Bill Text: IA HF2070 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act relating to certain property taxes for joint county-city buildings and including applicability provisions. (See Cmte. Bill HF 2441)
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-03-28 - Withdrawn. H.J. 682. [HF2070 Detail]
Download: Iowa-2011-HF2070-Introduced.html
House
File
2070
-
Introduced
HOUSE
FILE
2070
BY
LYKAM
A
BILL
FOR
An
Act
relating
to
certain
property
taxes
for
joint
county-city
1
buildings
and
including
applicability
provisions.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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2070
Section
1.
Section
331.424,
subsection
1,
paragraph
1
a,
subparagraph
(5),
Code
2011,
is
amended
by
striking
the
2
subparagraph.
3
Sec.
2.
Section
331.430,
Code
2011,
is
amended
by
adding
the
4
following
new
subsection:
5
NEW
SUBSECTION
.
6.
The
taxes
realized
from
the
tax
levy
6
imposed
under
section
346.27,
subsection
22,
for
a
joint
7
county-city
building
shall
be
deposited
into
a
separate
account
8
in
the
county’s
debt
service
fund
for
the
payment
of
the
9
annual
rent
and
shall
be
disbursed
pursuant
to
section
346.27,
10
subsection
22.
11
Sec.
3.
Section
346.27,
subsection
22,
Code
2011,
is
amended
12
to
read
as
follows:
13
22.
When
an
incorporating
unit
enters
into
a
lease
with
14
the
authority,
the
governing
body
of
the
incorporating
unit
15
shall
provide
by
ordinance
or
resolution
for
the
levy
and
16
collection
of
a
direct
annual
tax
sufficient
to
pay
the
annual
17
rent
payable
under
the
lease
as
and
when
it
becomes
due
and
18
payable.
The
tax
shall
be
levied
and
collected
in
like
manner
19
with
the
other
taxes
of
the
incorporating
unit
and
shall
be
in
20
addition
to
all
other
taxes
authorized
to
be
levied
by
that
21
incorporating
unit.
This
tax
shall
not
be
included
within
and
22
shall
be
in
addition
to
any
statutory
limitation
of
rate
or
23
amount
for
that
incorporating
unit.
The
fund
taxes
realized
24
from
the
tax
levy
shall
be
set
aside
deposited
into
an
account
25
in
the
debt
service
fund
of
the
incorporating
unit
for
the
26
payment
of
the
annual
rent
and
shall
not
be
disbursed
for
any
27
other
purpose
until
the
annual
rental
has
been
paid
in
full.
28
Sec.
4.
Section
384.4,
Code
2011,
is
amended
by
adding
the
29
following
new
subsection:
30
NEW
SUBSECTION
.
4.
The
taxes
realized
from
the
tax
levy
31
imposed
under
section
346.27,
subsection
22,
for
a
joint
32
county-city
building
shall
be
deposited
into
a
separate
33
account
in
the
city’s
debt
service
fund
for
the
payment
of
the
34
annual
rent
and
shall
be
disbursed
pursuant
to
section
346.27,
35
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subsection
22.
1
Sec.
5.
Section
384.12,
subsection
15,
Code
2011,
is
amended
2
by
striking
the
subsection.
3
Sec.
6.
Section
403.19,
subsection
2,
Code
Supplement
2011,
4
is
amended
to
read
as
follows:
5
2.
That
portion
of
the
taxes
each
year
in
excess
of
such
6
amount
shall
be
allocated
to
and
when
collected
be
paid
into
7
a
special
fund
of
the
municipality
to
pay
the
principal
of
8
and
interest
on
loans,
moneys
advanced
to,
or
indebtedness,
9
whether
funded,
refunded,
assumed,
or
otherwise,
including
10
bonds
issued
under
the
authority
of
section
403.9,
subsection
11
1
,
incurred
by
the
municipality
to
finance
or
refinance,
in
12
whole
or
in
part,
an
urban
renewal
project
within
the
area,
13
and
to
provide
assistance
for
low
and
moderate
income
family
14
housing
as
provided
in
section
403.22
,
except
that
.
However,
15
taxes
for
the
regular
and
voter-approved
physical
plant
and
16
equipment
levy
of
a
school
district
imposed
pursuant
to
section
17
298.2
,
and
taxes
for
the
payment
of
bonds
and
interest
of
18
each
taxing
district
must
,
and
taxes
imposed
under
section
19
346.27,
subsection
22,
related
to
joint
county-city
buildings
20
shall
be
collected
against
all
taxable
property
within
the
21
taxing
district
without
limitation
by
the
provisions
of
this
22
subsection
.
However,
all
or
a
portion
of
the
taxes
for
the
23
physical
plant
and
equipment
levy
shall
be
paid
by
the
school
24
district
to
the
municipality
if
the
auditor
certifies
to
the
25
school
district
by
July
1
the
amount
of
such
levy
that
is
26
necessary
to
pay
the
principal
and
interest
on
bonds
issued
27
by
the
municipality
to
finance
an
urban
renewal
project,
28
which
bonds
were
issued
before
July
1,
2001.
Indebtedness
29
incurred
to
refund
bonds
issued
prior
to
July
1,
2001,
shall
30
not
be
included
in
the
certification.
Such
school
district
31
shall
pay
over
the
amount
certified
by
November
1
and
May
32
1
of
the
fiscal
year
following
certification
to
the
school
33
district.
Unless
and
until
the
total
assessed
valuation
of
34
the
taxable
property
in
an
urban
renewal
area
exceeds
the
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total
assessed
value
of
the
taxable
property
in
such
area
as
1
shown
by
the
last
equalized
assessment
roll
referred
to
in
2
subsection
1
,
all
of
the
taxes
levied
and
collected
upon
the
3
taxable
property
in
the
urban
renewal
area
shall
be
paid
into
4
the
funds
for
the
respective
taxing
districts
as
taxes
by
5
or
for
the
taxing
districts
in
the
same
manner
as
all
other
6
property
taxes.
When
such
loans,
advances,
indebtedness,
and
7
bonds,
if
any,
and
interest
thereon,
have
been
paid,
all
moneys
8
thereafter
received
from
taxes
upon
the
taxable
property
in
9
such
urban
renewal
area
shall
be
paid
into
the
funds
for
the
10
respective
taxing
districts
in
the
same
manner
as
taxes
on
all
11
other
property.
In
those
instances
where
a
school
district
12
has
entered
into
an
agreement
pursuant
to
section
279.64
for
13
sharing
of
school
district
taxes
levied
and
collected
from
14
valuation
described
in
this
subsection
and
released
to
the
15
school
district,
the
school
district
shall
transfer
the
taxes
16
as
provided
in
the
agreement.
17
Sec.
7.
APPLICABILITY.
This
Act
applies
to
property
taxes
18
due
and
payable
in
fiscal
years
beginning
on
or
after
July
1,
19
2013.
20
EXPLANATION
21
Current
Code
section
346.27
allows
a
county
along
with
22
its
county
seat
to
establish
an
authority
for
the
purpose
of
23
acquiring,
constructing,
demolishing,
improving,
enlarging,
24
equipping,
furnishing,
repairing,
maintaining,
and
operating
25
a
public
building
for
the
joint
use
of
the
county
and
city
or
26
any
school
district
which
is
within
or
is
a
part
of
the
county
27
or
city.
The
authority
then
leases
the
building
to
the
county
28
and
city.
Current
Code
section
346.27(22)
authorizes
each
such
29
county
and
city
to
levy
and
collect
property
tax
sufficient
30
to
pay
the
annual
rent
payable
under
the
lease
as
and
when
it
31
becomes
due
and
payable.
32
This
bill
specifies
that
taxes
realized
from
the
tax
levy
33
imposed
by
a
county
or
city
under
Code
section
346.27(22)
for
a
34
joint
county-city
building
shall
be
deposited
into
a
separate
35
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account
in
the
applicable
county
or
city
debt
service
fund
for
1
the
payment
of
the
annual
rent.
2
The
bill
also
removes
such
tax
levies
from
inclusion
within
3
the
county
supplemental
levy
under
Code
section
331.424
and
the
4
city
additional
tax
under
Code
section
384.12.
5
The
bill
excludes
the
property
taxes
levied
and
collected
6
for
the
purpose
of
Code
section
346.27(22)
from
a
division
of
7
revenue
(tax
increment
financing)
under
Code
section
403.19.
8
The
bill
applies
to
property
taxes
due
and
payable
in
fiscal
9
years
beginning
on
or
after
July
1,
2013.
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