Bill Text: IA HF2392 | 2011-2012 | 84th General Assembly | Introduced


Bill Title: A bill for an act to legalize and validate the proceedings preliminary to and in connection with a special election held to authorize the imposition of a local option sales and services tax within the City of Adel, Iowa under Iowa Code Chapter 423B, declaring the validity of said proceedings and the legality of the local option sales and services tax authorized by the special election, and providing an effective date and for retroactive applicability. (Formerly HSB 657)

Spectrum: Committee Bill

Status: (Engrossed - Dead) 2012-05-08 - Message from Senate. H.J. 934. [HF2392 Detail]

Download: Iowa-2011-HF2392-Introduced.html
House File 2392 - Introduced HOUSE FILE 2392 BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO HSB 657) A BILL FOR An Act to legalize and validate the proceedings preliminary to 1 and in connection with a special election held to authorize 2 the imposition of a local option sales and services tax 3 within the City of Adel, Iowa under Iowa Code Chapter 423B, 4 declaring the validity of said proceedings and the legality 5 of the local option sales and services tax authorized by the 6 special election, and providing an effective date and for 7 retroactive applicability. 8 WHEREAS, according to Iowa Code chapter 423B, a local option 9 sales and services tax election shall be submitted to the 10 voters upon the filing of motion or motions of governing bodies 11 of cities within the county or of the county representing at 12 least one half of the population of the county, or upon the 13 submission of a petition signed by eligible electors of the 14 county equal in number to five percent of the persons in the 15 whole county who voted in the last preceding state general 16 election; and 17 WHEREAS, on April 26, 2010, the City Council of Adel passed 18 Resolution No. 10-21 requesting a special election on the 19 question of imposition of a local sales and services tax in the 20 City of Adel; and 21 WHEREAS, upon receipt of said resolution, the Dallas County 22 Commissioner of Elections prepared a ballot for, published 23 notice of, and otherwise conducted a special election on August 24 3, 2010 upon the question of imposition of a local sales and 25 services tax in the City of Adel, to be effective January 1, 26 2011, although the City of Adel does not in and of itself 27 represent at least one half of the population of the county; 28 TLSB 6081HV (1) 84 da/rj
House File 2392 - Introduced and 29 WHEREAS, at the election a majority of those voting approved 30 of the imposition of the local option sales and services tax, 31 and on August 10, 2010, the Dallas County Board of Supervisors 32 duly canvassed the results of the special election and 33 confirmed that 394 votes were cast in favor of the measure and 34 340 votes were cast against the measure; and 35 WHEREAS, on August 31, 2010, the Dallas County Code of 36 Ordinances, chapter 6A, was updated to reflect the imposition 37 of a one percent (1%) local sales and services tax in the 38 City of Adel, to be effective January 1, 2011, and thereafter 39 forwarded to the Iowa Department of Revenue; and 40 WHEREAS, the local option sales and services tax has been 41 imposed and collected in the City of Adel since January 1, 42 2011, and the City now desires to issue bonds under Chapter 43 423B payable from the proceeds of the local option sales and 44 services tax; and 45 WHEREAS, the rights of citizens in other communities in 46 Dallas County to seek imposition of a local option sales 47 and services tax in addition to the City of Adel’s are not 48 jeopardized by the legalization of the City of Adel’s election; 49 and 50 WHEREAS, doubts have arisen concerning the validity 51 and legal sufficiency of the proceedings preliminary to 52 the foregoing special election and the validity and legal 53 sufficiency of such election and of the local option sales and 54 services tax authorized by said election, and it is deemed 55 advisable to put such doubts and all others that may arise 56 concerning the same forever at rest; NOW THEREFORE, 57 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 58 TLSB 6081HV (1) 84 da/rj
H.F. 2392 Section 1. All acts and proceedings heretofore taken by the 1 city council of the City of Adel and the board of supervisors 2 and commissioner of elections of Dallas County preliminary to 3 and in connection with the special election held in the City 4 of Adel on August 3, 2010 on the imposition of a local option 5 sales and services tax within the City of Adel, and the said 6 special election and the local option sales and services tax 7 approved by the voters at said special election, are hereby 8 legalized, validated and confirmed, and the proceeds of such 9 local option sales and services tax may be lawfully pledged by 10 the City of the Adel to the payment of bonds as provided under 11 the provisions of Iowa Code Chapter 423B. 12 Sec. 2. This Act, being deemed of immediate importance, 13 takes effect upon enactment and is retroactively applicable to 14 August 3, 2010. 15 EXPLANATION 16 This bill relates to a resolution approved by the Adel city 17 council to place a question on the ballot for the imposition 18 of a local sales and services tax within the city. The city 19 submitted the question to the Dallas county commissioner of 20 elections who placed the question on the ballot. However, such 21 question is required to be submitted to the registered voters 22 of the incorporated and unincorporated areas of a county, and 23 not only to the city adopting the resolution, and only if 24 the city represents at least one half of the population of 25 the county (Code section 423B.1(4)). The bill legalizes the 26 acts and proceedings taken by the city council, the board of 27 supervisors, and commissioner of elections of Dallas county, 28 the election imposing the local option sales and services tax, 29 and the local option sales and services tax approved by the 30 city’s voters. 31 -1- LSB 6081HV (1) 84 da/rj 1/ 1
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