Amendment S-3153 to SF 569

Filed April 19, 2023 in the Senate by Sen. Dan Dawson (R)

What it changes

1. Page 2, line 28, by striking “2024” and inserting “2025”
2. Page 2, by striking line 30 and inserting “the county during the most recently completed fiscal year, and the applicable lists for other fiscal years beginning on or after July 1, 2024, for which obligations remain unpaid, payable from any”
3. Page 18, line 12, by striking “2024” and inserting “2025”
4. Page 18, by striking line 14 and inserting “obligations issued by the city during the most recently completed fiscal year, and the applicable lists for other fiscal years beginning on or after July 1, 2024, for which obligations remain unpaid,”
5. Page 42, line 21, by striking “February 27” and inserting “March 15”
6. Page 42, line 22, by striking “county auditor” and inserting “department of management”
7. Page 42, line 23, by striking “county auditor” and inserting “department of management”
8. Page 42, line 24, before “calculate” by inserting “compile and”
9. Page 42, by striking lines 26 and 27 and inserting: “b. Not later than March 20, the county auditor, using information compiled and calculated by the department of management under paragraph “a” , shall send to”
10. Page 44, by striking lines 2 and
12. Page 44, line 5, by striking “and”
13. Page 44, lines 6 and 7, by striking “subsection 2, paragraph “b”” and inserting “subsection 2, paragraph “b”, and the public hearing notice required under subsection 4, paragraph “b””
14. Page 44, by striking lines 12 through 15 and inserting “subsection
15. At the hearing,”
16. Page 44, by striking lines 28 through 32 and inserting: “b. (1) If the political subdivision is a county, notice of the public hearing shall be published not less than ten nor more than twenty days prior to the hearing in the county newspapers selected under chapter
17. (2) If the political subdivision is a city, notice of the public hearing shall be published not less than ten nor more than twenty days prior to the hearing in a newspaper published at least once weekly and having general circulation in the city. However, if the city has a population of two hundred or less, publication may be made by posting in three public places in the city. (3) If the political subdivision is a school district, notice of the public hearing shall be published not less than ten nor more than twenty days prior to the hearing in a newspaper published in the school district, if any, and if not, then in a newspaper of general circulation in the school district.”
18. Page 45, by striking lines 20 through 22 and inserting “under section 24.9 shall be filed in the office of the county auditor and preserved”
19. Page 46, line 3, by striking “15” and inserting “15 30”
20. Page 46, by striking lines 4 through 23 and inserting: “Sec. ___. Section 24.27, subsection 1, Code 2023, is amended to read as follows:
21. Not later than March 25, or April 10 for a county or a city, or April 25 if the municipality is a school district May 10 , a number of persons in any municipality political subdivision equal to one-fourth of one percent of those voting for the office of governor, at the last general election in the municipality political subdivision , but the number shall not be less than ten, and the number need not be more than one hundred persons, who are affected by any proposed budget, expenditure or tax levy, or by any item thereof, may appeal from any decision of the certifying board or the levying board by filing with the county auditor of the county in which the municipal corporation political subdivision is located, a written protest setting forth their objections to the budget, expenditure or tax levy, or to one or more items thereof, and the grounds for their objections. If a budget is certified after March 15, or March 31 in the case of a county or a city, or April 15 in the case of a school district 30 , all appeal time limits shall be extended to correspond to allowances for a timely filing. Sec. ___. Section 24.28, Code 2023, is amended to read as follows: 24.28 Hearing on protest. The state board, within a reasonable time, shall fix a date for an initial hearing on the protest and may designate a deputy to hold the hearing, which shall be held in the county or in one of the counties in which the municipality political subdivision is located. Notice of the time and place of the hearing shall be given by certified mail to the appropriate officials of the local government and to the first ten property owners whose names appear upon the protest, at least five days before the date fixed for the hearing. At all hearings, the burden shall be upon the objectors with reference to any proposed item in the budget which was included in the budget of the previous year and which the objectors propose should be reduced or excluded; but the burden shall be upon the certifying board or the levying board, as the case may be, to show that any new item in the budget, or any increase in any item in the budget, is necessary, reasonable, and in the interest of the public welfare.”
22. Page 46, line 31, by striking “15” and inserting “30”
23. Page 46, before line 32 by inserting: “Sec. ___. Section 275.29, subsection 1, Code 2023, is amended to read as follows:
24. Between July 1 and July 20, or on a date determined by agreement of the initial board and the boards of districts receiving territory of the school districts affected, but not later than August 30, the initial board shall meet with the boards of districts receiving territory of the school districts affected, for the purpose of reaching joint agreement on an equitable division of the assets and an equitable distribution of the liabilities of the school districts affected. In addition, if outstanding general obligation indebtedness is in existence in any district, the initial board of directors of the newly formed school district shall meet with the boards of all school districts affected prior to April 15 30 prior to the school year the reorganization is effective to determine the distribution of liability for payment of the general obligation bonded indebtedness between the districts so that the newly formed district may certify its budget under the procedures specified in chapter 24 . The boards shall consider the mandatory levy required in section 76.2 and shall assure the satisfaction of outstanding obligations. If a school district affected by the reorganization has outstanding bonds issued under section 423E.5 or 423F.4 , the joint agreement shall assure that the estimated revenue under section 423F.2 for each district to which liability for payment of such bonds is assigned is sufficient for the payment of principal and interest on the outstanding bonds required to be paid in the budget year following reorganization. Sec. ___. Section 298.2, subsection 1, paragraph b, Code 2023, is amended to read as follows: b. For school budget years beginning on or after July 1, 2015, a school district may by resolution of the board of directors adopted prior to April 15 30 preceding the budget year impose a physical plant and equipment levy at a rate in excess of the levy rate limitations under paragraph “a” if the board has refunded or refinanced a loan agreement entered into under section 297.36 and such refunding or refinancing complies with the maturity period authorized under section 297.36, subsection 1 , paragraph “c” , and results in a lower amount of interest on the amount of the loan agreement. However, the rate imposed by a school district under this paragraph shall not exceed the rate imposed during the budget year in which the loan agreement was refunded or refinanced. Authorization to exceed the levy rate limitations of paragraph “a” shall terminate upon the maturity of the loan agreement after refunding or refinancing. Upon adoption of the resolution under this paragraph “b” , the board shall comply with the requirements of section 297.36, subsection 1 , paragraph “b” . Sec. ___. Section 298.2, subsection 3, Code 2023, is amended to read as follows:
25. The board of directors of a school district may certify for levy by April 15 30 of a school year a tax on all taxable property in the school district for the regular physical plant and equipment levy. Sec. ___. Section 298.2, subsection 4, paragraph b, Code 2023, is amended to read as follows: b. If a combination of a property tax and income surtax is used, by April 15 30 of the previous school year, the board shall certify the percent of the income surtax to be imposed and the amount to be raised to the department of management and the department of management shall establish the rate of the property tax and income surtax for the school year. The physical plant and equipment property tax and income surtax shall be levied or imposed, collected, and paid to the school district in the manner provided for the instructional support program in sections 257.21 through 257.26 . Sec. ___. Section 298.4, subsection 1, unnumbered paragraph 1, Code 2023, is amended to read as follows: The board of directors of a school district may certify for levy by April 15 30 of a school year, a tax on all taxable property in the school district for a district management levy. The revenue from the tax levied in this section shall be placed in the district management levy fund of the school district. The district management levy shall be expended only for the following purposes: Sec. ___. Section 298.10, subsection 1, Code 2023, is amended to read as follows:
26. The board of directors of a school district may certify for levy by April 15 30 of a school year, a tax on all taxable property in the school district in order to raise an amount for a necessary cash reserve for a school district’s general fund. The amount raised for a necessary cash reserve does not increase a school district’s authorized expenditures as defined in section 257.7 . Sec. ___. Section 300.2, subsection 2, Code 2023, is amended to read as follows:
27. If a majority of the votes cast upon the proposition is in favor of the proposition, the board shall certify the amount required for a fiscal year to the county board of supervisors by April 15 30 of the preceding fiscal year. The board of supervisors shall levy the amount certified. The amount shall be placed in the public education and recreation levy fund of the district and shall be used only for the purposes specified in this chapter .”
28. Page 48, line 11, by striking “15” and inserting “30”
29. Page 49, line 3, by striking “April 10 25” and inserting “April May 10”
30. Page 49, line 12, by striking “15” and inserting “30”
31. Page 50, line 30, by striking “15” and inserting “30”
32. By renumbering as necessary.

Official amendment (PDF) · In the Bill Book