Bill Text: IA HSB231 | 2015-2016 | 86th General Assembly | Introduced
Bill Title: A study bill 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.
Spectrum: Unknown
Status: (Introduced - Dead) 2015-04-07 - 8:00AM; House Lounge Ways and Means. [HSB231 Detail]
Download: Iowa-2015-HSB231-Introduced.html
House
Study
Bill
231
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
SANDS)
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:
5
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Section
1.
Section
260C.15,
subsection
1,
Code
2015,
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
increase,
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
2015,
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
35
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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
authorized
.
10
b.
In
order
to
make
immediately
available
to
the
merged
11
area
the
proceeds
of
the
voted
tax
hereinbefore
authorized
to
12
be
levied
under
this
section
,
the
board
of
directors
of
any
13
such
merged
area
is
hereby
authorized,
without
the
necessity
14
for
any
further
election,
to
borrow
money
and
enter
into
loan
15
agreements
in
anticipation
of
the
collection
of
such
tax,
16
and
such
board
shall,
by
resolution,
provide
for
the
levy
17
of
an
annual
tax,
within
the
limits
of
the
special
voted
18
tax
hereinbefore
authorized
under
this
section
,
sufficient
19
to
pay
the
amount
of
any
such
loan
and
the
interest
thereon
20
to
maturity
as
the
same
becomes
due.
A
certified
copy
of
21
this
resolution
shall
be
filed
with
the
county
auditors
of
22
the
counties
in
which
such
merged
area
is
located,
and
the
23
filing
thereof
shall
make
it
a
duty
of
such
auditors
to
enter
24
annually
this
levy
for
collection
until
funds
are
realized
25
to
repay
the
loan
and
interest
thereon
in
full.
Said
loan
26
must
mature
within
the
number
of
years
for
which
the
tax
has
27
been
voted
and
shall
bear
interest
at
a
rate
or
rates
not
28
exceeding
that
permitted
by
chapter
74A
.
Any
loan
agreement
29
entered
into
pursuant
to
authority
herein
contained
shall
be
30
in
such
form
as
the
board
of
directors
shall
by
resolution
31
provide
and
the
loan
shall
be
payable
as
to
both
principal
and
32
interest
from
the
proceeds
of
the
annual
levy
of
the
voted
tax
33
hereinbefore
authorized
under
this
section
,
or
so
much
thereof
34
as
will
be
sufficient
to
pay
the
loan
and
interest
thereon.
In
35
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furtherance
of
the
foregoing
the
board
of
directors
of
such
1
merged
area
may,
with
or
without
notice,
negotiate
and
enter
2
into
a
loan
agreement
or
agreements
with
any
bank,
investment
3
banker,
trust
company,
insurance
company
or
group
thereof,
4
whereunder
the
borrowing
of
the
necessary
funds
may
be
assured
5
and
consummated.
The
proceeds
of
such
loan
shall
be
deposited
6
in
a
special
fund,
to
be
kept
separate
and
apart
from
all
other
7
funds
of
the
merged
area,
and
shall
be
paid
out
upon
warrants
8
drawn
by
the
president
and
secretary
of
the
board
of
directors
9
to
pay
the
cost
of
acquiring
the
school
facilities
for
which
10
the
tax
was
voted
authorized
.
11
Sec.
3.
Section
260C.22,
subsections
2
and
3,
Code
2015,
12
are
amended
by
striking
the
subsections
and
inserting
in
lieu
13
thereof
the
following:
14
2.
Following
approval
of
the
tax
at
two
consecutive
15
elections
under
subsection
1
where
the
question
of
imposing
16
the
tax
appeared
on
the
ballot,
if
the
tax
has
been
imposed
17
for
a
period
of
at
least
twenty
consecutive
years,
the
board
18
of
directors
of
the
merged
area
may,
by
resolution
adopted
at
19
any
time
before
the
end
of
the
most
recently
authorized
period
20
of
time
for
imposing
the
tax,
continue
to
impose
the
voted
tax
21
each
year
for
an
additional
period
not
to
exceed
ten
years
at
22
a
rate
not
to
exceed
the
maximum
rate
approved
at
election
23
until
the
tax
is
discontinued
or
the
maximum
rate
is
increased
24
following
an
election
pursuant
to
subsection
3.
An
increase
25
in
the
maximum
rate
of
the
voted
tax,
not
to
exceed
the
maximum
26
rate
specified
in
subsection
1,
shall
be
approved
at
election
27
pursuant
to
the
requirements
of
subsection
3.
28
3.
A
voted
tax
imposed
under
this
section
may
be
29
discontinued,
or
its
maximum
rate
increased,
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
35
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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
increase
the
2
maximum
rate
of
the
voted
tax,
whichever
is
applicable.
The
3
petition
must
be
signed
by
eligible
electors
equal
in
number
to
4
not
less
than
twenty-five
percent
of
the
votes
cast
at
the
last
5
preceding
election
in
the
merged
area
where
the
question
of
6
the
imposition
of
the
tax
appeared
on
the
ballot
and
received
7
by
the
board
of
directors
by
June
1
of
the
year
in
which
the
8
election
is
to
be
held.
The
question
shall
be
submitted
at
9
an
election
held
on
a
date
authorized
for
an
election
under
10
subsection
1,
paragraph
“a”
.
If
a
majority
of
those
voting
11
on
the
question
of
discontinuance
of
the
board
of
directors’
12
authority
to
impose
the
tax
favors
discontinuance,
the
board
13
shall
not
impose
the
tax
for
any
fiscal
year
beginning
after
14
expiration
of
the
period
of
time
for
imposing
the
tax
approved
15
at
the
last
election
under
subsection
1
or
the
period
of
16
time
for
imposing
the
tax
established
by
resolution
of
the
17
board
under
subsection
2
that
is
in
effect
on
the
date
the
18
petition
for
the
election
is
filed
with
the
board,
whichever
19
is
applicable,
unless
following
discontinuance
the
voted
tax
20
is
again
authorized
at
election
under
subsection
1.
If
the
21
question
of
whether
to
discontinue
the
authority
of
the
board
22
of
directors
to
impose
the
tax
fails
to
gain
approval
at
23
election,
the
question
shall
not
be
submitted
to
the
voters
of
24
the
merged
area
for
a
period
of
ten
years
following
the
date
of
25
the
election.
If
a
majority
of
those
voting
on
the
question
to
26
increase
the
maximum
rate
of
the
voted
tax
favors
the
proposed
27
increase,
the
new
maximum
rate
shall
apply
to
fiscal
years
28
beginning
after
the
date
of
the
election.
29
Sec.
4.
Section
260C.22,
subsection
4,
Code
2015,
is
amended
30
by
striking
the
subsection.
31
Sec.
5.
Section
260C.28,
subsection
3,
Code
2015,
is
amended
32
to
read
as
follows:
33
3.
a.
If
the
board
of
directors
wishes
to
certify
for
a
34
levy
under
subsection
2
,
the
board
shall
direct
the
county
35
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commissioner
of
elections
to
submit
the
question
of
such
1
authorization
for
the
board
at
an
election
held
on
a
date
2
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
.
If
a
3
majority
of
those
voting
on
the
question
at
the
election
favors
4
authorization
of
the
board
to
make
such
a
levy,
the
board
5
may
certify
for
a
levy
as
provided
under
subsection
2
during
6
each
of
the
ten
years
following
the
election
,
unless
otherwise
7
authorized
under
paragraph
“b”
.
If
a
majority
of
those
voting
8
on
the
question
at
the
election
does
not
favor
authorization
9
of
the
board
to
make
a
levy
under
subsection
2
,
the
board
may
10
submit
the
question
to
the
voters
again
at
an
election
held
on
11
a
date
specified
in
section
39.2,
subsection
4
,
paragraph
“c”
.
12
b.
Following
approval
of
the
additional
tax
authorized
13
under
subsection
2
at
two
consecutive
elections
under
paragraph
14
“a”
where
the
question
of
imposing
the
additional
tax
appeared
15
on
the
ballot,
if
the
additional
tax
has
been
imposed
for
a
16
period
of
at
least
twenty
consecutive
years
and
either
the
17
period
of
time
for
imposing
the
additional
tax
approved
at
the
18
last
election
under
paragraph
“a”
or
the
period
of
time
for
19
imposing
the
tax
established
previously
by
resolution
under
20
this
paragraph
“b”
is
due
to
expire,
the
board
of
directors
21
of
the
merged
area
may,
by
resolution,
continue
to
impose
the
22
additional
tax
each
year
for
an
additional
period
not
to
exceed
23
ten
years
at
a
rate
not
to
exceed
the
maximum
rate
authorized
24
under
subsection
2,
until
the
tax
is
discontinued
following
an
25
election
pursuant
to
paragraph
“c”
.
26
c.
The
additional
tax
authorized
under
subsection
2
may
27
be
discontinued
by
petition
and
election.
Upon
receipt
of
a
28
petition
containing
the
required
number
of
signatures,
the
29
board
of
directors
of
a
merged
area
shall
direct
the
county
30
commissioner
of
elections
responsible
under
section
47.2
for
31
conducting
elections
in
the
merged
area
to
submit
to
the
voters
32
of
the
merged
area
the
question
of
whether
to
discontinue
the
33
authority
of
the
board
of
directors
to
impose
the
additional
34
tax
under
subsection
2.
The
petition
must
be
signed
by
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eligible
electors
equal
in
number
to
not
less
than
twenty-five
1
percent
of
the
votes
cast
at
the
last
preceding
election
in
2
the
merged
area
where
the
question
of
the
imposition
of
the
3
additional
tax
appeared
on
the
ballot.
The
question
shall
4
be
submitted
at
an
election
held
on
a
date
specified
in
5
section
39.2,
subsection
4,
paragraph
“c”
.
If
a
majority
of
6
those
voting
on
the
question
of
discontinuance
of
the
board
7
of
directors’
authority
to
impose
the
additional
tax
favors
8
discontinuance,
the
board
shall
not
impose
the
additional
9
tax
for
any
fiscal
year
beginning
after
the
expiration
of
10
the
period
of
time
for
imposing
the
tax
approved
at
the
last
11
election
under
paragraph
“a”
or
the
period
of
time
for
imposing
12
the
additional
tax
established
by
resolution
of
the
board
under
13
paragraph
“b”
that
is
in
effect
on
the
date
the
petition
for
14
the
election
is
filed
with
the
board,
whichever
is
applicable,
15
unless
following
discontinuance
the
additional
tax
is
again
16
authorized
at
election
under
paragraph
“a”
.
If
the
question
17
of
whether
to
discontinue
the
authority
of
the
board
of
18
directors
to
impose
the
additional
tax
fails
to
gain
approval
19
at
election,
the
question
shall
not
be
submitted
to
the
voters
20
of
the
merged
area
for
a
period
of
ten
years
following
the
date
21
of
the
election.
22
Sec.
6.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
23
immediate
importance,
takes
effect
upon
enactment.
24
Sec.
7.
APPLICABILITY.
25
1.
This
Act
applies
to
merged
area
voted
taxes
under
section
26
260C.22
in
effect
on
the
effective
date
of
this
Act
and
merged
27
area
voted
taxes
approved
at
election
under
section
260C.22
on
28
or
after
the
effective
date
of
this
Act.
29
2.
This
Act
applies
to
merged
area
taxes
under
section
30
260C.28,
subsections
2
and
3,
in
effect
on
the
effective
date
31
of
this
Act
and
merged
area
taxes
approved
at
election
under
32
section
260C.28,
subsection
3,
on
or
after
the
effective
date
33
of
this
Act.
34
EXPLANATION
35
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The
inclusion
of
this
explanation
does
not
constitute
agreement
with
1
the
explanation’s
substance
by
the
members
of
the
general
assembly.
2
This
bill
relates
to
the
approval
and
imposition
of
the
3
facilities
property
tax
levy
and
the
equipment
replacement
and
4
program
sharing
property
tax
levy
for
a
merged
area.
5
Current
Code
section
260C.22
provides
that
in
addition
to
a
6
merged
area’s
property
tax
levy
under
Code
section
260C.17,
the
7
voters
in
a
merged
area
may
vote
a
tax
levy
not
exceeding
20
and
8
one-fourth
cents
per
$1,000
of
assessed
value
for
a
period
not
9
to
exceed
10
years
for
the
purchase
of
grounds,
construction
of
10
buildings,
payment
of
debts
contracted
for
the
construction
of
11
buildings,
purchase
of
buildings
and
equipment
for
buildings,
12
and
the
acquisition
of
libraries,
for
the
purpose
of
paying
13
costs
of
utilities,
and
for
the
purpose
of
maintaining,
14
remodeling,
improving,
or
expanding
the
community
college
of
15
the
merged
area.
16
Under
the
bill,
following
approval
at
two
consecutive
17
elections
where
the
question
of
imposition
of
the
tax
was
on
18
the
ballot,
if
the
tax
has
been
imposed
for
a
period
of
at
least
19
20
consecutive
years,
the
board
of
directors
of
the
merged
area
20
may,
by
resolution
adopted
at
any
time
before
the
end
of
the
21
most
recently
authorized
period
of
time
for
imposing
the
tax,
22
continue
to
impose
the
voted
tax
each
year
for
an
additional
23
period
not
to
exceed
10
years
at
a
rate
not
to
exceed
the
24
maximum
rate
approved
at
election
until
the
tax
is
discontinued
25
or
its
rate
increased
following
an
election
initiated
by
26
petition.
The
bill
also
specifies
that
the
election
to
impose
27
the
levy
under
Code
section
260C.22
shall
be
initiated
by
28
resolution
of
the
board
of
directors
of
the
merged
area.
29
The
bill
provides
that
upon
the
receipt
of
a
petition
30
containing
the
required
number
of
signatures,
the
board
of
31
directors
of
a
merged
area
shall
direct
the
appropriate
county
32
commissioners
of
elections
to
submit
to
the
registered
voters
33
of
the
merged
area
the
question
of
whether
to
discontinue
the
34
authority
of
the
board
of
directors
to
impose
the
voted
tax
or
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to
increase
the
maximum
rate
of
the
tax.
The
petition
must
be
1
signed
by
eligible
electors
equal
in
number
to
not
less
than
2
25
percent
of
the
number
of
votes
cast
at
the
last
preceding
3
election
in
the
merged
area
where
the
question
of
imposition
4
of
the
tax
appeared
on
the
ballot
and
received
by
the
board
5
of
directors
by
June
1
of
the
year
in
which
the
election
is
6
to
be
held.
If
a
majority
of
those
voting
on
the
question
7
favors
discontinuance,
the
board
may
not
impose
the
levy
for
8
any
fiscal
year
beginning
after
the
expiration
of
the
period
9
of
time
for
which
the
tax
was
last
approved
at
election
or
10
by
the
board,
as
applicable.
If
the
question
of
whether
to
11
discontinue
the
board’s
authority
to
impose
the
tax
fails
to
be
12
approved
at
election,
the
question
may
not
be
submitted
to
the
13
voters
for
a
period
of
10
years.
14
The
bill
also
strikes
obsolete
provisions
of
Code
section
15
260C.22
relating
to
the
imposition
of
the
voted
tax
in
specific
16
years.
17
Current
Code
section
260C.28
provides
that
in
addition
to
18
a
property
tax
levy
of
$0.03
per
$1,000
of
assessed
value
for
19
equipment
replacement,
the
board
of
directors
of
a
merged
area
20
may
certify
for
levy
at
a
rate
in
excess
of
the
$0.03
per
$1,000
21
of
assessed
value,
if
the
excess
tax
levied
does
not
cause
the
22
total
rate
certified
to
exceed
a
rate
of
$0.09
per
$1,000
of
23
assessed
value,
and
the
excess
revenue
generated
is
used
for
24
purposes
of
program
sharing
between
community
colleges
or
for
25
the
purchase
of
instructional
equipment,
and
the
additional
26
levy
is
approved
at
election.
The
approval
at
election
may
be
27
for
a
period
not
to
exceed
10
years.
28
Under
the
bill,
following
approval
at
two
consecutive
29
elections
where
the
question
of
imposition
of
the
additional
30
tax
was
on
the
ballot,
if
the
additional
tax
has
been
imposed
31
for
a
period
of
at
least
20
consecutive
years
and
the
period
32
of
time
approved
for
imposing
the
additional
tax
is
due
to
33
expire,
the
board
of
directors
of
the
merged
area
may,
by
34
resolution,
continue
to
impose
the
additional
tax
each
year
for
35
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an
additional
period
not
to
exceed
10
years
until
the
tax
is
1
discontinued
following
an
election
initiated
by
petition.
2
The
bill
provides
that
upon
the
receipt
of
a
petition
3
containing
the
required
number
of
signatures,
the
board
of
4
directors
of
a
merged
area
shall
direct
the
appropriate
county
5
commissioners
of
elections
to
submit
to
the
registered
voters
6
of
the
merged
area
the
question
of
whether
to
discontinue
the
7
authority
of
the
board
of
directors
to
impose
the
additional
8
tax.
The
petition
must
be
signed
by
eligible
electors
equal
9
in
number
to
not
less
than
25
percent
of
the
number
of
votes
10
cast
at
the
last
preceding
election
in
the
merged
area
where
11
the
question
of
the
imposition
of
the
additional
tax
appeared
12
on
the
ballot.
If
a
majority
of
those
voting
on
the
question
13
favors
discontinuance,
the
board
may
not
impose
the
additional
14
tax
for
any
fiscal
year
beginning
after
the
expiration
of
the
15
period
of
time
for
which
the
tax
was
last
approved
at
election
16
or
by
the
board,
as
applicable.
If
the
question
of
whether
17
to
discontinue
the
board’s
authority
to
impose
the
additional
18
tax
fails
to
be
approved
at
election,
the
question
may
not
be
19
submitted
to
the
voters
for
a
period
of
10
years.
20
The
bill
takes
effect
upon
enactment
and
applies
to
merged
21
area
taxes
in
effect
on
the
effective
date
of
the
bill
22
and
merged
area
taxes
approved
at
election
on
or
after
the
23
effective
date
of
the
bill.
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