Bill Text: IA SF538 | 2011-2012 | 84th General Assembly | Amended

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Bill Title: A bill for an act relating to the finances of state and local government by providing for funding of property tax credits and reimbursements, by making and adjusting appropriations, providing for salaries and compensation of state employees, providing for matters relating to tax credits, providing for fees and penalties, providing for legal responsibilities, and providing for properly related matters, and including effective date and retroactive and other applicability provisions. (Formerly SSB 1219.)

Spectrum: Committee Bill

Status: (Engrossed - Dead) 2011-12-31 - END OF 2011 ACTIONS [SF538 Detail]

Download: Iowa-2011-SF538-Amended.html

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Senate File 538 - Reprinted
SENATE FILE 538
BY COMMITTEE ON APPROPRIATIONS
(SUCCESSOR TO SSB 1219)
(As Amended and Passed by the Senate June 22, 2011 )
A BILL FOR
An Act relating to the finances of state and local government
by providing for funding of property tax credits and
reimbursements, by making and adjusting appropriations,
providing for salaries and compensation of state employees,
providing for matters relating to tax credits, providing for
fees and penalties, providing for legal responsibilities,
and providing for properly related matters, and including
effective date and retroactive and other applicability
provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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DIVISION I
STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 2011-2012
Section 1. BUDGET PROCESS FOR FISCAL YEAR 2012-2013.
1. For the budget process applicable to the fiscal year
beginning July 1, 2012, on or before October 1, 2011, in lieu
of the information specified in section 8.23, subsection 1 ,
unnumbered paragraph 1, and paragraph “a”, all departments and
establishments of the government shall transmit to the director
of the department of management, on blanks to be furnished by
the director, estimates of their expenditure requirements,
including every proposed expenditure, for the ensuing fiscal
year, together with supporting data and explanations as called
for by the director of the department of management after
consultation with the legislative services agency.
2. The estimates of expenditure requirements shall be
in a form specified by the director of the department of
management, and the expenditure requirements shall include all
proposed expenditures and shall be prioritized by program or
the results to be achieved. The estimates shall be accompanied
by performance measures for evaluating the effectiveness of the
programs or results.
Sec. 2. LIMITATION OF STANDING APPROPRIATIONS.
Notwithstanding the standing appropriations in the following
designated sections for the fiscal year beginning July 1, 2011,
and ending June 30, 2012, the amounts appropriated from the
general fund of the state pursuant to these sections for the
following designated purposes shall not exceed the following
amounts:
1. For operational support grants and community cultural
grants under section 99F.11, subsection 3 , paragraph “d”,
subparagraph (1):
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 416,702
2. For regional tourism marketing under section 99F.11,
subsection 3 , paragraph “d”, subparagraph (2):
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 810,306
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3. For the center for congenital and inherited disorders
central registry under section 144.13A, subsection 4 , paragraph
“a”:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 171,121
4. For primary and secondary child abuse prevention
programs under section 144.13A, subsection 4 , paragraph “a”:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 217,772
5. For programs for at-risk children under section 279.51 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,728,891
The amount of any reduction in this subsection shall be
prorated among the programs specified in section 279.51,
subsection 1 , paragraphs “a”, “b”, and “c”.
6. For payment for nonpublic school transportation under
section 285.2 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,060,931
If total approved claims for reimbursement for nonpublic
school pupil transportation exceed the amount appropriated in
accordance with this subsection, the department of education
shall prorate the amount of each approved claim.
7. For reimbursement for the homestead property tax credit
under section 425.1 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 86,188,387
8. For reimbursement for the family farm and agricultural
land tax credits under sections 425A.1 and 426.1 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 32,395,131
9. For the enforcement of chapter 453D relating to tobacco
product manufacturers under section 453D.8 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 18,416
Sec. 3. INSTRUCTIONAL SUPPORT STATE AID —— FY 2011-2012. In
lieu of the appropriation provided in section 257.20,
subsection 2, the appropriation for the fiscal year
beginning July 1, 2011, and ending June 30, 2012, for paying
instructional support state aid under section 257.20 for fiscal
year 2011-2012 is zero.
Sec. 4. Section 256.30, unnumbered paragraph 1, Code 2011,
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is amended by striking the unnumbered paragraph and inserting
in lieu thereof the following:
For the fiscal year beginning July 1, 2011, and ending
June 30, 2012, and for each succeeding fiscal year, there
is appropriated from the general fund of the state to the
department the sum of one hundred thousand dollars. The
department shall distribute the appropriation to the tribal
council of the Sac and Fox Indian settlement for expenses of
educating American Indian children residing in the Sac and Fox
Indian settlement on land held in trust by the secretary of
the interior of the United States in excess of federal moneys
paid to the tribal council for educating the American Indian
children when moneys are appropriated for that purpose. The
tribal council shall administer the moneys distributed pursuant
to this section and shall submit an annual report and other
reports as required by the department to the department on the
expenditure of the moneys.
Sec. 5. Section 257.35, Code 2011, is amended by adding the
following new subsection:
NEW SUBSECTION . 5A. Notwithstanding subsection 1, and in
addition to the reduction applicable pursuant to subsection
2, the state aid for area education agencies and the portion
of the combined district cost calculated for these agencies
for the fiscal year beginning July 1, 2011, and ending June
30, 2012, shall be reduced by the department of management by
twenty million dollars. The reduction for each area education
agency shall be prorated based on the reduction that the agency
received in the fiscal year beginning July 1, 2003.
DIVISION II
SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 2011-2012
Sec. 6. APPOINTED STATE OFFICERS.
1. The governor shall establish a salary for appointed
nonelected persons in the executive branch of state government
holding a position enumerated in and within the salary
ranges provided in 2008 Iowa Acts, chapter 1191, section 14,
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by considering, among other items, the experience of the
individual in the position, changes in the duties of the
position, the incumbent’s performance of assigned duties, and
subordinates’ salaries. However, the attorney general shall
establish the salary for the consumer advocate, the chief
justice of the supreme court shall establish the salary for the
state court administrator, the ethics and campaign disclosure
board shall establish the salary of the executive director, and
the Iowa public broadcasting board shall establish the salary
of the administrator of the public broadcasting division of the
department of education, each within the salary range provided
in 2008 Iowa Acts, chapter 1191, section 14.
2. The governor, in establishing salaries as provided in
this section, shall take into consideration other employee
benefits which may be provided for an individual including but
not limited to housing.
3. A person whose salary is established pursuant to this
section and who is a full-time, year-round employee of the
state shall not receive any other remuneration from the state
or from any other source for the performance of that person’s
duties unless the additional remuneration is first approved by
the governor or authorized by law. However, this provision
does not exclude the reimbursement for necessary travel and
expenses incurred in the performance of duties or fringe
benefits normally provided to employees of the state.
Sec. 7. COLLECTIVE BARGAINING AGREEMENTS FUNDED. The
various state departments, boards, commissions, councils,
and agencies, including the state board of regents, for
the fiscal year beginning July 1, 2011, and ending June 30,
2012, shall provide from available sources pay adjustments,
expense reimbursements, and related benefits to fully fund the
following:
1. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the blue collar bargaining unit.
2. The collective bargaining agreement negotiated pursuant
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to chapter 20 for employees in the public safety bargaining
unit.
3. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the security bargaining unit.
4. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the technical bargaining unit.
5. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the professional fiscal and
staff bargaining unit.
6. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the clerical bargaining unit.
7. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the professional social services
bargaining unit.
8. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the community-based corrections
bargaining unit.
9. The collective bargaining agreements negotiated
pursuant to chapter 20 for employees in the judicial branch of
government bargaining units.
10. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the patient care bargaining
unit.
11. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the science bargaining unit.
12. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the university of northern Iowa
faculty bargaining unit.
13. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the state university of Iowa
graduate student bargaining unit.
14. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the state university of Iowa
hospital and clinics tertiary health care bargaining unit.
15. The annual pay adjustments, related benefits, and
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expense reimbursements referred to in the sections of this
division of this Act addressing state board of regents
employees who are not covered by a collective bargaining
agreement.
Sec. 8. STATE EMPLOYEES —— STATE BOARD OF REGENTS. For
the fiscal year beginning July 1, 2011, and ending June 30,
2012, funds shall be provided from available sources of the
state board of regents for funding of collective bargaining
agreements for state board of regents employees covered by
such agreements and for the following state board of regents
employees not covered by a collective bargaining agreement:
1. Regents merit system employees and merit supervisory
employees.
2. Faculty members and professional and scientific
employees.
Sec. 9. BONUS PAY. For the fiscal year beginning July 1,
2011, and ending June 30, 2012, employees of the executive
branch, judicial branch, and legislative branch shall not
receive bonus pay unless otherwise authorized by law, required
pursuant to a contract of employment entered into before July
1, 2011, or required pursuant to a collective bargaining
agreement. This section does not apply to employees of the
state board of regents. For purposes of this section, “bonus
pay” means any additional remuneration provided an employee in
the form of a bonus, including but not limited to a retention
bonus, recruitment bonus, exceptional job performance pay,
extraordinary job performance pay, exceptional performance pay,
extraordinary duty pay, or extraordinary or special duty pay,
and any extra benefit not otherwise provided to other similarly
situated employees.
Sec. 10. STATE TROOPER MEAL ALLOWANCE. For the fiscal
year beginning July 1, 2011, the sworn peace officers in the
department of public safety who are not covered by a collective
bargaining agreement negotiated pursuant to chapter 20 shall
receive the same per diem meal allowance as the sworn peace
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officers in the department of public safety who are covered
by a collective bargaining agreement negotiated pursuant to
chapter 20.
Sec. 11. SALARY MODEL ADMINISTRATOR. The salary model
administrator shall work in conjunction with the legislative
services agency to maintain the state’s salary model used for
analyzing, comparing, and projecting state employee salary
and benefit information, including information relating to
employees of the state board of regents. The department of
revenue, the department of administrative services, the five
institutions under the jurisdiction of the state board of
regents, the judicial district departments of correctional
services, and the state department of transportation shall
provide salary data to the department of management and the
legislative services agency to operate the state’s salary
model. The format and frequency of provision of the salary
data shall be determined by the department of management and
the legislative services agency. The information shall be
used in collective bargaining processes under chapter 20 and
in calculating the funding needs contained within the annual
salary adjustment legislation. A state employee organization
as defined in section 20.3, subsection 4, may request
information produced by the model, but the information provided
shall not contain information attributable to individual
employees.
DIVISION III
PERFORMANCE OF DUTY
Sec. 12. Section 7D.10, Code 2011, is amended to read as
follows:
7D.10 Court costs.
If sufficient funds for court costs have not been
appropriated to a state department, or if sufficient funds are
not otherwise available for such purposes within the budget of
a state department, upon authorization by the executive council
may pay, out of any money in the state treasury there is
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appropriated from moneys in the general fund of the state not
otherwise appropriated, an amount sufficient to pay expenses
incurred, or costs taxed to the state, in any proceeding
brought by or against any of the state departments or in which
the state is a party or is interested. This section shall
not be construed to authorize the payment of travel or other
personal expenses of state officers or employees.
Sec. 13. Section 7D.10A, as amended by 2011 Iowa Acts,
Senate File 478, section 11, as enacted, is amended to read as
follows:
7D.10A Allocation Payment to livestock remediation fund.
If moneys are not sufficient to support the livestock
remediation fund as provided in chapter 459, subchapter V , the
executive council may allocate from moneys in the general fund
of the state, which are not otherwise obligated or encumbered,
authorize as an expense paid from the appropriations addressed
in section 7D.29 the payment of an amount to the livestock
remediation fund as provided under section 459.501 , subsection
5 . However, not more than a total of one million dollars shall
be allocated shall be paid pursuant to this section to the
livestock remediation fund at any time.
Sec. 14. Section 7D.29, Code 2011, is amended to read as
follows:
7D.29 Performance of duty —— expense.
1. The executive council shall not employ others, or incur
authorize any expense, for the purpose of performing any duty
imposed upon the council when the duty may, without neglect of
their usual duties, be performed by the members, or by their
regular employees, but, subject to this limitation, the council
may incur authorize the necessary expense to perform or cause
to be performed any legal duty imposed on the council , and pay
the same out of any money in the state treasury not otherwise
appropriated . The expenses authorized by the executive council
in accordance with this section and the expenses authorized
by the executive council in accordance with other statutory
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provisions referencing the appropriations addressed in this
section shall be paid as follows:
a. From the appropriation made from the Iowa economic
emergency fund in section 8.55 for purposes of paying such
expenses.
b. To the extent the appropriation from the Iowa economic
emergency fund described in paragraph “a” is insufficient to
pay such expenses, there is appropriated from moneys in the
general fund of the state not otherwise appropriated the amount
necessary to fund that deficiency. >
2. At least two weeks prior to the executive council’s
approval of a payment authorization under this section ,
the secretary of the executive council shall notify the
legislative services agency that the authorization request
will be considered by the executive council and shall provide
background information justifying the request.
3. The executive council shall receive requests from the
Iowa department of public health relative to the purchase,
storing, and distribution of vaccines and medication for
prevention, prophylaxis, or treatment. Upon review and after
compliance with subsection 2 , the executive council may approve
the request and may incur authorize payment of the necessary
expense and pay the same out of any money in the state treasury
not otherwise appropriated . The expense authorized by the
executive council under this subsection shall be paid from the
appropriations referred to in subsection 1.
Sec. 15. Section 7D.30, Code 2011, is amended to read as
follows:
7D.30 Necessary record.
Before incurring authorizing any expense authorized by in
accordance with section 7D.29 , the executive council shall,
in each case, by resolution, entered upon its records, set
forth the necessity for incurring authorizing such expense,
the special fitness of the one employed to perform such work,
the definite rate of compensation or salary allowed, and the
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total amount of money that may be expended. Compensation or
salary for personal services in such cases must be determined
by unanimous vote of all members of the council.
Sec. 16. Section 8.55, subsection 3, paragraph a, Code 2011,
is amended to read as follows:
a. Except as provided in paragraphs “b” , and “c” , and
“0d” , the moneys in the Iowa economic emergency fund shall
only be used pursuant to an appropriation made by the general
assembly. An appropriation shall only be made for the fiscal
year in which the appropriation is made. The moneys shall
only be appropriated by the general assembly for emergency
expenditures.
Sec. 17. Section 8.55, subsection 3, Code 2011, is amended
by adding the following new paragraph:
NEW PARAGRAPH . 0d. There is appropriated from the Iowa
economic emergency fund to the executive council an amount
sufficient to pay the expenses authorized by the executive
council, as addressed in section 7D.29.
Sec. 18. Section 8A.321, subsection 4, Code 2011, is amended
to read as follows:
4. Contract, with the approval of the executive council,
for the repair, remodeling, or, if the condition warrants,
demolition of all buildings and grounds of the state at
the seat of government, at the state laboratories facility
in Ankeny, and the institutions of the department of human
services and the department of corrections for which no
specific appropriation has been made, if the cost of repair,
remodeling, or demolition will not exceed one hundred thousand
dollars when completed. The cost of repair projects for which
no specific appropriation has been made shall be paid from
the fund as an expense authorized by the executive council as
provided in section 7D.29 .
Sec. 19. Section 8A.321, subsection 6, paragraphs a and b,
Code 2011, are amended to read as follows:
a. Lease all buildings and office space necessary to
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carry out the provisions of this subchapter or necessary for
the proper functioning of any state agency at the seat of
government. For state agencies at the seat of government, the
director may lease buildings and office space in Polk county
or in a county contiguous to Polk county. If no specific
appropriation has been made, the proposed lease shall be
submitted to the executive council for approval authorization
and if authorized lease expense shall be paid from the
appropriations addressed in section 7D.29 . The cost of any
lease for which no specific appropriation has been made shall
be paid from the fund provided in section 7D.29 .
b. When the general assembly is not in session, the director
may request moneys an expense authorization from the executive
council for moving state agencies located at the seat of
government from one location to another. The request may
include moving costs, telecommunications costs, repair costs,
or any other costs relating to the move. The executive council
may approve and shall pay the costs from funds authorize the
expenses provided and may authorize the expenses to be paid
from the appropriations addressed in section 7D.29 if it
determines the agency or department has no available does not
have funds available for these expenses.
Sec. 20. Section 11.32, as amended by 2011 Iowa Acts,
House File 536, section 26, as enacted, is amended to read as
follows:
11.32 Certified accountants employed.
Nothing in this chapter shall prohibit the auditor of state,
with the prior written permission of the state executive
council, from employing certified public accountants for
specific assignments. The auditor of state may employ such
accountants for any assignment now expressly reserved to the
auditor of state. Payments, after approval by the executive
council, will shall be made to the accountants so employed from
funds from which the auditor of state would have been paid had
the auditor of state performed the assignment, or if no such
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specific funds are indicated not available , then payment will
be made from the funds of authorization of the expense by the
executive council shall be requested, and if authorized shall
be paid from the appropriations addressed in section 7D.29 .
Sec. 21. Section 13.3, Code 2011, is amended to read as
follows:
13.3 Disqualification —— substitute.
1. If, for any reason, the attorney general be is
disqualified from appearing in any action or proceeding, the
executive council shall appoint some authorize the appointment
of a suitable person for that purpose and defray the . There
is appropriated from moneys in the general fund not otherwise
appropriated an amount necessary to pay the reasonable expense
thereof from any unappropriated funds in the state treasury for
the person appointed . The department involved in the action or
proceeding shall be requested to recommend a suitable person
to represent the department and when the executive council
concurs in the recommendation, the person recommended shall be
appointed.
2. If the governor or a department is represented by an
attorney other than the attorney general in a court proceeding
as provided in this section , at the conclusion of the court
proceedings, the court shall review the fees charged to the
state to determine if the fees are fair and reasonable. The
executive council shall not reimburse authorize reimbursement
of attorney fees in excess of those determined by the court to
be fair and reasonable.
Sec. 22. Section 13.7, Code 2011, is amended to read as
follows:
13.7 Special counsel.
Compensation shall not be allowed to any person for services
as an attorney or counselor to an executive department of
the state government, or the head thereof of an executive
department of state government , or to a state board or
commission. However, the executive council may employ
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authorize employment of legal assistance, at a reasonable
compensation, in a pending action or proceeding to protect the
interests of the state, but only upon a sufficient showing,
in writing, made by the attorney general, that the department
of justice cannot for reasons stated by the attorney general
perform the service , which . The reasons and action of the
council shall be entered upon its records. When If the
attorney general determines that the department of justice
cannot perform legal service in an action or proceeding,
the executive council shall request the department involved
in the action or proceeding to recommend legal counsel to
represent the department. If the attorney general concurs with
the department that the person recommended is qualified and
suitable to represent the department, the person recommended
shall be employed. If the attorney general does not concur
in the recommendation, the department shall submit a new
recommendation. This section does not affect the general
counsel for the utilities board of the department of commerce,
the legal counsel of the department of workforce development,
or the general counsel for the property assessment appeal
board.
Sec. 23. Section 29A.27, unnumbered paragraph 8, Code 2011,
is amended to read as follows:
All payments herein provided for under this section shall
be paid on the approval of the adjutant general from the
contingent fund of the executive council created in section
29C.20 .
Sec. 24. Section 29C.8, subsection 3, paragraph f,
subparagraph (3), Code 2011, is amended to read as follows:
(3) Upon notification of a compensable loss to a member of
a homeland security and emergency management response team, the
department of administrative services shall process the claim
and seek funding authorization from the executive council for
to pay as an expense paid from the appropriations addressed in
section 7D.29 those costs associated with covered benefits.
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Sec. 25. Section 29C.20, subsection 1, paragraph a,
unnumbered paragraph 1, Code 2011, is amended to read as
follows:
A contingent fund is created in the state treasury for the
use of the executive council which . Funding for the contingent
fund, if authorized by the executive council, shall be paid
from the appropriations addressed in section 7D.29. Moneys in
the contingent fund may be expended for the following purposes:
Sec. 26. Section 96.13, subsection 3, paragraph c, Code
2011, is amended to read as follows:
c. The department may appear before the executive council
and request funds authorization of moneys to meet unanticipated
emergencies as an expense from the appropriations addressed in
section 7D.29 .
Sec. 27. Section 135.143, subsection 5, Code 2011, is
amended to read as follows:
5. Upon notification of a compensable loss, the department
of administrative services shall seek funding authorization
from the executive council for to pay as an expense from
the appropriations addressed in section 7D.29 those costs
associated with covered workers’ compensation benefits.
Sec. 28. Section 135.144, subsection 11, Code 2011, is
amended to read as follows:
11. If a public health disaster or other public health
emergency situation exists which poses an imminent threat
to the public health, safety, and welfare, the department,
in conjunction with the governor, may provide financial
assistance, from funds appropriated to the department that
are not otherwise encumbered, to political subdivisions as
needed to alleviate the disaster or the emergency. If the
department does not have sufficient unencumbered funds, the
governor may request that the executive council , pursuant to
the authority of section 7D.29 , commit sufficient funds, to
authorize the payment of up to one million dollars , that are
not otherwise encumbered from the general fund, as needed and
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available, for as an expense from the appropriations addressed
in section 7D.29 to alleviate the disaster or the emergency.
If additional financial assistance is required in excess of one
million dollars, approval by the legislative council is also
required.
Sec. 29. Section 163.3A, subsection 4, paragraph b, Code
2011, is amended to read as follows:
b. The department shall provide and update a list of
the registered members of each emergency response team,
including the members’ names and identifying information, to
the department of administrative services. Upon notification
of a compensable loss suffered by a registered member, the
department of administrative services shall seek funding
authorization from the executive council for to pay as an
expense from the appropriations addressed in section 7D.29
those costs associated with covered benefits.
Sec. 30. Section 163.10, Code 2011, is amended to read as
follows:
163.10 Quarantining or destroying animals.
The department may quarantine or destroy any animal exposed
to or afflicted with an infectious or contagious disease.
However, cattle exposed to or infected with tuberculosis shall
not be destroyed without the owner’s consent, unless there are
sufficient moneys to reimburse the owner for the cattle, which
may be paid from the appropriation as an expense authorized as
provided in section 163.15 , from moneys in the brucellosis and
tuberculosis eradication fund created in section 165.18 , or
from moneys made available by the United States department of
agriculture.
Sec. 31. Section 163.15, subsection 2, paragraph a,
subparagraph (3), Code 2011, is amended to read as follows:
(3) A claim for an indemnity by the owner and a claim for
compensation and expenses by the appraisers shall be filed with
the department and submitted by the secretary of agriculture
to the executive council for its approval or disapproval
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authorization of payment of the claim as an expense from the
appropriations addressed in section 7D.29 .
Sec. 32. Section 163.15, subsection 2, paragraph a,
subparagraph (4), Code 2011, is amended by striking the
subparagraph.
Sec. 33. Section 163.15, subsection 2, paragraph b,
unnumbered paragraph 1, Code 2011, is amended to read as
follows:
A formula established by rule adopted by the department that
is effective as determined by the department in accordance
with chapter 17A and applicable upon approval of the plan
program of eradication approved by the executive council.
The formula shall be applicable to indemnify owners if the
executive council, upon recommendation by the secretary of
agriculture, determines that an animal population in this state
is threatened with infection from an exceptionally contagious
disease.
Sec. 34. Section 163.15, subsection 2, paragraph b,
subparagraph (4), Code 2011, is amended to read as follows:
(4) Upon approval by the The executive council , there is
appropriated to the department from any moneys in the general
fund of the state not otherwise appropriated moneys sufficient
to carry out the may authorize payment under the provisions
of this paragraph “b” as an expense from the appropriations
addressed in section 7D.29 .
Sec. 35. Section 307.45, subsection 3, Code 2011, is amended
to read as follows:
3. Assessments against property owned by the state and
not under the jurisdiction and control of the department’s
administrator of highways shall be made in the same manner
as those made against private property and payment shall be
made subject to authorization by the executive council from
any funds of the state not otherwise appropriated . There is
appropriated from moneys in the general fund not otherwise
appropriated an amount necessary to pay the expense authorized
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by the executive council.
Sec. 36. Section 384.56, subsection 1, Code 2011, is amended
to read as follows:
1. Cities may assess the cost of a public improvement which
extends through, abuts upon, or is adjacent to lands owned
by the state, and the executive council shall pay payment
for the assessable portion of the cost of the improvement
through or along the lands as provided shall be subject to
authorization by the executive council . The executive council
shall pay assessments as and payable in the manner provided
in section 307.45 for property owned by the state and not
under the jurisdiction and control of the state department of
transportation .
Sec. 37. Section 459.501, subsection 5, as amended by 2011
Iowa Acts, Senate File 478, section 1, as enacted, is amended
to read as follows:
5. The following shall apply to moneys in the fund:
a. (1) The executive council may allocate moneys from the
general fund of the state as authorize payment of moneys as
an expense paid from the appropriations addressed in section
7D.29 and in the manner provided in section 7D.10A in an amount
necessary to support the fund, including the following:
(a) The payment of claims as provided in section 459.505 .
(b) The allocation of moneys to the department of
agriculture and land stewardship for the payment of expenses
incurred by the department of agriculture and land stewardship
associated with providing for the sustenance and disposition of
livestock pursuant to chapter 717 .
(2) Notwithstanding subparagraph (1), the allocation of
moneys from the general fund of the state executive council’s
authorization for payment shall be made provided only if the
amount of moneys in the fund, which are not obligated or
encumbered, and not counting the department’s estimate of the
cost to the fund for pending or unsettled claims, the amount
to be allocated to the department of agriculture and land
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stewardship, and any amount required to be credited to the
general fund of the state under this subsection , is less than
one million dollars.
b. The department of natural resources shall credit an
amount to the general fund of the state from which the expense
authorized by the executive council as provided in paragraph
“a” was appropriated which is equal to an amount allocated to
support the livestock remediation fund by the executive council
under paragraph “a” . The However, the department shall only be
required to credit the moneys to the general such fund of the
state if the moneys in the livestock remediation fund which are
not obligated or encumbered, and not counting the department’s
estimate of the cost to the livestock remediation fund for
pending or unsettled claims, the amount to be allocated to the
department of agriculture and land stewardship, and any amount
required to be transferred to the general fund under from which
appropriated as described in this paragraph, are in excess of
two million five hundred thousand dollars. The department is
not required to credit the total amount to the general fund
of the state from which appropriated as described in this
paragraph during any one fiscal year.
Sec. 38. Section 468.43, unnumbered paragraph 4, Code 2011,
is amended to read as follows:
The assessments against lands under the jurisdiction
of the department of natural resources shall be paid as an
expense from the appropriations addressed in section 7D.29,
if authorized by the executive council upon certification of
the amount by the county treasurer. There is appropriated
from any funds in the general fund of the state not otherwise
appropriated amounts sufficient to pay the certified
assessments.
Sec. 39. Section 568.16, Code 2011, is amended to read as
follows:
568.16 Purchase money refunded.
If the grantee of the state, or the grantee’s successors,
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administrators, or assigns, shall be deprived of the land
conveyed by the state under this chapter by the final decree
of a court of record for the reason that the conveyance by the
state passed no title whatever to the land therein did not pass
title to the land described, because title thereto to the land
had previously for any reason been vested in others, then the
money so paid by the state for the said land shall be refunded
by the state to the person or persons entitled thereto to the
refund , provided the said grantee, or the grantee’s successors,
administrators, or assigns, shall file a certified copy of
the transcript of the said final decree with the executive
council within one year from the date of the issuance of
such decree, and shall also file satisfactory proof with the
executive council that the action over the title to the land
was commenced within ten years from the date of the issuance of
patent or deed by the state. The amount of money to be refunded
under the provisions of this section shall be certified
authorized and paid by the executive council to the director
of the department of administrative services, who shall draw a
warrant therefor, and the same shall be paid out of the general
fund as an expense from the appropriations addressed in section
7D.29 .
Sec. 40. Section 602.10133, Code 2011, is amended to read
as follows:
602.10133 Costs and expenses.
The court costs incident to such proceedings , and the
reasonable expense of said the judges in attending said the
hearing after being approved by the supreme court shall be paid
as court costs an expense authorized by the executive council
from the appropriations addressed in section 7D.29 .
Sec. 41. Section 663.44, Code 2011, is amended to read as
follows:
663.44 Costs.
1. If the plaintiff is discharged, the costs shall be
assessed to the defendant, unless the defendant is an officer
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holding the plaintiff in custody under a commitment, or under
other legal process, in which case the costs shall be assessed
to the county. If the plaintiff’s application is refused,
the costs shall be assessed against the plaintiff, and, in
the discretion of the court, against the person who filed the
petition in the plaintiff’s behalf.
2. However, where Notwithstanding subsection 1, if
the plaintiff is confined in any state institution , and is
discharged in habeas corpus proceedings, or where if the habeas
corpus proceedings fail , and costs and fees cannot be collected
from the person liable to pay the same costs and fees , such
the costs and fees shall be paid by the county in which such
state institution is located. The facts of such payment and
the proceedings on which it is based, with a statement of the
amount of fees or costs incurred, with approval in writing by
the presiding judge appended to such the statement or endorsed
thereon on the statement , shall then be certified by the clerk
of the district court under the seal of office to the state
executive council. The executive council shall then review
the proceedings and authorize reimbursement for all such fees
and costs or such part thereof of the fees and costs as the
executive council shall find finds justified, and shall notify
the director of the department of administrative services to
draw a warrant to such county treasurer on the state general
fund for the amount authorized. There is appropriated from
moneys in the general fund not otherwise appropriated an
amount necessary to pay the reimbursement authorized by the
executive council. The costs and fees referred to above shall
include any award of fees made to a court appointed attorney
representing an indigent party bringing the habeas corpus
action.
DIVISION IV
STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 2012-2013
Sec. 42. BUDGET PROCESS FOR FISCAL YEAR 2013-2014.
1. For the budget process applicable to the fiscal year
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beginning July 1, 2013, on or before October 1, 2012, in lieu
of the information specified in section 8.23, subsection 1 ,
unnumbered paragraph 1, and paragraph “a”, all departments and
establishments of the government shall transmit to the director
of the department of management, on blanks to be furnished by
the director, estimates of their expenditure requirements,
including every proposed expenditure, for the ensuing fiscal
year, together with supporting data and explanations as called
for by the director of the department of management after
consultation with the legislative services agency.
2. The estimates of expenditure requirements shall be
in a form specified by the director of the department of
management, and the expenditure requirements shall include all
proposed expenditures and shall be prioritized by program or
the results to be achieved. The estimates shall be accompanied
by performance measures for evaluating the effectiveness of the
programs or results.
Sec. 43. LIMITATION OF STANDING APPROPRIATIONS.
Notwithstanding the standing appropriations in the following
designated sections for the fiscal year beginning July 1, 2012,
and ending June 30, 2013, the amounts appropriated from the
general fund of the state pursuant to these sections for the
following designated purposes shall not exceed the following
amounts:
1. For operational support grants and community cultural
grants under section 99F.11, subsection 3 , paragraph “d”,
subparagraph (1):
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 208,351
2. For regional tourism marketing under section 99F.11,
subsection 3 , paragraph “d”, subparagraph (2):
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 405,153
3. For the center for congenital and inherited disorders
central registry under section 144.13A, subsection 4 , paragraph
“a”:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 85,560
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4. For primary and secondary child abuse prevention
programs under section 144.13A, subsection 4 , paragraph “a”:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 108,886
5. For programs for at-risk children under section 279.51 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,728,891
The amount of any reduction in this subsection shall be
prorated among the programs specified in section 279.51,
subsection 1 , paragraphs “a”, “b”, and “c”.
6. For payment for nonpublic school transportation under
section 285.2 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,530,465
If total approved claims for reimbursement for nonpublic
school pupil transportation exceed the amount appropriated in
accordance with this subsection, the department of education
shall prorate the amount of each approved claim.
7. For reimbursement for the homestead property tax credit
under section 425.1 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 86,188,387
8. For reimbursement for the family farm and agricultural
land tax credits under sections 425A.1 and 426.1 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 32,395,131
9. For the enforcement of chapter 453D relating to tobacco
product manufacturers under section 453D.8 :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,208
Sec. 44. INSTRUCTIONAL SUPPORT STATE AID —— FY
2012-2013. In lieu of the appropriation provided in section
257.20, subsection 2, the appropriation for the fiscal year
beginning July 1, 2012, and ending June 30, 2013, for paying
instructional support state aid under section 257.20 for fiscal
year 2012-2013 is zero.
DIVISION V
SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 2012-2013
Sec. 45. COLLECTIVE BARGAINING AGREEMENTS FUNDED. The
various state departments, boards, commissions, councils,
and agencies, including the state board of regents, for
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the fiscal year beginning July 1, 2012, and ending June 30,
2013, shall provide from available sources pay adjustments,
expense reimbursements, and related benefits to fully fund the
following:
1. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the blue collar bargaining unit.
2. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the public safety bargaining
unit.
3. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the security bargaining unit.
4. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the technical bargaining unit.
5. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the professional fiscal and
staff bargaining unit.
6. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the clerical bargaining unit.
7. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the professional social services
bargaining unit.
8. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the community-based corrections
bargaining unit.
9. The collective bargaining agreements negotiated
pursuant to chapter 20 for employees in the judicial branch of
government bargaining units.
10. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the patient care bargaining
unit.
11. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the science bargaining unit.
12. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the university of northern Iowa
faculty bargaining unit.
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13. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the state university of Iowa
graduate student bargaining unit.
14. The collective bargaining agreement negotiated pursuant
to chapter 20 for employees in the state university of Iowa
hospital and clinics tertiary health care bargaining unit.
15. The annual pay adjustments, related benefits, and
expense reimbursements referred to in the sections of this
division of this Act addressing state board of regents
employees who are not covered by a collective bargaining
agreement.
Sec. 46. STATE EMPLOYEES —— STATE BOARD OF REGENTS. For
the fiscal year beginning July 1, 2012, and ending June 30,
2013, funds shall be provided from available sources of the
state board of regents for funding of collective bargaining
agreements for state board of regents employees covered by
such agreements and for the following state board of regents
employees not covered by a collective bargaining agreement:
1. Regents merit system employees and merit supervisory
employees.
2. Faculty members and professional and scientific
employees.
Sec. 47. BONUS PAY. For the fiscal year beginning July
1, 2012, and ending June 30, 2013, employees of the executive
branch, judicial branch, and legislative branch shall not
receive bonus pay unless otherwise authorized by law, required
pursuant to a contract of employment entered into before July
1, 2012, or required pursuant to a collective bargaining
agreement. This section does not apply to employees of the
state board of regents. For purposes of this section, “bonus
pay” means any additional remuneration provided an employee in
the form of a bonus, including but not limited to a retention
bonus, recruitment bonus, exceptional job performance pay,
extraordinary job performance pay, exceptional performance pay,
extraordinary duty pay, or extraordinary or special duty pay,
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and any extra benefit not otherwise provided to other similarly
situated employees.
Sec. 48. STATE TROOPER MEAL ALLOWANCE. For the fiscal
year beginning July 1, 2012, the sworn peace officers in the
department of public safety who are not covered by a collective
bargaining agreement negotiated pursuant to chapter 20 shall
receive the same per diem meal allowance as the sworn peace
officers in the department of public safety who are covered
by a collective bargaining agreement negotiated pursuant to
chapter 20.
Sec. 49. SALARY MODEL ADMINISTRATOR. The salary model
administrator shall work in conjunction with the legislative
services agency to maintain the state’s salary model used for
analyzing, comparing, and projecting state employee salary
and benefit information, including information relating to
employees of the state board of regents. The department of
revenue, the department of administrative services, the five
institutions under the jurisdiction of the state board of
regents, the judicial district departments of correctional
services, and the state department of transportation shall
provide salary data to the department of management and the
legislative services agency to operate the state’s salary
model. The format and frequency of provision of the salary
data shall be determined by the department of management and
the legislative services agency. The information shall be
used in collective bargaining processes under chapter 20 and
in calculating the funding needs contained within the annual
salary adjustment legislation. A state employee organization
as defined in section 20.3, subsection 4, may request
information produced by the model, but the information provided
shall not contain information attributable to individual
employees.
DIVISION VI
CORRECTIVE PROVISIONS
Sec. 50. Section 8.6, subsection 9A, as enacted by 2011 Iowa
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Acts, House File 45, section 39, is amended to read as follows:
9A. Budget and tax rate databases. To develop and make
available to the public a searchable budget database and
internet site as required under chapter 8G, division subchapter
I , and to develop and make available to the public a searchable
tax rate database and internet site as required under chapter
8G, division subchapter II .
Sec. 51. Section 8.57E, subsection 3, paragraph a, as
enacted by 2011 Iowa Acts, Senate File 209, section 30, is
amended to read as follows:
a. Moneys in the taxpayer’s taxpayers trust fund may be
used for cash flow purposes during a fiscal year provided that
any moneys so allocated are returned to the fund by the end of
that fiscal year.
Sec. 52. Section 8G.13, as enacted by 2011 Iowa Acts, House
File 45, section 50, is amended to read as follows:
8G.13 Updating database.
To facilitate the department of management’s efforts in
creating and maintaining a searchable database of the taxes
identified in section 8G.12, subsection 3 1 , for all taxing
jurisdictions in the state, each taxing jurisdiction may
annually be required to report its tax rates to the department
of management or the department of revenue and shall report any
changes to its tax rates within thirty days of the change.
Sec. 53. Section 16.193, subsection 3, paragraph a, Code
2011, as amended by 2011 Iowa Acts, Senate File 475, section
11, is amended to read as follows:
a. During the term of the Iowa jobs program and Iowa jobs
II program, the Iowa finance authority shall collect data on
all of the projects approved for the program programs . The
department of management and the state agencies associated
with the projects shall assist the authority with the data
collection and in developing the report required by this
subsection . The authority shall report quarterly to the
governor and the general assembly concerning the data.
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Sec. 54. Section 68A.401, subsection 4, Code 2011, as
amended by 2011 Iowa Acts, Senate File 475, section 17, is
amended to read as follows:
4. Political committees expressly advocating the
nomination, election, or defeat of candidates for both
federal office and any elected office created by law or the
Constitution of the State of Iowa shall file statements and
reports with the board in addition to any federal reports
required to be filed with the board. However, a political
committee that is registered and filing full disclosure
reports of all financial activities with the federal election
commission may file verified statements as provided in section
68B.201A 68A.201A .
Sec. 55. Section 139A.19, subsection 3, as enacted by 2011
Iowa Acts, House File 467, section 20, is amended to read as
follows:
3. This section does not preclude a hospital, clinic, other
health facility, or a health care provider from providing
notification to a care provider under circumstances in
which the hospital’s, clinic’s, other health facility’s, or
health care provider’s policy provides for notification of
the hospital’s, clinics clinic’s , other health facility’s,
or health care provider’s own employees of exposure to a
contagious or infectious disease that is not life-threatening
if the notice does not reveal a patient’s name, unless the
patient consents.
Sec. 56. Section 175.3, subsection 1, paragraph a, Code
2011, as amended by 2011 Iowa Acts, Senate File 429, section 1,
is amended to read as follows:
a. The agricultural development authority is established
within the department of agriculture and land stewardship. The
agency authority is constituted as a public instrumentality
and agency of the state exercising public and essential
governmental functions.
Sec. 57. Section 207.22, subsection 3, paragraph b, Code
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2011, as amended by 2011 Iowa Acts, Senate File 475, section
47, is amended to read as follows:
b. Acquisition of coal refuse disposal sites and all
coal refuse thereon will serve the purposes of Tit. IV of
Pub. L. No. 95-87, Tit. IV, codified at 30 U.S.C. ch. 25,
subch. IV, or that public ownership is desirable to meet
emergency situations and prevent recurrences of the adverse
effect of past coal mining practices.
Sec. 58. Section 232.71D, subsection 3, paragraph a,
unnumbered paragraph 1, as enacted by 2011 Iowa Acts, House
File 562, section 3, is amended to read as follows:
Unless any of the circumstances listed in paragraph “b” are
applicable, cases to which any of the following circumstances
apply shall not be placed on in the central registry:
Sec. 59. Section 256.7, subsection 26, paragraph a,
subparagraph (1), as enacted by 2011 Iowa Acts, Senate File
453, section 1, is amended to read as follows:
(1) The rules establishing high school graduation
requirements shall authorize a school district or
accredited nonpublic school to consider that any student who
satisfactorily completes a high school-level unit of English
or language arts, mathematics, science, or social studies has
satisfactorily completed a unit of the high school graduation
requirements for that area as specified in this lettered
paragraph, and to shall authorize the school district or
accredited nonpublic school to issue high school credit for the
unit to the student.
Sec. 60. Section 321.34, subsection 20C, paragraph a,
if enacted by 2011 Iowa Acts, House File 651, section 2, is
amended to read as follows:
a. The department, in consultation with the adjutant
general, shall design combat infantryman badge, combat action
badge, combat action ribbon, air force combat action medal,
and combat medical badge distinguishing processed emblems.
Upon receipt of two hundred fifty orders for special combat
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infantryman badge, combat action badge, combat action ribbon,
air force combat action medal, or combat medical badge special
registration plates, accompanied by a start-up fee of twenty
dollars per order, the department shall begin issuing special
registration plates with the applicable distinguishing
processed emblem as provided in paragraphs “b” and “c” . The
minimum order requirement shall apply separately to each of the
special registration plates created under this subsection.
Sec. 61. Section 321.34, subsection 25, paragraph a, if
enacted by 2011 Iowa Acts, House File 651, section 2, is
amended to read as follows:
a. The department, in consultation with the adjutant
general, shall design a civil war sesquicentennial
distinguishing processed emblem. Upon receipt of two hundred
fifty orders for special civil war sesquicentennial special
registration plates, accompanied by a start-up fee of twenty
dollars per order, the department shall begin issuing special
registration plates with a civil war sesquicentennial processed
emblem as provided in paragraph “b” .
Sec. 62. Section 327B.5, Code 2011, is amended to read as
follows:
327B.5 Penalty.
Any person violating the provisions of this chapter shall,
upon conviction, be subject to a scheduled fine as provided in
section 805.8A, subsection 13 , paragraphs paragraph “f” and “g” .
Sec. 63. Section 422.11O, subsection 5, paragraph a,
subparagraph (2), if enacted by 2011 Iowa Acts, Senate File
531, section 17, is amended to read as follows:
(2) The E-15 plus gasoline promotion tax credit pursuant to
section 422.11Y.
Sec. 64. Section 422.11Y, subsection 1, paragraph d, if
enacted by 2011 Iowa Acts, Senate File 531, section 35, is
amended to read as follows:
d. “Tax credit” means the E-15 plus gasoline promotion tax
credit as provided in this section.
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Sec. 65. Section 422.11Y, subsection 3, unnumbered
paragraph 1, if enacted by 2011 Iowa Acts, Senate File 531,
section 35, is amended to read as follows:
The taxes imposed under this division, less the credits
allowed under section 422.12, shall be reduced by the amount of
the E-15 plus gasoline promotion tax credit for each tax year
that the taxpayer is eligible to claim a tax credit under this
subsection.
Sec. 66. Section 422.11Y, subsection 6, paragraph b,
subparagraph (2), if enacted by 2011 Iowa Acts, Senate File
531, section 35, is amended to read as follows:
(2) The retail dealer may claim the ethanol promotion
tax credit as provided in paragraph “a” for the same ethanol
gallonage used to calculate and claim the E-15 plus gasoline
promotion tax credit.
Sec. 67. Section 423.4, subsection 9, unnumbered paragraph
1, if enacted by 2011 Iowa Acts, Senate File 531, section 59,
is amended to read as follows:
A person who qualifies as a biodiesel producer as provided in
this subsection may apply to the director for a refund of the
amount of the sales or use tax imposed and paid upon purchases
made by the person.
Sec. 68. Section 483A.24A, Code 2011, as amended by 2011
Iowa Acts, Senate File 194, section 10, is amended to read as
follows:
483A.24A License refunds —— military service.
Notwithstanding any provision of this chapter to the
contrary, a service member deployed for military service, both
as defined in section 29A.1, subsection 3 , shall receive a
refund of that portion of any license fee paid by the service
member representing the service member’s period of military
service.
Sec. 69. Section 501.101, subsection 01, as enacted by 2011
Iowa Acts, House File 348, section 7, is amended to read as
follows:
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01. “Alternative voting method” means a method of voting
other than a written ballot, including voting by electronic,
telephonic, internet, or other means that reasonably allow
allows members the opportunity to vote.
Sec. 70. Section 501A.703, subsection 5, paragraph d, Code
2011, as amended by 2011 Iowa Acts, House File 348, section 19,
is amended to read as follows:
d. If the ballot of the member is received by the
cooperative on or before the date of the regular members’
meeting or as otherwise prescribed for an alternative , voting
method, the ballot or alternative voting method shall be
accepted and counted as the vote of the absent member.
Sec. 71. Section 511.8, subsection 22, paragraph i,
unnumbered paragraph 1, as enacted by 2011 Iowa Acts, Senate
File 406, section 25, is amended to read as follows:
Securities held in the legal reserve of a life insurance
company or association pledged as collateral for financial
instruments used in highly effective hedging transactions as
defined in the national association of insurance commissioners’
Statement statement of Statutory Accounting Principles No.
statutory accounting principles no. 86 shall continue to
be eligible for inclusion on in the legal reserve of the
life insurance company or association subject to all of the
following:
Sec. 72. Section 514J.109, subsection 3, paragraph f,
if enacted by 2011 Iowa Acts, House File 597, section 9, is
amended to read as follows:
f. The covered person or the covered person’s authorized
representative has provided all the information and forms
required by the commissioner that are necessary to process an
external review request pursuant to this section.
Sec. 73. Section 521F.4, subsection 1, paragraph b, as
enacted by 2011 Iowa Acts, Senate File 406, section 44, is
amended to read as follows:
b. The filing of a risk-based capital report by a health
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organization which indicates that the health organization has
total adjusted capital which is greater than or equal to its
company-action-level risk-based capital but less than the
product of its authorized-control-level risk-based capital and
three and triggers the trend test determined in accordance with
the trend test calculations calculation included in the health
risk-based capital instructions.
Sec. 74. Section 524.310, subsection 5, paragraph b, Code
2011, as amended by 2011 Iowa Acts, Senate File 475, section
120, is amended to read as follows:
b. A corporate or company name reserved, registered, or
protected as provided in section 489.109, 490.402 , 490.403 ,
490A.402 , 504.402 , or 504.403 .
Sec. 75. Section 717.3, subsection 5, paragraph b, Code
2011, as enacted by 2011 Iowa Acts, Senate File 478, section 6,
is amended to read as follows:
b. That the department shall assume supervision of and
provide for the sustenance of the livestock and as provided in
section 717.4.
Sec. 76. Section 717.4, subsection 2, as enacted by 2011
Iowa Acts, Senate File 478, section 7, is amended to read as
follows:
2. The court ordered lien shall be for the benefit of the
department. The amount of the lien shall not be not more than
for expenses incurred in providing sustenance to the livestock
pursuant to section 717.3 and providing for the disposition of
the livestock pursuant to section 717.5.
Sec. 77. Section 717.4A, as enacted by 2011 Iowa Acts,
Senate File 478, section 8, is amended to read as follows:
717.4A Livestock in immediate need of sustenance —— livestock
remediation fund.
The department may utilize the moneys deposited into the
livestock remediation fund pursuant to section 459.501 to pay
for any expenses associated with providing sustenance to or
the disposition of the livestock pursuant to a court order
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entered pursuant to section 717.3 or 717.5. The department
shall utilize moneys from the fund only to the extent that
the department determines that expenses cannot be timely
paid by utilizing the available provisions of sections 717.4
and 717.5. The department shall deposit any unexpended and
unobligated moneys in the fund. The department shall pay to
the fund the proceeds from the disposition of the livestock and
associated products less expenses incurred by the department in
providing for the sustenance and disposition of the livestock,
as provided in section 717.5.
Sec. 78. Section 903A.5, subsection 1, as enacted by 2011
Iowa Acts, House File 271, section 3, is amended to read as
follows:
1. An inmate shall not be discharged from the custody
of the director of the Iowa department of corrections until
the inmate has served the full term for which the inmate was
sentenced, less earned time and other credits earned and not
forfeited, unless the inmate is pardoned or otherwise legally
released. Earned time accrued and not forfeited shall apply
to reduce a mandatory minimum sentence being served pursuant
to section 124.406 , 124.413 , 902.7 , 902.8 , 902.8A , or 902.11 .
An inmate shall be deemed to be serving the sentence from the
day on which the inmate is received into the institution. If
an inmate was confined to a county jail or other correctional
or mental facility at any time prior to sentencing, or after
sentencing but prior to the case having been decided on appeal,
because of failure to furnish bail or because of being charged
with a nonbailable offense, the inmate shall be given credit
for the days already served upon the term of the sentence.
However, if a person commits any offense while confined in a
county jail or other correctional or mental health facility,
the person shall not be granted jail credit for that offense.
Unless the inmate was confined in a correctional facility,
the sheriff of the county in which the inmate was confined
shall certify to the clerk of the district court from which
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the inmate was sentenced and to the department of corrections’
records administrator at the Iowa medical and classification
center the number of days so served. The department of
corrections’ records administrator, or the administrator’s
designee, shall apply jail credit as ordered by the court
of proper jurisdiction or as authorized by this section and
section 907.3, subsection 3 .
Sec. 79. EFFECTIVE DATES.
1. The section of this division of this Act amending section
422.11O, subsection 5, paragraph a, subparagraph (2), if
enacted by 2011 Iowa Acts, Senate File 531, section 17, takes
effect January 1, 2012.
2. Section 423.4, subsection 9, unnumbered paragraph 1, if
enacted by 2011 Iowa Acts, Senate File 531, section 59, takes
effect January 1, 2012.
Sec. 80. APPLICABILITY.
1. The section of this division of this Act amending section
422.11O, subsection 5, paragraph a, subparagraph (2), if
enacted by 2011 Iowa Acts, Senate File 531, section 17, applies
to tax years beginning on and after January 1, 2012.
2. The section of this division of this Act amending
section 422.11Y, subsection 1, paragraph d, if enacted by 2011
Iowa Acts, Senate File 531, section 35, applies to tax years
beginning on and after January 1, 2012, and to that part of a
retail dealer’s tax year or tax years occurring during that
portion of the calendar year beginning on and after July 1,
2011, and ending on December 31, 2011.
3. The section of this division of this Act amending section
422.11Y, subsection 3, unnumbered paragraph 1, if enacted by
2011 Iowa Acts, Senate File 531, section 35, applies to tax
years beginning on and after January 1, 2012, and to that part
of a retail dealer’s tax year or tax years occurring during
that portion of the calendar year beginning on and after July
1, 2011, and ending on December 31, 2011.
4. The section of this division of this Act amending section
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422.11Y, subsection 6, paragraph b, subparagraph (2), if
enacted by 2011 Iowa Acts, Senate File 531, section 35, applies
to tax years beginning on and after January 1, 2012, and to
that part of a retail dealer’s tax year or tax years occurring
during that portion of the calendar year beginning on and after
July 1, 2011, and ending on December 31, 2011.
DIVISION VII
MISCELLANEOUS PROVISIONS AND APPROPRIATIONS
Sec. 81. VISION SCREENING PROGRAM —— DEPARTMENT OF PUBLIC
HEALTH. There is appropriated from the general fund of the
state to the department of public health for the fiscal year
beginning July 1, 2011, and ending June 30, 2012, the following
amount, or so much thereof as is necessary, to be used for the
purposes designated:
For a grant to a national affiliated volunteer eye
organization that has an established program for children and
adults and that is solely dedicated to preserving sight and
preventing blindness through education, nationally certified
vision screening and training, and community and patient
service programs:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000
Sec. 82. APPROPRIATION —— FARMERS WITH DISABILITIES. There
is appropriated from the general fund of the state to the
department of agriculture and land stewardship for the fiscal
year beginning July 1, 2011, and ending June 30, 2012, the
following amount, or so much thereof as is necessary, for a
program for farmers with disabilities:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 97,000
The moneys appropriated in this section shall be used
for the public purpose of providing a grant to a national
nonprofit organization with over 80 years of experience in
assisting children and adults with disabilities and special
needs. The moneys shall be used to support a nationally
recognized program that began in 1986 and has been replicated
in at least 30 other states, but which is not available through
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any other entity in this state, and that provides assistance
to farmers with disabilities in all 99 counties to allow the
farmers to remain in their own homes and be gainfully engaged
in farming through provision of agricultural worksite and home
modification consultations, peer support services, services
to families, information and referral, and equipment loan
services. Notwithstanding section 8.33, moneys appropriated
in this section that remain unencumbered or unobligated at the
close of the fiscal year shall not revert but shall remain
available for expenditure for the purposes designated until the
close of the succeeding fiscal year.
Sec. 83. APPROPRIATION —— BATTLESHIP IOWA, BB-61.
1. There is appropriated from the general fund of the state
to the department of cultural affairs for the fiscal year
beginning July 1, 2010, and ending June 30, 2011, the following
amount, or so much thereof as is necessary, to be credited to
the BB-61 fund created in 2010 Iowa Acts, chapter 1194:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000,000
2. If the department of the navy, pursuant to a process
outlined in a notice published in the federal register on
May 24, 2010, volume 75, number 99, awards possession or
conditionally awards possession of the battleship Iowa,
BB-61, to a nonprofit group that is eligible to receive the
battleship, the department of cultural affairs shall award a
grant to the nonprofit group in an amount equal to $3 million
in addition to any moneys awarded as a grant from the BB-61
fund.
3. Notwithstanding section 8.33, moneys appropriated in
this section that remain unencumbered or unobligated at the
close of the fiscal year shall not revert but shall remain
available for expenditure for the purposes designated for
succeeding fiscal years.
Sec. 84. GROUP HOME GRANT. There is appropriated from the
general fund of the state to the Iowa finance authority for the
fiscal year beginning July 1, 2010, and ending June 30, 2011,
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the following amount, or so much thereof as is necessary, to be
used for the purposes designated:
For a grant to a nonprofit organization providing
residential services for persons with an intellectual
disability at the intermediate care facility level and services
under the medical assistance program habilitation and brain
injury home and community-based services waivers, that is
located in and providing such services in a county with a
population between 90,000 and 95,000, according to the latest
certified federal census:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000
The grant under this section shall be used for purchase or
remodeling costs to develop a group home for not more than four
individuals with intellectual disabilities or brain injury.
Notwithstanding section 8.33, moneys appropriated in this
section that remain unencumbered or unobligated at the close of
the fiscal year shall not revert but shall remain available for
expenditure for the purposes designated until the close of the
succeeding fiscal year.
Sec. 85. INVESTIGATIONS DIVISION OF DEPARTMENT OF
INSPECTIONS AND APPEALS —— CONTINGENT FTE AUTHORIZATION. If
Senate File 313 or successor legislation providing for debt
setoff or other recovery activities for nonpayment of premiums
pursuant to section 249A.3, subsection 2, paragraph “a”,
subparagraph (1), relating to a special income eligibility
group under the Medicaid program, or pursuant to section
249J.8, subsection 1, relating to the expansion population
eligibility group under the IowaCare program, is enacted by
the Eighty-fourth General Assembly, 2011 Session, in addition
to other full-time equivalent positions authorized for the
investigations division of the department of inspections and
appeals for the fiscal year beginning July 1, 2011, not more
than 2.00 FTEs are authorized, to the extent funded through
moneys available to the department of human services, to
be used to implement such provisions of Senate File 313 or
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successor legislation.
Sec. 86. SPECIAL EDUCATION INSTRUCTIONAL PROGRAM. If a
school district that is participating on a contractual basis
in a special education instructional program operated by an
area education agency, in which the area education agency
employed teachers on behalf of the school district at the time
the department of management calculated the teacher salary
supplement cost per pupil under section 257.10, subsection
9, the professional development supplement cost per pupil
under section 257.10, subsection 10, the area education agency
teacher salary supplement cost per pupil under section 257.37A,
subsection 1, and the area education agency professional
development supplement cost per pupil under section 257.37A,
subsection 2, for the fiscal year beginning July 1, 2009,
terminates the contract for participation in the special
education instructional program, the area education agency
operating the program shall notify the department of management
of the contract termination by the following April 1. The
department of management shall recalculate the cost per
pupil amounts for the area education agency and the school
district for the fiscal year succeeding the notification
date for the teacher salary supplement cost per pupil under
section 257.10, subsection 9, the professional development
supplement cost per pupil under section 257.10, subsection
10, the area education agency teacher salary supplement cost
per pupil under section 257.37A, subsection 1, and the area
education agency professional development supplement cost
per pupil under section 257.37A, subsection 2, by estimating
the amount of the original allocations used in the cost per
pupil calculation that would have been allocated to the school
district rather than the area education agency had the special
education instructional program not existed, and the department
of management shall increase the annual supplement cost per
pupil for the school district and area education agency by the
appropriate allowable growth for the appropriate fiscal years.
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Sec. 87. TASK FORCE ON THE PREVENTION OF SEXUAL ABUSE OF
CHILDREN.
1. A task force on the prevention of sexual abuse of
children is established consisting of the following members:
a. Four members of the general assembly serving as ex
officio, nonvoting members, with not more than one member from
each chamber being from the same political party. The two
senators shall be appointed, one each, by the majority leader
of the senate and by the minority leader of the senate. The two
representatives shall be appointed, one each, by the speaker of
the house of representatives and by the minority leader of the
house of representatives.
b. The director of human services or the director’s
designee.
c. The director of the department of education or the
director’s designee.
d. The director of public health or the director’s designee.
e. The state court administrator or the state court
administrator’s designee.
f. A representative of the Iowa county attorneys
association, appointed by the president of that association.
g. A representative of the chief juvenile court officers,
appointed by the chief justice of the supreme court.
h. A representative of the Iowa state education
association, appointed by the president of that organization.
i. A representative of prevent child abuse Iowa, appointed
by the director of human services.
j. A representative of school administrators of Iowa,
appointed by the president of that organization.
k. A representative of the Iowa association of school
boards, appointed by the executive director of that
organization.
l. A representative of the Iowa psychological association,
appointed by the president of that association.
m. A representative of the Iowa coalition against sexual
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assault, appointed by the executive director of that coalition.
n. A representative of prevent child abuse Iowa, appointed
by the executive director of that organization.
o. A child abuse expert employed by or under contract with
one of Iowa’s nationally accredited child protection centers,
appointed by the director of the regional child protection
center located in Des Moines.
2. Members of the task force shall be individuals who are
actively involved in the fields of child abuse prevention. To
the extent possible, appointment of members shall reflect the
geographic diversity of the state. The voting members of the
task force shall serve without compensation and shall not be
reimbursed for their expenses.
3. The director of prevent child abuse Iowa, or the
director’s designee, shall convene the organizational meeting
of the task force. The task force shall elect from among
its members a chairperson. Meetings shall be held at the
call of the chairperson or at the request of two or more task
force members. Six members shall constitute a quorum and the
affirmative vote of six members shall be necessary for any
action taken by the task force.
4. Prevent child abuse Iowa shall provide staff support to
the task force.
5. The task force shall consult with employees of the
department of human services, the Iowa coalition against sexual
assault, the department of public safety, the state board
of education, and any other state agency or department as
necessary to accomplish the task force’s responsibilities under
this section.
6. The task force shall develop a model policy addressing
sexual abuse of children that may include but is not limited
to the following:
a. Age-appropriate curricula for students enrolled in
prekindergarten through grade five.
b. Training options for school personnel on child sexual
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abuse.
c. Educational information for parents and guardians that
may be provided in a school handbook and may include the
warning signs of a child being abused, along with any needed
assistance, referral, or resource information.
d. Counseling options and resources available statewide for
students affected by sexual abuse.
e. Emotional and educational support services that may
be available for a child subject to abuse to continue to be
successful in school.
f. Methods for increasing teacher, student, and parent
awareness of issues regarding sexual abuse of children,
including but not limited to knowledge of likely warning signs
indicating that a child may be a victim of sexual abuse.
g. Actions that a child who is a victim of sexual abuse
should take to obtain assistance and intervention.
7. The task force shall make recommendations for preventing
the sexual abuse of children in Iowa. In making those
recommendations, the task force shall do the following:
a. Gather information concerning child sexual abuse
throughout the state.
b. Receive reports and testimony from individuals, state
and local agencies, community-based organizations, and other
public and private organizations.
c. Create goals for state policy that would prevent child
sexual abuse.
d. Submit a final report with its recommendations to the
governor and the general assembly on or before January 16,
2012. The recommendations may include proposals for specific
statutory changes and methods to foster cooperation among state
agencies and between the state, local school districts, and
other local governments.
Sec. 88. RAILROAD COMPANY —— LIMITED LIABILITY. A railroad
company which alters facilities described in section 327F.2
pursuant to a written agreement executed on or before December
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31, 2012, with a political subdivision with a population of
more than 67,800, but less than 67,900, according to the 2010
certified federal census, to construct a flood mitigation
project shall receive the limitation on liability contained
in section 670.4, subsection 8, for its facilities described
in section 327F.2 governed by the written agreement for any
damages caused by the alteration due to a flood.
Sec. 89. STATE AGENCY OFFICE SUPPLIES PURCHASE,
EQUIPMENT PURCHASES, PRINTING AND BINDING, AND MARKETING
—— APPLICABILITY. The limitation on expenditures made for
office supplies, purchases of equipment, office equipment, and
equipment noninventory, printing and binding, and marketing
implemented pursuant to 2011 Iowa Acts, House File 45, section
2, does not apply to a department or agency receiving a
supplemental appropriation for the fiscal year beginning July
1, 2010, pursuant to 2011 Iowa Acts, Senate File 209, division
III.
Sec. 90. ELECTIONS-RELATED SOFTWARE.
Any computer software developed by a county for purposes of
election activities is the property of the county unless the
county sells the rights to the software.
Sec. 91. EFFECTIVE DATE —— 2011 IOWA ACTS, SENATE FILE 205.
1. 2011 Iowa Acts, Senate File 205, section 3, amending
section 321.47, subsection 2, being deemed of immediate
importance, takes effect on the effective date of this section
of this division of this Act.
2. 2011 Iowa Acts, Senate File 205, section 4, enacting
section 321.113, subsection 5, being deemed of immediate
importance, takes effect on the effective date of this section
of this division of this Act.
3. 2011 Iowa Acts, Senate File 205, section 5, amending
section 321.121, subsection 1, paragraph “b”, being deemed of
immediate importance, takes effect on the effective date of
this section of this division of this Act.
4. 2011 Iowa Acts, Senate File 205, section 6, enacting
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section 321.122, subsection 1, paragraph “b”, subparagraph
(3), being deemed of immediate importance, takes effect on the
effective date of this section of this division of this Act.
Sec. 92. Section 80B.6, subsection 1, as amended by 2011
Iowa Acts, Senate File 236, section 1, is amended to read as
follows:
1. An Iowa law enforcement academy council is created
consisting of the following thirteen fifteen voting members
appointed by the governor, subject to confirmation by the
senate, to terms of four years commencing as provided in
section 69.19 :
a. Three residents of the state.
b. A sheriff of a county with a population of fifty thousand
persons or more who is a member of the Iowa state sheriffs and
deputies association.
c. A sheriff of a county with a population of less than
fifty thousand persons who is a member of the Iowa state
sheriffs and deputies association.
d. A deputy sheriff of a county who is a member of the Iowa
state sheriffs and deputies association.
e. A member of the Iowa peace officers association.
f. A member of the Iowa state police association.
g. A member of the Iowa police chiefs association.
h. A police officer who is a member of a police department
of a city with a population of fifty thousand persons or more.
i. A police officer who is a member of a police department
of a city with a population of less than fifty thousand
persons.
j. A member of the department of public safety.
k. A member of the office of motor vehicle enforcement of
the department of transportation.
l. An employee of a county conservation board who is a
certified peace officer.
m. A conservation peace officer employed under section
456A.13.
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Sec. 93. Section 256C.5, subsection 1, paragraph c, Code
2011, is amended to read as follows:
c. “Preschool budget enrollment” means the figure that
is equal to sixty fifty percent of the actual enrollment of
eligible students in the preschool programming provided by
a school district approved to participate in the preschool
program on October 1 of the base year, or the first Monday in
October if October 1 falls on a Saturday or Sunday.
Sec. 94. Section 279.51, subsection 2, Code 2011, is amended
to read as follows:
2. a. Funds allocated under subsection 1 , paragraph “b” ,
shall be used by the child development coordinating council for
the following:
a. (1) To continue funding for programs previously
funded by grants awarded under section 256A.3 and to provide
additional grants under section 256A.3 . The council shall seek
to provide grants on the basis of the location within the state
of children meeting at-risk definitions.
b. (2) At the discretion of the child development
coordinating council, award grants for the following:
(1) (a) To school districts to establish programs for
three-year-old, four-year-old, and five-year-old at-risk
children which are a combination of preschool and full-day
kindergarten.
(2) (b) To provide grants to provide educational support
services to parents of at-risk children age birth through three
years.
b. A grantee under this subsection may direct the use of
moneys received to serve any qualifying child ranging in age
from three years old to five years old, regardless of the age
of population indicated on the grant request in its initial
year of application. A grantee is encouraged to consider the
degree to which the program complements existing programs and
services for three-year-old, four-year-old, and five-year-old
at-risk children available in the area, including other child
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care and preschool services, services provided through a school
district, and services available through an area education
agency.
Sec. 95. Section 303.19A, subsection 1, as enacted by 2011
Iowa Acts, House File 267, section 2, is amended to read as
follows:
1. The state historic preservation officer shall only
recommend that a rural electric cooperative or a municipal
utility constructing electric distribution and transmission
facilities for which it is receiving federal funding conduct
an archeological site survey of its proposed route when, based
upon a review of existing information on historic properties
within the area of potential effects of the construction, the
state historic preservation officer has determined that a
historic property, as defined by the federal National Historic
Preservation Act of 1966, as amended, is likely to exist within
the proposed route.
Sec. 96. Section 321J.2, subsection 4, paragraph b, Code
2011, is amended to read as follows:
b. Assessment of a minimum fine of one thousand eight
hundred fifty seventy-five dollars and a maximum fine of six
thousand two hundred fifty dollars. Surcharges and fees shall
be assessed pursuant to chapter 911 .
Sec. 97. Section 422.11S, subsection 7, paragraph a,
subparagraph (2), Code 2011, is amended to read as follows:
(2) “Total approved tax credits” means for the tax year
beginning in the 2006 calendar year, two million five hundred
thousand dollars, for the tax year beginning in the 2007
calendar year, five million dollars, and for tax years
beginning on or after January 1, 2008, seven million five
hundred thousand dollars. However, for tax years beginning on
or after January 1, 2012, and only if legislation is enacted
by the eighty-fourth general assembly, 2011 session, amending
section 257.8, subsections 1 and 2, to establish both the state
percent of growth and the categorical state percent of growth
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for the budget year beginning July 1, 2012, at three percent,
“total approved tax credits” means ten million dollars.
Sec. 98. Section 453A.35, subsection 1, Code 2011, is
amended to read as follows:
1. a. The With the exception of revenues credited to the
health care trust fund pursuant to paragraph “b” , the proceeds
derived from the sale of stamps and the payment of taxes, fees,
and penalties provided for under this chapter , and the permit
fees received from all permits issued by the department, shall
be credited to the general fund of the state. However, of
b. Of the revenues generated from the tax on cigarettes
pursuant to section 453A.6, subsection 1 , and from the tax on
tobacco products as specified in section 453A.43, subsections
1, 2, 3, and 4 , and credited to the general fund of the state
under this subsection , there is appropriated, annually, to the
health care trust fund created in section 453A.35A , the first
one hundred six million sixteen thousand four hundred dollars
shall be credited to the health care trust fund created in
section 453A.35A .
Sec. 99. Section 453A.35A, subsection 1, Code 2011, is
amended to read as follows:
1. A health care trust fund is created in the office of
the treasurer of state. The fund consists of the revenues
generated from the tax on cigarettes pursuant to section
453A.6, subsection 1 , and from the tax on tobacco products
as specified in section 453A.43 , subsections 1, 2, 3, and
4 , that are credited to the general fund of the state and
appropriated to the health care trust fund, annually, pursuant
to section 453A.35 . Moneys in the fund shall be separate from
the general fund of the state and shall not be considered
part of the general fund of the state. However, the fund
shall be considered a special account for the purposes of
section 8.53 relating to generally accepted accounting
principles. Moneys in the fund shall be used only as specified
in this section and shall be appropriated only for the uses
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specified. Moneys in the fund are not subject to section 8.33
and shall not be transferred, used, obligated, appropriated,
or otherwise encumbered, except as provided in this section .
Notwithstanding section 12C.7, subsection 2 , interest or
earnings on moneys deposited in the fund shall be credited to
the fund.
Sec. 100. Section 466B.31, subsection 2, paragraph a, Code
2011, is amended by adding the following new subparagraphs:
NEW SUBPARAGRAPH . (17) One member selected by the
agribusiness association of Iowa.
NEW SUBPARAGRAPH . (18) One member selected by the Iowa
floodplain and stormwater management association.
NEW SUBPARAGRAPH . (19) One member selected by Iowa rivers
revival.
Sec. 101. Section 523I.102, subsection 6, paragraph c, Code
2011, is amended to read as follows:
c. A pioneer cemetery. However, a pioneer cemetery is a
cemetery for purposes of sections 523I.316, 523I.317, 523I.401,
and 523I.402.
Sec. 102. Section 537A.5, subsection 1, as enacted by 2011
Iowa Acts, Senate File 396, section 1, is amended to read as
follows:
1. As used in this section , “construction contract”
means an agreement relating to the construction, alteration,
improvement, development, demolition, excavation,
rehabilitation, maintenance, or repair of buildings, highways,
roads, streets, bridges, tunnels, transportation facilities,
airports, water or sewage treatment plants, power plants,
or any other improvements to real property in this state,
including shafts, wells, and structures, whether on ground,
above ground, or underground, and includes agreements for
architectural services, design services, engineering services,
construction services, construction management services,
development services, maintenance services, material purchases,
equipment rental, and labor. “Construction contract” includes
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all public, private, foreign, or domestic agreements as
described in this subsection other than such public agreements
relating to highways, roads, and streets.
Sec. 103. Section 654.4B, subsection 2, paragraph b, Code
2011, is amended to read as follows:
b. This subsection is repealed July 1, 2011 2012 .
Sec. 104. APPLICABILITY. The section of this division of
this Act amending section 256C.5, subsection 1, takes effect
upon enactment, and applies to budget years beginning on or
after July 1, 2011.
Sec. 105. EFFECTIVE UPON ENACTMENT. The following
provision or provisions of this division of this Act, being
deemed of immediate importance, take effect upon enactment:
1. The section of this division of this Act amending section
303.19A.
2. The section of this division of this Act amending section
654.4B.
3. The section of this division of this Act appropriating
moneys to the department of cultural affairs for purposes of a
grant for the battleship Iowa, BB-61.
4. The section of this division of this Act creating a task
force on the prevention of sexual abuse of children.
5. The section of this division of this Act providing
effective dates for certain provisions in 2011 Iowa Acts,
Senate File 205.
6. The section in this division of this Act making an
appropriation to the Iowa finance authority for a group home
grant.
7. The section of this division of this Act relating to
a school district participating on a contractual basis in a
special education instructional program operated by an area
education agency.
Sec. 106. EFFECTIVE UPON ENACTMENT AND RETROACTIVE
APPLICABILITY. The provision of this division of this Act
relating to a limitation on state agency office supplies
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purchase, equipment purchases, printing and binding, and
marketing as enacted by 2011 Iowa Acts, House File 45, being
deemed of immediate importance, takes effect upon enactment and
applies retroactively to March 7, 2011.
DIVISION VIII
APPROPRIATION TRANSFERS
REBUILD IOWA INFRASTRUCTURE FUND
Sec. 107. 2010 Iowa Acts, chapter 1184, section 26, is
amended to read as follows:
SEC. 26. There is appropriated from the rebuild Iowa
infrastructure fund to the department of economic development
for deposit in the grow Iowa values fund, for the fiscal year
beginning July 1, 2010, and ending June 30, 2011, the following
amount, notwithstanding section 8.57, subsection 6 , paragraph
“c”:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 38,000,000
Of the moneys appropriated in this section, from the
amount allocated to the department of economic development
in accordance with 2010 Iowa Acts, chapter 1184, section 28,
subsection 1, $1,200,000 shall be used for the department’s
Iowans helping Iowans business assistance program.
Notwithstanding section 8.33, moneys designated pursuant
to this unnumbered paragraph that remain unencumbered or
unobligated at the close of the fiscal year shall not revert
but shall remain available for expenditure for the purposes
designated until the close of the succeeding fiscal year.
CASH RESERVE FUND
Sec. 108. 2010 Iowa Acts, chapter 1193, section 90,
subsection 1, is amended to read as follows:
1. DEPARTMENT OF HUMAN SERVICES
For the medical assistance program:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $187,800,000
a. Of the moneys appropriated in this subsection, the
following amounts shall be transferred as follows:
(1) To the Iowa finance authority to be used for the Iowans
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helping Iowans housing assistance program:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,050,000
(2) To the department of human services to be used for the
unmet needs program administered by the department:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,056,603
b. Notwithstanding section 8.33, moneys transferred
pursuant to paragraph “a” that remain unencumbered or
unobligated at the close of the fiscal year shall not revert
but shall remain available for expenditure for the purposes
designated until the close of the succeeding fiscal year.
Sec. 109. EFFECTIVE DATE —— APPLICABILITY.
1. This division of this Act being deemed of immediate
importance takes effect upon enactment, and if approved by the
governor on or after July 1, 2011, are retroactively applicable
to the date specified in subsection 2.
2. The provisions of this division of this Act providing
for transfers are retroactively applicable to August 27,
2010, and apply in lieu of the transfers made for the same
purposes by the executive branch, as reported by the department
of management in the transfer notice to the governor and
lieutenant governor dated August 27, 2010.
DIVISION IX
REORGANIZATION
Sec. 110. NEW SECTION . 8.75 Contract services —— training.
1. Each department, as defined in section 8.2, shall
separately track the budget and actual expenditures for
contract services and for employee training for each
appropriation line item.
2. The terms of the contracts for contracted services
entered into or revised during the fiscal year shall
incorporate quality assurance and cost control measures.
3. The employee training tracking information shall be
further divided into training categories. Each department’s
report on training tracking shall specifically address the use
of electronically based training.
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4. Each department shall report to the legislative services
agency on January 15 and July 15 of each year concerning
the budget, expenditure, quality assurance, and cost control
information addressed by this section for the previous six
calendar months.
Sec. 111. NEW SECTION . 8A.319 State government purchasing
efforts —— department of administrative services.
In order to facilitate efficient and cost-effective
purchasing, the department of administrative services shall do
the following:
1. Require state agencies to provide the department with
a report regarding planned purchases on an annual basis and
to report on an annual basis regarding efforts to standardize
products and services within their own agencies and with other
state agencies.
2. Require state employees who conduct bids for services to
receive training on an annual basis about procurement rules and
procedures and procurement best practices.
3. Identify procurement compliance employees within the
department.
4. Review the process and basis for establishing
departmental fees for purchasing.
5. Establish a work group to collaborate on best practices
to implement the best cost savings for the state concerning
purchasing.
6. Explore interstate and intergovernmental purchasing
opportunities and encourage the legislative and judicial
branches to participate in consolidated purchasing and
efficiencies wherever possible.
7. Expand the use of procurement cards throughout state
government to facilitate purchasing of items by state agencies.
Sec. 112. DEPARTMENT OF ADMINISTRATIVE SERVICES INFORMATION
TECHNOLOGY —— UTILIZATION BY LEGISLATIVE AND JUDICIAL
BRANCH. The department of administrative services shall
consult with and explore opportunities with the legislative
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and judicial branches of government relative to the providing
of information technology services to those branches of
government.
Sec. 113. STATE AGENCY ELECTRONIC RENEWAL NOTICES. State
agencies, as defined in section 8A.101, should, to the greatest
extent possible, utilize electronic mail or similar electronic
means to notify holders of licenses or permits issued by that
state agency that the license or permit needs to be renewed.
The chief information officer of the state shall assist state
agencies in implementing the directive in this section.
Sec. 114. STATE AGENCY EFFICIENCY EFFORTS.
1. LEAN EFFORTS. State agencies shall budget for and plan
to conduct lean projects as described in section 8.70. Each
state agency shall coordinate its activities with the office of
lean enterprise created in section 8.70 in developing plans to
conduct lean projects.
2. SHARED RESOURCES. State agencies are encouraged to
share resources and services, including staff, training, and
educational services, to the greatest extent possible in order
to best fulfill the duties of each agency at the least cost.
Sec. 115. JOINT APPROPRIATIONS SUBCOMMITTEES —— REVIEW OF
AGENCY FEES. Each joint appropriations subcommittee of the
general assembly shall examine and review on an annual basis
the fees charged by state agencies under the purview of that
joint appropriations subcommittee.
Sec. 116. DEPARTMENT OF ADMINISTRATIVE SERVICES ——
STREAMLINED HIRING. The department of administrative services
shall, in consultation with the department of management,
examine the process by which state agencies hire personnel
with the goal of simplifying and reducing the steps needed
for state agencies to hire personnel. The department shall
provide information to the general assembly concerning steps
taken to implement a more streamlined hiring process and any
recommendations for legislative action.
Sec. 117. TOBACCO RETAIL COMPLIANCE CHECKS. For the
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fiscal year beginning July 1, 2011, and ending June 30, 2012,
the terms of a chapter 28D agreement, entered into between
the division of tobacco use prevention and control of the
department of public health and the alcoholic beverages
division of the department of commerce, governing compliance
checks conducted to ensure licensed retail tobacco outlet
conformity with tobacco laws, regulations, and ordinances
relating to persons under eighteen years of age, shall restrict
the number of such checks to one check per retail outlet, and
one additional check for any retail outlet found to be in
violation during the first check.
Sec. 118. DEPARTMENT OF ADMINISTRATIVE SERVICES ——
CENTRALIZED PAYROLL SYSTEM. The department of administrative
services shall examine the possibility of merging all state
payroll systems into the centralized payroll system operated
by the department. The department shall consult with those
entities of state government not utilizing the centralized
payroll system, including but not limited to the state
department of transportation, about strategies for encouraging
utilization of the state’s centralized payroll system and by
identifying those barriers preventing merging of the payroll
systems. The department shall provide information to the joint
appropriations subcommittee on administration and regulation
concerning efforts by the department to merge payroll systems
and any recommendations for legislative action to encourage, or
eliminate barriers to, the provision of payroll services by the
department to other state agencies.
DIVISION X
MEDICATION THERAPY MANAGEMENT
Sec. 119. 2010 Iowa Acts, chapter 1193, section 166,
subsections 2 and 3, are amended to read as follows:
2. a. Prior to July 1, 2010, the department of
administrative services shall utilize a request for proposals
process to contract for the provision of medication therapy
management services beginning July 1, 2010, and prior to July
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1, 2011, shall amend the contract to continue the provision of
medication therapy management services beginning July 1, 2011,
for eligible employees who meet any of the following criteria:
(1) An individual who takes four or more prescription drugs
to treat or prevent two or more chronic medical conditions.
(2) An individual with a prescription drug therapy problem
who is identified by the prescribing physician or other
appropriate prescriber, and referred to a pharmacist for
medication therapy management services.
(3) An individual who meets other criteria established by
the third-party payment provider contract, policy, or plan.
b. The department of administrative services shall
utilize an advisory committee comprised of an equal number of
physicians and pharmacists to provide advice and oversight
regarding the request for proposals and evaluation processes.
The department shall appoint the members of the advisory
council based upon designees of the Iowa pharmacy association,
the Iowa medical society, and the Iowa osteopathic medical
association.
c. b. The contract shall require the company to provide
annual reports to the general assembly detailing the costs,
savings, estimated cost avoidance and return on investment,
and patient outcomes related to the medication therapy
management services provided. The company shall guarantee
demonstrated annual savings, including any savings associated
with cost avoidance at least equal to the program’s costs
with any shortfall amount refunded to the state. As a proof
of concept in the program for the period beginning July 1,
2010, and ending June 30, 2011, the company shall offer a
dollar-for-dollar guarantee for drug product costs savings
alone. Prior to entering into a contract with a company,
the department and the company shall agree on the terms,
conditions, and applicable measurement standards associated
with the demonstration of savings. The department shall verify
the demonstrated savings reported by the company was performed
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in accordance with the agreed upon measurement standards. The
company shall be prohibited from using the company’s employees
to provide the medication therapy management services and shall
instead be required to contract with licensed pharmacies,
pharmacists, or physicians.
d. The fees for pharmacist-delivered medication therapy
management services shall be separate from the reimbursement
for prescription drug product or dispensing services; shall
be determined by each third-party payment provider contract,
policy, or plan; and must be reasonable based on the resources
and time required to provide the service.
e. A fee shall be established for physician reimbursement
for services delivered for medication therapy management as
determined by each third-party payment provider contract,
policy, or plan, and must be reasonable based on the resources
and time required to provide the service.
f. If any part of the medication therapy management
plan developed by a pharmacist incorporates services which
are outside the pharmacist’s independent scope of practice
including the initiation of therapy, modification of dosages,
therapeutic interchange, or changes in drug therapy, the
express authorization of the individual’s physician or other
appropriate prescriber is required.
g. For the contract period beginning July 1, 2011, the
department shall utilize the services of the college of
pharmacy at a state university to validate reported drug cost
savings.
h. The results of the pilot program for the period beginning
July 1, 2010, and ending December 31, 2011, shall be submitted
to the general assembly no later than March 1, 2012.
3. This section is repealed December 31, 2011 2012 .
Sec. 120. TRANSFER —— MEDICATION THERAPY MANAGEMENT
PROGRAM. There is transferred $510,000 from the fees collected
by the board of pharmacy pursuant to chapter 155A and retained
by the board pursuant to the authority granted in section
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147.82 to the department of administrative services for the
fiscal year beginning July 1, 2011, and ending June 30, 2012,
to be used to be used for the medication therapy management
program.
Sec. 121. EFFECTIVE UPON ENACTMENT AND RETROACTIVE
APPLICABILITY. This division of this Act, being deemed of
immediate importance, takes effect upon enactment, and is
retroactively applicable to June 15, 2011.
DIVISION XI
EARNED INCOME TAX CREDIT
Sec. 122. Section 422.12B, subsection 1, Code 2011, is
amended to read as follows:
1. The taxes imposed under this division less the credits
allowed under section 422.12 shall be reduced by an earned
income credit equal to seven ten percent of the federal earned
income credit provided in section 32 of the Internal Revenue
Code. Any credit in excess of the tax liability is refundable.
Sec. 123. RETROACTIVE APPLICABILITY. This division of this
Act applies retroactively to January 1, 2011, for tax years
beginning on or after that date.
DIVISION XII
REGULAR PROGRAM AND CATEGORICAL STATE PERCENT
OF GROWTH FOR EDUCATION —— FY 2012-2013
Sec. 124. Section 257.8, subsection 1, Code 2011, is amended
to read as follows:
1. State percent of growth. The state percent of growth
for the budget year beginning July 1, 2009, is four percent.
The state percent of growth for the budget year beginning July
1, 2010, is two percent. The state percent of growth for the
budget year beginning July 1, 2012, is three percent. The
state percent of growth for each subsequent budget year shall
be established by statute which shall be enacted within thirty
days of the submission in the year preceding the base year of
the governor’s budget under section 8.21 . The establishment of
the state percent of growth for a budget year shall be the only
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subject matter of the bill which enacts the state percent of
growth for a budget year.
Sec. 125. Section 257.8, subsection 2, Code 2011, is amended
to read as follows:
2. Categorical state percent of growth. The categorical
state percent of growth for the budget year beginning July 1,
2010, is two percent. The categorical state percent of growth
for the budget year beginning July 1, 2012, is three percent.
The categorical state percent of growth for each budget year
shall be established by statute which shall be enacted within
thirty days of the submission in the year preceding the
base year of the governor’s budget under section 8.21 . The
establishment of the categorical state percent of growth for a
budget year shall be the only subject matter of the bill which
enacts the categorical state percent of growth for a budget
year. The categorical state percent of growth may include
state percents of growth for the teacher salary supplement, the
professional development supplement, and the early intervention
supplement.
Sec. 126. CODE SECTION 257.8 —— APPLICABILITY. The
requirements of section 257.8 regarding the time period
of enactment and the subject matter of the legislation
establishing the state percent of growth and the categorical
state percent of growth for a budget year are not applicable
to the division. The requirements of section 257.8 regarding
enactment of the regular program state percent of growth and
categorical state percent of growth within thirty days of
the submission in the year preceding the base year of the
governor’s budget and the requirements that the subject matter
of each bill establishing the state percent of growth or the
categorical state percent of growth be the only subject matter
of the bill do not apply to this division of this Act.
Sec. 127. APPLICABILITY. This division of this Act is
applicable for computing state aid under the state school
foundation program for the school budget year beginning July
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1, 2012.
DIVISION XIII
WITHHOLDING AGREEMENTS
Sec. 128. Section 403.19A, subsection 1, paragraphs c and f,
Code 2011, are amended to read as follows:
c. “Employer” means a business creating or retaining
targeted jobs in an urban renewal area of a pilot project city
pursuant to a withholding agreement.
f. “Targeted job” means a job in a business which is or
will be located in an urban renewal area of a pilot project
city that pays a wage at least equal to the countywide average
wage. “Targeted job” includes new or retained jobs from Iowa
business expansions or retentions within the city limits of the
pilot project city and those jobs resulting from established
out-of-state businesses, as defined by the department of
economic development, moving to or expanding in Iowa.
Sec. 129. Section 403.19A, subsection 3, paragraph c,
subparagraph (1), Code 2011, is amended to read as follows:
(1) The pilot project city shall enter into a withholding
agreement with each employer concerning the targeted jobs
withholding credit. The withholding agreement shall provide
for the total amount of withholding tax credits awarded. An
agreement shall not provide for an amount of withholding
credits that exceeds the amount of the qualifying investment
made in the project. An agreement shall not be entered into
by a pilot project city with a business currently located in
this state unless the business either creates or retains ten
new jobs or makes a qualifying investment of at least five
hundred thousand dollars within the urban renewal area. The
withholding agreement may have a term of up to ten years. An
employer shall not be obligated to enter into a withholding
agreement. An agreement shall not be entered into with an
employer not already located in a pilot project city when
another Iowa community is competing for the same project and
both the pilot project city and the other Iowa community are
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seeking assistance from the department.
Sec. 130. Section 403.19A, subsection 3, paragraph f, Code
2011, is amended to read as follows:
f. If the employer ceases to meet the requirements of the
withholding agreement, the agreement shall be terminated and
any withholding tax credits for the benefit of the employer
shall cease. However, in regard to the number of new jobs
that are to be created or retained , if the employer has met
the number of new jobs to be created or retained pursuant to
the withholding agreement and subsequently the number of new
jobs falls below the required level, the employer shall not
be considered as not meeting the new job requirement until
eighteen months after the date of the decrease in the number of
new jobs created or retained .
Sec. 131. EFFECTIVE UPON ENACTMENT AND RETROACTIVE
APPLICABILITY. This division of this Act, being deemed of
immediate importance, takes effect upon enactment and applies
retroactively to July 1, 2006, for agreements entered into on
or after that date.
DIVISION XIV
SCHOOL EMPLOYEE MISCONDUCT
Sec. 132. Section 272.2, subsection 1, paragraph b, Code
2011, is amended by striking the paragraph and inserting in
lieu thereof the following:
b. Provide annually to any person who holds a license,
certificate, authorization, or statement of recognition
issued by the board, training relating to the knowledge and
understanding of the board’s code of professional conduct and
ethics. The board shall develop a curriculum that addresses
the code of professional conduct and ethics and shall annually
provide regional training opportunities throughout the state.
Sec. 133. Section 272.15, subsection 1, Code 2011, is
amended to read as follows:
1. a. The board of directors of a school district or area
education agency, the superintendent of a school district or
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the chief administrator of an area education agency, and the
authorities in charge of a nonpublic school shall report to the
board the nonrenewal or termination, for reasons of alleged
or actual misconduct, of a person’s contract executed under
sections 279.12 , 279.13 , 279.15 through 279.21 , 279.23 , and
279.24 , and the resignation of a person who holds a license,
certificate, or authorization issued by the board as a result
of or following an incident or allegation of misconduct that,
if proven, would constitute a violation of the rules adopted
by the board to implement section 272.2, subsection 14 ,
paragraph “b” , subparagraph (1), when the board or reporting
official has a good faith belief that the incident occurred
or the allegation is true. The board may deny a license or
revoke the license of an administrator if the board finds by
a preponderance of the evidence that the administrator failed
to report the termination or resignation of a school employee
holding a license, certificate, statement of professional
recognition, or coaching authorization, for reasons of alleged
or actual misconduct, as defined by this section.
b. Information reported to the board in accordance with this
section is privileged and confidential, and except as provided
in section 272.13 , is not subject to discovery, subpoena, or
other means of legal compulsion for its release to a person
other than the respondent and the board and its employees and
agents involved in licensee discipline, and is not admissible
in evidence in a judicial or administrative proceeding other
than the proceeding involving licensee discipline. The board
shall review the information reported to determine whether a
complaint should be initiated. In making that determination,
the board shall consider the factors enumerated in section
272.2, subsection 14 , paragraph “a” .
c. For purposes of this section , unless the context
otherwise requires, “misconduct” means an action disqualifying
an applicant for a license or causing the license of a person
to be revoked or suspended in accordance with the rules
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adopted by the board to implement section 272.2, subsection 14 ,
paragraph “b” , subparagraph (1).
Sec. 134. Section 280.17, Code 2011, is amended to read as
follows:
280.17 Procedures for handling child abuse reports.
1. The board of directors of a public school district
and the authorities in control charge of a nonpublic school
shall prescribe procedures, in accordance with the guidelines
contained in the model policy developed by the department
of education in consultation with the department of human
services, and adopted by the department of education pursuant
to chapter 17A , for the handling of reports of child abuse, as
defined in section 232.68, subsection 2 , paragraph “a” , “c” , or
“e” , alleged to have been committed by an employee or agent of
the public or nonpublic school.
2. a. The board of directors of a school district and the
authorities in charge of an accredited nonpublic school shall
place on administrative leave a school employee who is the
subject of an investigation of an alleged incident of abuse of
a student conducted in accordance with 281 IAC 102.
b. If the results of an investigation of abuse of a
student by a school employee who holds a license, certificate,
authorization, or statement of recognition issued by the board
of educational examiners finds that the school employee’s
conduct constitutes a crime under any other statute, the board
or the authorities, as appropriate, shall report the results of
the investigation to the board of educational examiners.
Sec. 135. Section 280.27, Code 2011, is amended to read as
follows:
280.27 Reporting violence —— immunity.
An employee of a school district, an accredited nonpublic
school, or an area education agency who participates in good
faith and acts reasonably in the making of a report to, or
investigation by, an appropriate person or agency regarding
violence, threats of violence, physical or sexual abuse of
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a student, or other inappropriate activity against a school
employee or student in a school building, on school grounds,
or at a school-sponsored function shall be immune from civil
or criminal liability relating to such action, as well as for
participating in any administrative or judicial proceeding
resulting from or relating to the report or investigation.
DIVISION XV
STATE FAIR AUTHORITY
Sec. 136. Section 173.1, subsection 4, Code 2011, is amended
to read as follows:
4. A treasurer to be elected by the board who shall serve as
a nonvoting member from the elected directors .
Sec. 137. REPEAL. Section 173.12, Code 2011, is repealed.
DIVISION XVI
CONTROLLED SUBSTANCES
Sec. 138. CONTROLLED SUBSTANCE COLLECTION AND DISPOSAL
PROGRAM. A person in possession of or a retailer selling a
controlled substance designated in section 124.204, subsection
4, paragraph “ai”, subparagraphs (1) through (4), if enacted,
shall be required to transfer such controlled substance to the
department of public safety for destruction. The department of
public safety shall establish a controlled substance collection
and disposal program for a controlled substance designated in
section 124.204, subsection 4, paragraph “ai”, subparagraphs
(1) through (4). The department of public safety may partner
with a third party, including a local enforcement agency, to
implement and administer the program. The program shall be
dissolved thirty days after the enactment date of section
124.204, subsection 4, paragraph “ai”, subparagraphs (1)
through (4).
Sec. 139. APPLICABILITY —— CRIMINAL PENALTIES. Criminal
penalties do not apply to violations associated with the
substances designated controlled substances in section 124.204,
subsection 4, paragraph “ai”, subparagraphs (1) through (4),
if enacted, until thirty days after the enactment date of
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section 124.204, subsection 4, paragraph “ai”, subparagraphs
(1) through (4).
Sec. 140. 2011 Iowa Acts, Senate File 510, section 28, if
enacted, is amended to read as follows:
SEC. 28. EFFECTIVE DATE. The following provision of this
division of this Act takes effect thirty days after enactment ,
notwithstanding section 3.7 of this Act or thirty days after
the enactment of 2011 Iowa Acts, Senate File 538, if enacted,
whichever is later :
The section of this division of this Act amending enacting
section 124.204, subsection 4, paragraph “ai”, subparagraphs
(1) through (4).
Sec. 141. 2011 Iowa Acts, Senate File 510, section 29, if
enacted, is amended to read as follows:
SEC. 29. EFFECTIVE UPON ENACTMENT. The following provision
of this division of this Act, being deemed of immediate
importance, and notwithstanding section 3.7 takes effect upon
enactment of this Act or upon enactment of 2011 Iowa Acts,
Senate File 538, if enacted, whichever is later :
The section of this Act amending enacting section 124.204,
subsection 4, paragraph “ai”, subparagraph (5).
Sec. 142. EFFECTIVE UPON ENACTMENT. This division of this
Act, being deemed of immediate importance, takes effect upon
enactment of this Act or upon the enactment of 2011 Iowa Acts,
Senate File 510, if enacted, whichever is later.
DIVISION XVII
RADIOS
Sec. 143. 2011 Iowa Acts, Senate File 509, section 22,
subsections 2 and 3, if enacted, are amended to read as
follows:
2. Of the amount appropriated in subsection 1, the
department of natural resources may enter into a public-private
partnership, through a competitive bidding process, for
the provision of the statewide network and the purchase of
compatible equipment. The mobile radios purchased by the
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department pursuant to subsection 1 shall be compatible with
a statewide public safety radio network created pursuant
to legislation enacted by the 2011 session of the general
assembly. The department shall purchase the mobile radios
after conducting a competitive bidding process.
3. On or before January 13, 2012, the department of natural
resources in cooperation with the department of public safety
shall provide a report to the legislative services agency
and the department of management. The report shall detail
the status of the moneys appropriated in subsection 1 and
shall include the estimated needs of the department of natural
resources to achieve interoperability and to meet the federal
narrowbanding mandate, and any changes in estimated costs to
meet those needs , and the status of requests for proposals to
develop a public-private partnership .
Sec. 144. EFFECTIVE UPON ENACTMENT. This division of this
Act, being deemed of immediate importance, takes effect upon
enactment and, if approved by the governor on or after July 1,
2011, shall apply retroactively to June 30, 2011.
DIVISION XVIII
BUSINESS PROPERTY TAX CREDITS
Sec. 145. Section 331.512, Code 2011, is amended by adding
the following new subsection:
NEW SUBSECTION . 13A. Carry out duties relating to the
business property tax credit as provided in chapter 426C.
Sec. 146. Section 331.559, Code 2011, is amended by adding
the following new subsection:
NEW SUBSECTION . 14A. Carry out duties relating to the
business property tax credit as provided in chapter 426C.
Sec. 147. NEW SECTION . 426C.1 Definitions.
1. For the purposes of this chapter, unless the context
otherwise requires:
a. “Contiguous parcels” means any of the following:
(1) Parcels that share one or more common boundaries.
(2) Parcels within the same building or structure
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regardless of whether the parcels share one or more common
boundaries.
(3) Improvements to the land that are situated on one or
more parcels of land that are assessed and taxed separately
from the improvements if the parcels of land upon which the
improvements are situated share one or more common boundaries.
b. “Department” means the department of revenue.
c. “Fund” means the business property tax credit fund
created in section 426C.2.
d. “Parcel” means as defined in section 445.1.
e. “Property unit” means contiguous parcels all of which
are located within the same county, with the same property tax
classification, each of which contains permanent improvements,
are owned by the same person, and are operated by that person
for a common use and purpose.
2. For purposes of this chapter, two or more parcels are
considered to be owned by the same person if the owners of
the parcels are business entities that share common ownership
of each entity in an amount equal to or in excess of fifty
percent.
Sec. 148. NEW SECTION . 426C.2 Business property tax credit
fund —— appropriation.
1. A business property tax credit fund is created in the
state treasury under the authority of the department. For the
fiscal year beginning July 1, 2012, there is appropriated from
the general fund of the state to the department to be credited
to the fund, the sum of fifty million dollars to be used for
business property tax credits authorized in this chapter. For
the fiscal year beginning July 1, 2013, and each fiscal year
thereafter, there is appropriated from the general fund of the
state to the department to be credited to the fund an amount
equal to the total amount appropriated by the general assembly
to the fund in the previous fiscal year. In addition, the sum
of fifty million dollars shall be added to the appropriation
in each fiscal year beginning on or after July 1, 2013, if
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the revenue estimating conference certifies during its final
meeting of the calendar year ending prior to the beginning of
the fiscal year that the total amount of general fund revenues
collected during the fiscal year ending during such calendar
year was at least one hundred four percent of the total amount
of general fund revenues collected during the previous fiscal
year. However, the total appropriation to the fund shall not
exceed two hundred million dollars for any one fiscal year.
2. Notwithstanding section 12C.7, subsection 2, interest or
earnings on moneys deposited in the fund shall be credited to
the fund. Moneys in the fund are not subject to the provisions
of section 8.33 and shall not be transferred, used, obligated,
appropriated, or otherwise encumbered except as provided in
this chapter.
Sec. 149. NEW SECTION . 426C.3 Claims for credit.
1. Each person who wishes to claim the credit allowed
under this chapter shall obtain the appropriate forms from the
assessor and file the claim with the assessor. The director
of revenue shall prescribe suitable forms and instructions for
such claims, and make such forms and instructions available to
the assessors.
2. a. Claims for the business property tax credit shall be
filed not later than March 15 preceding the fiscal year during
which the taxes for which the credit is claimed are due and
payable.
b. A claim filed after the deadline for filing claims shall
be considered as a claim for the following year.
3. Upon the filing of a claim and allowance of the credit,
the credit shall be allowed on the parcel or property unit for
successive years without further filing as long as the parcel
or property unit satisfies the requirements for the credit. If
the parcel or property unit owner ceases to qualify for the
credit under this chapter, the owner shall provide written
notice to the assessor by the date for filing claims specified
in subsection 2 following the date on which the parcel or
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property unit ceases to qualify for the credit.
4. When all or a portion of a parcel or property unit that
is allowed a credit under this chapter is sold, transferred,
or ownership otherwise changes, the buyer, transferee, or new
owner who wishes to receive the credit shall refile the claim
for credit. When a portion of a parcel or property unit that
is allowed a credit under this chapter is sold, transferred,
or ownership otherwise changes, the owner of the portion of
the parcel or property unit for which ownership did not change
shall refile the claim for credit.
5. The assessor shall remit the claims for credit to the
county auditor with the assessor’s recommendation for allowance
or disallowance. If the assessor recommends disallowance
of a claim, the assessor shall submit the reasons for the
recommendation, in writing, to the county auditor. The county
auditor shall forward the claims to the board of supervisors.
The board shall allow or disallow the claims.
6. For each claim and allowance of a credit for a property
unit, the county auditor shall calculate the average of all
consolidated levy rates applicable to the several parcels
within the property unit. All claims for credit which have
been allowed by the board of supervisors, the actual value of
the improvements to such parcels and property units applicable
to the fiscal year for which the credit is claimed that are
subject to assessment and taxation prior to imposition of any
applicable assessment limitation, the consolidated levy rates
for such parcels and the average consolidated levy rates for
such property units applicable to the fiscal year for which the
credit is claimed, and the taxing districts in which the parcel
or property unit is located, shall be certified on or before
June 15, in each year, by the county auditor to the department.
7. The assessor shall maintain a permanent file of current
business property tax credits. The assessor shall file a
notice of transfer of property for which a credit has been
allowed when notice is received from the office of the county
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recorder, from the person who sold or transferred the property,
or from the personal representative of a deceased property
owner. The county recorder shall give notice to the assessor
of each transfer of title filed in the recorder’s office. The
notice from the county recorder shall describe the property
transferred, the name of the person transferring title to the
property, and the name of the person to whom title to the
property has been transferred.
Sec. 150. NEW SECTION . 426C.4 Eligibility and amount of
credit.
1. Each parcel classified and taxed as commercial property,
industrial property, or railway property under chapter 434,
and improved with permanent construction, is eligible for a
credit under this chapter. A person may claim and receive one
credit under this chapter for each eligible parcel unless the
parcel is part of a property unit. A person may only claim and
receive one credit under this chapter for each property unit.
A credit approved for a property unit shall be allocated to the
several parcels within the property unit in the proportion that
each parcel’s total amount of property taxes due and payable
attributable to the improvements bears to the total amount of
property taxes due and payable attributable to the improvements
for the property unit. Only property units comprised of
commercial property, comprised of industrial property, or
comprised of railway property under chapter 434 are eligible
for a credit under this chapter.
2. Using the actual value of the improvements and the
consolidated levy rate for each parcel or the average
consolidated levy rate for each property unit, as certified
by the county auditor to the department under section 426C.3,
subsection 6, the department shall calculate, for each fiscal
year, an initial amount of actual value of improvements for
use in determining the amount of the credit for each such
parcel or property unit so as to provide the maximum possible
credit according to the credit formula and limitations under
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subsection 3, and to provide a total dollar amount of credits
against the taxes due and payable in the fiscal year equal to
ninety-eight percent of the moneys in the fund following the
deposit of the total appropriation for the fiscal year.
3. a. The amount of the credit for each parcel or property
unit for which a claim for credit under this chapter has
been approved shall be calculated under paragraph “b” using
the lesser of the initial amount of actual value of the
improvements determined by the department under subsection
2, and the actual value of the improvements to the parcel or
property unit as certified by the county auditor under section
426C.3, subsection 6.
b. The amount of the credit for each parcel or property
unit for which a claim for credit under this chapter has
been approved shall be equal to the amount of actual value
determined under paragraph “a” multiplied by the difference,
stated as a percentage, between the assessment limitation
applicable to the parcel or property unit under section 441.21,
subsection 5, and the assessment limitation applicable to
residential property under section 441.21, subsection 4,
divided by one thousand dollars, and then multiplied by the
consolidated levy rate or average consolidated levy rate per
one thousand dollars of taxable value applicable to the parcel
or property unit for the fiscal year for which the credit
is claimed as certified by the county auditor under section
426C.3, subsection 6.
Sec. 151. NEW SECTION . 426C.5 Payment to counties.
1. Annually the department shall certify to the county
auditor of each county the amounts of the business property
tax credits allowed in the county. Each county auditor shall
then enter the credits against the tax levied on each eligible
parcel or property unit in the county, designating on the tax
lists the credit as being from the fund. Each taxing district
shall receive its share of the business property tax credit
allowed on each eligible parcel or property unit in such taxing
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district, in the proportion that the levy made by such taxing
district upon the parcel or property unit bears to the total
levy upon the parcel or property unit by all taxing districts
imposing a property tax in such taxing district. However, the
several taxing districts shall not draw the moneys so credited
until after the semiannual allocations have been received by
the county treasurer, as provided in this section. Each county
treasurer shall show on each tax receipt the amount of credit
received from the fund.
2. The director of the department of administrative
services shall issue warrants on the fund payable to the county
treasurers of the several counties of the state under this
chapter.
3. The amount due each county shall be paid in two payments
on November 15 and March 15 of each fiscal year, drawn upon
warrants payable to the respective county treasurers. The two
payments shall be as nearly equal as possible.
Sec. 152. NEW SECTION . 426C.6 Appeals.
1. If the board of supervisors disallows a claim for credit
under section 426C.3, subsection 5, the board of supervisors
shall send written notice, by mail, to the claimant at the
claimant’s last known address. The notice shall state the
reasons for disallowing the claim for the credit. The board
of supervisors is not required to send notice that a claim for
credit is disallowed if the claimant voluntarily withdraws the
claim. Any person whose claim is denied under the provisions
of this chapter may appeal from the action of the board of
supervisors to the district court of the county in which the
parcel or property unit is located by giving written notice
of such appeal to the county auditor within twenty days from
the date of mailing of notice of such action by the board of
supervisors.
2. If any claim for credit has been denied by the board
of supervisors, and such action is subsequently reversed on
appeal, the credit shall be allowed on the applicable parcel
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or property unit, and the director of revenue, the county
auditor, and the county treasurer shall provide the credit and
change their books and records accordingly. In the event the
appealing taxpayer has paid one or both of the installments of
the tax payable in the year or years in question, remittance
shall be made to such taxpayer of the amount of such credit.
The amount of such credit awarded on appeal shall be allocated
and paid from the balance remaining in the fund.
Sec. 153. NEW SECTION . 426C.7 Audit —— denial.
1. If on the audit of a credit provided under this chapter,
the director of revenue determines the amount of the credit
to have been incorrectly calculated or that the credit is
not allowable, the director shall recalculate the credit and
notify the taxpayer and the county auditor of the recalculation
or denial and the reasons for it. The director shall not
adjust a credit after three years from October 31 of the year
in which the claim for the credit was filed. If the credit
has been paid, the director shall give notification to the
taxpayer, the county treasurer, and the applicable assessor
of the recalculation or denial of the credit and the county
treasurer shall proceed to collect the tax owed in the same
manner as other property taxes due and payable are collected,
if the parcel or property unit for which the credit was allowed
is still owned by the taxpayer. If the parcel or property unit
for which the credit was allowed is not owned by the taxpayer,
the amount may be recovered from the taxpayer by assessment in
the same manner that income taxes are assessed under sections
422.26 and 422.30. The amount of such erroneous credit, when
collected, shall be deposited in the fund.
2. The taxpayer or board of supervisors may appeal any
decision of the director of revenue to the state board of tax
review pursuant to section 421.1, subsection 5. The taxpayer,
the board of supervisors, or the director of revenue may seek
judicial review of the action of the state board of tax review
in accordance with chapter 17A.
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Sec. 154. NEW SECTION . 426C.8 False claim —— penalty.
A person who makes a false claim for the purpose of obtaining
a credit provided for in this chapter or who knowingly receives
the credit without being legally entitled to it is guilty of a
fraudulent practice. The claim for a credit of such a person
shall be disallowed and if the credit has been paid the amount
shall be recovered in the manner provided in section 426C.7.
In such cases, the director of revenue shall send a notice of
disallowance of the credit.
Sec. 155. NEW SECTION . 426C.9 Rules.
The director of revenue shall prescribe forms, instructions,
and rules pursuant to chapter 17A, as necessary, to carry out
the purposes of this chapter.
Sec. 156. IMPLEMENTATION. Notwithstanding the deadline
for filing claims established in section 426C.3, for a credit
against property taxes due and payable during the fiscal year
beginning July 1, 2012, the claim for the credit shall be filed
not later than January 15, 2012.
Sec. 157. APPLICABILITY. This division of this Act applies
to property taxes due and payable in fiscal years beginning on
or after July 1, 2012.
DIVISION XIX
COUNTY AND CITY BUDGET LIMITATION
Sec. 158. Section 28M.5, subsection 2, Code 2011, is amended
to read as follows:
2. If a regional transit district budget allocates
revenue responsibilities to the board of supervisors of a
participating county, the amount of the regional transit
district levy that is the responsibility of the participating
county shall be deducted from the maximum rates amount of taxes
authorized to be levied by the county pursuant to section
331.423 , subsections 1 and 2 subsection 3, paragraphs “b”
and “c” , as applicable, unless the county meets its revenue
responsibilities as allocated in the budget from other
available revenue sources. However, for a regional transit
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district that includes a county with a population of less than
three hundred thousand, the amount of the regional transit
district levy that is the responsibility of such participating
county shall be deducted from the maximum rate amount of taxes
authorized to be levied by the county pursuant to section
331.423, subsection 1 3, paragraph “b” .
Sec. 159. Section 331.263, subsection 2, Code 2011, is
amended to read as follows:
2. The governing body of the community commonwealth
shall have the authority to levy county taxes and shall
have the authority to levy city taxes to the extent the
city tax levy authority is transferred by the charter to
the community commonwealth. A city participating in the
community commonwealth shall transfer a portion of the
city’s tax levy authorized under section 384.1 or 384.12 ,
whichever is applicable, to the governing body of the community
commonwealth. The maximum rates amount of taxes authorized to
be levied under sections section 384.1 and the maximum amount
of taxes authorized to be levied under section 384.12 by a city
participating in the community commonwealth shall be reduced
by an amount equal to the rates of the same or similar taxes
levied in the city by the governing body of the community
commonwealth.
Sec. 160. Section 331.421, Code 2011, is amended by adding
the following new subsection:
NEW SUBSECTION . 7A. “Item” means a budgeted expenditure,
appropriation, or cash reserve from a fund for a service area,
program, program element, or purpose.
Sec. 161. Section 331.423, Code 2011, is amended by striking
the section and inserting in lieu thereof the following:
331.423 Property tax dollars —— basic levy maximums.
1. Annually, the board shall determine separate property
tax levy limits to pay for general county services and rural
county services in accordance with this section. The basic
levies separately certified for general county services and
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rural county services under section 331.434 shall not raise
property tax dollars that exceed the amount determined under
this section.
2. For purposes of this section and section 331.423B, unless
the context otherwise requires:
a. “Annual growth factor” means an index, expressed as
a percentage, determined by the department of management by
November 1 of the calendar year preceding the calendar year in
which the budget year begins. In determining the annual growth
factor, the department shall calculate the average of the
preceding three-year percentage change, which shall be computed
on an annual basis, in the midwest consumer price index, ending
with the percentage change for the month of September. The
department shall then add that average percentage change to one
hundred percent.
b. “Boundary adjustment” means annexation, severance,
incorporation, or discontinuance as those terms are defined in
section 368.1.
c. “Budget year” is the fiscal year beginning during the
calendar year in which a budget is certified.
d. “Current fiscal year” is the fiscal year ending during
the calendar year in which a budget is certified.
e. “Net new valuation taxes” means the amount of property
tax dollars equal to the current fiscal year’s basic levy rate
in the county for general county services or for rural county
services, as applicable, multiplied by the increase from the
current fiscal year to the budget year in taxable valuation due
to the following:
(1) Net new construction, including all incremental
valuation that is released in any one year from a division of
revenue under section 260E.4 or an urban renewal area for which
taxes were being divided under section 403.19, regardless of
whether the property for the valuation being released remains
subject to the division of revenue under section 260E.4 or
remains part of the urban renewal area that is subject to
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a division of revenue under section 403.19. The amount of
property tax dollars attributable to such incremental valuation
being released from a division of revenue shall be subtracted
from the maximum amount of property tax dollars which may
be certified for the next following fiscal year if such
incremental valuation is not released for the next following
fiscal year.
(2) Additions or improvements to existing structures.
(3) Remodeling of existing structures for which a building
permit is required.
(4) Net boundary adjustment.
(5) A municipality no longer dividing tax revenues in an
urban renewal area as provided in section 403.19 or a community
college no longer dividing revenues as provided in section
260E.4.
(6) That portion of taxable property located in an urban
revitalization area on which an exemption was allowed and such
exemption has expired.
f. “Unfunded federal and state mandate cost growth” means an
amount of increased expenditures for a county from the previous
fiscal year, to the extent such expenditures are not funded by
the county’s supplemental levy under section 331.424, resulting
from any of the following:
(1) A federal statutory requirement or appropriation
that requires the county to establish, expand, or modify its
activities in a manner which necessitates additional annual
expenditures and for which insufficient funding is provided to
the county to satisfy such requirements.
(2) A state mandate as defined in section 25B.3, and for
which insufficient funding is provided to the county to satisfy
the requirements of the state mandate.
3. a. For the fiscal year beginning July 1, 2013, and
subsequent fiscal years, the maximum amount of property tax
dollars which may be certified for levy by a county for general
county services and rural county services shall be the maximum
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property tax dollars calculated under paragraphs “b” and “c” ,
respectively.
b. The maximum property tax dollars that may be levied for
general county services is an amount equal to the sum of the
following:
(1) The annual growth factor times the current fiscal year’s
maximum property tax dollars for general county services.
(2) The amount of net new valuation taxes in the county.
(3) The unfunded federal and state mandate cost growth minus
the amount specified in paragraph “c” , subparagraph (3).
c. The maximum property tax dollars that may be levied for
rural county services is an amount equal to the sum of the
following:
(1) The annual growth factor times the current fiscal year’s
maximum property tax dollars for rural county services.
(2) The amount of net new valuation taxes in the
unincorporated area of the county.
(3) The unfunded federal and state mandate cost growth
attributable to the costs incurred by the county for rural
county services.
4. a. For purposes of calculating maximum property tax
dollars for general county services for the fiscal year
beginning July 1, 2013, only, the term “current fiscal year’s
maximum property tax dollars” shall mean the total amount of
property tax dollars certified by the county for general county
services for the fiscal year beginning July 1, 2012, excluding
those property tax dollars that resulted from a supplemental
levy under section 331.424, subsection 1.
b. For purposes of calculating maximum property tax dollars
for rural county services for the fiscal year beginning July
1, 2013, only, the term “current fiscal year’s maximum property
tax dollars” shall mean the total amount of property tax dollars
certified by the county for rural county services for the
fiscal year beginning July 1, 2012, excluding those property
tax dollars that resulted from a supplemental levy under
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section 331.424, subsection 2.
5. Property taxes certified under section 331.424, property
taxes certified for deposit in the mental health, mental
retardation, and developmental disabilities services fund in
section 331.424A, for the emergency services fund in section
331.424C, for the debt service fund in section 331.430, for any
capital projects fund established by the county for deposit of
bond, loan, or note proceeds, and for any temporary increase
approved pursuant to section 331.423C, are not included in the
maximum amount of property tax dollars that may be certified
for a budget year under subsection 3.
6. The department of management, in consultation with the
county finance committee, shall adopt rules to administer this
section. The department shall prescribe forms to be used by
counties when making calculations required by this section.
Sec. 162. NEW SECTION . 331.423B Ending fund balance.
1. a. Budgeted ending fund balances for a budget year
in excess of twenty-five percent of budgeted expenditures in
either the general fund or rural services fund for that budget
year shall be explicitly committed or assigned for a specific
purpose.
b. A county is encouraged, but not required, to reduce
budgeted, uncommitted, or unassigned ending fund balances for
the budget year to an amount equal to approximately twenty-five
percent of budgeted expenditures and transfers from the general
fund and rural services fund for that budget year unless a
decision is certified by the state appeal board ordering a
reduction in the ending fund balance of any of those funds.
c. In a protest to the county budget under section 331.436,
the county shall have the burden of proving that the budgeted
balances in excess of twenty-five percent are reasonably likely
to be appropriated for the explicitly committed or assigned
specific purpose. The excess budgeted balance for the specific
purpose shall be considered an increase in an item in the
budget for purposes of section 24.28.
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2. a. For a county that has, as of June 30, 2012, reduced
its actual ending fund balance to less than twenty-five
percent of actual expenditures, additional property taxes may
be computed and levied as provided in this subsection. The
additional property tax levy amount is an amount not to exceed
twenty-five percent of actual expenditures from the general
fund and rural services fund for the fiscal year beginning July
1, 2011, minus the combined ending fund balances for those
funds for that year.
b. The amount of the additional property taxes shall be
apportioned between the general fund and the rural services
fund. However, the amount apportioned for general county
services and for rural county services shall not exceed for
each fund twenty-five percent of actual expenditures for the
fiscal year beginning July 1, 2011.
c. All or a portion of additional property tax dollars
may be levied for the purpose of increasing cash reserves
for general county services and rural county services in the
budget year. The additional property tax dollars authorized
under this subsection but not levied may be carried forward as
unused ending fund balance taxing authority until and for the
fiscal year beginning July 1, 2018. The amount carried forward
shall not exceed twenty-five percent of the maximum amount of
property tax dollars available in the current fiscal year.
Additionally, property taxes that are levied as unused ending
fund balance taxing authority under this subsection may be the
subject of a protest under section 331.436, and the amount
will be considered an increase in an item in the budget for
purposes of section 24.28. The amount of additional property
taxes levied under this subsection shall not be included in the
computation of the maximum amount of property tax dollars which
may be certified and levied under section 331.423.
Sec. 163. NEW SECTION . 331.423C Authority to levy beyond
maximum property tax dollars.
1. The board may certify additions to the maximum amount
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of property tax dollars to be levied for a budget year if the
county conducts a second public hearing prior to certification
of the budget to the county auditor, in addition to the hearing
held as required under section 331.434. The second public
hearing shall be conducted in the same manner as the public
hearing on the budget required in section 331.434.
2. The amount of additional property tax dollars certified
under this section shall not be included in the computation
of the maximum amount of property tax dollars which may be
certified and levied under section 331.423 for future budget
years.
Sec. 164. Section 331.424, unnumbered paragraph 1, Code
2011, is amended to read as follows:
To the extent that the basic levies authorized under section
331.423 are insufficient to meet the county’s needs for the
following services, the board may certify supplemental levies
as follows:
Sec. 165. Section 331.424A, subsection 4, Code 2011, is
amended to read as follows:
4. For the fiscal year beginning July 1, 1996, and for each
subsequent fiscal year, the county shall certify a levy for
payment of services. For each fiscal year, county revenues
from taxes imposed by the county credited to the services fund
shall not exceed an amount equal to the amount of base year
expenditures for services as defined in section 331.438 , less
the amount of property tax relief to be received pursuant to
section 426B.2 , in the fiscal year for which the budget is
certified. The county auditor and the board of supervisors
shall reduce the amount of the levy certified for the services
fund by the amount of property tax relief to be received. A
levy certified under this section is not subject to the appeal
provisions of section 331.426 or to any other provision in law
authorizing a county to exceed, increase, or appeal a property
tax levy limit.
Sec. 166. Section 331.434, subsection 1, Code 2011, is
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amended to read as follows:
1. The budget shall show the amount required for each class
of proposed expenditures, a comparison of the amounts proposed
to be expended with the amounts expended for like purposes for
the two preceding years, the revenues from sources other than
property taxation, and the amount to be raised by property
taxation, in the detail and form prescribed by the director
of the department of management. For each county that has
established an urban renewal area, the budget shall include
estimated and actual tax increment financing revenues and all
estimated and actual expenditures of the revenues, proceeds
from debt and all estimated and actual expenditures of the
debt proceeds, and identification of any entity receiving a
direct payment of taxes funded by tax increment financing
revenues and shall include the total amount of loans, advances,
indebtedness, or bonds outstanding at the close of the most
recently ended fiscal year, which qualify for payment from the
special fund created in section 403.19 , including interest
negotiated on such loans, advances, indebtedness, or bonds.
For purposes of this subsection , “indebtedness” includes
written agreements whereby the county agrees to suspend, abate,
exempt, rebate, refund, or reimburse property taxes, provide
a grant for property taxes paid, or make a direct payment
of taxes, with moneys in the special fund. The amount of
loans, advances, indebtedness, or bonds shall be listed in
the aggregate for each county reporting. The county finance
committee, in consultation with the department of management
and the legislative services agency, shall determine reporting
criteria and shall prepare a form for reports filed with the
department pursuant to this section . The department shall make
the information available by electronic means.
Sec. 167. Section 373.10, Code 2011, is amended to read as
follows:
373.10 Taxing authority.
The metropolitan council shall have the authority to
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levy city taxes to the extent the city tax levy authority
is transferred by the charter to the metropolitan council.
A member city shall transfer a portion of the city’s tax
levy authorized under section 384.1 or 384.12 , whichever is
applicable, to the metropolitan council. The maximum rates
amount of taxes authorized to be levied under sections section
384.1 and the taxes authorized to be levied under
section 384.12 by a member city shall be reduced by an amount
equal to the rates of the same or similar taxes levied in the
city by the metropolitan council.
Sec. 168. Section 384.1, Code 2011, is amended by striking
the section and inserting in lieu thereof the following:
384.1 Property tax dollars —— maximums.
1. A city shall certify taxes to be levied by the city
on all taxable property within the city limits, for all city
government purposes. Annually, the city council may certify
basic levies for city government purposes, subject to the
limitation on property tax dollars provided in this section.
2. For purposes of this section and section 384.1B, unless
the context otherwise requires:
a. “Annual growth factor” means an index, expressed as
a percentage, determined by the department of management by
November 1 of the calendar year preceding the calendar year in
which the budget year begins. In determining the annual growth
factor, the department shall calculate the average of the
preceding three-year percentage change, which shall be computed
on an annual basis, in the midwest consumer price index, ending
with the percentage change for the month of September. The
department shall then add that average percentage change to one
hundred percent.
b. “Boundary adjustment” means annexation, severance,
incorporation, or discontinuance as those terms are defined in
section 368.1.
c. “Budget year” is the fiscal year beginning during the
calendar year in which a budget is certified.
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d. “Current fiscal year” is the fiscal year ending during
the calendar year in which a budget is certified.
e. “Net new valuation taxes” means the amount of property
tax dollars equal to the current fiscal year’s levy rate in the
city for the general fund multiplied by the increase from the
current fiscal year to the budget year in taxable valuation due
to the following:
(1) Net new construction, including all incremental
valuation that is released in any one year from a division of
revenue under section 260E.4 or an urban renewal area for which
taxes were being divided under section 403.19, regardless of
whether the property for the valuation being released remains
subject to the division of revenue under section 260E.4 or
remains part of the urban renewal area that is subject to
a division of revenue under section 403.19. The amount of
property tax dollars attributable to such incremental valuation
being released from a division of revenue shall be subtracted
from the maximum amount of property tax dollars which may
be certified for the next following fiscal year if such
incremental valuation is not released for the next following
fiscal year.
(2) Additions or improvements to existing structures.
(3) Remodeling of existing structures for which a building
permit is required.
(4) Net boundary adjustment.
(5) A municipality no longer dividing tax revenues in an
urban renewal area as provided in section 403.19 or a community
college no longer dividing revenues as provided in section
260E.4.
(6) That portion of taxable property located in an urban
revitalization area on which an exemption was allowed and such
exemption has expired.
f. “Unfunded federal and state mandate cost growth” means an
amount of increased expenditures for a city from the previous
fiscal year resulting from any of the following:
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(1) A federal statutory requirement or appropriation
that requires the city to establish, expand, or modify its
activities in a manner which necessitates additional annual
expenditures and for which insufficient funding is provided to
the city to satisfy such requirements.
(2) A state mandate as defined in section 25B.3, and for
which insufficient funding is provided to the city to satisfy
the requirements of the state mandate.
3. a. For the fiscal year beginning July 1, 2013, and
subsequent fiscal years, the maximum amount of property
tax dollars which may be certified for levy by a city for
the general fund shall be the maximum property tax dollars
calculated under paragraph “b” .
b. The maximum property tax dollars that may be levied for
deposit in the general fund is an amount equal to the sum of the
following:
(1) The annual growth factor times the current fiscal year’s
maximum property tax dollars for the general fund.
(2) The amount of net new valuation taxes in the city.
(3) The unfunded federal and state mandate cost growth.
4. For purposes of calculating maximum property tax dollars
for the city general fund for the fiscal year beginning July
1, 2013, only, the term “current fiscal year’s maximum property
tax dollars” shall mean the total amount of property tax dollars
certified by the city for the city’s general fund for the
fiscal year beginning July 1, 2012.
5. Property taxes certified for deposit in the debt service
fund in section 384.4, trust and agency funds in section
384.6, capital improvements reserve fund in section 384.7,
the emergency fund in section 384.8, any capital projects
fund established by the city for deposit of bond, loan, or
note proceeds, any temporary increase approved pursuant to
section 384.12A, property taxes collected from a voted levy in
section 384.12, and property taxes levied under section 384.12,
subsection 18, are not counted against the maximum amount of
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property tax dollars that may be certified for a fiscal year
under subsection 3.
6. Notwithstanding the maximum amount of taxes a city
may certify for levy, the tax levied by a city on tracts of
land and improvements on the tracts of land used and assessed
for agricultural or horticultural purposes shall not exceed
three dollars and three-eighths cents per thousand dollars
of assessed value in any year. Improvements located on such
tracts of land and not used for agricultural or horticultural
purposes and all residential dwellings are subject to the same
rate of tax levied by the city on all other taxable property
within the city.
7. The department of management, in consultation with the
city finance committee, shall adopt rules to administer this
section. The department shall prescribe forms to be used by
cities when making calculations required by this section.
Sec. 169. NEW SECTION . 384.1B Ending fund balance.
1. a. Budgeted general fund ending fund balances for
a budget year in excess of twenty-five percent of budgeted
expenditures from the general fund for that budget year shall
be explicitly committed or assigned for a specific purpose.
b. A city is encouraged, but not required, to reduce
budgeted, uncommitted, or unassigned ending fund balances for
the budget year to an amount equal to approximately twenty-five
percent of budgeted expenditures and transfers from the general
fund for that budget year unless a decision is certified by
the state appeal board ordering a reduction in the ending fund
balance of the fund.
c. In a protest to the city budget under section 384.19,
the city shall have the burden of proving that the budgeted
balances in excess of twenty-five percent are reasonably likely
to be appropriated for the explicitly committed or assigned
specific purpose. The excess budgeted balance for the specific
purpose shall be considered an increase in an item in the
budget for purposes of section 24.28.
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2. a. For a city that has, as of June 30, 2012, reduced its
ending fund balance to less than twenty-five percent of actual
expenditures, additional property taxes may be computed and
levied as provided in this subsection. The additional property
tax levy amount is an amount not to exceed the difference
between twenty-five percent of actual expenditures for city
government purposes for the fiscal year beginning July 1, 2011,
minus the ending fund balance for that year.
b. All or a portion of additional property tax dollars
may be levied for the purpose of increasing cash reserves for
city government purposes in the budget year. The additional
property tax dollars authorized under this subsection but not
levied may be carried forward as unused ending fund balance
taxing authority until and for the fiscal year beginning
July 1, 2018. The amount carried forward shall not exceed
twenty-five percent of the maximum amount of property tax
dollars available in the current fiscal year. Additionally,
property taxes that are levied as unused ending fund balance
taxing authority under this subsection may be the subject of a
protest under section 384.19, and the amount will be considered
an increase in an item in the budget for purposes of section
24.28. The amount of additional property tax dollars levied
under this subsection shall not be included in the computation
of the maximum amount of property tax dollars which may be
certified and levied under section 384.1.
Sec. 170. Section 384.12, unnumbered paragraph 1, Code
2011, is amended by striking the unnumbered paragraph and
inserting in lieu thereof the following:
A city may certify taxes for deposit in the general fund,
subject to the limit provided in section 384.1 if applicable,
which are in addition to any other moneys the city may wish to
spend for such purposes, as follows:
Sec. 171. Section 384.12, subsection 20, Code 2011, is
amended by striking the subsection.
Sec. 172. NEW SECTION . 384.12A Authority to levy beyond
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maximum property tax dollars.
1. The city council may certify additions to the maximum
amount of property tax dollars to be levied for a budget
year if the city conducts a second public hearing prior to
certification of the budget to the county auditor, in addition
to the hearing held as required under section 384.16. The
second public hearing shall be conducted in the same manner as
the public hearing on the budget required in section 384.16.
2. The amount of additional property tax dollars certified
under this section shall not be included in the computation
of the maximum amount of property tax dollars which may be
certified and levied under section 384.1 for future budget
years.
Sec. 173. Section 384.16, subsection 1, paragraph b, Code
2011, is amended to read as follows:
b. A budget must show comparisons between the estimated
expenditures in each program in the following year, the latest
estimated expenditures in each program in the current year,
and the actual expenditures in each program from the annual
report as provided in section 384.22 , or as corrected by a
subsequent audit report. Wherever practicable, as provided in
rules of the committee, a budget must show comparisons between
the levels of service provided by each program as estimated for
the following year, and actual levels of service provided by
each program during the two preceding years. For each city
that has established an urban renewal area, the budget shall
include estimated and actual tax increment financing revenues
and all estimated and actual expenditures of the revenues,
proceeds from debt and all estimated and actual expenditures of
the debt proceeds, and identification of any entity receiving
a direct payment of taxes funded by tax increment financing
revenues and shall include the total amount of loans, advances,
indebtedness, or bonds outstanding at the close of the most
recently ended fiscal year, which qualify for payment from the
special fund created in section 403.19 , including interest
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negotiated on such loans, advances, indebtedness, or bonds.
The amount of loans, advances, indebtedness, or bonds shall
be listed in the aggregate for each city reporting. The city
finance committee, in consultation with the department of
management and the legislative services agency, shall determine
reporting criteria and shall prepare a form for reports filed
with the department pursuant to this section . The department
shall make the information available by electronic means.
Sec. 174. Section 384.19, Code 2011, is amended by adding
the following new unnumbered paragraph:
NEW UNNUMBERED PARAGRAPH . For purposes of a tax protest
filed under this section, “item” means a budgeted expenditure,
appropriation, or cash reserve from a fund for a service area,
program, program element, or purpose.
Sec. 175. Section 386.8, Code 2011, is amended to read as
follows:
386.8 Operation tax.
A city may establish a self-supported improvement district
operation fund, and may certify taxes not to exceed the
rate limitation as established in the ordinance creating the
district, or any amendment thereto, each year to be levied
for the fund against all of the property in the district,
for the purpose of paying the administrative expenses of
the district, which may include but are not limited to
administrative personnel salaries, a separate administrative
office, planning costs including consultation fees, engineering
fees, architectural fees, and legal fees and all other expenses
reasonably associated with the administration of the district
and the fulfilling of the purposes of the district. The taxes
levied for this fund may also be used for the purpose of paying
maintenance expenses of improvements or self-liquidating
improvements for a specified length of time with one or more
options to renew if such is clearly stated in the petition
which requests the council to authorize construction of the
improvement or self-liquidating improvement, whether or not
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such petition is combined with the petition requesting creation
of a district. Parcels of property which are assessed as
residential property for property tax purposes are exempt from
the tax levied under this section except residential properties
within a duly designated historic district. A tax levied under
this section is not subject to the levy limitation in section
384.1 .
Sec. 176. Section 386.9, Code 2011, is amended to read as
follows:
386.9 Capital improvement tax.
A city may establish a capital improvement fund for a
district and may certify taxes, not to exceed the rate
established by the ordinance creating the district, or any
subsequent amendment thereto, each year to be levied for
the fund against all of the property in the district, for
the purpose of accumulating moneys for the financing or
payment of a part or all of the costs of any improvement or
self-liquidating improvement. However, parcels of property
which are assessed as residential property for property tax
purposes are exempt from the tax levied under this section
except residential properties within a duly designated historic
district. A tax levied under this section is not subject to
the levy limitations in section 384.1 or 384.7 .
Sec. 177. REPEAL. Sections 331.425 and 331.426, Code 2011,
are repealed.
Sec. 178. EFFECTIVE DATE AND APPLICABILITY. This division
of this Act takes effect July 1, 2012, and applies to fiscal
years beginning on or after July 1, 2013.
DIVISION XX
RESIDENTIAL PROPERTY ASSESSMENT LIMITATION
Sec. 179. Section 441.21, subsection 4, Code 2011, is
amended to read as follows:
4. For valuations established as of January 1, 1979,
the percentage of actual value at which agricultural and
residential property shall be assessed shall be the quotient
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of the dividend and divisor as defined in this section . The
dividend for each class of property shall be the dividend
as determined for each class of property for valuations
established as of January 1, 1978, adjusted by the product
obtained by multiplying the percentage determined for that
year by the amount of any additions or deletions to actual
value, excluding those resulting from the revaluation of
existing properties, as reported by the assessors on the
abstracts of assessment for 1978, plus six percent of the
amount so determined. However, if the difference between the
dividend so determined for either class of property and the
dividend for that class of property for valuations established
as of January 1, 1978, adjusted by the product obtained by
multiplying the percentage determined for that year by the
amount of any additions or deletions to actual value, excluding
those resulting from the revaluation of existing properties,
as reported by the assessors on the abstracts of assessment
for 1978, is less than six percent, the 1979 dividend for the
other class of property shall be the dividend as determined for
that class of property for valuations established as of January
1, 1978, adjusted by the product obtained by multiplying
the percentage determined for that year by the amount of
any additions or deletions to actual value, excluding those
resulting from the revaluation of existing properties, as
reported by the assessors on the abstracts of assessment for
1978, plus a percentage of the amount so determined which is
equal to the percentage by which the dividend as determined
for the other class of property for valuations established
as of January 1, 1978, adjusted by the product obtained by
multiplying the percentage determined for that year by the
amount of any additions or deletions to actual value, excluding
those resulting from the revaluation of existing properties,
as reported by the assessors on the abstracts of assessment
for 1978, is increased in arriving at the 1979 dividend for
the other class of property. The divisor for each class of
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property shall be the total actual value of all such property
in the state in the preceding year, as reported by the
assessors on the abstracts of assessment submitted for 1978,
plus the amount of value added to said total actual value by
the revaluation of existing properties in 1979 as equalized
by the director of revenue pursuant to section 441.49 . The
director shall utilize information reported on abstracts of
assessment submitted pursuant to section 441.45 in determining
such percentage. For valuations established as of January 1,
1980, and each year thereafter, the percentage of actual value
as equalized by the director of revenue as provided in section
441.49 at which agricultural and residential property shall be
assessed shall be calculated in accordance with the methods
provided herein including the limitation of increases in
agricultural and residential assessed values to the percentage
increase of the other class of property if the other class
increases less than the allowable limit adjusted to include
the applicable and current values as equalized by the director
of revenue, except that any references to six percent in this
subsection shall be four percent. For valuations established
as of January 1, 2012, and each assessment year thereafter,
the percentage of actual value as equalized by the director
of revenue as provided in section 441.49 at which residential
property shall be assessed shall be calculated in accordance
with the methods provided herein including the limitation of
increases in agricultural and residential assessed values to
the percentage increase of the other class of property if the
other class increases less than the allowable limit adjusted to
include the applicable and current values as equalized by the
director of revenue, except that in no assessment year shall
the percentage of actual value at which residential property is
assessed be less than fifty percent.
DIVISION XXI
CONDITIONAL EFFECTIVE DATE AND RETROACTIVE APPLICABILITY
Sec. 180. EFFECTIVE DATE AND RETROACTIVE
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APPLICABILITY. Unless otherwise provided, this Act, if
approved by the governor on or after July 1, 2011, takes effect
upon enactment and applies retroactively to July 1, 2011.
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