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House
File
172
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Introduced
HOUSE
FILE
172
BY
CROKEN
A
BILL
FOR
An
Act
allowing
cities
to
certify
taxes
for
general
fund
levy
1
for
various
purposes
upon
approval
of
the
voters
at
an
2
election.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
37.8,
Code
2025,
is
amended
to
read
as
1
follows:
2
37.8
Cost
of
development,
operation,
and
maintenance.
3
For
the
development,
operation,
and
maintenance
of
a
4
building
or
monument
constructed,
purchased,
or
donated
under
5
this
chapter
,
a
city
may
utilize
taxes
levied
under
section
6
384.1
or
section
384.12,
subsection
7
.
7
Sec.
2.
Section
384.12,
Code
2025,
is
amended
by
adding
the
8
following
new
subsections:
9
NEW
SUBSECTION
.
6.
A
tax
not
to
exceed
thirteen
and
10
one-half
cents
per
thousand
dollars
of
assessed
value
for
11
the
support
of
instrumental
or
vocal
musical
groups,
one
or
12
more
organizations
which
have
tax-exempt
status
under
section
13
501(c)(3)
of
the
Internal
Revenue
Code
and
are
organized
and
14
operated
exclusively
for
artistic
and
cultural
purposes,
or
15
any
of
these
purposes.
Certification
of
this
tax
is
subject
16
to
subsection
16.
17
NEW
SUBSECTION
.
7.
A
tax
not
to
exceed
eighty-one
cents
18
per
thousand
dollars
of
assessed
value
for
development,
19
operation,
and
maintenance
of
a
memorial
building
or
monument.
20
Certification
of
this
tax
is
subject
to
subsection
16.
21
NEW
SUBSECTION
.
8.
A
tax
not
to
exceed
thirteen
and
22
one-half
cents
per
thousand
dollars
of
assessed
value
for
23
support
of
a
symphony
orchestra.
Certification
of
this
tax
is
24
subject
to
subsection
16.
25
NEW
SUBSECTION
.
9.
A
tax
not
to
exceed
twenty-seven
cents
26
per
thousand
dollars
of
assessed
value
for
the
operation
of
27
cultural
and
scientific
facilities.
Certification
of
this
tax
28
is
subject
to
subsection
16,
except
that
the
question
may
be
29
submitted
on
the
council’s
own
motion.
30
NEW
SUBSECTION
.
10.
A
tax
to
aid
in
the
construction
of
31
a
county
bridge.
Certification
of
this
tax
is
subject
to
32
subsection
17,
except
that,
in
addition
to
other
requirements,
33
the
notice
of
special
election
must
include
the
location
of
the
34
proposed
bridge.
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NEW
SUBSECTION
.
11.
a.
A
tax
to
aid
a
company
incorporated
1
under
the
laws
of
this
state
in
the
construction
of
a
highway
2
or
combination
bridge
across
any
navigable
boundary
river
of
3
this
state,
commencing
or
terminating
in
the
city
and
suitable
4
for
use
as
highway,
or
for
both
highway
and
railway
purposes.
5
b.
Tax
moneys
received
for
this
purpose
may
not
be
paid
over
6
by
the
county
treasurer
until
the
city
has
filed
a
statement
7
that
the
corporation
has
complied
with
all
conditions.
8
c.
The
levy
is
limited
to
one
dollar
and
thirty-five
cents
9
per
thousand
dollars
of
the
assessed
value
of
taxable
property
10
in
the
city.
11
d.
The
estimated
cost
of
the
bridge
must
be
at
least
ten
12
thousand
dollars,
and
the
city
aid
may
not
exceed
one-half
of
13
the
estimated
cost.
14
e.
Certification
of
this
tax
is
subject
to
subsection
17,
15
except
that
the
notice
of
the
special
election
shall
include
16
the
name
of
the
corporation
to
be
aided,
and
all
conditions
17
required
of
the
corporation.
18
NEW
SUBSECTION
.
12.
If
a
tax
has
been
voted
for
aid
of
19
a
bridge
under
subsection
11,
a
further
tax
may
be
voted
for
20
the
purpose
of
purchasing
the
bridge.
Certification
of
this
21
further
tax
is
subject
to
subsection
16.
The
levy
under
this
22
subsection
is
limited
to
three
dollars
and
thirty-seven
and
23
one-half
cents
per
thousand
dollars
of
the
assessed
value
of
24
the
taxable
property
in
the
city,
payable
in
not
less
than
ten
25
annual
installments.
26
NEW
SUBSECTION
.
13.
A
tax
for
aid
to
a
public
27
transportation
company.
Certification
of
this
tax
is
28
subject
to
subsection
17.
The
levy
is
limited
to
three
and
29
three-eighths
cents
per
thousand
dollars
of
assessed
value.
In
30
addition
to
any
other
conditions,
the
following
requirements
31
must
be
met
before
moneys
received
for
this
purpose
may
be
paid
32
over
by
the
county
treasurer:
33
a.
The
public
transportation
company
shall
provide
the
city
34
with
copies
of
state
and
federal
income
tax
returns
for
the
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five
years
preceding
the
year
for
which
payment
is
contemplated
1
or
for
such
lesser
period
of
time
as
the
company
has
been
in
2
operation.
3
b.
The
city
shall,
in
any
given
year,
be
authorized
to
pay
4
over
only
such
sums
as
will
yield
not
to
exceed
two
percent
5
of
the
public
transportation
company’s
investment
as
the
same
6
is
valued
in
its
tax
depreciation
schedule,
provided
that
7
corporate
profits
and
losses
for
the
five
preceding
years
or
8
for
such
lesser
period
of
time
as
the
company
has
been
in
9
operation
shall
not
average
in
excess
of
a
two
percent
net
10
return.
Taxes
levied
under
this
subsection
may
not
be
used
to
11
subsidize
losses
incurred
prior
to
the
election
required
by
12
this
subsection.
13
NEW
SUBSECTION
.
14.
A
tax
not
to
exceed
twenty
and
14
one-half
cents
per
thousand
dollars
of
assessed
value
each
15
year
to
maintain
an
institution
received
by
gift
or
devise.
16
Certification
of
this
tax
is
subject
to
subsection
16.
17
NEW
SUBSECTION
.
15.
A
tax
not
to
exceed
twenty-seven
cents
18
per
thousand
dollars
of
assessed
value
for
support
of
a
public
19
library.
Certification
of
this
tax
is
subject
to
subsection
20
16,
except
that
if
a
majority
of
voters
approve
the
levy
21
pursuant
to
subsection
16,
paragraph
“b”
,
it
shall
be
imposed.
22
NEW
SUBSECTION
.
16.
A
tax
to
be
certified
under
subsection
23
6,
7,
8,
9,
12,
or
14
shall
be
subject
to
all
of
the
following:
24
a.
Upon
receipt
of
a
valid
petition
pursuant
to
section
25
362.4,
the
council
shall
submit
to
the
voters
at
the
next
26
regular
city
election
the
question
of
whether
a
tax
shall
be
27
levied.
28
b.
If
a
majority
of
voters
approve
the
levy,
it
may
be
29
imposed.
30
c.
The
levy
can
be
eliminated
by
the
same
procedure
of
31
petition
and
election.
32
d.
A
tax
authorized
by
an
election
held
prior
to
the
33
effective
date
of
the
city
code
may
be
continued
until
34
eliminated
by
the
council,
or
by
petition
and
election.
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NEW
SUBSECTION
.
17.
A
tax
to
be
certified
under
subsection
1
10,
11,
or
13
shall
be
subject
to
the
requirements
of
2
subsection
16
and
all
of
the
following:
3
a.
The
question
of
whether
to
adopt
the
tax
shall
be
4
submitted
at
a
special
election.
5
b.
The
expense
of
a
special
election
shall
be
paid
by
the
6
county.
7
c.
The
notice
of
the
special
election
shall
include
full
8
details
of
the
proposal,
including
the
rate
of
tax
to
be
levied
9
and
all
other
conditions.
10
EXPLANATION
11
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
12
the
explanation’s
substance
by
the
members
of
the
general
assembly.
13
2023
Iowa
Acts,
chapter
71
(HF
718),
amended
Code
section
14
384.12
(additional
taxes)
to
eliminate
several
taxes
a
city
15
may
levy
subject
to
voter
approval
at
an
election.
In
lieu
16
thereof,
HF
718
enacted
Code
section
384.1(3)(b)(2),
which
17
allows
cities
to
levy
the
same
amounts
the
eliminated
taxes
18
could
have
levied
as
a
part
of
the
cities’
general
fund
levy.
19
This
bill
recodifies
the
tax
levies
eliminated
by
HF
718
and
20
allows
such
taxes
to
be
levied,
subject
to
the
same
voter
21
approval
and
notice
requirements
that
existed
prior
to
the
22
enactment
of
HF
718
and
at
the
same
rates
as
prior
to
the
23
enactment
of
HF
718,
in
addition
to
the
increased
amounts
24
allowed
by
Code
section
384.1(3)(b)(2).
25
The
permissible
levies
the
bill
recodifies
relate
to
26
taxes
for
the
support
of
instrumental
or
vocal
musical
groups
27
or
one
or
more
organizations
which
have
tax-exempt
status
28
under
section
501(c)(3)
of
the
Internal
Revenue
Code
and
are
29
organized
and
operated
exclusively
for
artistic
and
cultural
30
purposes;
the
development,
operation,
and
maintenance
of
a
31
memorial
building
or
monument;
the
support
of
a
symphony
32
orchestra;
the
operation
of
cultural
and
scientific
facilities;
33
the
aid
in
the
construction
of
a
county
bridge;
the
aid
for
a
34
company
incorporated
under
the
laws
of
Iowa
in
the
construction
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of
certain
highways
or
combination
bridge
across
any
navigable
1
boundary
river
of
Iowa;
the
purchase
of
certain
bridges
2
across
navigable
boundary
rivers
of
Iowa;
the
aid
to
a
public
3
transportation
company;
the
maintenance
of
an
institution
4
received
by
gift
or
devise;
and
the
support
of
a
public
5
library.
The
bill
establishes
the
maximum
rate
a
city
may
levy
6
for
each
tax.
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