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: 6 TLSB 5918XC (1) 91 js/jh
S.F. _____ 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. 35 -1- LSB 5918XC (1) 91 js/jh 1/ 66
S.F. _____ 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 35 -2- LSB 5918XC (1) 91 js/jh 2/ 66
S.F. _____ 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 35 -3- LSB 5918XC (1) 91 js/jh 3/ 66
S.F. _____ 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 35 -4- LSB 5918XC (1) 91 js/jh 4/ 66
S.F. _____ 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 35 -5- LSB 5918XC (1) 91 js/jh 5/ 66
S.F. _____ 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 35 -6- LSB 5918XC (1) 91 js/jh 6/ 66
S.F. _____ 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 -7- LSB 5918XC (1) 91 js/jh 7/ 66
S.F. _____ 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 -8- LSB 5918XC (1) 91 js/jh 8/ 66
S.F. _____ 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 -9- LSB 5918XC (1) 91 js/jh 9/ 66
S.F. _____ 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 -10- LSB 5918XC (1) 91 js/jh 10/ 66
S.F. _____ 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 -11- LSB 5918XC (1) 91 js/jh 11/ 66
S.F. _____ 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 -12- LSB 5918XC (1) 91 js/jh 12/ 66
S.F. _____ 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 35 -13- LSB 5918XC (1) 91 js/jh 13/ 66
S.F. _____ 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. 35 -14- LSB 5918XC (1) 91 js/jh 14/ 66
S.F. _____ 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 35 -15- LSB 5918XC (1) 91 js/jh 15/ 66
S.F. _____ 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 35 -16- LSB 5918XC (1) 91 js/jh 16/ 66
S.F. _____ 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 35 -17- LSB 5918XC (1) 91 js/jh 17/ 66
S.F. _____ 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 35 -18- LSB 5918XC (1) 91 js/jh 18/ 66
S.F. _____ 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 35 -19- LSB 5918XC (1) 91 js/jh 19/ 66
S.F. _____ 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 -20- LSB 5918XC (1) 91 js/jh 20/ 66
S.F. _____ 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 -21- LSB 5918XC (1) 91 js/jh 21/ 66
S.F. _____ 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 -22- LSB 5918XC (1) 91 js/jh 22/ 66
S.F. _____ 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 -23- LSB 5918XC (1) 91 js/jh 23/ 66
S.F. _____ 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 -24- LSB 5918XC (1) 91 js/jh 24/ 66
S.F. _____ 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 35 -25- LSB 5918XC (1) 91 js/jh 25/ 66
S.F. _____ 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 -26- LSB 5918XC (1) 91 js/jh 26/ 66
S.F. _____ 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 -27- LSB 5918XC (1) 91 js/jh 27/ 66
S.F. _____ 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 -28- LSB 5918XC (1) 91 js/jh 28/ 66
S.F. _____ 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 -29- LSB 5918XC (1) 91 js/jh 29/ 66
S.F. _____ 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 -30- LSB 5918XC (1) 91 js/jh 30/ 66
S.F. _____ 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 -31- LSB 5918XC (1) 91 js/jh 31/ 66
S.F. _____ 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 -32- LSB 5918XC (1) 91 js/jh 32/ 66
S.F. _____ 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 35 -33- LSB 5918XC (1) 91 js/jh 33/ 66
S.F. _____ 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 35 -34- LSB 5918XC (1) 91 js/jh 34/ 66
S.F. _____ 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 -35- LSB 5918XC (1) 91 js/jh 35/ 66
S.F. _____ 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 35 -36- LSB 5918XC (1) 91 js/jh 36/ 66
S.F. _____ 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 35 -37- LSB 5918XC (1) 91 js/jh 37/ 66
S.F. _____ 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 -38- LSB 5918XC (1) 91 js/jh 38/ 66
S.F. _____ 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 -39- LSB 5918XC (1) 91 js/jh 39/ 66
S.F. _____ 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 35 -40- LSB 5918XC (1) 91 js/jh 40/ 66
S.F. _____ 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 , 35 -41- LSB 5918XC (1) 91 js/jh 41/ 66
S.F. _____ 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, 35 -42- LSB 5918XC (1) 91 js/jh 42/ 66
S.F. _____ 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 -43- LSB 5918XC (1) 91 js/jh 43/ 66
S.F. _____ 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 -44- LSB 5918XC (1) 91 js/jh 44/ 66
S.F. _____ 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 35 -45- LSB 5918XC (1) 91 js/jh 45/ 66
S.F. _____ 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 -46- LSB 5918XC (1) 91 js/jh 46/ 66
S.F. _____ 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 -47- LSB 5918XC (1) 91 js/jh 47/ 66
S.F. _____ 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 -48- LSB 5918XC (1) 91 js/jh 48/ 66
S.F. _____ 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 -49- LSB 5918XC (1) 91 js/jh 49/ 66
S.F. _____ 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 -50- LSB 5918XC (1) 91 js/jh 50/ 66
S.F. _____ 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 -51- LSB 5918XC (1) 91 js/jh 51/ 66
S.F. _____ 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 -52- LSB 5918XC (1) 91 js/jh 52/ 66
S.F. _____ 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: 35 -53- LSB 5918XC (1) 91 js/jh 53/ 66
S.F. _____ (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 -54- LSB 5918XC (1) 91 js/jh 54/ 66
S.F. _____ 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 . 35 -55- LSB 5918XC (1) 91 js/jh 55/ 66
S.F. _____ 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 -56- LSB 5918XC (1) 91 js/jh 56/ 66
S.F. _____ 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 -57- LSB 5918XC (1) 91 js/jh 57/ 66
S.F. _____ 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. 35 -58- LSB 5918XC (1) 91 js/jh 58/ 66
S.F. _____ 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 -59- LSB 5918XC (1) 91 js/jh 59/ 66
S.F. _____ 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, 35 -60- LSB 5918XC (1) 91 js/jh 60/ 66
S.F. _____ 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 35 -61- LSB 5918XC (1) 91 js/jh 61/ 66
S.F. _____ 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. 35 -62- LSB 5918XC (1) 91 js/jh 62/ 66
S.F. _____ 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 35 -63- LSB 5918XC (1) 91 js/jh 63/ 66
S.F. _____ 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 35 -64- LSB 5918XC (1) 91 js/jh 64/ 66
S.F. _____ 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 35 -65- LSB 5918XC (1) 91 js/jh 65/ 66
S.F. _____ 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. 7 -66- LSB 5918XC (1) 91 js/jh 66/ 66