Senate File 538 - Reprinted SENATE FILE 538 BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO SSB 1219) (As Amended and Passed by the Senate June 22, 2011 ) A BILL FOR An Act relating to the finances of state and local government 1 by providing for funding of property tax credits and 2 reimbursements, by making and adjusting appropriations, 3 providing for salaries and compensation of state employees, 4 providing for matters relating to tax credits, providing for 5 fees and penalties, providing for legal responsibilities, 6 and providing for properly related matters, and including 7 effective date and retroactive and other applicability 8 provisions. 9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 10 SF 538 (5) 84 tm/jp
S.F. 538 DIVISION I 1 STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 2011-2012 2 Section 1. BUDGET PROCESS FOR FISCAL YEAR 2012-2013. 3 1. For the budget process applicable to the fiscal year 4 beginning July 1, 2012, on or before October 1, 2011, in lieu 5 of the information specified in section 8.23, subsection 1 , 6 unnumbered paragraph 1, and paragraph “a”, all departments and 7 establishments of the government shall transmit to the director 8 of the department of management, on blanks to be furnished by 9 the director, estimates of their expenditure requirements, 10 including every proposed expenditure, for the ensuing fiscal 11 year, together with supporting data and explanations as called 12 for by the director of the department of management after 13 consultation with the legislative services agency. 14 2. The estimates of expenditure requirements shall be 15 in a form specified by the director of the department of 16 management, and the expenditure requirements shall include all 17 proposed expenditures and shall be prioritized by program or 18 the results to be achieved. The estimates shall be accompanied 19 by performance measures for evaluating the effectiveness of the 20 programs or results. 21 Sec. 2. LIMITATION OF STANDING APPROPRIATIONS. 22 Notwithstanding the standing appropriations in the following 23 designated sections for the fiscal year beginning July 1, 2011, 24 and ending June 30, 2012, the amounts appropriated from the 25 general fund of the state pursuant to these sections for the 26 following designated purposes shall not exceed the following 27 amounts: 28 1. For operational support grants and community cultural 29 grants under section 99F.11, subsection 3 , paragraph “d”, 30 subparagraph (1): 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 416,702 32 2. For regional tourism marketing under section 99F.11, 33 subsection 3 , paragraph “d”, subparagraph (2): 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 810,306 35 -1- SF 538 (5) 84 tm/jp 1/ 91
S.F. 538 3. For the center for congenital and inherited disorders 1 central registry under section 144.13A, subsection 4 , paragraph 2 “a”: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 171,121 4 4. For primary and secondary child abuse prevention 5 programs under section 144.13A, subsection 4 , paragraph “a”: 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 217,772 7 5. For programs for at-risk children under section 279.51 : 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,728,891 9 The amount of any reduction in this subsection shall be 10 prorated among the programs specified in section 279.51, 11 subsection 1 , paragraphs “a”, “b”, and “c”. 12 6. For payment for nonpublic school transportation under 13 section 285.2 : 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,060,931 15 If total approved claims for reimbursement for nonpublic 16 school pupil transportation exceed the amount appropriated in 17 accordance with this subsection, the department of education 18 shall prorate the amount of each approved claim. 19 7. For reimbursement for the homestead property tax credit 20 under section 425.1 : 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 86,188,387 22 8. For reimbursement for the family farm and agricultural 23 land tax credits under sections 425A.1 and 426.1 : 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 32,395,131 25 9. For the enforcement of chapter 453D relating to tobacco 26 product manufacturers under section 453D.8 : 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 18,416 28 Sec. 3. INSTRUCTIONAL SUPPORT STATE AID —— FY 2011-2012. In 29 lieu of the appropriation provided in section 257.20, 30 subsection 2, the appropriation for the fiscal year 31 beginning July 1, 2011, and ending June 30, 2012, for paying 32 instructional support state aid under section 257.20 for fiscal 33 year 2011-2012 is zero. 34 Sec. 4. Section 256.30, unnumbered paragraph 1, Code 2011, 35 -2- SF 538 (5) 84 tm/jp 2/ 91
S.F. 538 is amended by striking the unnumbered paragraph and inserting 1 in lieu thereof the following: 2 For the fiscal year beginning July 1, 2011, and ending 3 June 30, 2012, and for each succeeding fiscal year, there 4 is appropriated from the general fund of the state to the 5 department the sum of one hundred thousand dollars. The 6 department shall distribute the appropriation to the tribal 7 council of the Sac and Fox Indian settlement for expenses of 8 educating American Indian children residing in the Sac and Fox 9 Indian settlement on land held in trust by the secretary of 10 the interior of the United States in excess of federal moneys 11 paid to the tribal council for educating the American Indian 12 children when moneys are appropriated for that purpose. The 13 tribal council shall administer the moneys distributed pursuant 14 to this section and shall submit an annual report and other 15 reports as required by the department to the department on the 16 expenditure of the moneys. 17 Sec. 5. Section 257.35, Code 2011, is amended by adding the 18 following new subsection: 19 NEW SUBSECTION . 5A. Notwithstanding subsection 1, and in 20 addition to the reduction applicable pursuant to subsection 21 2, the state aid for area education agencies and the portion 22 of the combined district cost calculated for these agencies 23 for the fiscal year beginning July 1, 2011, and ending June 24 30, 2012, shall be reduced by the department of management by 25 twenty million dollars. The reduction for each area education 26 agency shall be prorated based on the reduction that the agency 27 received in the fiscal year beginning July 1, 2003. 28 DIVISION II 29 SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 2011-2012 30 Sec. 6. APPOINTED STATE OFFICERS. 31 1. The governor shall establish a salary for appointed 32 nonelected persons in the executive branch of state government 33 holding a position enumerated in and within the salary 34 ranges provided in 2008 Iowa Acts, chapter 1191, section 14, 35 -3- SF 538 (5) 84 tm/jp 3/ 91
S.F. 538 by considering, among other items, the experience of the 1 individual in the position, changes in the duties of the 2 position, the incumbent’s performance of assigned duties, and 3 subordinates’ salaries. However, the attorney general shall 4 establish the salary for the consumer advocate, the chief 5 justice of the supreme court shall establish the salary for the 6 state court administrator, the ethics and campaign disclosure 7 board shall establish the salary of the executive director, and 8 the Iowa public broadcasting board shall establish the salary 9 of the administrator of the public broadcasting division of the 10 department of education, each within the salary range provided 11 in 2008 Iowa Acts, chapter 1191, section 14. 12 2. The governor, in establishing salaries as provided in 13 this section, shall take into consideration other employee 14 benefits which may be provided for an individual including but 15 not limited to housing. 16 3. A person whose salary is established pursuant to this 17 section and who is a full-time, year-round employee of the 18 state shall not receive any other remuneration from the state 19 or from any other source for the performance of that person’s 20 duties unless the additional remuneration is first approved by 21 the governor or authorized by law. However, this provision 22 does not exclude the reimbursement for necessary travel and 23 expenses incurred in the performance of duties or fringe 24 benefits normally provided to employees of the state. 25 Sec. 7. COLLECTIVE BARGAINING AGREEMENTS FUNDED. The 26 various state departments, boards, commissions, councils, 27 and agencies, including the state board of regents, for 28 the fiscal year beginning July 1, 2011, and ending June 30, 29 2012, shall provide from available sources pay adjustments, 30 expense reimbursements, and related benefits to fully fund the 31 following: 32 1. The collective bargaining agreement negotiated pursuant 33 to chapter 20 for employees in the blue collar bargaining unit. 34 2. The collective bargaining agreement negotiated pursuant 35 -4- SF 538 (5) 84 tm/jp 4/ 91
S.F. 538 to chapter 20 for employees in the public safety bargaining 1 unit. 2 3. The collective bargaining agreement negotiated pursuant 3 to chapter 20 for employees in the security bargaining unit. 4 4. The collective bargaining agreement negotiated pursuant 5 to chapter 20 for employees in the technical bargaining unit. 6 5. The collective bargaining agreement negotiated pursuant 7 to chapter 20 for employees in the professional fiscal and 8 staff bargaining unit. 9 6. The collective bargaining agreement negotiated pursuant 10 to chapter 20 for employees in the clerical bargaining unit. 11 7. The collective bargaining agreement negotiated pursuant 12 to chapter 20 for employees in the professional social services 13 bargaining unit. 14 8. The collective bargaining agreement negotiated pursuant 15 to chapter 20 for employees in the community-based corrections 16 bargaining unit. 17 9. The collective bargaining agreements negotiated 18 pursuant to chapter 20 for employees in the judicial branch of 19 government bargaining units. 20 10. The collective bargaining agreement negotiated pursuant 21 to chapter 20 for employees in the patient care bargaining 22 unit. 23 11. The collective bargaining agreement negotiated pursuant 24 to chapter 20 for employees in the science bargaining unit. 25 12. The collective bargaining agreement negotiated pursuant 26 to chapter 20 for employees in the university of northern Iowa 27 faculty bargaining unit. 28 13. The collective bargaining agreement negotiated pursuant 29 to chapter 20 for employees in the state university of Iowa 30 graduate student bargaining unit. 31 14. The collective bargaining agreement negotiated pursuant 32 to chapter 20 for employees in the state university of Iowa 33 hospital and clinics tertiary health care bargaining unit. 34 15. The annual pay adjustments, related benefits, and 35 -5- SF 538 (5) 84 tm/jp 5/ 91
S.F. 538 expense reimbursements referred to in the sections of this 1 division of this Act addressing state board of regents 2 employees who are not covered by a collective bargaining 3 agreement. 4 Sec. 8. STATE EMPLOYEES —— STATE BOARD OF REGENTS. For 5 the fiscal year beginning July 1, 2011, and ending June 30, 6 2012, funds shall be provided from available sources of the 7 state board of regents for funding of collective bargaining 8 agreements for state board of regents employees covered by 9 such agreements and for the following state board of regents 10 employees not covered by a collective bargaining agreement: 11 1. Regents merit system employees and merit supervisory 12 employees. 13 2. Faculty members and professional and scientific 14 employees. 15 Sec. 9. BONUS PAY. For the fiscal year beginning July 1, 16 2011, and ending June 30, 2012, employees of the executive 17 branch, judicial branch, and legislative branch shall not 18 receive bonus pay unless otherwise authorized by law, required 19 pursuant to a contract of employment entered into before July 20 1, 2011, or required pursuant to a collective bargaining 21 agreement. This section does not apply to employees of the 22 state board of regents. For purposes of this section, “bonus 23 pay” means any additional remuneration provided an employee in 24 the form of a bonus, including but not limited to a retention 25 bonus, recruitment bonus, exceptional job performance pay, 26 extraordinary job performance pay, exceptional performance pay, 27 extraordinary duty pay, or extraordinary or special duty pay, 28 and any extra benefit not otherwise provided to other similarly 29 situated employees. 30 Sec. 10. STATE TROOPER MEAL ALLOWANCE. For the fiscal 31 year beginning July 1, 2011, the sworn peace officers in the 32 department of public safety who are not covered by a collective 33 bargaining agreement negotiated pursuant to chapter 20 shall 34 receive the same per diem meal allowance as the sworn peace 35 -6- SF 538 (5) 84 tm/jp 6/ 91
S.F. 538 officers in the department of public safety who are covered 1 by a collective bargaining agreement negotiated pursuant to 2 chapter 20. 3 Sec. 11. SALARY MODEL ADMINISTRATOR. The salary model 4 administrator shall work in conjunction with the legislative 5 services agency to maintain the state’s salary model used for 6 analyzing, comparing, and projecting state employee salary 7 and benefit information, including information relating to 8 employees of the state board of regents. The department of 9 revenue, the department of administrative services, the five 10 institutions under the jurisdiction of the state board of 11 regents, the judicial district departments of correctional 12 services, and the state department of transportation shall 13 provide salary data to the department of management and the 14 legislative services agency to operate the state’s salary 15 model. The format and frequency of provision of the salary 16 data shall be determined by the department of management and 17 the legislative services agency. The information shall be 18 used in collective bargaining processes under chapter 20 and 19 in calculating the funding needs contained within the annual 20 salary adjustment legislation. A state employee organization 21 as defined in section 20.3, subsection 4, may request 22 information produced by the model, but the information provided 23 shall not contain information attributable to individual 24 employees. 25 DIVISION III 26 PERFORMANCE OF DUTY 27 Sec. 12. Section 7D.10, Code 2011, is amended to read as 28 follows: 29 7D.10 Court costs. 30 If sufficient funds for court costs have not been 31 appropriated to a state department, or if sufficient funds are 32 not otherwise available for such purposes within the budget of 33 a state department, upon authorization by the executive council 34 may pay, out of any money in the state treasury there is 35 -7- SF 538 (5) 84 tm/jp 7/ 91
S.F. 538 appropriated from moneys in the general fund of the state not 1 otherwise appropriated, an amount sufficient to pay expenses 2 incurred, or costs taxed to the state, in any proceeding 3 brought by or against any of the state departments or in which 4 the state is a party or is interested. This section shall 5 not be construed to authorize the payment of travel or other 6 personal expenses of state officers or employees. 7 Sec. 13. Section 7D.10A, as amended by 2011 Iowa Acts, 8 Senate File 478, section 11, as enacted, is amended to read as 9 follows: 10 7D.10A Allocation Payment to livestock remediation fund. 11 If moneys are not sufficient to support the livestock 12 remediation fund as provided in chapter 459, subchapter V , the 13 executive council may allocate from moneys in the general fund 14 of the state, which are not otherwise obligated or encumbered, 15 authorize as an expense paid from the appropriations addressed 16 in section 7D.29 the payment of an amount to the livestock 17 remediation fund as provided under section 459.501 , subsection 18 5 . However, not more than a total of one million dollars shall 19 be allocated shall be paid pursuant to this section to the 20 livestock remediation fund at any time. 21 Sec. 14. Section 7D.29, Code 2011, is amended to read as 22 follows: 23 7D.29 Performance of duty —— expense. 24 1. The executive council shall not employ others, or incur 25 authorize any expense, for the purpose of performing any duty 26 imposed upon the council when the duty may, without neglect of 27 their usual duties, be performed by the members, or by their 28 regular employees, but, subject to this limitation, the council 29 may incur authorize the necessary expense to perform or cause 30 to be performed any legal duty imposed on the council , and pay 31 the same out of any money in the state treasury not otherwise 32 appropriated . The expenses authorized by the executive council 33 in accordance with this section and the expenses authorized 34 by the executive council in accordance with other statutory 35 -8- SF 538 (5) 84 tm/jp 8/ 91
S.F. 538 provisions referencing the appropriations addressed in this 1 section shall be paid as follows: 2 a. From the appropriation made from the Iowa economic 3 emergency fund in section 8.55 for purposes of paying such 4 expenses. 5 b. To the extent the appropriation from the Iowa economic 6 emergency fund described in paragraph “a” is insufficient to 7 pay such expenses, there is appropriated from moneys in the 8 general fund of the state not otherwise appropriated the amount 9 necessary to fund that deficiency. > 10 2. At least two weeks prior to the executive council’s 11 approval of a payment authorization under this section , 12 the secretary of the executive council shall notify the 13 legislative services agency that the authorization request 14 will be considered by the executive council and shall provide 15 background information justifying the request. 16 3. The executive council shall receive requests from the 17 Iowa department of public health relative to the purchase, 18 storing, and distribution of vaccines and medication for 19 prevention, prophylaxis, or treatment. Upon review and after 20 compliance with subsection 2 , the executive council may approve 21 the request and may incur authorize payment of the necessary 22 expense and pay the same out of any money in the state treasury 23 not otherwise appropriated . The expense authorized by the 24 executive council under this subsection shall be paid from the 25 appropriations referred to in subsection 1. 26 Sec. 15. Section 7D.30, Code 2011, is amended to read as 27 follows: 28 7D.30 Necessary record. 29 Before incurring authorizing any expense authorized by in 30 accordance with section 7D.29 , the executive council shall, 31 in each case, by resolution, entered upon its records, set 32 forth the necessity for incurring authorizing such expense, 33 the special fitness of the one employed to perform such work, 34 the definite rate of compensation or salary allowed, and the 35 -9- SF 538 (5) 84 tm/jp 9/ 91
S.F. 538 total amount of money that may be expended. Compensation or 1 salary for personal services in such cases must be determined 2 by unanimous vote of all members of the council. 3 Sec. 16. Section 8.55, subsection 3, paragraph a, Code 2011, 4 is amended to read as follows: 5 a. Except as provided in paragraphs “b” , and “c” , and 6 “0d” , the moneys in the Iowa economic emergency fund shall 7 only be used pursuant to an appropriation made by the general 8 assembly. An appropriation shall only be made for the fiscal 9 year in which the appropriation is made. The moneys shall 10 only be appropriated by the general assembly for emergency 11 expenditures. 12 Sec. 17. Section 8.55, subsection 3, Code 2011, is amended 13 by adding the following new paragraph: 14 NEW PARAGRAPH . 0d. There is appropriated from the Iowa 15 economic emergency fund to the executive council an amount 16 sufficient to pay the expenses authorized by the executive 17 council, as addressed in section 7D.29. 18 Sec. 18. Section 8A.321, subsection 4, Code 2011, is amended 19 to read as follows: 20 4. Contract, with the approval of the executive council, 21 for the repair, remodeling, or, if the condition warrants, 22 demolition of all buildings and grounds of the state at 23 the seat of government, at the state laboratories facility 24 in Ankeny, and the institutions of the department of human 25 services and the department of corrections for which no 26 specific appropriation has been made, if the cost of repair, 27 remodeling, or demolition will not exceed one hundred thousand 28 dollars when completed. The cost of repair projects for which 29 no specific appropriation has been made shall be paid from 30 the fund as an expense authorized by the executive council as 31 provided in section 7D.29 . 32 Sec. 19. Section 8A.321, subsection 6, paragraphs a and b, 33 Code 2011, are amended to read as follows: 34 a. Lease all buildings and office space necessary to 35 -10- SF 538 (5) 84 tm/jp 10/ 91
S.F. 538 carry out the provisions of this subchapter or necessary for 1 the proper functioning of any state agency at the seat of 2 government. For state agencies at the seat of government, the 3 director may lease buildings and office space in Polk county 4 or in a county contiguous to Polk county. If no specific 5 appropriation has been made, the proposed lease shall be 6 submitted to the executive council for approval authorization 7 and if authorized lease expense shall be paid from the 8 appropriations addressed in section 7D.29 . The cost of any 9 lease for which no specific appropriation has been made shall 10 be paid from the fund provided in section 7D.29 . 11 b. When the general assembly is not in session, the director 12 may request moneys an expense authorization from the executive 13 council for moving state agencies located at the seat of 14 government from one location to another. The request may 15 include moving costs, telecommunications costs, repair costs, 16 or any other costs relating to the move. The executive council 17 may approve and shall pay the costs from funds authorize the 18 expenses provided and may authorize the expenses to be paid 19 from the appropriations addressed in section 7D.29 if it 20 determines the agency or department has no available does not 21 have funds available for these expenses. 22 Sec. 20. Section 11.32, as amended by 2011 Iowa Acts, 23 House File 536, section 26, as enacted, is amended to read as 24 follows: 25 11.32 Certified accountants employed. 26 Nothing in this chapter shall prohibit the auditor of state, 27 with the prior written permission of the state executive 28 council, from employing certified public accountants for 29 specific assignments. The auditor of state may employ such 30 accountants for any assignment now expressly reserved to the 31 auditor of state. Payments, after approval by the executive 32 council, will shall be made to the accountants so employed from 33 funds from which the auditor of state would have been paid had 34 the auditor of state performed the assignment, or if no such 35 -11- SF 538 (5) 84 tm/jp 11/ 91
S.F. 538 specific funds are indicated not available , then payment will 1 be made from the funds of authorization of the expense by the 2 executive council shall be requested, and if authorized shall 3 be paid from the appropriations addressed in section 7D.29 . 4 Sec. 21. Section 13.3, Code 2011, is amended to read as 5 follows: 6 13.3 Disqualification —— substitute. 7 1. If, for any reason, the attorney general be is 8 disqualified from appearing in any action or proceeding, the 9 executive council shall appoint some authorize the appointment 10 of a suitable person for that purpose and defray the . There 11 is appropriated from moneys in the general fund not otherwise 12 appropriated an amount necessary to pay the reasonable expense 13 thereof from any unappropriated funds in the state treasury for 14 the person appointed . The department involved in the action or 15 proceeding shall be requested to recommend a suitable person 16 to represent the department and when the executive council 17 concurs in the recommendation, the person recommended shall be 18 appointed. 19 2. If the governor or a department is represented by an 20 attorney other than the attorney general in a court proceeding 21 as provided in this section , at the conclusion of the court 22 proceedings, the court shall review the fees charged to the 23 state to determine if the fees are fair and reasonable. The 24 executive council shall not reimburse authorize reimbursement 25 of attorney fees in excess of those determined by the court to 26 be fair and reasonable. 27 Sec. 22. Section 13.7, Code 2011, is amended to read as 28 follows: 29 13.7 Special counsel. 30 Compensation shall not be allowed to any person for services 31 as an attorney or counselor to an executive department of 32 the state government, or the head thereof of an executive 33 department of state government , or to a state board or 34 commission. However, the executive council may employ 35 -12- SF 538 (5) 84 tm/jp 12/ 91
S.F. 538 authorize employment of legal assistance, at a reasonable 1 compensation, in a pending action or proceeding to protect the 2 interests of the state, but only upon a sufficient showing, 3 in writing, made by the attorney general, that the department 4 of justice cannot for reasons stated by the attorney general 5 perform the service , which . The reasons and action of the 6 council shall be entered upon its records. When If the 7 attorney general determines that the department of justice 8 cannot perform legal service in an action or proceeding, 9 the executive council shall request the department involved 10 in the action or proceeding to recommend legal counsel to 11 represent the department. If the attorney general concurs with 12 the department that the person recommended is qualified and 13 suitable to represent the department, the person recommended 14 shall be employed. If the attorney general does not concur 15 in the recommendation, the department shall submit a new 16 recommendation. This section does not affect the general 17 counsel for the utilities board of the department of commerce, 18 the legal counsel of the department of workforce development, 19 or the general counsel for the property assessment appeal 20 board. 21 Sec. 23. Section 29A.27, unnumbered paragraph 8, Code 2011, 22 is amended to read as follows: 23 All payments herein provided for under this section shall 24 be paid on the approval of the adjutant general from the 25 contingent fund of the executive council created in section 26 29C.20 . 27 Sec. 24. Section 29C.8, subsection 3, paragraph f, 28 subparagraph (3), Code 2011, is amended to read as follows: 29 (3) Upon notification of a compensable loss to a member of 30 a homeland security and emergency management response team, the 31 department of administrative services shall process the claim 32 and seek funding authorization from the executive council for 33 to pay as an expense paid from the appropriations addressed in 34 section 7D.29 those costs associated with covered benefits. 35 -13- SF 538 (5) 84 tm/jp 13/ 91
S.F. 538 Sec. 25. Section 29C.20, subsection 1, paragraph a, 1 unnumbered paragraph 1, Code 2011, is amended to read as 2 follows: 3 A contingent fund is created in the state treasury for the 4 use of the executive council which . Funding for the contingent 5 fund, if authorized by the executive council, shall be paid 6 from the appropriations addressed in section 7D.29. Moneys in 7 the contingent fund may be expended for the following purposes: 8 Sec. 26. Section 96.13, subsection 3, paragraph c, Code 9 2011, is amended to read as follows: 10 c. The department may appear before the executive council 11 and request funds authorization of moneys to meet unanticipated 12 emergencies as an expense from the appropriations addressed in 13 section 7D.29 . 14 Sec. 27. Section 135.143, subsection 5, Code 2011, is 15 amended to read as follows: 16 5. Upon notification of a compensable loss, the department 17 of administrative services shall seek funding authorization 18 from the executive council for to pay as an expense from 19 the appropriations addressed in section 7D.29 those costs 20 associated with covered workers’ compensation benefits. 21 Sec. 28. Section 135.144, subsection 11, Code 2011, is 22 amended to read as follows: 23 11. If a public health disaster or other public health 24 emergency situation exists which poses an imminent threat 25 to the public health, safety, and welfare, the department, 26 in conjunction with the governor, may provide financial 27 assistance, from funds appropriated to the department that 28 are not otherwise encumbered, to political subdivisions as 29 needed to alleviate the disaster or the emergency. If the 30 department does not have sufficient unencumbered funds, the 31 governor may request that the executive council , pursuant to 32 the authority of section 7D.29 , commit sufficient funds, to 33 authorize the payment of up to one million dollars , that are 34 not otherwise encumbered from the general fund, as needed and 35 -14- SF 538 (5) 84 tm/jp 14/ 91
S.F. 538 available, for as an expense from the appropriations addressed 1 in section 7D.29 to alleviate the disaster or the emergency. 2 If additional financial assistance is required in excess of one 3 million dollars, approval by the legislative council is also 4 required. 5 Sec. 29. Section 163.3A, subsection 4, paragraph b, Code 6 2011, is amended to read as follows: 7 b. The department shall provide and update a list of 8 the registered members of each emergency response team, 9 including the members’ names and identifying information, to 10 the department of administrative services. Upon notification 11 of a compensable loss suffered by a registered member, the 12 department of administrative services shall seek funding 13 authorization from the executive council for to pay as an 14 expense from the appropriations addressed in section 7D.29 15 those costs associated with covered benefits. 16 Sec. 30. Section 163.10, Code 2011, is amended to read as 17 follows: 18 163.10 Quarantining or destroying animals. 19 The department may quarantine or destroy any animal exposed 20 to or afflicted with an infectious or contagious disease. 21 However, cattle exposed to or infected with tuberculosis shall 22 not be destroyed without the owner’s consent, unless there are 23 sufficient moneys to reimburse the owner for the cattle, which 24 may be paid from the appropriation as an expense authorized as 25 provided in section 163.15 , from moneys in the brucellosis and 26 tuberculosis eradication fund created in section 165.18 , or 27 from moneys made available by the United States department of 28 agriculture. 29 Sec. 31. Section 163.15, subsection 2, paragraph a, 30 subparagraph (3), Code 2011, is amended to read as follows: 31 (3) A claim for an indemnity by the owner and a claim for 32 compensation and expenses by the appraisers shall be filed with 33 the department and submitted by the secretary of agriculture 34 to the executive council for its approval or disapproval 35 -15- SF 538 (5) 84 tm/jp 15/ 91
S.F. 538 authorization of payment of the claim as an expense from the 1 appropriations addressed in section 7D.29 . 2 Sec. 32. Section 163.15, subsection 2, paragraph a, 3 subparagraph (4), Code 2011, is amended by striking the 4 subparagraph. 5 Sec. 33. Section 163.15, subsection 2, paragraph b, 6 unnumbered paragraph 1, Code 2011, is amended to read as 7 follows: 8 A formula established by rule adopted by the department that 9 is effective as determined by the department in accordance 10 with chapter 17A and applicable upon approval of the plan 11 program of eradication approved by the executive council. 12 The formula shall be applicable to indemnify owners if the 13 executive council, upon recommendation by the secretary of 14 agriculture, determines that an animal population in this state 15 is threatened with infection from an exceptionally contagious 16 disease. 17 Sec. 34. Section 163.15, subsection 2, paragraph b, 18 subparagraph (4), Code 2011, is amended to read as follows: 19 (4) Upon approval by the The executive council , there is 20 appropriated to the department from any moneys in the general 21 fund of the state not otherwise appropriated moneys sufficient 22 to carry out the may authorize payment under the provisions 23 of this paragraph “b” as an expense from the appropriations 24 addressed in section 7D.29 . 25 Sec. 35. Section 307.45, subsection 3, Code 2011, is amended 26 to read as follows: 27 3. Assessments against property owned by the state and 28 not under the jurisdiction and control of the department’s 29 administrator of highways shall be made in the same manner 30 as those made against private property and payment shall be 31 made subject to authorization by the executive council from 32 any funds of the state not otherwise appropriated . There is 33 appropriated from moneys in the general fund not otherwise 34 appropriated an amount necessary to pay the expense authorized 35 -16- SF 538 (5) 84 tm/jp 16/ 91
S.F. 538 by the executive council. 1 Sec. 36. Section 384.56, subsection 1, Code 2011, is amended 2 to read as follows: 3 1. Cities may assess the cost of a public improvement which 4 extends through, abuts upon, or is adjacent to lands owned 5 by the state, and the executive council shall pay payment 6 for the assessable portion of the cost of the improvement 7 through or along the lands as provided shall be subject to 8 authorization by the executive council . The executive council 9 shall pay assessments as and payable in the manner provided 10 in section 307.45 for property owned by the state and not 11 under the jurisdiction and control of the state department of 12 transportation . 13 Sec. 37. Section 459.501, subsection 5, as amended by 2011 14 Iowa Acts, Senate File 478, section 1, as enacted, is amended 15 to read as follows: 16 5. The following shall apply to moneys in the fund: 17 a. (1) The executive council may allocate moneys from the 18 general fund of the state as authorize payment of moneys as 19 an expense paid from the appropriations addressed in section 20 7D.29 and in the manner provided in section 7D.10A in an amount 21 necessary to support the fund, including the following: 22 (a) The payment of claims as provided in section 459.505 . 23 (b) The allocation of moneys to the department of 24 agriculture and land stewardship for the payment of expenses 25 incurred by the department of agriculture and land stewardship 26 associated with providing for the sustenance and disposition of 27 livestock pursuant to chapter 717 . 28 (2) Notwithstanding subparagraph (1), the allocation of 29 moneys from the general fund of the state executive council’s 30 authorization for payment shall be made provided only if the 31 amount of moneys in the fund, which are not obligated or 32 encumbered, and not counting the department’s estimate of the 33 cost to the fund for pending or unsettled claims, the amount 34 to be allocated to the department of agriculture and land 35 -17- SF 538 (5) 84 tm/jp 17/ 91
S.F. 538 stewardship, and any amount required to be credited to the 1 general fund of the state under this subsection , is less than 2 one million dollars. 3 b. The department of natural resources shall credit an 4 amount to the general fund of the state from which the expense 5 authorized by the executive council as provided in paragraph 6 “a” was appropriated which is equal to an amount allocated to 7 support the livestock remediation fund by the executive council 8 under paragraph “a” . The However, the department shall only be 9 required to credit the moneys to the general such fund of the 10 state if the moneys in the livestock remediation fund which are 11 not obligated or encumbered, and not counting the department’s 12 estimate of the cost to the livestock remediation fund for 13 pending or unsettled claims, the amount to be allocated to the 14 department of agriculture and land stewardship, and any amount 15 required to be transferred to the general fund under from which 16 appropriated as described in this paragraph, are in excess of 17 two million five hundred thousand dollars. The department is 18 not required to credit the total amount to the general fund 19 of the state from which appropriated as described in this 20 paragraph during any one fiscal year. 21 Sec. 38. Section 468.43, unnumbered paragraph 4, Code 2011, 22 is amended to read as follows: 23 The assessments against lands under the jurisdiction 24 of the department of natural resources shall be paid as an 25 expense from the appropriations addressed in section 7D.29, 26 if authorized by the executive council upon certification of 27 the amount by the county treasurer. There is appropriated 28 from any funds in the general fund of the state not otherwise 29 appropriated amounts sufficient to pay the certified 30 assessments. 31 Sec. 39. Section 568.16, Code 2011, is amended to read as 32 follows: 33 568.16 Purchase money refunded. 34 If the grantee of the state, or the grantee’s successors, 35 -18- SF 538 (5) 84 tm/jp 18/ 91
S.F. 538 administrators, or assigns, shall be deprived of the land 1 conveyed by the state under this chapter by the final decree 2 of a court of record for the reason that the conveyance by the 3 state passed no title whatever to the land therein did not pass 4 title to the land described, because title thereto to the land 5 had previously for any reason been vested in others, then the 6 money so paid by the state for the said land shall be refunded 7 by the state to the person or persons entitled thereto to the 8 refund , provided the said grantee, or the grantee’s successors, 9 administrators, or assigns, shall file a certified copy of 10 the transcript of the said final decree with the executive 11 council within one year from the date of the issuance of 12 such decree, and shall also file satisfactory proof with the 13 executive council that the action over the title to the land 14 was commenced within ten years from the date of the issuance of 15 patent or deed by the state. The amount of money to be refunded 16 under the provisions of this section shall be certified 17 authorized and paid by the executive council to the director 18 of the department of administrative services, who shall draw a 19 warrant therefor, and the same shall be paid out of the general 20 fund as an expense from the appropriations addressed in section 21 7D.29 . 22 Sec. 40. Section 602.10133, Code 2011, is amended to read 23 as follows: 24 602.10133 Costs and expenses. 25 The court costs incident to such proceedings , and the 26 reasonable expense of said the judges in attending said the 27 hearing after being approved by the supreme court shall be paid 28 as court costs an expense authorized by the executive council 29 from the appropriations addressed in section 7D.29 . 30 Sec. 41. Section 663.44, Code 2011, is amended to read as 31 follows: 32 663.44 Costs. 33 1. If the plaintiff is discharged, the costs shall be 34 assessed to the defendant, unless the defendant is an officer 35 -19- SF 538 (5) 84 tm/jp 19/ 91
S.F. 538 holding the plaintiff in custody under a commitment, or under 1 other legal process, in which case the costs shall be assessed 2 to the county. If the plaintiff’s application is refused, 3 the costs shall be assessed against the plaintiff, and, in 4 the discretion of the court, against the person who filed the 5 petition in the plaintiff’s behalf. 6 2. However, where Notwithstanding subsection 1, if 7 the plaintiff is confined in any state institution , and is 8 discharged in habeas corpus proceedings, or where if the habeas 9 corpus proceedings fail , and costs and fees cannot be collected 10 from the person liable to pay the same costs and fees , such 11 the costs and fees shall be paid by the county in which such 12 state institution is located. The facts of such payment and 13 the proceedings on which it is based, with a statement of the 14 amount of fees or costs incurred, with approval in writing by 15 the presiding judge appended to such the statement or endorsed 16 thereon on the statement , shall then be certified by the clerk 17 of the district court under the seal of office to the state 18 executive council. The executive council shall then review 19 the proceedings and authorize reimbursement for all such fees 20 and costs or such part thereof of the fees and costs as the 21 executive council shall find finds justified, and shall notify 22 the director of the department of administrative services to 23 draw a warrant to such county treasurer on the state general 24 fund for the amount authorized. There is appropriated from 25 moneys in the general fund not otherwise appropriated an 26 amount necessary to pay the reimbursement authorized by the 27 executive council. The costs and fees referred to above shall 28 include any award of fees made to a court appointed attorney 29 representing an indigent party bringing the habeas corpus 30 action. 31 DIVISION IV 32 STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 2012-2013 33 Sec. 42. BUDGET PROCESS FOR FISCAL YEAR 2013-2014. 34 1. For the budget process applicable to the fiscal year 35 -20- SF 538 (5) 84 tm/jp 20/ 91
S.F. 538 beginning July 1, 2013, on or before October 1, 2012, in lieu 1 of the information specified in section 8.23, subsection 1 , 2 unnumbered paragraph 1, and paragraph “a”, all departments and 3 establishments of the government shall transmit to the director 4 of the department of management, on blanks to be furnished by 5 the director, estimates of their expenditure requirements, 6 including every proposed expenditure, for the ensuing fiscal 7 year, together with supporting data and explanations as called 8 for by the director of the department of management after 9 consultation with the legislative services agency. 10 2. The estimates of expenditure requirements shall be 11 in a form specified by the director of the department of 12 management, and the expenditure requirements shall include all 13 proposed expenditures and shall be prioritized by program or 14 the results to be achieved. The estimates shall be accompanied 15 by performance measures for evaluating the effectiveness of the 16 programs or results. 17 Sec. 43. LIMITATION OF STANDING APPROPRIATIONS. 18 Notwithstanding the standing appropriations in the following 19 designated sections for the fiscal year beginning July 1, 2012, 20 and ending June 30, 2013, the amounts appropriated from the 21 general fund of the state pursuant to these sections for the 22 following designated purposes shall not exceed the following 23 amounts: 24 1. For operational support grants and community cultural 25 grants under section 99F.11, subsection 3 , paragraph “d”, 26 subparagraph (1): 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 208,351 28 2. For regional tourism marketing under section 99F.11, 29 subsection 3 , paragraph “d”, subparagraph (2): 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 405,153 31 3. For the center for congenital and inherited disorders 32 central registry under section 144.13A, subsection 4 , paragraph 33 “a”: 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 85,560 35 -21- SF 538 (5) 84 tm/jp 21/ 91
S.F. 538 4. For primary and secondary child abuse prevention 1 programs under section 144.13A, subsection 4 , paragraph “a”: 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 108,886 3 5. For programs for at-risk children under section 279.51 : 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,728,891 5 The amount of any reduction in this subsection shall be 6 prorated among the programs specified in section 279.51, 7 subsection 1 , paragraphs “a”, “b”, and “c”. 8 6. For payment for nonpublic school transportation under 9 section 285.2 : 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,530,465 11 If total approved claims for reimbursement for nonpublic 12 school pupil transportation exceed the amount appropriated in 13 accordance with this subsection, the department of education 14 shall prorate the amount of each approved claim. 15 7. For reimbursement for the homestead property tax credit 16 under section 425.1 : 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 86,188,387 18 8. For reimbursement for the family farm and agricultural 19 land tax credits under sections 425A.1 and 426.1 : 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 32,395,131 21 9. For the enforcement of chapter 453D relating to tobacco 22 product manufacturers under section 453D.8 : 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,208 24 Sec. 44. INSTRUCTIONAL SUPPORT STATE AID —— FY 25 2012-2013. In lieu of the appropriation provided in section 26 257.20, subsection 2, the appropriation for the fiscal year 27 beginning July 1, 2012, and ending June 30, 2013, for paying 28 instructional support state aid under section 257.20 for fiscal 29 year 2012-2013 is zero. 30 DIVISION V 31 SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 2012-2013 32 Sec. 45. COLLECTIVE BARGAINING AGREEMENTS FUNDED. The 33 various state departments, boards, commissions, councils, 34 and agencies, including the state board of regents, for 35 -22- SF 538 (5) 84 tm/jp 22/ 91
S.F. 538 the fiscal year beginning July 1, 2012, and ending June 30, 1 2013, shall provide from available sources pay adjustments, 2 expense reimbursements, and related benefits to fully fund the 3 following: 4 1. The collective bargaining agreement negotiated pursuant 5 to chapter 20 for employees in the blue collar bargaining unit. 6 2. The collective bargaining agreement negotiated pursuant 7 to chapter 20 for employees in the public safety bargaining 8 unit. 9 3. The collective bargaining agreement negotiated pursuant 10 to chapter 20 for employees in the security bargaining unit. 11 4. The collective bargaining agreement negotiated pursuant 12 to chapter 20 for employees in the technical bargaining unit. 13 5. The collective bargaining agreement negotiated pursuant 14 to chapter 20 for employees in the professional fiscal and 15 staff bargaining unit. 16 6. The collective bargaining agreement negotiated pursuant 17 to chapter 20 for employees in the clerical bargaining unit. 18 7. The collective bargaining agreement negotiated pursuant 19 to chapter 20 for employees in the professional social services 20 bargaining unit. 21 8. The collective bargaining agreement negotiated pursuant 22 to chapter 20 for employees in the community-based corrections 23 bargaining unit. 24 9. The collective bargaining agreements negotiated 25 pursuant to chapter 20 for employees in the judicial branch of 26 government bargaining units. 27 10. The collective bargaining agreement negotiated pursuant 28 to chapter 20 for employees in the patient care bargaining 29 unit. 30 11. The collective bargaining agreement negotiated pursuant 31 to chapter 20 for employees in the science bargaining unit. 32 12. The collective bargaining agreement negotiated pursuant 33 to chapter 20 for employees in the university of northern Iowa 34 faculty bargaining unit. 35 -23- SF 538 (5) 84 tm/jp 23/ 91
S.F. 538 13. The collective bargaining agreement negotiated pursuant 1 to chapter 20 for employees in the state university of Iowa 2 graduate student bargaining unit. 3 14. The collective bargaining agreement negotiated pursuant 4 to chapter 20 for employees in the state university of Iowa 5 hospital and clinics tertiary health care bargaining unit. 6 15. The annual pay adjustments, related benefits, and 7 expense reimbursements referred to in the sections of this 8 division of this Act addressing state board of regents 9 employees who are not covered by a collective bargaining 10 agreement. 11 Sec. 46. STATE EMPLOYEES —— STATE BOARD OF REGENTS. For 12 the fiscal year beginning July 1, 2012, and ending June 30, 13 2013, funds shall be provided from available sources of the 14 state board of regents for funding of collective bargaining 15 agreements for state board of regents employees covered by 16 such agreements and for the following state board of regents 17 employees not covered by a collective bargaining agreement: 18 1. Regents merit system employees and merit supervisory 19 employees. 20 2. Faculty members and professional and scientific 21 employees. 22 Sec. 47. BONUS PAY. For the fiscal year beginning July 23 1, 2012, and ending June 30, 2013, employees of the executive 24 branch, judicial branch, and legislative branch shall not 25 receive bonus pay unless otherwise authorized by law, required 26 pursuant to a contract of employment entered into before July 27 1, 2012, or required pursuant to a collective bargaining 28 agreement. This section does not apply to employees of the 29 state board of regents. For purposes of this section, “bonus 30 pay” means any additional remuneration provided an employee in 31 the form of a bonus, including but not limited to a retention 32 bonus, recruitment bonus, exceptional job performance pay, 33 extraordinary job performance pay, exceptional performance pay, 34 extraordinary duty pay, or extraordinary or special duty pay, 35 -24- SF 538 (5) 84 tm/jp 24/ 91
S.F. 538 and any extra benefit not otherwise provided to other similarly 1 situated employees. 2 Sec. 48. STATE TROOPER MEAL ALLOWANCE. For the fiscal 3 year beginning July 1, 2012, the sworn peace officers in the 4 department of public safety who are not covered by a collective 5 bargaining agreement negotiated pursuant to chapter 20 shall 6 receive the same per diem meal allowance as the sworn peace 7 officers in the department of public safety who are covered 8 by a collective bargaining agreement negotiated pursuant to 9 chapter 20. 10 Sec. 49. SALARY MODEL ADMINISTRATOR. The salary model 11 administrator shall work in conjunction with the legislative 12 services agency to maintain the state’s salary model used for 13 analyzing, comparing, and projecting state employee salary 14 and benefit information, including information relating to 15 employees of the state board of regents. The department of 16 revenue, the department of administrative services, the five 17 institutions under the jurisdiction of the state board of 18 regents, the judicial district departments of correctional 19 services, and the state department of transportation shall 20 provide salary data to the department of management and the 21 legislative services agency to operate the state’s salary 22 model. The format and frequency of provision of the salary 23 data shall be determined by the department of management and 24 the legislative services agency. The information shall be 25 used in collective bargaining processes under chapter 20 and 26 in calculating the funding needs contained within the annual 27 salary adjustment legislation. A state employee organization 28 as defined in section 20.3, subsection 4, may request 29 information produced by the model, but the information provided 30 shall not contain information attributable to individual 31 employees. 32 DIVISION VI 33 CORRECTIVE PROVISIONS 34 Sec. 50. Section 8.6, subsection 9A, as enacted by 2011 Iowa 35 -25- SF 538 (5) 84 tm/jp 25/ 91
S.F. 538 Acts, House File 45, section 39, is amended to read as follows: 1 9A. Budget and tax rate databases. To develop and make 2 available to the public a searchable budget database and 3 internet site as required under chapter 8G, division subchapter 4 I , and to develop and make available to the public a searchable 5 tax rate database and internet site as required under chapter 6 8G, division subchapter II . 7 Sec. 51. Section 8.57E, subsection 3, paragraph a, as 8 enacted by 2011 Iowa Acts, Senate File 209, section 30, is 9 amended to read as follows: 10 a. Moneys in the taxpayer’s taxpayers trust fund may be 11 used for cash flow purposes during a fiscal year provided that 12 any moneys so allocated are returned to the fund by the end of 13 that fiscal year. 14 Sec. 52. Section 8G.13, as enacted by 2011 Iowa Acts, House 15 File 45, section 50, is amended to read as follows: 16 8G.13 Updating database. 17 To facilitate the department of management’s efforts in 18 creating and maintaining a searchable database of the taxes 19 identified in section 8G.12, subsection 3 1 , for all taxing 20 jurisdictions in the state, each taxing jurisdiction may 21 annually be required to report its tax rates to the department 22 of management or the department of revenue and shall report any 23 changes to its tax rates within thirty days of the change. 24 Sec. 53. Section 16.193, subsection 3, paragraph a, Code 25 2011, as amended by 2011 Iowa Acts, Senate File 475, section 26 11, is amended to read as follows: 27 a. During the term of the Iowa jobs program and Iowa jobs 28 II program, the Iowa finance authority shall collect data on 29 all of the projects approved for the program programs . The 30 department of management and the state agencies associated 31 with the projects shall assist the authority with the data 32 collection and in developing the report required by this 33 subsection . The authority shall report quarterly to the 34 governor and the general assembly concerning the data. 35 -26- SF 538 (5) 84 tm/jp 26/ 91
S.F. 538 Sec. 54. Section 68A.401, subsection 4, Code 2011, as 1 amended by 2011 Iowa Acts, Senate File 475, section 17, is 2 amended to read as follows: 3 4. Political committees expressly advocating the 4 nomination, election, or defeat of candidates for both 5 federal office and any elected office created by law or the 6 Constitution of the State of Iowa shall file statements and 7 reports with the board in addition to any federal reports 8 required to be filed with the board. However, a political 9 committee that is registered and filing full disclosure 10 reports of all financial activities with the federal election 11 commission may file verified statements as provided in section 12 68B.201A 68A.201A . 13 Sec. 55. Section 139A.19, subsection 3, as enacted by 2011 14 Iowa Acts, House File 467, section 20, is amended to read as 15 follows: 16 3. This section does not preclude a hospital, clinic, other 17 health facility, or a health care provider from providing 18 notification to a care provider under circumstances in 19 which the hospital’s, clinic’s, other health facility’s, or 20 health care provider’s policy provides for notification of 21 the hospital’s, clinics clinic’s , other health facility’s, 22 or health care provider’s own employees of exposure to a 23 contagious or infectious disease that is not life-threatening 24 if the notice does not reveal a patient’s name, unless the 25 patient consents. 26 Sec. 56. Section 175.3, subsection 1, paragraph a, Code 27 2011, as amended by 2011 Iowa Acts, Senate File 429, section 1, 28 is amended to read as follows: 29 a. The agricultural development authority is established 30 within the department of agriculture and land stewardship. The 31 agency authority is constituted as a public instrumentality 32 and agency of the state exercising public and essential 33 governmental functions. 34 Sec. 57. Section 207.22, subsection 3, paragraph b, Code 35 -27- SF 538 (5) 84 tm/jp 27/ 91
S.F. 538 2011, as amended by 2011 Iowa Acts, Senate File 475, section 1 47, is amended to read as follows: 2 b. Acquisition of coal refuse disposal sites and all 3 coal refuse thereon will serve the purposes of Tit. IV of 4 Pub. L. No. 95-87, Tit. IV, codified at 30 U.S.C. ch. 25, 5 subch. IV, or that public ownership is desirable to meet 6 emergency situations and prevent recurrences of the adverse 7 effect of past coal mining practices. 8 Sec. 58. Section 232.71D, subsection 3, paragraph a, 9 unnumbered paragraph 1, as enacted by 2011 Iowa Acts, House 10 File 562, section 3, is amended to read as follows: 11 Unless any of the circumstances listed in paragraph “b” are 12 applicable, cases to which any of the following circumstances 13 apply shall not be placed on in the central registry: 14 Sec. 59. Section 256.7, subsection 26, paragraph a, 15 subparagraph (1), as enacted by 2011 Iowa Acts, Senate File 16 453, section 1, is amended to read as follows: 17 (1) The rules establishing high school graduation 18 requirements shall authorize a school district or 19 accredited nonpublic school to consider that any student who 20 satisfactorily completes a high school-level unit of English 21 or language arts, mathematics, science, or social studies has 22 satisfactorily completed a unit of the high school graduation 23 requirements for that area as specified in this lettered 24 paragraph, and to shall authorize the school district or 25 accredited nonpublic school to issue high school credit for the 26 unit to the student. 27 Sec. 60. Section 321.34, subsection 20C, paragraph a, 28 if enacted by 2011 Iowa Acts, House File 651, section 2, is 29 amended to read as follows: 30 a. The department, in consultation with the adjutant 31 general, shall design combat infantryman badge, combat action 32 badge, combat action ribbon, air force combat action medal, 33 and combat medical badge distinguishing processed emblems. 34 Upon receipt of two hundred fifty orders for special combat 35 -28- SF 538 (5) 84 tm/jp 28/ 91
S.F. 538 infantryman badge, combat action badge, combat action ribbon, 1 air force combat action medal, or combat medical badge special 2 registration plates, accompanied by a start-up fee of twenty 3 dollars per order, the department shall begin issuing special 4 registration plates with the applicable distinguishing 5 processed emblem as provided in paragraphs “b” and “c” . The 6 minimum order requirement shall apply separately to each of the 7 special registration plates created under this subsection. 8 Sec. 61. Section 321.34, subsection 25, paragraph a, if 9 enacted by 2011 Iowa Acts, House File 651, section 2, is 10 amended to read as follows: 11 a. The department, in consultation with the adjutant 12 general, shall design a civil war sesquicentennial 13 distinguishing processed emblem. Upon receipt of two hundred 14 fifty orders for special civil war sesquicentennial special 15 registration plates, accompanied by a start-up fee of twenty 16 dollars per order, the department shall begin issuing special 17 registration plates with a civil war sesquicentennial processed 18 emblem as provided in paragraph “b” . 19 Sec. 62. Section 327B.5, Code 2011, is amended to read as 20 follows: 21 327B.5 Penalty. 22 Any person violating the provisions of this chapter shall, 23 upon conviction, be subject to a scheduled fine as provided in 24 section 805.8A, subsection 13 , paragraphs paragraph “f” and “g” . 25 Sec. 63. Section 422.11O, subsection 5, paragraph a, 26 subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 27 531, section 17, is amended to read as follows: 28 (2) The E-15 plus gasoline promotion tax credit pursuant to 29 section 422.11Y. 30 Sec. 64. Section 422.11Y, subsection 1, paragraph d, if 31 enacted by 2011 Iowa Acts, Senate File 531, section 35, is 32 amended to read as follows: 33 d. “Tax credit” means the E-15 plus gasoline promotion tax 34 credit as provided in this section. 35 -29- SF 538 (5) 84 tm/jp 29/ 91
S.F. 538 Sec. 65. Section 422.11Y, subsection 3, unnumbered 1 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 531, 2 section 35, is amended to read as follows: 3 The taxes imposed under this division, less the credits 4 allowed under section 422.12, shall be reduced by the amount of 5 the E-15 plus gasoline promotion tax credit for each tax year 6 that the taxpayer is eligible to claim a tax credit under this 7 subsection. 8 Sec. 66. Section 422.11Y, subsection 6, paragraph b, 9 subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 10 531, section 35, is amended to read as follows: 11 (2) The retail dealer may claim the ethanol promotion 12 tax credit as provided in paragraph “a” for the same ethanol 13 gallonage used to calculate and claim the E-15 plus gasoline 14 promotion tax credit. 15 Sec. 67. Section 423.4, subsection 9, unnumbered paragraph 16 1, if enacted by 2011 Iowa Acts, Senate File 531, section 59, 17 is amended to read as follows: 18 A person who qualifies as a biodiesel producer as provided in 19 this subsection may apply to the director for a refund of the 20 amount of the sales or use tax imposed and paid upon purchases 21 made by the person. 22 Sec. 68. Section 483A.24A, Code 2011, as amended by 2011 23 Iowa Acts, Senate File 194, section 10, is amended to read as 24 follows: 25 483A.24A License refunds —— military service. 26 Notwithstanding any provision of this chapter to the 27 contrary, a service member deployed for military service, both 28 as defined in section 29A.1, subsection 3 , shall receive a 29 refund of that portion of any license fee paid by the service 30 member representing the service member’s period of military 31 service. 32 Sec. 69. Section 501.101, subsection 01, as enacted by 2011 33 Iowa Acts, House File 348, section 7, is amended to read as 34 follows: 35 -30- SF 538 (5) 84 tm/jp 30/ 91
S.F. 538 01. “Alternative voting method” means a method of voting 1 other than a written ballot, including voting by electronic, 2 telephonic, internet, or other means that reasonably allow 3 allows members the opportunity to vote. 4 Sec. 70. Section 501A.703, subsection 5, paragraph d, Code 5 2011, as amended by 2011 Iowa Acts, House File 348, section 19, 6 is amended to read as follows: 7 d. If the ballot of the member is received by the 8 cooperative on or before the date of the regular members’ 9 meeting or as otherwise prescribed for an alternative , voting 10 method, the ballot or alternative voting method shall be 11 accepted and counted as the vote of the absent member. 12 Sec. 71. Section 511.8, subsection 22, paragraph i, 13 unnumbered paragraph 1, as enacted by 2011 Iowa Acts, Senate 14 File 406, section 25, is amended to read as follows: 15 Securities held in the legal reserve of a life insurance 16 company or association pledged as collateral for financial 17 instruments used in highly effective hedging transactions as 18 defined in the national association of insurance commissioners’ 19 Statement statement of Statutory Accounting Principles No. 20 statutory accounting principles no. 86 shall continue to 21 be eligible for inclusion on in the legal reserve of the 22 life insurance company or association subject to all of the 23 following: 24 Sec. 72. Section 514J.109, subsection 3, paragraph f, 25 if enacted by 2011 Iowa Acts, House File 597, section 9, is 26 amended to read as follows: 27 f. The covered person or the covered person’s authorized 28 representative has provided all the information and forms 29 required by the commissioner that are necessary to process an 30 external review request pursuant to this section. 31 Sec. 73. Section 521F.4, subsection 1, paragraph b, as 32 enacted by 2011 Iowa Acts, Senate File 406, section 44, is 33 amended to read as follows: 34 b. The filing of a risk-based capital report by a health 35 -31- SF 538 (5) 84 tm/jp 31/ 91
S.F. 538 organization which indicates that the health organization has 1 total adjusted capital which is greater than or equal to its 2 company-action-level risk-based capital but less than the 3 product of its authorized-control-level risk-based capital and 4 three and triggers the trend test determined in accordance with 5 the trend test calculations calculation included in the health 6 risk-based capital instructions. 7 Sec. 74. Section 524.310, subsection 5, paragraph b, Code 8 2011, as amended by 2011 Iowa Acts, Senate File 475, section 9 120, is amended to read as follows: 10 b. A corporate or company name reserved, registered, or 11 protected as provided in section 489.109, 490.402 , 490.403 , 12 490A.402 , 504.402 , or 504.403 . 13 Sec. 75. Section 717.3, subsection 5, paragraph b, Code 14 2011, as enacted by 2011 Iowa Acts, Senate File 478, section 6, 15 is amended to read as follows: 16 b. That the department shall assume supervision of and 17 provide for the sustenance of the livestock and as provided in 18 section 717.4. 19 Sec. 76. Section 717.4, subsection 2, as enacted by 2011 20 Iowa Acts, Senate File 478, section 7, is amended to read as 21 follows: 22 2. The court ordered lien shall be for the benefit of the 23 department. The amount of the lien shall not be not more than 24 for expenses incurred in providing sustenance to the livestock 25 pursuant to section 717.3 and providing for the disposition of 26 the livestock pursuant to section 717.5. 27 Sec. 77. Section 717.4A, as enacted by 2011 Iowa Acts, 28 Senate File 478, section 8, is amended to read as follows: 29 717.4A Livestock in immediate need of sustenance —— livestock 30 remediation fund. 31 The department may utilize the moneys deposited into the 32 livestock remediation fund pursuant to section 459.501 to pay 33 for any expenses associated with providing sustenance to or 34 the disposition of the livestock pursuant to a court order 35 -32- SF 538 (5) 84 tm/jp 32/ 91
S.F. 538 entered pursuant to section 717.3 or 717.5. The department 1 shall utilize moneys from the fund only to the extent that 2 the department determines that expenses cannot be timely 3 paid by utilizing the available provisions of sections 717.4 4 and 717.5. The department shall deposit any unexpended and 5 unobligated moneys in the fund. The department shall pay to 6 the fund the proceeds from the disposition of the livestock and 7 associated products less expenses incurred by the department in 8 providing for the sustenance and disposition of the livestock, 9 as provided in section 717.5. 10 Sec. 78. Section 903A.5, subsection 1, as enacted by 2011 11 Iowa Acts, House File 271, section 3, is amended to read as 12 follows: 13 1. An inmate shall not be discharged from the custody 14 of the director of the Iowa department of corrections until 15 the inmate has served the full term for which the inmate was 16 sentenced, less earned time and other credits earned and not 17 forfeited, unless the inmate is pardoned or otherwise legally 18 released. Earned time accrued and not forfeited shall apply 19 to reduce a mandatory minimum sentence being served pursuant 20 to section 124.406 , 124.413 , 902.7 , 902.8 , 902.8A , or 902.11 . 21 An inmate shall be deemed to be serving the sentence from the 22 day on which the inmate is received into the institution. If 23 an inmate was confined to a county jail or other correctional 24 or mental facility at any time prior to sentencing, or after 25 sentencing but prior to the case having been decided on appeal, 26 because of failure to furnish bail or because of being charged 27 with a nonbailable offense, the inmate shall be given credit 28 for the days already served upon the term of the sentence. 29 However, if a person commits any offense while confined in a 30 county jail or other correctional or mental health facility, 31 the person shall not be granted jail credit for that offense. 32 Unless the inmate was confined in a correctional facility, 33 the sheriff of the county in which the inmate was confined 34 shall certify to the clerk of the district court from which 35 -33- SF 538 (5) 84 tm/jp 33/ 91
S.F. 538 the inmate was sentenced and to the department of corrections’ 1 records administrator at the Iowa medical and classification 2 center the number of days so served. The department of 3 corrections’ records administrator, or the administrator’s 4 designee, shall apply jail credit as ordered by the court 5 of proper jurisdiction or as authorized by this section and 6 section 907.3, subsection 3 . 7 Sec. 79. EFFECTIVE DATES. 8 1. The section of this division of this Act amending section 9 422.11O, subsection 5, paragraph a, subparagraph (2), if 10 enacted by 2011 Iowa Acts, Senate File 531, section 17, takes 11 effect January 1, 2012. 12 2. Section 423.4, subsection 9, unnumbered paragraph 1, if 13 enacted by 2011 Iowa Acts, Senate File 531, section 59, takes 14 effect January 1, 2012. 15 Sec. 80. APPLICABILITY. 16 1. The section of this division of this Act amending section 17 422.11O, subsection 5, paragraph a, subparagraph (2), if 18 enacted by 2011 Iowa Acts, Senate File 531, section 17, applies 19 to tax years beginning on and after January 1, 2012. 20 2. The section of this division of this Act amending 21 section 422.11Y, subsection 1, paragraph d, if enacted by 2011 22 Iowa Acts, Senate File 531, section 35, applies to tax years 23 beginning on and after January 1, 2012, and to that part of a 24 retail dealer’s tax year or tax years occurring during that 25 portion of the calendar year beginning on and after July 1, 26 2011, and ending on December 31, 2011. 27 3. The section of this division of this Act amending section 28 422.11Y, subsection 3, unnumbered paragraph 1, if enacted by 29 2011 Iowa Acts, Senate File 531, section 35, applies to tax 30 years beginning on and after January 1, 2012, and to that part 31 of a retail dealer’s tax year or tax years occurring during 32 that portion of the calendar year beginning on and after July 33 1, 2011, and ending on December 31, 2011. 34 4. The section of this division of this Act amending section 35 -34- SF 538 (5) 84 tm/jp 34/ 91
S.F. 538 422.11Y, subsection 6, paragraph b, subparagraph (2), if 1 enacted by 2011 Iowa Acts, Senate File 531, section 35, applies 2 to tax years beginning on and after January 1, 2012, and to 3 that part of a retail dealer’s tax year or tax years occurring 4 during that portion of the calendar year beginning on and after 5 July 1, 2011, and ending on December 31, 2011. 6 DIVISION VII 7 MISCELLANEOUS PROVISIONS AND APPROPRIATIONS 8 Sec. 81. VISION SCREENING PROGRAM —— DEPARTMENT OF PUBLIC 9 HEALTH. There is appropriated from the general fund of the 10 state to the department of public health for the fiscal year 11 beginning July 1, 2011, and ending June 30, 2012, the following 12 amount, or so much thereof as is necessary, to be used for the 13 purposes designated: 14 For a grant to a national affiliated volunteer eye 15 organization that has an established program for children and 16 adults and that is solely dedicated to preserving sight and 17 preventing blindness through education, nationally certified 18 vision screening and training, and community and patient 19 service programs: 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000 21 Sec. 82. APPROPRIATION —— FARMERS WITH DISABILITIES. There 22 is appropriated from the general fund of the state to the 23 department of agriculture and land stewardship for the fiscal 24 year beginning July 1, 2011, and ending June 30, 2012, the 25 following amount, or so much thereof as is necessary, for a 26 program for farmers with disabilities: 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 97,000 28 The moneys appropriated in this section shall be used 29 for the public purpose of providing a grant to a national 30 nonprofit organization with over 80 years of experience in 31 assisting children and adults with disabilities and special 32 needs. The moneys shall be used to support a nationally 33 recognized program that began in 1986 and has been replicated 34 in at least 30 other states, but which is not available through 35 -35- SF 538 (5) 84 tm/jp 35/ 91
S.F. 538 any other entity in this state, and that provides assistance 1 to farmers with disabilities in all 99 counties to allow the 2 farmers to remain in their own homes and be gainfully engaged 3 in farming through provision of agricultural worksite and home 4 modification consultations, peer support services, services 5 to families, information and referral, and equipment loan 6 services. Notwithstanding section 8.33, moneys appropriated 7 in this section that remain unencumbered or unobligated at the 8 close of the fiscal year shall not revert but shall remain 9 available for expenditure for the purposes designated until the 10 close of the succeeding fiscal year. 11 Sec. 83. APPROPRIATION —— BATTLESHIP IOWA, BB-61. 12 1. There is appropriated from the general fund of the state 13 to the department of cultural affairs for the fiscal year 14 beginning July 1, 2010, and ending June 30, 2011, the following 15 amount, or so much thereof as is necessary, to be credited to 16 the BB-61 fund created in 2010 Iowa Acts, chapter 1194: 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000,000 18 2. If the department of the navy, pursuant to a process 19 outlined in a notice published in the federal register on 20 May 24, 2010, volume 75, number 99, awards possession or 21 conditionally awards possession of the battleship Iowa, 22 BB-61, to a nonprofit group that is eligible to receive the 23 battleship, the department of cultural affairs shall award a 24 grant to the nonprofit group in an amount equal to $3 million 25 in addition to any moneys awarded as a grant from the BB-61 26 fund. 27 3. Notwithstanding section 8.33, moneys appropriated in 28 this section that remain unencumbered or unobligated at the 29 close of the fiscal year shall not revert but shall remain 30 available for expenditure for the purposes designated for 31 succeeding fiscal years. 32 Sec. 84. GROUP HOME GRANT. There is appropriated from the 33 general fund of the state to the Iowa finance authority for the 34 fiscal year beginning July 1, 2010, and ending June 30, 2011, 35 -36- SF 538 (5) 84 tm/jp 36/ 91
S.F. 538 the following amount, or so much thereof as is necessary, to be 1 used for the purposes designated: 2 For a grant to a nonprofit organization providing 3 residential services for persons with an intellectual 4 disability at the intermediate care facility level and services 5 under the medical assistance program habilitation and brain 6 injury home and community-based services waivers, that is 7 located in and providing such services in a county with a 8 population between 90,000 and 95,000, according to the latest 9 certified federal census: 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000 11 The grant under this section shall be used for purchase or 12 remodeling costs to develop a group home for not more than four 13 individuals with intellectual disabilities or brain injury. 14 Notwithstanding section 8.33, moneys appropriated in this 15 section that remain unencumbered or unobligated at the close of 16 the fiscal year shall not revert but shall remain available for 17 expenditure for the purposes designated until the close of the 18 succeeding fiscal year. 19 Sec. 85. INVESTIGATIONS DIVISION OF DEPARTMENT OF 20 INSPECTIONS AND APPEALS —— CONTINGENT FTE AUTHORIZATION. If 21 Senate File 313 or successor legislation providing for debt 22 setoff or other recovery activities for nonpayment of premiums 23 pursuant to section 249A.3, subsection 2, paragraph “a”, 24 subparagraph (1), relating to a special income eligibility 25 group under the Medicaid program, or pursuant to section 26 249J.8, subsection 1, relating to the expansion population 27 eligibility group under the IowaCare program, is enacted by 28 the Eighty-fourth General Assembly, 2011 Session, in addition 29 to other full-time equivalent positions authorized for the 30 investigations division of the department of inspections and 31 appeals for the fiscal year beginning July 1, 2011, not more 32 than 2.00 FTEs are authorized, to the extent funded through 33 moneys available to the department of human services, to 34 be used to implement such provisions of Senate File 313 or 35 -37- SF 538 (5) 84 tm/jp 37/ 91
S.F. 538 successor legislation. 1 Sec. 86. SPECIAL EDUCATION INSTRUCTIONAL PROGRAM. If a 2 school district that is participating on a contractual basis 3 in a special education instructional program operated by an 4 area education agency, in which the area education agency 5 employed teachers on behalf of the school district at the time 6 the department of management calculated the teacher salary 7 supplement cost per pupil under section 257.10, subsection 8 9, the professional development supplement cost per pupil 9 under section 257.10, subsection 10, the area education agency 10 teacher salary supplement cost per pupil under section 257.37A, 11 subsection 1, and the area education agency professional 12 development supplement cost per pupil under section 257.37A, 13 subsection 2, for the fiscal year beginning July 1, 2009, 14 terminates the contract for participation in the special 15 education instructional program, the area education agency 16 operating the program shall notify the department of management 17 of the contract termination by the following April 1. The 18 department of management shall recalculate the cost per 19 pupil amounts for the area education agency and the school 20 district for the fiscal year succeeding the notification 21 date for the teacher salary supplement cost per pupil under 22 section 257.10, subsection 9, the professional development 23 supplement cost per pupil under section 257.10, subsection 24 10, the area education agency teacher salary supplement cost 25 per pupil under section 257.37A, subsection 1, and the area 26 education agency professional development supplement cost 27 per pupil under section 257.37A, subsection 2, by estimating 28 the amount of the original allocations used in the cost per 29 pupil calculation that would have been allocated to the school 30 district rather than the area education agency had the special 31 education instructional program not existed, and the department 32 of management shall increase the annual supplement cost per 33 pupil for the school district and area education agency by the 34 appropriate allowable growth for the appropriate fiscal years. 35 -38- SF 538 (5) 84 tm/jp 38/ 91
S.F. 538 Sec. 87. TASK FORCE ON THE PREVENTION OF SEXUAL ABUSE OF 1 CHILDREN. 2 1. A task force on the prevention of sexual abuse of 3 children is established consisting of the following members: 4 a. Four members of the general assembly serving as ex 5 officio, nonvoting members, with not more than one member from 6 each chamber being from the same political party. The two 7 senators shall be appointed, one each, by the majority leader 8 of the senate and by the minority leader of the senate. The two 9 representatives shall be appointed, one each, by the speaker of 10 the house of representatives and by the minority leader of the 11 house of representatives. 12 b. The director of human services or the director’s 13 designee. 14 c. The director of the department of education or the 15 director’s designee. 16 d. The director of public health or the director’s designee. 17 e. The state court administrator or the state court 18 administrator’s designee. 19 f. A representative of the Iowa county attorneys 20 association, appointed by the president of that association. 21 g. A representative of the chief juvenile court officers, 22 appointed by the chief justice of the supreme court. 23 h. A representative of the Iowa state education 24 association, appointed by the president of that organization. 25 i. A representative of prevent child abuse Iowa, appointed 26 by the director of human services. 27 j. A representative of school administrators of Iowa, 28 appointed by the president of that organization. 29 k. A representative of the Iowa association of school 30 boards, appointed by the executive director of that 31 organization. 32 l. A representative of the Iowa psychological association, 33 appointed by the president of that association. 34 m. A representative of the Iowa coalition against sexual 35 -39- SF 538 (5) 84 tm/jp 39/ 91
S.F. 538 assault, appointed by the executive director of that coalition. 1 n. A representative of prevent child abuse Iowa, appointed 2 by the executive director of that organization. 3 o. A child abuse expert employed by or under contract with 4 one of Iowa’s nationally accredited child protection centers, 5 appointed by the director of the regional child protection 6 center located in Des Moines. 7 2. Members of the task force shall be individuals who are 8 actively involved in the fields of child abuse prevention. To 9 the extent possible, appointment of members shall reflect the 10 geographic diversity of the state. The voting members of the 11 task force shall serve without compensation and shall not be 12 reimbursed for their expenses. 13 3. The director of prevent child abuse Iowa, or the 14 director’s designee, shall convene the organizational meeting 15 of the task force. The task force shall elect from among 16 its members a chairperson. Meetings shall be held at the 17 call of the chairperson or at the request of two or more task 18 force members. Six members shall constitute a quorum and the 19 affirmative vote of six members shall be necessary for any 20 action taken by the task force. 21 4. Prevent child abuse Iowa shall provide staff support to 22 the task force. 23 5. The task force shall consult with employees of the 24 department of human services, the Iowa coalition against sexual 25 assault, the department of public safety, the state board 26 of education, and any other state agency or department as 27 necessary to accomplish the task force’s responsibilities under 28 this section. 29 6. The task force shall develop a model policy addressing 30 sexual abuse of children that may include but is not limited 31 to the following: 32 a. Age-appropriate curricula for students enrolled in 33 prekindergarten through grade five. 34 b. Training options for school personnel on child sexual 35 -40- SF 538 (5) 84 tm/jp 40/ 91
S.F. 538 abuse. 1 c. Educational information for parents and guardians that 2 may be provided in a school handbook and may include the 3 warning signs of a child being abused, along with any needed 4 assistance, referral, or resource information. 5 d. Counseling options and resources available statewide for 6 students affected by sexual abuse. 7 e. Emotional and educational support services that may 8 be available for a child subject to abuse to continue to be 9 successful in school. 10 f. Methods for increasing teacher, student, and parent 11 awareness of issues regarding sexual abuse of children, 12 including but not limited to knowledge of likely warning signs 13 indicating that a child may be a victim of sexual abuse. 14 g. Actions that a child who is a victim of sexual abuse 15 should take to obtain assistance and intervention. 16 7. The task force shall make recommendations for preventing 17 the sexual abuse of children in Iowa. In making those 18 recommendations, the task force shall do the following: 19 a. Gather information concerning child sexual abuse 20 throughout the state. 21 b. Receive reports and testimony from individuals, state 22 and local agencies, community-based organizations, and other 23 public and private organizations. 24 c. Create goals for state policy that would prevent child 25 sexual abuse. 26 d. Submit a final report with its recommendations to the 27 governor and the general assembly on or before January 16, 28 2012. The recommendations may include proposals for specific 29 statutory changes and methods to foster cooperation among state 30 agencies and between the state, local school districts, and 31 other local governments. 32 Sec. 88. RAILROAD COMPANY —— LIMITED LIABILITY. A railroad 33 company which alters facilities described in section 327F.2 34 pursuant to a written agreement executed on or before December 35 -41- SF 538 (5) 84 tm/jp 41/ 91
S.F. 538 31, 2012, with a political subdivision with a population of 1 more than 67,800, but less than 67,900, according to the 2010 2 certified federal census, to construct a flood mitigation 3 project shall receive the limitation on liability contained 4 in section 670.4, subsection 8, for its facilities described 5 in section 327F.2 governed by the written agreement for any 6 damages caused by the alteration due to a flood. 7 Sec. 89. STATE AGENCY OFFICE SUPPLIES PURCHASE, 8 EQUIPMENT PURCHASES, PRINTING AND BINDING, AND MARKETING 9 —— APPLICABILITY. The limitation on expenditures made for 10 office supplies, purchases of equipment, office equipment, and 11 equipment noninventory, printing and binding, and marketing 12 implemented pursuant to 2011 Iowa Acts, House File 45, section 13 2, does not apply to a department or agency receiving a 14 supplemental appropriation for the fiscal year beginning July 15 1, 2010, pursuant to 2011 Iowa Acts, Senate File 209, division 16 III. 17 Sec. 90. ELECTIONS-RELATED SOFTWARE. 18 Any computer software developed by a county for purposes of 19 election activities is the property of the county unless the 20 county sells the rights to the software. 21 Sec. 91. EFFECTIVE DATE —— 2011 IOWA ACTS, SENATE FILE 205. 22 1. 2011 Iowa Acts, Senate File 205, section 3, amending 23 section 321.47, subsection 2, being deemed of immediate 24 importance, takes effect on the effective date of this section 25 of this division of this Act. 26 2. 2011 Iowa Acts, Senate File 205, section 4, enacting 27 section 321.113, subsection 5, being deemed of immediate 28 importance, takes effect on the effective date of this section 29 of this division of this Act. 30 3. 2011 Iowa Acts, Senate File 205, section 5, amending 31 section 321.121, subsection 1, paragraph “b”, being deemed of 32 immediate importance, takes effect on the effective date of 33 this section of this division of this Act. 34 4. 2011 Iowa Acts, Senate File 205, section 6, enacting 35 -42- SF 538 (5) 84 tm/jp 42/ 91
S.F. 538 section 321.122, subsection 1, paragraph “b”, subparagraph 1 (3), being deemed of immediate importance, takes effect on the 2 effective date of this section of this division of this Act. 3 Sec. 92. Section 80B.6, subsection 1, as amended by 2011 4 Iowa Acts, Senate File 236, section 1, is amended to read as 5 follows: 6 1. An Iowa law enforcement academy council is created 7 consisting of the following thirteen fifteen voting members 8 appointed by the governor, subject to confirmation by the 9 senate, to terms of four years commencing as provided in 10 section 69.19 : 11 a. Three residents of the state. 12 b. A sheriff of a county with a population of fifty thousand 13 persons or more who is a member of the Iowa state sheriffs and 14 deputies association. 15 c. A sheriff of a county with a population of less than 16 fifty thousand persons who is a member of the Iowa state 17 sheriffs and deputies association. 18 d. A deputy sheriff of a county who is a member of the Iowa 19 state sheriffs and deputies association. 20 e. A member of the Iowa peace officers association. 21 f. A member of the Iowa state police association. 22 g. A member of the Iowa police chiefs association. 23 h. A police officer who is a member of a police department 24 of a city with a population of fifty thousand persons or more. 25 i. A police officer who is a member of a police department 26 of a city with a population of less than fifty thousand 27 persons. 28 j. A member of the department of public safety. 29 k. A member of the office of motor vehicle enforcement of 30 the department of transportation. 31 l. An employee of a county conservation board who is a 32 certified peace officer. 33 m. A conservation peace officer employed under section 34 456A.13. 35 -43- SF 538 (5) 84 tm/jp 43/ 91
S.F. 538 Sec. 93. Section 256C.5, subsection 1, paragraph c, Code 1 2011, is amended to read as follows: 2 c. “Preschool budget enrollment” means the figure that 3 is equal to sixty fifty percent of the actual enrollment of 4 eligible students in the preschool programming provided by 5 a school district approved to participate in the preschool 6 program on October 1 of the base year, or the first Monday in 7 October if October 1 falls on a Saturday or Sunday. 8 Sec. 94. Section 279.51, subsection 2, Code 2011, is amended 9 to read as follows: 10 2. a. Funds allocated under subsection 1 , paragraph “b” , 11 shall be used by the child development coordinating council for 12 the following: 13 a. (1) To continue funding for programs previously 14 funded by grants awarded under section 256A.3 and to provide 15 additional grants under section 256A.3 . The council shall seek 16 to provide grants on the basis of the location within the state 17 of children meeting at-risk definitions. 18 b. (2) At the discretion of the child development 19 coordinating council, award grants for the following: 20 (1) (a) To school districts to establish programs for 21 three-year-old, four-year-old, and five-year-old at-risk 22 children which are a combination of preschool and full-day 23 kindergarten. 24 (2) (b) To provide grants to provide educational support 25 services to parents of at-risk children age birth through three 26 years. 27 b. A grantee under this subsection may direct the use of 28 moneys received to serve any qualifying child ranging in age 29 from three years old to five years old, regardless of the age 30 of population indicated on the grant request in its initial 31 year of application. A grantee is encouraged to consider the 32 degree to which the program complements existing programs and 33 services for three-year-old, four-year-old, and five-year-old 34 at-risk children available in the area, including other child 35 -44- SF 538 (5) 84 tm/jp 44/ 91
S.F. 538 care and preschool services, services provided through a school 1 district, and services available through an area education 2 agency. 3 Sec. 95. Section 303.19A, subsection 1, as enacted by 2011 4 Iowa Acts, House File 267, section 2, is amended to read as 5 follows: 6 1. The state historic preservation officer shall only 7 recommend that a rural electric cooperative or a municipal 8 utility constructing electric distribution and transmission 9 facilities for which it is receiving federal funding conduct 10 an archeological site survey of its proposed route when, based 11 upon a review of existing information on historic properties 12 within the area of potential effects of the construction, the 13 state historic preservation officer has determined that a 14 historic property, as defined by the federal National Historic 15 Preservation Act of 1966, as amended, is likely to exist within 16 the proposed route. 17 Sec. 96. Section 321J.2, subsection 4, paragraph b, Code 18 2011, is amended to read as follows: 19 b. Assessment of a minimum fine of one thousand eight 20 hundred fifty seventy-five dollars and a maximum fine of six 21 thousand two hundred fifty dollars. Surcharges and fees shall 22 be assessed pursuant to chapter 911 . 23 Sec. 97. Section 422.11S, subsection 7, paragraph a, 24 subparagraph (2), Code 2011, is amended to read as follows: 25 (2) “Total approved tax credits” means for the tax year 26 beginning in the 2006 calendar year, two million five hundred 27 thousand dollars, for the tax year beginning in the 2007 28 calendar year, five million dollars, and for tax years 29 beginning on or after January 1, 2008, seven million five 30 hundred thousand dollars. However, for tax years beginning on 31 or after January 1, 2012, and only if legislation is enacted 32 by the eighty-fourth general assembly, 2011 session, amending 33 section 257.8, subsections 1 and 2, to establish both the state 34 percent of growth and the categorical state percent of growth 35 -45- SF 538 (5) 84 tm/jp 45/ 91
S.F. 538 for the budget year beginning July 1, 2012, at three percent, 1 “total approved tax credits” means ten million dollars. 2 Sec. 98. Section 453A.35, subsection 1, Code 2011, is 3 amended to read as follows: 4 1. a. The With the exception of revenues credited to the 5 health care trust fund pursuant to paragraph “b” , the proceeds 6 derived from the sale of stamps and the payment of taxes, fees, 7 and penalties provided for under this chapter , and the permit 8 fees received from all permits issued by the department, shall 9 be credited to the general fund of the state. However, of 10 b. Of the revenues generated from the tax on cigarettes 11 pursuant to section 453A.6, subsection 1 , and from the tax on 12 tobacco products as specified in section 453A.43, subsections 13 1, 2, 3, and 4 , and credited to the general fund of the state 14 under this subsection , there is appropriated, annually, to the 15 health care trust fund created in section 453A.35A , the first 16 one hundred six million sixteen thousand four hundred dollars 17 shall be credited to the health care trust fund created in 18 section 453A.35A . 19 Sec. 99. Section 453A.35A, subsection 1, Code 2011, is 20 amended to read as follows: 21 1. A health care trust fund is created in the office of 22 the treasurer of state. The fund consists of the revenues 23 generated from the tax on cigarettes pursuant to section 24 453A.6, subsection 1 , and from the tax on tobacco products 25 as specified in section 453A.43 , subsections 1, 2, 3, and 26 4 , that are credited to the general fund of the state and 27 appropriated to the health care trust fund, annually, pursuant 28 to section 453A.35 . Moneys in the fund shall be separate from 29 the general fund of the state and shall not be considered 30 part of the general fund of the state. However, the fund 31 shall be considered a special account for the purposes of 32 section 8.53 relating to generally accepted accounting 33 principles. Moneys in the fund shall be used only as specified 34 in this section and shall be appropriated only for the uses 35 -46- SF 538 (5) 84 tm/jp 46/ 91
S.F. 538 specified. Moneys in the fund are not subject to section 8.33 1 and shall not be transferred, used, obligated, appropriated, 2 or otherwise encumbered, except as provided in this section . 3 Notwithstanding section 12C.7, subsection 2 , interest or 4 earnings on moneys deposited in the fund shall be credited to 5 the fund. 6 Sec. 100. Section 466B.31, subsection 2, paragraph a, Code 7 2011, is amended by adding the following new subparagraphs: 8 NEW SUBPARAGRAPH . (17) One member selected by the 9 agribusiness association of Iowa. 10 NEW SUBPARAGRAPH . (18) One member selected by the Iowa 11 floodplain and stormwater management association. 12 NEW SUBPARAGRAPH . (19) One member selected by Iowa rivers 13 revival. 14 Sec. 101. Section 523I.102, subsection 6, paragraph c, Code 15 2011, is amended to read as follows: 16 c. A pioneer cemetery. However, a pioneer cemetery is a 17 cemetery for purposes of sections 523I.316, 523I.317, 523I.401, 18 and 523I.402. 19 Sec. 102. Section 537A.5, subsection 1, as enacted by 2011 20 Iowa Acts, Senate File 396, section 1, is amended to read as 21 follows: 22 1. As used in this section , “construction contract” 23 means an agreement relating to the construction, alteration, 24 improvement, development, demolition, excavation, 25 rehabilitation, maintenance, or repair of buildings, highways, 26 roads, streets, bridges, tunnels, transportation facilities, 27 airports, water or sewage treatment plants, power plants, 28 or any other improvements to real property in this state, 29 including shafts, wells, and structures, whether on ground, 30 above ground, or underground, and includes agreements for 31 architectural services, design services, engineering services, 32 construction services, construction management services, 33 development services, maintenance services, material purchases, 34 equipment rental, and labor. “Construction contract” includes 35 -47- SF 538 (5) 84 tm/jp 47/ 91
S.F. 538 all public, private, foreign, or domestic agreements as 1 described in this subsection other than such public agreements 2 relating to highways, roads, and streets. 3 Sec. 103. Section 654.4B, subsection 2, paragraph b, Code 4 2011, is amended to read as follows: 5 b. This subsection is repealed July 1, 2011 2012 . 6 Sec. 104. APPLICABILITY. The section of this division of 7 this Act amending section 256C.5, subsection 1, takes effect 8 upon enactment, and applies to budget years beginning on or 9 after July 1, 2011. 10 Sec. 105. EFFECTIVE UPON ENACTMENT. The following 11 provision or provisions of this division of this Act, being 12 deemed of immediate importance, take effect upon enactment: 13 1. The section of this division of this Act amending section 14 303.19A. 15 2. The section of this division of this Act amending section 16 654.4B. 17 3. The section of this division of this Act appropriating 18 moneys to the department of cultural affairs for purposes of a 19 grant for the battleship Iowa, BB-61. 20 4. The section of this division of this Act creating a task 21 force on the prevention of sexual abuse of children. 22 5. The section of this division of this Act providing 23 effective dates for certain provisions in 2011 Iowa Acts, 24 Senate File 205. 25 6. The section in this division of this Act making an 26 appropriation to the Iowa finance authority for a group home 27 grant. 28 7. The section of this division of this Act relating to 29 a school district participating on a contractual basis in a 30 special education instructional program operated by an area 31 education agency. 32 Sec. 106. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 33 APPLICABILITY. The provision of this division of this Act 34 relating to a limitation on state agency office supplies 35 -48- SF 538 (5) 84 tm/jp 48/ 91
S.F. 538 purchase, equipment purchases, printing and binding, and 1 marketing as enacted by 2011 Iowa Acts, House File 45, being 2 deemed of immediate importance, takes effect upon enactment and 3 applies retroactively to March 7, 2011. 4 DIVISION VIII 5 APPROPRIATION TRANSFERS 6 REBUILD IOWA INFRASTRUCTURE FUND 7 Sec. 107. 2010 Iowa Acts, chapter 1184, section 26, is 8 amended to read as follows: 9 SEC. 26. There is appropriated from the rebuild Iowa 10 infrastructure fund to the department of economic development 11 for deposit in the grow Iowa values fund, for the fiscal year 12 beginning July 1, 2010, and ending June 30, 2011, the following 13 amount, notwithstanding section 8.57, subsection 6 , paragraph 14 “c”: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 38,000,000 16 Of the moneys appropriated in this section, from the 17 amount allocated to the department of economic development 18 in accordance with 2010 Iowa Acts, chapter 1184, section 28, 19 subsection 1, $1,200,000 shall be used for the department’s 20 Iowans helping Iowans business assistance program. 21 Notwithstanding section 8.33, moneys designated pursuant 22 to this unnumbered paragraph that remain unencumbered or 23 unobligated at the close of the fiscal year shall not revert 24 but shall remain available for expenditure for the purposes 25 designated until the close of the succeeding fiscal year. 26 CASH RESERVE FUND 27 Sec. 108. 2010 Iowa Acts, chapter 1193, section 90, 28 subsection 1, is amended to read as follows: 29 1. DEPARTMENT OF HUMAN SERVICES 30 For the medical assistance program: 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $187,800,000 32 a. Of the moneys appropriated in this subsection, the 33 following amounts shall be transferred as follows: 34 (1) To the Iowa finance authority to be used for the Iowans 35 -49- SF 538 (5) 84 tm/jp 49/ 91
S.F. 538 helping Iowans housing assistance program: 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,050,000 2 (2) To the department of human services to be used for the 3 unmet needs program administered by the department: 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,056,603 5 b. Notwithstanding section 8.33, moneys transferred 6 pursuant to paragraph “a” that remain unencumbered or 7 unobligated at the close of the fiscal year shall not revert 8 but shall remain available for expenditure for the purposes 9 designated until the close of the succeeding fiscal year. 10 Sec. 109. EFFECTIVE DATE —— APPLICABILITY. 11 1. This division of this Act being deemed of immediate 12 importance takes effect upon enactment, and if approved by the 13 governor on or after July 1, 2011, are retroactively applicable 14 to the date specified in subsection 2. 15 2. The provisions of this division of this Act providing 16 for transfers are retroactively applicable to August 27, 17 2010, and apply in lieu of the transfers made for the same 18 purposes by the executive branch, as reported by the department 19 of management in the transfer notice to the governor and 20 lieutenant governor dated August 27, 2010. 21 DIVISION IX 22 REORGANIZATION 23 Sec. 110. NEW SECTION . 8.75 Contract services —— training. 24 1. Each department, as defined in section 8.2, shall 25 separately track the budget and actual expenditures for 26 contract services and for employee training for each 27 appropriation line item. 28 2. The terms of the contracts for contracted services 29 entered into or revised during the fiscal year shall 30 incorporate quality assurance and cost control measures. 31 3. The employee training tracking information shall be 32 further divided into training categories. Each department’s 33 report on training tracking shall specifically address the use 34 of electronically based training. 35 -50- SF 538 (5) 84 tm/jp 50/ 91
S.F. 538 4. Each department shall report to the legislative services 1 agency on January 15 and July 15 of each year concerning 2 the budget, expenditure, quality assurance, and cost control 3 information addressed by this section for the previous six 4 calendar months. 5 Sec. 111. NEW SECTION . 8A.319 State government purchasing 6 efforts —— department of administrative services. 7 In order to facilitate efficient and cost-effective 8 purchasing, the department of administrative services shall do 9 the following: 10 1. Require state agencies to provide the department with 11 a report regarding planned purchases on an annual basis and 12 to report on an annual basis regarding efforts to standardize 13 products and services within their own agencies and with other 14 state agencies. 15 2. Require state employees who conduct bids for services to 16 receive training on an annual basis about procurement rules and 17 procedures and procurement best practices. 18 3. Identify procurement compliance employees within the 19 department. 20 4. Review the process and basis for establishing 21 departmental fees for purchasing. 22 5. Establish a work group to collaborate on best practices 23 to implement the best cost savings for the state concerning 24 purchasing. 25 6. Explore interstate and intergovernmental purchasing 26 opportunities and encourage the legislative and judicial 27 branches to participate in consolidated purchasing and 28 efficiencies wherever possible. 29 7. Expand the use of procurement cards throughout state 30 government to facilitate purchasing of items by state agencies. 31 Sec. 112. DEPARTMENT OF ADMINISTRATIVE SERVICES INFORMATION 32 TECHNOLOGY —— UTILIZATION BY LEGISLATIVE AND JUDICIAL 33 BRANCH. The department of administrative services shall 34 consult with and explore opportunities with the legislative 35 -51- SF 538 (5) 84 tm/jp 51/ 91
S.F. 538 and judicial branches of government relative to the providing 1 of information technology services to those branches of 2 government. 3 Sec. 113. STATE AGENCY ELECTRONIC RENEWAL NOTICES. State 4 agencies, as defined in section 8A.101, should, to the greatest 5 extent possible, utilize electronic mail or similar electronic 6 means to notify holders of licenses or permits issued by that 7 state agency that the license or permit needs to be renewed. 8 The chief information officer of the state shall assist state 9 agencies in implementing the directive in this section. 10 Sec. 114. STATE AGENCY EFFICIENCY EFFORTS. 11 1. LEAN EFFORTS. State agencies shall budget for and plan 12 to conduct lean projects as described in section 8.70. Each 13 state agency shall coordinate its activities with the office of 14 lean enterprise created in section 8.70 in developing plans to 15 conduct lean projects. 16 2. SHARED RESOURCES. State agencies are encouraged to 17 share resources and services, including staff, training, and 18 educational services, to the greatest extent possible in order 19 to best fulfill the duties of each agency at the least cost. 20 Sec. 115. JOINT APPROPRIATIONS SUBCOMMITTEES —— REVIEW OF 21 AGENCY FEES. Each joint appropriations subcommittee of the 22 general assembly shall examine and review on an annual basis 23 the fees charged by state agencies under the purview of that 24 joint appropriations subcommittee. 25 Sec. 116. DEPARTMENT OF ADMINISTRATIVE SERVICES —— 26 STREAMLINED HIRING. The department of administrative services 27 shall, in consultation with the department of management, 28 examine the process by which state agencies hire personnel 29 with the goal of simplifying and reducing the steps needed 30 for state agencies to hire personnel. The department shall 31 provide information to the general assembly concerning steps 32 taken to implement a more streamlined hiring process and any 33 recommendations for legislative action. 34 Sec. 117. TOBACCO RETAIL COMPLIANCE CHECKS. For the 35 -52- SF 538 (5) 84 tm/jp 52/ 91
S.F. 538 fiscal year beginning July 1, 2011, and ending June 30, 2012, 1 the terms of a chapter 28D agreement, entered into between 2 the division of tobacco use prevention and control of the 3 department of public health and the alcoholic beverages 4 division of the department of commerce, governing compliance 5 checks conducted to ensure licensed retail tobacco outlet 6 conformity with tobacco laws, regulations, and ordinances 7 relating to persons under eighteen years of age, shall restrict 8 the number of such checks to one check per retail outlet, and 9 one additional check for any retail outlet found to be in 10 violation during the first check. 11 Sec. 118. DEPARTMENT OF ADMINISTRATIVE SERVICES —— 12 CENTRALIZED PAYROLL SYSTEM. The department of administrative 13 services shall examine the possibility of merging all state 14 payroll systems into the centralized payroll system operated 15 by the department. The department shall consult with those 16 entities of state government not utilizing the centralized 17 payroll system, including but not limited to the state 18 department of transportation, about strategies for encouraging 19 utilization of the state’s centralized payroll system and by 20 identifying those barriers preventing merging of the payroll 21 systems. The department shall provide information to the joint 22 appropriations subcommittee on administration and regulation 23 concerning efforts by the department to merge payroll systems 24 and any recommendations for legislative action to encourage, or 25 eliminate barriers to, the provision of payroll services by the 26 department to other state agencies. 27 DIVISION X 28 MEDICATION THERAPY MANAGEMENT 29 Sec. 119. 2010 Iowa Acts, chapter 1193, section 166, 30 subsections 2 and 3, are amended to read as follows: 31 2. a. Prior to July 1, 2010, the department of 32 administrative services shall utilize a request for proposals 33 process to contract for the provision of medication therapy 34 management services beginning July 1, 2010, and prior to July 35 -53- SF 538 (5) 84 tm/jp 53/ 91
S.F. 538 1, 2011, shall amend the contract to continue the provision of 1 medication therapy management services beginning July 1, 2011, 2 for eligible employees who meet any of the following criteria: 3 (1) An individual who takes four or more prescription drugs 4 to treat or prevent two or more chronic medical conditions. 5 (2) An individual with a prescription drug therapy problem 6 who is identified by the prescribing physician or other 7 appropriate prescriber, and referred to a pharmacist for 8 medication therapy management services. 9 (3) An individual who meets other criteria established by 10 the third-party payment provider contract, policy, or plan. 11 b. The department of administrative services shall 12 utilize an advisory committee comprised of an equal number of 13 physicians and pharmacists to provide advice and oversight 14 regarding the request for proposals and evaluation processes. 15 The department shall appoint the members of the advisory 16 council based upon designees of the Iowa pharmacy association, 17 the Iowa medical society, and the Iowa osteopathic medical 18 association. 19 c. b. The contract shall require the company to provide 20 annual reports to the general assembly detailing the costs, 21 savings, estimated cost avoidance and return on investment, 22 and patient outcomes related to the medication therapy 23 management services provided. The company shall guarantee 24 demonstrated annual savings, including any savings associated 25 with cost avoidance at least equal to the program’s costs 26 with any shortfall amount refunded to the state. As a proof 27 of concept in the program for the period beginning July 1, 28 2010, and ending June 30, 2011, the company shall offer a 29 dollar-for-dollar guarantee for drug product costs savings 30 alone. Prior to entering into a contract with a company, 31 the department and the company shall agree on the terms, 32 conditions, and applicable measurement standards associated 33 with the demonstration of savings. The department shall verify 34 the demonstrated savings reported by the company was performed 35 -54- SF 538 (5) 84 tm/jp 54/ 91
S.F. 538 in accordance with the agreed upon measurement standards. The 1 company shall be prohibited from using the company’s employees 2 to provide the medication therapy management services and shall 3 instead be required to contract with licensed pharmacies, 4 pharmacists, or physicians. 5 d. The fees for pharmacist-delivered medication therapy 6 management services shall be separate from the reimbursement 7 for prescription drug product or dispensing services; shall 8 be determined by each third-party payment provider contract, 9 policy, or plan; and must be reasonable based on the resources 10 and time required to provide the service. 11 e. A fee shall be established for physician reimbursement 12 for services delivered for medication therapy management as 13 determined by each third-party payment provider contract, 14 policy, or plan, and must be reasonable based on the resources 15 and time required to provide the service. 16 f. If any part of the medication therapy management 17 plan developed by a pharmacist incorporates services which 18 are outside the pharmacist’s independent scope of practice 19 including the initiation of therapy, modification of dosages, 20 therapeutic interchange, or changes in drug therapy, the 21 express authorization of the individual’s physician or other 22 appropriate prescriber is required. 23 g. For the contract period beginning July 1, 2011, the 24 department shall utilize the services of the college of 25 pharmacy at a state university to validate reported drug cost 26 savings. 27 h. The results of the pilot program for the period beginning 28 July 1, 2010, and ending December 31, 2011, shall be submitted 29 to the general assembly no later than March 1, 2012. 30 3. This section is repealed December 31, 2011 2012 . 31 Sec. 120. TRANSFER —— MEDICATION THERAPY MANAGEMENT 32 PROGRAM. There is transferred $510,000 from the fees collected 33 by the board of pharmacy pursuant to chapter 155A and retained 34 by the board pursuant to the authority granted in section 35 -55- SF 538 (5) 84 tm/jp 55/ 91
S.F. 538 147.82 to the department of administrative services for the 1 fiscal year beginning July 1, 2011, and ending June 30, 2012, 2 to be used to be used for the medication therapy management 3 program. 4 Sec. 121. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 5 APPLICABILITY. This division of this Act, being deemed of 6 immediate importance, takes effect upon enactment, and is 7 retroactively applicable to June 15, 2011. 8 DIVISION XI 9 EARNED INCOME TAX CREDIT 10 Sec. 122. Section 422.12B, subsection 1, Code 2011, is 11 amended to read as follows: 12 1. The taxes imposed under this division less the credits 13 allowed under section 422.12 shall be reduced by an earned 14 income credit equal to seven ten percent of the federal earned 15 income credit provided in section 32 of the Internal Revenue 16 Code. Any credit in excess of the tax liability is refundable. 17 Sec. 123. RETROACTIVE APPLICABILITY. This division of this 18 Act applies retroactively to January 1, 2011, for tax years 19 beginning on or after that date. 20 DIVISION XII 21 REGULAR PROGRAM AND CATEGORICAL STATE PERCENT 22 OF GROWTH FOR EDUCATION —— FY 2012-2013 23 Sec. 124. Section 257.8, subsection 1, Code 2011, is amended 24 to read as follows: 25 1. State percent of growth. The state percent of growth 26 for the budget year beginning July 1, 2009, is four percent. 27 The state percent of growth for the budget year beginning July 28 1, 2010, is two percent. The state percent of growth for the 29 budget year beginning July 1, 2012, is three percent. The 30 state percent of growth for each subsequent budget year shall 31 be established by statute which shall be enacted within thirty 32 days of the submission in the year preceding the base year of 33 the governor’s budget under section 8.21 . The establishment of 34 the state percent of growth for a budget year shall be the only 35 -56- SF 538 (5) 84 tm/jp 56/ 91
S.F. 538 subject matter of the bill which enacts the state percent of 1 growth for a budget year. 2 Sec. 125. Section 257.8, subsection 2, Code 2011, is amended 3 to read as follows: 4 2. Categorical state percent of growth. The categorical 5 state percent of growth for the budget year beginning July 1, 6 2010, is two percent. The categorical state percent of growth 7 for the budget year beginning July 1, 2012, is three percent. 8 The categorical state percent of growth for each budget year 9 shall be established by statute which shall be enacted within 10 thirty days of the submission in the year preceding the 11 base year of the governor’s budget under section 8.21 . The 12 establishment of the categorical state percent of growth for a 13 budget year shall be the only subject matter of the bill which 14 enacts the categorical state percent of growth for a budget 15 year. The categorical state percent of growth may include 16 state percents of growth for the teacher salary supplement, the 17 professional development supplement, and the early intervention 18 supplement. 19 Sec. 126. CODE SECTION 257.8 —— APPLICABILITY. The 20 requirements of section 257.8 regarding the time period 21 of enactment and the subject matter of the legislation 22 establishing the state percent of growth and the categorical 23 state percent of growth for a budget year are not applicable 24 to the division. The requirements of section 257.8 regarding 25 enactment of the regular program state percent of growth and 26 categorical state percent of growth within thirty days of 27 the submission in the year preceding the base year of the 28 governor’s budget and the requirements that the subject matter 29 of each bill establishing the state percent of growth or the 30 categorical state percent of growth be the only subject matter 31 of the bill do not apply to this division of this Act. 32 Sec. 127. APPLICABILITY. This division of this Act is 33 applicable for computing state aid under the state school 34 foundation program for the school budget year beginning July 35 -57- SF 538 (5) 84 tm/jp 57/ 91
S.F. 538 1, 2012. 1 DIVISION XIII 2 WITHHOLDING AGREEMENTS 3 Sec. 128. Section 403.19A, subsection 1, paragraphs c and f, 4 Code 2011, are amended to read as follows: 5 c. “Employer” means a business creating or retaining 6 targeted jobs in an urban renewal area of a pilot project city 7 pursuant to a withholding agreement. 8 f. “Targeted job” means a job in a business which is or 9 will be located in an urban renewal area of a pilot project 10 city that pays a wage at least equal to the countywide average 11 wage. “Targeted job” includes new or retained jobs from Iowa 12 business expansions or retentions within the city limits of the 13 pilot project city and those jobs resulting from established 14 out-of-state businesses, as defined by the department of 15 economic development, moving to or expanding in Iowa. 16 Sec. 129. Section 403.19A, subsection 3, paragraph c, 17 subparagraph (1), Code 2011, is amended to read as follows: 18 (1) The pilot project city shall enter into a withholding 19 agreement with each employer concerning the targeted jobs 20 withholding credit. The withholding agreement shall provide 21 for the total amount of withholding tax credits awarded. An 22 agreement shall not provide for an amount of withholding 23 credits that exceeds the amount of the qualifying investment 24 made in the project. An agreement shall not be entered into 25 by a pilot project city with a business currently located in 26 this state unless the business either creates or retains ten 27 new jobs or makes a qualifying investment of at least five 28 hundred thousand dollars within the urban renewal area. The 29 withholding agreement may have a term of up to ten years. An 30 employer shall not be obligated to enter into a withholding 31 agreement. An agreement shall not be entered into with an 32 employer not already located in a pilot project city when 33 another Iowa community is competing for the same project and 34 both the pilot project city and the other Iowa community are 35 -58- SF 538 (5) 84 tm/jp 58/ 91
S.F. 538 seeking assistance from the department. 1 Sec. 130. Section 403.19A, subsection 3, paragraph f, Code 2 2011, is amended to read as follows: 3 f. If the employer ceases to meet the requirements of the 4 withholding agreement, the agreement shall be terminated and 5 any withholding tax credits for the benefit of the employer 6 shall cease. However, in regard to the number of new jobs 7 that are to be created or retained , if the employer has met 8 the number of new jobs to be created or retained pursuant to 9 the withholding agreement and subsequently the number of new 10 jobs falls below the required level, the employer shall not 11 be considered as not meeting the new job requirement until 12 eighteen months after the date of the decrease in the number of 13 new jobs created or retained . 14 Sec. 131. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 15 APPLICABILITY. This division of this Act, being deemed of 16 immediate importance, takes effect upon enactment and applies 17 retroactively to July 1, 2006, for agreements entered into on 18 or after that date. 19 DIVISION XIV 20 SCHOOL EMPLOYEE MISCONDUCT 21 Sec. 132. Section 272.2, subsection 1, paragraph b, Code 22 2011, is amended by striking the paragraph and inserting in 23 lieu thereof the following: 24 b. Provide annually to any person who holds a license, 25 certificate, authorization, or statement of recognition 26 issued by the board, training relating to the knowledge and 27 understanding of the board’s code of professional conduct and 28 ethics. The board shall develop a curriculum that addresses 29 the code of professional conduct and ethics and shall annually 30 provide regional training opportunities throughout the state. 31 Sec. 133. Section 272.15, subsection 1, Code 2011, is 32 amended to read as follows: 33 1. a. The board of directors of a school district or area 34 education agency, the superintendent of a school district or 35 -59- SF 538 (5) 84 tm/jp 59/ 91
S.F. 538 the chief administrator of an area education agency, and the 1 authorities in charge of a nonpublic school shall report to the 2 board the nonrenewal or termination, for reasons of alleged 3 or actual misconduct, of a person’s contract executed under 4 sections 279.12 , 279.13 , 279.15 through 279.21 , 279.23 , and 5 279.24 , and the resignation of a person who holds a license, 6 certificate, or authorization issued by the board as a result 7 of or following an incident or allegation of misconduct that, 8 if proven, would constitute a violation of the rules adopted 9 by the board to implement section 272.2, subsection 14 , 10 paragraph “b” , subparagraph (1), when the board or reporting 11 official has a good faith belief that the incident occurred 12 or the allegation is true. The board may deny a license or 13 revoke the license of an administrator if the board finds by 14 a preponderance of the evidence that the administrator failed 15 to report the termination or resignation of a school employee 16 holding a license, certificate, statement of professional 17 recognition, or coaching authorization, for reasons of alleged 18 or actual misconduct, as defined by this section. 19 b. Information reported to the board in accordance with this 20 section is privileged and confidential, and except as provided 21 in section 272.13 , is not subject to discovery, subpoena, or 22 other means of legal compulsion for its release to a person 23 other than the respondent and the board and its employees and 24 agents involved in licensee discipline, and is not admissible 25 in evidence in a judicial or administrative proceeding other 26 than the proceeding involving licensee discipline. The board 27 shall review the information reported to determine whether a 28 complaint should be initiated. In making that determination, 29 the board shall consider the factors enumerated in section 30 272.2, subsection 14 , paragraph “a” . 31 c. For purposes of this section , unless the context 32 otherwise requires, “misconduct” means an action disqualifying 33 an applicant for a license or causing the license of a person 34 to be revoked or suspended in accordance with the rules 35 -60- SF 538 (5) 84 tm/jp 60/ 91
S.F. 538 adopted by the board to implement section 272.2, subsection 14 , 1 paragraph “b” , subparagraph (1). 2 Sec. 134. Section 280.17, Code 2011, is amended to read as 3 follows: 4 280.17 Procedures for handling child abuse reports. 5 1. The board of directors of a public school district 6 and the authorities in control charge of a nonpublic school 7 shall prescribe procedures, in accordance with the guidelines 8 contained in the model policy developed by the department 9 of education in consultation with the department of human 10 services, and adopted by the department of education pursuant 11 to chapter 17A , for the handling of reports of child abuse, as 12 defined in section 232.68, subsection 2 , paragraph “a” , “c” , or 13 “e” , alleged to have been committed by an employee or agent of 14 the public or nonpublic school. 15 2. a. The board of directors of a school district and the 16 authorities in charge of an accredited nonpublic school shall 17 place on administrative leave a school employee who is the 18 subject of an investigation of an alleged incident of abuse of 19 a student conducted in accordance with 281 IAC 102. 20 b. If the results of an investigation of abuse of a 21 student by a school employee who holds a license, certificate, 22 authorization, or statement of recognition issued by the board 23 of educational examiners finds that the school employee’s 24 conduct constitutes a crime under any other statute, the board 25 or the authorities, as appropriate, shall report the results of 26 the investigation to the board of educational examiners. 27 Sec. 135. Section 280.27, Code 2011, is amended to read as 28 follows: 29 280.27 Reporting violence —— immunity. 30 An employee of a school district, an accredited nonpublic 31 school, or an area education agency who participates in good 32 faith and acts reasonably in the making of a report to, or 33 investigation by, an appropriate person or agency regarding 34 violence, threats of violence, physical or sexual abuse of 35 -61- SF 538 (5) 84 tm/jp 61/ 91
S.F. 538 a student, or other inappropriate activity against a school 1 employee or student in a school building, on school grounds, 2 or at a school-sponsored function shall be immune from civil 3 or criminal liability relating to such action, as well as for 4 participating in any administrative or judicial proceeding 5 resulting from or relating to the report or investigation. 6 DIVISION XV 7 STATE FAIR AUTHORITY 8 Sec. 136. Section 173.1, subsection 4, Code 2011, is amended 9 to read as follows: 10 4. A treasurer to be elected by the board who shall serve as 11 a nonvoting member from the elected directors . 12 Sec. 137. REPEAL. Section 173.12, Code 2011, is repealed. 13 DIVISION XVI 14 CONTROLLED SUBSTANCES 15 Sec. 138. CONTROLLED SUBSTANCE COLLECTION AND DISPOSAL 16 PROGRAM. A person in possession of or a retailer selling a 17 controlled substance designated in section 124.204, subsection 18 4, paragraph “ai”, subparagraphs (1) through (4), if enacted, 19 shall be required to transfer such controlled substance to the 20 department of public safety for destruction. The department of 21 public safety shall establish a controlled substance collection 22 and disposal program for a controlled substance designated in 23 section 124.204, subsection 4, paragraph “ai”, subparagraphs 24 (1) through (4). The department of public safety may partner 25 with a third party, including a local enforcement agency, to 26 implement and administer the program. The program shall be 27 dissolved thirty days after the enactment date of section 28 124.204, subsection 4, paragraph “ai”, subparagraphs (1) 29 through (4). 30 Sec. 139. APPLICABILITY —— CRIMINAL PENALTIES. Criminal 31 penalties do not apply to violations associated with the 32 substances designated controlled substances in section 124.204, 33 subsection 4, paragraph “ai”, subparagraphs (1) through (4), 34 if enacted, until thirty days after the enactment date of 35 -62- SF 538 (5) 84 tm/jp 62/ 91
S.F. 538 section 124.204, subsection 4, paragraph “ai”, subparagraphs 1 (1) through (4). 2 Sec. 140. 2011 Iowa Acts, Senate File 510, section 28, if 3 enacted, is amended to read as follows: 4 SEC. 28. EFFECTIVE DATE. The following provision of this 5 division of this Act takes effect thirty days after enactment , 6 notwithstanding section 3.7 of this Act or thirty days after 7 the enactment of 2011 Iowa Acts, Senate File 538, if enacted, 8 whichever is later : 9 The section of this division of this Act amending enacting 10 section 124.204, subsection 4, paragraph “ai”, subparagraphs 11 (1) through (4). 12 Sec. 141. 2011 Iowa Acts, Senate File 510, section 29, if 13 enacted, is amended to read as follows: 14 SEC. 29. EFFECTIVE UPON ENACTMENT. The following provision 15 of this division of this Act, being deemed of immediate 16 importance, and notwithstanding section 3.7 takes effect upon 17 enactment of this Act or upon enactment of 2011 Iowa Acts, 18 Senate File 538, if enacted, whichever is later : 19 The section of this Act amending enacting section 124.204, 20 subsection 4, paragraph “ai”, subparagraph (5). 21 Sec. 142. EFFECTIVE UPON ENACTMENT. This division of this 22 Act, being deemed of immediate importance, takes effect upon 23 enactment of this Act or upon the enactment of 2011 Iowa Acts, 24 Senate File 510, if enacted, whichever is later. 25 DIVISION XVII 26 RADIOS 27 Sec. 143. 2011 Iowa Acts, Senate File 509, section 22, 28 subsections 2 and 3, if enacted, are amended to read as 29 follows: 30 2. Of the amount appropriated in subsection 1, the 31 department of natural resources may enter into a public-private 32 partnership, through a competitive bidding process, for 33 the provision of the statewide network and the purchase of 34 compatible equipment. The mobile radios purchased by the 35 -63- SF 538 (5) 84 tm/jp 63/ 91
S.F. 538 department pursuant to subsection 1 shall be compatible with 1 a statewide public safety radio network created pursuant 2 to legislation enacted by the 2011 session of the general 3 assembly. The department shall purchase the mobile radios 4 after conducting a competitive bidding process. 5 3. On or before January 13, 2012, the department of natural 6 resources in cooperation with the department of public safety 7 shall provide a report to the legislative services agency 8 and the department of management. The report shall detail 9 the status of the moneys appropriated in subsection 1 and 10 shall include the estimated needs of the department of natural 11 resources to achieve interoperability and to meet the federal 12 narrowbanding mandate, and any changes in estimated costs to 13 meet those needs , and the status of requests for proposals to 14 develop a public-private partnership . 15 Sec. 144. EFFECTIVE UPON ENACTMENT. This division of this 16 Act, being deemed of immediate importance, takes effect upon 17 enactment and, if approved by the governor on or after July 1, 18 2011, shall apply retroactively to June 30, 2011. 19 DIVISION XVIII 20 BUSINESS PROPERTY TAX CREDITS 21 Sec. 145. Section 331.512, Code 2011, is amended by adding 22 the following new subsection: 23 NEW SUBSECTION . 13A. Carry out duties relating to the 24 business property tax credit as provided in chapter 426C. 25 Sec. 146. Section 331.559, Code 2011, is amended by adding 26 the following new subsection: 27 NEW SUBSECTION . 14A. Carry out duties relating to the 28 business property tax credit as provided in chapter 426C. 29 Sec. 147. NEW SECTION . 426C.1 Definitions. 30 1. For the purposes of this chapter, unless the context 31 otherwise requires: 32 a. “Contiguous parcels” means any of the following: 33 (1) Parcels that share one or more common boundaries. 34 (2) Parcels within the same building or structure 35 -64- SF 538 (5) 84 tm/jp 64/ 91
S.F. 538 regardless of whether the parcels share one or more common 1 boundaries. 2 (3) Improvements to the land that are situated on one or 3 more parcels of land that are assessed and taxed separately 4 from the improvements if the parcels of land upon which the 5 improvements are situated share one or more common boundaries. 6 b. “Department” means the department of revenue. 7 c. “Fund” means the business property tax credit fund 8 created in section 426C.2. 9 d. “Parcel” means as defined in section 445.1. 10 e. “Property unit” means contiguous parcels all of which 11 are located within the same county, with the same property tax 12 classification, each of which contains permanent improvements, 13 are owned by the same person, and are operated by that person 14 for a common use and purpose. 15 2. For purposes of this chapter, two or more parcels are 16 considered to be owned by the same person if the owners of 17 the parcels are business entities that share common ownership 18 of each entity in an amount equal to or in excess of fifty 19 percent. 20 Sec. 148. NEW SECTION . 426C.2 Business property tax credit 21 fund —— appropriation. 22 1. A business property tax credit fund is created in the 23 state treasury under the authority of the department. For the 24 fiscal year beginning July 1, 2012, there is appropriated from 25 the general fund of the state to the department to be credited 26 to the fund, the sum of fifty million dollars to be used for 27 business property tax credits authorized in this chapter. For 28 the fiscal year beginning July 1, 2013, and each fiscal year 29 thereafter, there is appropriated from the general fund of the 30 state to the department to be credited to the fund an amount 31 equal to the total amount appropriated by the general assembly 32 to the fund in the previous fiscal year. In addition, the sum 33 of fifty million dollars shall be added to the appropriation 34 in each fiscal year beginning on or after July 1, 2013, if 35 -65- SF 538 (5) 84 tm/jp 65/ 91
S.F. 538 the revenue estimating conference certifies during its final 1 meeting of the calendar year ending prior to the beginning of 2 the fiscal year that the total amount of general fund revenues 3 collected during the fiscal year ending during such calendar 4 year was at least one hundred four percent of the total amount 5 of general fund revenues collected during the previous fiscal 6 year. However, the total appropriation to the fund shall not 7 exceed two hundred million dollars for any one fiscal year. 8 2. Notwithstanding section 12C.7, subsection 2, interest or 9 earnings on moneys deposited in the fund shall be credited to 10 the fund. Moneys in the fund are not subject to the provisions 11 of section 8.33 and shall not be transferred, used, obligated, 12 appropriated, or otherwise encumbered except as provided in 13 this chapter. 14 Sec. 149. NEW SECTION . 426C.3 Claims for credit. 15 1. Each person who wishes to claim the credit allowed 16 under this chapter shall obtain the appropriate forms from the 17 assessor and file the claim with the assessor. The director 18 of revenue shall prescribe suitable forms and instructions for 19 such claims, and make such forms and instructions available to 20 the assessors. 21 2. a. Claims for the business property tax credit shall be 22 filed not later than March 15 preceding the fiscal year during 23 which the taxes for which the credit is claimed are due and 24 payable. 25 b. A claim filed after the deadline for filing claims shall 26 be considered as a claim for the following year. 27 3. Upon the filing of a claim and allowance of the credit, 28 the credit shall be allowed on the parcel or property unit for 29 successive years without further filing as long as the parcel 30 or property unit satisfies the requirements for the credit. If 31 the parcel or property unit owner ceases to qualify for the 32 credit under this chapter, the owner shall provide written 33 notice to the assessor by the date for filing claims specified 34 in subsection 2 following the date on which the parcel or 35 -66- SF 538 (5) 84 tm/jp 66/ 91
S.F. 538 property unit ceases to qualify for the credit. 1 4. When all or a portion of a parcel or property unit that 2 is allowed a credit under this chapter is sold, transferred, 3 or ownership otherwise changes, the buyer, transferee, or new 4 owner who wishes to receive the credit shall refile the claim 5 for credit. When a portion of a parcel or property unit that 6 is allowed a credit under this chapter is sold, transferred, 7 or ownership otherwise changes, the owner of the portion of 8 the parcel or property unit for which ownership did not change 9 shall refile the claim for credit. 10 5. The assessor shall remit the claims for credit to the 11 county auditor with the assessor’s recommendation for allowance 12 or disallowance. If the assessor recommends disallowance 13 of a claim, the assessor shall submit the reasons for the 14 recommendation, in writing, to the county auditor. The county 15 auditor shall forward the claims to the board of supervisors. 16 The board shall allow or disallow the claims. 17 6. For each claim and allowance of a credit for a property 18 unit, the county auditor shall calculate the average of all 19 consolidated levy rates applicable to the several parcels 20 within the property unit. All claims for credit which have 21 been allowed by the board of supervisors, the actual value of 22 the improvements to such parcels and property units applicable 23 to the fiscal year for which the credit is claimed that are 24 subject to assessment and taxation prior to imposition of any 25 applicable assessment limitation, the consolidated levy rates 26 for such parcels and the average consolidated levy rates for 27 such property units applicable to the fiscal year for which the 28 credit is claimed, and the taxing districts in which the parcel 29 or property unit is located, shall be certified on or before 30 June 15, in each year, by the county auditor to the department. 31 7. The assessor shall maintain a permanent file of current 32 business property tax credits. The assessor shall file a 33 notice of transfer of property for which a credit has been 34 allowed when notice is received from the office of the county 35 -67- SF 538 (5) 84 tm/jp 67/ 91
S.F. 538 recorder, from the person who sold or transferred the property, 1 or from the personal representative of a deceased property 2 owner. The county recorder shall give notice to the assessor 3 of each transfer of title filed in the recorder’s office. The 4 notice from the county recorder shall describe the property 5 transferred, the name of the person transferring title to the 6 property, and the name of the person to whom title to the 7 property has been transferred. 8 Sec. 150. NEW SECTION . 426C.4 Eligibility and amount of 9 credit. 10 1. Each parcel classified and taxed as commercial property, 11 industrial property, or railway property under chapter 434, 12 and improved with permanent construction, is eligible for a 13 credit under this chapter. A person may claim and receive one 14 credit under this chapter for each eligible parcel unless the 15 parcel is part of a property unit. A person may only claim and 16 receive one credit under this chapter for each property unit. 17 A credit approved for a property unit shall be allocated to the 18 several parcels within the property unit in the proportion that 19 each parcel’s total amount of property taxes due and payable 20 attributable to the improvements bears to the total amount of 21 property taxes due and payable attributable to the improvements 22 for the property unit. Only property units comprised of 23 commercial property, comprised of industrial property, or 24 comprised of railway property under chapter 434 are eligible 25 for a credit under this chapter. 26 2. Using the actual value of the improvements and the 27 consolidated levy rate for each parcel or the average 28 consolidated levy rate for each property unit, as certified 29 by the county auditor to the department under section 426C.3, 30 subsection 6, the department shall calculate, for each fiscal 31 year, an initial amount of actual value of improvements for 32 use in determining the amount of the credit for each such 33 parcel or property unit so as to provide the maximum possible 34 credit according to the credit formula and limitations under 35 -68- SF 538 (5) 84 tm/jp 68/ 91
S.F. 538 subsection 3, and to provide a total dollar amount of credits 1 against the taxes due and payable in the fiscal year equal to 2 ninety-eight percent of the moneys in the fund following the 3 deposit of the total appropriation for the fiscal year. 4 3. a. The amount of the credit for each parcel or property 5 unit for which a claim for credit under this chapter has 6 been approved shall be calculated under paragraph “b” using 7 the lesser of the initial amount of actual value of the 8 improvements determined by the department under subsection 9 2, and the actual value of the improvements to the parcel or 10 property unit as certified by the county auditor under section 11 426C.3, subsection 6. 12 b. The amount of the credit for each parcel or property 13 unit for which a claim for credit under this chapter has 14 been approved shall be equal to the amount of actual value 15 determined under paragraph “a” multiplied by the difference, 16 stated as a percentage, between the assessment limitation 17 applicable to the parcel or property unit under section 441.21, 18 subsection 5, and the assessment limitation applicable to 19 residential property under section 441.21, subsection 4, 20 divided by one thousand dollars, and then multiplied by the 21 consolidated levy rate or average consolidated levy rate per 22 one thousand dollars of taxable value applicable to the parcel 23 or property unit for the fiscal year for which the credit 24 is claimed as certified by the county auditor under section 25 426C.3, subsection 6. 26 Sec. 151. NEW SECTION . 426C.5 Payment to counties. 27 1. Annually the department shall certify to the county 28 auditor of each county the amounts of the business property 29 tax credits allowed in the county. Each county auditor shall 30 then enter the credits against the tax levied on each eligible 31 parcel or property unit in the county, designating on the tax 32 lists the credit as being from the fund. Each taxing district 33 shall receive its share of the business property tax credit 34 allowed on each eligible parcel or property unit in such taxing 35 -69- SF 538 (5) 84 tm/jp 69/ 91
S.F. 538 district, in the proportion that the levy made by such taxing 1 district upon the parcel or property unit bears to the total 2 levy upon the parcel or property unit by all taxing districts 3 imposing a property tax in such taxing district. However, the 4 several taxing districts shall not draw the moneys so credited 5 until after the semiannual allocations have been received by 6 the county treasurer, as provided in this section. Each county 7 treasurer shall show on each tax receipt the amount of credit 8 received from the fund. 9 2. The director of the department of administrative 10 services shall issue warrants on the fund payable to the county 11 treasurers of the several counties of the state under this 12 chapter. 13 3. The amount due each county shall be paid in two payments 14 on November 15 and March 15 of each fiscal year, drawn upon 15 warrants payable to the respective county treasurers. The two 16 payments shall be as nearly equal as possible. 17 Sec. 152. NEW SECTION . 426C.6 Appeals. 18 1. If the board of supervisors disallows a claim for credit 19 under section 426C.3, subsection 5, the board of supervisors 20 shall send written notice, by mail, to the claimant at the 21 claimant’s last known address. The notice shall state the 22 reasons for disallowing the claim for the credit. The board 23 of supervisors is not required to send notice that a claim for 24 credit is disallowed if the claimant voluntarily withdraws the 25 claim. Any person whose claim is denied under the provisions 26 of this chapter may appeal from the action of the board of 27 supervisors to the district court of the county in which the 28 parcel or property unit is located by giving written notice 29 of such appeal to the county auditor within twenty days from 30 the date of mailing of notice of such action by the board of 31 supervisors. 32 2. If any claim for credit has been denied by the board 33 of supervisors, and such action is subsequently reversed on 34 appeal, the credit shall be allowed on the applicable parcel 35 -70- SF 538 (5) 84 tm/jp 70/ 91
S.F. 538 or property unit, and the director of revenue, the county 1 auditor, and the county treasurer shall provide the credit and 2 change their books and records accordingly. In the event the 3 appealing taxpayer has paid one or both of the installments of 4 the tax payable in the year or years in question, remittance 5 shall be made to such taxpayer of the amount of such credit. 6 The amount of such credit awarded on appeal shall be allocated 7 and paid from the balance remaining in the fund. 8 Sec. 153. NEW SECTION . 426C.7 Audit —— denial. 9 1. If on the audit of a credit provided under this chapter, 10 the director of revenue determines the amount of the credit 11 to have been incorrectly calculated or that the credit is 12 not allowable, the director shall recalculate the credit and 13 notify the taxpayer and the county auditor of the recalculation 14 or denial and the reasons for it. The director shall not 15 adjust a credit after three years from October 31 of the year 16 in which the claim for the credit was filed. If the credit 17 has been paid, the director shall give notification to the 18 taxpayer, the county treasurer, and the applicable assessor 19 of the recalculation or denial of the credit and the county 20 treasurer shall proceed to collect the tax owed in the same 21 manner as other property taxes due and payable are collected, 22 if the parcel or property unit for which the credit was allowed 23 is still owned by the taxpayer. If the parcel or property unit 24 for which the credit was allowed is not owned by the taxpayer, 25 the amount may be recovered from the taxpayer by assessment in 26 the same manner that income taxes are assessed under sections 27 422.26 and 422.30. The amount of such erroneous credit, when 28 collected, shall be deposited in the fund. 29 2. The taxpayer or board of supervisors may appeal any 30 decision of the director of revenue to the state board of tax 31 review pursuant to section 421.1, subsection 5. The taxpayer, 32 the board of supervisors, or the director of revenue may seek 33 judicial review of the action of the state board of tax review 34 in accordance with chapter 17A. 35 -71- SF 538 (5) 84 tm/jp 71/ 91
S.F. 538 Sec. 154. NEW SECTION . 426C.8 False claim —— penalty. 1 A person who makes a false claim for the purpose of obtaining 2 a credit provided for in this chapter or who knowingly receives 3 the credit without being legally entitled to it is guilty of a 4 fraudulent practice. The claim for a credit of such a person 5 shall be disallowed and if the credit has been paid the amount 6 shall be recovered in the manner provided in section 426C.7. 7 In such cases, the director of revenue shall send a notice of 8 disallowance of the credit. 9 Sec. 155. NEW SECTION . 426C.9 Rules. 10 The director of revenue shall prescribe forms, instructions, 11 and rules pursuant to chapter 17A, as necessary, to carry out 12 the purposes of this chapter. 13 Sec. 156. IMPLEMENTATION. Notwithstanding the deadline 14 for filing claims established in section 426C.3, for a credit 15 against property taxes due and payable during the fiscal year 16 beginning July 1, 2012, the claim for the credit shall be filed 17 not later than January 15, 2012. 18 Sec. 157. APPLICABILITY. This division of this Act applies 19 to property taxes due and payable in fiscal years beginning on 20 or after July 1, 2012. 21 DIVISION XIX 22 COUNTY AND CITY BUDGET LIMITATION 23 Sec. 158. Section 28M.5, subsection 2, Code 2011, is amended 24 to read as follows: 25 2. If a regional transit district budget allocates 26 revenue responsibilities to the board of supervisors of a 27 participating county, the amount of the regional transit 28 district levy that is the responsibility of the participating 29 county shall be deducted from the maximum rates amount of taxes 30 authorized to be levied by the county pursuant to section 31 331.423 , subsections 1 and 2 subsection 3, paragraphs “b” 32 and “c” , as applicable, unless the county meets its revenue 33 responsibilities as allocated in the budget from other 34 available revenue sources. However, for a regional transit 35 -72- SF 538 (5) 84 tm/jp 72/ 91
S.F. 538 district that includes a county with a population of less than 1 three hundred thousand, the amount of the regional transit 2 district levy that is the responsibility of such participating 3 county shall be deducted from the maximum rate amount of taxes 4 authorized to be levied by the county pursuant to section 5 331.423, subsection 1 3, paragraph “b” . 6 Sec. 159. Section 331.263, subsection 2, Code 2011, is 7 amended to read as follows: 8 2. The governing body of the community commonwealth 9 shall have the authority to levy county taxes and shall 10 have the authority to levy city taxes to the extent the 11 city tax levy authority is transferred by the charter to 12 the community commonwealth. A city participating in the 13 community commonwealth shall transfer a portion of the 14 city’s tax levy authorized under section 384.1 or 384.12 , 15 whichever is applicable, to the governing body of the community 16 commonwealth. The maximum rates amount of taxes authorized to 17 be levied under sections section 384.1 and the maximum amount 18 of taxes authorized to be levied under section 384.12 by a city 19 participating in the community commonwealth shall be reduced 20 by an amount equal to the rates of the same or similar taxes 21 levied in the city by the governing body of the community 22 commonwealth. 23 Sec. 160. Section 331.421, Code 2011, is amended by adding 24 the following new subsection: 25 NEW SUBSECTION . 7A. “Item” means a budgeted expenditure, 26 appropriation, or cash reserve from a fund for a service area, 27 program, program element, or purpose. 28 Sec. 161. Section 331.423, Code 2011, is amended by striking 29 the section and inserting in lieu thereof the following: 30 331.423 Property tax dollars —— basic levy maximums. 31 1. Annually, the board shall determine separate property 32 tax levy limits to pay for general county services and rural 33 county services in accordance with this section. The basic 34 levies separately certified for general county services and 35 -73- SF 538 (5) 84 tm/jp 73/ 91
S.F. 538 rural county services under section 331.434 shall not raise 1 property tax dollars that exceed the amount determined under 2 this section. 3 2. For purposes of this section and section 331.423B, unless 4 the context otherwise requires: 5 a. “Annual growth factor” means an index, expressed as 6 a percentage, determined by the department of management by 7 November 1 of the calendar year preceding the calendar year in 8 which the budget year begins. In determining the annual growth 9 factor, the department shall calculate the average of the 10 preceding three-year percentage change, which shall be computed 11 on an annual basis, in the midwest consumer price index, ending 12 with the percentage change for the month of September. The 13 department shall then add that average percentage change to one 14 hundred percent. 15 b. “Boundary adjustment” means annexation, severance, 16 incorporation, or discontinuance as those terms are defined in 17 section 368.1. 18 c. “Budget year” is the fiscal year beginning during the 19 calendar year in which a budget is certified. 20 d. “Current fiscal year” is the fiscal year ending during 21 the calendar year in which a budget is certified. 22 e. “Net new valuation taxes” means the amount of property 23 tax dollars equal to the current fiscal year’s basic levy rate 24 in the county for general county services or for rural county 25 services, as applicable, multiplied by the increase from the 26 current fiscal year to the budget year in taxable valuation due 27 to the following: 28 (1) Net new construction, including all incremental 29 valuation that is released in any one year from a division of 30 revenue under section 260E.4 or an urban renewal area for which 31 taxes were being divided under section 403.19, regardless of 32 whether the property for the valuation being released remains 33 subject to the division of revenue under section 260E.4 or 34 remains part of the urban renewal area that is subject to 35 -74- SF 538 (5) 84 tm/jp 74/ 91
S.F. 538 a division of revenue under section 403.19. The amount of 1 property tax dollars attributable to such incremental valuation 2 being released from a division of revenue shall be subtracted 3 from the maximum amount of property tax dollars which may 4 be certified for the next following fiscal year if such 5 incremental valuation is not released for the next following 6 fiscal year. 7 (2) Additions or improvements to existing structures. 8 (3) Remodeling of existing structures for which a building 9 permit is required. 10 (4) Net boundary adjustment. 11 (5) A municipality no longer dividing tax revenues in an 12 urban renewal area as provided in section 403.19 or a community 13 college no longer dividing revenues as provided in section 14 260E.4. 15 (6) That portion of taxable property located in an urban 16 revitalization area on which an exemption was allowed and such 17 exemption has expired. 18 f. “Unfunded federal and state mandate cost growth” means an 19 amount of increased expenditures for a county from the previous 20 fiscal year, to the extent such expenditures are not funded by 21 the county’s supplemental levy under section 331.424, resulting 22 from any of the following: 23 (1) A federal statutory requirement or appropriation 24 that requires the county to establish, expand, or modify its 25 activities in a manner which necessitates additional annual 26 expenditures and for which insufficient funding is provided to 27 the county to satisfy such requirements. 28 (2) A state mandate as defined in section 25B.3, and for 29 which insufficient funding is provided to the county to satisfy 30 the requirements of the state mandate. 31 3. a. For the fiscal year beginning July 1, 2013, and 32 subsequent fiscal years, the maximum amount of property tax 33 dollars which may be certified for levy by a county for general 34 county services and rural county services shall be the maximum 35 -75- SF 538 (5) 84 tm/jp 75/ 91
S.F. 538 property tax dollars calculated under paragraphs “b” and “c” , 1 respectively. 2 b. The maximum property tax dollars that may be levied for 3 general county services is an amount equal to the sum of the 4 following: 5 (1) The annual growth factor times the current fiscal year’s 6 maximum property tax dollars for general county services. 7 (2) The amount of net new valuation taxes in the county. 8 (3) The unfunded federal and state mandate cost growth minus 9 the amount specified in paragraph “c” , subparagraph (3). 10 c. The maximum property tax dollars that may be levied for 11 rural county services is an amount equal to the sum of the 12 following: 13 (1) The annual growth factor times the current fiscal year’s 14 maximum property tax dollars for rural county services. 15 (2) The amount of net new valuation taxes in the 16 unincorporated area of the county. 17 (3) The unfunded federal and state mandate cost growth 18 attributable to the costs incurred by the county for rural 19 county services. 20 4. a. For purposes of calculating maximum property tax 21 dollars for general county services for the fiscal year 22 beginning July 1, 2013, only, the term “current fiscal year’s 23 maximum property tax dollars” shall mean the total amount of 24 property tax dollars certified by the county for general county 25 services for the fiscal year beginning July 1, 2012, excluding 26 those property tax dollars that resulted from a supplemental 27 levy under section 331.424, subsection 1. 28 b. For purposes of calculating maximum property tax dollars 29 for rural county services for the fiscal year beginning July 30 1, 2013, only, the term “current fiscal year’s maximum property 31 tax dollars” shall mean the total amount of property tax dollars 32 certified by the county for rural county services for the 33 fiscal year beginning July 1, 2012, excluding those property 34 tax dollars that resulted from a supplemental levy under 35 -76- SF 538 (5) 84 tm/jp 76/ 91
S.F. 538 section 331.424, subsection 2. 1 5. Property taxes certified under section 331.424, property 2 taxes certified for deposit in the mental health, mental 3 retardation, and developmental disabilities services fund in 4 section 331.424A, for the emergency services fund in section 5 331.424C, for the debt service fund in section 331.430, for any 6 capital projects fund established by the county for deposit of 7 bond, loan, or note proceeds, and for any temporary increase 8 approved pursuant to section 331.423C, are not included in the 9 maximum amount of property tax dollars that may be certified 10 for a budget year under subsection 3. 11 6. The department of management, in consultation with the 12 county finance committee, shall adopt rules to administer this 13 section. The department shall prescribe forms to be used by 14 counties when making calculations required by this section. 15 Sec. 162. NEW SECTION . 331.423B Ending fund balance. 16 1. a. Budgeted ending fund balances for a budget year 17 in excess of twenty-five percent of budgeted expenditures in 18 either the general fund or rural services fund for that budget 19 year shall be explicitly committed or assigned for a specific 20 purpose. 21 b. A county is encouraged, but not required, to reduce 22 budgeted, uncommitted, or unassigned ending fund balances for 23 the budget year to an amount equal to approximately twenty-five 24 percent of budgeted expenditures and transfers from the general 25 fund and rural services fund for that budget year unless a 26 decision is certified by the state appeal board ordering a 27 reduction in the ending fund balance of any of those funds. 28 c. In a protest to the county budget under section 331.436, 29 the county shall have the burden of proving that the budgeted 30 balances in excess of twenty-five percent are reasonably likely 31 to be appropriated for the explicitly committed or assigned 32 specific purpose. The excess budgeted balance for the specific 33 purpose shall be considered an increase in an item in the 34 budget for purposes of section 24.28. 35 -77- SF 538 (5) 84 tm/jp 77/ 91
S.F. 538 2. a. For a county that has, as of June 30, 2012, reduced 1 its actual ending fund balance to less than twenty-five 2 percent of actual expenditures, additional property taxes may 3 be computed and levied as provided in this subsection. The 4 additional property tax levy amount is an amount not to exceed 5 twenty-five percent of actual expenditures from the general 6 fund and rural services fund for the fiscal year beginning July 7 1, 2011, minus the combined ending fund balances for those 8 funds for that year. 9 b. The amount of the additional property taxes shall be 10 apportioned between the general fund and the rural services 11 fund. However, the amount apportioned for general county 12 services and for rural county services shall not exceed for 13 each fund twenty-five percent of actual expenditures for the 14 fiscal year beginning July 1, 2011. 15 c. All or a portion of additional property tax dollars 16 may be levied for the purpose of increasing cash reserves 17 for general county services and rural county services in the 18 budget year. The additional property tax dollars authorized 19 under this subsection but not levied may be carried forward as 20 unused ending fund balance taxing authority until and for the 21 fiscal year beginning July 1, 2018. The amount carried forward 22 shall not exceed twenty-five percent of the maximum amount of 23 property tax dollars available in the current fiscal year. 24 Additionally, property taxes that are levied as unused ending 25 fund balance taxing authority under this subsection may be the 26 subject of a protest under section 331.436, and the amount 27 will be considered an increase in an item in the budget for 28 purposes of section 24.28. The amount of additional property 29 taxes levied under this subsection shall not be included in the 30 computation of the maximum amount of property tax dollars which 31 may be certified and levied under section 331.423. 32 Sec. 163. NEW SECTION . 331.423C Authority to levy beyond 33 maximum property tax dollars. 34 1. The board may certify additions to the maximum amount 35 -78- SF 538 (5) 84 tm/jp 78/ 91
S.F. 538 of property tax dollars to be levied for a budget year if the 1 county conducts a second public hearing prior to certification 2 of the budget to the county auditor, in addition to the hearing 3 held as required under section 331.434. The second public 4 hearing shall be conducted in the same manner as the public 5 hearing on the budget required in section 331.434. 6 2. The amount of additional property tax dollars certified 7 under this section shall not be included in the computation 8 of the maximum amount of property tax dollars which may be 9 certified and levied under section 331.423 for future budget 10 years. 11 Sec. 164. Section 331.424, unnumbered paragraph 1, Code 12 2011, is amended to read as follows: 13 To the extent that the basic levies authorized under section 14 331.423 are insufficient to meet the county’s needs for the 15 following services, the board may certify supplemental levies 16 as follows: 17 Sec. 165. Section 331.424A, subsection 4, Code 2011, is 18 amended to read as follows: 19 4. For the fiscal year beginning July 1, 1996, and for each 20 subsequent fiscal year, the county shall certify a levy for 21 payment of services. For each fiscal year, county revenues 22 from taxes imposed by the county credited to the services fund 23 shall not exceed an amount equal to the amount of base year 24 expenditures for services as defined in section 331.438 , less 25 the amount of property tax relief to be received pursuant to 26 section 426B.2 , in the fiscal year for which the budget is 27 certified. The county auditor and the board of supervisors 28 shall reduce the amount of the levy certified for the services 29 fund by the amount of property tax relief to be received. A 30 levy certified under this section is not subject to the appeal 31 provisions of section 331.426 or to any other provision in law 32 authorizing a county to exceed, increase, or appeal a property 33 tax levy limit. 34 Sec. 166. Section 331.434, subsection 1, Code 2011, is 35 -79- SF 538 (5) 84 tm/jp 79/ 91
S.F. 538 amended to read as follows: 1 1. The budget shall show the amount required for each class 2 of proposed expenditures, a comparison of the amounts proposed 3 to be expended with the amounts expended for like purposes for 4 the two preceding years, the revenues from sources other than 5 property taxation, and the amount to be raised by property 6 taxation, in the detail and form prescribed by the director 7 of the department of management. For each county that has 8 established an urban renewal area, the budget shall include 9 estimated and actual tax increment financing revenues and all 10 estimated and actual expenditures of the revenues, proceeds 11 from debt and all estimated and actual expenditures of the 12 debt proceeds, and identification of any entity receiving a 13 direct payment of taxes funded by tax increment financing 14 revenues and shall include the total amount of loans, advances, 15 indebtedness, or bonds outstanding at the close of the most 16 recently ended fiscal year, which qualify for payment from the 17 special fund created in section 403.19 , including interest 18 negotiated on such loans, advances, indebtedness, or bonds. 19 For purposes of this subsection , “indebtedness” includes 20 written agreements whereby the county agrees to suspend, abate, 21 exempt, rebate, refund, or reimburse property taxes, provide 22 a grant for property taxes paid, or make a direct payment 23 of taxes, with moneys in the special fund. The amount of 24 loans, advances, indebtedness, or bonds shall be listed in 25 the aggregate for each county reporting. The county finance 26 committee, in consultation with the department of management 27 and the legislative services agency, shall determine reporting 28 criteria and shall prepare a form for reports filed with the 29 department pursuant to this section . The department shall make 30 the information available by electronic means. 31 Sec. 167. Section 373.10, Code 2011, is amended to read as 32 follows: 33 373.10 Taxing authority. 34 The metropolitan council shall have the authority to 35 -80- SF 538 (5) 84 tm/jp 80/ 91
S.F. 538 levy city taxes to the extent the city tax levy authority 1 is transferred by the charter to the metropolitan council. 2 A member city shall transfer a portion of the city’s tax 3 levy authorized under section 384.1 or 384.12 , whichever is 4 applicable, to the metropolitan council. The maximum rates 5 amount of taxes authorized to be levied under sections section 6 384.1 and the taxes authorized to be levied under 7 section 384.12 by a member city shall be reduced by an amount 8 equal to the rates of the same or similar taxes levied in the 9 city by the metropolitan council. 10 Sec. 168. Section 384.1, Code 2011, is amended by striking 11 the section and inserting in lieu thereof the following: 12 384.1 Property tax dollars —— maximums. 13 1. A city shall certify taxes to be levied by the city 14 on all taxable property within the city limits, for all city 15 government purposes. Annually, the city council may certify 16 basic levies for city government purposes, subject to the 17 limitation on property tax dollars provided in this section. 18 2. For purposes of this section and section 384.1B, unless 19 the context otherwise requires: 20 a. “Annual growth factor” means an index, expressed as 21 a percentage, determined by the department of management by 22 November 1 of the calendar year preceding the calendar year in 23 which the budget year begins. In determining the annual growth 24 factor, the department shall calculate the average of the 25 preceding three-year percentage change, which shall be computed 26 on an annual basis, in the midwest consumer price index, ending 27 with the percentage change for the month of September. The 28 department shall then add that average percentage change to one 29 hundred percent. 30 b. “Boundary adjustment” means annexation, severance, 31 incorporation, or discontinuance as those terms are defined in 32 section 368.1. 33 c. “Budget year” is the fiscal year beginning during the 34 calendar year in which a budget is certified. 35 -81- SF 538 (5) 84 tm/jp 81/ 91
S.F. 538 d. “Current fiscal year” is the fiscal year ending during 1 the calendar year in which a budget is certified. 2 e. “Net new valuation taxes” means the amount of property 3 tax dollars equal to the current fiscal year’s levy rate in the 4 city for the general fund multiplied by the increase from the 5 current fiscal year to the budget year in taxable valuation due 6 to the following: 7 (1) Net new construction, including all incremental 8 valuation that is released in any one year from a division of 9 revenue under section 260E.4 or an urban renewal area for which 10 taxes were being divided under section 403.19, regardless of 11 whether the property for the valuation being released remains 12 subject to the division of revenue under section 260E.4 or 13 remains part of the urban renewal area that is subject to 14 a division of revenue under section 403.19. The amount of 15 property tax dollars attributable to such incremental valuation 16 being released from a division of revenue shall be subtracted 17 from the maximum amount of property tax dollars which may 18 be certified for the next following fiscal year if such 19 incremental valuation is not released for the next following 20 fiscal year. 21 (2) Additions or improvements to existing structures. 22 (3) Remodeling of existing structures for which a building 23 permit is required. 24 (4) Net boundary adjustment. 25 (5) A municipality no longer dividing tax revenues in an 26 urban renewal area as provided in section 403.19 or a community 27 college no longer dividing revenues as provided in section 28 260E.4. 29 (6) That portion of taxable property located in an urban 30 revitalization area on which an exemption was allowed and such 31 exemption has expired. 32 f. “Unfunded federal and state mandate cost growth” means an 33 amount of increased expenditures for a city from the previous 34 fiscal year resulting from any of the following: 35 -82- SF 538 (5) 84 tm/jp 82/ 91
S.F. 538 (1) A federal statutory requirement or appropriation 1 that requires the city to establish, expand, or modify its 2 activities in a manner which necessitates additional annual 3 expenditures and for which insufficient funding is provided to 4 the city to satisfy such requirements. 5 (2) A state mandate as defined in section 25B.3, and for 6 which insufficient funding is provided to the city to satisfy 7 the requirements of the state mandate. 8 3. a. For the fiscal year beginning July 1, 2013, and 9 subsequent fiscal years, the maximum amount of property 10 tax dollars which may be certified for levy by a city for 11 the general fund shall be the maximum property tax dollars 12 calculated under paragraph “b” . 13 b. The maximum property tax dollars that may be levied for 14 deposit in the general fund is an amount equal to the sum of the 15 following: 16 (1) The annual growth factor times the current fiscal year’s 17 maximum property tax dollars for the general fund. 18 (2) The amount of net new valuation taxes in the city. 19 (3) The unfunded federal and state mandate cost growth. 20 4. For purposes of calculating maximum property tax dollars 21 for the city general fund for the fiscal year beginning July 22 1, 2013, only, the term “current fiscal year’s maximum property 23 tax dollars” shall mean the total amount of property tax dollars 24 certified by the city for the city’s general fund for the 25 fiscal year beginning July 1, 2012. 26 5. Property taxes certified for deposit in the debt service 27 fund in section 384.4, trust and agency funds in section 28 384.6, capital improvements reserve fund in section 384.7, 29 the emergency fund in section 384.8, any capital projects 30 fund established by the city for deposit of bond, loan, or 31 note proceeds, any temporary increase approved pursuant to 32 section 384.12A, property taxes collected from a voted levy in 33 section 384.12, and property taxes levied under section 384.12, 34 subsection 18, are not counted against the maximum amount of 35 -83- SF 538 (5) 84 tm/jp 83/ 91
S.F. 538 property tax dollars that may be certified for a fiscal year 1 under subsection 3. 2 6. Notwithstanding the maximum amount of taxes a city 3 may certify for levy, the tax levied by a city on tracts of 4 land and improvements on the tracts of land used and assessed 5 for agricultural or horticultural purposes shall not exceed 6 three dollars and three-eighths cents per thousand dollars 7 of assessed value in any year. Improvements located on such 8 tracts of land and not used for agricultural or horticultural 9 purposes and all residential dwellings are subject to the same 10 rate of tax levied by the city on all other taxable property 11 within the city. 12 7. The department of management, in consultation with the 13 city finance committee, shall adopt rules to administer this 14 section. The department shall prescribe forms to be used by 15 cities when making calculations required by this section. 16 Sec. 169. NEW SECTION . 384.1B Ending fund balance. 17 1. a. Budgeted general fund ending fund balances for 18 a budget year in excess of twenty-five percent of budgeted 19 expenditures from the general fund for that budget year shall 20 be explicitly committed or assigned for a specific purpose. 21 b. A city is encouraged, but not required, to reduce 22 budgeted, uncommitted, or unassigned ending fund balances for 23 the budget year to an amount equal to approximately twenty-five 24 percent of budgeted expenditures and transfers from the general 25 fund for that budget year unless a decision is certified by 26 the state appeal board ordering a reduction in the ending fund 27 balance of the fund. 28 c. In a protest to the city budget under section 384.19, 29 the city shall have the burden of proving that the budgeted 30 balances in excess of twenty-five percent are reasonably likely 31 to be appropriated for the explicitly committed or assigned 32 specific purpose. The excess budgeted balance for the specific 33 purpose shall be considered an increase in an item in the 34 budget for purposes of section 24.28. 35 -84- SF 538 (5) 84 tm/jp 84/ 91
S.F. 538 2. a. For a city that has, as of June 30, 2012, reduced its 1 ending fund balance to less than twenty-five percent of actual 2 expenditures, additional property taxes may be computed and 3 levied as provided in this subsection. The additional property 4 tax levy amount is an amount not to exceed the difference 5 between twenty-five percent of actual expenditures for city 6 government purposes for the fiscal year beginning July 1, 2011, 7 minus the ending fund balance for that year. 8 b. All or a portion of additional property tax dollars 9 may be levied for the purpose of increasing cash reserves for 10 city government purposes in the budget year. The additional 11 property tax dollars authorized under this subsection but not 12 levied may be carried forward as unused ending fund balance 13 taxing authority until and for the fiscal year beginning 14 July 1, 2018. The amount carried forward shall not exceed 15 twenty-five percent of the maximum amount of property tax 16 dollars available in the current fiscal year. Additionally, 17 property taxes that are levied as unused ending fund balance 18 taxing authority under this subsection may be the subject of a 19 protest under section 384.19, and the amount will be considered 20 an increase in an item in the budget for purposes of section 21 24.28. The amount of additional property tax dollars levied 22 under this subsection shall not be included in the computation 23 of the maximum amount of property tax dollars which may be 24 certified and levied under section 384.1. 25 Sec. 170. Section 384.12, unnumbered paragraph 1, Code 26 2011, is amended by striking the unnumbered paragraph and 27 inserting in lieu thereof the following: 28 A city may certify taxes for deposit in the general fund, 29 subject to the limit provided in section 384.1 if applicable, 30 which are in addition to any other moneys the city may wish to 31 spend for such purposes, as follows: 32 Sec. 171. Section 384.12, subsection 20, Code 2011, is 33 amended by striking the subsection. 34 Sec. 172. NEW SECTION . 384.12A Authority to levy beyond 35 -85- SF 538 (5) 84 tm/jp 85/ 91
S.F. 538 maximum property tax dollars. 1 1. The city council may certify additions to the maximum 2 amount of property tax dollars to be levied for a budget 3 year if the city conducts a second public hearing prior to 4 certification of the budget to the county auditor, in addition 5 to the hearing held as required under section 384.16. The 6 second public hearing shall be conducted in the same manner as 7 the public hearing on the budget required in section 384.16. 8 2. The amount of additional property tax dollars certified 9 under this section shall not be included in the computation 10 of the maximum amount of property tax dollars which may be 11 certified and levied under section 384.1 for future budget 12 years. 13 Sec. 173. Section 384.16, subsection 1, paragraph b, Code 14 2011, is amended to read as follows: 15 b. A budget must show comparisons between the estimated 16 expenditures in each program in the following year, the latest 17 estimated expenditures in each program in the current year, 18 and the actual expenditures in each program from the annual 19 report as provided in section 384.22 , or as corrected by a 20 subsequent audit report. Wherever practicable, as provided in 21 rules of the committee, a budget must show comparisons between 22 the levels of service provided by each program as estimated for 23 the following year, and actual levels of service provided by 24 each program during the two preceding years. For each city 25 that has established an urban renewal area, the budget shall 26 include estimated and actual tax increment financing revenues 27 and all estimated and actual expenditures of the revenues, 28 proceeds from debt and all estimated and actual expenditures of 29 the debt proceeds, and identification of any entity receiving 30 a direct payment of taxes funded by tax increment financing 31 revenues and shall include the total amount of loans, advances, 32 indebtedness, or bonds outstanding at the close of the most 33 recently ended fiscal year, which qualify for payment from the 34 special fund created in section 403.19 , including interest 35 -86- SF 538 (5) 84 tm/jp 86/ 91
S.F. 538 negotiated on such loans, advances, indebtedness, or bonds. 1 The amount of loans, advances, indebtedness, or bonds shall 2 be listed in the aggregate for each city reporting. The city 3 finance committee, in consultation with the department of 4 management and the legislative services agency, shall determine 5 reporting criteria and shall prepare a form for reports filed 6 with the department pursuant to this section . The department 7 shall make the information available by electronic means. 8 Sec. 174. Section 384.19, Code 2011, is amended by adding 9 the following new unnumbered paragraph: 10 NEW UNNUMBERED PARAGRAPH . For purposes of a tax protest 11 filed under this section, “item” means a budgeted expenditure, 12 appropriation, or cash reserve from a fund for a service area, 13 program, program element, or purpose. 14 Sec. 175. Section 386.8, Code 2011, is amended to read as 15 follows: 16 386.8 Operation tax. 17 A city may establish a self-supported improvement district 18 operation fund, and may certify taxes not to exceed the 19 rate limitation as established in the ordinance creating the 20 district, or any amendment thereto, each year to be levied 21 for the fund against all of the property in the district, 22 for the purpose of paying the administrative expenses of 23 the district, which may include but are not limited to 24 administrative personnel salaries, a separate administrative 25 office, planning costs including consultation fees, engineering 26 fees, architectural fees, and legal fees and all other expenses 27 reasonably associated with the administration of the district 28 and the fulfilling of the purposes of the district. The taxes 29 levied for this fund may also be used for the purpose of paying 30 maintenance expenses of improvements or self-liquidating 31 improvements for a specified length of time with one or more 32 options to renew if such is clearly stated in the petition 33 which requests the council to authorize construction of the 34 improvement or self-liquidating improvement, whether or not 35 -87- SF 538 (5) 84 tm/jp 87/ 91
S.F. 538 such petition is combined with the petition requesting creation 1 of a district. Parcels of property which are assessed as 2 residential property for property tax purposes are exempt from 3 the tax levied under this section except residential properties 4 within a duly designated historic district. A tax levied under 5 this section is not subject to the levy limitation in section 6 384.1 . 7 Sec. 176. Section 386.9, Code 2011, is amended to read as 8 follows: 9 386.9 Capital improvement tax. 10 A city may establish a capital improvement fund for a 11 district and may certify taxes, not to exceed the rate 12 established by the ordinance creating the district, or any 13 subsequent amendment thereto, each year to be levied for 14 the fund against all of the property in the district, for 15 the purpose of accumulating moneys for the financing or 16 payment of a part or all of the costs of any improvement or 17 self-liquidating improvement. However, parcels of property 18 which are assessed as residential property for property tax 19 purposes are exempt from the tax levied under this section 20 except residential properties within a duly designated historic 21 district. A tax levied under this section is not subject to 22 the levy limitations in section 384.1 or 384.7 . 23 Sec. 177. REPEAL. Sections 331.425 and 331.426, Code 2011, 24 are repealed. 25 Sec. 178. EFFECTIVE DATE AND APPLICABILITY. This division 26 of this Act takes effect July 1, 2012, and applies to fiscal 27 years beginning on or after July 1, 2013. 28 DIVISION XX 29 RESIDENTIAL PROPERTY ASSESSMENT LIMITATION 30 Sec. 179. Section 441.21, subsection 4, Code 2011, is 31 amended to read as follows: 32 4. For valuations established as of January 1, 1979, 33 the percentage of actual value at which agricultural and 34 residential property shall be assessed shall be the quotient 35 -88- SF 538 (5) 84 tm/jp 88/ 91
S.F. 538 of the dividend and divisor as defined in this section . The 1 dividend for each class of property shall be the dividend 2 as determined for each class of property for valuations 3 established as of January 1, 1978, adjusted by the product 4 obtained by multiplying the percentage determined for that 5 year by the amount of any additions or deletions to actual 6 value, excluding those resulting from the revaluation of 7 existing properties, as reported by the assessors on the 8 abstracts of assessment for 1978, plus six percent of the 9 amount so determined. However, if the difference between the 10 dividend so determined for either class of property and the 11 dividend for that class of property for valuations established 12 as of January 1, 1978, adjusted by the product obtained by 13 multiplying the percentage determined for that year by the 14 amount of any additions or deletions to actual value, excluding 15 those resulting from the revaluation of existing properties, 16 as reported by the assessors on the abstracts of assessment 17 for 1978, is less than six percent, the 1979 dividend for the 18 other class of property shall be the dividend as determined for 19 that class of property for valuations established as of January 20 1, 1978, adjusted by the product obtained by multiplying 21 the percentage determined for that year by the amount of 22 any additions or deletions to actual value, excluding those 23 resulting from the revaluation of existing properties, as 24 reported by the assessors on the abstracts of assessment for 25 1978, plus a percentage of the amount so determined which is 26 equal to the percentage by which the dividend as determined 27 for the other class of property for valuations established 28 as of January 1, 1978, adjusted by the product obtained by 29 multiplying the percentage determined for that year by the 30 amount of any additions or deletions to actual value, excluding 31 those resulting from the revaluation of existing properties, 32 as reported by the assessors on the abstracts of assessment 33 for 1978, is increased in arriving at the 1979 dividend for 34 the other class of property. The divisor for each class of 35 -89- SF 538 (5) 84 tm/jp 89/ 91
S.F. 538 property shall be the total actual value of all such property 1 in the state in the preceding year, as reported by the 2 assessors on the abstracts of assessment submitted for 1978, 3 plus the amount of value added to said total actual value by 4 the revaluation of existing properties in 1979 as equalized 5 by the director of revenue pursuant to section 441.49 . The 6 director shall utilize information reported on abstracts of 7 assessment submitted pursuant to section 441.45 in determining 8 such percentage. For valuations established as of January 1, 9 1980, and each year thereafter, the percentage of actual value 10 as equalized by the director of revenue as provided in section 11 441.49 at which agricultural and residential property shall be 12 assessed shall be calculated in accordance with the methods 13 provided herein including the limitation of increases in 14 agricultural and residential assessed values to the percentage 15 increase of the other class of property if the other class 16 increases less than the allowable limit adjusted to include 17 the applicable and current values as equalized by the director 18 of revenue, except that any references to six percent in this 19 subsection shall be four percent. For valuations established 20 as of January 1, 2012, and each assessment year thereafter, 21 the percentage of actual value as equalized by the director 22 of revenue as provided in section 441.49 at which residential 23 property shall be assessed shall be calculated in accordance 24 with the methods provided herein including the limitation of 25 increases in agricultural and residential assessed values to 26 the percentage increase of the other class of property if the 27 other class increases less than the allowable limit adjusted to 28 include the applicable and current values as equalized by the 29 director of revenue, except that in no assessment year shall 30 the percentage of actual value at which residential property is 31 assessed be less than fifty percent. 32 DIVISION XXI 33 CONDITIONAL EFFECTIVE DATE AND RETROACTIVE APPLICABILITY 34 Sec. 180. EFFECTIVE DATE AND RETROACTIVE 35 -90- SF 538 (5) 84 tm/jp 90/ 91
S.F. 538 APPLICABILITY. Unless otherwise provided, this Act, if 1 approved by the governor on or after July 1, 2011, takes effect 2 upon enactment and applies retroactively to July 1, 2011. 3 -91- SF 538 (5) 84 tm/jp 91/ 91