Senate
File
2222
-
Introduced
SENATE
FILE
2222
BY
KLIMESH
A
BILL
FOR
An
Act
relating
to
county
board
of
supervisors’
approval
of
1
sanitary
district
tax
levies,
and
including
applicability
2
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
Section
358.18,
subsection
1,
Code
2024,
is
1
amended
to
read
as
follows:
2
1.
a.
The
board
of
trustees
of
any
sanitary
district
3
organized
under
this
chapter
shall
,
subject
to
the
approval
4
of
the
board
of
supervisors
of
each
county
that
is
within
the
5
territorial
limits
of
the
sanitary
district,
have
the
power
6
by
ordinance
to
levy
annually
for
the
purpose
of
paying
the
7
administrative
costs
of
such
district,
or
for
the
payment
8
of
deficiencies
in
special
assessments,
or
for
both,
a
tax
9
upon
property
within
the
territorial
limits
of
such
sanitary
10
district
not
exceeding
fifty-four
cents
per
thousand
dollars
11
of
the
adjusted
taxable
valuation
of
the
property
within
such
12
district
for
the
preceding
fiscal
year.
A
sanitary
district
13
located
in
more
than
one
county
may
divide
property
within
the
14
sanitary
district
into
sanitary
district
divisions
according
15
to
the
county
in
which
the
property
is
located.
The
sanitary
16
district
may
levy
different
rates
in
each
sanitary
district
17
division.
18
b.
The
board
of
trustees
shall
submit
the
proposed
levy
19
to
each
county
board
of
supervisors
of
every
county
in
which
20
the
sanitary
district
has
territory,
and
each
county
board
21
of
supervisors
shall
review
and
approve,
modify,
or
reject
22
the
proposed
levy
prior
to
the
sanitary
district
adopting
the
23
ordinance
to
levy
the
tax.
24
Sec.
2.
APPLICABILITY.
This
Act
applies
to
fiscal
years
25
beginning
on
or
after
July
1,
2025.
26
EXPLANATION
27
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
28
the
explanation’s
substance
by
the
members
of
the
general
assembly.
29
Under
current
law,
a
board
of
trustees
for
a
sanitary
30
district
(board
of
trustees)
has
the
power
to
levy
annual
taxes
31
by
ordinance
not
to
exceed
54
cents
per
$1,000
of
the
adjusted
32
taxable
valuation.
33
This
bill
requires
the
board
of
trustees
to
submit
the
levy
34
proposed
by
the
board
of
trustees
for
adoption
by
ordinance
to
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2222
each
county
board
of
supervisors
for
the
counties
in
which
the
1
sanitary
district
has
territory.
The
bill
requires
the
county
2
boards
of
supervisors
to
review
and
approve,
modify,
or
reject
3
the
proposed
levy
prior
to
the
sanitary
district
adopting
the
4
levy
by
ordinance.
5
The
bill
allows
a
sanitary
district
located
in
more
than
6
one
county
to
divide
property
within
the
sanitary
district
7
into
sanitary
district
divisions
according
to
the
county
in
8
which
the
property
is
located.
The
sanitary
district
may
levy
9
different
rates
in
each
sanitary
district
division.
10
The
bill
applies
to
fiscal
years
beginning
on
or
after
July
11
1,
2025.
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