Bill Text: IA HF2456 | 2013-2014 | 85th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
House
File
2456
-
Introduced
HOUSE
FILE
2456
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
668)
A
BILL
FOR
An
Act
relating
to
the
approval
and
imposition
of
the
1
facilities
property
tax
levy
and
the
equipment
replacement
2
and
program
sharing
property
tax
levy
for
a
merged
area
and
3
including
effective
date
and
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
Section
260C.15,
subsection
1,
Code
2014,
is
1
amended
to
read
as
follows:
2
1.
Regular
elections
held
by
the
merged
area
for
the
3
election
of
members
of
the
board
of
directors
as
required
by
4
section
260C.11
or
for
any
other
matter
authorized
by
law
and
5
designated
for
election
by
the
board
of
directors
of
the
merged
6
area,
shall
be
held
on
the
date
of
the
school
election
as
fixed
7
by
section
277.1
.
However,
elections
held
for
the
renewal
8
imposition,
rate
change,
or
discontinuance
of
the
twenty
and
9
one-fourth
cents
per
thousand
dollars
of
assessed
valuation
10
levy
authorized
in
section
260C.22
shall
be
held
either
on
the
11
date
of
the
school
election
as
fixed
by
section
277.1
or
at
a
12
special
election
held
on
the
second
Tuesday
in
September
of
13
the
even-numbered
year.
The
election
notice
shall
be
made
a
14
part
of
the
local
school
election
notice
published
as
provided
15
in
section
49.53
in
each
local
school
district
where
voting
is
16
to
occur
in
the
merged
area
election
and
the
election
shall
be
17
conducted
by
the
county
commissioner
of
elections
pursuant
to
18
chapters
39
through
53
and
section
277.20
.
19
Sec.
2.
Section
260C.22,
subsection
1,
paragraphs
a
and
b,
20
Code
2014,
are
amended
to
read
as
follows:
21
a.
In
addition
to
the
tax
authorized
under
section
260C.17
22
and
upon
resolution
of
the
board
of
directors
,
the
voters
23
in
a
merged
area
may
at
the
regular
school
election
or
at
a
24
special
election
held
on
the
second
Tuesday
in
September
of
25
the
even-numbered
year
vote
a
tax
not
exceeding
twenty
and
26
one-fourth
cents
per
thousand
dollars
of
assessed
value
in
any
27
one
year
for
a
period
not
to
exceed
ten
years
,
unless
otherwise
28
provided
under
subsection
2,
for
the
purchase
of
grounds,
29
construction
of
buildings,
payment
of
debts
contracted
for
the
30
construction
of
buildings,
purchase
of
buildings
and
equipment
31
for
buildings,
and
the
acquisition
of
libraries,
for
the
32
purpose
of
paying
costs
of
utilities,
and
for
the
purpose
of
33
maintaining,
remodeling,
improving,
or
expanding
the
community
34
college
of
the
merged
area.
If
the
tax
levy
is
approved
under
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this
section
,
the
costs
of
utilities
shall
be
paid
from
the
1
proceeds
of
the
levy.
The
tax
shall
be
collected
by
the
county
2
treasurers
and
remitted
to
the
treasurer
of
the
merged
area
as
3
provided
in
section
331.552,
subsection
29
.
The
proceeds
of
4
the
tax
shall
be
deposited
in
a
separate
and
distinct
fund
to
5
be
known
as
the
voted
tax
fund,
to
be
paid
out
upon
warrants
6
drawn
by
the
president
and
secretary
of
the
board
of
directors
7
of
the
merged
area
district
for
the
payment
of
costs
incurred
8
in
providing
the
school
facilities
for
which
the
tax
was
voted.
9
b.
In
order
to
make
immediately
available
to
the
merged
10
area
the
proceeds
of
the
voted
tax
hereinbefore
authorized
11
to
be
levied,
the
board
of
directors
of
any
such
merged
area
12
is
hereby
authorized,
without
the
necessity
for
any
further
13
election,
to
borrow
money
and
enter
into
loan
agreements
in
14
anticipation
of
the
collection
of
such
tax,
and
such
board
15
shall,
by
resolution,
provide
for
the
levy
of
an
annual
16
tax,
within
the
limits
of
the
special
voted
tax
hereinbefore
17
authorized,
sufficient
to
pay
the
amount
of
any
such
loan
and
18
the
interest
thereon
to
maturity
as
the
same
becomes
due.
A
19
certified
copy
of
this
resolution
shall
be
filed
with
the
20
county
auditors
of
the
counties
in
which
such
merged
area
is
21
located,
and
the
filing
thereof
shall
make
it
a
duty
of
such
22
auditors
to
enter
annually
this
levy
for
collection
until
23
funds
are
realized
to
repay
the
loan
and
interest
thereon
in
24
full.
Said
loan
must
mature
within
the
number
of
years
for
25
which
the
tax
has
been
voted
and
shall
bear
interest
at
a
26
rate
or
rates
not
exceeding
that
permitted
by
chapter
74A
.
27
Any
loan
agreement
entered
into
pursuant
to
authority
herein
28
contained
shall
be
in
such
form
as
the
board
of
directors
shall
29
by
resolution
provide
and
the
loan
shall
be
payable
as
to
both
30
principal
and
interest
from
the
proceeds
of
the
annual
levy
of
31
the
voted
tax
hereinbefore
authorized,
or
so
much
thereof
as
32
will
be
sufficient
to
pay
the
loan
and
interest
thereon.
In
33
furtherance
of
the
foregoing
the
board
of
directors
of
such
34
merged
area
may,
with
or
without
notice,
negotiate
and
enter
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into
a
loan
agreement
or
agreements
with
any
bank,
investment
1
banker,
trust
company,
insurance
company
or
group
thereof,
2
whereunder
the
borrowing
of
the
necessary
funds
may
be
assured
3
and
consummated.
The
proceeds
of
such
loan
shall
be
deposited
4
in
a
special
fund,
to
be
kept
separate
and
apart
from
all
other
5
funds
of
the
merged
area,
and
shall
be
paid
out
upon
warrants
6
drawn
by
the
president
and
secretary
of
the
board
of
directors
7
to
pay
the
cost
of
acquiring
the
school
facilities
for
which
8
the
tax
was
voted.
9
Sec.
3.
Section
260C.22,
subsections
2
and
3,
Code
2014,
10
are
amended
by
striking
the
subsections
and
inserting
in
lieu
11
thereof
the
following:
12
2.
Following
approval
of
the
tax
at
two
consecutive
13
elections
under
subsection
1
where
the
question
of
imposing
14
the
tax
appeared
on
the
ballot,
if
the
tax
has
been
imposed
15
for
a
period
of
at
least
twenty
consecutive
years
and
either
16
the
period
of
time
for
imposing
the
tax
approved
at
the
last
17
election
under
subsection
1
or
the
period
of
time
for
imposing
18
the
tax
established
previously
by
resolution
under
this
19
subsection
2
is
due
to
expire,
the
board
of
directors
of
the
20
merged
area
may,
by
resolution,
continue
to
impose
the
voted
21
tax
each
year
for
a
period
not
to
exceed
ten
years
at
a
rate
not
22
to
exceed
the
maximum
rate
approved
at
election
until
the
tax
23
is
discontinued
or
the
maximum
rate
is
increased
following
an
24
election
pursuant
to
subsection
3.
An
increase
in
the
maximum
25
rate
of
the
voted
tax,
not
to
exceed
the
maximum
rate
specified
26
in
subsection
1,
shall
be
approved
at
election
pursuant
to
the
27
requirements
of
subsection
3.
28
3.
A
voted
tax
imposed
under
this
section
may
be
29
discontinued,
or
its
maximum
rate
changed,
by
petition
and
30
election.
Upon
receipt
of
a
petition
containing
the
required
31
number
of
signatures,
the
board
of
directors
of
a
merged
area
32
shall
direct
the
county
commissioner
of
elections
responsible
33
under
section
47.2
for
conducting
elections
in
the
merged
area
34
to
submit
to
the
voters
of
the
merged
area
the
question
of
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whether
to
discontinue
the
authority
of
the
board
of
directors
1
to
impose
the
voted
tax
under
this
section
or
to
change
the
2
maximum
rate
of
the
voted
tax,
whichever
is
applicable.
The
3
petition
must
be
signed
by
eligible
electors
equal
in
number
4
to
not
less
than
twenty-five
percent
of
the
votes
cast
at
the
5
last
preceding
election
in
the
merged
area
where
the
question
6
of
the
imposition
of
the
tax
appeared
on
the
ballot.
The
7
question
shall
be
submitted
at
an
election
held
on
a
date
8
authorized
for
an
election
under
subsection
1,
paragraph
“a”
.
9
If
a
majority
of
those
voting
on
the
question
of
discontinuance
10
of
the
board
of
directors’
authority
to
impose
the
tax
favors
11
discontinuance,
the
board
shall
not
impose
the
tax
for
any
12
fiscal
year
beginning
after
expiration
of
the
period
of
time
13
for
imposing
the
tax
approved
at
the
last
election
under
14
subsection
1
or
the
period
of
time
for
imposing
the
tax
15
established
by
resolution
of
the
board
under
subsection
2,
16
whichever
is
applicable,
unless
following
discontinuance
the
17
voted
tax
is
again
authorized
at
election
under
subsection
1.
18
If
a
majority
of
those
voting
on
the
question
to
change
the
19
maximum
rate
of
the
voted
tax
favors
the
proposed
change,
the
20
new
maximum
rate
shall
apply
to
fiscal
years
beginning
after
21
the
date
of
the
election.
22
Sec.
4.
Section
260C.22,
subsection
4,
Code
2014,
is
amended
23
by
striking
the
subsection.
24
Sec.
5.
Section
260C.28,
subsection
3,
Code
2014,
is
amended
25
to
read
as
follows:
26
3.
a.
If
the
board
of
directors
wishes
to
certify
for
a
27
levy
under
subsection
2
,
the
board
shall
direct
the
county
28
commissioner
of
elections
to
submit
the
question
of
such
29
authorization
for
the
board
at
an
election
held
on
a
date
30
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
.
If
a
31
majority
of
those
voting
on
the
question
at
the
election
favors
32
authorization
of
the
board
to
make
such
a
levy,
the
board
33
may
certify
for
a
levy
as
provided
under
subsection
2
during
34
each
of
the
ten
years
following
the
election
,
unless
otherwise
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authorized
under
paragraph
“b”
.
If
a
majority
of
those
voting
1
on
the
question
at
the
election
does
not
favor
authorization
2
of
the
board
to
make
a
levy
under
subsection
2
,
the
board
may
3
submit
the
question
to
the
voters
again
at
an
election
held
on
4
a
date
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
.
5
b.
Following
approval
of
the
additional
tax
authorized
6
under
subsection
2
at
two
consecutive
elections
under
paragraph
7
“a”
where
the
question
of
imposing
the
additional
tax
appeared
8
on
the
ballot,
if
the
additional
tax
has
been
imposed
for
a
9
period
of
at
least
twenty
consecutive
years
and
either
the
10
period
of
time
for
imposing
the
additional
tax
approved
at
the
11
last
election
under
paragraph
“a”
or
the
period
of
time
for
12
imposing
the
tax
established
previously
by
resolution
under
13
this
paragraph
“b”
is
due
to
expire,
the
board
of
directors
14
of
the
merged
area
may,
by
resolution,
continue
to
impose
15
the
additional
tax
each
year
for
a
period
not
to
exceed
ten
16
years
at
a
rate
not
to
exceed
the
maximum
rate
authorized
17
under
subsection
2,
until
the
tax
is
discontinued
following
an
18
election
pursuant
to
paragraph
“c”
.
19
c.
The
additional
tax
authorized
under
subsection
2
may
20
be
discontinued
by
petition
and
election.
Upon
receipt
of
a
21
petition
containing
the
required
number
of
signatures,
the
22
board
of
directors
of
a
merged
area
shall
direct
the
county
23
commissioner
of
elections
responsible
under
section
47.2
for
24
conducting
elections
in
the
merged
area
to
submit
to
the
voters
25
of
the
merged
area
the
question
of
whether
to
discontinue
the
26
authority
of
the
board
of
directors
to
impose
the
additional
27
tax
under
subsection
2.
The
petition
must
be
signed
by
28
eligible
electors
equal
in
number
to
not
less
than
twenty-five
29
percent
of
the
votes
cast
at
the
last
preceding
election
in
30
the
merged
area
where
the
question
of
the
imposition
of
the
31
additional
tax
appeared
on
the
ballot.
The
question
shall
32
be
submitted
at
an
election
held
on
a
date
specified
in
33
section
39.2,
subsection
4,
paragraph
“c”
.
If
a
majority
of
34
those
voting
on
the
question
of
discontinuance
of
the
board
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of
directors’
authority
to
impose
the
additional
tax
favors
1
discontinuance,
the
board
shall
not
impose
the
additional
2
tax
for
any
fiscal
year
beginning
after
the
expiration
of
3
the
period
of
time
for
imposing
the
tax
approved
at
the
last
4
election
under
paragraph
“a”
or
the
period
of
time
for
imposing
5
the
additional
tax
established
by
resolution
of
the
board
6
under
paragraph
“b”
,
whichever
is
applicable,
unless
following
7
discontinuance
the
additional
tax
is
again
authorized
at
8
election
under
paragraph
“a”
.
9
Sec.
6.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
10
immediate
importance,
takes
effect
upon
enactment.
11
Sec.
7.
APPLICABILITY.
12
1.
This
Act
applies
to
merged
area
voted
taxes
under
section
13
260C.22
in
effect
on
the
effective
date
of
this
Act
and
merged
14
area
voted
taxes
approved
at
election
under
section
260C.22
on
15
or
after
the
effective
date
of
this
Act.
16
2.
This
Act
applies
to
merged
area
taxes
under
section
17
260C.28,
subsections
2
and
3,
in
effect
on
the
effective
date
18
of
this
Act
and
merged
area
taxes
approved
at
election
under
19
section
260C.28,
subsection
3,
on
or
after
the
effective
date
20
of
this
Act.
21
EXPLANATION
22
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
23
the
explanation’s
substance
by
the
members
of
the
general
assembly.
24
This
bill
relates
to
the
approval
and
imposition
of
the
25
facilities
property
tax
levy
and
the
equipment
replacement
and
26
program
sharing
property
tax
levy
for
a
merged
area.
27
Current
Code
section
260C.22
provides
that
in
addition
to
a
28
merged
area’s
property
tax
levy
under
Code
section
260C.17,
the
29
voters
in
a
merged
area
may
vote
a
tax
levy
not
exceeding
20
and
30
one-fourth
cents
per
$1,000
of
assessed
value
for
a
period
not
31
to
exceed
10
years
for
the
purchase
of
grounds,
construction
of
32
buildings,
payment
of
debts
contracted
for
the
construction
of
33
buildings,
purchase
of
buildings
and
equipment
for
buildings,
34
and
the
acquisition
of
libraries,
for
the
purpose
of
paying
35
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costs
of
utilities,
and
for
the
purpose
of
maintaining,
1
remodeling,
improving,
or
expanding
the
community
college
of
2
the
merged
area.
3
Under
the
bill,
following
approval
at
two
consecutive
4
elections
where
the
question
of
imposition
of
the
tax
was
on
5
the
ballot,
if
the
tax
has
been
imposed
for
a
period
of
at
6
least
20
consecutive
years
and
the
period
of
time
approved
7
for
imposing
the
tax
is
due
to
expire,
the
board
of
directors
8
of
the
merged
area
may,
by
resolution,
continue
to
impose
the
9
voted
tax
each
year
for
a
period
not
to
exceed
10
years
at
10
a
rate
not
to
exceed
the
maximum
rate
approved
at
election
11
until
the
tax
is
discontinued
or
its
rate
changed
following
12
an
election
initiated
by
petition.
The
bill
also
specifies
13
that
the
election
to
impose
the
levy
under
Code
section
260C.22
14
shall
be
initiated
by
resolution
of
the
board
of
directors
of
15
the
merged
area.
16
The
bill
provides
that
upon
the
receipt
of
a
petition
17
containing
the
required
number
of
signatures,
the
board
of
18
directors
of
a
merged
area
shall
direct
the
appropriate
county
19
commissioners
of
elections
to
submit
to
the
registered
voters
20
of
the
merged
area
the
question
of
whether
to
discontinue
the
21
authority
of
the
board
of
directors
to
impose
the
voted
tax
or
22
to
change
the
rate
of
the
tax.
The
petition
must
be
signed
by
23
eligible
electors
equal
in
number
to
not
less
than
25
percent
24
of
the
number
of
votes
cast
at
the
last
preceding
election
in
25
the
merged
area
where
the
question
of
imposition
of
the
tax
26
appeared
on
the
ballot.
If
a
majority
of
those
voting
on
the
27
question
favors
discontinuance,
the
board
may
not
impose
the
28
levy
for
any
fiscal
year
beginning
after
the
expiration
of
the
29
period
of
time
for
which
the
tax
was
last
approved.
30
The
bill
also
strikes
obsolete
provisions
of
Code
section
31
260C.22
relating
to
the
imposition
of
the
voted
tax
in
specific
32
years.
33
Current
Code
section
260C.28
provides
that
in
addition
to
34
a
property
tax
levy
of
$0.03
per
$1,000
of
assessed
value
for
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equipment
replacement,
the
board
of
directors
of
a
merged
area
1
may
certify
for
levy
at
a
rate
in
excess
of
the
$0.03
per
$1,000
2
of
assessed
value,
if
the
excess
tax
levied
does
not
cause
the
3
total
rate
certified
to
exceed
a
rate
of
$0.09
per
$1,000
of
4
assessed
value,
and
the
excess
revenue
generated
is
used
for
5
purposes
of
program
sharing
between
community
colleges
or
for
6
the
purchase
of
instructional
equipment,
and
the
additional
7
levy
is
approved
at
election.
The
approval
at
election
may
be
8
for
a
period
not
to
exceed
10
years.
9
Under
the
bill,
following
approval
at
two
consecutive
10
elections
where
the
question
of
imposition
of
the
additional
11
tax
was
on
the
ballot,
if
the
additional
tax
has
been
imposed
12
for
a
period
of
at
least
20
consecutive
years
and
the
period
of
13
time
approved
for
imposing
the
additional
tax
is
due
to
expire,
14
the
board
of
directors
of
the
merged
area
may,
by
resolution,
15
continue
to
impose
the
additional
tax
each
year
for
a
period
16
not
to
exceed
10
years
until
the
tax
is
discontinued
following
17
an
election
initiated
by
petition.
18
The
bill
provides
that
upon
the
receipt
of
a
petition
19
containing
the
required
number
of
signatures,
the
board
of
20
directors
of
a
merged
area
shall
direct
the
appropriate
county
21
commissioners
of
elections
to
submit
to
the
registered
voters
22
of
the
merged
area
the
question
of
whether
to
discontinue
the
23
authority
of
the
board
of
directors
to
impose
the
additional
24
tax.
The
petition
must
be
signed
by
eligible
electors
equal
25
in
number
to
not
less
than
25
percent
of
the
number
of
votes
26
cast
at
the
last
preceding
election
in
the
merged
area
where
27
the
question
of
the
imposition
of
the
additional
tax
appeared
28
on
the
ballot.
If
a
majority
of
those
voting
on
the
question
29
favors
discontinuance,
the
board
may
not
impose
the
additional
30
tax
for
any
fiscal
year
beginning
after
the
expiration
of
the
31
period
of
time
for
which
the
tax
was
last
approved.
32
The
bill
takes
effect
upon
enactment
and
applies
to
merged
33
area
taxes
in
effect
on
the
effective
date
of
the
bill
34
and
merged
area
taxes
approved
at
election
on
or
after
the
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