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House File 858 - IntroducedA Bill ForAn Act 1to legalize and validate the proceedings preliminary to
2and in connection with a special election held to authorize
3the imposition of a local option sales and services tax
4within the City of Adel, Iowa, under Iowa Code Chapter 423B,
5declaring the validity of said proceedings and the legality
6of the local option sales and services tax authorized by the
7special election, and providing an effective date and for
8retroactive applicability.
9WHEREAS, according to chapter 423B of the 2009 edition of the
10Iowa Code, a local option sales and services tax election must
11be submitted to the voters upon the filing of motion or motions
12of governing bodies of cities within the county or of the
13county representing at least one half of the population of the
14county, or upon the submission of a petition signed by eligible
15electors of the county equal in number to five percent of the
16persons in the whole county who voted in the last preceding
17state general election; and
18WHEREAS, on April 26, 2010, the City Council of Adel passed
19Resolution No.10-21 requesting a special election on the
20question of imposition of a local sales and services tax in the
21City of Adel; and
22WHEREAS, upon receipt of said resolution, the Dallas County
23Commissioner of Elections prepared a ballot for, published
24notice of, and otherwise conducted a special election held on
25August 3, 2010, upon the question of imposition of a local
26sales and services tax in the City of Adel, to be effective
27January 1, 2011, although the City of Adel did not in and of
28itself represent at least one half of the population of the
29county; and
30WHEREAS, at the election a majority of those voting approved
31of the imposition of the local option sales and services tax,
32and on August 10, 2010, the Dallas County Board of Supervisors
33duly canvassed the results of the special election and
34confirmed that 394 votes were cast in favor of the measure and
35340 votes were cast against the measure; and
36WHEREAS, on August 31, 2010, the Dallas County Code of
37Ordinances, chapter 6A, was updated to reflect the imposition
38of a one percent (1%) local sales and services tax in the City
39of Adel, to be effective January 1, 2011, which thereafter was
40forwarded to the Iowa Department of Revenue; and
41WHEREAS, the local option sales and services tax has been
42imposed and collected in the City of Adel since January 1,
432011, and the City now desires to issue bonds under Chapter
44423B payable from the proceeds of the local option sales and
45services tax; and
46WHEREAS, the rights of citizens in other communities in
47Dallas County to seek imposition of a local option sales and
48services tax in addition to the City of Adel’s have not been
49and are not now jeopardized by the legalization of the City of
50Adel’s election held on August 3, 2010; and
51WHEREAS, doubts have arisen concerning the validity
52and legal sufficiency of the proceedings preliminary to
53the foregoing special election and the validity and legal
54sufficiency of such election and of the local option sales and
55services tax authorized by said election, and it is deemed
56advisable to put such doubts and all others that may arise
57concerning the same forever at rest; NOW THEREFORE,
58BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. All acts and proceedings heretofore taken by the
2city council of the City of Adel and the board of supervisors
3and commissioner of elections of Dallas County preliminary to
4and in connection with the special election held in the City
5of Adel on August 3, 2010, on the imposition of a local option
6sales and services tax within the City of Adel, and the said
7special election and the local option sales and services tax
8approved by the voters at said special election, are hereby
9legalized, validated, and confirmed, and the proceeds of such
10local option sales and services tax that may have been or will
11be lawfully pledged by the City of Adel to the payment of bonds
12as provided under the provisions of chapter 423B of the 2009
13edition of the Iowa Code and as those provisions have been
14subsequently amended.
15 Sec. 2. This Act, being deemed of immediate importance,
16takes effect upon enactment and is retroactively applicable to
17August 3, 2010.
18EXPLANATION
19The inclusion of this explanation does not constitute agreement with
20the explanation’s substance by the members of the general assembly.
21This bill relates to a resolution approved by the Adel city
22council to place a question on the ballot for the imposition
23of a local sales and services tax within the city on April
2426, 2010. The city submitted the question to the Dallas
25county commissioner of elections who placed the question on
26the ballot on August 3, 2010. However, such question was
27required to be submitted to the registered voters of the
28incorporated and unincorporated areas of a county, and not only
29to the city adopting the resolution, because the city did not
30represent at least one-half of the population of the county
31(2009 Iowa Code section 423B.1(4)). The bill legalizes the
32acts and proceedings taken by the city council, the board of
33supervisors, and commissioner of elections of Dallas county,
34the election imposing the local option sales and services tax,
35and the local option sales and services tax approved by the
-1-1city’s voters.
-2-da/jhda/rj
2and in connection with a special election held to authorize
3the imposition of a local option sales and services tax
4within the City of Adel, Iowa, under Iowa Code Chapter 423B,
5declaring the validity of said proceedings and the legality
6of the local option sales and services tax authorized by the
7special election, and providing an effective date and for
8retroactive applicability.
9WHEREAS, according to chapter 423B of the 2009 edition of the
10Iowa Code, a local option sales and services tax election must
11be submitted to the voters upon the filing of motion or motions
12of governing bodies of cities within the county or of the
13county representing at least one half of the population of the
14county, or upon the submission of a petition signed by eligible
15electors of the county equal in number to five percent of the
16persons in the whole county who voted in the last preceding
17state general election; and
18WHEREAS, on April 26, 2010, the City Council of Adel passed
19Resolution No.10-21 requesting a special election on the
20question of imposition of a local sales and services tax in the
21City of Adel; and
22WHEREAS, upon receipt of said resolution, the Dallas County
23Commissioner of Elections prepared a ballot for, published
24notice of, and otherwise conducted a special election held on
25August 3, 2010, upon the question of imposition of a local
26sales and services tax in the City of Adel, to be effective
27January 1, 2011, although the City of Adel did not in and of
28itself represent at least one half of the population of the
29county; and
30WHEREAS, at the election a majority of those voting approved
31of the imposition of the local option sales and services tax,
32and on August 10, 2010, the Dallas County Board of Supervisors
33duly canvassed the results of the special election and
34confirmed that 394 votes were cast in favor of the measure and
35340 votes were cast against the measure; and
36WHEREAS, on August 31, 2010, the Dallas County Code of
37Ordinances, chapter 6A, was updated to reflect the imposition
38of a one percent (1%) local sales and services tax in the City
39of Adel, to be effective January 1, 2011, which thereafter was
40forwarded to the Iowa Department of Revenue; and
41WHEREAS, the local option sales and services tax has been
42imposed and collected in the City of Adel since January 1,
432011, and the City now desires to issue bonds under Chapter
44423B payable from the proceeds of the local option sales and
45services tax; and
46WHEREAS, the rights of citizens in other communities in
47Dallas County to seek imposition of a local option sales and
48services tax in addition to the City of Adel’s have not been
49and are not now jeopardized by the legalization of the City of
50Adel’s election held on August 3, 2010; and
51WHEREAS, doubts have arisen concerning the validity
52and legal sufficiency of the proceedings preliminary to
53the foregoing special election and the validity and legal
54sufficiency of such election and of the local option sales and
55services tax authorized by said election, and it is deemed
56advisable to put such doubts and all others that may arise
57concerning the same forever at rest; NOW THEREFORE,
58BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. All acts and proceedings heretofore taken by the
2city council of the City of Adel and the board of supervisors
3and commissioner of elections of Dallas County preliminary to
4and in connection with the special election held in the City
5of Adel on August 3, 2010, on the imposition of a local option
6sales and services tax within the City of Adel, and the said
7special election and the local option sales and services tax
8approved by the voters at said special election, are hereby
9legalized, validated, and confirmed, and the proceeds of such
10local option sales and services tax that may have been or will
11be lawfully pledged by the City of Adel to the payment of bonds
12as provided under the provisions of chapter 423B of the 2009
13edition of the Iowa Code and as those provisions have been
14subsequently amended.
15 Sec. 2. This Act, being deemed of immediate importance,
16takes effect upon enactment and is retroactively applicable to
17August 3, 2010.
18EXPLANATION
19The inclusion of this explanation does not constitute agreement with
20the explanation’s substance by the members of the general assembly.
21This bill relates to a resolution approved by the Adel city
22council to place a question on the ballot for the imposition
23of a local sales and services tax within the city on April
2426, 2010. The city submitted the question to the Dallas
25county commissioner of elections who placed the question on
26the ballot on August 3, 2010. However, such question was
27required to be submitted to the registered voters of the
28incorporated and unincorporated areas of a county, and not only
29to the city adopting the resolution, because the city did not
30represent at least one-half of the population of the county
31(2009 Iowa Code section 423B.1(4)). The bill legalizes the
32acts and proceedings taken by the city council, the board of
33supervisors, and commissioner of elections of Dallas county,
34the election imposing the local option sales and services tax,
35and the local option sales and services tax approved by the
-1-1city’s voters.
-2-da/jhda/rj