Read the full stored bill text
House
File
720
-
Introduced
HOUSE
FILE
720
BY
WILLS
and
NORDMAN
A
BILL
FOR
An
Act
concerning
combined
services
of
governmental
units.
1
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
2
TLSB
2585YH
(3)
91
ll/js
H.F.
720
Section
1.
NEW
SECTION
.
28E.45
Joint
taxing
authorities.
1
1.
For
purposes
of
this
section,
“governmental
unit”
means
2
a
political
subdivision
of
the
state
with
the
authority
to
3
assess,
levy,
and
collect
taxes,
including
but
not
limited
to
a
4
county,
a
city,
a
school
district,
or
a
township.
5
2.
Two
or
more
governmental
units
located
in
this
state
may,
6
under
a
joint
agreement
in
accordance
with
this
chapter
and
in
7
the
interest
of
cost
savings
and
efficiency,
combine
portions
8
or
all
of
their
services
and
authority
related
to
levying
9
taxes,
collecting
taxes,
and
assessing
property
values
or
other
10
applicable
taxing
methods.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
This
bill
provides
governmental
units
the
ability
to
15
combine
their
services
and
authority
related
to
levying
16
taxes,
collecting
taxes,
and
assessing
property
values
or
17
other
applicable
taxing
methods
by
entering
into
an
agreement
18
pursuant
to
Code
chapter
28E.
“Governmental
unit”
is
defined
19
to
mean
a
political
subdivision
of
the
state
with
the
authority
20
to
assess,
levy,
and
collect
taxes,
which
includes
but
is
not
21
limited
to
a
county,
a
city,
a
school
district,
or
a
township.
22
-1-
LSB
2585YH
(3)
91
ll/js
1/
1