Bill Text: IA HF562 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act relating to funding emergency medical services by modifying provisions relating to city emergency medical services districts, benefited emergency medical services districts, and optional taxes for emergency medical services.(Formerly HSB 186.)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2021-03-03 - Subcommittee: R. Smith, Boulton, and Goodwin. S.J. 509. [HF562 Detail]
Download: Iowa-2021-HF562-Introduced.html
House
File
562
-
Introduced
HOUSE
FILE
562
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
186)
A
BILL
FOR
An
Act
relating
to
funding
emergency
medical
services
by
1
modifying
provisions
relating
to
city
emergency
medical
2
services
districts,
benefited
emergency
medical
services
3
districts,
and
optional
taxes
for
emergency
medical
4
services.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
TLSB
1769HV
(1)
89
md/jh
H.F.
562
DIVISION
I
1
EMERGENCY
MEDICAL
SERVICES
DISTRICTS
2
Section
1.
Section
357F.8,
Code
2021,
is
amended
to
read
as
3
follows:
4
357F.8
Election
on
proposed
levy
and
candidates
for
trustees.
5
1.
When
a
preliminary
plat
has
been
approved
by
the
board,
6
an
election
shall
be
held
within
the
district
within
sixty
days
7
to
approve
or
disapprove
the
levy
of
a
an
initial
tax
of
not
8
more
than
one
dollar
per
thousand
dollars
of
assessed
value
9
on
all
the
taxable
property
within
the
district
and
to
choose
10
candidates
for
the
offices
of
trustees
of
the
district.
The
11
ballot
shall
set
out
the
reason
for
the
tax
and
the
amount
12
needed.
The
tax
shall
be
set
to
raise
only
the
amount
needed.
13
Notice
of
the
election,
including
the
time
and
place
of
holding
14
the
election,
shall
be
given
as
provided
in
section
357F.4
.
15
The
vote
shall
be
by
ballot
which
shall
state
clearly
the
16
proposition
to
be
voted
upon
and
any
registered
voter
residing
17
within
the
district
at
the
time
of
the
election
may
vote.
It
18
is
not
mandatory
for
the
county
commissioner
of
elections
19
to
conduct
elections
held
pursuant
to
this
chapter
,
but
the
20
elections
shall
be
conducted
in
accordance
with
chapter
49
21
where
not
in
conflict
with
this
chapter
.
Judges
shall
be
22
appointed
to
serve
without
pay
by
the
board
from
among
the
23
registered
voters
of
the
district
to
be
in
charge
of
the
24
election.
The
proposition
is
approved
if
sixty
percent
of
25
those
voting
on
the
proposition
vote
in
favor
of
it.
26
2.
a.
If
the
tax
authorized
under
subsection
1
is
27
insufficient
to
provide
the
services
authorized
under
this
28
chapter,
the
trustees
may
levy
an
additional
annual
tax,
at
29
a
rate
necessary
to
provide
the
authorized
services,
if
such
30
authority
for
an
additional
tax
is
approved
at
election
held
31
separately
and
after
the
election
held
under
subsection
1.
32
b.
By
resolution,
the
trustees
may
submit
to
the
registered
33
voters
of
the
district
the
proposition
of
levying
the
34
additional
annual
tax
according
to
the
election
procedures
35
-1-
LSB
1769HV
(1)
89
md/jh
1/
14
H.F.
562
under
subsection
1.
1
c.
(1)
After
adoption
of
the
resolution
under
paragraph
2
“b”
,
the
board
of
trustees
shall
coordinate
efforts
with
3
the
local
emergency
medical
services
agencies
to
establish
4
a
district
advisory
council
to
assist
in
researching
and
5
assessing
the
service
needs
of
the
district
and
guiding
6
implementation
of
services
in
the
district
within
a
council
7
structure
and
in
the
manner
provided
in
the
most
recently
8
updated
Iowa
emergency
medical
services
system
standards.
9
(2)
The
advisory
council
established
under
subparagraph
(1)
10
shall
recommend
to
the
board
of
trustees
an
amount
of
funding
11
to
be
specified
on
the
ballot
for
the
election
held
under
this
12
subsection
2
and
shall
annually
assess
and
review
the
emergency
13
medical
services
needs
of
the
district
and
shall
include
the
14
results
of
such
review
and
assessment
in
an
annual
report
15
filed
with
the
board
of
trustees.
The
annual
report
shall
be
16
publicly
available
upon
filing
with
the
board
of
trustees.
17
The
board
of
trustees
shall
receive
public
comment
regarding
18
the
report
at
one
or
more
meetings
of
the
board
of
trustees.
19
Any
meeting
of
the
board
of
trustees
at
which
public
comment
20
on
the
annual
report
is
heard
shall
be
at
least
fourteen
days
21
following
the
date
the
annual
report
is
filed
with
the
board
22
of
trustees.
23
d.
The
proposition
is
adopted
if
a
majority
of
those
24
voting
on
the
proposition
at
the
election
approves
it.
If
25
the
proposition
is
approved
at
election,
the
trustees
may
26
impose
the
additional
annual
tax
beginning
with
the
fiscal
27
year
beginning
July
1
following
the
election
at
which
the
28
proposition
was
approved.
The
proposition
is
not
affected
by
a
29
change
in
the
boundaries
of
the
district.
30
e.
Discontinuance
of
the
authority
to
impose
an
additional
31
tax
under
this
chapter
shall
be
by
petition
and
election.
32
Upon
petition
of
twenty-five
percent
of
the
resident
eligible
33
electors,
the
board
shall
submit
to
the
voters
of
the
district
34
the
question
of
whether
to
discontinue
the
authority
to
impose
35
-2-
LSB
1769HV
(1)
89
md/jh
2/
14
H.F.
562
the
additional
tax
according
to
the
election
procedures
under
1
subsection
1.
If
a
majority
of
those
voting
on
the
question
2
of
discontinuance
of
the
trustees’
authority
to
impose
the
3
tax
favors
discontinuance,
the
trustees
shall
not
impose
the
4
additional
tax
for
any
fiscal
year
beginning
after
the
election
5
approving
the
discontinuance,
unless
imposition
is
subsequently
6
again
authorized
at
election.
Following
discontinuance
of
the
7
authority
to
impose
the
additional
tax,
authority
to
reimpose
8
the
additional
tax
requires
approval
in
accordance
with
this
9
subsection.
10
Sec.
2.
Section
357F.10,
Code
2021,
is
amended
to
read
as
11
follows:
12
357F.10
Trustees’
powers.
13
The
trustees
may
purchase,
own,
rent,
or
maintain
emergency
14
medical
services
apparatus
or
equipment
within
the
state
or
15
outside
the
territorial
jurisdiction
and
boundary
limits
of
16
this
state,
provide
housing
for
such
apparatus
and
equipment,
17
provide
emergency
medical
service
and
facilities,
and
may
18
certify
for
levy
an
annual
tax
taxes
as
provided
in
section
19
357F.8
.
The
trustees
may
purchase
material,
employ
emergency
20
medical
service
and
other
personnel,
and
may
perform
all
other
21
acts
necessary
to
properly
maintain
and
operate
the
district.
22
The
trustees
may
contract
with
any
city
or
county
or
public
or
23
private
agency
under
chapter
28E
for
the
purpose
of
providing
24
emergency
medical
services
under
this
chapter
.
The
trustees
25
are
allowed
necessary
expenses
in
the
discharge
of
their
26
duties,
but
they
shall
not
receive
a
salary.
27
Sec.
3.
Section
357F.11,
Code
2021,
is
amended
to
read
as
28
follows:
29
357F.11
Bonds
in
anticipation
of
revenue.
30
A
district
may
anticipate
the
collection
of
taxes
by
the
31
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
32
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
33
equal
installments
with
the
rate
of
interest
not
exceeding
34
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
35
-3-
LSB
1769HV
(1)
89
md/jh
3/
14
H.F.
562
incurred
under
this
chapter
until
authorized
by
an
election.
1
The
election
shall
be
held
and
notice
given
in
the
same
2
manner
as
provided
in
section
357F.8
,
and
the
same
a
sixty
3
percent
vote
shall
be
necessary
to
authorize
indebtedness.
4
Both
propositions
may
be
submitted
to
the
voters
at
the
same
5
election.
6
Sec.
4.
Section
357G.8,
Code
2021,
is
amended
to
read
as
7
follows:
8
357G.8
Election
on
proposed
levy
and
candidates
for
trustees.
9
1.
When
a
preliminary
plat
has
been
approved
by
the
council,
10
an
election
shall
be
held
within
the
district
within
sixty
11
days
to
approve
or
disapprove
the
levy
of
a
an
initial
tax
12
of
not
more
than
one
dollar
per
thousand
dollars
of
assessed
13
value
on
all
the
taxable
property
within
the
district
and
14
to
choose
candidates
for
the
offices
of
trustees
of
the
15
district.
The
ballot
shall
set
out
the
reason
for
the
tax
and
16
the
amount
needed.
The
tax
shall
be
set
to
raise
only
the
17
amount
needed.
Notice
of
the
election,
including
the
time
and
18
place
of
holding
the
election,
shall
be
given
as
provided
in
19
section
357G.4
.
The
vote
shall
be
by
ballot
which
shall
state
20
clearly
the
proposition
to
be
voted
upon
and
any
registered
21
voter
residing
within
the
district
at
the
time
of
the
election
22
may
vote.
It
is
not
mandatory
for
the
county
commissioner
of
23
elections
to
conduct
elections
held
pursuant
to
this
chapter
,
24
but
the
elections
shall
be
conducted
in
accordance
with
chapter
25
49
where
not
in
conflict
with
this
chapter
.
Judges
shall
26
be
appointed
to
serve
without
pay
by
the
council
from
among
27
the
registered
voters
of
the
district
to
be
in
charge
of
the
28
election.
The
proposition
is
approved
if
sixty
percent
of
29
those
voting
on
the
proposition
vote
in
favor
of
it.
30
2.
a.
If
the
tax
authorized
under
subsection
1
is
31
insufficient
to
provide
the
services
authorized
under
this
32
chapter,
the
trustees
may
levy
an
additional
annual
tax,
at
33
a
rate
necessary
to
provide
the
authorized
services,
if
such
34
authority
for
an
additional
tax
is
approved
at
election
held
35
-4-
LSB
1769HV
(1)
89
md/jh
4/
14
H.F.
562
separately
and
after
the
election
held
under
subsection
1.
1
b.
By
resolution,
the
trustees
may
submit
to
the
registered
2
voters
of
the
district
the
proposition
of
levying
the
3
additional
annual
tax
according
to
the
election
procedures
4
under
subsection
1.
5
c.
(1)
After
adoption
of
the
resolution
under
paragraph
6
“b”
,
the
board
of
trustees
shall
coordinate
efforts
with
7
the
local
emergency
medical
services
agencies
to
establish
8
a
district
advisory
council
to
assist
in
researching
and
9
assessing
the
service
needs
of
the
district
and
guiding
10
implementation
of
services
in
the
district
within
a
council
11
structure
and
in
the
manner
provided
in
the
most
recently
12
updated
Iowa
emergency
medical
services
system
standards.
13
(2)
The
district
advisory
council
established
under
14
subparagraph
(1)
shall
recommend
to
the
board
of
trustees
15
an
amount
of
funding
to
be
specified
on
the
ballot
for
the
16
election
held
under
this
subsection
2
and
shall
annually
assess
17
and
review
the
emergency
medical
services
needs
of
the
district
18
and
shall
include
the
results
of
such
review
and
assessment
19
in
an
annual
report
filed
with
the
board
of
trustees.
The
20
annual
report
shall
be
publicly
available
upon
filing
with
the
21
board
of
trustees.
The
board
of
trustees
shall
receive
public
22
comment
regarding
the
report
at
one
or
more
meetings
of
the
23
board
of
trustees.
Any
meeting
of
the
board
of
trustees
at
24
which
public
comment
on
the
annual
report
is
heard
shall
be
at
25
least
fourteen
days
following
the
date
the
annual
report
is
26
filed
with
the
board
of
trustees.
27
d.
The
proposition
is
adopted
if
a
majority
of
those
28
voting
on
the
proposition
at
the
election
approves
it.
If
29
the
proposition
is
approved
at
election,
the
trustees
may
30
impose
the
additional
annual
tax
beginning
with
the
fiscal
31
year
beginning
July
1
following
the
election
at
which
the
32
proposition
was
approved.
The
proposition
is
not
affected
by
a
33
change
in
the
boundaries
of
the
district.
34
e.
Discontinuance
of
the
authority
to
impose
an
additional
35
-5-
LSB
1769HV
(1)
89
md/jh
5/
14
H.F.
562
tax
under
this
chapter
shall
be
by
petition
and
election.
1
Upon
petition
of
twenty-five
percent
of
the
resident
eligible
2
electors,
the
board
shall
submit
to
the
voters
of
the
district
3
the
question
of
whether
to
discontinue
the
authority
to
impose
4
the
additional
tax
according
to
the
election
procedures
under
5
subsection
1.
If
a
majority
of
those
voting
on
the
question
6
of
discontinuance
of
the
trustees’
authority
to
impose
the
7
tax
favors
discontinuance,
the
trustees
shall
not
impose
the
8
additional
tax
for
any
fiscal
year
beginning
after
the
election
9
approving
the
discontinuance,
unless
imposition
is
subsequently
10
again
authorized
at
election.
Following
discontinuance
of
the
11
authority
to
impose
the
additional
tax,
authority
to
reimpose
12
the
additional
tax
requires
approval
in
accordance
with
this
13
subsection.
14
Sec.
5.
Section
357G.10,
Code
2021,
is
amended
to
read
as
15
follows:
16
357G.10
Trustees’
powers.
17
The
trustees
may
purchase,
own,
rent,
or
maintain
emergency
18
medical
services
apparatus
or
equipment
within
the
state
or
19
outside
the
territorial
jurisdiction
and
boundary
limits
of
20
this
state,
provide
housing
for
such
apparatus
and
equipment,
21
provide
emergency
medical
service
and
facilities,
and
may
22
certify
for
levy
an
annual
tax
taxes
as
provided
in
section
23
357G.8
.
The
trustees
may
purchase
material,
employ
emergency
24
medical
service
and
other
personnel,
and
may
perform
all
other
25
acts
necessary
to
properly
maintain
and
operate
the
district.
26
The
trustees
may
contract
with
any
other
city
or
county
or
27
public
or
private
agency
under
chapter
28E
for
the
purpose
of
28
providing
emergency
medical
services
under
this
chapter
.
The
29
trustees
are
allowed
necessary
expenses
in
the
discharge
of
30
their
duties,
but
they
shall
not
receive
a
salary.
31
Sec.
6.
Section
357G.11,
Code
2021,
is
amended
to
read
as
32
follows:
33
357G.11
Bonds
in
anticipation
of
revenue.
34
A
district
may
anticipate
the
collection
of
taxes
by
the
35
-6-
LSB
1769HV
(1)
89
md/jh
6/
14
H.F.
562
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
1
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
2
equal
installments
with
the
rate
of
interest
not
exceeding
3
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
4
incurred
under
this
chapter
until
authorized
by
an
election.
5
The
election
shall
be
held
and
notice
given
in
the
same
6
manner
as
provided
in
section
357G.8
,
and
the
same
a
sixty
7
percent
vote
shall
be
necessary
to
authorize
indebtedness.
8
Both
propositions
may
be
submitted
to
the
voters
at
the
same
9
election.
10
DIVISION
II
11
OPTIONAL
TAXES
FOR
EMERGENCY
MEDICAL
SERVICES
12
Sec.
7.
Section
422D.1,
Code
2021,
is
amended
to
read
as
13
follows:
14
422D.1
Authorization
——
election
——
imposition
and
repeal
——
15
use
of
revenues.
16
1.
a.
A
Upon
adoption
of
a
resolution
declaring
emergency
17
medical
services
to
be
an
essential
county
service
under
18
subsection
1A,
and
subject
to
the
limitations
of
this
chapter,
19
a
county
board
of
supervisors
may
offer
for
voter
approval
20
the
authorization
to
impose
any
of
the
following
taxes
or
a
21
combination
of
the
following
taxes:
22
(1)
Local
option
income
surtax.
23
(2)
An
ad
valorem
property
tax.
24
b.
Revenues
generated
from
these
taxes
shall
be
used
for
25
emergency
medical
services
as
provided
in
section
422D.6
.
26
1A.
a.
To
be
effective,
the
resolution
declaring
emergency
27
medical
services
to
be
an
essential
service
shall
be
considered
28
and
voted
on
for
approval
at
two
meetings
of
the
board
prior
to
29
the
meeting
at
which
the
resolution
is
to
be
finally
approved
30
by
a
majority
of
the
board
by
recorded
vote,
as
defined
in
31
section
331.101.
Notice
of
the
first
meeting
of
the
board
32
at
which
the
resolution
is
considered
and
voted
on
shall
be
33
published
not
less
than
sixty
days
prior
to
the
date
of
the
34
meeting
in
one
or
more
newspapers
that
meet
the
requirements
35
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of
section
618.14.
The
board
shall
not
suspend
or
waive
the
1
requirements
for
approval
of
the
resolution
or
approval
of
the
2
imposition
of
a
tax
under
this
chapter.
3
b.
Each
county
for
which
a
resolution
has
been
adopted
4
under
this
subsection
shall
coordinate
efforts
with
the
local
5
emergency
medical
services
agencies
to
establish
a
county
6
emergency
medical
services
system
advisory
council
to
assist
7
in
researching
and
assessing
the
service
needs
of
the
county
8
and
guiding
implementation
of
services
in
the
county
within
9
a
council
structure
and
in
the
manner
provided
in
the
most
10
recently
updated
Iowa
emergency
medical
services
system
11
standards.
12
c.
The
county
emergency
medical
services
system
advisory
13
council
established
under
paragraph
“b”
shall
recommend
to
the
14
board
of
supervisors
an
amount
of
funding
to
be
specified
on
15
the
ballot
under
section
422D.5,
and
if
one
or
more
of
the
16
taxes
are
approved
at
election,
shall
annually
assess
and
17
review
the
emergency
medical
services
needs
of
the
county,
and
18
shall
include
the
results
of
such
review
and
assessment
in
an
19
annual
report
filed
with
the
board
of
supervisors.
The
annual
20
report
shall
be
publicly
available
upon
filing
with
the
board
21
of
supervisors.
The
board
of
supervisors
shall
receive
public
22
comment
regarding
the
report
at
one
or
more
meetings
of
the
23
board
of
supervisors.
Any
meeting
of
the
board
of
supervisors
24
at
which
public
comment
on
the
annual
report
is
heard
shall
be
25
at
least
fourteen
days
following
the
date
the
annual
report
is
26
filed
with
the
board
of
supervisors.
27
d.
A
resolution
declaring
emergency
medical
services
to
be
28
an
essential
service
shall
be
deemed
void
if
the
proposition
29
to
impose
the
taxes
fails
at
election
or
if
discontinuance
of
30
the
authority
to
impose
the
tax
is
approved
at
election
under
31
subsection
4.
32
2.
a.
The
taxes
for
emergency
medical
services
shall
only
33
be
imposed
after
an
election
at
which
a
majority
of
those
34
voting
on
the
question
of
imposing
the
tax
or
combination
of
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taxes
specified
in
subsection
1
,
paragraph
“a”
,
subparagraph
1
(1)
or
(2),
vote
in
favor
of
the
question.
However,
the
tax
2
or
combination
of
taxes
specified
in
subsection
1
shall
not
3
be
imposed
on
property
within
or
on
residents
of
a
benefited
4
emergency
medical
services
district
under
chapter
357F
.
The
5
question
of
imposing
the
tax
or
combination
of
the
taxes
may
6
be
submitted
at
the
regular
city
election,
a
special
election,
7
or
the
general
election.
Notice
of
the
question
shall
be
8
provided
by
publication
at
least
sixty
days
before
the
time
of
9
the
election
and
shall
identify
the
tax
or
combination
of
taxes
10
and
the
rate
or
rates,
as
applicable.
If
a
majority
of
those
11
voting
on
the
question
approve
the
imposition
of
the
tax
or
12
combination
of
taxes,
the
tax
or
combination
of
taxes
shall
may
13
be
imposed
as
follows:
14
(1)
A
local
option
income
surtax
shall
may
be
imposed
for
15
tax
years
beginning
on
or
after
January
1
of
the
fiscal
year
in
16
which
the
favorable
election
was
held
following
the
date
the
17
ordinance
is
filed
with
the
director
of
revenue
under
section
18
422D.3,
subsection
3
.
19
(2)
An
ad
valorem
property
tax
shall
may
be
imposed
for
the
20
property
taxes
due
and
payable
in
fiscal
year
years
beginning
21
after
the
fiscal
year
in
which
the
election
was
held.
22
b.
Before
a
county
imposes
an
income
surtax
as
specified
23
in
subsection
1
,
paragraph
“a”
,
subparagraph
(1),
a
benefited
24
emergency
medical
services
district
in
the
county
shall
be
25
dissolved,
and
the
county
shall
be
liable
for
the
outstanding
26
obligations
of
the
benefited
district.
If
the
benefited
27
district
extends
into
more
than
one
county,
the
county
imposing
28
the
income
surtax
shall
be
liable
for
only
that
portion
of
the
29
obligations
relating
to
the
portion
of
the
benefited
district
30
in
the
county.
31
3.
Revenues
received
by
the
county
from
the
taxes
imposed
32
under
this
chapter
shall
be
deposited
into
the
emergency
33
medical
services
trust
fund
created
pursuant
to
section
422D.6
34
and
shall
be
used
as
provided
in
that
section.
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4.
Any
tax
or
combination
of
taxes
imposed
shall
be
for
a
1
maximum
period
of
five
years
Discontinuance
of
the
authority
2
to
impose
a
tax
under
this
chapter
shall
be
by
petition
and
3
election
.
Upon
receipt
of
a
valid
petition
as
provided
in
4
section
331.306,
the
board
of
supervisors
shall
direct
the
5
county
commissioner
of
elections
to
submit
to
the
voters
of
the
6
county
the
question
of
whether
to
discontinue
the
authority
7
to
impose
one
or
more
of
the
taxes
under
this
chapter.
If
a
8
majority
of
those
voting
on
the
question
of
discontinuance
of
9
the
board’s
authority
to
impose
the
tax
favors
discontinuance,
10
the
board
shall
not
impose
the
property
tax
for
any
fiscal
11
year
beginning
after
the
election
approving
the
discontinuance
12
and
shall
not
impose
the
income
surtax
for
any
tax
year
13
beginning
after
the
election
approving
the
discontinuance
14
unless
imposition
is
subsequently
again
authorized
at
election.
15
Following
discontinuance
of
the
authority
to
impose
the
taxes
16
under
this
chapter,
authority
to
reimpose
the
taxes
requires
17
approval
in
accordance
with
this
section.
18
Sec.
8.
Section
422D.3,
subsection
1,
Code
2021,
is
amended
19
to
read
as
follows:
20
1.
A
local
income
surtax
shall
may
be
imposed
for
tax
years
21
beginning
on
or
after
January
1
of
the
fiscal
year
in
which
22
the
favorable
election
was
held
for
tax
years
beginning
on
or
23
after
January
1
following
the
date
the
ordinance
is
filed
with
24
the
director
of
revenue
under
subsection
3
,
and
is
repealed
as
25
provided
in
section
422D.1,
subsection
4
,
as
of
December
31
for
26
tax
years
beginning
after
December
31
.
27
Sec.
9.
Section
422D.5,
Code
2021,
is
amended
to
read
as
28
follows:
29
422D.5
Property
tax
levy.
30
A
county
may
levy
an
emergency
medical
services
tax
at
31
the
rate
set
by
the
board
of
supervisors
and
approved
at
the
32
election
as
provided
in
section
422D.1
,
on
all
taxable
property
33
in
the
county
for
fiscal
years
beginning
with
property
taxes
34
due
and
payable
in
the
fiscal
year
beginning
after
the
fiscal
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year
in
which
the
favorable
election
was
held.
The
reason
1
for
imposing
the
tax
and
the
amount
needed
,
as
determined
by
2
the
board
of
supervisors
after
recommendation
of
the
county
3
emergency
medical
services
system
advisory
council,
shall
be
4
set
out
on
the
ballot.
The
rate
shall
be
set
so
as
to
raise
5
only
the
amount
needed.
The
authority
to
impose
the
levy
is
6
repealed
for
subsequent
fiscal
years
may
be
discontinued
as
7
provided
in
section
422D.1,
subsection
4
.
8
Sec.
10.
Section
422D.6,
subsection
1,
Code
2021,
is
amended
9
to
read
as
follows:
10
1.
A
county
authorized
to
impose
a
tax
under
this
chapter
11
shall
establish
an
emergency
medical
services
trust
fund
12
into
which
revenues
received
from
the
taxes
imposed
shall
13
be
deposited.
Moneys
in
the
trust
fund
shall
be
used
for
14
emergency
medical
services.
In
addition,
moneys
in
the
15
fund
may
be
used
for
the
purpose
of
matching
federal
or
16
state
funds
for
education
and
training
related
to
emergency
17
medical
services.
Moneys
remaining
in
the
fund
following
18
discontinuance
of
the
authority
to
impose
the
taxes
as
provided
19
in
section
422D.1,
subsection
4,
shall
remain
in
the
fund
and
20
may
be
expended
for
the
purposes
specified
in
this
section.
21
Sec.
11.
IMPLEMENTATION.
This
division
of
this
Act
shall
22
not
affect
the
imposition
and
collection
of
taxes
under
chapter
23
422D
in
effect
on
July
1,
2021,
and
such
taxes
shall
continue
24
to
be
imposed
and
administered
until
the
period
of
authority
to
25
impose
such
taxes
in
effect
immediately
prior
to
July
1,
2021,
26
expires.
27
EXPLANATION
28
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
29
the
explanation’s
substance
by
the
members
of
the
general
assembly.
30
This
bill
relates
to
funding
emergency
medical
services.
31
A
benefited
emergency
medical
services
district
established
32
by
a
county
board
of
supervisors
under
Code
chapter
357F
33
authorizes
the
district
trustees
to
levy
a
tax
of
not
more
than
34
$1
per
$1,000
of
assessed
value
on
all
the
taxable
property
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within
the
district.
Division
I
of
the
bill
provides
that
1
if
the
$1
per
$1,000
tax
levy
is
insufficient
to
provide
the
2
district’s
services,
the
trustees
may
levy
an
additional
annual
3
tax,
at
a
rate
necessary
to
provide
the
authorized
services,
if
4
such
authority
is
approved
at
election
by
a
majority
of
those
5
voting
on
the
proposition
at
a
separate
election.
In
addition,
6
after
adoption
of
the
resolution
to
submit
the
proposition
7
to
the
electors,
the
district
must
coordinate
efforts
with
8
the
local
emergency
medical
services
agencies
to
establish
a
9
district
advisory
council
to
recommend
an
amount
of
taxes
to
be
10
raised
and
included
on
the
ballot
and
to
assist
in
researching
11
and
assessing
the
service
needs
of
the
district
and
guiding
12
implementation
of
services.
The
bill
establishes
annual
13
emergency
medical
service
assessment
and
reporting
requirements
14
for
each
district
advisory
council.
Discontinuance
of
the
15
authority
to
impose
the
additional
tax
under
the
bill
must
be
16
by
petition
and
election
of
the
resident
eligible
electors.
17
A
city
emergency
medical
services
district
established
18
by
a
city
council
under
Code
chapter
357G
authorizes
the
19
district
trustees
to
levy
a
tax
of
not
more
than
$1
per
$1,000
20
of
assessed
value
on
all
the
taxable
property
within
the
21
district.
Division
I
of
the
bill
provides
that
if
the
$1
per
22
$1,000
tax
levy
is
insufficient
to
provide
the
district’s
23
services,
the
trustees
may
levy
an
additional
annual
tax,
24
at
a
rate
necessary
to
provide
the
authorized
services,
if
25
such
authority
is
approved
at
election
by
a
majority
of
those
26
voting
on
the
proposition
at
a
separate
election.
In
addition,
27
after
adoption
of
the
resolution
to
submit
the
proposition
28
to
the
electors,
the
district
must
coordinate
efforts
with
29
the
local
emergency
medical
services
agencies
to
establish
a
30
district
advisory
council
to
recommend
an
amount
of
taxes
to
be
31
raised
and
included
on
the
ballot
and
to
assist
in
researching
32
and
assessing
the
service
needs
of
the
district
and
guiding
33
implementation
of
services.
The
bill
establishes
annual
34
emergency
medical
service
assessment
and
reporting
requirements
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for
each
district
advisory
council.
Discontinuance
of
the
1
authority
to
impose
the
additional
tax
under
the
bill
must
be
2
by
petition
and
election
of
the
resident
eligible
electors.
3
Code
chapter
422D
authorizes
counties
to
impose
a
property
4
tax
levy,
an
income
surtax,
or
a
combination
of
both
taxes
5
within
the
county,
excluding
those
areas
within
a
benefited
6
emergency
medical
services
district
under
Code
chapter
357F,
7
to
be
used
for
emergency
medical
services,
if
the
taxes
are
8
approved
at
election.
9
Division
II
of
the
bill
establishes
a
requirement
for
10
counties,
prior
to
seeking
approval
from
the
voters
to
impose
11
the
taxes,
to
adopt
a
resolution
declaring
emergency
medical
12
services
to
be
an
essential
service
within
the
county.
The
13
bill
establishes
the
procedural
requirement
for
adoption
of
the
14
resolution
and
provides
that
the
requirements
for
approval
of
15
the
resolution
or
approval
of
the
imposition
of
a
tax
shall
not
16
be
suspended
or
waived
by
the
board.
17
In
addition,
each
county
for
which
such
a
resolution
has
18
been
adopted
shall
coordinate
efforts
with
the
local
emergency
19
medical
services
agencies
to
establish
a
county
emergency
20
medical
services
system
advisory
council
to
recommend
an
amount
21
of
taxes
to
be
raised
and
included
on
the
ballot
and
assist
22
in
researching
and
assessing
the
service
needs
of
the
county
23
and
guiding
implementation
of
services
in
the
county.
The
24
bill
establishes
annual
emergency
medical
service
assessment
25
and
reporting
requirements
for
each
county
emergency
medical
26
services
system
advisory
council.
27
Code
chapter
422D
currently
provides
that
imposition
of
the
28
taxes
or
combination
of
taxes
is
for
a
maximum
period
of
five
29
years.
The
bill
removes
the
five-year
limitation
and
provides
30
that
discontinuance
of
the
county’s
authority
to
impose
the
31
taxes
is
required
to
be
by
petition
of
eligible
electors
and
32
election.
The
bill
also
specifies
that
a
county
may
not
impose
33
the
taxes
for
any
fiscal
year
or
tax
year,
as
applicable,
34
beginning
after
the
election
approving
the
discontinuance
of
35
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authority
unless
subsequently
again
approved
for
imposition.
1
Following
discontinuance
of
authority,
authority
to
reimpose
2
the
taxes
requires
approval
in
accordance
with
Code
section
3
422D.1,
as
amended
in
the
bill.
4
The
bill
amends
provisions
regarding
the
permissible
years
5
for
which
imposition
of
the
approved
taxes
may
begin.
6
Division
II
of
the
bill
does
not
affect
the
imposition
7
and
collection
of
taxes
under
Code
chapter
422D
in
effect
on
8
July
1,
2021,
and
such
taxes
shall
continue
to
be
imposed
and
9
administered
until
the
period
of
authority
to
impose
such
taxes
10
in
effect
immediately
prior
to
July
1,
2021,
expires.
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