
also
applies
to
property
which
that
is
located
16
at
an
airport
and
leased
to
a
fixed
base
operator
providing
17
aeronautical
services
to
the
public.
18
Sec.
162.
Section
434.22,
Code
2026,
is
amended
to
read
as
19
follows:
20
434.22
Levy
and
collection
of
tax.
21
At
the
first
meeting
of
the
board
of
supervisors
held
after
22
the
statement
of
the
department
of
revenue
under
section
434.17
23
is
received
by
the
county
auditor,
the
board
shall
cause
the
24
same
to
be
entered
on
its
minute
book,
and
make
and
enter
in
25
the
minute
book
an
order
stating
the
length
of
the
main
track
26
and
the
assessed
value
of
each
railway
lying
in
each
city,
27
township,
or
lesser
taxing
district
in
its
county,
through
or
28
into
which
the
railway
extends,
as
fixed
by
the
department
29
of
revenue,
which
shall
constitute
the
taxable
value
of
the
30
property
for
taxing
purposes;
and
the
taxes
on
the
property,
31
when
collected
by
the
county
treasurer,
shall
be
disposed
of
as
32
other
taxes.
The
county
auditor
shall
transmit
a
copy
of
the
33
order
to
the
council
or
trustees
of
the
city
or
township
board
34
of
supervisors
.
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Sec.
163.
Section
434.23,
Code
2026,
is
amended
to
read
as
1
follows:
2
434.23
Rates
——
purposes.
3
All
such
railway
property
shall
be
taxable
upon
said
4
assessment
at
the
same
rates,
by
the
same
officers,
and
for
5
the
same
purpose
as
the
property
of
individuals
within
such
6
counties,
cities,
townships,
and
lesser
taxing
districts.
7
Sec.
164.
Section
437.10,
Code
2026,
is
amended
to
read
as
8
follows:
9
437.10
Levy
and
collection
of
tax.
10
At
the
first
meeting
of
the
board
of
supervisors
held
after
11
the
statements
of
the
department
of
revenue
under
section
12
437.9
are
received
by
the
county
auditor,
the
board
shall
13
cause
such
statement
statements
to
be
entered
in
its
minute
14
book
and
make
and
enter
in
the
minute
book
an
order
stating
15
the
length
of
the
lines
and
the
assessed
value
of
the
property
16
of
each
of
the
companies
situated
in
each
township
or
lesser
17
taxing
district
in
each
county
outside
cities,
as
fixed
by
the
18
department
of
revenue,
which
shall
constitute
the
taxable
value
19
of
the
property
for
taxing
purposes.
The
county
auditor
shall
20
transmit
a
copy
of
the
order
to
the
trustees
of
each
township
21
board
of
supervisors
and
to
the
proper
taxing
boards
in
lesser
22
taxing
districts
into
which
the
line
or
lines
of
the
company
23
extend
in
the
county.
The
taxes
on
the
property
when
collected
24
by
the
county
treasurer
shall
be
disposed
of
as
other
taxes
on
25
real
estate.
26
Sec.
165.
Section
437.11,
Code
2026,
is
amended
to
read
as
27
follows:
28
437.11
Rate
——
purposes.
29
Such
portions
of
the
transmission
line
or
lines
within
the
30
state
referred
to
in
section
437.2
,
as
are
located
outside
31
cities,
shall
be
taxable
upon
said
assessment
provided
for
by
32
sections
437.6
through
437.9
at
the
same
rate,
by
the
same
33
officers
and
for
the
same
purposes
as
property
of
individuals
34
within
such
counties
,
townships,
or
lesser
taxing
districts,
35
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_____
outside
cities,
and
the
county
treasurer
shall
collect
said
1
taxes
at
the
same
time
and
in
the
same
manner
as
other
taxes,
2
and
the
same
penalties
shall
be
due
and
collectible
as
for
the
3
nonpayment
of
individual
taxes.
4
Sec.
166.
Section
438.15,
Code
2026,
is
amended
to
read
as
5
follows:
6
438.15
Levy
and
collection
of
tax.
7
At
the
first
meeting
of
the
board
of
supervisors
held
after
8
the
statement
of
the
department
of
revenue
under
section
438.14
9
is
received
by
the
county
auditor,
the
board
shall
cause
the
10
same
to
be
entered
on
its
minute
book,
and
make
and
enter
in
11
the
minute
book
an
order
describing
and
stating
the
assessed
12
value
of
each
pipeline
lying
in
each
city,
township,
or
lesser
13
taxing
district
in
its
county,
through
or
into
which
the
14
pipeline
extends,
as
fixed
by
the
department
of
revenue,
which
15
shall
constitute
the
assessed
value
of
the
property
for
taxing
16
purposes;
and
the
taxes
on
the
property,
when
collected
by
17
the
county
treasurer,
shall
be
disposed
of
as
other
taxes.
18
The
county
auditor
shall
transmit
a
copy
of
the
order
to
the
19
council
of
the
city
,
or
the
trustees
of
the
township,
as
the
20
case
may
be
and
the
board
of
supervisors
.
21
Sec.
167.
Section
438.16,
Code
2026,
is
amended
to
read
as
22
follows:
23
438.16
Taxation
procedure.
24
All
such
pipeline
property
shall
be
taxable
upon
said
25
assessment
at
the
same
rates,
by
the
same
officers,
and
for
26
the
same
purpose
as
the
property
of
individuals
within
such
27
counties,
cities,
townships
and
lesser
taxing
districts.
28
Sec.
168.
Section
441.42,
Code
2026,
is
amended
to
read
as
29
follows:
30
441.42
Appeal
on
behalf
of
public.
31
1.
Any
officer
of
a
county,
city,
township,
drainage
32
district,
levee
district,
or
school
district
interested
or
a
33
taxpayer
thereof
may
in
like
manner
make
complaint
before
said
34
board
of
review
in
respect
to
the
assessment
of
any
property
35
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in
the
township
unincorporated
area
of
the
county
,
drainage
1
district,
levee
district
,
or
city
and
an
appeal
from
the
action
2
of
the
board
of
review
in
fixing
the
amount
of
assessment
on
3
any
property
concerning
which
such
complaint
is
made
,
may
be
4
taken
by
any
of
such
aforementioned
officers.
5
2.
Such
appeal
is
in
addition
to
the
appeal
allowed
to
the
6
person
whose
property
is
assessed
and
shall
be
taken
in
the
7
name
of
the
county,
city,
township,
drainage
district,
levee
8
district,
or
school
district
interested,
and
tried
in
the
same
9
manner,
except
that
the
notice
of
appeal
shall
also
be
served
10
upon
the
owner
of
the
property
concerning
which
the
complaint
11
is
made
and
affected
thereby
or
person
required
to
return
said
12
property
for
assessment.
13
Sec.
169.
Section
443.1,
Code
2026,
is
amended
to
read
as
14
follows:
15
443.1
Consolidated
tax.
16
All
taxes
which
that
are
uniform
throughout
any
township
17
or
school
district
shall
be
formed
into
a
single
tax
and
18
entered
upon
the
tax
list
in
a
single
column,
to
be
known
as
a
19
consolidated
tax,
and
each
receipt
shall
show
the
percentage
20
levied
for
each
separate
fund.
21
Sec.
170.
Section
444.1,
Code
2026,
is
amended
to
read
as
22
follows:
23
444.1
Basis
for
amount
of
tax.
24
In
all
taxing
districts
in
the
state,
including
townships,
25
school
districts,
cities
,
and
counties,
when
by
law
then
26
existing
the
people
are
authorized
to
determine
by
vote,
or
27
officers
are
authorized
to
estimate
or
determine,
a
rate
of
28
taxation
required
for
any
public
purpose,
such
rate
shall
in
29
all
cases
be
estimated
and
based
upon
the
adjusted
taxable
30
valuation
of
such
taxing
district
for
the
preceding
calendar
31
year.
32
Sec.
171.
Section
444.2,
Code
2026,
is
amended
to
read
as
33
follows:
34
444.2
Amounts
certified
in
dollars.
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When
an
authorized
tax
rate
within
a
taxing
district,
1
including
townships,
school
districts,
cities
,
and
counties,
2
has
been
thus
determined
as
provided
by
law,
the
officer
or
3
officers
charged
with
the
duty
of
certifying
the
authorized
4
rate
to
the
county
auditor
or
board
of
supervisors
shall,
5
before
certifying
the
rate,
compute
upon
the
adjusted
taxable
6
valuation
of
the
taxing
district
for
the
preceding
fiscal
year,
7
the
amount
of
tax
the
rate
will
raise,
stated
in
dollars,
and
8
shall
certify
the
computed
amount
in
dollars
and
not
by
rate,
9
to
the
county
auditor
and
board
of
supervisors.
10
Sec.
172.
Section
455B.131,
subsection
10,
Code
2026,
is
11
amended
to
read
as
follows:
12
10.
“Political
subdivision”
means
any
municipality,
13
township,
or
county,
or
district,
or
authority,
or
any
portion,
14
or
combination
of
two
or
more
thereof.
15
Sec.
173.
Section
455B.381,
subsection
8,
Code
2026,
is
16
amended
to
read
as
follows:
17
8.
“Political
subdivision”
means
any
municipality,
township,
18
or
county,
or
district,
or
authority,
or
any
portion,
or
19
combination
of
two
or
more
thereof,
including
but
not
limited
20
to
any
emergency
services
and
emergency
management
agency
21
established
pursuant
to
chapter
28E
or
29C
,
and
any
municipal
22
fire
departments
and
ambulance
services
and
agents
thereof.
23
Sec.
174.
Section
468.221,
subsection
2,
paragraph
b,
Code
24
2026,
is
amended
to
read
as
follows:
25
b.
If
the
written
communication
is
to
be
delivered
to
a
26
local
government,
it
may
be
delivered
to
the
governing
body
of
27
the
local
government.
The
written
communication
may
also
be
28
delivered
to
a
person
designated
by
the
governing
body.
As
29
used
in
this
section
,
“local
government”
includes
a
county
,
or
a
30
city,
township,
or
any
special
purpose
district
or
authority.
31
Sec.
175.
Section
476.44,
subsection
1,
unnumbered
32
paragraph
1,
Code
2026,
is
amended
to
read
as
follows:
33
The
commission
shall
not
require
an
electric
utility
34
to
purchase
or
wheel
electricity
from
an
alternate
energy
35
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production
facility
or
small
hydro
facility
unless
the
facility
1
is
owned
or
operated
by
an
individual,
firm,
partnership,
2
corporation,
company,
association,
joint
stock
association,
3
city,
town,
or
county
that
meets
both
of
the
following:
4
Sec.
176.
Section
476.48,
subsection
1,
paragraph
c,
Code
5
2026,
is
amended
to
read
as
follows:
6
c.
“Small
wind
innovation
zone”
means
a
political
7
subdivision
of
this
state,
including
but
not
limited
to
a
city,
8
county,
township,
school
district,
community
college,
area
9
education
agency,
institution
under
the
control
of
the
state
10
board
of
regents,
or
any
other
local
commission,
association,
11
or
tribal
council
which
that
adopts,
or
is
encompassed
within
12
a
local
government
which
that
adopts,
the
model
ordinance
as
13
provided
in
subsection
3
.
14
Sec.
177.
Section
480A.2,
subsection
1,
Code
2026,
is
15
amended
to
read
as
follows:
16
1.
“Local
government”
means
a
county,
city,
township,
or
17
school
district,
or
any
special-purpose
district
or
authority.
18
Sec.
178.
Section
520.1,
Code
2026,
is
amended
to
read
as
19
follows:
20
520.1
Authorization.
21
Individuals,
partnerships,
and
corporations,
and
cities,
22
counties,
townships,
school
districts
,
and
any
other
units
23
of
local
government
of
this
state,
designated
as
subscribers
24
under
this
chapter
,
are
authorized
to
exchange
reciprocal
or
25
interinsurance
contracts
with
each
other,
and
with
individuals,
26
partnerships,
and
corporations
of
other
states,
territories,
27
districts,
and
countries,
providing
insurance
among
themselves
28
for
any
loss
which
that
may
be
insured
against
under
the
law,
29
except
life
insurance.
30
Sec.
179.
Section
565.6,
Code
2026,
is
amended
to
read
as
31
follows:
32
565.6
Gifts
to
governmental
bodies.
33
Civil
townships
wholly
outside
of
any
city,
and
school
34
School
corporations
,
are
authorized
to
take
and
hold
property,
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real
and
personal,
by
gift
and
bequest
and
to
administer
1
the
property
through
the
proper
officer
in
pursuance
of
the
2
terms
of
the
gift
or
bequest.
Title
shall
not
pass
unless
3
accepted
by
the
governing
board
of
the
corporation
or
township
.
4
Conditions
attached
to
the
gifts
or
bequests
become
binding
5
upon
the
corporation
or
township
upon
acceptance.
6
Sec.
180.
Section
636.23,
subsection
4,
Code
2026,
is
7
amended
to
read
as
follows:
8
4.
Municipal
bonds.
Bonds,
or
other
interest-bearing
9
obligations,
which
that
are
a
direct
obligation
of
a
county,
10
township,
city,
school
district,
or
other
municipal
corporation
11
or
district
,
having
power
to
levy
general
taxes
in
the
state
12
of
Iowa,
and
also
bonds
or
other
interest-bearing
obligations
13
which
that
are
a
direct
obligation
of
a
county,
township,
city,
14
village,
school
district,
or
other
municipal
corporation
or
15
district
,
having
power
to
levy
general
taxes
in
any
adjoining
16
state,
and
having
a
population
of
not
less
than
five
thousand.
17
However,
the
total
funded
indebtedness
of
a
municipality
18
enumerated
in
this
subsection
shall
not
exceed
ten
percent
of
19
the
assessed
value
of
the
taxable
property
in
the
municipality,
20
as
ascertained
by
the
last
assessment
for
tax
purposes,
and
21
the
municipality
or
district
shall
not
have
defaulted
in
the
22
payment
of
any
of
its
bonded
indebtedness
within
the
ten
23
preceding
years.
24
Sec.
181.
Section
670.1,
subsections
1
and
2,
Code
2026,
are
25
amended
to
read
as
follows:
26
1.
“Governing
body”
means
the
council
of
a
city,
county
27
board
of
supervisors,
board
of
township
trustees,
local
28
school
board,
and
other
boards
and
commissions
exercising
29
quasi-legislative,
quasi-executive,
and
quasi-judicial
power
30
over
territory
comprising
a
municipality.
31
2.
“Municipality”
means
a
city,
county,
township,
school
32
district,
a
chapter
28E
entity
as
provided
in
section
670.4,
33
subsection
1
,
paragraph
“p”
,
and
any
other
unit
of
local
34
government
except
soil
and
water
conservation
districts
as
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defined
in
section
161A.3,
subsection
6
.
1
Sec.
182.
Section
715E.6,
subsection
3,
Code
2026,
is
2
amended
to
read
as
follows:
3
3.
A
department,
division,
or
other
unit
of
state
government
4
of
this
state
or
any
other
state,
city,
county,
township,
or
5
other
governmental
subdivision,
or
any
other
public
corporation
6
or
agency
created
under
the
laws
of
this
state,
any
other
7
state,
the
United
States,
or
any
department
or
agency
thereof,
8
or
any
agency,
commission,
or
authority
established
pursuant
to
9
an
interstate
compact
or
agreement
or
combination
thereof.
10
Sec.
183.
Section
724.28,
subsection
1,
Code
2026,
is
11
amended
to
read
as
follows:
12
1.
As
used
in
this
section
,
“political
subdivision
of
the
13
state”
means
a
city
,
or
county
,
or
township
.
14
Sec.
184.
Section
729.6,
subsection
1,
paragraph
i,
Code
15
2026,
is
amended
to
read
as
follows:
16
i.
“Licensing
agency”
means
a
board,
commission,
committee,
17
council,
department,
or
officer,
except
a
judicial
officer,
in
18
the
state,
or
in
a
city,
county,
township,
or
local
government,
19
authorized
to
grant,
deny,
renew,
revoke,
suspend,
annul,
20
withdraw,
or
amend
a
license
or
certificate
of
registration.
21
Sec.
185.
REPEAL.
Sections
39.22,
64.12,
359.10,
359.11,
22
359.12,
359.13,
359.18,
359.19,
359.20,
359.21,
359.23,
359.24,
23
359.25,
359.26,
359.27,
359.46,
359.47,
359.49,
359.50,
359.51,
24
and
359.52,
Code
2026,
are
repealed.
25
Sec.
186.
REPEAL.
Chapter
360,
Code
2026,
is
repealed.
26
DIVISION
V
27
TRANSITION
PROVISIONS
28
Sec.
187.
TRANSITION
——
TRANSFER
OF
FUNDS,
PROPERTY,
29
OBLIGATIONS,
AND
INDEBTEDNESS.
30
1.
On
the
effective
date
of
this
section
of
this
Act,
each
31
county
shall
take
ownership
of
the
funds
and
property
and
32
assume
all
obligations
and
indebtedness
held
by
each
township
33
within
the
county,
unless
such
funds,
property,
obligations,
34
and
indebtedness
are
otherwise
transferred
by
this
Act.
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2.
Any
hearing,
cause
of
action,
or
statute
of
limitation
1
relating
to
a
township
existing
on
the
effective
date
of
this
2
section
of
this
Act
shall
not
be
affected
as
a
result
of
the
3
transfer
of
a
township’s
obligations
and
such
cause
or
statute
4
of
limitation
shall
apply
to
the
county
in
which
the
township
5
is
located.
6
3.
The
term
of
all
elected
township
officials
in
all
7
townships
in
this
state
shall
terminate
on
the
effective
date
8
of
this
section
of
this
Act.
9
DIVISION
VI
10
EFFECTIVE
DATES
11
Sec.
188.
EFFECTIVE
DATE.
Except
as
otherwise
provided
in
12
this
division
of
this
Act,
this
Act
takes
effect
July
1,
2027.
13
Sec.
189.
EFFECTIVE
DATE.
The
following
take
effect
June
14
30,
2027:
15
1.
The
section
of
this
Act
amending
section
331.325.
16
2.
The
section
of
this
Act
amending
section
331.385.
17
EXPLANATION
18
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
19
the
explanation’s
substance
by
the
members
of
the
general
assembly.
20
This
bill
eliminates
townships
as
a
form
of
local
21
government,
but
does
not
affect
how
a
township
is
used
as
a
22
place,
such
as
for
purposes
of
redistricting
or
surveying.
The
23
bill
strikes
references
to
townships
in
provisions
throughout
24
the
Code
relating
to
levying
taxes,
issuing
bonds,
or
holding
25
property,
and
makes
other
conforming
changes.
The
bill
26
transfers
duties
of
townships,
including
the
appointment
of
27
fence
viewers,
stewardship
of
certain
cemeteries,
and
the
28
provision
of
fire
protection
services
and
emergency
medical
29
services,
to
counties.
30
Under
current
law,
the
county
board
of
supervisors
is
31
responsible
for
dividing
each
county
into
townships.
Each
32
township
has
a
board
of
township
trustees
who
act
as
fence
33
viewers
and
perform
other
duties
assigned
by
law,
including
34
funding
and
maintaining
pioneer
cemeteries,
fire
protection
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services,
and
emergency
medical
services,
and
serving
as
the
1
township
animal
board
of
health.
2
The
bill
eliminates
boards
of
township
trustees.
The
3
bill
requires
the
county
board
of
supervisors
to
appoint
4
fence
viewers
for
the
county,
rather
than
for
each
township.
5
Additionally,
the
appointed
fence
viewers
shall
constitute
the
6
animal
board
of
health
for
the
county.
7
The
bill
requires
a
county
to
assume
jurisdiction
and
8
control
of
pioneer
cemeteries
and
all
other
cemeteries
in
9
the
county
under
the
jurisdiction
of
township
trustees
as
of
10
June
30,
2027,
and
maintain
and
repair
all
cemeteries
in
the
11
county
unless
a
city
has
assumed
jurisdiction
over
a
cemetery
12
located
in
the
county
or
if
there
is
a
private
organization
13
that
oversees
the
maintenance
and
repair
of
a
cemetery
in
14
the
county.
On
and
after
the
effective
date
of
the
bill,
a
15
county
shall
assume
trusteeship
previously
held
by
a
township
16
within
the
county,
and
the
county
shall
acquire
all
duties
17
and
property
relating
to
cemeteries
previously
held
by
such
18
township.
19
The
bill
authorizes
counties
to
levy
a
tax
not
to
exceed
20
$0.0675
per
$1,000
of
assessed
value
of
taxable
property.
The
21
proceeds
of
the
levy
shall
be
deposited
into
a
designated
22
cemetery
fund
in
the
county.
The
bill
repeals
the
authority
23
of
a
county
to
levy
a
tax
not
to
exceed
$0.0675
per
$1,000
24
of
assessed
value
of
taxable
property,
the
proceeds
of
which
25
are
deposited
into
the
county’s
general
fund.
A
county,
a
26
city,
or
a
cemetery
commission
may
enter
into
agreements
with
27
other
counties,
cities,
or
cemetery
commissions
pursuant
to
28
Code
chapter
28E
to
fulfill
the
duties
of
this
provision.
All
29
entities
subject
to
the
agreement
must
levy
a
tax
at
the
same
30
rate.
31
The
bill
requires
each
county
to
provide,
through
the
32
establishment
of
an
emergency
response
district
pursuant
to
33
Code
chapter
357J,
fire
protection
service
and
emergency
34
medical
service
for
any
township
located
in
the
unincorporated
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area
of
the
county
that
is
not
already
served
through
a
1
benefited
fire
district
established
pursuant
to
Code
chapter
2
357B,
another
emergency
response
district,
an
entity
created
3
pursuant
to
an
agreement
entered
into
under
Code
chapter
28E,
4
or
a
contract
with
another
county
or
city.
If
a
township
5
provided
fire
protection
outside
of
the
county’s
boundaries
6
up
to
and
including
June
30,
2027,
the
county
shall
continue
7
to
provide
fire
protection
to
that
area
for
at
least
90
days
8
after
the
assumption
of
such
obligations,
after
which
point
9
the
county
in
which
the
receiving
township
is
located
shall
10
assume
responsibility
for
providing
fire
protection
services
11
and
emergency
medical
services.
A
county
may
allow
another
12
entity
to
provide
fire
protection
services
to
a
township
in
13
an
unincorporated
area
of
the
county.
A
township
receiving
14
services
in
such
manner
may
be
removed
from
an
emergency
15
response
district
only
after
the
county
and
the
entity
16
providing
fire
protection
services
enter
into
an
agreement
for
17
such
services.
18
Under
current
law,
an
emergency
response
district
may
19
assess
a
levy
of
not
more
than
$1.6075
per
$1,000
of
assessed
20
value.
The
bill
instead
allows
the
commission
of
the
district
21
to
propose
a
budget
to
each
governmental
entity
within
the
22
district,
who
may
each
assess
a
levy
at
an
equal
rate,
but
23
not
to
exceed
$0.75
per
$1,000
of
assessed
value,
to
fund
the
24
budget.
The
bill
provides
for
the
discontinuation
of
the
25
emergency
medical
services
tax
for
areas
subject
to
taxation
26
for
the
emergency
response
district
budget.
27
On
July
1,
2027,
each
county
shall
take
ownership
of
the
28
funds
and
property
and
assume
all
obligations
and
indebtedness
29
held
by
each
township
within
the
county,
unless
such
funds,
30
property,
obligations,
and
indebtedness
are
otherwise
31
transferred
by
the
bill.
Any
hearing,
cause
of
action,
or
32
statute
of
limitation
relating
to
a
township
existing
on
July
33
1,
2027,
shall
not
be
affected
as
a
result
of
the
transfer
of
a
34
township’s
obligations
and
such
cause
or
statute
of
limitation
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shall
apply
to
the
county
in
which
the
township
is
located.
1
The
term
of
all
elected
township
officials
in
all
townships
in
2
this
state
shall
terminate
July
1,
2027.
3
Specified
sections
of
the
bill
relating
to
the
transfer
of
4
duties
relating
to
cemeteries
and
fire
protection
services
take
5
effect
June
30,
2027.
Otherwise,
the
bill
takes
effect
July
6
1,
2027.
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