Bill Text: IA HF2456 | 2013-2014 | 85th General Assembly | Enrolled
Bill Title: A bill for an act relating to the approval and imposition of the facilities property tax levy and the equipment replacement and program sharing property tax levy for a merged area and including effective date and applicability provisions. Vetoed.
Spectrum: Committee Bill
Status: (Vetoed) 2014-05-30 - Vetoed by Governor. H.J. 899. [HF2456 Detail]
Download: Iowa-2013-HF2456-Enrolled.html
House
File
2456
AN
ACT
RELATING
TO
THE
APPROVAL
AND
IMPOSITION
OF
THE
FACILITIES
PROPERTY
TAX
LEVY
AND
THE
EQUIPMENT
REPLACEMENT
AND
PROGRAM
SHARING
PROPERTY
TAX
LEVY
FOR
A
MERGED
AREA
AND
INCLUDING
EFFECTIVE
DATE
AND
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
260C.15,
subsection
1,
Code
2014,
is
amended
to
read
as
follows:
1.
Regular
elections
held
by
the
merged
area
for
the
election
of
members
of
the
board
of
directors
as
required
by
section
260C.11
or
for
any
other
matter
authorized
by
law
and
designated
for
election
by
the
board
of
directors
of
the
merged
area,
shall
be
held
on
the
date
of
the
school
election
as
fixed
by
section
277.1
.
However,
elections
held
for
the
renewal
imposition,
rate
increase,
or
discontinuance
of
the
twenty
and
one-fourth
cents
per
thousand
dollars
of
assessed
valuation
levy
authorized
in
section
260C.22
shall
be
held
either
on
the
date
of
the
school
election
as
fixed
by
section
277.1
or
at
a
special
election
held
on
the
second
Tuesday
in
September
of
the
even-numbered
year.
The
election
notice
shall
be
made
a
part
of
the
local
school
election
notice
published
as
provided
in
section
49.53
in
each
local
school
district
where
voting
is
to
occur
in
the
merged
area
election
and
the
election
shall
be
conducted
by
the
county
commissioner
of
elections
pursuant
to
chapters
39
through
53
and
section
277.20
.
Sec.
2.
Section
260C.22,
subsection
1,
paragraphs
a
and
b,
Code
2014,
are
amended
to
read
as
follows:
a.
In
addition
to
the
tax
authorized
under
section
260C.17
and
upon
resolution
of
the
board
of
directors
,
the
voters
in
a
merged
area
may
at
the
regular
school
election
or
at
a
House
File
2456,
p.
2
special
election
held
on
the
second
Tuesday
in
September
of
the
even-numbered
year
vote
a
tax
not
exceeding
twenty
and
one-fourth
cents
per
thousand
dollars
of
assessed
value
in
any
one
year
for
a
period
not
to
exceed
ten
years
,
unless
otherwise
provided
under
subsection
2,
for
the
purchase
of
grounds,
construction
of
buildings,
payment
of
debts
contracted
for
the
construction
of
buildings,
purchase
of
buildings
and
equipment
for
buildings,
and
the
acquisition
of
libraries,
for
the
purpose
of
paying
costs
of
utilities,
and
for
the
purpose
of
maintaining,
remodeling,
improving,
or
expanding
the
community
college
of
the
merged
area.
If
the
tax
levy
is
approved
under
this
section
,
the
costs
of
utilities
shall
be
paid
from
the
proceeds
of
the
levy.
The
tax
shall
be
collected
by
the
county
treasurers
and
remitted
to
the
treasurer
of
the
merged
area
as
provided
in
section
331.552,
subsection
29
.
The
proceeds
of
the
tax
shall
be
deposited
in
a
separate
and
distinct
fund
to
be
known
as
the
voted
tax
fund,
to
be
paid
out
upon
warrants
drawn
by
the
president
and
secretary
of
the
board
of
directors
of
the
merged
area
district
for
the
payment
of
costs
incurred
in
providing
the
school
facilities
for
which
the
tax
was
voted
authorized
.
b.
In
order
to
make
immediately
available
to
the
merged
area
the
proceeds
of
the
voted
tax
hereinbefore
authorized
to
be
levied
under
this
section
,
the
board
of
directors
of
any
such
merged
area
is
hereby
authorized,
without
the
necessity
for
any
further
election,
to
borrow
money
and
enter
into
loan
agreements
in
anticipation
of
the
collection
of
such
tax,
and
such
board
shall,
by
resolution,
provide
for
the
levy
of
an
annual
tax,
within
the
limits
of
the
special
voted
tax
hereinbefore
authorized
under
this
section
,
sufficient
to
pay
the
amount
of
any
such
loan
and
the
interest
thereon
to
maturity
as
the
same
becomes
due.
A
certified
copy
of
this
resolution
shall
be
filed
with
the
county
auditors
of
the
counties
in
which
such
merged
area
is
located,
and
the
filing
thereof
shall
make
it
a
duty
of
such
auditors
to
enter
annually
this
levy
for
collection
until
funds
are
realized
to
repay
the
loan
and
interest
thereon
in
full.
Said
loan
must
mature
within
the
number
of
years
for
which
the
tax
has
been
voted
and
shall
bear
interest
at
a
rate
or
rates
not
exceeding
that
permitted
by
chapter
74A
.
Any
loan
agreement
entered
into
pursuant
to
authority
herein
contained
shall
be
in
such
form
as
the
board
of
directors
shall
by
resolution
provide
and
the
loan
shall
be
payable
as
to
both
principal
and
House
File
2456,
p.
3
interest
from
the
proceeds
of
the
annual
levy
of
the
voted
tax
hereinbefore
authorized
under
this
section
,
or
so
much
thereof
as
will
be
sufficient
to
pay
the
loan
and
interest
thereon.
In
furtherance
of
the
foregoing
the
board
of
directors
of
such
merged
area
may,
with
or
without
notice,
negotiate
and
enter
into
a
loan
agreement
or
agreements
with
any
bank,
investment
banker,
trust
company,
insurance
company
or
group
thereof,
whereunder
the
borrowing
of
the
necessary
funds
may
be
assured
and
consummated.
The
proceeds
of
such
loan
shall
be
deposited
in
a
special
fund,
to
be
kept
separate
and
apart
from
all
other
funds
of
the
merged
area,
and
shall
be
paid
out
upon
warrants
drawn
by
the
president
and
secretary
of
the
board
of
directors
to
pay
the
cost
of
acquiring
the
school
facilities
for
which
the
tax
was
voted
authorized
.
Sec.
3.
Section
260C.22,
subsections
2
and
3,
Code
2014,
are
amended
by
striking
the
subsections
and
inserting
in
lieu
thereof
the
following:
2.
Following
approval
of
the
tax
at
two
consecutive
elections
under
subsection
1
where
the
question
of
imposing
the
tax
appeared
on
the
ballot,
if
the
tax
has
been
imposed
for
a
period
of
at
least
twenty
consecutive
years,
the
board
of
directors
of
the
merged
area
may,
by
resolution
adopted
at
any
time
before
the
end
of
the
most
recently
authorized
period
of
time
for
imposing
the
tax,
continue
to
impose
the
voted
tax
each
year
for
an
additional
period
not
to
exceed
ten
years
at
a
rate
not
to
exceed
the
maximum
rate
approved
at
election
until
the
tax
is
discontinued
or
the
maximum
rate
is
increased
following
an
election
pursuant
to
subsection
3.
An
increase
in
the
maximum
rate
of
the
voted
tax,
not
to
exceed
the
maximum
rate
specified
in
subsection
1,
shall
be
approved
at
election
pursuant
to
the
requirements
of
subsection
3.
3.
A
voted
tax
imposed
under
this
section
may
be
discontinued,
or
its
maximum
rate
increased,
by
petition
and
election.
Upon
receipt
of
a
petition
containing
the
required
number
of
signatures,
the
board
of
directors
of
a
merged
area
shall
direct
the
county
commissioner
of
elections
responsible
under
section
47.2
for
conducting
elections
in
the
merged
area
to
submit
to
the
voters
of
the
merged
area
the
question
of
whether
to
discontinue
the
authority
of
the
board
of
directors
to
impose
the
voted
tax
under
this
section
or
to
increase
the
maximum
rate
of
the
voted
tax,
whichever
is
applicable.
The
petition
must
be
signed
by
eligible
electors
equal
in
number
to
not
less
than
twenty-five
percent
of
the
votes
cast
at
the
last
House
File
2456,
p.
4
preceding
election
in
the
merged
area
where
the
question
of
the
imposition
of
the
tax
appeared
on
the
ballot
and
received
by
the
board
of
directors
by
June
1
of
the
year
in
which
the
election
is
to
be
held.
The
question
shall
be
submitted
at
an
election
held
on
a
date
authorized
for
an
election
under
subsection
1,
paragraph
“a”
.
If
a
majority
of
those
voting
on
the
question
of
discontinuance
of
the
board
of
directors’
authority
to
impose
the
tax
favors
discontinuance,
the
board
shall
not
impose
the
tax
for
any
fiscal
year
beginning
after
expiration
of
the
period
of
time
for
imposing
the
tax
approved
at
the
last
election
under
subsection
1
or
the
period
of
time
for
imposing
the
tax
established
by
resolution
of
the
board
under
subsection
2
that
is
in
effect
on
the
date
the
petition
for
the
election
is
filed
with
the
board,
whichever
is
applicable,
unless
following
discontinuance
the
voted
tax
is
again
authorized
at
election
under
subsection
1.
If
the
question
of
whether
to
discontinue
the
authority
of
the
board
of
directors
to
impose
the
tax
fails
to
gain
approval
at
election,
the
question
shall
not
be
submitted
to
the
voters
of
the
merged
area
for
a
period
of
ten
years
following
the
date
of
the
election.
If
a
majority
of
those
voting
on
the
question
to
increase
the
maximum
rate
of
the
voted
tax
favors
the
proposed
increase,
the
new
maximum
rate
shall
apply
to
fiscal
years
beginning
after
the
date
of
the
election.
Sec.
4.
Section
260C.22,
subsection
4,
Code
2014,
is
amended
by
striking
the
subsection.
Sec.
5.
Section
260C.28,
subsection
3,
Code
2014,
is
amended
to
read
as
follows:
3.
a.
If
the
board
of
directors
wishes
to
certify
for
a
levy
under
subsection
2
,
the
board
shall
direct
the
county
commissioner
of
elections
to
submit
the
question
of
such
authorization
for
the
board
at
an
election
held
on
a
date
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
.
If
a
majority
of
those
voting
on
the
question
at
the
election
favors
authorization
of
the
board
to
make
such
a
levy,
the
board
may
certify
for
a
levy
as
provided
under
subsection
2
during
each
of
the
ten
years
following
the
election
,
unless
otherwise
authorized
under
paragraph
“b”
.
If
a
majority
of
those
voting
on
the
question
at
the
election
does
not
favor
authorization
of
the
board
to
make
a
levy
under
subsection
2
,
the
board
may
submit
the
question
to
the
voters
again
at
an
election
held
on
a
date
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
.
b.
Following
approval
of
the
additional
tax
authorized
House
File
2456,
p.
5
under
subsection
2
at
two
consecutive
elections
under
paragraph
“a”
where
the
question
of
imposing
the
additional
tax
appeared
on
the
ballot,
if
the
additional
tax
has
been
imposed
for
a
period
of
at
least
twenty
consecutive
years
and
either
the
period
of
time
for
imposing
the
additional
tax
approved
at
the
last
election
under
paragraph
“a”
or
the
period
of
time
for
imposing
the
tax
established
previously
by
resolution
under
this
paragraph
“b”
is
due
to
expire,
the
board
of
directors
of
the
merged
area
may,
by
resolution,
continue
to
impose
the
additional
tax
each
year
for
an
additional
period
not
to
exceed
ten
years
at
a
rate
not
to
exceed
the
maximum
rate
authorized
under
subsection
2,
until
the
tax
is
discontinued
following
an
election
pursuant
to
paragraph
“c”
.
c.
The
additional
tax
authorized
under
subsection
2
may
be
discontinued
by
petition
and
election.
Upon
receipt
of
a
petition
containing
the
required
number
of
signatures,
the
board
of
directors
of
a
merged
area
shall
direct
the
county
commissioner
of
elections
responsible
under
section
47.2
for
conducting
elections
in
the
merged
area
to
submit
to
the
voters
of
the
merged
area
the
question
of
whether
to
discontinue
the
authority
of
the
board
of
directors
to
impose
the
additional
tax
under
subsection
2.
The
petition
must
be
signed
by
eligible
electors
equal
in
number
to
not
less
than
twenty-five
percent
of
the
votes
cast
at
the
last
preceding
election
in
the
merged
area
where
the
question
of
the
imposition
of
the
additional
tax
appeared
on
the
ballot.
The
question
shall
be
submitted
at
an
election
held
on
a
date
specified
in
section
39.2,
subsection
4,
paragraph
“c”
.
If
a
majority
of
those
voting
on
the
question
of
discontinuance
of
the
board
of
directors’
authority
to
impose
the
additional
tax
favors
discontinuance,
the
board
shall
not
impose
the
additional
tax
for
any
fiscal
year
beginning
after
the
expiration
of
the
period
of
time
for
imposing
the
tax
approved
at
the
last
election
under
paragraph
“a”
or
the
period
of
time
for
imposing
the
additional
tax
established
by
resolution
of
the
board
under
paragraph
“b”
that
is
in
effect
on
the
date
the
petition
for
the
election
is
filed
with
the
board,
whichever
is
applicable,
unless
following
discontinuance
the
additional
tax
is
again
authorized
at
election
under
paragraph
“a”
.
If
the
question
of
whether
to
discontinue
the
authority
of
the
board
of
directors
to
impose
the
additional
tax
fails
to
gain
approval
at
election,
the
question
shall
not
be
submitted
to
the
voters
of
the
merged
area
for
a
period
of
ten
years
following
the
date
House
File
2456,
p.
6
of
the
election.
Sec.
6.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
7.
APPLICABILITY.
1.
This
Act
applies
to
merged
area
voted
taxes
under
section
260C.22
in
effect
on
the
effective
date
of
this
Act
and
merged
area
voted
taxes
approved
at
election
under
section
260C.22
on
or
after
the
effective
date
of
this
Act.
2.
This
Act
applies
to
merged
area
taxes
under
section
260C.28,
subsections
2
and
3,
in
effect
on
the
effective
date
of
this
Act
and
merged
area
taxes
approved
at
election
under
section
260C.28,
subsection
3,
on
or
after
the
effective
date
of
this
Act.
______________________________
KRAIG
PAULSEN
Speaker
of
the
House
______________________________
PAM
JOCHUM
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
2456,
Eighty-fifth
General
Assembly.
______________________________
CARMINE
BOAL
Chief
Clerk
of
the
House
Approved
_______________,
2014
______________________________
TERRY
E.
BRANSTAD
Governor