Senate File 569 - Reprinted SENATE FILE 569 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SSB 1218) (As Amended and Passed by the Senate April 19, 2023 ) A BILL FOR An Act relating to local government property taxes, financial 1 authority, operations, and budgets, modifying certain 2 transit funding, property tax credits and exemptions, and 3 appropriations, requiring certain information related 4 to property taxation to be provided to property owners 5 and taxpayers, modifying provisions relating to fees for 6 driver’s licenses and nonoperator’s identification cards, 7 modifying provisions relating to certain writing fees, 8 making penalties applicable, and including effective date, 9 retroactive applicability, and applicability provisions. 10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 11 SF 569 (2) 90 md/jh/mb

S.F. 569 DIVISION I 1 COUNTY PROPERTY TAXES AND BUDGETS 2 Section 1. Section 331.301, subsection 10, paragraph e, 3 subparagraph (1), Code 2023, is amended to read as follows: 4 (1) (a) The board must follow substantially the 5 authorization procedures of section 331.443 to authorize 6 a lease or lease-purchase contract for personal property 7 which is payable from the general fund. The board must 8 follow substantially the authorization procedures of section 9 331.443 to authorize a lease or lease-purchase contract for 10 real property which is payable from the general fund if the 11 principal amount of the lease-purchase contract does not exceed 12 the following limits: 13 (i) Four Five hundred twenty thousand dollars in a county 14 having a population of twenty-five thousand or less. 15 (ii) Five Six hundred fifty thousand dollars in a county 16 having a population of more than twenty-five thousand but not 17 more than fifty thousand. 18 (iii) Six Seven hundred eighty thousand dollars in a county 19 having a population of more than fifty thousand but not more 20 than one hundred thousand. 21 (iv) Eight hundred One million forty thousand dollars in a 22 county having a population of more than one hundred thousand 23 but not more than two hundred thousand. 24 (v) One million three hundred thousand dollars in a county 25 having a population of more than two hundred thousand. 26 (b) However, if the principal amount of a lease or 27 lease-purchase contract pursuant to this subparagraph (1) is 28 less than twenty-five thirty-two thousand five hundred dollars, 29 the board may authorize the lease or lease-purchase contract 30 without following the authorization procedures of section 31 331.443 . 32 Sec. 2. Section 331.402, subsection 3, paragraph d, 33 subparagraph (1), subparagraph divisions (a), (b), (c), (d), 34 and (e), Code 2023, are amended to read as follows: 35 -1- SF 569 (2) 90 md/jh/mb 1/ 62

S.F. 569 (a) Four Five hundred twenty thousand dollars in a county 1 having a population of twenty-five thousand or less. 2 (b) Five Six hundred fifty thousand dollars in a county 3 having a population of more than twenty-five thousand but not 4 more than fifty thousand. 5 (c) Six Seven hundred eighty thousand dollars in a county 6 having a population of more than fifty thousand but not more 7 than one hundred thousand. 8 (d) Eight hundred One million forty thousand dollars in a 9 county having a population of more than one hundred thousand 10 but not more than two hundred thousand. 11 (e) One million three hundred thousand dollars in a county 12 having a population of more than two hundred thousand. 13 Sec. 3. Section 331.403, subsection 1, Code 2023, is amended 14 to read as follows: 15 1. Not later than December 1 of each year on forms and 16 pursuant to instructions prescribed by the department of 17 management, a county shall prepare an annual financial report 18 showing for each county fund the financial condition as of 19 June 30 and the results of operations for the year then ended. 20 Copies of the report shall be maintained as a public record at 21 the auditor’s office and shall be filed with the director of 22 the department of management and with the auditor of state by 23 December 1. A summary of the report, in a form prescribed by 24 the director, shall be published by each county not later than 25 December 1 of each year in one or more newspapers which meet 26 the requirements of section 618.14 . Beginning with the annual 27 financial report filed by December 1, 2025, each report shall 28 include a list of bonds, notes, or other obligations issued 29 by the county during the most recently completed fiscal year, 30 and the applicable lists for other fiscal years beginning on 31 or after July 1, 2024, for which obligations remain unpaid, 32 payable from any source, including the amount of the issuance, 33 the project or purpose of the issuance, whether the issuance 34 was approved at election, eligible to be subject to a petition 35 -2- SF 569 (2) 90 md/jh/mb 2/ 62

S.F. 569 for an election, or was exempt from approval at election as 1 the result of statutory exclusions based on population of 2 the county or amount of the issuance, and identification of 3 issuances from the fiscal year or prior fiscal years related 4 to the same project or purpose. 5 Sec. 4. Section 331.422, unnumbered paragraph 1, Code 2023, 6 is amended to read as follows: 7 Subject to this section and sections 331.423 through 331.426 8 331.425 or as otherwise provided by state law, the board of 9 each county shall certify property taxes annually at its March 10 session to be levied for county purposes as follows: 11 Sec. 5. Section 331.423, Code 2023, is amended to read as 12 follows: 13 331.423 Basic levies —— maximums —— adjustments . 14 Annually, the board may certify basic levies, subject to the 15 following limits: 16 1. For general county services , : 17 a. For fiscal years beginning before July 1, 2024, three 18 dollars and fifty cents per thousand dollars of the assessed 19 value of all taxable property in the county. 20 b. For the fiscal year beginning July 1, 2024, a levy rate 21 per thousand dollars of taxable value equal to the sum of three 22 dollars and fifty cents plus the sum of the amount per thousand 23 dollars of taxable value levied for general county services 24 under section 331.426, Code 2023, for the fiscal year beginning 25 July 1, 2023. 26 c. (1) For each fiscal year beginning on or after July 1, 27 2025, subject to paragraph “d” , the greater of three dollars 28 and fifty cents per thousand dollars of assessed value used to 29 calculate taxes for the budget year and the amount determined 30 under paragraph “b” , as adjusted under subparagraph (2), if 31 applicable. 32 (2) If the total assessed value used to calculate taxes 33 for general county services for the budget year exceeds one 34 hundred three and one-fourth percent of the total assessed 35 -3- SF 569 (2) 90 md/jh/mb 3/ 62

S.F. 569 value used to calculate taxes for the current fiscal year, the 1 levy rate per thousand dollars determined under paragraph “b” , 2 as previously adjusted under this subparagraph, if applicable, 3 shall be reduced to a rate per one thousand dollars of assessed 4 value that is equal to one thousand multiplied by the quotient 5 of the current fiscal year’s actual property tax dollars 6 certified for levy under this subsection 1 divided by one 7 hundred three and one-fourth percent of the total assessed 8 value used to calculate taxes for the current fiscal year. 9 d. In addition to the limitation under paragraph “c” , 10 for fiscal years beginning on or after July 1, 2025, if the 11 county’s actual levy rate imposed under this subsection for the 12 current fiscal year is three dollars and fifty cents or less 13 per thousand dollars of assessed value and the total assessed 14 value used to calculate taxes for the budget year exceeds one 15 hundred two and one-half percent of the total assessed value 16 used to calculate taxes for the current fiscal year, the levy 17 rate imposed under this subsection for the budget year shall 18 not exceed a rate per one thousand dollars of assessed value 19 that is equal to one thousand multiplied by the quotient of the 20 current fiscal year’s actual property tax dollars certified for 21 levy under this subsection 1 divided by one hundred two and 22 one-half percent of the total assessed value used to calculate 23 taxes for the current fiscal year. 24 2. For rural county services , : 25 a. For fiscal years beginning before July 1, 2024, three 26 dollars and ninety-five cents per thousand dollars of the 27 assessed value of taxable property in the county outside of 28 incorporated city areas. 29 b. For the fiscal year beginning July 1, 2024, a levy rate 30 per thousand dollars of taxable value equal to the sum of three 31 dollars and ninety-five cents plus the sum of the amount per 32 thousand dollars of taxable value levied for rural county 33 services under section 331.426, Code 2023, for the fiscal year 34 beginning July 1, 2023. 35 -4- SF 569 (2) 90 md/jh/mb 4/ 62

S.F. 569 c. (1) For each fiscal year beginning on or after July 1, 1 2025, subject to paragraph “d” , the greater of three dollars 2 and ninety-five cents per thousand dollars of assessed value 3 used to calculate taxes for the budget year and the amount 4 determined under paragraph “b” , as adjusted under subparagraph 5 (2), if applicable. 6 (2) If the total assessed value used to calculate taxes for 7 rural county services under this subsection for the budget year 8 exceeds one hundred three and one-fourth percent of the total 9 assessed value used to calculate taxes for the current fiscal 10 year, the levy rate per thousand dollars determined under 11 paragraph “b” , as previously adjusted under this subparagraph, 12 if applicable, shall be reduced to a rate per one thousand 13 dollars of assessed value that is equal to one thousand 14 multiplied by the quotient of the current fiscal year’s actual 15 property tax dollars certified for levy under this subsection 16 2 divided by one hundred three and one-fourth percent of the 17 total assessed value used to calculate taxes for the current 18 fiscal year. 19 d. In addition to the limitation under paragraph “c” , 20 for fiscal years beginning on or after July 1, 2025, if the 21 county’s actual levy rate imposed under this subsection for 22 the current fiscal year is three dollars and ninety-five cents 23 or less per thousand dollars of assessed value and the total 24 assessed value used to calculate taxes for the budget year 25 exceeds one hundred two and one-half percent of the total 26 assessed value used to calculate taxes for the current fiscal 27 year, the levy rate imposed under this subsection for the 28 budget year shall not exceed a rate per one thousand dollars 29 of assessed value that is equal to one thousand multiplied 30 by the quotient of the current fiscal year’s actual property 31 tax dollars certified for levy under this subsection 2 divided 32 by one hundred two and one-half percent of the total assessed 33 value used to calculate taxes for the current fiscal year. 34 3. For purposes of this section: 35 -5- SF 569 (2) 90 md/jh/mb 5/ 62

S.F. 569 a. “Budget year” is the fiscal year beginning during the 1 calendar year in which a budget is certified. 2 b. “Current fiscal year” is the fiscal year ending during 3 the calendar year in which a budget for the budget year is 4 certified. 5 Sec. 6. Section 331.425, unnumbered paragraph 1, Code 2023, 6 is amended to read as follows: 7 The board may certify an addition to a levy in excess 8 of the amounts otherwise permitted under sections 331.423 , 9 and 331.424 , and 331.426 if the proposition to certify an 10 addition to a levy has been submitted at a special levy 11 election and received a favorable majority of the votes cast 12 on the proposition. A special levy election is subject to the 13 following: 14 Sec. 7. Section 331.425, Code 2023, is amended by adding the 15 following new subsection: 16 NEW SUBSECTION . 6. a. If the addition to a levy approved 17 under this section is due to unusual circumstances resulting 18 from the following, the duration of such approval at election 19 shall not exceed the following period of years: 20 (1) Unusual problems relating to major new functions 21 required by state law, three years. 22 (2) Unusual need for a new program which will provide 23 substantial benefit to county residents, if the county 24 establishes the need and the amount of necessary increased 25 cost, one year. 26 b. For an election to approve an addition to a levy for a 27 reason specified in paragraph “a” or as the result of a natural 28 disaster, the ballot shall include a statement of the major 29 reasons for the difference between the proposed basic tax rate 30 and the maximum basic tax rate, including a description of the 31 major new functions required by state law and the specific 32 new costs to the county to implement the new functions, a 33 description of the new program that will provide substantial 34 benefits to county residents and specific new costs to the 35 -6- SF 569 (2) 90 md/jh/mb 6/ 62

S.F. 569 county for the program, or the conditions and damage resulting 1 from the natural disaster that the county must remedy. 2 Sec. 8. Section 331.434, unnumbered paragraph 1, Code 2023, 3 is amended to read as follows: 4 Annually, the board of each county, subject to section 5 331.403, subsection 4 , sections 331.423 through 331.426 6 331.425 , section 331.433A , and other applicable state law, 7 shall prepare and adopt a budget, certify taxes, and provide 8 appropriations as follows: 9 Sec. 9. Section 331.435, subsection 1, Code 2023, is amended 10 to read as follows: 11 1. The board may amend the adopted county budget, subject to 12 sections 331.423 through 331.426 331.425 and other applicable 13 state law, to permit increases in any class of proposed 14 expenditures contained in the budget summary published under 15 section 331.434, subsection 3 . 16 Sec. 10. Section 331.441, subsection 2, paragraph b, 17 subparagraph (5), subparagraph divisions (a), (b), (c), (d), 18 and (e), Code 2023, are amended to read as follows: 19 (a) Six Seven hundred eighty thousand dollars in a county 20 having a population of twenty-five thousand or less. 21 (b) Seven Nine hundred fifty ten thousand dollars in a 22 county having a population of more than twenty-five thousand 23 but not more than fifty thousand. 24 (c) Nine One million one hundred seventy thousand dollars in 25 a county having a population of more than fifty thousand but 26 not more than one hundred thousand. 27 (d) One million two five hundred sixty thousand dollars in 28 a county having a population of more than one hundred thousand 29 but not more than two hundred thousand. 30 (e) One million five nine hundred fifty thousand dollars in 31 a county having a population of more than two hundred thousand. 32 Sec. 11. Section 331.441, subsection 2, paragraph c, 33 subparagraph (11), Code 2023, is amended by striking the 34 subparagraph. 35 -7- SF 569 (2) 90 md/jh/mb 7/ 62

S.F. 569 Sec. 12. Section 331.442, subsection 2, paragraph a, Code 1 2023, is amended to read as follows: 2 a. The board shall publish notice of the proposal to issue 3 the bonds, including a statement of the amount and purpose 4 of the bonds , and a statement of the estimated cost of the 5 project for which the bonds are to be issued , and an estimate 6 of the annual increase in property taxes as the result of 7 the bond issuance on a residential property with an actual 8 value of one hundred thousand dollars . The notice shall be 9 published as provided in section 331.305 with the minutes of 10 the meeting at which the board adopts a resolution to call a 11 county special election to vote upon the question of issuing 12 the bonds. The cost of the project, as published in the notice 13 pursuant to this paragraph, is an estimate and is not intended 14 to be binding on the board in later proceedings related to the 15 project. 16 Sec. 13. Section 331.442, subsection 5, paragraph a, 17 unnumbered paragraph 1, Code 2023, is amended to read as 18 follows: 19 Notwithstanding subsection 2 , a board, in lieu of calling 20 an election, may institute proceedings for the issuance of 21 bonds for a general county purpose by causing a notice of the 22 proposal to issue the bonds, including a statement of the 23 amount and purpose of the bonds, and the right to petition for 24 an election, to be published as provided in section 331.305 at 25 least ten days prior to the meeting at which it is proposed 26 to take action for the issuance of the bonds subject to the 27 following population-based limitations , adjusted and published 28 annually in January by the department of management by applying 29 the percentage change in the consumer price index for all 30 urban consumers for the most recent available twelve-month 31 period published in the federal register by the United States 32 department of labor, bureau of labor statistics : 33 Sec. 14. Section 331.442, subsection 5, paragraph a, 34 subparagraphs (1), (2), and (3), Code 2023, are amended to read 35 -8- SF 569 (2) 90 md/jh/mb 8/ 62

S.F. 569 as follows: 1 (1) In counties having a population of twenty thousand or 2 less, in an amount of not more than one hundred thirty thousand 3 dollars. 4 (2) In counties having a population of over twenty thousand 5 and not over fifty thousand, in an amount of not more than two 6 hundred sixty thousand dollars. 7 (3) In counties having a population of over fifty thousand, 8 in an amount of not more than three hundred ninety thousand 9 dollars. 10 Sec. 15. Section 331.442, subsection 5, Code 2023, is 11 amended by adding the following new paragraph: 12 NEW PARAGRAPH . 0b. Each county’s population used to 13 determine the limitations of paragraph “a” shall be determined 14 by the greater of the county’s population during the most 15 recent federal decennial census or the most recent population 16 estimate produced by the United States census bureau. 17 Sec. 16. Section 331.443, subsection 2, Code 2023, is 18 amended to read as follows: 19 2. Before the board may institute proceedings for the 20 issuance of bonds for an essential county purpose, a notice 21 of the proposed action, including a statement of the amount 22 and purposes of the bonds, an estimate of the annual increase 23 in property taxes as the result of the bond issuance on a 24 residential property with an actual value of one hundred 25 thousand dollars, and the time and place of the meeting at 26 which the board proposes to take action for the issuance of the 27 bonds, shall be published as provided in section 331.305 . At 28 the meeting, the board shall receive oral or written objections 29 from any resident or property owner of the county. After 30 all objections have been received and considered, the board, 31 at that meeting or a date to which it is adjourned, may take 32 additional action for the issuance of the bonds or abandon the 33 proposal to issue the bonds. Any resident or property owner 34 of the county may appeal the decision of the board to take 35 -9- SF 569 (2) 90 md/jh/mb 9/ 62

S.F. 569 additional action to the district court of the county, within 1 fifteen days after the additional action is taken, but the 2 additional action of the board is final and conclusive unless 3 the court finds that the board exceeded its authority. The 4 provisions of this subsection with respect to notice, hearing, 5 and appeal, are in lieu of any other law. 6 Sec. 17. REPEAL. Section 331.426, Code 2023, is repealed. 7 Sec. 18. EFFECTIVE DATE. This division of this Act takes 8 effect July 1, 2024. 9 Sec. 19. APPLICABILITY. This division of this Act applies 10 to taxes and budgets for fiscal years beginning on or after 11 July 1, 2024. 12 DIVISION II 13 CITY PROPERTY TAXES AND BUDGETS 14 Sec. 20. Section 8.6, Code 2023, is amended by adding the 15 following new subsection: 16 NEW SUBSECTION . 17. County and city bond issuance. To 17 annually prepare and file with the general assembly by December 18 1 a report specifying the updated population thresholds as 19 adjusted under section 331.442, subsection 5, and section 20 384.26, subsection 5, and detailing the use of the bond 21 issuance procedures under section 331.442, subsection 5, and 22 section 384.26, subsection 5, including the usage of such 23 procedures by counties and cities based on the population-based 24 limitations and the amount of bonds issued for each such usage. 25 Sec. 21. Section 24.48, subsection 5, Code 2023, is amended 26 by adding the following new paragraph: 27 NEW PARAGRAPH . c. For budgets for fiscal years beginning on 28 or after July 1, 2024, if the political subdivision is a city, 29 a suspension of the statutory property tax levy limitations 30 under this section shall only be approved by the state appeal 31 board in the event of a natural disaster or under the reasons 32 specified in subsection 1, paragraph “c” or “f” . 33 Sec. 22. Section 28M.5, subsection 1, Code 2023, is amended 34 to read as follows: 35 -10- SF 569 (2) 90 md/jh/mb 10/ 62

S.F. 569 1. The commission, with the approval of the board of 1 supervisors of participating counties and the city council 2 of participating cities in the chapter 28E agreement, may 3 levy annually a tax not to exceed ninety-five cents per 4 thousand dollars of the assessed value of all taxable property 5 in a regional transit district to the extent provided in 6 this section . The chapter 28E agreement may authorize the 7 commission to levy the tax at different rates within the 8 participating cities and counties in amounts sufficient to meet 9 the revenue responsibilities of such cities and counties as 10 allocated in the budget adopted by the commission. However, 11 for a city participating in a regional transit district, the 12 total of all the tax levies imposed in the city pursuant 13 to section 384.12, subsection 10 1 , and this section shall 14 not exceed the aggregate of ninety-five cents per thousand 15 dollars of the assessed value of all taxable property in the 16 participating city. 17 Sec. 23. Section 37.8, Code 2023, is amended to read as 18 follows: 19 37.8 Levy for Cost of development, operation, and 20 maintenance. 21 For the development, operation, and maintenance of a 22 building or monument constructed, purchased, or donated under 23 this chapter , a city may levy a tax not to exceed eighty-one 24 cents per thousand dollars of assessed value on all the taxable 25 property within the city, as provided in section 384.12, 26 subsection 2 utilize taxes levied under section 384.1 . 27 Sec. 24. Section 384.1, Code 2023, is amended to read as 28 follows: 29 384.1 Taxes certified. 30 1. A city may certify taxes to be levied by the county 31 on all taxable property within the city limits, for all city 32 government purposes. However, the 33 2. a. Notwithstanding subsection 3, the tax levied by 34 a city on tracts of land and improvements thereon used and 35 -11- SF 569 (2) 90 md/jh/mb 11/ 62

S.F. 569 assessed for agricultural or horticultural purposes, shall 1 not exceed three dollars and three-eighths cents per thousand 2 dollars of assessed value in any year. Improvements located 3 on such tracts of land and not used for agricultural or 4 horticultural purposes and all residential dwellings are 5 subject to the same rate of tax levied by the city on all other 6 taxable property within the city. A 7 3. a. For fiscal years beginning before July 1, 2024, a 8 city’s tax levy for the general fund shall not exceed eight 9 dollars and ten cents per thousand dollars of taxable assessed 10 value used to calculate taxes in any tax year, except for the 11 levies authorized in section 384.12 . 12 b. For the fiscal year beginning July 1, 2024, a city’s 13 tax levy for the general fund, except for levies authorized in 14 section 384.12, shall not exceed the sum of eight dollars and 15 ten cents per thousand dollars of taxable value plus the sum of 16 the following for the city, as applicable: 17 (1) The amount per thousand dollars of taxable value levied 18 by or on behalf of the city under section 384.8, Code 2023, for 19 the fiscal year beginning July 1, 2023. 20 (2) The total amount per thousand dollars of taxable value 21 levied by or on behalf of the city under section 384.12, 22 subsections 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12, 13, 15, 16, and 23 20, Code 2023, for the fiscal year beginning July 1, 2023. 24 (3) The amount per thousand dollars of taxable value levied 25 by the city under section 24.48, Code 2023, for the fiscal year 26 beginning July 1, 2023. 27 c. (1) For each fiscal year beginning on or after July 28 1, 2025, subject to paragraph “d” , a city’s tax levy for the 29 general fund, except for levies authorized in section 384.12, 30 shall not exceed in any tax year the greater of eight dollars 31 and ten cents per thousand dollars of assessed value used to 32 calculate taxes for the budget year and the amount determined 33 under paragraph “b” , as adjusted under subparagraph (2), if 34 applicable. 35 -12- SF 569 (2) 90 md/jh/mb 12/ 62

S.F. 569 (2) If the total assessed value used to calculate taxes 1 for the budget year exceeds one hundred three and one-fourth 2 percent of the total assessed value used to calculate taxes for 3 the current fiscal year, the levy rate per thousand dollars 4 determined under paragraph “b” , as previously adjusted under 5 this subparagraph, if applicable, shall be reduced to a rate 6 per one thousand dollars of assessed value that is equal to 7 one thousand multiplied by the quotient of the current fiscal 8 year’s actual property tax dollars certified for levy under 9 this section divided by one hundred three and one-fourth 10 percent of the total assessed value used to calculate taxes for 11 the current fiscal year. 12 d. In addition to the limitation under paragraph “c” , for 13 fiscal years beginning on or after July 1, 2025, if the city’s 14 actual levy rate imposed under this section for the current 15 fiscal year is eight dollars and ten cents or less per thousand 16 dollars of assessed value and the total assessed value used to 17 calculate taxes for the budget year exceeds one hundred two and 18 one-half percent of the total assessed value used to calculate 19 taxes for the current fiscal year, the levy rate imposed under 20 this section for the budget year shall not exceed a rate per 21 one thousand dollars of assessed value that is equal to one 22 thousand multiplied by the quotient of the current fiscal 23 year’s actual property tax dollars certified for levy under 24 this section divided by one hundred two and one-half percent 25 of the total assessed value used to calculate taxes for the 26 current fiscal year. 27 4. For purposes of this section: 28 a. “Budget year” is the fiscal year beginning during the 29 calendar year in which a budget is certified. 30 b. “Current fiscal year” is the fiscal year ending during 31 the calendar year in which a budget for the budget year is 32 certified. 33 Sec. 25. Section 384.12, Code 2023, is amended to read as 34 follows: 35 -13- SF 569 (2) 90 md/jh/mb 13/ 62

S.F. 569 384.12 Additional taxes. 1 A city may certify, for the general fund levy, taxes which 2 are not subject to the limit provided in section 384.1 , and 3 which are in addition to any other moneys the city may wish to 4 spend for such purposes, as follows: 5 1. A tax not to exceed thirteen and one-half cents 6 per thousand dollars of assessed value for the support of 7 instrumental or vocal musical groups, one or more organizations 8 which have tax-exempt status under section 501(c)(3) of 9 the Internal Revenue Code and are organized and operated 10 exclusively for artistic and cultural purposes, or any of these 11 purposes, subject to the following: 12 a. Upon receipt of a petition valid under the provisions of 13 section 362.4 , the council shall submit to the voters at the 14 next regular city election the question of whether a tax shall 15 be levied. 16 b. If a majority approves the levy, it may be imposed. 17 c. The levy can be eliminated by the same procedure of 18 petition and election. 19 d. A tax authorized by an election held prior to the 20 effective date of the city code may be continued until 21 eliminated by the council, or by petition and election. 22 2. A tax not to exceed eighty-one cents per thousand dollars 23 of assessed value for development, operation, and maintenance 24 of a memorial building or monument, subject to the provisions 25 of subsection 1 . 26 3. A tax not to exceed thirteen and one-half cents per 27 thousand dollars of assessed value for support of a symphony 28 orchestra, subject to the provisions of subsection 1 . 29 4. A tax not to exceed twenty-seven cents per thousand 30 dollars of assessed value for the operation of cultural and 31 scientific facilities, subject to the provisions of subsection 32 1 , except that the question may be submitted on the council’s 33 own motion. 34 5. A tax to aid in the construction of a county bridge, 35 -14- SF 569 (2) 90 md/jh/mb 14/ 62

S.F. 569 subject to the provisions of subsection 1 , except that the 1 question must be submitted at a special election. The expense 2 of a special election under this subsection must be paid by the 3 county. The notice of the special election must include full 4 details of the proposal, including the location of the proposed 5 bridge, the rate of tax to be levied, and all other conditions. 6 6. A tax to aid a company incorporated under the laws of 7 this state in the construction of a highway or combination 8 bridge across any navigable boundary river of this state, 9 commencing or terminating in the city and suitable for use 10 as highway, or for both highway and railway purposes. This 11 tax levy is subject to the provisions of subsections 1 and 5 . 12 The levy is limited to one dollar and thirty-five cents per 13 thousand dollars of the assessed value of taxable property in 14 the city. The estimated cost of the bridge must be at least 15 ten thousand dollars, and the city aid may not exceed one-half 16 of the estimated cost. The notice of the special election 17 must include the name of the corporation to be aided, and all 18 conditions required of the corporation. Tax moneys received 19 for this purpose may not be paid over by the county treasurer 20 until the city has filed a statement that the corporation has 21 complied with all conditions. 22 7. If a tax has been voted for aid of a bridge under 23 subsection 6 , a further tax may be voted for the purpose of 24 purchasing the bridge, subject to the provisions of subsection 25 1 . The levy under this subsection is limited to three dollars 26 and thirty-seven and one-half cents per thousand dollars of the 27 assessed value of the taxable property in the city, payable in 28 not less than ten annual installments. 29 8. A tax for the purpose of carrying out the terms of a 30 contract for the use of a bridge by a city situated on a river 31 over which a bridge has been built. The tax may not exceed 32 sixty-seven and one-half cents per thousand dollars of assessed 33 value each year. 34 9. A tax for aid to a public transportation company, 35 -15- SF 569 (2) 90 md/jh/mb 15/ 62

S.F. 569 subject to the procedure provided in subsection 1 , except the 1 question must be submitted at a special election. The levy is 2 limited to three and three-eighths cents per thousand dollars 3 of assessed value. In addition to any other conditions the 4 following requirements must be met before moneys received for 5 this purpose may be paid over by the county treasurer: 6 a. The public transportation company shall provide the city 7 with copies of state and federal income tax returns for the 8 five years preceding the year for which payment is contemplated 9 or for such lesser period of time as the company has been in 10 operation. 11 b. The city shall, in any given year, be authorized to pay 12 over only such sums as will yield not to exceed two percent 13 of the public transportation company’s investment as the same 14 is valued in its tax depreciation schedule, provided that 15 corporate profits and losses for the five preceding years or 16 for such lesser period of time as the company has been in 17 operation shall not average in excess of a two percent net 18 return. Taxes levied under this subsection may not be used to 19 subsidize losses incurred prior to the election required by 20 this subsection . 21 10. 1. A tax for the operation and maintenance of a 22 municipal transit system or for operation and maintenance of a 23 regional transit district, and for the creation of a reserve 24 fund for the system or district, in an amount not to exceed 25 ninety-five cents per thousand dollars of assessed value each 26 year, when the revenues from the transit system or district are 27 insufficient for such purposes. 28 11. If a city has entered into a lease of a building or 29 complex of buildings to be operated as a civic center, a tax 30 sufficient to pay the installments of rent and for maintenance, 31 insurance and taxes not included in the lease rental payments. 32 12. A tax not to exceed thirteen and one-half cents per 33 thousand dollars of assessed value each year for operating and 34 maintaining a civic center owned by a city. 35 -16- SF 569 (2) 90 md/jh/mb 16/ 62

S.F. 569 13. A tax not to exceed six and three-fourths cents per 1 thousand dollars of assessed value for planning a sanitary 2 disposal project. 3 14. 2. A tax not to exceed twenty-seven cents per thousand 4 dollars of assessed value each year for an aviation authority 5 as provided in section 330A.15 . 6 15. A tax not to exceed six and three-fourths cents per 7 thousand dollars of assessed value each year for a levee 8 improvement fund in special charter cities as provided in 9 section 420.155 . 10 16. A tax not to exceed twenty and one-half cents per 11 thousand dollars of assessed value each year to maintain an 12 institution received by gift or devise, subject to an election 13 as required under subsection 1 . 14 17. 3. A tax to pay the premium costs on tort liability 15 insurance, property insurance, and any other insurance that 16 may be necessary in the operation of the city, the costs of a 17 self-insurance program, the costs of a local government risk 18 pool and amounts payable under any insurance agreements to 19 provide or procure such insurance, self-insurance program, or 20 local government risk pool. 21 18. A tax to fund an emergency medical services district 22 under chapter 357G . 23 19. 4. A tax that exceeds any tax levy limit within this 24 chapter , provided the question has been submitted at a special 25 levy election and received a simple majority of the votes cast 26 on the proposition to authorize the enumerated levy limit to be 27 exceeded for the proposed budget year. 28 a. The election may be held as specified in this subsection 29 if notice is given by the city council, not later than 30 forty-six days before the first Tuesday in March, to the county 31 commissioner of elections that the election is to be held. 32 b. An election under this subsection shall be held on 33 the first Tuesday in March and be conducted by the county 34 commissioner of elections in accordance with the law. 35 -17- SF 569 (2) 90 md/jh/mb 17/ 62