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House File 444 - IntroducedA Bill ForAn Act 1relating to township fire stations by authorizing the
2use of certain property taxes approved at election for the
3payment of anticipatory bonds.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 359.45, Code 2021, is amended to read as
2follows:
3359.45 Anticipatory bonds.
41. Townships may anticipate the collection of taxes
5authorized by section 359.43 and for such purposes may direct
6the county board of supervisors to issue bonds under sections
7331.441 to 331.449 relating to essential county purpose bonds
8except that the bonds are payable only from tax levies on
9property subject to the levy under section 359.43 and the levy
10under subsection 2, if applicable and authorized at election.
112. a. In addition to the payment of the bonds issued
12pursuant to subsection 1 with taxes collected resulting from
13the levies under section 359.43, such bonds shall be payable
14from the tax levy under this subsection if the bonds are issued
15for the purpose of funding the construction or acquisition,
16including a lease with purchase option, of a fire station to be
17used to provide the services under section 359.42, and if the
18levy is approved at election.
19b. Upon petition of twenty-five percent of the resident
20eligible electors, excluding those areas of the township
21within corporate boundaries of a city, the board of township
22trustees shall submit to the applicable voters of the township
23the question of whether to authorize the imposition of the
24levy under this subsection for the payment of bonds described
25in paragraph “a”. The county commissioner shall conduct the
26election pursuant to the applicable provisions of chapters 39
27through 53 and certify the result to the trustees. The ballot
28shall set out the reason for the tax, the amount needed, and
29the duration of the proposed tax.
30c. The proposition is adopted if a majority of those
31voting on the proposition at the election approves it. If the
32proposition is approved at election, the township trustees may
33impose the levy at a rate necessary to pay the bonds described
34in paragraph “a”, but not to exceed thirty-nine and one-fourth
35cents per one thousand dollars of assessed value, and for
-1-1a period not to exceed ten years beginning with the fiscal
2year beginning July 1 following the election at which the
3proposition was approved. The proposition is not affected by a
4change in the boundaries of the township.
5d. (1) Following expiration of the authority to impose
6the levy under this subsection, authority to reimpose the levy
7requires approval in accordance with this subsection.
8(2) Following expiration of the authority to impose the levy
9under this subsection, the operational cost and maintenance
10of the fire station shall be paid using funds from the levies
11authorized under section 359.43.
12EXPLANATION
13The inclusion of this explanation does not constitute agreement with
14the explanation’s substance by the members of the general assembly.
15Code section 359.45 authorizes townships to anticipate the
16collection of taxes authorized by Code section 359.43 (levies
17for fire protection service and emergency medical service) and
18for such purposes may direct the county board of supervisors to
19issue bonds under provisions for essential county purpose bonds
20payable only from tax levies under Code section 359.43.
21This bill provides that, in addition to those levies under
22Code section 359.43, such bonds shall be payable from the tax
23levy established in the bill if the bonds are issued for the
24purpose of funding the construction or acquisition, including
25a lease with purchase option, of a fire station to be used to
26provide the fire protection and emergency medical services for
27the township, and if the levy is approved at election.
28Upon petition of 25 percent of the resident eligible
29electors, excluding those areas of the township within
30corporate boundaries of a city, the board of township trustees
31shall submit to the applicable voters of the township the
32question of whether to authorize the imposition of the levy
33under the bill. The ballot is required to set out the reason
34for the tax, the amount needed, and the duration of the
35proposed tax. The proposition is adopted if a majority of
-2-1those voting on the proposition at the election approves it.
2An approved levy may be imposed at a rate necessary to pay the
3applicable bonds, but not to exceed 39 and one-fourth cents
4per $1,000 of assessed value, and for a period not to exceed
510 years. Following expiration of the authority to impose
6the levy, authority to reimpose the levy requires approval in
7accordance with the bill.
8The bill also provides that following expiration of
9the authority to impose the levy, the operational cost and
10maintenance of the fire station shall be paid using funds from
11the levies authorized under Code section 359.43.
12By operation of law, the changes the bill makes to the
13township services provisions apply to a county that has, by
14resolution under Code section 331.385, assumed the exercise
15of the powers and duties of township trustees relating to
16fire protection service and emergency medical service for any
17township located in the unincorporated area of the county.
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2use of certain property taxes approved at election for the
3payment of anticipatory bonds.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 359.45, Code 2021, is amended to read as
2follows:
3359.45 Anticipatory bonds.
41. Townships may anticipate the collection of taxes
5authorized by section 359.43 and for such purposes may direct
6the county board of supervisors to issue bonds under sections
7331.441 to 331.449 relating to essential county purpose bonds
8except that the bonds are payable only from tax levies on
9property subject to the levy under section 359.43 and the levy
10under subsection 2, if applicable and authorized at election.
112. a. In addition to the payment of the bonds issued
12pursuant to subsection 1 with taxes collected resulting from
13the levies under section 359.43, such bonds shall be payable
14from the tax levy under this subsection if the bonds are issued
15for the purpose of funding the construction or acquisition,
16including a lease with purchase option, of a fire station to be
17used to provide the services under section 359.42, and if the
18levy is approved at election.
19b. Upon petition of twenty-five percent of the resident
20eligible electors, excluding those areas of the township
21within corporate boundaries of a city, the board of township
22trustees shall submit to the applicable voters of the township
23the question of whether to authorize the imposition of the
24levy under this subsection for the payment of bonds described
25in paragraph “a”. The county commissioner shall conduct the
26election pursuant to the applicable provisions of chapters 39
27through 53 and certify the result to the trustees. The ballot
28shall set out the reason for the tax, the amount needed, and
29the duration of the proposed tax.
30c. The proposition is adopted if a majority of those
31voting on the proposition at the election approves it. If the
32proposition is approved at election, the township trustees may
33impose the levy at a rate necessary to pay the bonds described
34in paragraph “a”, but not to exceed thirty-nine and one-fourth
35cents per one thousand dollars of assessed value, and for
-1-1a period not to exceed ten years beginning with the fiscal
2year beginning July 1 following the election at which the
3proposition was approved. The proposition is not affected by a
4change in the boundaries of the township.
5d. (1) Following expiration of the authority to impose
6the levy under this subsection, authority to reimpose the levy
7requires approval in accordance with this subsection.
8(2) Following expiration of the authority to impose the levy
9under this subsection, the operational cost and maintenance
10of the fire station shall be paid using funds from the levies
11authorized under section 359.43.
12EXPLANATION
13The inclusion of this explanation does not constitute agreement with
14the explanation’s substance by the members of the general assembly.
15Code section 359.45 authorizes townships to anticipate the
16collection of taxes authorized by Code section 359.43 (levies
17for fire protection service and emergency medical service) and
18for such purposes may direct the county board of supervisors to
19issue bonds under provisions for essential county purpose bonds
20payable only from tax levies under Code section 359.43.
21This bill provides that, in addition to those levies under
22Code section 359.43, such bonds shall be payable from the tax
23levy established in the bill if the bonds are issued for the
24purpose of funding the construction or acquisition, including
25a lease with purchase option, of a fire station to be used to
26provide the fire protection and emergency medical services for
27the township, and if the levy is approved at election.
28Upon petition of 25 percent of the resident eligible
29electors, excluding those areas of the township within
30corporate boundaries of a city, the board of township trustees
31shall submit to the applicable voters of the township the
32question of whether to authorize the imposition of the levy
33under the bill. The ballot is required to set out the reason
34for the tax, the amount needed, and the duration of the
35proposed tax. The proposition is adopted if a majority of
-2-1those voting on the proposition at the election approves it.
2An approved levy may be imposed at a rate necessary to pay the
3applicable bonds, but not to exceed 39 and one-fourth cents
4per $1,000 of assessed value, and for a period not to exceed
510 years. Following expiration of the authority to impose
6the levy, authority to reimpose the levy requires approval in
7accordance with the bill.
8The bill also provides that following expiration of
9the authority to impose the levy, the operational cost and
10maintenance of the fire station shall be paid using funds from
11the levies authorized under Code section 359.43.
12By operation of law, the changes the bill makes to the
13township services provisions apply to a county that has, by
14resolution under Code section 331.385, assumed the exercise
15of the powers and duties of township trustees relating to
16fire protection service and emergency medical service for any
17township located in the unincorporated area of the county.
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