Bill Text: IA SF356 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to local government property taxes, financial authority, operations, and budgets, and including effective date and applicability provisions.(Formerly SSB 1124.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2023-06-05 - Referred to Ways and Means. S.J. 1091. [SF356 Detail]
Download: Iowa-2023-SF356-Introduced.html
Senate
File
356
-
Introduced
SENATE
FILE
356
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1124)
A
BILL
FOR
An
Act
relating
to
local
government
property
taxes,
financial
1
authority,
operations,
and
budgets,
and
including
effective
2
date
and
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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1100SV
(2)
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356
DIVISION
I
1
COUNTY
PROPERTY
TAXES
AND
BUDGETS
2
Section
1.
Section
331.301,
subsection
10,
paragraph
e,
3
subparagraph
(1),
Code
2023,
is
amended
to
read
as
follows:
4
(1)
(a)
The
board
must
follow
substantially
the
5
authorization
procedures
of
section
331.443
to
authorize
6
a
lease
or
lease-purchase
contract
for
personal
property
7
which
is
payable
from
the
general
fund.
The
board
must
8
follow
substantially
the
authorization
procedures
of
section
9
331.443
to
authorize
a
lease
or
lease-purchase
contract
for
10
real
property
which
is
payable
from
the
general
fund
if
the
11
principal
amount
of
the
lease-purchase
contract
does
not
exceed
12
the
following
limits:
13
(i)
Four
Two
hundred
eighty
thousand
dollars
in
a
county
14
having
a
population
of
twenty-five
thousand
or
less.
15
(ii)
Five
Three
hundred
fifty
thousand
dollars
in
a
county
16
having
a
population
of
more
than
twenty-five
thousand
but
not
17
more
than
fifty
thousand.
18
(iii)
Six
Four
hundred
twenty
thousand
dollars
in
a
county
19
having
a
population
of
more
than
fifty
thousand
but
not
more
20
than
one
hundred
thousand.
21
(iv)
Eight
Five
hundred
sixty
thousand
dollars
in
a
county
22
having
a
population
of
more
than
one
hundred
thousand
but
not
23
more
than
two
hundred
thousand.
24
(v)
One
million
Seven
hundred
thousand
dollars
in
a
county
25
having
a
population
of
more
than
two
hundred
thousand.
26
(b)
However,
if
the
principal
amount
of
a
lease
or
27
lease-purchase
contract
pursuant
to
this
subparagraph
(1)
is
28
less
than
twenty-five
seventeen
thousand
five
hundred
dollars,
29
the
board
may
authorize
the
lease
or
lease-purchase
contract
30
without
following
the
authorization
procedures
of
section
31
331.443
.
32
Sec.
2.
Section
331.402,
subsection
3,
paragraph
d,
33
subparagraph
(1),
subparagraph
divisions
(a),
(b),
(c),
(d),
34
and
(e),
Code
2023,
are
amended
to
read
as
follows:
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(a)
Four
Two
hundred
eighty
thousand
dollars
in
a
county
1
having
a
population
of
twenty-five
thousand
or
less.
2
(b)
Five
Three
hundred
fifty
thousand
dollars
in
a
county
3
having
a
population
of
more
than
twenty-five
thousand
but
not
4
more
than
fifty
thousand.
5
(c)
Six
Four
hundred
twenty
thousand
dollars
in
a
county
6
having
a
population
of
more
than
fifty
thousand
but
not
more
7
than
one
hundred
thousand.
8
(d)
Eight
Five
hundred
sixty
thousand
dollars
in
a
county
9
having
a
population
of
more
than
one
hundred
thousand
but
not
10
more
than
two
hundred
thousand.
11
(e)
One
million
Seven
hundred
thousand
dollars
in
a
county
12
having
a
population
of
more
than
two
hundred
thousand.
13
Sec.
3.
Section
331.403,
subsection
1,
Code
2023,
is
amended
14
to
read
as
follows:
15
1.
Not
later
than
December
1
of
each
year
on
forms
and
16
pursuant
to
instructions
prescribed
by
the
department
of
17
management,
a
county
shall
prepare
an
annual
financial
report
18
showing
for
each
county
fund
the
financial
condition
as
of
19
June
30
and
the
results
of
operations
for
the
year
then
ended.
20
Copies
of
the
report
shall
be
maintained
as
a
public
record
at
21
the
auditor’s
office
and
shall
be
filed
with
the
director
of
22
the
department
of
management
and
with
the
auditor
of
state
by
23
December
1.
A
summary
of
the
report,
in
a
form
prescribed
by
24
the
director,
shall
be
published
by
each
county
not
later
than
25
December
1
of
each
year
in
one
or
more
newspapers
which
meet
26
the
requirements
of
section
618.14
.
Beginning
with
the
annual
27
financial
report
filed
by
December
1,
2024,
each
report
shall
28
include
a
list
of
bonds,
notes,
or
other
obligations
issued
by
29
the
county
during
the
preceding
fiscal
year
payable
from
any
30
source,
including
the
amount
of
the
issuance,
the
project
or
31
purpose
of
the
issuance,
whether
the
issuance
was
approved
32
at
election
or
eligible
to
be
subject
to
a
petition
for
an
33
election,
and
identification
of
issuances
from
the
fiscal
year
34
or
prior
fiscal
years
related
to
the
same
project
or
purpose.
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Sec.
4.
Section
331.423,
Code
2023,
is
amended
to
read
as
1
follows:
2
331.423
Basic
levies
——
maximums
——
adjustments
.
3
Annually,
the
board
may
certify
basic
levies,
subject
to
the
4
following
limits:
5
1.
For
general
county
services
,
:
6
a.
For
fiscal
years
beginning
before
July
1,
2024,
three
7
dollars
and
fifty
cents
per
thousand
dollars
of
the
assessed
8
value
of
all
taxable
property
in
the
county.
9
b.
For
the
fiscal
year
beginning
July
1,
2024,
a
levy
rate
10
per
thousand
dollars
of
taxable
value
equal
to
the
sum
of
three
11
dollars
and
fifty
cents
plus
the
sum
of
the
amount
per
thousand
12
dollars
of
taxable
value
levied
by
the
county
under
section
13
331.424,
subsection
1,
paragraph
“a”
,
subparagraph
(6),
Code
14
2023,
for
the
fiscal
year
beginning
July
1,
2023,
and
the
sum
15
of
the
amount
per
thousand
dollars
of
taxable
value
levied
for
16
general
county
services
under
section
331.426,
Code
2023,
for
17
the
fiscal
year
beginning
July
1,
2023.
18
c.
(1)
For
each
fiscal
year
beginning
on
or
after
July
1,
19
2025,
subject
to
paragraph
“d”
,
the
greater
of
three
dollars
20
and
fifty
cents
per
thousand
dollars
of
assessed
value
used
to
21
calculate
taxes
for
the
budget
year
and
the
amount
determined
22
under
paragraph
“b”
,
as
adjusted
under
subparagraph
(2),
if
23
applicable.
24
(2)
If
the
total
assessed
value
used
to
calculate
taxes
for
25
general
county
services
for
the
budget
year
exceeds
one
hundred
26
two
and
one-half
percent
of
the
total
assessed
value
used
to
27
calculate
taxes
for
the
current
fiscal
year,
the
levy
rate
per
28
thousand
dollars
determined
under
paragraph
“b”
,
as
previously
29
adjusted
under
this
subparagraph,
if
applicable,
shall
be
30
reduced
to
a
rate
per
one
thousand
dollars
of
assessed
value
31
that
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
32
current
fiscal
year’s
actual
property
tax
dollars
certified
for
33
levy
under
this
subsection
1
divided
by
one
hundred
two
and
34
one-half
percent
of
the
total
assessed
value
used
to
calculate
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taxes
for
the
current
fiscal
year.
1
d.
In
addition
to
the
limitation
under
paragraph
“c”
,
2
for
fiscal
years
beginning
on
or
after
July
1,
2025,
if
the
3
county’s
actual
levy
rate
imposed
under
this
subsection
for
the
4
current
fiscal
year
is
three
dollars
and
fifty
cents
or
less
5
per
thousand
dollars
of
assessed
value
and
the
total
assessed
6
value
used
to
calculate
taxes
for
the
budget
year
exceeds
one
7
hundred
three
and
twenty-five
hundredths
percent
of
the
total
8
assessed
value
used
to
calculate
taxes
for
the
current
fiscal
9
year,
the
levy
rate
imposed
under
this
subsection
for
the
10
budget
year
shall
not
exceed
a
rate
per
one
thousand
dollars
11
of
assessed
value
that
is
equal
to
one
thousand
multiplied
by
12
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
13
dollars
certified
for
levy
under
this
subsection
1
divided
by
14
one
hundred
three
and
twenty-five
hundredths
percent
of
the
15
total
assessed
value
used
to
calculate
taxes
for
the
current
16
fiscal
year.
17
2.
For
rural
county
services
,
:
18
a.
For
fiscal
years
beginning
before
July
1,
2024,
three
19
dollars
and
ninety-five
cents
per
thousand
dollars
of
the
20
assessed
value
of
taxable
property
in
the
county
outside
of
21
incorporated
city
areas.
22
b.
For
the
fiscal
year
beginning
July
1,
2024,
a
levy
rate
23
per
thousand
dollars
of
taxable
value
equal
to
the
sum
of
three
24
dollars
and
ninety-five
cents
plus
the
sum
of
the
amount
per
25
thousand
dollars
of
taxable
value
levied
for
rural
county
26
services
under
section
331.426,
Code
2023,
for
the
fiscal
year
27
beginning
July
1,
2023.
28
c.
(1)
For
each
fiscal
year
beginning
on
or
after
July
1,
29
2025,
subject
to
paragraph
“d”
,
the
greater
of
three
dollars
30
and
ninety-five
cents
per
thousand
dollars
of
assessed
value
31
used
to
calculate
taxes
for
the
budget
year
and
the
amount
32
determined
under
paragraph
“b”
,
as
adjusted
under
subparagraph
33
(2),
if
applicable.
34
(2)
If
the
total
assessed
value
used
to
calculate
taxes
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for
rural
county
services
under
this
subsection
for
the
budget
1
year
exceeds
one
hundred
two
and
one-half
percent
of
the
total
2
assessed
value
used
to
calculate
taxes
for
the
current
fiscal
3
year,
the
levy
rate
per
thousand
dollars
determined
under
4
paragraph
“b”
,
as
previously
adjusted
under
this
subparagraph,
5
if
applicable,
shall
be
reduced
to
a
rate
per
one
thousand
6
dollars
of
assessed
value
that
is
equal
to
one
thousand
7
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
8
property
tax
dollars
certified
for
levy
under
this
subsection
2
9
divided
by
one
hundred
two
and
one-half
percent
of
the
total
10
assessed
value
used
to
calculate
taxes
for
the
current
fiscal
11
year.
12
d.
In
addition
to
the
limitation
under
paragraph
“c”
,
13
for
fiscal
years
beginning
on
or
after
July
1,
2025,
if
the
14
county’s
actual
levy
rate
imposed
under
this
subsection
for
15
the
current
fiscal
year
is
three
dollars
and
ninety-five
16
cents
or
less
per
thousand
dollars
of
assessed
value
and
the
17
total
assessed
value
used
to
calculate
taxes
for
the
budget
18
year
exceeds
one
hundred
three
and
twenty-five
hundredths
19
percent
of
the
total
assessed
value
used
to
calculate
taxes
20
for
the
current
fiscal
year,
the
levy
rate
imposed
under
this
21
subsection
for
the
budget
year
shall
not
exceed
a
rate
per
22
one
thousand
dollars
of
assessed
value
that
is
equal
to
one
23
thousand
multiplied
by
the
quotient
of
the
current
fiscal
24
year’s
actual
property
tax
dollars
certified
for
levy
under
25
this
subsection
2
divided
by
one
hundred
three
and
twenty-five
26
hundredths
percent
of
the
total
assessed
value
used
to
27
calculate
taxes
for
the
current
fiscal
year.
28
3.
For
purposes
of
this
section:
29
a.
“Budget
year”
means
the
same
as
defined
in
section
30
331.433A,
subsection
1.
31
b.
“Current
fiscal
year”
means
the
same
as
defined
in
32
section
331.433A,
subsection
1.
33
Sec.
5.
Section
331.424,
subsection
1,
paragraph
a,
34
subparagraph
(6),
Code
2023,
is
amended
by
striking
the
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subparagraph.
1
Sec.
6.
Section
331.426,
Code
2023,
is
amended
to
read
as
2
follows:
3
331.426
Additions
to
basic
levies.
4
1.
If
a
county
has
unusual
circumstances
a
natural
disaster
,
5
creating
a
need
for
additional
property
taxes
for
general
6
county
services
or
rural
county
services
in
excess
of
the
7
amount
that
can
be
raised
by
the
levies
otherwise
permitted
8
under
sections
331.423
through
331.425
,
the
board
may
certify
9
additions
to
each
of
the
basic
levies
as
follows:
by
complying
10
with
the
provisions
of
subsection
2.
11
1.
The
basis
for
justifying
an
additional
property
tax
under
12
this
section
must
be
one
or
more
of
the
following:
13
a.
An
unusual
increase
in
population
as
determined
by
the
14
preceding
certified
federal
census.
15
b.
A
natural
disaster
or
other
emergency.
16
c.
Unusual
problems
relating
to
major
new
functions
required
17
by
state
law.
18
d.
Unusual
staffing
problems.
19
e.
Unusual
need
for
additional
moneys
to
permit
continuance
20
of
a
program
which
provides
substantial
benefit
to
county
21
residents.
22
f.
Unusual
need
for
a
new
program
which
will
provide
23
substantial
benefit
to
county
residents,
if
the
county
24
establishes
the
need
and
the
amount
of
necessary
increased
25
cost.
26
g.
A
reduced
or
unusually
low
growth
rate
in
the
property
27
tax
base
of
the
county.
28
2.
a.
The
public
notice
of
a
hearing
on
the
county
budget
29
required
by
section
331.434,
subsection
3
,
shall
include
the
30
following
additional
information
for
the
applicable
class
of
31
services
related
to
the
natural
disaster
:
32
(1)
A
statement
that
the
accompanying
budget
summary
33
requires
a
proposed
basic
property
tax
rate
exceeding
the
34
maximum
rate
established
by
the
general
assembly.
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(2)
A
comparison
of
the
proposed
basic
tax
rate
with
the
1
maximum
basic
tax
rate,
and
the
dollar
amount
of
the
difference
2
between
the
proposed
rate
and
the
maximum
rate.
3
(3)
A
statement
of
the
major
reasons
resulting
from
the
4
natural
disaster
for
the
difference
between
the
proposed
basic
5
tax
rate
and
the
maximum
basic
tax
rate.
6
b.
The
information
required
by
this
subsection
shall
be
7
published
in
a
conspicuous
form
as
prescribed
by
the
committee.
8
Sec.
7.
Section
331.433A,
subsection
5,
paragraph
b,
Code
9
2023,
is
amended
to
read
as
follows:
10
b.
(1)
If
the
sum
of
the
maximum
property
tax
dollars
11
for
the
budget
year
specified
in
the
resolution
for
either
12
general
county
services
or
for
rural
county
services
under
the
13
levies
specified
in
subsection
2
,
paragraphs
“a”
and
“b”
,
as
14
applicable,
exceeds
one
hundred
two
percent
of
the
sum
of
the
15
current
fiscal
year’s
actual
property
taxes
certified
for
levy
16
for
general
county
services
or
rural
county
services
under
the
17
levies
specified
in
subsection
2
,
paragraphs
“a”
and
“b”
,
as
18
applicable,
the
board
shall
be
required
to
adopt
the
resolution
19
by
a
two-thirds
majority
of
the
membership
of
the
board.
20
(2)
(a)
For
the
budget
year
beginning
July
1,
2024,
the
21
amount
of
the
current
fiscal
year’s
actual
property
taxes
22
certified
for
levy
for
general
county
services
shall
include
23
amounts
certified
for
levy
under
section
331.424,
subsection
1,
24
paragraph
“a”
,
subparagraph
(6),
Code
2023,
and
under
section
25
331.426,
Code
2023.
26
(b)
For
the
budget
year
beginning
July
1,
2024,
the
amount
27
of
the
current
fiscal
year’s
actual
property
taxes
certified
28
for
levy
for
rural
county
services
shall
include
amounts
29
certified
for
levy
under
Code
section
331.426,
Code
2023.
30
Sec.
8.
Section
331.441,
subsection
2,
paragraph
b,
31
subparagraph
(5),
subparagraph
divisions
(a),
(b),
(c),
(d),
32
and
(e),
Code
2023,
are
amended
to
read
as
follows:
33
(a)
Six
Four
hundred
twenty
thousand
dollars
in
a
county
34
having
a
population
of
twenty-five
thousand
or
less.
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(b)
Seven
Five
hundred
fifty
twenty-five
thousand
dollars
1
in
a
county
having
a
population
of
more
than
twenty-five
2
thousand
but
not
more
than
fifty
thousand.
3
(c)
Nine
Six
hundred
thirty
thousand
dollars
in
a
county
4
having
a
population
of
more
than
fifty
thousand
but
not
more
5
than
one
hundred
thousand.
6
(d)
One
million
two
Eight
hundred
forty
thousand
dollars
in
7
a
county
having
a
population
of
more
than
one
hundred
thousand
8
but
not
more
than
two
hundred
thousand.
9
(e)
One
million
five
hundred
fifty
thousand
dollars
in
a
10
county
having
a
population
of
more
than
two
hundred
thousand.
11
Sec.
9.
Section
331.441,
subsection
2,
paragraph
c,
12
subparagraph
(11),
Code
2023,
is
amended
by
striking
the
13
subparagraph.
14
Sec.
10.
Section
331.442,
subsection
5,
paragraph
a,
15
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
16
as
follows:
17
(1)
In
counties
having
a
population
of
twenty
thousand
18
or
less,
in
an
amount
of
not
more
than
one
hundred
seventy
19
thousand
dollars.
20
(2)
In
counties
having
a
population
of
over
twenty
thousand
21
and
not
over
fifty
thousand,
in
an
amount
of
not
more
than
two
22
one
hundred
forty
thousand
dollars.
23
(3)
In
counties
having
a
population
of
over
fifty
thousand,
24
in
an
amount
of
not
more
than
three
two
hundred
ten
thousand
25
dollars.
26
Sec.
11.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
27
effect
July
1,
2024.
28
Sec.
12.
APPLICABILITY.
This
division
of
this
Act
applies
29
to
taxes
and
budgets
for
fiscal
years
beginning
on
or
after
30
July
1,
2024.
31
DIVISION
II
32
CITY
PROPERTY
TAXES
AND
BUDGETS
33
Sec.
13.
Section
24.48,
subsection
5,
Code
2023,
is
amended
34
by
adding
the
following
new
paragraph:
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NEW
PARAGRAPH
.
c.
For
budgets
for
fiscal
years
beginning
on
1
or
after
July
1,
2024,
if
the
political
subdivision
is
a
city,
2
a
suspension
of
the
statutory
property
tax
levy
limitations
3
under
this
section
shall
only
be
approved
by
the
state
appeal
4
board
in
the
event
of
a
natural
disaster.
5
Sec.
14.
Section
28M.5,
subsection
1,
Code
2023,
is
amended
6
to
read
as
follows:
7
1.
The
commission,
with
the
approval
of
the
board
of
8
supervisors
of
participating
counties
and
the
city
council
9
of
participating
cities
in
the
chapter
28E
agreement,
may
10
levy
annually
a
tax
not
to
exceed
ninety-five
cents
per
11
thousand
dollars
of
the
assessed
value
of
all
taxable
property
12
in
a
regional
transit
district
to
the
extent
provided
in
13
this
section
.
The
chapter
28E
agreement
may
authorize
the
14
commission
to
levy
the
tax
at
different
rates
within
the
15
participating
cities
and
counties
in
amounts
sufficient
to
meet
16
the
revenue
responsibilities
of
such
cities
and
counties
as
17
allocated
in
the
budget
adopted
by
the
commission.
However,
18
for
a
city
participating
in
a
regional
transit
district,
the
19
total
of
all
the
tax
levies
imposed
in
the
city
pursuant
20
to
section
384.12,
subsection
10
1
,
and
this
section
shall
21
not
exceed
the
aggregate
of
ninety-five
cents
per
thousand
22
dollars
of
the
assessed
value
of
all
taxable
property
in
the
23
participating
city.
24
Sec.
15.
Section
37.8,
Code
2023,
is
amended
to
read
as
25
follows:
26
37.8
Levy
for
Cost
of
development,
operation,
and
27
maintenance.
28
For
the
development,
operation,
and
maintenance
of
a
29
building
or
monument
constructed,
purchased,
or
donated
under
30
this
chapter
,
a
city
may
levy
a
tax
not
to
exceed
eighty-one
31
cents
per
thousand
dollars
of
assessed
value
on
all
the
taxable
32
property
within
the
city,
as
provided
in
section
384.12,
33
subsection
2
utilize
taxes
levied
under
section
384.1
.
34
Sec.
16.
Section
357G.8,
Code
2023,
is
amended
to
read
as
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follows:
1
357G.8
Election
on
proposed
levy
and
of
candidates
for
2
trustees
——
funding
of
operations
.
3
1.
When
a
preliminary
plat
has
been
approved
by
the
council,
4
an
election
shall
be
held
within
the
district
within
sixty
days
5
to
approve
or
disapprove
the
levy
of
an
initial
tax
of
not
6
more
than
one
dollar
per
thousand
dollars
of
assessed
value
7
on
all
the
taxable
property
within
the
district
and
to
choose
8
candidates
for
the
offices
of
trustees
of
the
district.
The
9
ballot
shall
set
out
the
reason
for
the
tax
and
the
amount
10
needed.
The
tax
shall
be
set
to
raise
only
the
amount
needed.
11
Notice
of
the
election,
including
the
time
and
place
of
holding
12
the
election,
shall
be
given
as
provided
in
section
357G.4
.
13
The
vote
shall
be
by
ballot
which
shall
state
clearly
the
14
proposition
to
be
voted
upon
and
any
registered
voter
residing
15
within
the
district
at
the
time
of
the
election
may
vote.
It
16
is
not
mandatory
for
the
county
commissioner
of
elections
17
to
conduct
elections
held
pursuant
to
this
chapter
,
but
the
18
elections
shall
be
conducted
in
accordance
with
chapter
49
19
where
not
in
conflict
with
this
chapter
.
Judges
shall
be
20
appointed
to
serve
without
pay
by
the
council
from
among
the
21
registered
voters
of
the
district
to
be
in
charge
of
the
22
election.
The
proposition
is
approved
if
sixty
percent
of
23
those
voting
on
the
proposition
vote
in
favor
of
it.
24
2.
a.
If
the
tax
authorized
under
subsection
1
is
25
insufficient
to
provide
the
services
authorized
under
this
26
chapter
,
the
trustees
may
levy
an
additional
annual
tax,
at
27
a
rate
necessary
to
provide
the
authorized
services,
if
such
28
authority
for
an
additional
tax
is
approved
at
election
held
29
separately
and
after
the
election
held
under
subsection
1
.
30
The
district’s
operations
shall
be
funded
from
general
fund
31
property
tax
revenues
certified
by
the
city
and
levied
under
32
section
384.1.
33
b.
By
resolution,
the
council
may
submit
to
the
registered
34
voters
of
the
district
the
proposition
of
levying
the
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additional
annual
tax
according
to
the
election
procedures
1
under
subsection
1
.
2
c.
(1)
After
adoption
of
the
resolution
under
paragraph
3
“b”
,
the
The
board
of
trustees
shall
coordinate
efforts
with
4
the
local
emergency
medical
services
agencies
to
establish
5
a
district
advisory
council
to
assist
in
researching
and
6
assessing
the
service
needs
of
the
district
and
guiding
7
implementation
of
services
in
the
district
within
a
council
8
structure.
9
(2)
The
district
advisory
council
established
under
10
subparagraph
(1)
shall
recommend
to
the
board
of
trustees
11
an
amount
of
funding
to
be
specified
on
the
ballot
for
the
12
election
held
under
this
subsection
2
to
be
requested
from
the
13
city
to
fund
the
district
and
shall
annually
assess
and
review
14
the
emergency
medical
services
needs
of
the
district
and
shall
15
include
the
results
of
such
review
and
assessment
in
an
annual
16
report
filed
with
the
board
of
trustees.
The
annual
report
17
shall
be
publicly
available
upon
filing
with
the
board
of
18
trustees.
The
board
of
trustees
shall
receive
public
comment
19
regarding
the
report
at
one
or
more
meetings
of
the
board
20
of
trustees.
Any
meeting
of
the
board
of
trustees
at
which
21
public
comment
on
the
annual
report
is
heard
shall
be
at
least
22
fourteen
days
following
the
date
the
annual
report
is
filed
23
with
the
board
of
trustees.
24
d.
The
proposition
is
adopted
if
a
majority
of
those
25
voting
on
the
proposition
at
the
election
approves
it.
If
26
the
proposition
is
approved
at
election,
the
trustees
may
27
impose
the
additional
annual
tax
beginning
with
the
fiscal
28
year
beginning
July
1
following
the
election
at
which
the
29
proposition
was
approved.
The
proposition
is
not
affected
by
a
30
change
in
the
boundaries
of
the
district.
31
e.
Discontinuance
of
the
authority
to
impose
an
additional
32
tax
under
this
chapter
shall
be
by
petition
and
election.
33
Upon
petition
of
twenty-five
percent
of
the
resident
eligible
34
electors,
the
board
of
trustees
shall
submit
to
the
voters
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of
the
district
the
question
of
whether
to
discontinue
the
1
authority
to
impose
the
additional
tax
according
to
the
2
election
procedures
under
subsection
1
.
If
a
majority
of
those
3
voting
on
the
question
of
discontinuance
of
the
trustees’
4
authority
to
impose
the
tax
favors
discontinuance,
the
trustees
5
shall
not
impose
the
additional
tax
for
any
fiscal
year
6
beginning
after
the
election
approving
the
discontinuance,
7
unless
imposition
is
subsequently
again
authorized
at
election.
8
Following
discontinuance
of
the
authority
to
impose
the
9
additional
tax,
authority
to
reimpose
the
additional
tax
10
requires
approval
in
accordance
with
this
subsection
.
11
Sec.
17.
Section
357G.10,
Code
2023,
is
amended
to
read
as
12
follows:
13
357G.10
Trustees’
powers.
14
The
trustees
may
purchase,
own,
rent,
or
maintain
emergency
15
medical
services
apparatus
or
equipment
within
the
state
or
16
outside
the
territorial
jurisdiction
and
boundary
limits
of
17
this
state,
provide
housing
for
such
apparatus
and
equipment,
18
provide
emergency
medical
service
and
facilities,
and
may
19
request
the
city
certify
for
levy
an
amount
of
taxes
as
20
provided
in
section
357G.8
.
The
trustees
may
purchase
21
material,
employ
emergency
medical
service
and
other
personnel,
22
and
may
perform
all
other
acts
necessary
to
properly
maintain
23
and
operate
the
district.
The
trustees
may
contract
with
any
24
other
city
or
county
or
public
or
private
agency
under
chapter
25
28E
for
the
purpose
of
providing
emergency
medical
services
26
under
this
chapter
.
The
trustees
are
allowed
necessary
27
expenses
in
the
discharge
of
their
duties,
but
they
shall
not
28
receive
a
salary.
29
Sec.
18.
Section
357G.12,
Code
2023,
is
amended
to
read
as
30
follows:
31
357G.12
Dissolution
of
district.
32
Upon
petition
of
thirty-five
percent
of
the
resident
33
eligible
electors,
the
council
may
dissolve
a
district
and
34
dispose
of
any
remaining
property,
the
proceeds
of
which
shall
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first
be
applied
against
outstanding
obligations
and
any
1
balance
shall
be
applied
to
tax
credit
of
property
owners
of
2
the
district.
The
council
shall
continue
to
levy
a
tax
after
3
dissolution
of
a
district,
of
not
to
exceed
twenty-seven
cents
4
per
thousand
dollars
of
assessed
value
on
all
the
taxable
5
property
of
the
district,
appropriate
taxes
levied
under
6
section
384.1
until
all
outstanding
obligations
of
the
district
7
are
paid.
8
Sec.
19.
Section
357G.13,
Code
2023,
is
amended
to
read
as
9
follows:
10
357G.13
Adding
property
to
district.
11
Any
property
in
an
unincorporated
area
contiguous
to
the
12
boundaries
of
an
established
district
which
is
annexed
by
the
13
city
shall
be
included
in
the
district.
The
tax
levy
for
the
14
next
year
shall
be
applied
to
the
property
and
on
the
first
day
15
of
the
next
fiscal
year,
the
property
shall
become
a
part
of
16
the
district.
17
Sec.
20.
Section
357J.18,
Code
2023,
is
amended
to
read
as
18
follows:
19
357J.18
Transition
——
emergency
medical
services
district
20
taxes
discontinued.
21
When
the
boundary
lines
of
the
emergency
response
district
22
include
all
or
a
portion
of
an
emergency
medical
services
23
district
under
chapter
357F
or
chapter
357G
and
the
emergency
24
response
district
has
certified
a
tax
to
be
levied
on
property
25
located
within
the
emergency
medical
services
district
for
26
the
purpose
of
emergency
medical
service,
the
emergency
27
medical
services
district
trustees
shall
no
longer
levy
the
28
taxes
authorized
in
section
357F.8
or
section
357G.8
utilize
29
tax
revenue
levied
under
section
384.1
for
emergency
medical
30
services
district
purposes
in
that
portion
of
such
emergency
31
medical
services
district
that
is
provided
services
by
the
32
emergency
response
district.
Any
indebtedness
incurred
by
33
an
emergency
medical
services
district
under
chapter
357F
34
or
chapter
357G
for
a
service
now
provided
by
the
emergency
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356
response
district
shall
be
assumed
by
the
emergency
response
1
district.
2
Sec.
21.
Section
384.1,
Code
2023,
is
amended
to
read
as
3
follows:
4
384.1
Taxes
certified.
5
1.
A
city
may
certify
taxes
to
be
levied
by
the
county
6
on
all
taxable
property
within
the
city
limits,
for
all
city
7
government
purposes.
However,
the
8
2.
a.
Notwithstanding
subsection
3,
the
tax
levied
by
9
a
city
on
tracts
of
land
and
improvements
thereon
used
and
10
assessed
for
agricultural
or
horticultural
purposes,
shall
11
not
exceed
three
dollars
and
three-eighths
cents
per
thousand
12
dollars
of
assessed
value
in
any
year.
Improvements
located
13
on
such
tracts
of
land
and
not
used
for
agricultural
or
14
horticultural
purposes
and
all
residential
dwellings
are
15
subject
to
the
same
rate
of
tax
levied
by
the
city
on
all
other
16
taxable
property
within
the
city.
A
17
3.
a.
For
fiscal
years
beginning
before
July
1,
2024,
a
18
city’s
tax
levy
for
the
general
fund
shall
not
exceed
eight
19
dollars
and
ten
cents
per
thousand
dollars
of
taxable
assessed
20
value
used
to
calculate
taxes
in
any
tax
year,
except
for
the
21
levies
authorized
in
section
384.12
.
22
b.
For
the
fiscal
year
beginning
July
1,
2024,
a
city’s
23
tax
levy
for
the
general
fund,
except
for
levies
authorized
in
24
section
384.12,
shall
not
exceed
the
sum
of
eight
dollars
and
25
ten
cents
per
thousand
dollars
of
taxable
value
plus
the
sum
of
26
the
following
for
the
city,
as
applicable:
27
(1)
The
amount
per
thousand
dollars
of
taxable
value
levied
28
by
or
on
behalf
of
the
city
under
section
384.8,
Code
2023,
for
29
the
fiscal
year
beginning
July
1,
2023.
30
(2)
The
total
amount
per
thousand
dollars
of
taxable
value
31
levied
by
or
on
behalf
of
the
city
under
section
384.12,
32
subsections
1,
2,
3,
4,
5,
6,
7,
8,
9,
11,
12,
13,
15,
16,
18,
33
and
20,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
34
(3)
The
amount
per
thousand
dollars
of
taxable
value
levied
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by
the
city
under
section
24.48,
Code
2023,
for
the
fiscal
year
1
beginning
July
1,
2023.
2
c.
(1)
For
each
fiscal
year
beginning
on
or
after
July
3
1,
2025,
subject
to
paragraph
“d”
,
a
city’s
tax
levy
for
the
4
general
fund,
except
for
levies
authorized
in
section
384.12,
5
shall
not
exceed
in
any
tax
year
the
greater
of
eight
dollars
6
and
ten
cents
per
thousand
dollars
of
assessed
value
used
to
7
calculate
taxes
for
the
budget
year
and
the
amount
determined
8
under
paragraph
“b”
,
as
adjusted
under
subparagraph
(2),
if
9
applicable.
10
(2)
If
the
total
assessed
value
used
to
calculate
taxes
11
for
the
budget
year
exceeds
one
hundred
two
and
one-half
12
percent
of
the
total
assessed
value
used
to
calculate
taxes
for
13
the
current
fiscal
year,
the
levy
rate
per
thousand
dollars
14
determined
under
paragraph
“b”
,
as
previously
adjusted
under
15
this
subparagraph,
if
applicable,
shall
be
reduced
to
a
rate
16
per
one
thousand
dollars
of
assessed
value
that
is
equal
to
17
one
thousand
multiplied
by
the
quotient
of
the
current
fiscal
18
year’s
actual
property
tax
dollars
certified
for
levy
under
19
this
section
divided
by
one
hundred
two
and
one-half
percent
20
of
the
total
assessed
value
used
to
calculate
taxes
for
the
21
current
fiscal
year.
22
d.
In
addition
to
the
limitation
under
paragraph
“c”
,
for
23
fiscal
years
beginning
on
or
after
July
1,
2025,
if
the
city’s
24
actual
levy
rate
imposed
under
this
section
for
the
current
25
fiscal
year
is
eight
dollars
and
ten
cents
or
less
per
thousand
26
dollars
of
assessed
value
and
the
total
assessed
value
used
to
27
calculate
taxes
for
the
budget
year
exceeds
one
hundred
three
28
and
twenty-five
hundredths
percent
of
the
total
assessed
value
29
used
to
calculate
taxes
for
the
current
fiscal
year,
the
levy
30
rate
imposed
under
this
section
for
the
budget
year
shall
not
31
exceed
a
rate
per
one
thousand
dollars
of
assessed
value
that
32
is
equal
to
one
thousand
multiplied
by
the
quotient
of
the
33
current
fiscal
year’s
actual
property
tax
dollars
certified
34
for
levy
under
this
section
divided
by
one
hundred
three
and
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twenty-five
hundredths
percent
of
the
total
assessed
value
used
1
to
calculate
taxes
for
the
current
fiscal
year.
2
4.
For
purposes
of
this
section:
3
a.
“Budget
year”
means
the
same
as
defined
in
section
4
384.15A,
subsection
1.
5
b.
“Current
fiscal
year”
means
the
same
as
defined
in
6
section
384.15A,
subsection
1.
7
Sec.
22.
Section
384.12,
Code
2023,
is
amended
to
read
as
8
follows:
9
384.12
Additional
taxes.
10
A
city
may
certify,
for
the
general
fund
levy,
taxes
which
11
are
not
subject
to
the
limit
provided
in
section
384.1
,
and
12
which
are
in
addition
to
any
other
moneys
the
city
may
wish
to
13
spend
for
such
purposes,
as
follows:
14
1.
A
tax
not
to
exceed
thirteen
and
one-half
cents
15
per
thousand
dollars
of
assessed
value
for
the
support
of
16
instrumental
or
vocal
musical
groups,
one
or
more
organizations
17
which
have
tax-exempt
status
under
section
501(c)(3)
of
18
the
Internal
Revenue
Code
and
are
organized
and
operated
19
exclusively
for
artistic
and
cultural
purposes,
or
any
of
these
20
purposes,
subject
to
the
following:
21
a.
Upon
receipt
of
a
petition
valid
under
the
provisions
of
22
section
362.4
,
the
council
shall
submit
to
the
voters
at
the
23
next
regular
city
election
the
question
of
whether
a
tax
shall
24
be
levied.
25
b.
If
a
majority
approves
the
levy,
it
may
be
imposed.
26
c.
The
levy
can
be
eliminated
by
the
same
procedure
of
27
petition
and
election.
28
d.
A
tax
authorized
by
an
election
held
prior
to
the
29
effective
date
of
the
city
code
may
be
continued
until
30
eliminated
by
the
council,
or
by
petition
and
election.
31
2.
A
tax
not
to
exceed
eighty-one
cents
per
thousand
dollars
32
of
assessed
value
for
development,
operation,
and
maintenance
33
of
a
memorial
building
or
monument,
subject
to
the
provisions
34
of
subsection
1
.
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3.
A
tax
not
to
exceed
thirteen
and
one-half
cents
per
1
thousand
dollars
of
assessed
value
for
support
of
a
symphony
2
orchestra,
subject
to
the
provisions
of
subsection
1
.
3
4.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
4
dollars
of
assessed
value
for
the
operation
of
cultural
and
5
scientific
facilities,
subject
to
the
provisions
of
subsection
6
1
,
except
that
the
question
may
be
submitted
on
the
council’s
7
own
motion.
8
5.
A
tax
to
aid
in
the
construction
of
a
county
bridge,
9
subject
to
the
provisions
of
subsection
1
,
except
that
the
10
question
must
be
submitted
at
a
special
election.
The
expense
11
of
a
special
election
under
this
subsection
must
be
paid
by
the
12
county.
The
notice
of
the
special
election
must
include
full
13
details
of
the
proposal,
including
the
location
of
the
proposed
14
bridge,
the
rate
of
tax
to
be
levied,
and
all
other
conditions.
15
6.
A
tax
to
aid
a
company
incorporated
under
the
laws
of
16
this
state
in
the
construction
of
a
highway
or
combination
17
bridge
across
any
navigable
boundary
river
of
this
state,
18
commencing
or
terminating
in
the
city
and
suitable
for
use
19
as
highway,
or
for
both
highway
and
railway
purposes.
This
20
tax
levy
is
subject
to
the
provisions
of
subsections
1
and
5
.
21
The
levy
is
limited
to
one
dollar
and
thirty-five
cents
per
22
thousand
dollars
of
the
assessed
value
of
taxable
property
in
23
the
city.
The
estimated
cost
of
the
bridge
must
be
at
least
24
ten
thousand
dollars,
and
the
city
aid
may
not
exceed
one-half
25
of
the
estimated
cost.
The
notice
of
the
special
election
26
must
include
the
name
of
the
corporation
to
be
aided,
and
all
27
conditions
required
of
the
corporation.
Tax
moneys
received
28
for
this
purpose
may
not
be
paid
over
by
the
county
treasurer
29
until
the
city
has
filed
a
statement
that
the
corporation
has
30
complied
with
all
conditions.
31
7.
If
a
tax
has
been
voted
for
aid
of
a
bridge
under
32
subsection
6
,
a
further
tax
may
be
voted
for
the
purpose
of
33
purchasing
the
bridge,
subject
to
the
provisions
of
subsection
34
1
.
The
levy
under
this
subsection
is
limited
to
three
dollars
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and
thirty-seven
and
one-half
cents
per
thousand
dollars
of
the
1
assessed
value
of
the
taxable
property
in
the
city,
payable
in
2
not
less
than
ten
annual
installments.
3
8.
A
tax
for
the
purpose
of
carrying
out
the
terms
of
a
4
contract
for
the
use
of
a
bridge
by
a
city
situated
on
a
river
5
over
which
a
bridge
has
been
built.
The
tax
may
not
exceed
6
sixty-seven
and
one-half
cents
per
thousand
dollars
of
assessed
7
value
each
year.
8
9.
A
tax
for
aid
to
a
public
transportation
company,
9
subject
to
the
procedure
provided
in
subsection
1
,
except
the
10
question
must
be
submitted
at
a
special
election.
The
levy
is
11
limited
to
three
and
three-eighths
cents
per
thousand
dollars
12
of
assessed
value.
In
addition
to
any
other
conditions
the
13
following
requirements
must
be
met
before
moneys
received
for
14
this
purpose
may
be
paid
over
by
the
county
treasurer:
15
a.
The
public
transportation
company
shall
provide
the
city
16
with
copies
of
state
and
federal
income
tax
returns
for
the
17
five
years
preceding
the
year
for
which
payment
is
contemplated
18
or
for
such
lesser
period
of
time
as
the
company
has
been
in
19
operation.
20
b.
The
city
shall,
in
any
given
year,
be
authorized
to
pay
21
over
only
such
sums
as
will
yield
not
to
exceed
two
percent
22
of
the
public
transportation
company’s
investment
as
the
same
23
is
valued
in
its
tax
depreciation
schedule,
provided
that
24
corporate
profits
and
losses
for
the
five
preceding
years
or
25
for
such
lesser
period
of
time
as
the
company
has
been
in
26
operation
shall
not
average
in
excess
of
a
two
percent
net
27
return.
Taxes
levied
under
this
subsection
may
not
be
used
to
28
subsidize
losses
incurred
prior
to
the
election
required
by
29
this
subsection
.
30
10.
1.
A
tax
for
the
operation
and
maintenance
of
a
31
municipal
transit
system
or
for
operation
and
maintenance
of
a
32
regional
transit
district,
and
for
the
creation
of
a
reserve
33
fund
for
the
system
or
district,
in
an
amount
not
to
exceed
34
ninety-five
cents
per
thousand
dollars
of
assessed
value
each
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year,
when
the
revenues
from
the
transit
system
or
district
are
1
insufficient
for
such
purposes.
2
11.
If
a
city
has
entered
into
a
lease
of
a
building
or
3
complex
of
buildings
to
be
operated
as
a
civic
center,
a
tax
4
sufficient
to
pay
the
installments
of
rent
and
for
maintenance,
5
insurance
and
taxes
not
included
in
the
lease
rental
payments.
6
12.
A
tax
not
to
exceed
thirteen
and
one-half
cents
per
7
thousand
dollars
of
assessed
value
each
year
for
operating
and
8
maintaining
a
civic
center
owned
by
a
city.
9
13.
A
tax
not
to
exceed
six
and
three-fourths
cents
per
10
thousand
dollars
of
assessed
value
for
planning
a
sanitary
11
disposal
project.
12
14.
2.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
13
dollars
of
assessed
value
each
year
for
an
aviation
authority
14
as
provided
in
section
330A.15
.
15
15.
A
tax
not
to
exceed
six
and
three-fourths
cents
per
16
thousand
dollars
of
assessed
value
each
year
for
a
levee
17
improvement
fund
in
special
charter
cities
as
provided
in
18
section
420.155
.
19
16.
A
tax
not
to
exceed
twenty
and
one-half
cents
per
20
thousand
dollars
of
assessed
value
each
year
to
maintain
an
21
institution
received
by
gift
or
devise,
subject
to
an
election
22
as
required
under
subsection
1
.
23
17.
3.
A
tax
to
pay
the
premium
costs
on
tort
liability
24
insurance,
property
insurance,
and
any
other
insurance
that
25
may
be
necessary
in
the
operation
of
the
city,
the
costs
of
a
26
self-insurance
program,
the
costs
of
a
local
government
risk
27
pool
and
amounts
payable
under
any
insurance
agreements
to
28
provide
or
procure
such
insurance,
self-insurance
program,
or
29
local
government
risk
pool.
30
18.
A
tax
to
fund
an
emergency
medical
services
district
31
under
chapter
357G
.
32
19.
4.
A
tax
that
exceeds
any
tax
levy
limit
within
this
33
chapter
,
provided
the
question
has
been
submitted
at
a
special
34
levy
election
and
received
a
simple
majority
of
the
votes
cast
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on
the
proposition
to
authorize
the
enumerated
levy
limit
to
be
1
exceeded
for
the
proposed
budget
year.
2
a.
The
election
may
be
held
as
specified
in
this
subsection
3
if
notice
is
given
by
the
city
council,
not
later
than
4
forty-six
days
before
the
first
Tuesday
in
March,
to
the
county
5
commissioner
of
elections
that
the
election
is
to
be
held.
6
b.
An
election
under
this
subsection
shall
be
held
on
7
the
first
Tuesday
in
March
and
be
conducted
by
the
county
8
commissioner
of
elections
in
accordance
with
the
law.
9
c.
The
ballot
question
shall
be
in
substantially
the
10
following
form:
11
WHICH
TAX
LEVY
SHALL
BE
ADOPTED
FOR
THE
CITY
OF
........
?
12
(Vote
for
only
one
of
the
following
choices.)
13
CHANGE
LEVY
AMOUNT
...
14
Add
to
the
existing
levy
amount
a
tax
for
the
purpose
of
15
..........
(state
purpose
of
proposed
levy)
at
a
rate
of
...
16
(rate)
which
will
provide
an
additional
$
....
(amount).
17
KEEP
CURRENT
LEVY
...
18
Continue
under
the
current
maximum
rate
of
...
,
providing
19
$
....
(amount).
20
d.
The
commissioner
of
elections
conducting
the
election
21
shall
notify
the
city
officials
and
other
county
auditors
where
22
applicable,
of
the
results
within
two
days
of
the
canvass
which
23
shall
be
held
on
the
second
day
that
is
not
a
holiday
following
24
the
special
levy
election,
and
beginning
no
earlier
than
1:00
25
p.m.
on
that
day.
26
e.
Notice
of
the
election
shall
be
published
twice
in
27
accordance
with
the
provisions
of
section
362.3
,
except
that
28
the
first
such
notice
shall
be
given
at
least
two
weeks
before
29
the
election.
30
f.
The
cost
of
the
election
shall
be
borne
by
the
city.
31
g.
The
election
provisions
of
this
subsection
shall
32
supersede
other
provisions
for
elections
only
to
the
extent
33
necessary
to
comply
with
the
provisions
of
this
subsection
.
34
h.
The
provisions
of
this
subsection
apply
to
all
cities,
35
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however
organized,
including
special
charter
cities
which
may
1
adopt
ordinances
where
necessary
to
carry
out
these
provisions.
2
i.
The
council
shall
certify
the
city’s
budget
with
the
tax
3
askings
not
exceeding
the
amount
approved
by
the
special
levy
4
election.
5
20.
A
tax
not
to
exceed
twenty-seven
cents
per
thousand
6
dollars
of
assessed
value
for
support
of
a
public
library,
7
subject
to
petition
and
referendum
requirements
of
subsection
8
1
,
except
that
if
a
majority
approves
the
levy,
it
shall
be
9
imposed.
10
21.
5.
A
tax
for
the
support
of
a
local
emergency
11
management
commission
established
pursuant
to
chapter
29C
.
12
Sec.
23.
Section
384.15A,
subsection
2,
Code
2023,
is
13
amended
to
read
as
follows:
14
2.
For
budget
years
beginning
on
or
after
July
1,
2020,
15
prior
to
the
period
of
time
for
distribution
of
the
budget
16
under
section
384.16,
subsection
2
,
the
council
shall
adopt
a
17
resolution
establishing
the
total
maximum
property
tax
dollars
18
that
may
be
certified
for
levy
that
includes
taxes
for
city
19
government
purposes
under
section
384.1
,
for
the
city’s
trust
20
and
agency
fund
under
section
384.6,
subsection
1
,
for
the
21
city’s
emergency
fund
for
fiscal
years
beginning
before
July
22
1,
2024,
under
section
384.8
,
and
Code
2023,
for
fiscal
years
23
beginning
before
July
1,
2024,
the
levies
authorized
under
24
section
384.12,
subsections
8,
10,
11,
12,
13,
17,
and
21
,
Code
25
2023,
and
for
fiscal
years
beginning
on
or
after
July
1,
2024,
26
the
levies
authorized
under
section
384.12,
subsections
1,
27
3,
and
5,
but
excluding
additions
approved
at
election
under
28
section
384.12,
subsection
19
4
.
29
Sec.
24.
Section
384.15A,
subsection
5,
paragraph
b,
Code
30
2023,
is
amended
to
read
as
follows:
31
b.
(1)
If
the
sum
of
the
maximum
property
tax
dollars
for
32
the
budget
year
specified
in
the
resolution
under
the
levies
33
specified
in
subsection
2
exceeds
one
hundred
two
percent
of
34
the
sum
of
the
current
fiscal
year’s
actual
property
taxes
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certified
for
levy
under
the
levies
specified
in
subsection
1
2
,
the
council
shall
be
required
to
adopt
the
resolution
by
a
2
two-thirds
majority
of
the
membership
of
the
council.
3
(2)
For
the
budget
year
beginning
July
1,
2024,
the
amount
4
of
the
current
fiscal
year’s
actual
property
taxes
certified
5
for
levy
shall
include
amounts
certified
for
levy
under
section
6
384.12,
subsections
8,
10,
11,
12,
13,
and
17,
Code
2023,
under
7
section
24.48,
Code
2023,
and
under
section
384.8,
Code
2023.
8
Sec.
25.
Section
384.22,
subsection
1,
Code
2023,
is
amended
9
to
read
as
follows:
10
1.
Not
later
than
December
1
of
each
year,
a
city
shall
11
publish
an
annual
financial
report
as
provided
in
section
12
362.3
containing
a
summary
for
the
preceding
fiscal
year
of
13
all
collections
and
receipts,
all
accounts
due
the
city,
and
14
all
expenditures,
the
current
public
debt
of
the
city,
and
the
15
legal
debt
limit
of
the
city
for
the
current
fiscal
year.
The
16
annual
financial
report
shall
be
prepared
on
forms
and
pursuant
17
to
instructions
prescribed
by
the
auditor
of
state.
Beginning
18
with
the
annual
financial
report
published
by
December
1,
2024,
19
each
report
shall
include
a
list
of
bonds,
notes,
or
other
20
obligations
issued
by
the
city
during
the
preceding
fiscal
21
year
payable
from
any
source,
including
the
amount
of
the
22
issuance,
the
project
or
purpose
of
the
issuance,
whether
the
23
issuance
was
approved
at
election
or
eligible
to
be
subject
to
24
a
petition
for
an
election,
and
identification
of
issuances
25
from
the
fiscal
year
or
prior
fiscal
years
related
to
the
same
26
project
or
purpose.
27
Sec.
26.
Section
384.24,
subsection
4,
paragraph
i,
Code
28
2023,
is
amended
by
striking
the
paragraph.
29
Sec.
27.
Section
384.24A,
subsection
4,
paragraph
a,
30
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
31
as
follows:
32
(1)
Four
Two
hundred
eighty
thousand
dollars
in
a
city
33
having
a
population
of
five
thousand
or
less.
34
(2)
Seven
Four
hundred
ninety
thousand
dollars
in
a
city
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having
a
population
of
more
than
five
thousand
but
not
more
1
than
seventy-five
thousand.
2
(3)
One
million
Seven
hundred
thousand
dollars
in
a
city
3
having
a
population
of
more
than
seventy-five
thousand.
4
Sec.
28.
Section
384.26,
subsection
5,
paragraph
a,
5
subparagraphs
(1),
(2),
and
(3),
Code
2023,
are
amended
to
read
6
as
follows:
7
(1)
In
cities
having
a
population
of
five
thousand
or
less,
8
in
an
amount
of
not
more
than
four
two
hundred
eighty
thousand
9
dollars.
10
(2)
In
cities
having
a
population
of
more
than
five
thousand
11
and
not
more
than
seventy-five
thousand,
in
an
amount
of
not
12
more
than
seven
four
hundred
ninety
thousand
dollars.
13
(3)
In
cities
having
a
population
in
excess
of
seventy-five
14
thousand,
in
an
amount
of
not
more
than
one
million
seven
15
hundred
thousand
dollars.
16
Sec.
29.
Section
384.110,
Code
2023,
is
amended
to
read
as
17
follows:
18
384.110
Insurance,
self-insurance,
and
risk
pooling
funds.
19
A
city
may
credit
funds
to
a
fund
or
funds
for
the
purposes
20
authorized
by
section
364.4,
subsection
5
;
section
384.12,
21
subsection
17
3
;
or
section
384.24,
subsection
3
,
paragraph
“s”
.
22
Moneys
credited
to
the
fund
or
funds,
and
interest
earned
on
23
such
moneys,
shall
remain
in
the
fund
or
funds
until
expended
24
for
purposes
authorized
by
section
364.4,
subsection
5
;
section
25
384.12,
subsection
17
3
;
or
section
384.24,
subsection
3
,
26
paragraph
“s”
.
27
Sec.
30.
REPEAL.
Section
384.8,
Code
2023,
is
repealed.
28
Sec.
31.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
29
effect
July
1,
2024.
30
Sec.
32.
APPLICABILITY.
This
division
of
this
Act
applies
31
to
taxes
and
budgets
for
fiscal
years
beginning
on
or
after
32
July
1,
2024.
33
DIVISION
III
34
PUBLIC
EDUCATION
AND
RECREATION
TAX
LEVY
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Sec.
33.
Section
276.1,
Code
2023,
is
amended
to
read
as
1
follows:
2
276.1
Title.
3
This
section
,
sections
276.2
through
276.5
,
and
sections
4
276.8
through
276.11
276.10
of
this
chapter
shall
be
known
and
5
may
be
cited
as
the
“Iowa
Community
Education
Act”
.
6
Sec.
34.
Section
276.3,
unnumbered
paragraph
1,
Code
2023,
7
is
amended
to
read
as
follows:
8
As
used
in
sections
276.1
,
276.2
,
this
section
,
sections
9
276.4
,
276.5
,
and
sections
276.8
through
276.11
276.10
,
unless
10
the
context
otherwise
requires:
11
Sec.
35.
Section
276.10,
subsection
1,
Code
2023,
is
amended
12
to
read
as
follows:
13
1.
The
board
of
directors
of
a
local
school
district
14
may
establish
a
community
education
program
for
schools
in
15
the
district
and
provide
for
the
general
supervision
of
the
16
program.
Financial
support
for
the
program
shall
may
be
17
provided
from
funds
raised
pursuant
to
chapter
300
received
by
18
the
school
district
under
chapter
423F
and
from
any
private
19
funds
and
any
federal
funds
made
available
for
the
purpose
of
20
implementing
this
chapter
.
The
program
which
recognizes
that
21
the
schools
belong
to
the
people
and
which
shall
be
centered
22
in
the
schools
may
include
but
shall
not
be
limited
to
the
use
23
of
the
school
facilities
day
and
night,
year
round
including
24
weekends
and
regular
school
vacation
periods
for
educational,
25
recreational,
cultural,
and
other
community
services
and
26
programs
for
all
age,
ethnic,
and
socioeconomic
groups
residing
27
in
the
community.
28
Sec.
36.
Section
278.1,
subsection
1,
paragraph
e,
Code
29
2023,
is
amended
to
read
as
follows:
30
e.
Direct
the
transfer
of
any
surplus
in
the
debt
service
31
fund,
physical
plant
and
equipment
levy
fund
,
or
other
capital
32
project
funds
,
or
public
education
and
recreation
levy
fund
to
33
the
general
fund.
34
Sec.
37.
Section
298A.6,
Code
2023,
is
amended
to
read
as
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follows:
1
298A.6
Public
education
and
recreation
levy
fund.
2
The
public
education
and
recreation
levy
fund
is
a
special
3
revenue
fund.
A
public
education
and
recreation
levy
fund
4
must
be
established
in
any
school
corporation
which
levies
5
levied
the
tax
authorized
under
section
300.2
,
Code
2023,
or
6
which
receives
received
revenue
from
a
chapter
28E
agreement
7
authorized
under
section
300.1
,
Code
2023
.
Moneys
available
in
8
the
fund
at
the
conclusion
of
the
fiscal
year
beginning
July
1,
9
2026,
and
ending
June
30,
2027,
shall
be
expended
by
the
school
10
corporation
for
the
purposes
authorized
under
chapter
300,
Code
11
2023.
12
Sec.
38.
Section
300.2,
Code
2023,
is
amended
by
adding
the
13
following
new
subsection:
14
NEW
SUBSECTION
.
4.
a.
A
levy
under
this
chapter
shall
not
15
be
approved
by
the
voters
on
or
after
the
effective
date
of
16
this
section
of
this
division
of
this
Act.
17
b.
If
the
levy
has
not
been
discontinued
under
section
18
300.3,
the
authorization
to
impose
the
levy
under
this
chapter
19
shall
terminate
July
1,
2027.
20
c.
Notwithstanding
subsection
2,
including
a
proposition
21
approved
at
an
election
held
before
the
effective
date
of
22
this
section
of
this
division
of
this
Act,
the
rate
of
a
levy
23
imposed
by
a
board
of
directors
under
this
chapter
for
the
24
fiscal
year
beginning
July
1,
2026,
shall
not
exceed
one-half
25
of
the
levy
rate
imposed
by
the
board
of
directors
for
the
26
fiscal
year
beginning
July
1,
2025.
27
Sec.
39.
Section
423F.3,
subsection
1,
paragraph
c,
Code
28
2023,
is
amended
by
striking
the
paragraph.
29
Sec.
40.
Section
423F.5,
subsection
1,
Code
2023,
is
amended
30
to
read
as
follows:
31
1.
A
school
district
shall
include
as
part
of
its
financial
32
audit
for
the
budget
year
beginning
July
1,
2007,
and
for
33
each
subsequent
budget
year
the
amount
received
during
the
34
year
pursuant
to
chapter
423E
or
this
chapter
,
as
applicable.
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In
addition,
the
financial
audit
shall
include
the
amount
1
of
bond
levies
,
and
physical
plant
and
equipment
levy
,
and
2
public
educational
and
recreational
levy
reduced
as
a
result
3
of
the
moneys
received
under
chapter
423E
or
this
chapter
,
4
as
applicable.
The
amount
of
the
reductions
shall
be
stated
5
in
terms
of
dollars
and
cents
per
one
thousand
dollars
of
6
valuation
and
in
total
amount
of
property
tax
dollars.
Also
7
included
shall
be
an
accounting
of
the
amount
of
moneys
8
received
which
were
spent
for
infrastructure
purposes
pursuant
9
to
chapter
423E
or
this
chapter
,
as
applicable.
10
Sec.
41.
REPEAL.
Sections
276.11
and
276.12,
Code
2023,
11
are
repealed.
12
Sec.
42.
REPEAL.
Chapter
300,
Code
2023,
is
repealed.
13
Sec.
43.
EFFECTIVE
DATE.
Except
as
otherwise
provided
in
14
this
division
of
this
Act,
this
division
of
this
Act
takes
15
effect
July
1,
2027.
16
Sec.
44.
EFFECTIVE
DATE.
The
following,
being
deemed
of
17
immediate
importance,
takes
effect
upon
enactment:
18
The
section
of
this
division
of
this
Act
enacting
section
19
300.2,
subsection
4.
20
Sec.
45.
APPLICABILITY.
Except
for
the
section
of
this
21
division
of
this
Act
enacting
section
300.2,
subsection
4,
this
22
division
of
this
Act
applies
to
fiscal
years
beginning
on
or
23
after
July
1,
2027.
24
DIVISION
IV
25
BRUCELLOSIS
AND
TUBERCULOSIS
ERADICATION
FUND
——
LEVY
26
Sec.
46.
Section
165.18,
subsections
2
and
3,
Code
2023,
are
27
amended
by
striking
the
subsections.
28
Sec.
47.
Section
331.512,
subsection
1,
paragraph
e,
Code
29
2023,
is
amended
by
striking
the
paragraph.
30
Sec.
48.
Section
331.559,
subsection
2,
Code
2023,
is
31
amended
by
striking
the
subsection.
32
Sec.
49.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
33
effect
July
1,
2024.
34
Sec.
50.
APPLICABILITY.
This
division
of
this
Act
applies
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356
to
property
taxes
due
and
payable
in
fiscal
years
beginning
on
1
or
after
July
1,
2024.
2
DIVISION
V
3
COUNTY
SEATS
4
Sec.
51.
Section
331.301,
Code
2023,
is
amended
by
adding
5
the
following
new
subsection:
6
NEW
SUBSECTION
.
9A.
Pursuant
to
the
general
grant
of
home
7
rule
power
conferred
by
the
Constitution
of
the
State
of
Iowa
8
and
if
not
inconsistent
with
the
laws
of
the
general
assembly,
9
a
county
that
has
designated
more
than
one
city
to
be
a
county
10
seat
may
consolidate
or
reduce
the
number
of
county
seats
by
11
ordinance.
12
Sec.
52.
REPEAL.
1848
Iowa
Acts,
First
Extraordinary
13
Session,
chapter
52,
is
repealed.
14
Sec.
53.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
15
deemed
of
immediate
importance,
takes
effect
upon
enactment.
16
EXPLANATION
17
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
18
the
explanation’s
substance
by
the
members
of
the
general
assembly.
19
This
bill
relates
to
local
government
property
taxes,
20
financial
authority,
and
budgets.
21
DIVISION
I
——
COUNTY
PROPERTY
TAXES
AND
BUDGETS.
Code
22
section
331.301(10)
governs
a
county’s
authority
to
enter
into
23
leases
and
lease-purchase
contracts
and,
in
part,
subjects
24
leases
and
lease-purchase
agreements
for
real
property
to
25
procedures
for
approval
at
an
election
following
a
petition
26
if
the
principal
amount
of
the
contract
exceeds
specified
27
thresholds
categorized
by
county
population.
The
bill
reduces
28
the
thresholds
for
each
category
by
30
percent.
The
bill
29
similarly
reduces
a
threshold
relating
to
when
a
lease
or
30
lease-purchase
contract
is
not
subject
to
approval
procedures
31
similar
to
essential
county
purposes
bonds.
32
Code
section
331.402(3)
governs
a
county’s
authority
33
to
enter
into
loan
agreements
and,
in
part,
subjects
loan
34
agreements
for
real
property
to
procedures
for
approval
at
an
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election
following
a
petition
if
the
principal
amount
of
the
1
contract
exceeds
specified
thresholds
categorized
by
county
2
population.
The
bill
reduces
the
thresholds
for
each
category
3
by
30
percent.
4
Code
section
331.403
requires
each
county
to
prepare
and
5
file
an
annual
financial
report.
The
bill
requires
that
6
beginning
with
the
annual
financial
report
filed
by
December
1,
7
2024,
each
such
report
shall
include
a
list
of
bonds,
notes,
8
or
other
obligations
issued
by
the
county
during
the
preceding
9
fiscal
year
payable
from
any
source,
including
the
amount
of
10
the
issuance,
the
project
or
purpose
of
the
issuance,
whether
11
the
issuance
was
approved
at
election
or
eligible
to
be
subject
12
to
a
petition
for
an
election,
and
identification
of
issuances
13
from
the
fiscal
year
or
prior
fiscal
years
related
to
the
same
14
project
or
purpose.
15
Code
section
331.423
establishes
a
levy
rate
limitation
16
for
the
general
county
services
levy
of
$3.50
per
$1,000
17
of
assessed
value
of
taxable
property
in
the
county
and
a
18
limitation
for
the
rural
county
services
levy
of
$3.95
per
19
$1,000
of
assessed
value
of
taxable
property
in
the
county.
20
The
bill
modifies
the
general
county
services
levy
rate
21
limitation
for
the
fiscal
year
beginning
July
1,
2024,
to
be
a
22
levy
rate
not
to
exceed
the
sum
of
$3.50
plus
the
levy
rate
of
23
the
county
under
Code
section
331.424,
subsection
1,
paragraph
24
“a”,
subparagraph
(6)
(maintenance
and
operation
of
courts),
25
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023,
plus
26
the
levy
rate
for
general
county
services
under
Code
section
27
331.426,
Code
2023,
for
the
fiscal
year
beginning
July
1,
2023.
28
The
bill
then
provides
that
for
each
fiscal
year
beginning
on
29
or
after
July
1,
2025,
the
general
county
services
levy
rate
30
limitation
is
the
greater
of
$3.50
per
$1,000
of
taxable
value
31
and
the
limitation
determined
for
the
preceding
fiscal
year,
32
as
adjusted
under
the
bill.
If
the
total
assessed
value
used
33
to
calculate
taxes
for
general
county
services
for
the
budget
34
year
exceeds
102.5
percent
of
the
total
assessed
value
used
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to
calculate
taxes
for
the
current
fiscal
year,
the
levy
rate
1
amount
per
$1,000
for
the
preceding
fiscal
year,
if
applicable,
2
shall
be
reduced
to
a
rate
that
is
equal
to
1,000
multiplied
3
by
the
quotient
of
the
current
fiscal
year’s
actual
property
4
tax
dollars
certified
for
levy
divided
by
102.5
percent
of
the
5
total
assessed
value
used
to
calculate
taxes
for
the
current
6
fiscal
year.
7
In
addition
to
that
levy
limitation,
for
fiscal
years
8
beginning
on
or
after
July
1,
2025,
if
the
county’s
actual
levy
9
rate
for
general
county
services
for
the
current
fiscal
year
10
is
$3.50
or
less
per
$1,000
of
assessed
value
and
the
total
11
assessed
value
used
to
calculate
taxes
for
the
budget
year
12
exceeds
103.25
percent
of
the
total
assessed
value
used
to
13
calculate
taxes
for
the
current
fiscal
year,
the
levy
rate
for
14
general
county
services
for
the
budget
year
shall
not
exceed
15
the
rate
per
$1,000
of
assessed
value
that
is
equal
to
1,000
16
multiplied
by
the
quotient
of
the
current
fiscal
year’s
actual
17
property
tax
dollars
certified
for
levy
for
general
county
18
services
divided
by
103.25
percent
of
the
total
assessed
value
19
used
to
calculate
taxes
for
the
current
fiscal
year.
20
The
bill
similarly
modifies
the
maximum
levy
rate
for
rural
21
county
services
for
the
fiscal
year
beginning
July
1,
2024,
to
22
be
a
levy
rate
equal
to
the
sum
of
$3.95
plus
the
rate
levied
23
for
rural
county
services
under
section
331.426,
Code
2023,
for
24
the
fiscal
year
beginning
July
1,
2023.
For
each
fiscal
year
25
beginning
on
or
after
July
1,
2025,
the
maximum
levy
rate
is
26
the
greater
of
$3.95
and
the
levy
rate
for
the
preceding
fiscal
27
year
as
adjusted
under
the
bill.
The
bill
provides
that
if
the
28
total
assessed
value
used
to
calculate
taxes
for
rural
county
29
services
for
the
budget
year
exceeds
102.5
percent
of
the
total
30
assessed
value
used
to
calculate
taxes
for
the
current
fiscal
31
year,
the
levy
rate,
as
previously
adjusted
under
the
bill,
32
if
applicable,
shall
be
reduced
to
a
rate
that
is
equal
to
33
1,000
multiplied
by
the
quotient
of
the
current
fiscal
year’s
34
actual
property
tax
dollars
certified
for
levy
for
rural
county
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services
divided
by
102.5
percent
of
the
total
assessed
value
1
used
to
calculate
taxes
for
the
current
fiscal
year.
2
In
addition
to
that
levy
limitation,
for
fiscal
years
3
beginning
on
or
after
July
1,
2025,
if
the
county’s
actual
4
levy
rate
for
rural
county
services
for
the
current
fiscal
5
year
is
$3.95
or
less
per
$1,000
of
assessed
value
and
the
6
total
assessed
value
used
to
calculate
taxes
for
the
budget
7
year
exceeds
103.25
percent
of
the
total
assessed
value
used
8
to
calculate
taxes
for
the
current
fiscal
year,
the
levy
9
rate
for
rural
county
services
for
the
budget
year
shall
not
10
exceed
the
rate
per
$1,000
of
assessed
value
that
is
equal
to
11
1,000
multiplied
by
the
quotient
of
the
current
fiscal
year’s
12
actual
property
tax
dollars
certified
for
levy
for
rural
county
13
services
divided
by
103.25
percent
of
the
total
assessed
value
14
used
to
calculate
taxes
for
the
current
fiscal
year.
15
The
bill
strikes
the
authority
of
a
county
to
impose
a
16
supplemental
levy
under
Code
section
331.424
for
maintenance
17
and
operation
of
the
courts
and,
if
the
county
imposed
such
a
18
levy
in
the
fiscal
year
beginning
July
1,
2023,
increases
the
19
county’s
general
services
levy
rate
authority
by
such
levy
rate
20
amount
as
previously
described.
21
Code
section
331.426
authorizes
a
county
experiencing
22
unusual
circumstances,
including
increases
in
population,
23
natural
disaster
or
emergency,
problems
relating
to
major
24
new
functions
required
by
state
law,
staffing
problems,
need
25
for
additional
moneys
to
continue
certain
programs,
need
for
26
new
county
programs
that
provide
a
substantial
benefit
to
27
residents,
and
reduced
or
unusually
low
growth
rate
in
the
28
county,
to
levy
additional
property
taxes
for
general
county
29
services
or
rural
county
services.
If
the
county
imposed
such
30
levies
in
the
fiscal
year
beginning
July
1,
2023,
the
bill
31
increases
the
county’s
applicable
general
services
levy
rate
32
authority
by
such
levy
rate
amounts
as
previously
described.
33
The
bill
strikes
authority
to
levy
such
additional
taxes
for
34
all
unusual
circumstances
except
a
natural
disaster.
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The
bill
modifies
the
provisions
of
Code
section
331.433A
1
relating
to
the
approval
procedures
for
a
county
budget
to
2
account
for
the
modification
of
levy
amount
and
rate
changes
3
in
the
bill.
4
Code
section
331.441(2)(b)
defines
“essential
county
5
purpose”
to
include
public
buildings,
including
the
site
6
or
grounds
of,
and
the
erection,
equipment,
remodeling,
7
or
reconstruction
of,
and
additions
or
extensions
to
the
8
buildings,
and
including
the
provision
and
maintenance
of
9
juvenile
detention
or
shelter
care
facilities,
when
the
10
cost
does
not
exceed
specified
thresholds
based
on
county
11
population.
The
bill
reduces
each
of
the
threshold
amounts
by
12
30
percent.
The
bill
also
strikes
“[a]ny
other
purpose
which
13
is
necessary
for
the
operation
of
the
county
or
the
health
and
14
welfare
of
its
citizens”
from
the
definition
of
“general
county
15
purpose”
under
Code
section
331.441(2)(c).
16
Code
section
331.442
governs
county
procedures
for
the
17
issuance
of
general
county
purpose
bonds.
In
lieu
of
calling
18
an
election,
the
board
of
supervisors
may
institute
proceedings
19
for
the
issuance
of
bonds
for
a
general
county
purpose
by
20
publishing
a
notice
of
the
proposal
to
issue
the
bonds,
21
including
a
statement
of
the
amount
and
purpose
of
the
bonds,
22
and
the
right
to
petition
for
an
election
if
the
amount
of
the
23
bonds
is
less
than
specified
threshold
amounts
based
on
county
24
population.
The
bill
reduces
each
of
the
threshold
amounts
by
25
30
percent.
26
Division
I
of
the
bill
takes
effect
July
1,
2024,
and
applies
27
to
county
taxes
and
budgets
for
fiscal
years
beginning
on
or
28
after
July
1,
2024.
29
DIVISION
II
——
CITY
PROPERTY
TAXES.
Code
section
384.1
30
establishes
the
city
general
fund
levy
and
limits
the
levy
rate
31
on
property
that
is
not
used
and
assessed
for
agricultural
or
32
horticultural
purposes
at
$8.10
per
$1,000
of
taxable
value.
33
This
bill
modifies
the
levy
rate
limit
for
the
fiscal
year
34
beginning
July
1,
2024,
to
not
exceed
the
sum
of
$8.10
plus
the
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following
for
the
applicable
city:
(1)
the
levy
rate
under
1
Code
section
384.8,
Code
2023,
for
the
fiscal
year
beginning
2
July
1,
2023;
(2)
the
total
levy
rate
levied
by
or
on
behalf
of
3
the
city
under
Code
section
384.12,
subsections
1,
2,
3,
4,
5,
4
6,
7,
8,
9,
11,
12,
13,
15,
16,
18,
and
20,
Code
2023,
for
the
5
fiscal
year
beginning
July
1,
2023;
and
(3)
the
levy
rate
of
6
the
city
under
Code
section
24.48,
Code
2023,
for
the
fiscal
7
year
beginning
July
1,
2023.
8
For
each
fiscal
year
beginning
on
or
after
July
1,
2025,
a
9
city’s
tax
levy
rate
for
the
general
fund,
except
for
levies
10
authorized
in
Code
section
384.12,
shall
not
exceed
in
any
tax
11
year
the
greater
of
$8.10
per
$1,000
and
the
amount
determined
12
under
the
bill
for
the
prior
year,
as
adjusted
under
the
bill.
13
The
bill
provides
that
if
the
total
assessed
value
used
to
14
calculate
taxes
for
the
budget
year
exceeds
102.5
percent
15
of
the
total
assessed
value
used
to
calculate
taxes
for
the
16
current
fiscal
year,
the
levy
rate,
as
previously
adjusted
17
under
the
bill,
if
applicable,
shall
be
reduced
to
a
rate
that
18
is
equal
to
1,000
multiplied
by
the
quotient
of
the
current
19
fiscal
year’s
actual
property
tax
dollars
certified
for
levy
20
under
Code
section
384.1
divided
by
102.5
percent
of
the
total
21
assessed
value
used
to
calculate
taxes
for
the
current
fiscal
22
year.
23
In
addition
to
that
levy
limitation,
for
fiscal
years
24
beginning
on
or
after
July
1,
2025,
if
the
city’s
actual
levy
25
rate
for
the
general
fund
for
the
current
fiscal
year
is
$8.10
26
or
less
per
$1,000
of
assessed
value
and
the
total
assessed
27
value
used
to
calculate
taxes
for
the
budget
year
exceeds
28
103.25
percent
of
the
total
assessed
value
used
to
calculate
29
taxes
for
the
current
fiscal
year,
the
levy
rate
for
the
30
general
fund
for
the
budget
year
shall
not
exceed
the
rate
per
31
$1,000
of
assessed
value
that
is
equal
to
1,000
multiplied
by
32
the
quotient
of
the
current
fiscal
year’s
actual
property
tax
33
dollars
certified
for
levy
under
Code
section
384.1
divided
by
34
103.25
percent
of
the
total
assessed
value
used
to
calculate
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taxes
for
the
current
fiscal
year.
1
Code
section
384.12
authorizes
a
city
to
levy
various
2
other
additional
taxes
that
under
current
law
are
not
subject
3
to
the
$8.10
levy
limit.
The
bill
strikes
several
of
the
4
purposes
for
which
a
city
may
levy
an
additional
tax
and
if
5
the
county
imposed
such
levies
in
the
fiscal
year
beginning
6
July
1,
2023,
increases
the
county’s
general
services
levy
rate
7
authority
under
Code
section
384.1
by
such
levy
rate
amounts
8
as
previously
described.
9
Code
section
24.48,
in
part,
authorizes
a
city
with
a
reduced
10
property
tax
base
or
unusually
low
growth
rate
or
experiencing
11
unusual
circumstances,
including
increases
in
population,
12
natural
disaster
or
emergency,
problems
relating
to
major
new
13
functions
required
by
state
law,
staffing
problems,
need
for
14
additional
moneys
to
continue
certain
programs,
and
need
for
15
new
programs
that
provide
a
substantial
benefit
to
residents,
16
to
appeal
to
the
state
appeal
board
to
suspend
levy
limitations
17
and
levy
additional
property
taxes.
The
bill
provides
that
for
18
budgets
for
fiscal
years
beginning
on
or
after
July
1,
2024,
19
suspension
of
the
statutory
property
tax
levy
limitations
for
a
20
city
shall
only
be
approved
for
a
natural
disaster.
21
The
bill
repeals
Code
section
384.8,
which
authorizes
a
22
$0.27
city
emergency
fund
levy
and
makes
corresponding
changes
23
to
other
provisions
of
law
relating
to
the
change
in
funding
24
for
emergency
medical
services
districts
under
Code
chapter
25
357G
and
the
modification
of
city
supplemental
property
tax
26
levies
and
the
city’s
general
fund
levy
under
Code
section
27
384.1.
28
Code
section
384.22
requires
each
city
to
prepare
and
29
publish
an
annual
financial
report.
The
bill
requires
that
30
beginning
with
the
annual
financial
report
published
by
31
December
1,
2024,
each
such
report
shall
include
a
list
of
32
bonds,
notes,
or
other
obligations
issued
by
the
city
during
33
the
preceding
fiscal
year
payable
from
any
source,
including
34
the
amount
of
the
issuance,
the
project
or
purpose
of
the
35
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issuance,
whether
the
issuance
was
approved
at
election
or
1
eligible
to
be
subject
to
a
petition
for
an
election,
and
2
identification
of
issuances
from
the
fiscal
year
or
prior
3
fiscal
years
related
to
the
same
project
or
purpose.
4
The
bill
strikes
“[a]ny
other
purpose
which
is
necessary
5
for
the
operation
of
the
city
or
the
health
and
welfare
of
its
6
citizens”
from
the
definition
of
“general
corporate
purpose”
7
under
Code
section
384.24(4).
8
Code
section
384.24A(4)
governs
a
city’s
authority
to
enter
9
into
loan
agreements
and,
in
part,
subjects
loan
agreements
10
for
real
property
to
procedures
for
approval
at
an
election
11
following
a
petition
if
the
principal
amount
of
the
contract
12
exceeds
specified
thresholds
categorized
by
city
population.
13
The
bill
reduces
the
contract
amount
thresholds
for
each
14
category
by
30
percent.
15
Code
section
384.26
governs
city
procedures
for
the
issuance
16
of
city
general
corporate
purpose
bonds.
In
lieu
of
calling
an
17
election,
the
city
council
may
institute
proceedings
for
the
18
issuance
of
bonds
for
a
general
corporate
purpose
by
publishing
19
a
notice
of
the
proposal
to
issue
the
bonds,
including
a
20
statement
of
the
amount
and
purpose
of
the
bonds,
and
the
right
21
to
petition
for
an
election
if
the
amount
of
the
bonds
is
less
22
than
specified
threshold
amounts
based
on
city
population.
The
23
bill
reduces
each
of
the
threshold
amounts
by
30
percent.
24
Division
II
takes
effect
July
1,
2024,
and
applies
to
taxes
25
and
budgets
for
fiscal
years
beginning
on
or
after
July
1,
26
2024.
27
DIVISION
III
——
PUBLIC
EDUCATION
AND
RECREATIONAL
TAX
LEVY.
28
Code
chapter
300
authorizes
the
imposition
of
a
voter-approved
29
property
tax
levy
for
the
establishment
and
maintenance
30
of
public
recreation
places
and
playgrounds,
and
necessary
31
accommodations
for
the
recreation
places
and
playgrounds,
in
32
the
public
school
buildings
and
grounds
of
the
district.
Code
33
chapter
300
also
authorizes
each
school
board
to
cooperate
34
with
public
or
private
agencies
having
custody
and
management
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of
public
parks
or
buildings
or
grounds
open
to
the
public
1
for
the
supervision
and
instruction
necessary
to
carry
on
2
public
educational
and
recreational
activities
in
the
parks,
3
buildings,
and
grounds
located
within
the
district.
Such
4
activities
may
be
supported
by
imposition
of
a
voter-approved
5
property
tax
levy
not
to
exceed
13.5
cents
per
$1,000
of
6
assessed
value.
The
property
tax
levy
under
Code
chapter
300
7
also
provides
financial
support
to
community
education
programs
8
established
under
Code
chapter
276,
which
provide
educational,
9
recreational,
cultural,
and
other
community
services
and
10
programs.
11
The
bill
repeals
Code
chapter
300
and
makes
corresponding
12
amendments
to
other
provisions
of
law
effective
July
1,
2027,
13
and
applies
to
fiscal
years
beginning
on
or
after
July
1,
14
2027.
The
bill
provides
that
financial
support
for
a
community
15
education
program
under
Code
chapter
276
may
be
provided
from
16
funds
received
by
the
school
district
under
Code
chapter
423F.
17
By
operation
of
the
definition
of
“school
infrastructure”
under
18
Code
section
423F.3(6)(a)(1),
moneys
received
by
a
school
19
district
from
the
secure
an
advanced
vision
for
education
fund
20
may
continue
to
be
utilized
for
activities
previously
provided
21
for
under
Code
chapter
300
and
Code
chapter
276.
22
The
bill
prohibits
a
levy
under
Code
chapter
300
from
being
23
approved
at
election
on
or
after
the
effective
date
of
the
24
provision
in
the
bill,
which
is
effective
upon
enactment,
and
25
limits
the
rate
at
which
previously
approved
levies
can
be
26
imposed
for
the
fiscal
year
beginning
July
1,
2026.
27
The
bill
also
provides
that
moneys
available
in
the
public
28
education
and
recreation
levy
fund
at
the
conclusion
of
the
29
fiscal
year
beginning
July
1,
2026,
and
ending
June
30,
2026,
30
shall
be
expended
by
the
school
corporation
for
the
purposes
31
authorized
under
Code
chapter
300,
Code
2023.
32
DIVISION
IV
——
BRUCELLOSIS
AND
TUBERCULOSIS
ERADICATION
33
FUND
——
LEVY.
Code
section
165.18
authorizes
the
secretary
of
34
agriculture
to
direct
the
board
of
supervisors
of
each
county
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to
levy
an
amount
sufficient
to
pay
the
expenses
estimated
to
1
be
incurred
from
the
brucellosis
and
tuberculosis
eradication
2
fund
for
the
following
fiscal
year,
subject
to
a
maximum
levy
3
of
33.75
cents
per
$1,000.
The
bill
strikes
the
authority
to
4
levy
such
a
tax
beginning
with
property
taxes
due
and
payable
5
in
fiscal
years
beginning
July
1,
2024.
6
DIVISION
V
——
COUNTY
SEATS.
The
bill
specifies
that
pursuant
7
to
the
general
grant
of
home
rule
power
conferred
by
the
8
Constitution
of
the
State
of
Iowa
and
if
not
inconsistent
with
9
the
laws
of
the
general
assembly,
a
county
that
has
designated
10
more
than
one
city
to
be
a
county
seat
may
consolidate
or
11
reduce
the
number
of
county
seats
by
ordinance.
The
bill
also
12
repeals
1848
Iowa
Acts,
First
Extraordinary
Session,
chapter
13
52,
which
in
part
required
Lee
County
to
maintain
a
district
14
court
at
Fort
Madison
and
the
city
of
Keokuk,
required
the
15
clerk
of
district
court
to
keep
an
office
at
Fort
Madison
and
16
the
city
of
Keokuk,
and
required
the
sheriff
of
Lee
County
to
17
keep
an
office
at
Fort
Madison
and
the
city
of
Keokuk.
18
Division
V
of
the
bill
takes
effect
upon
enactment.
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