Bill Text: IA HF117 | 2017-2018 | 87th General Assembly | Introduced

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Bill Title: A bill for an act relating to the property tax levy imposed by a county for flood and erosion control projects and including applicability provisions.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-02-23 - Fiscal note. [HF117 Detail]

Download: Iowa-2017-HF117-Introduced.html

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House File 117 - Introduced




                                 HOUSE FILE       
                                 BY  DOLECHECK

                                      A BILL FOR

  1 An Act relating to the property tax levy imposed by a county
  2    for flood and erosion control projects and including
  3    applicability provisions.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN



  1  1    Section 1.  Section 161E.9, Code 2017, is amended to read as
  1  2 follows:
  1  3    161E.9  Tax levy.
  1  4    The county board of supervisors may annually levy a tax not
  1  5 to exceed six and three=fourths cents per thousand dollars
  1  6 of assessed value of all agricultural lands taxable property
  1  7  in the county, to be used for flood and erosion control,
  1  8 including acquisition of land or interests in land, and repair,
  1  9 alteration, maintenance, and operation of works of improvement
  1 10 on lands under the control or jurisdiction of the county as
  1 11 provided in this chapter.
  1 12    Sec. 2.  APPLICABILITY.  This Act applies to property taxes
  1 13 due and payable in fiscal years beginning on or after July 1,
  1 14 2018.
  1 15                           EXPLANATION
  1 16 The inclusion of this explanation does not constitute agreement with
  1 17 the explanation's substance by the members of the general assembly.
  1 18    Current Code section 161E.9 authorizes the county board of
  1 19 supervisors to levy a property tax not to exceed 6 3/4 cents
  1 20 per $1,000 of assessed value of all agricultural lands in the
  1 21 county. Tax revenue from the levy must be used for flood and
  1 22 erosion control, including acquisition of land or interests in
  1 23 land, and repair, alteration, maintenance, and operation of
  1 24 works of improvement on lands under the control or jurisdiction
  1 25 of the county as part of a project in cooperation with the
  1 26 federal government or a department or agency of the federal
  1 27 government.
  1 28    This bill strikes language limiting the levy to agricultural
  1 29 lands and provides that the property tax is imposed on all
  1 30 taxable property in the county.
  1 31    The bill applies to property taxes due and payable in fiscal
  1 32 years beginning on or after July 1, 2018.
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