Bill Text: IA HF632 | 2017-2018 | 87th General Assembly | Introduced

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Bill Title: A bill for an act relating to property taxes levied by a township for the improvement and maintenance of certain cemeteries and including applicability provisions.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2017-04-14 - Fiscal note. [HF632 Detail]

Download: Iowa-2017-HF632-Introduced.html

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House File 632 - Introduced




                                 HOUSE FILE       
                                 BY  KEARNS

                                      A BILL FOR

  1 An Act relating to property taxes levied by a township for
  2    the improvement and maintenance of certain cemeteries and
  3    including applicability provisions.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1983YH (6) 87
    md/sc/rj

PAG LIN



  1  1    Section 1.  Section 359.33, Code 2017, is amended to read as
  1  2 follows:
  1  3    359.33  Tax for nonowned cemetery.
  1  4    They may levy a tax not to exceed six seven and three=fourths
  1  5 cents per thousand dollars of assessed value of taxable
  1  6 property to improve and maintain any cemetery located in the
  1  7 township and not owned by the township, provided the same is
  1  8 devoted to general public use.
  1  9    Sec. 2.  APPLICABILITY.  This Act applies to property taxes
  1 10 due and payable in fiscal years beginning on or after July 1,
  1 11 2018.
  1 12                           EXPLANATION
  1 13 The inclusion of this explanation does not constitute agreement with
  1 14 the explanation's substance by the members of the general assembly.
  1 15    Current Code section 359.33 authorizes a township to levy
  1 16 a property tax of six and three=fourths cents per $1,000 of
  1 17 assessed value of taxable property in the township to pay for
  1 18 the improvement and maintenance of any cemetery that is not
  1 19 owned by the township if the cemetery is devoted to general
  1 20 public use.  This bill increases the authorized levy rate to
  1 21 seven and three=fourths cents per $1,000 of assessed value of
  1 22 taxable property to pay for the improvement and maintenance
  1 23 of any cemetery located in the township and not owned by the
  1 24 township, provided the cemetery is devoted to general public
  1 25 use.
  1 26    The bill applies to property taxes due and payable in fiscal
  1 27 years beginning on or after July 1, 2018.
       LSB 1983YH (6) 87
       md/sc/rj