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House File 562 - IntroducedA Bill ForAn Act 1relating to funding emergency medical services by
2modifying provisions relating to city emergency medical
3services districts, benefited emergency medical services
4districts, and optional taxes for emergency medical
5services.
6BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2EMERGENCY MEDICAL SERVICES DISTRICTS
3 Section 1. Section 357F.8, Code 2021, is amended to read as
4follows:
5357F.8 Election on proposed levy and candidates for trustees.
61. When a preliminary plat has been approved by the board,
7an election shall be held within the district within sixty days
8to approve or disapprove the levy of a an initial tax of not
9more than one dollar per thousand dollars of assessed value
10on all the taxable property within the district and to choose
11candidates for the offices of trustees of the district. The
12ballot shall set out the reason for the tax and the amount
13needed. The tax shall be set to raise only the amount needed.
14Notice of the election, including the time and place of holding
15the election, shall be given as provided in section 357F.4.
16The vote shall be by ballot which shall state clearly the
17proposition to be voted upon and any registered voter residing
18within the district at the time of the election may vote. It
19is not mandatory for the county commissioner of elections
20to conduct elections held pursuant to this chapter, but the
21elections shall be conducted in accordance with chapter 49
22where not in conflict with this chapter. Judges shall be
23appointed to serve without pay by the board from among the
24registered voters of the district to be in charge of the
25election. The proposition is approved if sixty percent of
26those voting on the proposition vote in favor of it.
272. a. If the tax authorized under subsection 1 is
28insufficient to provide the services authorized under this
29chapter, the trustees may levy an additional annual tax, at
30a rate necessary to provide the authorized services, if such
31authority for an additional tax is approved at election held
32separately and after the election held under subsection 1.
33b. By resolution, the trustees may submit to the registered
34voters of the district the proposition of levying the
35additional annual tax according to the election procedures
-1-1under subsection 1.
2c. (1) After adoption of the resolution under paragraph
3“b”, the board of trustees shall coordinate efforts with
4the local emergency medical services agencies to establish
5a district advisory council to assist in researching and
6assessing the service needs of the district and guiding
7implementation of services in the district within a council
8structure and in the manner provided in the most recently
9updated Iowa emergency medical services system standards.
10(2) The advisory council established under subparagraph (1)
11shall recommend to the board of trustees an amount of funding
12to be specified on the ballot for the election held under this
13subsection 2 and shall annually assess and review the emergency
14medical services needs of the district and shall include the
15results of such review and assessment in an annual report
16filed with the board of trustees. The annual report shall be
17publicly available upon filing with the board of trustees.
18The board of trustees shall receive public comment regarding
19the report at one or more meetings of the board of trustees.
20Any meeting of the board of trustees at which public comment
21on the annual report is heard shall be at least fourteen days
22following the date the annual report is filed with the board
23of trustees.
24d. The proposition is adopted if a majority of those
25voting on the proposition at the election approves it. If
26the proposition is approved at election, the trustees may
27impose the additional annual tax beginning with the fiscal
28year beginning July 1 following the election at which the
29proposition was approved. The proposition is not affected by a
30change in the boundaries of the district.
31e. Discontinuance of the authority to impose an additional
32tax under this chapter shall be by petition and election.
33Upon petition of twenty-five percent of the resident eligible
34electors, the board shall submit to the voters of the district
35the question of whether to discontinue the authority to impose
-2-1the additional tax according to the election procedures under
2subsection 1. If a majority of those voting on the question
3of discontinuance of the trustees’ authority to impose the
4tax favors discontinuance, the trustees shall not impose the
5additional tax for any fiscal year beginning after the election
6approving the discontinuance, unless imposition is subsequently
7again authorized at election. Following discontinuance of the
8authority to impose the additional tax, authority to reimpose
9the additional tax requires approval in accordance with this
10subsection.
11 Sec. 2. Section 357F.10, Code 2021, is amended to read as
12follows:
13357F.10 Trustees’ powers.
14The trustees may purchase, own, rent, or maintain emergency
15medical services apparatus or equipment within the state or
16outside the territorial jurisdiction and boundary limits of
17this state, provide housing for such apparatus and equipment,
18provide emergency medical service and facilities, and may
19certify for levy an annual tax taxes as provided in section
20357F.8. The trustees may purchase material, employ emergency
21medical service and other personnel, and may perform all other
22acts necessary to properly maintain and operate the district.
23The trustees may contract with any city or county or public or
24private agency under chapter 28E for the purpose of providing
25emergency medical services under this chapter. The trustees
26are allowed necessary expenses in the discharge of their
27duties, but they shall not receive a salary.
28 Sec. 3. Section 357F.11, Code 2021, is amended to read as
29follows:
30357F.11 Bonds in anticipation of revenue.
31A district may anticipate the collection of taxes by the
32levy authorized in this chapter, and to carry out the purposes
33of this chapter may issue bonds payable in not more than ten
34equal installments with the rate of interest not exceeding
35that permitted by chapter 74A. An indebtedness shall not be
-3-1incurred under this chapter until authorized by an election.
2The election shall be held and notice given in the same
3manner as provided in section 357F.8, and the same a sixty
4percent vote shall be necessary to authorize indebtedness.
5Both propositions may be submitted to the voters at the same
6election.
7 Sec. 4. Section 357G.8, Code 2021, is amended to read as
8follows:
9357G.8 Election on proposed levy and candidates for trustees.
101. When a preliminary plat has been approved by the council,
11an election shall be held within the district within sixty
12days to approve or disapprove the levy of a an initial tax
13of not more than one dollar per thousand dollars of assessed
14value on all the taxable property within the district and
15to choose candidates for the offices of trustees of the
16district. The ballot shall set out the reason for the tax and
17the amount needed. The tax shall be set to raise only the
18amount needed. Notice of the election, including the time and
19place of holding the election, shall be given as provided in
20section 357G.4. The vote shall be by ballot which shall state
21clearly the proposition to be voted upon and any registered
22voter residing within the district at the time of the election
23may vote. It is not mandatory for the county commissioner of
24elections to conduct elections held pursuant to this chapter,
25but the elections shall be conducted in accordance with chapter
2649 where not in conflict with this chapter. Judges shall
27be appointed to serve without pay by the council from among
28the registered voters of the district to be in charge of the
29election. The proposition is approved if sixty percent of
30those voting on the proposition vote in favor of it.
312. a. If the tax authorized under subsection 1 is
32insufficient to provide the services authorized under this
33chapter, the trustees may levy an additional annual tax, at
34a rate necessary to provide the authorized services, if such
35authority for an additional tax is approved at election held
-4-1separately and after the election held under subsection 1.
2b. By resolution, the trustees may submit to the registered
3voters of the district the proposition of levying the
4additional annual tax according to the election procedures
5under subsection 1.
6c. (1) After adoption of the resolution under paragraph
7“b”, the board of trustees shall coordinate efforts with
8the local emergency medical services agencies to establish
9a district advisory council to assist in researching and
10assessing the service needs of the district and guiding
11implementation of services in the district within a council
12structure and in the manner provided in the most recently
13updated Iowa emergency medical services system standards.
14(2) The district advisory council established under
15subparagraph (1) shall recommend to the board of trustees
16an amount of funding to be specified on the ballot for the
17election held under this subsection 2 and shall annually assess
18and review the emergency medical services needs of the district
19and shall include the results of such review and assessment
20in an annual report filed with the board of trustees. The
21annual report shall be publicly available upon filing with the
22board of trustees. The board of trustees shall receive public
23comment regarding the report at one or more meetings of the
24board of trustees. Any meeting of the board of trustees at
25which public comment on the annual report is heard shall be at
26least fourteen days following the date the annual report is
27filed with the board of trustees.
28d. The proposition is adopted if a majority of those
29voting on the proposition at the election approves it. If
30the proposition is approved at election, the trustees may
31impose the additional annual tax beginning with the fiscal
32year beginning July 1 following the election at which the
33proposition was approved. The proposition is not affected by a
34change in the boundaries of the district.
35e. Discontinuance of the authority to impose an additional
-5-1tax under this chapter shall be by petition and election.
2Upon petition of twenty-five percent of the resident eligible
3electors, the board shall submit to the voters of the district
4the question of whether to discontinue the authority to impose
5the additional tax according to the election procedures under
6subsection 1. If a majority of those voting on the question
7of discontinuance of the trustees’ authority to impose the
8tax favors discontinuance, the trustees shall not impose the
9additional tax for any fiscal year beginning after the election
10approving the discontinuance, unless imposition is subsequently
11again authorized at election. Following discontinuance of the
12authority to impose the additional tax, authority to reimpose
13the additional tax requires approval in accordance with this
14subsection.
15 Sec. 5. Section 357G.10, Code 2021, is amended to read as
16follows:
17357G.10 Trustees’ powers.
18The trustees may purchase, own, rent, or maintain emergency
19medical services apparatus or equipment within the state or
20outside the territorial jurisdiction and boundary limits of
21this state, provide housing for such apparatus and equipment,
22provide emergency medical service and facilities, and may
23certify for levy an annual tax taxes as provided in section
24357G.8. The trustees may purchase material, employ emergency
25medical service and other personnel, and may perform all other
26acts necessary to properly maintain and operate the district.
27The trustees may contract with any other city or county or
28public or private agency under chapter 28E for the purpose of
29providing emergency medical services under this chapter. The
30trustees are allowed necessary expenses in the discharge of
31their duties, but they shall not receive a salary.
32 Sec. 6. Section 357G.11, Code 2021, is amended to read as
33follows:
34357G.11 Bonds in anticipation of revenue.
35A district may anticipate the collection of taxes by the
-6-1levy authorized in this chapter, and to carry out the purposes
2of this chapter may issue bonds payable in not more than ten
3equal installments with the rate of interest not exceeding
4that permitted by chapter 74A. An indebtedness shall not be
5incurred under this chapter until authorized by an election.
6The election shall be held and notice given in the same
7manner as provided in section 357G.8, and the same a sixty
8percent vote shall be necessary to authorize indebtedness.
9Both propositions may be submitted to the voters at the same
10election.
11DIVISION II
12OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES
13 Sec. 7. Section 422D.1, Code 2021, is amended to read as
14follows:
15422D.1 Authorization — election — imposition and repeal —
16use of revenues.
171. a. A Upon adoption of a resolution declaring emergency
18medical services to be an essential county service under
19subsection 1A, and subject to the limitations of this chapter,
20a county board of supervisors may offer for voter approval
21the authorization to impose any of the following taxes or a
22combination of the following taxes:
23(1) Local option income surtax.
24(2) An ad valorem property tax.
25b. Revenues generated from these taxes shall be used for
26emergency medical services as provided in section 422D.6.
271A. a. To be effective, the resolution declaring emergency
28medical services to be an essential service shall be considered
29and voted on for approval at two meetings of the board prior to
30the meeting at which the resolution is to be finally approved
31by a majority of the board by recorded vote, as defined in
32section 331.101. Notice of the first meeting of the board
33at which the resolution is considered and voted on shall be
34published not less than sixty days prior to the date of the
35meeting in one or more newspapers that meet the requirements
-7-1of section 618.14. The board shall not suspend or waive the
2requirements for approval of the resolution or approval of the
3imposition of a tax under this chapter.
4b. Each county for which a resolution has been adopted
5under this subsection shall coordinate efforts with the local
6emergency medical services agencies to establish a county
7emergency medical services system advisory council to assist
8in researching and assessing the service needs of the county
9and guiding implementation of services in the county within
10a council structure and in the manner provided in the most
11recently updated Iowa emergency medical services system
12standards.
13c. The county emergency medical services system advisory
14council established under paragraph “b” shall recommend to the
15board of supervisors an amount of funding to be specified on
16the ballot under section 422D.5, and if one or more of the
17taxes are approved at election, shall annually assess and
18review the emergency medical services needs of the county, and
19shall include the results of such review and assessment in an
20annual report filed with the board of supervisors. The annual
21report shall be publicly available upon filing with the board
22of supervisors. The board of supervisors shall receive public
23comment regarding the report at one or more meetings of the
24board of supervisors. Any meeting of the board of supervisors
25at which public comment on the annual report is heard shall be
26at least fourteen days following the date the annual report is
27filed with the board of supervisors.
28d. A resolution declaring emergency medical services to be
29an essential service shall be deemed void if the proposition
30to impose the taxes fails at election or if discontinuance of
31the authority to impose the tax is approved at election under
32subsection 4.
332. a. The taxes for emergency medical services shall only
34be imposed after an election at which a majority of those
35voting on the question of imposing the tax or combination of
-8-1taxes specified in subsection 1, paragraph “a”, subparagraph
2(1) or (2), vote in favor of the question. However, the tax
3or combination of taxes specified in subsection 1 shall not
4be imposed on property within or on residents of a benefited
5emergency medical services district under chapter 357F. The
6question of imposing the tax or combination of the taxes may
7be submitted at the regular city election, a special election,
8or the general election. Notice of the question shall be
9provided by publication at least sixty days before the time of
10the election and shall identify the tax or combination of taxes
11and the rate or rates, as applicable. If a majority of those
12voting on the question approve the imposition of the tax or
13combination of taxes, the tax or combination of taxes shall may
14 be imposed as follows:
15(1) A local option income surtax shall may be imposed for
16tax years beginning on or after January 1 of the fiscal year in
17which the favorable election was held following the date the
18ordinance is filed with the director of revenue under section
19422D.3, subsection 3.
20(2) An ad valorem property tax shall may be imposed for the
21 property taxes due and payable in fiscal year years beginning
22after the fiscal year in which the election was held.
23b. Before a county imposes an income surtax as specified
24in subsection 1, paragraph “a”, subparagraph (1), a benefited
25emergency medical services district in the county shall be
26dissolved, and the county shall be liable for the outstanding
27obligations of the benefited district. If the benefited
28district extends into more than one county, the county imposing
29the income surtax shall be liable for only that portion of the
30obligations relating to the portion of the benefited district
31in the county.
323. Revenues received by the county from the taxes imposed
33under this chapter shall be deposited into the emergency
34medical services trust fund created pursuant to section 422D.6
35and shall be used as provided in that section.
-9- 14. Any tax or combination of taxes imposed shall be for a
2maximum period of five years Discontinuance of the authority
3to impose a tax under this chapter shall be by petition and
4election. Upon receipt of a valid petition as provided in
5section 331.306, the board of supervisors shall direct the
6county commissioner of elections to submit to the voters of the
7county the question of whether to discontinue the authority
8to impose one or more of the taxes under this chapter. If a
9majority of those voting on the question of discontinuance of
10the board’s authority to impose the tax favors discontinuance,
11the board shall not impose the property tax for any fiscal
12year beginning after the election approving the discontinuance
13and shall not impose the income surtax for any tax year
14beginning after the election approving the discontinuance
15unless imposition is subsequently again authorized at election.
16Following discontinuance of the authority to impose the taxes
17under this chapter, authority to reimpose the taxes requires
18approval in accordance with this section.
19 Sec. 8. Section 422D.3, subsection 1, Code 2021, is amended
20to read as follows:
211. A local income surtax shall may be imposed for tax years
22beginning on or after January 1 of the fiscal year in which
23the favorable election was held for tax years beginning on or
24after January 1 following the date the ordinance is filed with
25the director of revenue under subsection 3, and is repealed as
26provided in section 422D.1, subsection 4, as of December 31 for
27tax years beginning after December 31.
28 Sec. 9. Section 422D.5, Code 2021, is amended to read as
29follows:
30422D.5 Property tax levy.
31A county may levy an emergency medical services tax at
32the rate set by the board of supervisors and approved at the
33election as provided in section 422D.1, on all taxable property
34in the county for fiscal years beginning with property taxes
35due and payable in the fiscal year beginning after the fiscal
-10-1year in which the favorable election was held. The reason
2for imposing the tax and the amount needed, as determined by
3the board of supervisors after recommendation of the county
4emergency medical services system advisory council, shall be
5set out on the ballot. The rate shall be set so as to raise
6only the amount needed. The authority to impose the levy is
7repealed for subsequent fiscal years may be discontinued as
8provided in section 422D.1, subsection 4.
9 Sec. 10. Section 422D.6, subsection 1, Code 2021, is amended
10to read as follows:
111. A county authorized to impose a tax under this chapter
12shall establish an emergency medical services trust fund
13into which revenues received from the taxes imposed shall
14be deposited. Moneys in the trust fund shall be used for
15emergency medical services. In addition, moneys in the
16fund may be used for the purpose of matching federal or
17state funds for education and training related to emergency
18medical services. Moneys remaining in the fund following
19discontinuance of the authority to impose the taxes as provided
20in section 422D.1, subsection 4, shall remain in the fund and
21may be expended for the purposes specified in this section.
22 Sec. 11. IMPLEMENTATION. This division of this Act shall
23not affect the imposition and collection of taxes under chapter
24422D in effect on July 1, 2021, and such taxes shall continue
25to be imposed and administered until the period of authority to
26impose such taxes in effect immediately prior to July 1, 2021,
27expires.
28EXPLANATION
29The inclusion of this explanation does not constitute agreement with
30the explanation’s substance by the members of the general assembly.
31This bill relates to funding emergency medical services.
32A benefited emergency medical services district established
33by a county board of supervisors under Code chapter 357F
34authorizes the district trustees to levy a tax of not more than
35$1 per $1,000 of assessed value on all the taxable property
-11-1within the district. Division I of the bill provides that
2if the $1 per $1,000 tax levy is insufficient to provide the
3district’s services, the trustees may levy an additional annual
4tax, at a rate necessary to provide the authorized services, if
5such authority is approved at election by a majority of those
6voting on the proposition at a separate election. In addition,
7after adoption of the resolution to submit the proposition
8to the electors, the district must coordinate efforts with
9the local emergency medical services agencies to establish a
10district advisory council to recommend an amount of taxes to be
11raised and included on the ballot and to assist in researching
12and assessing the service needs of the district and guiding
13implementation of services. The bill establishes annual
14emergency medical service assessment and reporting requirements
15for each district advisory council. Discontinuance of the
16authority to impose the additional tax under the bill must be
17by petition and election of the resident eligible electors.
18A city emergency medical services district established
19by a city council under Code chapter 357G authorizes the
20district trustees to levy a tax of not more than $1 per $1,000
21of assessed value on all the taxable property within the
22district. Division I of the bill provides that if the $1 per
23$1,000 tax levy is insufficient to provide the district’s
24services, the trustees may levy an additional annual tax,
25at a rate necessary to provide the authorized services, if
26such authority is approved at election by a majority of those
27voting on the proposition at a separate election. In addition,
28after adoption of the resolution to submit the proposition
29to the electors, the district must coordinate efforts with
30the local emergency medical services agencies to establish a
31district advisory council to recommend an amount of taxes to be
32raised and included on the ballot and to assist in researching
33and assessing the service needs of the district and guiding
34implementation of services. The bill establishes annual
35emergency medical service assessment and reporting requirements
-12-1for each district advisory council. Discontinuance of the
2authority to impose the additional tax under the bill must be
3by petition and election of the resident eligible electors.
4Code chapter 422D authorizes counties to impose a property
5tax levy, an income surtax, or a combination of both taxes
6within the county, excluding those areas within a benefited
7emergency medical services district under Code chapter 357F,
8to be used for emergency medical services, if the taxes are
9approved at election.
10Division II of the bill establishes a requirement for
11counties, prior to seeking approval from the voters to impose
12the taxes, to adopt a resolution declaring emergency medical
13services to be an essential service within the county. The
14bill establishes the procedural requirement for adoption of the
15resolution and provides that the requirements for approval of
16the resolution or approval of the imposition of a tax shall not
17be suspended or waived by the board.
18In addition, each county for which such a resolution has
19been adopted shall coordinate efforts with the local emergency
20medical services agencies to establish a county emergency
21medical services system advisory council to recommend an amount
22of taxes to be raised and included on the ballot and assist
23in researching and assessing the service needs of the county
24and guiding implementation of services in the county. The
25bill establishes annual emergency medical service assessment
26and reporting requirements for each county emergency medical
27services system advisory council.
28Code chapter 422D currently provides that imposition of the
29taxes or combination of taxes is for a maximum period of five
30years. The bill removes the five-year limitation and provides
31that discontinuance of the county’s authority to impose the
32taxes is required to be by petition of eligible electors and
33election. The bill also specifies that a county may not impose
34the taxes for any fiscal year or tax year, as applicable,
35beginning after the election approving the discontinuance of
-13-1authority unless subsequently again approved for imposition.
2Following discontinuance of authority, authority to reimpose
3the taxes requires approval in accordance with Code section
4422D.1, as amended in the bill.
5The bill amends provisions regarding the permissible years
6for which imposition of the approved taxes may begin.
7Division II of the bill does not affect the imposition
8and collection of taxes under Code chapter 422D in effect on
9July 1, 2021, and such taxes shall continue to be imposed and
10administered until the period of authority to impose such taxes
11in effect immediately prior to July 1, 2021, expires.
-14-md/jh
2modifying provisions relating to city emergency medical
3services districts, benefited emergency medical services
4districts, and optional taxes for emergency medical
5services.
6BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2EMERGENCY MEDICAL SERVICES DISTRICTS
3 Section 1. Section 357F.8, Code 2021, is amended to read as
4follows:
5357F.8 Election on proposed levy and candidates for trustees.
61. When a preliminary plat has been approved by the board,
7an election shall be held within the district within sixty days
8to approve or disapprove the levy of a an initial tax of not
9more than one dollar per thousand dollars of assessed value
10on all the taxable property within the district and to choose
11candidates for the offices of trustees of the district. The
12ballot shall set out the reason for the tax and the amount
13needed. The tax shall be set to raise only the amount needed.
14Notice of the election, including the time and place of holding
15the election, shall be given as provided in section 357F.4.
16The vote shall be by ballot which shall state clearly the
17proposition to be voted upon and any registered voter residing
18within the district at the time of the election may vote. It
19is not mandatory for the county commissioner of elections
20to conduct elections held pursuant to this chapter, but the
21elections shall be conducted in accordance with chapter 49
22where not in conflict with this chapter. Judges shall be
23appointed to serve without pay by the board from among the
24registered voters of the district to be in charge of the
25election. The proposition is approved if sixty percent of
26those voting on the proposition vote in favor of it.
272. a. If the tax authorized under subsection 1 is
28insufficient to provide the services authorized under this
29chapter, the trustees may levy an additional annual tax, at
30a rate necessary to provide the authorized services, if such
31authority for an additional tax is approved at election held
32separately and after the election held under subsection 1.
33b. By resolution, the trustees may submit to the registered
34voters of the district the proposition of levying the
35additional annual tax according to the election procedures
-1-1under subsection 1.
2c. (1) After adoption of the resolution under paragraph
3“b”, the board of trustees shall coordinate efforts with
4the local emergency medical services agencies to establish
5a district advisory council to assist in researching and
6assessing the service needs of the district and guiding
7implementation of services in the district within a council
8structure and in the manner provided in the most recently
9updated Iowa emergency medical services system standards.
10(2) The advisory council established under subparagraph (1)
11shall recommend to the board of trustees an amount of funding
12to be specified on the ballot for the election held under this
13subsection 2 and shall annually assess and review the emergency
14medical services needs of the district and shall include the
15results of such review and assessment in an annual report
16filed with the board of trustees. The annual report shall be
17publicly available upon filing with the board of trustees.
18The board of trustees shall receive public comment regarding
19the report at one or more meetings of the board of trustees.
20Any meeting of the board of trustees at which public comment
21on the annual report is heard shall be at least fourteen days
22following the date the annual report is filed with the board
23of trustees.
24d. The proposition is adopted if a majority of those
25voting on the proposition at the election approves it. If
26the proposition is approved at election, the trustees may
27impose the additional annual tax beginning with the fiscal
28year beginning July 1 following the election at which the
29proposition was approved. The proposition is not affected by a
30change in the boundaries of the district.
31e. Discontinuance of the authority to impose an additional
32tax under this chapter shall be by petition and election.
33Upon petition of twenty-five percent of the resident eligible
34electors, the board shall submit to the voters of the district
35the question of whether to discontinue the authority to impose
-2-1the additional tax according to the election procedures under
2subsection 1. If a majority of those voting on the question
3of discontinuance of the trustees’ authority to impose the
4tax favors discontinuance, the trustees shall not impose the
5additional tax for any fiscal year beginning after the election
6approving the discontinuance, unless imposition is subsequently
7again authorized at election. Following discontinuance of the
8authority to impose the additional tax, authority to reimpose
9the additional tax requires approval in accordance with this
10subsection.
11 Sec. 2. Section 357F.10, Code 2021, is amended to read as
12follows:
13357F.10 Trustees’ powers.
14The trustees may purchase, own, rent, or maintain emergency
15medical services apparatus or equipment within the state or
16outside the territorial jurisdiction and boundary limits of
17this state, provide housing for such apparatus and equipment,
18provide emergency medical service and facilities, and may
19certify for levy an annual tax taxes as provided in section
20357F.8. The trustees may purchase material, employ emergency
21medical service and other personnel, and may perform all other
22acts necessary to properly maintain and operate the district.
23The trustees may contract with any city or county or public or
24private agency under chapter 28E for the purpose of providing
25emergency medical services under this chapter. The trustees
26are allowed necessary expenses in the discharge of their
27duties, but they shall not receive a salary.
28 Sec. 3. Section 357F.11, Code 2021, is amended to read as
29follows:
30357F.11 Bonds in anticipation of revenue.
31A district may anticipate the collection of taxes by the
32levy authorized in this chapter, and to carry out the purposes
33of this chapter may issue bonds payable in not more than ten
34equal installments with the rate of interest not exceeding
35that permitted by chapter 74A. An indebtedness shall not be
-3-1incurred under this chapter until authorized by an election.
2The election shall be held and notice given in the same
3manner as provided in section 357F.8, and the same a sixty
4percent vote shall be necessary to authorize indebtedness.
5Both propositions may be submitted to the voters at the same
6election.
7 Sec. 4. Section 357G.8, Code 2021, is amended to read as
8follows:
9357G.8 Election on proposed levy and candidates for trustees.
101. When a preliminary plat has been approved by the council,
11an election shall be held within the district within sixty
12days to approve or disapprove the levy of a an initial tax
13of not more than one dollar per thousand dollars of assessed
14value on all the taxable property within the district and
15to choose candidates for the offices of trustees of the
16district. The ballot shall set out the reason for the tax and
17the amount needed. The tax shall be set to raise only the
18amount needed. Notice of the election, including the time and
19place of holding the election, shall be given as provided in
20section 357G.4. The vote shall be by ballot which shall state
21clearly the proposition to be voted upon and any registered
22voter residing within the district at the time of the election
23may vote. It is not mandatory for the county commissioner of
24elections to conduct elections held pursuant to this chapter,
25but the elections shall be conducted in accordance with chapter
2649 where not in conflict with this chapter. Judges shall
27be appointed to serve without pay by the council from among
28the registered voters of the district to be in charge of the
29election. The proposition is approved if sixty percent of
30those voting on the proposition vote in favor of it.
312. a. If the tax authorized under subsection 1 is
32insufficient to provide the services authorized under this
33chapter, the trustees may levy an additional annual tax, at
34a rate necessary to provide the authorized services, if such
35authority for an additional tax is approved at election held
-4-1separately and after the election held under subsection 1.
2b. By resolution, the trustees may submit to the registered
3voters of the district the proposition of levying the
4additional annual tax according to the election procedures
5under subsection 1.
6c. (1) After adoption of the resolution under paragraph
7“b”, the board of trustees shall coordinate efforts with
8the local emergency medical services agencies to establish
9a district advisory council to assist in researching and
10assessing the service needs of the district and guiding
11implementation of services in the district within a council
12structure and in the manner provided in the most recently
13updated Iowa emergency medical services system standards.
14(2) The district advisory council established under
15subparagraph (1) shall recommend to the board of trustees
16an amount of funding to be specified on the ballot for the
17election held under this subsection 2 and shall annually assess
18and review the emergency medical services needs of the district
19and shall include the results of such review and assessment
20in an annual report filed with the board of trustees. The
21annual report shall be publicly available upon filing with the
22board of trustees. The board of trustees shall receive public
23comment regarding the report at one or more meetings of the
24board of trustees. Any meeting of the board of trustees at
25which public comment on the annual report is heard shall be at
26least fourteen days following the date the annual report is
27filed with the board of trustees.
28d. The proposition is adopted if a majority of those
29voting on the proposition at the election approves it. If
30the proposition is approved at election, the trustees may
31impose the additional annual tax beginning with the fiscal
32year beginning July 1 following the election at which the
33proposition was approved. The proposition is not affected by a
34change in the boundaries of the district.
35e. Discontinuance of the authority to impose an additional
-5-1tax under this chapter shall be by petition and election.
2Upon petition of twenty-five percent of the resident eligible
3electors, the board shall submit to the voters of the district
4the question of whether to discontinue the authority to impose
5the additional tax according to the election procedures under
6subsection 1. If a majority of those voting on the question
7of discontinuance of the trustees’ authority to impose the
8tax favors discontinuance, the trustees shall not impose the
9additional tax for any fiscal year beginning after the election
10approving the discontinuance, unless imposition is subsequently
11again authorized at election. Following discontinuance of the
12authority to impose the additional tax, authority to reimpose
13the additional tax requires approval in accordance with this
14subsection.
15 Sec. 5. Section 357G.10, Code 2021, is amended to read as
16follows:
17357G.10 Trustees’ powers.
18The trustees may purchase, own, rent, or maintain emergency
19medical services apparatus or equipment within the state or
20outside the territorial jurisdiction and boundary limits of
21this state, provide housing for such apparatus and equipment,
22provide emergency medical service and facilities, and may
23certify for levy an annual tax taxes as provided in section
24357G.8. The trustees may purchase material, employ emergency
25medical service and other personnel, and may perform all other
26acts necessary to properly maintain and operate the district.
27The trustees may contract with any other city or county or
28public or private agency under chapter 28E for the purpose of
29providing emergency medical services under this chapter. The
30trustees are allowed necessary expenses in the discharge of
31their duties, but they shall not receive a salary.
32 Sec. 6. Section 357G.11, Code 2021, is amended to read as
33follows:
34357G.11 Bonds in anticipation of revenue.
35A district may anticipate the collection of taxes by the
-6-1levy authorized in this chapter, and to carry out the purposes
2of this chapter may issue bonds payable in not more than ten
3equal installments with the rate of interest not exceeding
4that permitted by chapter 74A. An indebtedness shall not be
5incurred under this chapter until authorized by an election.
6The election shall be held and notice given in the same
7manner as provided in section 357G.8, and the same a sixty
8percent vote shall be necessary to authorize indebtedness.
9Both propositions may be submitted to the voters at the same
10election.
11DIVISION II
12OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES
13 Sec. 7. Section 422D.1, Code 2021, is amended to read as
14follows:
15422D.1 Authorization — election — imposition and repeal —
16use of revenues.
171. a. A Upon adoption of a resolution declaring emergency
18medical services to be an essential county service under
19subsection 1A, and subject to the limitations of this chapter,
20a county board of supervisors may offer for voter approval
21the authorization to impose any of the following taxes or a
22combination of the following taxes:
23(1) Local option income surtax.
24(2) An ad valorem property tax.
25b. Revenues generated from these taxes shall be used for
26emergency medical services as provided in section 422D.6.
271A. a. To be effective, the resolution declaring emergency
28medical services to be an essential service shall be considered
29and voted on for approval at two meetings of the board prior to
30the meeting at which the resolution is to be finally approved
31by a majority of the board by recorded vote, as defined in
32section 331.101. Notice of the first meeting of the board
33at which the resolution is considered and voted on shall be
34published not less than sixty days prior to the date of the
35meeting in one or more newspapers that meet the requirements
-7-1of section 618.14. The board shall not suspend or waive the
2requirements for approval of the resolution or approval of the
3imposition of a tax under this chapter.
4b. Each county for which a resolution has been adopted
5under this subsection shall coordinate efforts with the local
6emergency medical services agencies to establish a county
7emergency medical services system advisory council to assist
8in researching and assessing the service needs of the county
9and guiding implementation of services in the county within
10a council structure and in the manner provided in the most
11recently updated Iowa emergency medical services system
12standards.
13c. The county emergency medical services system advisory
14council established under paragraph “b” shall recommend to the
15board of supervisors an amount of funding to be specified on
16the ballot under section 422D.5, and if one or more of the
17taxes are approved at election, shall annually assess and
18review the emergency medical services needs of the county, and
19shall include the results of such review and assessment in an
20annual report filed with the board of supervisors. The annual
21report shall be publicly available upon filing with the board
22of supervisors. The board of supervisors shall receive public
23comment regarding the report at one or more meetings of the
24board of supervisors. Any meeting of the board of supervisors
25at which public comment on the annual report is heard shall be
26at least fourteen days following the date the annual report is
27filed with the board of supervisors.
28d. A resolution declaring emergency medical services to be
29an essential service shall be deemed void if the proposition
30to impose the taxes fails at election or if discontinuance of
31the authority to impose the tax is approved at election under
32subsection 4.
332. a. The taxes for emergency medical services shall only
34be imposed after an election at which a majority of those
35voting on the question of imposing the tax or combination of
-8-1taxes specified in subsection 1, paragraph “a”, subparagraph
2(1) or (2), vote in favor of the question. However, the tax
3or combination of taxes specified in subsection 1 shall not
4be imposed on property within or on residents of a benefited
5emergency medical services district under chapter 357F. The
6question of imposing the tax or combination of the taxes may
7be submitted at the regular city election, a special election,
8or the general election. Notice of the question shall be
9provided by publication at least sixty days before the time of
10the election and shall identify the tax or combination of taxes
11and the rate or rates, as applicable. If a majority of those
12voting on the question approve the imposition of the tax or
13combination of taxes, the tax or combination of taxes shall may
14 be imposed as follows:
15(1) A local option income surtax shall may be imposed for
16tax years beginning on or after January 1 of the fiscal year in
17which the favorable election was held following the date the
18ordinance is filed with the director of revenue under section
19422D.3, subsection 3.
20(2) An ad valorem property tax shall may be imposed for the
21 property taxes due and payable in fiscal year years beginning
22after the fiscal year in which the election was held.
23b. Before a county imposes an income surtax as specified
24in subsection 1, paragraph “a”, subparagraph (1), a benefited
25emergency medical services district in the county shall be
26dissolved, and the county shall be liable for the outstanding
27obligations of the benefited district. If the benefited
28district extends into more than one county, the county imposing
29the income surtax shall be liable for only that portion of the
30obligations relating to the portion of the benefited district
31in the county.
323. Revenues received by the county from the taxes imposed
33under this chapter shall be deposited into the emergency
34medical services trust fund created pursuant to section 422D.6
35and shall be used as provided in that section.
-9- 14. Any tax or combination of taxes imposed shall be for a
2maximum period of five years Discontinuance of the authority
3to impose a tax under this chapter shall be by petition and
4election. Upon receipt of a valid petition as provided in
5section 331.306, the board of supervisors shall direct the
6county commissioner of elections to submit to the voters of the
7county the question of whether to discontinue the authority
8to impose one or more of the taxes under this chapter. If a
9majority of those voting on the question of discontinuance of
10the board’s authority to impose the tax favors discontinuance,
11the board shall not impose the property tax for any fiscal
12year beginning after the election approving the discontinuance
13and shall not impose the income surtax for any tax year
14beginning after the election approving the discontinuance
15unless imposition is subsequently again authorized at election.
16Following discontinuance of the authority to impose the taxes
17under this chapter, authority to reimpose the taxes requires
18approval in accordance with this section.
19 Sec. 8. Section 422D.3, subsection 1, Code 2021, is amended
20to read as follows:
211. A local income surtax shall may be imposed for tax years
22beginning on or after January 1 of the fiscal year in which
23the favorable election was held for tax years beginning on or
24after January 1 following the date the ordinance is filed with
25the director of revenue under subsection 3, and is repealed as
26provided in section 422D.1, subsection 4, as of December 31 for
27tax years beginning after December 31.
28 Sec. 9. Section 422D.5, Code 2021, is amended to read as
29follows:
30422D.5 Property tax levy.
31A county may levy an emergency medical services tax at
32the rate set by the board of supervisors and approved at the
33election as provided in section 422D.1, on all taxable property
34in the county for fiscal years beginning with property taxes
35due and payable in the fiscal year beginning after the fiscal
-10-1year in which the favorable election was held. The reason
2for imposing the tax and the amount needed, as determined by
3the board of supervisors after recommendation of the county
4emergency medical services system advisory council, shall be
5set out on the ballot. The rate shall be set so as to raise
6only the amount needed. The authority to impose the levy is
7repealed for subsequent fiscal years may be discontinued as
8provided in section 422D.1, subsection 4.
9 Sec. 10. Section 422D.6, subsection 1, Code 2021, is amended
10to read as follows:
111. A county authorized to impose a tax under this chapter
12shall establish an emergency medical services trust fund
13into which revenues received from the taxes imposed shall
14be deposited. Moneys in the trust fund shall be used for
15emergency medical services. In addition, moneys in the
16fund may be used for the purpose of matching federal or
17state funds for education and training related to emergency
18medical services. Moneys remaining in the fund following
19discontinuance of the authority to impose the taxes as provided
20in section 422D.1, subsection 4, shall remain in the fund and
21may be expended for the purposes specified in this section.
22 Sec. 11. IMPLEMENTATION. This division of this Act shall
23not affect the imposition and collection of taxes under chapter
24422D in effect on July 1, 2021, and such taxes shall continue
25to be imposed and administered until the period of authority to
26impose such taxes in effect immediately prior to July 1, 2021,
27expires.
28EXPLANATION
29The inclusion of this explanation does not constitute agreement with
30the explanation’s substance by the members of the general assembly.
31This bill relates to funding emergency medical services.
32A benefited emergency medical services district established
33by a county board of supervisors under Code chapter 357F
34authorizes the district trustees to levy a tax of not more than
35$1 per $1,000 of assessed value on all the taxable property
-11-1within the district. Division I of the bill provides that
2if the $1 per $1,000 tax levy is insufficient to provide the
3district’s services, the trustees may levy an additional annual
4tax, at a rate necessary to provide the authorized services, if
5such authority is approved at election by a majority of those
6voting on the proposition at a separate election. In addition,
7after adoption of the resolution to submit the proposition
8to the electors, the district must coordinate efforts with
9the local emergency medical services agencies to establish a
10district advisory council to recommend an amount of taxes to be
11raised and included on the ballot and to assist in researching
12and assessing the service needs of the district and guiding
13implementation of services. The bill establishes annual
14emergency medical service assessment and reporting requirements
15for each district advisory council. Discontinuance of the
16authority to impose the additional tax under the bill must be
17by petition and election of the resident eligible electors.
18A city emergency medical services district established
19by a city council under Code chapter 357G authorizes the
20district trustees to levy a tax of not more than $1 per $1,000
21of assessed value on all the taxable property within the
22district. Division I of the bill provides that if the $1 per
23$1,000 tax levy is insufficient to provide the district’s
24services, the trustees may levy an additional annual tax,
25at a rate necessary to provide the authorized services, if
26such authority is approved at election by a majority of those
27voting on the proposition at a separate election. In addition,
28after adoption of the resolution to submit the proposition
29to the electors, the district must coordinate efforts with
30the local emergency medical services agencies to establish a
31district advisory council to recommend an amount of taxes to be
32raised and included on the ballot and to assist in researching
33and assessing the service needs of the district and guiding
34implementation of services. The bill establishes annual
35emergency medical service assessment and reporting requirements
-12-1for each district advisory council. Discontinuance of the
2authority to impose the additional tax under the bill must be
3by petition and election of the resident eligible electors.
4Code chapter 422D authorizes counties to impose a property
5tax levy, an income surtax, or a combination of both taxes
6within the county, excluding those areas within a benefited
7emergency medical services district under Code chapter 357F,
8to be used for emergency medical services, if the taxes are
9approved at election.
10Division II of the bill establishes a requirement for
11counties, prior to seeking approval from the voters to impose
12the taxes, to adopt a resolution declaring emergency medical
13services to be an essential service within the county. The
14bill establishes the procedural requirement for adoption of the
15resolution and provides that the requirements for approval of
16the resolution or approval of the imposition of a tax shall not
17be suspended or waived by the board.
18In addition, each county for which such a resolution has
19been adopted shall coordinate efforts with the local emergency
20medical services agencies to establish a county emergency
21medical services system advisory council to recommend an amount
22of taxes to be raised and included on the ballot and assist
23in researching and assessing the service needs of the county
24and guiding implementation of services in the county. The
25bill establishes annual emergency medical service assessment
26and reporting requirements for each county emergency medical
27services system advisory council.
28Code chapter 422D currently provides that imposition of the
29taxes or combination of taxes is for a maximum period of five
30years. The bill removes the five-year limitation and provides
31that discontinuance of the county’s authority to impose the
32taxes is required to be by petition of eligible electors and
33election. The bill also specifies that a county may not impose
34the taxes for any fiscal year or tax year, as applicable,
35beginning after the election approving the discontinuance of
-13-1authority unless subsequently again approved for imposition.
2Following discontinuance of authority, authority to reimpose
3the taxes requires approval in accordance with Code section
4422D.1, as amended in the bill.
5The bill amends provisions regarding the permissible years
6for which imposition of the approved taxes may begin.
7Division II of the bill does not affect the imposition
8and collection of taxes under Code chapter 422D in effect on
9July 1, 2021, and such taxes shall continue to be imposed and
10administered until the period of authority to impose such taxes
11in effect immediately prior to July 1, 2021, expires.
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