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House File 117 - IntroducedA Bill ForAn Act 1relating to the property tax levy imposed by a county
2for flood and erosion control projects and including
3applicability provisions.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 161E.9, Code 2017, is amended to read as
2follows:
3161E.9 Tax levy.
4The county board of supervisors may annually levy a tax not
5to exceed six and three-fourths cents per thousand dollars
6of assessed value of all agricultural lands taxable property
7 in the county, to be used for flood and erosion control,
8including acquisition of land or interests in land, and repair,
9alteration, maintenance, and operation of works of improvement
10on lands under the control or jurisdiction of the county as
11provided in this chapter.
12 Sec. 2. APPLICABILITY. This Act applies to property taxes
13due and payable in fiscal years beginning on or after July 1,
142018.
15EXPLANATION
16The inclusion of this explanation does not constitute agreement with
17the explanation’s substance by the members of the general assembly.
18Current Code section 161E.9 authorizes the county board of
19supervisors to levy a property tax not to exceed 6 3/4 cents
20per $1,000 of assessed value of all agricultural lands in the
21county. Tax revenue from the levy must be used for flood and
22erosion control, including acquisition of land or interests in
23land, and repair, alteration, maintenance, and operation of
24works of improvement on lands under the control or jurisdiction
25of the county as part of a project in cooperation with the
26federal government or a department or agency of the federal
27government.
28This bill strikes language limiting the levy to agricultural
29lands and provides that the property tax is imposed on all
30taxable property in the county.
31The bill applies to property taxes due and payable in fiscal
32years beginning on or after July 1, 2018.
-1-md/sc
2for flood and erosion control projects and including
3applicability provisions.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 161E.9, Code 2017, is amended to read as
2follows:
3161E.9 Tax levy.
4The county board of supervisors may annually levy a tax not
5to exceed six and three-fourths cents per thousand dollars
6of assessed value of all agricultural lands taxable property
7 in the county, to be used for flood and erosion control,
8including acquisition of land or interests in land, and repair,
9alteration, maintenance, and operation of works of improvement
10on lands under the control or jurisdiction of the county as
11provided in this chapter.
12 Sec. 2. APPLICABILITY. This Act applies to property taxes
13due and payable in fiscal years beginning on or after July 1,
142018.
15EXPLANATION
16The inclusion of this explanation does not constitute agreement with
17the explanation’s substance by the members of the general assembly.
18Current Code section 161E.9 authorizes the county board of
19supervisors to levy a property tax not to exceed 6 3/4 cents
20per $1,000 of assessed value of all agricultural lands in the
21county. Tax revenue from the levy must be used for flood and
22erosion control, including acquisition of land or interests in
23land, and repair, alteration, maintenance, and operation of
24works of improvement on lands under the control or jurisdiction
25of the county as part of a project in cooperation with the
26federal government or a department or agency of the federal
27government.
28This bill strikes language limiting the levy to agricultural
29lands and provides that the property tax is imposed on all
30taxable property in the county.
31The bill applies to property taxes due and payable in fiscal
32years beginning on or after July 1, 2018.
-1-md/sc