SSB 3009 (LSB 5918XC (1) 91)

SENATE FILE _____ 

BY  (PROPOSED COMMITTEE ON LOCAL GOVERNMENT BILL BY CHAIRPERSON WEBSTER)

A BILL FOR

An Act relating to duties of certain political subdivisions, including duties of fence viewers, stewardship of certain cemeteries, and provision of fire protection and emergency medical services, and including transition and effective date provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

DIVISION I
FENCE VIEWERS

    Section 1.  Section 165.35, Code 2026, is amended to read as follows:
   165.35  Township County animal board of health.
   The township trustees in such fence viewers appointed pursuant to section 359A.2A in each county are hereby constituted the animal board of health in their respective townships counties and they shall by April 1 of each year, and at such other times as they shall deem advisable, make a survey and report to the department all breeding cattle brought from outside of the county into each township in their respective townships from outside of the county counties.
    Sec. 2.  Section 169C.6, subsection 3, Code 2026, is amended to read as follows:
   3.  If the fence is not erected or maintained as required in section 359A.6, and upon the written request of the board of township trustees, the board of supervisors of the county where the fence is to be erected or maintained shall act in the same manner as the board of township trustees under that section, including by erecting erect or maintaining maintain the fence, ordering order payment from a defaulted party, and certifying certify an amount due to the county treasurer in the same manner as in section 359A.6. The amount due shall include the total costs required to erect or maintain the fence and a penalty equal to five percent of the total costs. The amount shall be placed upon the county system and collected in the same manner as ordinary taxes. Upon certification to the county treasurer, the amount assessed shall be a lien on the parcel until paid.
    Sec. 3.  Section 327G.4, subsection 1, paragraph e, Code 2026, is amended to read as follows:
   e.  Any other type which that the fence viewers of any township the county through which it the fence passes may determine as efficient as any of the above types.
    Sec. 4.  Section 359A.2, Code 2026, is amended to read as follows:
   359A.2  Trimming and cutting back.
   If said fence be hedge, the owner thereof shall trim or cut it back twice during each calendar year, the first time during the month of June and the last time during the month of September, to within five feet from the ground, unless such owners otherwise agree in writing to be filed with and recorded by the township clerk county recorder.
    Sec. 5.  Section 359A.2A, subsections 1 and 4, Code 2026, are amended to read as follows:
   1.  The trustees of the township where a controversy arises under this chapter shall serve as fence viewers The county board of supervisors shall appoint five eligible electors from the county to serve as fence viewers. No two appointees shall be a resident of the same township. The fence viewers shall have authority to hear and decide all questions related to matters that are part of the controversy as provided in this chapter. 
   4.  Upon the disqualification of the a fence viewer, the remaining trustees county board of supervisors shall appoint a qualified substitute fence viewer to decide each question related to a matter in controversy. If a trustee fence viewer is not remaining, the township clerk county board of supervisors shall appoint three qualified substitute fence viewers to decide each question related to a matter in controversy. However, this subsection does not apply if the township clerk board of supervisors selects a fence viewer as provided in section 359A.14.
    Sec. 6.  Section 359A.2A, subsection 2, paragraph b, Code 2026, is amended to read as follows:
   b.  A fence viewer who has a conflict of interest in deciding a question related to a matter that is part of the controversy is disqualified from participating in the matter. The disqualification shall be made by the election of the fence viewer or unanimous vote of the fence viewers who do not have a conflict of interest in the matter. However, if three or more fence viewers do not have a conflict of interest in the matter, the disqualification shall be made by a majority vote of those fence viewers.
    Sec. 7.  Section 359A.6, Code 2026, is amended to read as follows:
   359A.6  Default —— costs and fees collected.
   If the erecting, rebuilding, or repairing of a fence is not completed within thirty days from and after the time fixed in the order issued under section 359A.4, the board of township trustees acting as fence viewers county board of supervisors shall cause the fence to be erected, rebuilt, and repaired, and the value thereof may be fixed by the fence viewers. Unless the sum so fixed, together with all fees of the fence viewers caused by the default, is paid to the county treasurer, within ten days after the full amount due is ascertained, or when ordered to pay for an existing fence, and the value thereof is fixed by the fence viewers, and the sum, together with the fees of the fence viewers, remains unpaid by the party in default for ten days, the fence viewers shall certify to the county treasurer the full amount due from the party or parties in default, including all fees and costs assessed by the fence viewers, together with a description of the real estate owned by the party or parties in default along or upon which the said fence exists. The county treasurer shall enter the full amount due upon the county system, and the amount shall be collected in the same manner as ordinary taxes. Upon certification to the county treasurer, the amount assessed shall be a lien on the parcel until paid.
    Sec. 8.  Section 359A.8, Code 2026, is amended to read as follows:
   359A.8  Orders.
   All orders and decisions made by the fence viewers shall be in writing, signed by at least two of them, and filed with the township clerk county recorder.  The county recorder shall not collect fees under this section.
    Sec. 9.  Section 359A.10, Code 2026, is amended to read as follows:
   359A.10  Entry and record of orders.
   Such orders, decisions, notices, and returns shall be entered of record at length by the township clerk, and a copy thereof certified by the township clerk to the county recorder, who shall record the same in the recorder’s office in the manner specified in sections 558.49 and 558.52, and index such record in the name of each adjoining owner as grantor to the other. The county recorder shall collect fees specified in section 331.604.
    Sec. 10.  Section 359A.14, Code 2026, is amended to read as follows:
   359A.14  Lands in different townships counties.
   When the adjoining lands are situated in different townships in the same or different counties, the clerk of the township board of supervisors of the county of the owner making the application shall select two trustees of the clerk’s township as fence viewers from its county, and the clerk of the other township board of supervisors of the other county shall select one fence viewer from that clerk’s township county, who shall possess, in such case, all the powers given to fence viewers in this chapter, but all orders, notices, and valuations and taxation of costs made by them must be recorded in both townships and in the office of the recorder of deeds of each county.
    Sec. 11.  Section 359A.23, Code 2026, is amended to read as follows:
   359A.23  Appeal.
   Any person affected by an order or decision of the fence viewers may appeal to the district court by filing with the clerk of said court a notice of appeal within twenty days after the rendition of the order or decision appealed from and filing an appeal bond in an amount approved by the township clerk county recorder. The township clerk county recorder, after recording the original papers, shall thereupon file them in the office of the clerk of the district court, certifying them to be such, and the clerk shall docket them, entitling the applicant or petitioner as plaintiff, and it shall stand for trial as other cases.
    Sec. 12.  REPEAL.  Sections 359.17 and 359A.25, Code 2026, are repealed.
DIVISION II
CEMETERIES AND OTHER PUBLIC SPACES

    Sec. 13.  Section 331.325, Code 2026, is amended to read as follows:
   331.325  Control and maintenance of pioneer and other cemeteries —— cemetery commission.
   1.  As used in this section, “pioneer cemetery” means a cemetery where there have been twelve or fewer burials in the preceding fifty years.
   2.  Each county board of supervisors may shall adopt an ordinance assuming jurisdiction and control of pioneer cemeteries and all other cemeteries in the county under the jurisdiction of township trustees as of the effective date of this section of this Act. The board shall exercise the powers and duties of township trustees relating to the maintenance in sections 359.37 through 359.40 and chapter 523I, and shall maintain and repair of all cemeteries in the county as provided in sections 359.28 through 359.40 except that the board shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the maintenance and repair of all cemeteries under the jurisdiction of the county including pioneer cemeteries shall be paid from the county general fund, unless a city has assumed jurisdiction over a cemetery located in the county or if there is a private organization that oversees the maintenance and repair of a cemetery in the county. The maintenance and improvement program for a pioneer cemetery may include restoration and management of native prairie grasses and wildflowers.
   3.  a.  In lieu of management of the cemeteries, the The board of supervisors may create, by ordinance, a cemetery commission to assume jurisdiction and management of the pioneer cemeteries in the county. The ordinance shall delineate the number of commissioners, the appointing authority, the term of office, officers, employees, organizational matters, rules of procedure, compensation and expenses, and other matters deemed pertinent by the board. The board may delegate any power and duties duty relating to cemeteries that may otherwise be exercised by township trustees pursuant to sections 359.28 through 359.40 to the cemetery commission except the commission shall not certify a tax levy pursuant to section 359.30 or 359.33 and except that the expenses of the cemetery commission shall be paid from the county general fund the maintenance and repair of cemeteries but such powers and duties shall include those in sections 359.37 through 359.40 and chapter 523I.
   b.  The cemetery commission, once created, may continue to assume jurisdiction and management of a cemetery that would no longer qualify as a pioneer cemetery due to recent burials if the cemetery qualified as a pioneer cemetery upon or after creation of the cemetery commission. The choice to continue retaining jurisdiction and control of a cemetery that no longer qualifies as a pioneer cemetery shall be made jointly between the county board of supervisors and the cemetery commission.
   c.  The board of supervisors and the cemetery commission may jointly decide to allow the cemetery commission to care for any cemetery that had between thirteen and twenty-four burials within the previous fifty years. However, a A cemetery that had thirteen or more burials within the previous fifty years shall not be considered a pioneer cemetery.
   d.  A cemetery that does not otherwise qualify to be under the jurisdiction and control of a county board of supervisors or county cemetery commission may designate a portion of the cemetery as a pioneer section if at least fifty percent of the burials in that portion occurred at least one hundred years prior to the designation. Upon approval by the cemetery, the county board of supervisors, and the county cemetery commission, the county cemetery commission may use its resources to restore and maintain the pioneer section of the cemetery as though that section was a pioneer cemetery. However, a cemetery with a designated pioneer section and the pioneer section itself shall not be considered a pioneer cemetery.
   4.  Notwithstanding sections 359.30 and 359.33, the costs of management, repair, and maintenance of pioneer cemeteries shall be paid from the county general fund.  The county may levy a tax not to exceed six and three-fourths cents per thousand dollars of assessed value of taxable property for deposit into a designated cemetery fund. Moneys in a county’s cemetery fund shall be used to improve, maintain, and repair all cemeteries under the jurisdiction of the county. This tax shall be separate from other county levies and shall not be used for any other purpose. Moneys in the cemetery fund shall not revert and may be saved for capital expenses.
   5.  a.  A county, a city, or a cemetery commission, if created under subsection 3, may enter into agreements with other counties, cities, or cemetery commissions pursuant to chapter 28E to fulfill the duties of this section.
   b.  (1)  If an agreement under chapter 28E is created pursuant to paragraph “a”, each participating county or city shall levy the same tax, not to exceed six and three-fourths cents per one thousand dollars assessed value on all taxable property. Revenues from taxes levied pursuant to this paragraph shall be jointly used among all cemeteries under the jurisdiction of the participating counties and cities.
   (2)  Taxes levied by a city pursuant to this paragraph shall be deposited in a designated cemetery fund, shall be separate from other city levies, and shall not be used for any other purpose. Moneys in a city’s cemetery fund shall not revert and may be saved for capital expenses.
    Sec. 14.  Section 331.402, subsection 2, paragraph c, Code 2026, is amended to read as follows:
   c.  Levy within a township the county at a rate not to exceed the rate permitted under sections 359.30 and 359.33 section 331.325 for the care and maintenance of cemeteries, if the township officials fail to levy the tax as needed.
    Sec. 15.  Section 359.37, Code 2026, is amended to read as follows:
   359.37  Regulations.
   1.  The trustees, board of directors, or other officers having the custody and control of any cemetery in this state, board of supervisors shall have power, subject to the bylaws and regulations of such cemetery, to do all of the following:
   a.  To enclose, improve, and adorn the ground of such cemetery.
   b.  To construct avenues in the cemetery.
   c.  To erect proper buildings for the use of the cemetery.
   d.  To prescribe rules for the improving or adorning the lots in the cemetery or for the erection of monuments or other memorials of the dead upon the lots.
   e.  To prohibit any use, division, improvement, or adornment of a lot which the trustees, directors, or officers that the board of supervisors may deem improper.
   2.  The trustees board of supervisors, after such land has been advertised for sealed bids by the trustees board of supervisors, shall have authority to sell and dispose of any lands or parcels of lands previously dedicated for cemetery purposes and which that are no longer necessary for such purposes, for the reason that no burials are being made in the cemetery. However, any portion of the cemetery in which burials have been made shall be kept and maintained by the trustees board of supervisors. The proceeds from such sales shall be deposited in the tax county’s cemetery fund established in accordance with section 359.30 331.325, to be used for the purposes of that fund.
    Sec. 16.  Section 359.38, Code 2026, is amended to read as follows:
   359.38  Watchpersons appointed.
   Such trustees, directors, or other officers The board of supervisors may appoint as many day and night watchpersons of their its cemetery grounds as they may think it deems expedient, and such. Such watchpersons, and also all their sextons, superintendents, gardeners, and agents, stationed upon or near said grounds are hereby authorized to take and subscribe to an oath of office as provided in section 63.10.
    Sec. 17.  Section 359.39, Code 2026, is amended to read as follows:
   359.39  Ex officio police officers.
   Upon the taking of such an oath as provided in section 359.38, such watchpersons, sextons, superintendents, gardeners, and agents shall have and exercise all powers of police officers within and adjacent to the cemetery grounds and each shall have power to arrest any and all persons engaged in violating the laws of this state, and to bring any such person so offending before any judicial magistrate, to be dealt with according to law.
    Sec. 18.  Section 359.40, Code 2026, is amended to read as follows:
   359.40  Cemeteries —— plats —— records.
   Where When there is located in any township one or more cemeteries, the owner of the same any such cemetery, or any party owning an interest therein, may cause the same that cemetery to be surveyed, platted, and laid out into subdivisions and lots, numbering the same that cemetery by progressive numbers, giving the length and breadth, also and providing the location with reference to known or permanent monuments to be made. The plat shall accurately describe all the subdivisions of the tract of land used, or designed to be used as a cemetery, and shall be recorded in the office of the county recorder, and filed with and recorded by the township clerk, and preserved by the township clerk among the records of the office.
    Sec. 19.  Section 523I.508, subsections 1, 4, and 5, Code 2026, are amended to read as follows:
   1.  Political subdivisions as trustees.  Counties, cities, irrespective of their form of government, and boards of trustees of cities to whom the management of municipal cemeteries has been transferred by ordinance, and civil townships wholly outside of any city, are trustees in perpetuity, and are required to accept, receive, and expend all moneys and property donated or left to them by bequest for perpetual care, and that portion of interment space sales or permanent charges made against interment spaces which that has been set aside in a perpetual care fund for which there is no other acting trustee, shall be used in caring for the property of the donor or lot owner who by purchase or otherwise has provided for the perpetual care of an interment space in any cemetery, or in accordance with the terms of the donation, bequest, or agreement for sale and purchase of an interment space, and the money or property thus received shall be used for no other purpose.  On and after the effective date of this Act, a county shall assume trusteeship previously held by a township within the county under this section, and the county shall acquire all duties and property relating to cemeteries previously held by such township.
   4.  Delegates to conventions.  A township county having one or more cemeteries under its control may designate up to two officials from each cemetery as delegates to attend meetings of cemetery officials, and certain expenses of the delegates not exceeding twenty-five dollars for each delegate, including association dues, may be paid out of the cemetery fund of the township county.
   5.  Subscribing to publications.  The cemetery officials of every township county having a cemetery under its control may subscribe to one or more publications devoted exclusively to cemetery management, and the subscriptions may be paid out of the cemetery fund of the township county.
    Sec. 20.  Section 523I.508, subsection 3, paragraph a, Code 2026, is amended to read as follows:
   a.  Before any part of the principal may be invested or used, the county, city, or board of trustees of a city to whom the management of a municipal cemetery has been transferred by ordinance, or civil township shall, by resolution, accept the moneys described in subsection 1 and, by resolution, shall provide for the payment of interest annually to the appropriate fund, or to the cemetery, or the person in charge of the cemetery, to be used in caring for or maintaining the individual property of the donor in the cemetery, or interment spaces which that have been sold if provision was made for perpetual care, all in accordance with the terms of the donation or bequest, or the terms of the sale or purchase of an interment space.
    Sec. 21.  REPEAL.  Sections 331.424B, 359.28, 359.29, 359.30, 359.31, 359.32, 359.33, 359.34, 359.35, 359.36, and 523I.403, Code 2026, are repealed.
DIVISION III
FIRE PROTECTION SERVICES AND EMERGENCY MEDICAL SERVICES

    Sec. 22.  Section 20.3, subsection 11, paragraphs b and e, Code 2026, are amended to read as follows:
   b.  A marshal or police officer of a city, township, or special-purpose district or authority who is a member of a paid police department.
   e.  A permanent or full-time fire fighter of a city, township, or special-purpose district or authority who is a member of a paid fire department.
    Sec. 23.  Section 28E.31, subsection 4, Code 2026, is amended to read as follows:
   4.  For purposes of this section, “municipality” means a city, county, township, benefited fire district, or agency formed under this chapter and authorized by law to provide emergency services.
    Sec. 24.  Section 28E.32, subsection 4, Code 2026, is amended to read as follows:
   4.  For purposes of this section, “municipality” means a city, county, township, benefited fire district, or agency formed under this chapter and authorized by law to provide emergency services.
    Sec. 25.  Section 28E.41, subsection 3, paragraph a, Code 2026, is amended to read as follows:
   a.  A county, city, fire district, or school district may expend funds or issue general obligation bonds for the payment of its share of the cost of constructing, acquiring, furnishing, operating, or maintaining a joint public building pursuant to subsection 1. Section 28E.16 shall apply regarding a single election to be authorized by the board of supervisors, city council, governing body of a fire district, and board of directors of a school district, in the event that a single bond issue throughout the overlapping or contiguous areas, or noncontiguous cities located in the same county or cities located in contiguous counties, is contemplated. If separate bond issues are authorized by the governing body of a county, city, fire district, or school district for its respective share of the cost of the joint public building, the applicable bonding provisions of chapters 74, 75, 296, 298, 331, 357B, 359, and 384 shall apply. With regard to any issuance of bonds pursuant to this section, a proposition to authorize an issuance of bonds by a county, city, fire district, or school district shall be deemed carried or adopted if the vote in favor of the proposition is equal to at least sixty percent of the vote cast for and against the proposition in each participating county, city, fire district, or school district.
    Sec. 26.  Section 28E.42, subsection 2, Code 2026, is amended to read as follows:
   2.  Two or more fire districts may enter an agreement pursuant to this chapter for the purpose of financing projects for which debt obligations may be or have been incurred pursuant to chapter 74, 75, 331, 357B, 359, or 384. For purposes of this section, “fire district” means any governmental entity which that provides fire protection services.
    Sec. 27.  Section 28J.1, subsection 8, Code 2026, is amended to read as follows:
   8.  “Governmental agency” means a department, division, or other unit of state government of this state or any other state, city, county, township, or other governmental subdivision, or any other public corporation or agency created under the laws of this state, any other state, the United States, or any department or agency thereof, or any agency, commission, or authority established pursuant to an interstate compact or agreement or combination thereof.
    Sec. 28.  Section 29C.22, subsection 1, paragraph a, Code 2026, is amended to read as follows:
   a.  This compact is made and entered into by and between the participating emergency management commissions established pursuant to section 29C.9, counties, cities, and political subdivisions which that enact this compact. For the purposes of this agreement, the term “participating governments” means emergency management commissions, counties, cities, townships, and other political subdivisions of the state which that have not, through ordinance or resolution of the governing body, acted to withdraw from this compact. The inclusion of emergency management commissions in the term “participating governments” shall not convey taxing authority or other legal authority to emergency management commissions that is not otherwise granted in this chapter.
    Sec. 29.  Section 34A.3, subsection 1, paragraph a, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  Each political subdivision of the state having a public safety agency serving territory within the county and each local emergency management agency as defined in section 29C.2 operating within the area is entitled to voting membership on the joint 911 service board. For the purposes of this section, a township that operates a volunteer fire department providing fire protection services to the township, or a city which that provides fire protection services through the operation of a volunteer fire department not financed through city government, shall be considered a political subdivision of the state having a public safety agency serving territory within the county. Each private safety agency operating within the area is entitled to nonvoting membership on the board.
    Sec. 30.  Section 34A.3, subsection 1, paragraph a, subparagraph (2), Code 2026, is amended by striking the subparagraph.
    Sec. 31.  Section 85.61, subsection 3, paragraph a, Code 2026, is amended to read as follows:
   a.  A person, firm, association, or corporation, state, county, municipal corporation, school corporation, area education agency, township as an employer of volunteer fire fighters and emergency medical care providers only, benefited fire district, and the legal representatives of a deceased employer.
    Sec. 32.  Section 85.61, subsection 11, Code 2026, is amended to read as follows:
   11.  “Volunteer fire fighter” means any active member of an organized volunteer fire department in this state and any other person performing services as a volunteer fire fighter for a municipality, township, or benefited fire district at the request of the chief or other person in command of the fire department of the municipality, township, or benefited fire district, or of any other officer of the municipality, township, or benefited fire district having authority to demand such service, and who is not a full-time member of a paid fire department. A person performing such services shall not be classified as a casual employee.
    Sec. 33.  Section 100.2, Code 2026, is amended to read as follows:
   100.2  Duties of fire officials.
   The chief of the fire department or the chief’s designee of every city or township in which a fire department is established or the chief of the fire department or the chief’s designee responding to every township fire where there is a contract for fire protection in effect other fire protection services entity who is the primary responder for a reported fire shall designate a fire official to investigate into the cause, origin, and circumstances of every that fire occurring in the city or township by which property has been destroyed or damaged or which that results in bodily injury to a person, and determine whether the fire was the result of natural causes, negligence, or design. The state fire marshal may assist in the investigation or may direct the investigation if the fire marshal finds it necessary.
    Sec. 34.  Section 100B.21, subsection 5, Code 2026, is amended to read as follows:
   5.  “Municipality” means a city, county, township, benefited fire district, or agency authorized by law to provide emergency response services.
    Sec. 35.  Section 101.8, Code 2026, is amended to read as follows:
   101.8  Assistance by local officials.
   The chief fire prevention officer of every city or village having an established fire prevention department, the chief of the fire department of every other city or village in which a fire department is established, the mayor of every city in which no fire department exists, the township clerk of every township outside the limits of any city or village and all other local officials upon whom fire prevention duties are imposed by law shall assist the director in the enforcement of the rules.
    Sec. 36.  Section 102.1, Code 2026, is amended to read as follows:
   102.1  Definition.
   As used in this chapter, “fire department” means the fire department of a city, township, or benefited fire district.
    Sec. 37.  Section 233.1, subsection 2, paragraph e, Code 2026, is amended to read as follows:
   e.  “Fire department” means a paid or volunteer fire protection service provided by a benefited fire district under chapter 357B or by a county, or municipality or township, or a private corporate organization that has a valid contract to provide fire protection service for a benefited fire district, county, municipality, township, or governmental agency.
    Sec. 38.  Section 321.423, subsection 1, paragraph b, Code 2026, is amended to read as follows:
   b.  “Fire department” means a paid or volunteer fire protection service provided by a benefited fire district under chapter 357B or by a county, or municipality or township, or a private corporate organization that has a valid contract to provide fire protection service for a benefited fire district, county, municipality, township or governmental agency.
    Sec. 39.  Section 331.385, Code 2026, is amended by striking the section and inserting in lieu thereof the following:
   331.385  Powers and duties relating to emergency services.
   1.  A county shall provide, through the establishment of an emergency response district pursuant to chapter 357J, fire protection service and emergency medical service for any township located in the unincorporated area of the county that is not already served through a fire district established pursuant to chapter 357B, another emergency response district, an entity created pursuant to an agreement entered into under chapter 28E, or a contract with another county or city.
   2.  If a township provided fire protection outside of the county’s boundaries up to and including the effective date of this section of this Act, the county shall continue to provide fire protection to that area for at least ninety days after the assumption of such obligations, after which point the county in which the receiving township is located shall provide services pursuant to subsection 1.
   3.  A county may allow another entity to provide fire protection services to a township in an unincorporated area of the county. Such township may be removed from an emergency response district only after the county and the entity providing fire protection services enter into an agreement for such services.
   4.  Fire protection service and emergency medical service that is not provided through an emergency response district established as required by subsection 1 shall be paid from the emergency services fund of the county as authorized in section 331.424C.
    Sec. 40.  Section 331.424C, Code 2026, is amended to read as follows:
   331.424C  Emergency services fund.
   A county that is providing fire protection service or emergency medical service to a township pursuant to section 331.385 shall establish an emergency services fund and may certify taxes for levy in the township not to exceed the amounts authorized in section 359.43, Code 2026. The county has the authority to use a portion of the taxes levied and deposited in the fund for the purpose of accumulating moneys to carry out the purposes of section 359.43, subsection 4.
    Sec. 41.  Section 357B.5, subsection 1, Code 2026, is amended to read as follows:
   1.  Upon petition of a number of registered voters residing in a district at least equal to thirty-five percent of the property taxpayers in the district, the board of supervisors may dissolve a benefited fire district and dispose of any remaining property, the proceeds of which shall first be applied against any outstanding obligation of the district. Any remaining balance shall be applied as a tax credit for the property owners of the district. However, except as provided in subsection 2, if all or a part of a district is annexed, the board of supervisors may transfer the remaining property and balance to the city which that annexed the territory. The board of supervisors shall continue to levy an annual tax during the time the district is being dissolved and after the dissolution of a district, not to exceed sixty and three-fourths cents per thousand dollars of assessed value of the taxable property of the district, until all outstanding obligations of the district are paid. Except as otherwise provided in subsection 2, the board of supervisors shall negotiate agreements necessary to provide continued fire protection to the benefited fire district area during the time the district is being dissolved and after dissolution, and shall continue to levy an annual tax to fund such agreements, until such time as the township trustees board of supervisors of the county in which the township where the benefited fire district is located begin begins to provide fire protection service as required by section 359.42 331.385.
    Sec. 42.  Section 357B.7, Code 2026, is amended to read as follows:
   357B.7  Exchange of territory.
   The trustees of a benefited fire district may exchange territory with the trustees of a township board of supervisors of a county to provide fire protection services by agreement. The agreement shall provide for the satisfaction of any outstanding obligation to which the affected territory is subject, the disposition of property affected by the exchange, the effective date of the exchange, and any other matter deemed necessary to carry out the exchange. The agreement shall be filed with the county recorder and auditor of each county in which the exchanged property is located.
    Sec. 43.  Section 357B.18, Code 2026, is amended to read as follows:
   357B.18  Detachment of land from district.
   The trustees of a township board of supervisors, after notice and a public hearing, may withdraw the a township or part of the a township from a benefited fire district. Notice of the time, date, and place of the hearing shall be published at least two weeks before the hearing in a newspaper having general circulation within the any affected township. The notice shall also identify the area to be withdrawn. After the hearing on the proposed withdrawal, the township trustees board of supervisors, by majority vote, may withdraw the township or a part of the township from the benefited fire district. If the township trustees take board of supervisors takes final action to withdraw on or before March 1 of a fiscal year, the effective date of the withdrawal is the following July 1. However, if final action to withdraw is taken after March 1, the withdrawal is not effective until July 1 of the following calendar year. If bonds issued under section 357B.4 are outstanding at the time of withdrawal, the board of supervisors shall continue to levy an annual tax against the taxable property being withdrawn to pay its share of the outstanding obligation of the district relating to those bonds.
    Sec. 44.  Section 357J.2, subsection 3, Code 2026, is amended to read as follows:
   3.  “Governmental entity” means a county, or city, or township.
    Sec. 45.  Section 357J.10, Code 2026, is amended to read as follows:
   357J.10  Approval of district property budget —— tax levy.
   Annually, the commission shall propose the levy of a tax of not more than one dollar and sixty and three-quarters a budget to each governmental entity within the district for approval. The budget must be approved by each governmental entity before taking effect, and shall be funded by an equal tax rate among all governmental entities, not to exceed seventy-five cents per one thousand dollars of assessed value on all taxable property within the district. A proposed property tax levy rate shall not be approved by the commission unless two-thirds of the commission’s members are present when the proposed property tax levy rate is approved. The commission shall hold a public hearing within thirty days of the commission’s approval of a proposed property tax levy rate to receive public comment. Notice of the hearing shall be given by publication in a newspaper of general circulation within the district and shall be posted in a public place in each city within the district no less than ten days before the public hearing. The notice shall include the commission’s proposed property tax levy rate, the reason for the tax, and the time when and the place where the hearing shall be held. The commission shall be considered a municipality for purposes of adopting and certifying a budget pursuant to chapter 24 and shall set the property tax levy rate no more than ten days following the public hearing. The tax shall be set to raise only the amount needed. The commission shall have exclusive tax-levying authority for the district This section shall not be construed to require a governmental entity to approve a proposed budget without scrutiny.
    Sec. 46.  Section 357J.12, subsection 1, Code 2026, is amended to read as follows:
   1.  The commission may purchase, own, rent, or maintain fire and emergency medical services apparatus or equipment within the state or outside the territorial jurisdiction and boundary limits of this state, provide housing for such apparatus and equipment, provide fire protection service and emergency medical service and facilities, and may certify for levy an annual tax propose a budget to each governmental entity within the district as provided in section 357J.10. The commission may purchase material, employ fire protection service personnel, emergency medical service personnel, and other personnel, and may perform all other acts necessary to properly maintain and operate the district. The commission may contract under chapter 28E with any city or county or public or private agency that is not a member of the district for the purpose of providing fire protection service or emergency medical service under this chapter. The commissioners are allowed necessary expenses in the discharge of their duties.
    Sec. 47.  Section 357J.15, Code 2026, is amended to read as follows:
   357J.15  Cities within the district.
   If a city is included in a district, the maximum tax levy authorized for the general fund of that city under section 384.1 shall be reduced by the amount of the tax rate levied within the city by the district levy rate approved for the district pursuant to section 357J.10. Such city shall not be responsible for providing fire protection service and emergency medical service as provided in section 364.16, and shall have no liability for the method, manner, or means by which the district provides the fire protection service and emergency medical service.
    Sec. 48.  Section 357J.17, Code 2026, is amended to read as follows:
   357J.17  Transition —— township emergency medical services tax discontinued.
   When the boundary lines of the district include all or a portion of a township county and the district county has certified a tax levy for portions of the county within the township district for the purpose of fire protection service and emergency medical service pursuant to section 357J.10, the township trustees county shall no longer levy the tax provided by section 359.43 422D.5 in that portion of the township county provided services by the district. Any indebtedness incurred for the purposes of sections 359.42 through 359.45 chapter 422D for a service now provided by the district shall be assumed by the district. Such township county shall not be responsible for providing fire protection service and emergency medical service as provided in section 359.42 331.385 for the portion of the township county within the district, and shall have no liability for the method, manner, or means by which the district provides the fire protection service and emergency medical service.
    Sec. 49.  Section 357J.18, Code 2026, is amended to read as follows:
   357J.18  Transition —— emergency medical services district taxes discontinued.
   When the boundary lines of the emergency response district include all or a portion of an emergency medical services district under chapter 357F or chapter 357G and the governmental entities within the emergency response district has have certified a tax to be levied on property located within the emergency medical services district for the purpose of fire protection and emergency medical service pursuant to section 357J.10, the emergency medical services district trustees shall no longer levy the taxes authorized in section 357F.8 or section 357G.8 in that portion of such emergency medical services district that is provided services by the emergency response district. Any indebtedness incurred by an emergency medical services district under chapter 357F or chapter 357G for a service now provided by the emergency response district shall be assumed by the emergency response district.
    Sec. 50.  Section 670.4, subsection 1, paragraph k, Code 2026, is amended to read as follows:
   k.  A claim based upon or arising out of an act or omission of a municipality in connection with an emergency response including but not limited to acts or omissions in connection with emergency response communications services. For the purposes of this paragraph, “municipality” includes a nonprofit corporation that delivers such emergency response services on behalf of a city, county, township, or benefited fire district pursuant to a written contract. The city, county, township, or benefited fire district shall file the written contract and any amendment, modification, or notice of termination of the contract in an electronic format with the secretary of state within thirty days of the effective date of the contract, amendment, modification, or termination in a manner specified by the secretary of state.
    Sec. 51.  REPEAL.  Sections 359.42, 359.43, and 359.45, Code 2026, are repealed.
DIVISION IV
CONFORMING CHANGES

    Sec. 52.  Section 4.1A, subsection 4, Code 2026, is amended to read as follows:
   4.  Any state department or subunit of a department, or any political subdivision of the state including a city, county, township, or school district that collects vital statistics for the purpose of complying with state antidiscrimination laws, or for the purpose of gathering accurate state public health, crime, economic, or other data, shall identify the sex of each person included in the collected data as either male or female.
    Sec. 53.  Section 6A.5, Code 2026, is amended to read as follows:
   6A.5  Right to purchase.
   Whenever the power to condemn private property for a public use is granted to any officer, board, commission, or other official, or to any county, township, or municipality, such grant shall, unless otherwise declared, be construed as granting authority to the officer, board, or official body having jurisdiction over the matter, to acquire, at its fair market value, and from the parties having legal authority to convey, such right as would be acquired by condemnation.
    Sec. 54.  Section 6B.2, subsection 1, paragraph b, Code 2026, is amended to read as follows:
   b.  By the county attorney, when the damages are payable from funds disbursed by the county or by any township.
    Sec. 55.  Section 8G.3, subsection 9, Code 2026, is amended to read as follows:
   9.  “Taxing jurisdiction” means a political subdivision of the state with the authority to levy taxes. Taxing jurisdiction “Taxing jurisdiction” includes but is not limited to a city, a county, or a school district, and a township.
    Sec. 56.  Section 11.6, subsection 3, Code 2026, is amended to read as follows:
   3.  A township or city for which audits are not required under subsection 1 may contract with or employ the auditor of state or certified public accountants for an audit or examination of its financial transactions and condition of its funds. Upon receipt of an application requesting an audit by one hundred or more taxpayers, or if there are fewer than six hundred sixty-seven taxpayers in the township or city, then by fifteen percent of the taxpayers, the township or city shall forward a copy of the application to the auditor of state for a determination of whether the auditor of state will require an audit or examination. If the auditor of state determines that an examination may be conducted instead of an audit, the auditor of state shall determine the scope of the examination. Payment for the audit or examination shall be made from the proper public funds of the township or city.
    Sec. 57.  Section 12C.1, subsection 2, paragraph e, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  The moneys of the state or a political subdivision or instrumentality of the state including a county, school corporation, special district, drainage district, unincorporated town or township, municipality, or municipal corporation or any agency, board, or commission of the state or a political subdivision. Moneys of the state include moneys which are transmitted to a depositary for purposes of completing an electronic financial transaction pursuant to section 159.35.
    Sec. 58.  Section 12C.4, Code 2026, is amended to read as follows:
   12C.4  Location of depositories.
   Deposits by the treasurer of state shall be in depositories located in this state; by a county officer or county public hospital officer or merged area hospital officer, in depositories located in the county or in an adjoining county within this state; by a memorial hospital treasurer, in a depository located within this state, which shall be selected by the memorial hospital treasurer and approved by the memorial hospital commission; by a city treasurer or other city financial officer, in depositories located in the county in which the city is located or in an adjoining county, but if there is no depository in the county in which the city is located or in an adjoining county then in any other depository located in this state, which shall be selected as a depository by the city council; by a school treasurer or by a school secretary in a depository within this state, which shall be selected by the board of directors or the trustees of the school district; by a township clerk in a depository located within this state which shall be selected by the township clerk and approved by the trustees of the township. However, deposits may be made in depositories outside of Iowa for the purpose of paying principal and interest on bonded indebtedness of any municipality when the deposit is made not more than ten days before the date the principal or interest becomes due. Further, the treasurer of state may maintain an account or accounts outside the state of Iowa for the purpose of providing custodial services for the state and state retirement fund accounts. Deposits made for the purpose of completing an electronic financial transaction pursuant to section 8.89 or 331.427 may be made in any depository located in this state.
    Sec. 59.  Section 15.291, subsection 5, Code 2026, is amended to read as follows:
   5.  “Political subdivision” means a city, county, township, or school district.
    Sec. 60.  Section 15E.167, subsection 1, paragraph d, Code 2026, is amended to read as follows:
   d.  “Political subdivision” means a city, or county, or township.
    Sec. 61.  Section 19.1, subsection 6, Code 2026, is amended to read as follows:
   6.  “State entity” means the state, including but not limited to a state agency, department, division, board, commission, institution, or authority; a city; a county; a township; or any other political subdivision or special district in this state as established pursuant to state or local law. 
    Sec. 62.  Section 22.1, subsection 1, Code 2026, is amended to read as follows:
   1.  “Government body” means this state, or any county, city, township, school corporation, political subdivision, tax-supported district, nonprofit corporation other than a fair conducting a fair event as provided in chapter 174, whose facilities or indebtedness are supported in whole or in part with property tax revenue and which is licensed to conduct pari-mutuel wagering pursuant to chapter 99D; the governing body of a drainage or levee district as provided in chapter 468, including a board as defined in section 468.3, regardless of how the district is organized; or other entity of this state, or any branch, department, board, bureau, commission, council, committee, official, or officer of any of the foregoing or any employee delegated the responsibility for implementing the requirements of this chapter.
    Sec. 63.  Section 22.1, subsection 3, paragraph a, Code 2026, is amended to read as follows:
   a.  “Public records” includes all records, documents, tape, or other information, stored or preserved in any medium, of or belonging to this state or any county, city, township, school corporation, political subdivision, nonprofit corporation other than a fair conducting a fair event as provided in chapter 174, whose facilities or indebtedness are supported in whole or in part with property tax revenue and which is licensed to conduct pari-mutuel wagering pursuant to chapter 99D, or tax-supported district in this state, or any branch, department, board, bureau, commission, council, or committee of any of the foregoing.
    Sec. 64.  Section 22A.1, subsection 2, paragraph b, Code 2026, is amended to read as follows:
   b.  A political subdivision of the state, including but not limited to a county, city, township, village, school district, or community college merged area.
    Sec. 65.  Section 24.2, subsections 5 and 7, Code 2026, are amended to read as follows:
   5.  “Municipality” means a public body or corporation that has power to levy or certify a tax or sum of money to be collected by taxation, except a county, city, drainage district, township, or road district.
   7.  The word “tax” shall mean any general or special tax levied against persons, property, or business, for public purposes as provided by law, but shall not include any special assessment nor any tax certified or levied by township trustees.
    Sec. 66.  Section 25.6, Code 2026, is amended to read as follows:
   25.6  Claims by state against municipalities.
   The state appeal board may investigate and collect claims which that the state has against municipal or political corporations in the state including counties, cities, townships, and school corporations. The board shall refer any such claim to the attorney general, when the claim has not been promptly paid, and if the attorney general is not able to collect the full amount of the claim, the attorney general shall fully investigate and report to the state appeal board findings of fact and conclusions of law, together with any recommendation as to the claim. Thereafter the state appeal board may effect a compromise settlement with the debtor in an amount and under terms as the board deems just and equitable in view of the findings and conclusions reported to it. If the state appeal board is unable to collect a claim in full or effect what it has determined to be a fair compromise, it shall deliver the claim to the attorney general for action as the attorney general shall determine. When a claim is compromised by the state appeal board, the board shall file with the department of management and the department of administrative services a statement as to the settlement, together with a true copy of the agreement of settlement, and if in settlement an amount less than the face amount is accepted in full, the proper entries shall be made in the books of the department of management, the department of administrative services, and the auditor of state showing the amount of the claim, the amount of the settlement, and the amount charged off.
    Sec. 67.  Section 25B.3, subsection 1, Code 2026, is amended to read as follows:
   1.  “Political subdivision” means a city, county, township, or school district.
    Sec. 68.  Section 29E.1, subsection 1, paragraph a, subparagraph (1), subparagraph division (b), Code 2026, is amended to read as follows:
   (b)  A city, or county, or township.
    Sec. 69.  Section 37.21, Code 2026, is amended to read as follows:
   37.21  Joint memorials.
   Any city may join with the county or township in which such city is located in the joint erection or purchase of memorial buildings or monuments and suitable ground and equipment therefor, and the maintenance thereof, providing the council of such city and the board of supervisors of such county or the township trustees can so agree, but in. In cases where in which commissioners have already been appointed under section 37.9, such agreement shall be between such commissioners, but if only one of such parties has appointed commissioners, then such agreement shall be between the commissioners already appointed and the council of such city or the board of supervisors of such county or the township trustees, as the case may be.
    Sec. 70.  Section 39.3, subsection 7, Code 2026, is amended to read as follows:
   7.  “General election” means the biennial election for national or state officers, members of Congress and of the general assembly, county and township officers, and for the choice of other officers or the decision of questions as provided by law.
    Sec. 71.  Section 39.21, subsection 4, Code 2026, is amended by striking the subsection.
    Sec. 72.  Section 39.27, Code 2026, is amended to read as follows:
   39.27  Qualifications for public office.
   Any person elected to an office under the laws of this state shall be an eligible elector. At the time an elected official takes office the official shall be a resident of the state, district, county, township, city, or ward by or for which the person was elected, or in which the duties of the office are to be exercised. An elected official shall continue to be a resident of the state, district, county, township, city, or ward by or for which the person was elected, or in which the duties of the office are to be exercised for the duration of the term of office. This section shall not apply to United States senators or representatives in Congress or to members of the general assembly.
    Sec. 73.  Section 49.41, subsection 2, paragraph b, Code 2026, is amended to read as follows:
   b.  When the state commissioner receives notice from the county commissioner that a candidate for a state or federal office has also been nominated for a county or township office, the state commissioner shall amend the certificate issued pursuant to section 43.73 and notify the commissioners of any other counties to whom the candidate’s name was originally certified and instruct them to remove the candidate’s name from the ballot in those counties.
    Sec. 74.  Section 49.41, subsection 4, Code 2026, is amended by striking the subsection.
    Sec. 75.  Section 50.7, Code 2026, is amended to read as follows:
   50.7  Error on county office —— township office.
   If, in case of such excess, the vote of the precinct where the error occurred would change the result as to a county office if the person appearing to be elected were deprived of so many votes, then the election shall be set aside as to that person in that precinct, and a new election ordered therein; but no person who was not a registered voter in that precinct at the time of the general election shall be allowed to vote at such special election. If the error occurs in relation to an office of a city, school district, township, or of any special district whose elections may be conducted under this chapter, the governing body of the political subdivision involved may order a new election or not, in their discretion.
    Sec. 76.  Section 63.10, Code 2026, is amended to read as follows:
   63.10  Other officers.
   All other civil officers, elected by the people or appointed to any civil office, unless otherwise provided, shall take and subscribe an oath substantially as follows:
  I, ......, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of Iowa, and that I will faithfully and impartially, to the best of my ability, discharge all the duties of the office of ..... (naming it) in (naming the township, city, county, district, or state, as the case may be), as now or hereafter required by law.
    Sec. 77.  Section 63A.2, subsection 4, Code 2026, is amended to read as follows:
   4.  Mayors and clerks of cities, precinct election officials, township clerks, assessors, and surveyors.
    Sec. 78.  Section 64.1A, subsection 5, Code 2026, is amended by striking the subsection.
    Sec. 79.  Section 64.2, subsection 1, Code 2026, is amended to read as follows:
   1.  All other public officers, except as otherwise specially provided, shall give bond with the conditions, in substance, as follows:
  That as ............ (naming the office), in ........ (city, township, county, or state of Iowa), the officer will render a true account of the office and of the officer’s doings therein to the proper authority, when required thereby or by law; that the officer will promptly pay over to the officer or person entitled thereto all moneys which may come into the officer’s hands by virtue of the office; that the officer will promptly account for all balances of money remaining in the officer’s hands at the termination of the office; that the officer will exercise all reasonable diligence and care in the preservation and lawful disposal of all money, books, papers, securities, or other property appertaining to that office, and deliver them to the officer’s successor, or to any other person authorized to receive the same; and that the officer will faithfully and impartially, without fear, favor, fraud, or oppression, discharge all duties now or hereafter required of the office by law.
    Sec. 80.  Section 64.3, subsection 3, Code 2026, is amended to read as follows:
   3.  The reasonable expenses of an insurance policy obtained pursuant to this section in lieu of a bond, for which the reasonable expenses of such bond would be paid for by the county or township pursuant to section 64.11, 64.12, or 64.15, shall be paid by the county or township, as applicable.
    Sec. 81.  Section 64.19, subsection 2, Code 2026, is amended to read as follows:
   2.  By the board of supervisors, in case of county officers, township clerks, and assessors.
    Sec. 82.  Section 64.19, subsection 4, Code 2026, is amended by striking the subsection.
    Sec. 83.  Section 64.23, subsection 3, Code 2026, is amended to read as follows:
   3.  For county and township officers, except those of the county auditor, with the county auditor.
    Sec. 84.  Section 64.24, subsection 1, paragraph a, subparagraph (2), Code 2026, is amended to read as follows:
   (2)  In the record kept by the county auditor, the official bonds of all county officers, elective or appointive, and township clerks.
    Sec. 85.  Section 65.3, Code 2026, is amended to read as follows:
   65.3  Effect.
   If a requisition made under either section 65.1A or section 65.2 be is complied with, both the old and the new security shall be in force; if not, the office shall become and be declared vacant, and the fact shall be certified to the proper officer, to be recorded in the election book or township record.
    Sec. 86.  Section 66.19, Code 2026, is amended to read as follows:
   66.19  Temporary officer.
   Upon a suspension, the board or person authorized to fill a vacancy in the office shall temporarily fill the office by appointment. In case of a suspension of a sheriff, the district court may designate an acting sheriff until a temporary sheriff is appointed. Orders of suspension and temporary appointment of county and township officers shall be certified to the county auditor for entry in the election book; those of city officers, certified to the clerk and entered upon the records; in case of other officers, to the person or body making the original appointment.
    Sec. 87.  Section 69.2, subsection 1, paragraph c, Code 2026, is amended to read as follows:
   c.  The incumbent ceasing to be a resident of the state, district, county, township, city, or ward by or for which the incumbent was elected or appointed, or in which the duties of the office are to be exercised. This subsection shall not apply to appointed city officers.
    Sec. 88.  Section 69.4, subsection 4, Code 2026, is amended to read as follows:
   4.  By all county and township officers, to the county auditor, except that of the auditor, which shall be to the board of supervisors.
    Sec. 89.  Section 69.8, subsection 5, Code 2026, is amended by striking the subsection.
    Sec. 90.  Section 73.1, subsection 1, Code 2026, is amended to read as follows:
   1.  Every commission, board, committee, officer, or other governing body of the state, or of any county, township, school district, or city, and every person acting as contracting or purchasing agent for any such commission, board, committee, officer, or other governing body shall use only those products and provisions grown and coal produced within the state of Iowa, when they are found in marketable quantities in the state and are of a quality reasonably suited to the purpose intended, and can be secured without additional cost over foreign products or products of other states. This section shall apply to horticultural products grown in this state even if the products are not in the stage of processing that the agency usually purchases the product. However, this section does not apply to a school district purchasing food while the school district is participating in the federal school lunch or breakfast program.
    Sec. 91.  Section 73.5, Code 2026, is amended to read as follows:
   73.5  Violations —— criminal penalty.
   An officer or person who is connected with, or is a member or agent or representative of, a commission, board, committee, officer, or other governing body of this state, or of any county, township, school district, city, or contractor, who fails to give preference as required in this chapter is guilty of a simple misdemeanor. Each separate case of failure to give preference is a separate offense.
    Sec. 92.  Section 73.6, Code 2026, is amended to read as follows:
   73.6  Iowa coal.
   It shall be unlawful for any commission, board, county officer, or other governing body of the state, or of any county, township, school district, or city, to purchase or use any coal, except that mined or produced within the state by producers who are, at the time such coal is purchased and produced, complying with all the workers’ compensation and mining laws of the state. The provisions of this section shall not be applicable if coal produced within the state cannot be procured of a quantity or quality reasonably suited to the needs of such purchaser, nor if the equipment now installed is not reasonably adapted to the use of coal produced within the state, nor if the use of coal produced within the state would materially lessen the efficiency or increase the cost of operating such purchaser’s heating or power plant, nor to mines employing miners not now under the provisions of the workers’ compensation Act or who permit the miners to work in individual units in their own rooms.
    Sec. 93.  Section 73.14, subsection 1, Code 2026, is amended to read as follows:
   1.  The state, board of regents institutions, counties, townships, school districts, community colleges, cities, and other public entities, and every person acting as contracting agent for any such entity, shall, when issuing bonds or other obligations, make a good-faith effort to utilize minority-owned, service-disabled veteran-owned, and female-owned businesses for attorneys, accountants, financial advisors, banks, underwriters, insurers, and other occupations necessary to carry out the issuance of bonds or other obligations by the entity.
    Sec. 94.  Section 73A.1, Code 2026, is amended to read as follows:
   73A.1  Definitions.
   As used in this subchapter:
   1.  “Appeal board” means the state appeal board, composed of the auditor of state, treasurer of state, and the director of the department of management.
   2.  “Municipality” means township or the state fair board.
   3.  2.  “Public improvement” means a building or other construction work to be paid for in whole or in part by the use of funds of any municipality the state fair board.
    Sec. 95.  Section 73A.2, Code 2026, is amended to read as follows:
   73A.2  Notice of hearing.
   Before any municipality shall enter the state fair board enters into any contract for any public improvement to cost in excess of the competitive bid threshold in section 26.3, or as established in section 314.1B, the governing body proposing to make the contract state fair board shall adopt proposed plans and specifications and proposed form of contract, fix a time and place provide for a hearing at the municipality affected or other nearby convenient place seat of government, and give notice by publication in at least one newspaper of general circulation in the municipality published in Polk county at least ten days before the hearing.
    Sec. 96.  Section 73A.3, Code 2026, is amended to read as follows:
   73A.3  Objections —— hearing —— decision.
   At such the hearing required under section 73A.2, any person interested may appear and file objections to the proposed plans, specifications or contract for, or cost of such improvement. The governing body of the municipality proposing to enter into such contract state fair board shall hear said objections and any evidence for or against the same, and forthwith enter of record its decision thereon.
    Sec. 97.  Section 73A.4, subsection 1, Code 2026, is amended to read as follows:
   1.  Interested objectors in any municipality equal in number to one percent of those voting for the office of president of the United States or governor, as the case may be, at the last general election in said municipality, but in no event less than twenty-five, this state may appeal from the decision to the appeal board by serving notice thereof on the clerk or secretary of such municipality the state fair board within ten days after such decision is entered of record.
    Sec. 98.  Section 73A.5, unnumbered paragraph 1, Code 2026, is amended to read as follows:
   In case an appeal is taken, such body the state fair board shall forthwith certify and submit to the appeal board for examination and review the following:
    Sec. 99.  Section 73A.5, subsections 7, 8, 9, and 10, Code 2026, are amended by striking the subsections.
    Sec. 100.  Section 73A.6, Code 2026, is amended to read as follows:
   73A.6  Notice of hearing on appeal.
   1.  The appeal board shall forthwith fix a time and place in the municipality or nearby convenient place for hearing said an appeal, and notice of such hearing shall be given by certified mail to the executive officer of the municipality, secretary of the state fair board and to the first five persons whose names appear upon the notice of appeal, at least ten days before the date fixed for such hearing.
   2.  The hearing on contracts for the state institutions and state fair board shall be at the seat of government.
    Sec. 101.  Section 73A.7, Code 2026, is amended to read as follows:
   73A.7  Hearing and decision.
   1.  At such a hearing conducted under section 73A.6, the appellants and any other interested person may appear and be heard. The appeal board shall examine, with the aid of competent assistants, the entire record, and, if it shall find that the form of contract is suitable for the improvement proposed, that the improvement and the method of providing for payment therefor is for the best interests of the municipality state fair board and the taxpayers therein, and that such improvements can be made within the estimates therefor, it the appeal board shall approve the same contract. Otherwise, it the appeal board may reject the same contract as a whole, or, it the appeal board shall recommend such modifications of the plans, specifications, or contract, as in its judgment shall be for the public benefit, and if such. If modifications are so made, it the appeal board shall approve the same modified contract.
   2.  The appeal board shall certify its decision to the body proposing to enter into such contract state fair board unless it the appeal board shall have rejected the same contract as a whole, whereupon the municipality state fair board shall advertise for bids and let the contract subject to the approval of the appeal board, which shall at once render its final decision thereon and transmit the same to the municipality state fair board.
    Sec. 102.  Section 73A.9, Code 2026, is amended to read as follows:
   73A.9  Nonapproved contracts void.
   If an appeal is taken, no contract for public improvements shall be valid unless the same contract is finally approved by the appeal board. In no case shall any municipality the state fair board expend for any public improvement any sum in excess of five percent more than the contract price without the approval of the appeal board.
    Sec. 103.  Section 73A.10, Code 2026, is amended to read as follows:
   73A.10  Witness fees —— costs.
   Witness fees and mileage for witnesses on hearing appeals shall be the same as in the district court; but objectors or appellants shall not be allowed witness fees or mileage. Costs of hearings and appeals shall be paid by the municipality state fair board.
    Sec. 104.  Section 73A.11, unnumbered paragraph 1, Code 2026, is amended to read as follows:
   Upon the completion of the improvement the executive officer or governing board of the municipality state fair board shall file with the appeal board a verified report showing:
    Sec. 105.  Section 73A.12, Code 2026, is amended to read as follows:
   73A.12  Issuance of bonds —— notice.
   Before any municipality the state fair board shall institute proceedings for the issuance of any bonds or other evidence of indebtedness payable from taxation, excepting such bonds or other evidence of indebtedness as have been authorized by a vote of the people of such municipality, and except such bonds or obligations as it may be by law compelled to issue, a notice of such action, including a statement of the amount and purpose of said bonds or other evidence of indebtedness shall be published at least once in a newspaper of general circulation within such municipality published in Polk county at least ten days before the meeting at which it the state fair board is proposed to issue such bonds.
    Sec. 106.  Section 73A.13, Code 2026, is amended to read as follows:
   73A.13  Objections.
   At any time before the date fixed for the issuance of such bonds or other evidence of indebtedness pursuant to section 73A.12, interested objectors in any municipality equal in number to one percent of those voting for the office of president of the United States or governor, as the case may be, at the last general election in said municipality, but in no event less than twenty-five, may file a petition in the office of the clerk or secretary of the municipality state fair board setting forth their objections thereto.
    Sec. 107.  Section 73A.14, Code 2026, is amended to read as follows:
   73A.14  Notice of hearing.
   Upon the filing of any such a petition under section 73A.13, the clerk or secretary of such municipality the state fair board shall immediately certify a copy thereof, together with such other data as may be necessary in order to present the questions involved, to the appeal board, and upon receipt of such certificate, petition, and information, it the appeal board shall fix a time and place for the hearing of such matter, which shall be not less than ten nor more than thirty days thereafter. Said hearing shall be held in the municipality in which it is proposed to issue such bonds or other evidence of indebtedness, or in some other nearby convenient place fixed by the appeal board seat of government. Notice of such hearing shall be given by certified mail to the executive officer of the municipality secretary of the state fair board and to the five persons whose names first appear on the petition at least ten days before the date of such hearing.
    Sec. 108.  Section 73A.15, Code 2026, is amended to read as follows:
   73A.15  Decision.
   1.  The appeal board shall determine the matters involved in such an appeal brought pursuant to section 73A.13. Its The appeal board’s decision shall be certified to the executive officer of the municipality affected secretary of the state fair board. Judicial review of the action of the appeal board may be sought in accordance with the terms of the Iowa administrative procedure Act, chapter 17A.
   2.  In case there is no appeal, the state fair board of the municipality affected may issue such bonds or other evidence of indebtedness, if legally authorized so to do, in accordance with the proposition published, but in no greater amount.
   3.  In case of an appeal, the municipality state fair board may issue such bonds or other evidence of indebtedness in accordance with the decision of the appeal board.
    Sec. 109.  Section 73A.16, Code 2026, is amended to read as follows:
   73A.16  Bonds and taxes void.
   Any bonds or other evidence of indebtedness issued contrary to the provisions of this subchapter, and any tax levied or attempted to be levied for the payment of any such bonds or interest thereon, shall be null and void.
    Sec. 110.  Section 73A.17, Code 2026, is amended to read as follows:
   73A.17  Unpaid revenue bonds —— effect.
   It shall be lawful for any municipality the state fair board to issue revenue bonds, the principal and interest of which are to be paid solely from revenue derived from the operations of the project for which such bonds are issued, notwithstanding that there are other revenue bonds remaining unpaid which that have not matured, provided payment of principal and interest of such other revenue bonds is not impaired thereby.
    Sec. 111.  Section 73A.18, Code 2026, is amended to read as follows:
   73A.18  When bids required —— advertisement —— deposit.
   When the estimated total cost of construction, erection, demolition, alteration, or repair of a public improvement exceeds the competitive bid threshold in section 26.3, or as established in section 314.1B, the municipality state fair board shall advertise for bids on the proposed improvement by two publications in a newspaper published in the Polk county in which the work is to be done. The first advertisement for bids shall be not less than fifteen days prior to the date set for receiving bids. The municipality state fair board shall let the work to the lowest responsible bidder submitting a sealed proposal. However, if in the judgment of the municipality state fair board bids received are not acceptable, all bids may be rejected and new bids requested. A bid shall be accompanied, in a separate envelope, by a deposit of money or a certified check or credit union certified share draft in an amount to be named in the advertisement for bids as security that the bidder will enter into a contract for the doing of the work. The municipality state fair board shall fix the bid security in an amount equal to at least five percent, but not more than ten percent of the estimated total cost of the work. The checks, share drafts, or deposits of money of the unsuccessful bidders shall be returned as soon as the successful bidder is determined, and the check, share draft, or deposit of money of the successful bidder shall be returned upon execution of the contract documents.
    Sec. 112.  Section 73A.19, Code 2026, is amended to read as follows:
   73A.19  Sale of municipal bonds without hearing or contract.
   Any other law to the contrary notwithstanding, any municipality the state fair board may authorize, sell, issue and deliver its bonds without regard to whether or not notice and hearing on the plans, specifications, and form of contract for the public improvement to be paid for in whole or in part from the proceeds of said bonds has theretofore been given, and without regard to whether or not any contract has theretofore been awarded for the construction of said improvement. The foregoing provision shall not apply to bonds which are payable solely from special assessment levied against benefited property.
    Sec. 113.  Section 75.1, subsection 1, Code 2026, is amended to read as follows:
   1.  When a proposition to authorize an issuance of bonds a bond by a county, township, school corporation, city, or by any local board or commission, is submitted to the electors, such proposition shall not be deemed carried or adopted, anything in the statutes to the contrary notwithstanding, unless the vote in favor of such authorization is equal to at least sixty percent of the total vote cast for and against said proposition at said election. All elections on such proposition shall be held on the date specified in section 39.2, subsection 4, paragraph “d”.
    Sec. 114.  Section 92.24, subsection 1, paragraph a, unnumbered paragraph 1, Code 2026, is amended to read as follows:
   “Business” means any city, or county, or township, including but not limited to a fire department or law enforcement office or department, public university, municipal university, community college, technical college or not-for-profit private postsecondary educational institution, corporation, association, partnership, proprietorship, limited liability company, limited partnership, limited liability partnership, organization, or other legal entity, whether for-profit or not-for-profit, that does all of the following:
    Sec. 115.  Section 97B.1A, subsection 8, paragraph a, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  Elective officials in positions for which the compensation is on a fee basis, elective officials of school districts, elective officials of townships, and elective officials of other political subdivisions who are in part-time positions. An elective official covered under this section may terminate membership under this chapter by informing the system in writing of the expiration of the member’s term of office or by informing the system of the member’s intent to terminate membership for employment as an elective official and establishing that the member has a bona fide termination of employment from all employment covered under this chapter other than as an elective official and that the member has filed a completed application for benefits form with the system. A county attorney is an employee for purposes of this chapter whether that county attorney is employed on a full-time or part-time basis.
    Sec. 116.  Section 97C.2, subsection 1, Code 2026, is amended to read as follows:
   1.  The term “employee” includes elective and appointive officials of the state or any political subdivision thereof, except elective officials in positions, the compensation for which is on a fee basis, elective officials of school districts, elective officials of townships, and elective officials of other political subdivisions who are in part-time positions. However, a member of a county board of supervisors or a county attorney shall not be deemed to be an elective official in a part-time position, but every member of a county board of supervisors and every county attorney shall be deemed to be an employee under this chapter and is eligible to receive the benefits provided by this chapter to which the member may be entitled as an employee.
    Sec. 117.  Section 99A.1, subsection 7, Code 2026, is amended to read as follows:
   7.  “Municipality” means any county, city, or village, or township.
    Sec. 118.  Section 142D.2, subsection 15, Code 2026, is amended to read as follows:
   15.  “Political subdivision” means a city, county, township, or school district.
    Sec. 119.  Section 145A.2, subsection 5, Code 2026, is amended to read as follows:
   5.  “Political subdivision” means any county, township, school district, or city.
    Sec. 120.  Section 161E.14, subsection 2, Code 2026, is amended to read as follows:
   2.  The county auditor shall certify to the executive council of the state the amounts allocated to each school district in the previous year, on January 2 of each year. The remaining ten percent of a payment received by the county treasurer from the federal government, or as much thereof as is deemed necessary by the board of supervisors, shall be allocated to the local fire departments of the unincorporated villages, townships, and cities of the county which that are principally affected by the federal flood control project involved, to be paid and prorated among them as determined by the board of supervisors. If the funds prorated to local fire departments in a county are less than ten percent of the total county share of such federal payments for a year, the amount which that exceeds the prorations shall revert back to and be divided equally between the secondary road fund and the local school district fund.
    Sec. 121.  Section 172A.3, subsection 1, Code 2026, is amended to read as follows:
   1.  Application for a license as a dealer or broker or as an agent shall be made in writing to the department. The application shall state the nature of the business, the municipal corporation, township, and county, the post office address at which the business is to be conducted, and such additional information as the department may prescribe.
    Sec. 122.  Section 172D.1, subsection 15, Code 2026, is amended to read as follows:
   15.  “Zoning requirement” means a regulation or ordinance, which that has been adopted by a city, county, township, school district, or any special-purpose district or authority, and which that materially affects the operation of a feedlot. Nothing in this chapter shall be deemed to empower any agency described in this subsection to make any regulation or ordinance.
    Sec. 123.  Section 199.1, subsection 12, paragraph b, Code 2026, is amended to read as follows:
   b.  “Local governmental entity” includes but is not limited to a county, special district, township, or city as provided in Title IX of this Code.
    Sec. 124.  Section 231.4, subsection 1, paragraph s, Code 2026, is amended to read as follows:
   s.  “Unit of general purpose local government” means the governing body of a city, county, township, metropolitan area, or region within the state that has a population of one hundred thousand or more, that is recognized for areawide planning, and that functions as a political subdivision of the state whose authority is general and not limited to only one function or combination of related functions, or a tribal organization.
    Sec. 125.  Section 252.24, subsection 2, Code 2026, is amended to read as follows:
   2.  When assistance is furnished by any governmental agency of the county, township, or city, the assistance shall be deemed to have been furnished by the county in which the agency is located and the agency furnishing the assistance shall certify the correctness of the costs of the assistance to the board of supervisors of that county and that county shall collect from the person’s county of residence. The amounts collected by the county where the agency is located shall be paid to the agency furnishing the assistance. This statute applies to services and supplies furnished as provided in section 139A.18.
    Sec. 126.  Section 257.11, subsection 5, paragraph a, subparagraph (2), subparagraph division (b), Code 2026, is amended to read as follows:
   (b)  “Political subdivision” means a city, township, county, school corporation, merged area, area education agency, institution governed by the state board of regents, or any other governmental subdivision.
    Sec. 127.  Section 257B.4, Code 2026, is amended to read as follows:
   257B.4  Division and appraisement.
   The board of supervisors may shall, as preliminary to a sale, authorize the trustees of a township, where the sixteenth section or land selected in lieu of the sixteenth section has not been sold, to lay out the section into tracts as in their its judgment will be for the best interests of the permanent school fund, conforming, as far as the interests of the fund will permit, to the legal subdivisions of the United States surveys, and appraise each tract at what they believe it believes to be its the tract’s true value, and certify to the board the prepare a report of such divisions and appraisements made by them it. The division and appraisement shall be approved or disapproved by the board at its first meeting after the report, and in case it disapproves, it may at once order another division and appraisement. If the board of supervisors approves, the county auditor shall make and keep a record of the division, appraisement, and approval; but school lands shall not be sold for less than the appraised value per acre, except as provided. A member of the board of supervisors, the county auditor, township trustee, or a person who was engaged in the division and appraisement of the land, shall not be directly or indirectly interested in the purchase of the land; and any sale made, where when the parties have an interest in the land, shall be void.
    Sec. 128.  Section 257B.6, Code 2026, is amended to read as follows:
   257B.6  Sale without appraisement.
   When the county board of supervisors has once offered for sale school lands held under section 257B.1A in compliance with the requirements of this chapter, and they those lands remain unsold, and it the board is unable to obtain the appraised value of the lands and, in the opinion of the board, it is for the best interests of the permanent school fund that the lands be sold for a less price, it the board may instruct the auditor to transmit to the secretary of state a certified copy of its proceedings in relation to the order of sale of the land and subsequent proceedings in relation to the sale, including the action of the township trustees, and the price per acre at which the land had been appraised. The secretary of state shall submit the transcript of the proceedings to the executive council; and if it the executive council approves of a sale at a less sum, it the executive council shall certify the approval to the auditor of the county from which the transcript came. The certificate shall be recorded in the minute book of the board of supervisors, and the land may again be offered and sold to the highest bidder without again being appraised, after notice given as in case of sales in the first instance.
    Sec. 129.  Section 257B.7, Code 2026, is amended to read as follows:
   257B.7  Sale on credit —— taxation —— waste.
   When lands are sold upon a partial credit, the contract therefor shall be at once reduced to writing, signed by the proper parties, recorded in the county where the land is situated, and immediately thereafter filed in the office of the county auditor. Any purchaser or the purchaser’s assigns may at any time pay the full amount for lands with accrued interest, and receive from the county auditor a certificate of purchase, which shall be at once transmitted to the secretary of state and will entitle the holder to a patent for the lands, to be issued by the secretary of state and the governor. All school lands sold in pursuance of law shall be subject to taxation from and after the execution and delivery of a contract of purchase. All sales made, where when the full price is not paid, shall be subject to the law relative to the prevention or punishment of waste, and in all such cases the township trustees in each township are board of supervisors is charged with the duty of preventing the commission of waste upon any school lands lying in their township the county, and, if attempted, they the board shall apply by petition for an injunction to stay the same, and if granted the writ shall issue without bond, and the court issuing it the writ may make such order in the premises as shall be equitable and best calculated to prevent threatened injury, and may adjudge damages for any injury done, the costs to abide the event of the action, and the damages adjudged shall be paid to the county treasurer and the county treasurer shall forthwith pay the same to the state treasurer, which shall become a part of the permanent school fund.
    Sec. 130.  Section 257B.20, subsection 2, Code 2026, is amended to read as follows:
   2.  In bonds, or other evidences of indebtedness of the state of Iowa, or of any school district, county, township, city, or other political subdivision of the state of Iowa which that are issued pursuant to law.
    Sec. 131.  Section 261A.4, subsection 11, Code 2026, is amended to read as follows:
   11.  “Governmental agency” means the state or a state department, division, commission, institution, or authority, an agency, city, county, township, school district, and any other political subdivision or special district in this state established pursuant to law, and, except where when otherwise indicated, also means the United States or a department, division, or agency of the United States, and an agency, commission, or authority established pursuant to an interstate compact or agreement.
    Sec. 132.  Section 297.22, subsection 2, paragraph a, Code 2026, is amended to read as follows:
   a.  The board of directors of a school district may sell, lease, exchange, give, or grant, and or accept any interest in real property to, with, or from a county, municipal corporation, school district, township, or area education agency if the real property is within the jurisdiction of both the grantor and grantee.
    Sec. 133.  Section 298.7, subsection 1, Code 2026, is amended to read as follows:
   1.  The board of directors of a school corporation in which there is no free public library may contract with a free public library for the free use of the library by the residents of the school district, and pay the library the amount agreed upon for the use of the library as provided by law. During the existence of the contract, the board shall certify annually a tax sufficient to pay the library the consideration agreed upon, not exceeding twenty cents per thousand dollars of assessed value of the taxable property of the district. During the existence of the contract, the school corporation is relieved from the requirement that the school treasurer withhold funds for library purposes. This section does not apply in townships where a contract for other library facilities is in existence.
    Sec. 134.  Section 327G.8, Code 2026, is amended to read as follows:
   327G.8  Laws and local regulations not applicable.
   No law of the state or any local or police regulations of any county, township or city, relating to the restraint of domestic animals, or in relation relating to the fences of farmers or landowners, shall be applicable to railway rights-of-way, unless specifically so stated in such law and regulation.
    Sec. 135.  Section 327G.18, Code 2026, is amended to read as follows:
   327G.18  Railroad corporation to hold in trust.
   Any portion of the expense of making such crossing changes and alterations borne by any municipal corporation or township county, the state, or any person, shall forever be held in trust by such railroad corporation or its successors, and no part of such funds shall constitute any part of the value of its property on which it is entitled to receive a return.
    Sec. 136.  Section 331.238, subsection 2, paragraph a, subparagraph (8), Code 2026, is amended by striking the subparagraph.
    Sec. 137.  Section 331.248, subsection 4, paragraph a, subparagraph (5), Code 2026, is amended by striking the subparagraph.
    Sec. 138.  Section 331.260, subsection 1, Code 2026, is amended to read as follows:
   1.  A county and one or more cities or townships within the county, a contiguous county, and or a city or a township within a contiguous county may unite to establish an alternative form of local government for the purpose of making more efficient use of their resources by providing for the delivery of regional services.
    Sec. 139.  Section 331.322, subsection 14, Code 2026, is amended by striking the subsection.
    Sec. 140.  Section 331.324, subsection 1, paragraph o, Code 2026, is amended to read as follows:
   o.  Fix the compensation for services of county and township officers and employees if not otherwise fixed by state law.
    Sec. 141.  Section 331.502, subsection 5, Code 2026, is amended to read as follows:
   5.  Have custody of the official bonds of county and township officers as provided in section 64.23.
    Sec. 142.  Section 331.502, subsection 24, Code 2026, is amended by striking the subsection.
    Sec. 143.  Section 331.505, subsection 6, Code 2026, is amended to read as follows:
   6.  Record the orders of suspension and temporary appointment of county and township officers as provided in section 66.19.
    Sec. 144.  Section 331.512, subsection 1, paragraph i, Code 2026, is amended by striking the paragraph.
    Sec. 145.  Section 331.756, subsection 7, Code 2026, is amended to read as follows:
   7.  Give advice or a written opinion, without compensation, to the board and other county officers and to township officers, when requested by an officer, upon any matters in which the state, or county, or township is interested, or relating to the duty of the officer in any matters in which the state, or county, or township may have an interest, but the county attorney shall not appear before the board at a hearing in which the state or county is not interested.
    Sec. 146.  Section 331.756, subsection 54, Code 2026, is amended by striking the subsection.
    Sec. 147.  Section 331.901, subsection 5, Code 2026, is amended to read as follows:
   5.  A county or township officer or employee shall not appropriate, give, or loan public funds to or in favor of an institution, school, association, or object that is under ecclesiastical or sectarian management or control unless the public funds are to be utilized for a project or program that benefits the public and does not require any religious or sectarian services, educational programs, or participation requirements.
    Sec. 148.  Section 336.18, subsection 1, Code 2026, is amended to read as follows:
   1.  A school corporation, township, or library district may contract for the use by its residents of a city library. A contract by a county shall supersede all contracts by townships or school corporations within the county outside of cities.
    Sec. 149.  Section 336.18, subsection 3, Code 2026, is amended by striking the subsection.
    Sec. 150.  Section 336.19, subsection 1, Code 2026, is amended to read as follows:
   1.  Contracting.  The board of library trustees may contract with any other board of trustees of a free public library or any other city, school corporation, institution of higher learning, township, or county, or with the trustees of any county library district for the use of the library by their respective residents.
    Sec. 151.  Section 349.16, subsection 4, Code 2026, is amended by striking the subsection.
    Sec. 152.  Section 357A.22A, subsection 2, Code 2026, is amended to read as follows:
   2.  A rural water district or rural water association incorporated under this chapter or chapter 504 which that provides water service to cities, benefited fire districts, or townships unincorporated areas of counties shall not be liable for a claim against the district or association for failure to provide or maintain fire hydrants, facilities, or an adequate supply of water or water pressure for fire protection purposes if the purpose of the hydrants, facilities, or water used is not for fire protection.
    Sec. 153.  Section 359.4, Code 2026, is amended to read as follows:
   359.4  Record.
   The description of the boundaries of each township, and all alterations in them, and of all new townships, shall be recorded in full in the records of the board of supervisors, and of the township.
    Sec. 154.  Section 368.7, subsection 1, paragraph b, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  Prior to notification in paragraph “c”, the annexing city shall provide written notice to the board of supervisors and township trustees of each county and township that contains all or a portion of the territory to be annexed. The written notice shall include the same information required in paragraph “c” and shall set a time for a consultation on the proposed annexation between the annexing city and each county and township that contains all or a portion of the territory to be annexed. The consultation shall be held at least fourteen business days before the applications in paragraph “c” are mailed. The governing body of each such county and township may designate one of its members to attend the consultation. Each such county and township may make written recommendations for modification to the proposed annexation no later than seven business days following the date of the consultation.
    Sec. 155.  Section 403A.2, subsection 17, Code 2026, is amended to read as follows:
   17.  “State public body” means any city, county, township, municipal corporation, commission, district, or other subdivision or public body of the state.
    Sec. 156.  Section 410.3, Code 2026, is amended to read as follows:
   410.3  Investment of surplus.
   The boards shall have power to invest any surplus left in such funds, respectively, at the end of the fiscal year, but no part of the funds realized from any tax levy shall be used for any purpose other than the payment of pensions. Investments shall be in interest-bearing bonds, notes, certificates, or other evidences of indebtedness which that are obligations of or guaranteed by the United States, or in interest-bearing bonds of the state of Iowa, of any county, township, or municipal corporation of the state of Iowa. All such securities shall be deposited with the treasurer of the boards of trustees for safekeeping.
    Sec. 157.  Section 421.17, subsection 6, paragraph a, Code 2026, is amended to read as follows:
   a.  To require city, township, school districts, county, state, or other public officers to report information as to the assessment of property and collection of taxes and such other information as may be needful or desirable in the work of the department in such form and upon such blanks as the director may prescribe.
    Sec. 158.  Section 421.17, subsection 10, unnumbered paragraph 1, Code 2026, is amended to read as follows:
   To require any board of review at any time after its adjournment to reconvene and to make such orders as the director shall determine are just and necessary; to direct and order any board of review to raise or lower the valuation of the property, real or personal, in any township, city, county, or taxing district, to order and direct any board of review to raise or lower the valuation of any class or classes of property in any township, city, county, or taxing district, and generally to make any order or direction to any board of review as to the valuation of any property, or any class of property, in any township, city, county, or taxing district, which in the judgment of the director may seem just and necessary, to the end that all property shall be valued and assessed in the manner and according to the real intent of the law. For the purpose of this subsection, the words “taxing district” include drainage districts and levee districts.
    Sec. 159.  Section 422.12, subsection 1, paragraph g, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  The individual is an active member of an organized volunteer fire department in this state or is performing services as a volunteer fire fighter for a municipality, township, or benefited fire district at the request of the chief or other person in command of the fire department of the municipality, township, or benefited fire district, or of any other officer of the municipality, township, or benefited fire district having authority to demand such service. A person performing such services shall not be classified as a casual employee.
    Sec. 160.  Section 423.14A, subsection 3, paragraph g, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  Any person that enters into a contract or agreement with a governmental entity, including but not limited to contracts for the provision of financial assistance or incentives such as a tax credit, forgivable loan, grant, tax rebate, or any other thing of value. For purposes of this subparagraph, “governmental entity” means any unit of government in the executive, legislative, or judicial branch, or any political subdivision of the state, including but not limited to a city, county, township, or school district.
    Sec. 161.  Section 427.1, subsection 2, Code 2026, is amended to read as follows:
   2.  Municipal and military property.  The property of a county, township, city, school corporation, levee district, drainage district, district organized under chapter 357E, or the Iowa national guard, when devoted to public use and not held for pecuniary profit, except property of a municipally owned electric utility held under joint ownership and property of an electric power facility financed under chapter 28F or 476A that shall be subject to taxation under chapter 437A and facilities of a municipal utility that are used for the provision of local exchange services pursuant to chapter 476, but only to the extent such facilities are used to provide such services. The exemption for property owned by a city or county also applies to property which that is operated by a city or county as a library, art gallery or museum, conservatory, botanical garden or display, observatory or science museum, or as a location for holding athletic contests, sports or entertainment events, expositions, meetings, or conventions, or leased from the city or county for any such purposes, or leased from the city or county by the Iowa national guard or by a federal agency for the benefit of the Iowa national guard when devoted for public use and not for pecuniary profit. Food and beverages may be served at the events or locations without affecting the exemptions, provided the city has approved the serving of food and beverages on the property if the property is owned by the city or the county has approved the serving of food and beverages on the property if the property is owned by the county. The exemption for property owned by a city or county also applies to property which that is located at an airport and leased to a fixed base operator providing aeronautical services to the public.
    Sec. 162.  Section 434.22, Code 2026, is amended to read as follows:
   434.22  Levy and collection of tax.
   At the first meeting of the board of supervisors held after the statement of the department of revenue under section 434.17 is received by the county auditor, the board shall cause the same to be entered on its minute book, and make and enter in the minute book an order stating the length of the main track and the assessed value of each railway lying in each city, township, or lesser taxing district in its county, through or into which the railway extends, as fixed by the department of revenue, which shall constitute the taxable value of the property for taxing purposes; and the taxes on the property, when collected by the county treasurer, shall be disposed of as other taxes. The county auditor shall transmit a copy of the order to the council or trustees of the city or township board of supervisors.
    Sec. 163.  Section 434.23, Code 2026, is amended to read as follows:
   434.23  Rates —— purposes.
   All such railway property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purpose as the property of individuals within such counties, cities, townships, and lesser taxing districts.
    Sec. 164.  Section 437.10, Code 2026, is amended to read as follows:
   437.10  Levy and collection of tax.
   At the first meeting of the board of supervisors held after the statements of the department of revenue under section 437.9 are received by the county auditor, the board shall cause such statement statements to be entered in its minute book and make and enter in the minute book an order stating the length of the lines and the assessed value of the property of each of the companies situated in each township or lesser taxing district in each county outside cities, as fixed by the department of revenue, which shall constitute the taxable value of the property for taxing purposes. The county auditor shall transmit a copy of the order to the trustees of each township board of supervisors and to the proper taxing boards in lesser taxing districts into which the line or lines of the company extend in the county. The taxes on the property when collected by the county treasurer shall be disposed of as other taxes on real estate.
    Sec. 165.  Section 437.11, Code 2026, is amended to read as follows:
   437.11  Rate —— purposes.
   Such portions of the transmission line or lines within the state referred to in section 437.2, as are located outside cities, shall be taxable upon said assessment provided for by sections 437.6 through 437.9 at the same rate, by the same officers and for the same purposes as property of individuals within such counties, townships, or lesser taxing districts, outside cities, and the county treasurer shall collect said taxes at the same time and in the same manner as other taxes, and the same penalties shall be due and collectible as for the nonpayment of individual taxes.
    Sec. 166.  Section 438.15, Code 2026, is amended to read as follows:
   438.15  Levy and collection of tax.
   At the first meeting of the board of supervisors held after the statement of the department of revenue under section 438.14 is received by the county auditor, the board shall cause the same to be entered on its minute book, and make and enter in the minute book an order describing and stating the assessed value of each pipeline lying in each city, township, or lesser taxing district in its county, through or into which the pipeline extends, as fixed by the department of revenue, which shall constitute the assessed value of the property for taxing purposes; and the taxes on the property, when collected by the county treasurer, shall be disposed of as other taxes. The county auditor shall transmit a copy of the order to the council of the city, or the trustees of the township, as the case may be and the board of supervisors.
    Sec. 167.  Section 438.16, Code 2026, is amended to read as follows:
   438.16  Taxation procedure.
   All such pipeline property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purpose as the property of individuals within such counties, cities, townships and lesser taxing districts.
    Sec. 168.  Section 441.42, Code 2026, is amended to read as follows:
   441.42  Appeal on behalf of public.
   1.  Any officer of a county, city, township, drainage district, levee district, or school district interested or a taxpayer thereof may in like manner make complaint before said board of review in respect to the assessment of any property in the township unincorporated area of the county, drainage district, levee district, or city and an appeal from the action of the board of review in fixing the amount of assessment on any property concerning which such complaint is made, may be taken by any of such aforementioned officers.
   2.  Such appeal is in addition to the appeal allowed to the person whose property is assessed and shall be taken in the name of the county, city, township, drainage district, levee district, or school district interested, and tried in the same manner, except that the notice of appeal shall also be served upon the owner of the property concerning which the complaint is made and affected thereby or person required to return said property for assessment.
    Sec. 169.  Section 443.1, Code 2026, is amended to read as follows:
   443.1  Consolidated tax.
   All taxes which that are uniform throughout any township or school district shall be formed into a single tax and entered upon the tax list in a single column, to be known as a consolidated tax, and each receipt shall show the percentage levied for each separate fund.
    Sec. 170.  Section 444.1, Code 2026, is amended to read as follows:
   444.1  Basis for amount of tax.
   In all taxing districts in the state, including townships, school districts, cities, and counties, when by law then existing the people are authorized to determine by vote, or officers are authorized to estimate or determine, a rate of taxation required for any public purpose, such rate shall in all cases be estimated and based upon the adjusted taxable valuation of such taxing district for the preceding calendar year.
    Sec. 171.  Section 444.2, Code 2026, is amended to read as follows:
   444.2  Amounts certified in dollars.
   When an authorized tax rate within a taxing district, including townships, school districts, cities, and counties, has been thus determined as provided by law, the officer or officers charged with the duty of certifying the authorized rate to the county auditor or board of supervisors shall, before certifying the rate, compute upon the adjusted taxable valuation of the taxing district for the preceding fiscal year, the amount of tax the rate will raise, stated in dollars, and shall certify the computed amount in dollars and not by rate, to the county auditor and board of supervisors.
    Sec. 172.  Section 455B.131, subsection 10, Code 2026, is amended to read as follows:
   10.  “Political subdivision” means any municipality, township, or county, or district, or authority, or any portion, or combination of two or more thereof.
    Sec. 173.  Section 455B.381, subsection 8, Code 2026, is amended to read as follows:
   8.  “Political subdivision” means any municipality, township, or county, or district, or authority, or any portion, or combination of two or more thereof, including but not limited to any emergency services and emergency management agency established pursuant to chapter 28E or 29C, and any municipal fire departments and ambulance services and agents thereof.
    Sec. 174.  Section 468.221, subsection 2, paragraph b, Code 2026, is amended to read as follows:
   b.  If the written communication is to be delivered to a local government, it may be delivered to the governing body of the local government. The written communication may also be delivered to a person designated by the governing body. As used in this section, “local government” includes a county, or a city, township, or any special purpose district or authority.
    Sec. 175.  Section 476.44, subsection 1, unnumbered paragraph 1, Code 2026, is amended to read as follows:
   The commission shall not require an electric utility to purchase or wheel electricity from an alternate energy production facility or small hydro facility unless the facility is owned or operated by an individual, firm, partnership, corporation, company, association, joint stock association, city, town, or county that meets both of the following:
    Sec. 176.  Section 476.48, subsection 1, paragraph c, Code 2026, is amended to read as follows:
   c.  “Small wind innovation zone” means a political subdivision of this state, including but not limited to a city, county, township, school district, community college, area education agency, institution under the control of the state board of regents, or any other local commission, association, or tribal council which that adopts, or is encompassed within a local government which that adopts, the model ordinance as provided in subsection 3.
    Sec. 177.  Section 480A.2, subsection 1, Code 2026, is amended to read as follows:
   1.  “Local government” means a county, city, township, or school district, or any special-purpose district or authority.
    Sec. 178.  Section 520.1, Code 2026, is amended to read as follows:
   520.1  Authorization.
   Individuals, partnerships, and corporations, and cities, counties, townships, school districts, and any other units of local government of this state, designated as subscribers under this chapter, are authorized to exchange reciprocal or interinsurance contracts with each other, and with individuals, partnerships, and corporations of other states, territories, districts, and countries, providing insurance among themselves for any loss which that may be insured against under the law, except life insurance.
    Sec. 179.  Section 565.6, Code 2026, is amended to read as follows:
   565.6  Gifts to governmental bodies.
   Civil townships wholly outside of any city, and school School corporations, are authorized to take and hold property, real and personal, by gift and bequest and to administer the property through the proper officer in pursuance of the terms of the gift or bequest. Title shall not pass unless accepted by the governing board of the corporation or township. Conditions attached to the gifts or bequests become binding upon the corporation or township upon acceptance.
    Sec. 180.  Section 636.23, subsection 4, Code 2026, is amended to read as follows:
   4.  Municipal bonds.  Bonds, or other interest-bearing obligations, which that are a direct obligation of a county, township, city, school district, or other municipal corporation or district, having power to levy general taxes in the state of Iowa, and also bonds or other interest-bearing obligations which that are a direct obligation of a county, township, city, village, school district, or other municipal corporation or district, having power to levy general taxes in any adjoining state, and having a population of not less than five thousand. However, the total funded indebtedness of a municipality enumerated in this subsection shall not exceed ten percent of the assessed value of the taxable property in the municipality, as ascertained by the last assessment for tax purposes, and the municipality or district shall not have defaulted in the payment of any of its bonded indebtedness within the ten preceding years.
    Sec. 181.  Section 670.1, subsections 1 and 2, Code 2026, are amended to read as follows:
   1.  “Governing body” means the council of a city, county board of supervisors, board of township trustees, local school board, and other boards and commissions exercising quasi-legislative, quasi-executive, and quasi-judicial power over territory comprising a municipality.
   2.  “Municipality” means a city, county, township, school district, a chapter 28E entity as provided in section 670.4, subsection 1, paragraph “p”, and any other unit of local government except soil and water conservation districts as defined in section 161A.3, subsection 6.
    Sec. 182.  Section 715E.6, subsection 3, Code 2026, is amended to read as follows:
   3.  A department, division, or other unit of state government of this state or any other state, city, county, township, or other governmental subdivision, or any other public corporation or agency created under the laws of this state, any other state, the United States, or any department or agency thereof, or any agency, commission, or authority established pursuant to an interstate compact or agreement or combination thereof.
    Sec. 183.  Section 724.28, subsection 1, Code 2026, is amended to read as follows:
   1.  As used in this section, “political subdivision of the state” means a city, or county, or township.
    Sec. 184.  Section 729.6, subsection 1, paragraph i, Code 2026, is amended to read as follows:
   i.  “Licensing agency” means a board, commission, committee, council, department, or officer, except a judicial officer, in the state, or in a city, county, township, or local government, authorized to grant, deny, renew, revoke, suspend, annul, withdraw, or amend a license or certificate of registration.
    Sec. 185.  REPEAL.  Sections 39.22, 64.12, 359.10, 359.11, 359.12, 359.13, 359.18, 359.19, 359.20, 359.21, 359.23, 359.24, 359.25, 359.26, 359.27, 359.46, 359.47, 359.49, 359.50, 359.51, and 359.52, Code 2026, are repealed.
    Sec. 186.  REPEAL.  Chapter 360, Code 2026, is repealed.
DIVISION V
TRANSITION PROVISIONS

    Sec. 187.  TRANSITION —— TRANSFER OF FUNDS, PROPERTY, OBLIGATIONS, AND INDEBTEDNESS.
   1.  On the effective date of this section of this Act, each county shall take ownership of the funds and property and assume all obligations and indebtedness held by each township within the county, unless such funds, property, obligations, and indebtedness are otherwise transferred by this Act.
   2.  Any hearing, cause of action, or statute of limitation relating to a township existing on the effective date of this section of this Act shall not be affected as a result of the transfer of a township’s obligations and such cause or statute of limitation shall apply to the county in which the township is located.
   3.  The term of all elected township officials in all townships in this state shall terminate on the effective date of this section of this Act.
DIVISION VI
EFFECTIVE DATES

    Sec. 188.  EFFECTIVE DATE.  Except as otherwise provided in this division of this Act, this Act takes effect July 1, 2027.
    Sec. 189.  EFFECTIVE DATE.  The following take effect June 30, 2027:
   1.  The section of this Act amending section 331.325.
   2.  The section of this Act amending section 331.385.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill eliminates townships as a form of local government, but does not affect how a township is used as a place, such as for purposes of redistricting or surveying. The bill strikes references to townships in provisions throughout the Code relating to levying taxes, issuing bonds, or holding property, and makes other conforming changes. The bill transfers duties of townships, including the appointment of fence viewers, stewardship of certain cemeteries, and the provision of fire protection services and emergency medical services, to counties.
   Under current law, the county board of supervisors is responsible for dividing each county into townships. Each township has a board of township trustees who act as fence viewers and perform other duties assigned by law, including funding and maintaining pioneer cemeteries, fire protection services, and emergency medical services, and serving as the township animal board of health.
   The bill eliminates boards of township trustees. The bill requires the county board of supervisors to appoint fence viewers for the county, rather than for each township. Additionally, the appointed fence viewers shall constitute the animal board of health for the county.
   The bill requires a county to assume jurisdiction and control of pioneer cemeteries and all other cemeteries in the county under the jurisdiction of township trustees as of June 30, 2027, and maintain and repair all cemeteries in the county unless a city has assumed jurisdiction over a cemetery located in the county or if there is a private organization that oversees the maintenance and repair of a cemetery in the county. On and after the effective date of the bill, a county shall assume trusteeship previously held by a township within the county, and the county shall acquire all duties and property relating to cemeteries previously held by such township.
   The bill authorizes counties to levy a tax not to exceed $0.0675 per $1,000 of assessed value of taxable property. The proceeds of the levy shall be deposited into a designated cemetery fund in the county. The bill repeals the authority of a county to levy a tax not to exceed $0.0675 per $1,000 of assessed value of taxable property, the proceeds of which are deposited into the county’s general fund. A county, a city, or a cemetery commission may enter into agreements with other counties, cities, or cemetery commissions pursuant to Code chapter 28E to fulfill the duties of this provision. All entities subject to the agreement must levy a tax at the same rate.
   The bill requires each county to provide, through the establishment of an emergency response district pursuant to Code chapter 357J, fire protection service and emergency medical service for any township located in the unincorporated area of the county that is not already served through a benefited fire district established pursuant to Code chapter 357B, another emergency response district, an entity created pursuant to an agreement entered into under Code chapter 28E, or a contract with another county or city. If a township provided fire protection outside of the county’s boundaries up to and including June 30, 2027, the county shall continue to provide fire protection to that area for at least 90 days after the assumption of such obligations, after which point the county in which the receiving township is located shall assume responsibility for providing fire protection services and emergency medical services. A county may allow another entity to provide fire protection services to a township in an unincorporated area of the county. A township receiving services in such manner may be removed from an emergency response district only after the county and the entity providing fire protection services enter into an agreement for such services.
   Under current law, an emergency response district may assess a levy of not more than $1.6075 per $1,000 of assessed value. The bill instead allows the commission of the district to propose a budget to each governmental entity within the district, who may each assess a levy at an equal rate, but not to exceed $0.75 per $1,000 of assessed value, to fund the budget. The bill provides for the discontinuation of the emergency medical services tax for areas subject to taxation for the emergency response district budget.
   On July 1, 2027, each county shall take ownership of the funds and property and assume all obligations and indebtedness held by each township within the county, unless such funds, property, obligations, and indebtedness are otherwise transferred by the bill. Any hearing, cause of action, or statute of limitation relating to a township existing on July 1, 2027, shall not be affected as a result of the transfer of a township’s obligations and such cause or statute of limitation shall apply to the county in which the township is located. The term of all elected township officials in all townships in this state shall terminate July 1, 2027.
   Specified sections of the bill relating to the transfer of duties relating to cemeteries and fire protection services take effect June 30, 2027. Otherwise, the bill takes effect July 1, 2027.