Iowa 2023-2024 Regular Session

Iowa Senate Bill SF2222

Introduced
2/6/24  
Introduced
2/6/24  

Caption

A bill for an act relating to county board of supervisors' approval of sanitary district tax levies, and including applicability provisions.

Impact

The anticipated impact of SF2222 includes enhanced oversight of tax levies associated with sanitary districts. It aims to improve transparency and accountability by ensuring that local government entities scrutinize potential tax burdens before they are enacted. With the new stipulation, county supervisors are tasked with reviewing, modifying, or even rejecting proposed tax increases, which may lead to more equitable taxation practices across different sanitation districts within the same jurisdiction.

Summary

Senate File 2222 addresses the taxation powers of sanitary districts by requiring the boards of trustees to obtain approval from county boards of supervisors for proposed tax levies. This is a significant change from previous legislation where trustees had more autonomy in determining these levies. The bill specifies that a sanitary district can levy a tax not exceeding fifty-four cents per thousand dollars of the adjusted taxable valuation to support administrative costs or cover deficiencies in assessments, but the process now demands scrutiny and sanctioning from county supervisors before implementation.

Contention

Notable points of contention surrounding this bill may include concerns about the balance of power between sanitary district trustees and county supervisors. Supporters argue that increased approval requirements will prevent arbitrary tax increases and protect taxpayers’ interests. Conversely, detractors might express concerns that this new process could hinder the ability of sanitary districts to respond quickly to changing needs or emergencies by complicating the tax approval process, thereby potentially stalling essential public health initiatives.

Applicability

SF2222 is set to take effect for fiscal years beginning on or after July 1, 2025, allowing time for county boards and sanitary districts to adapt to the new requirements. This timeline underscores a shift in administrative power within local governments and ensures that stakeholders are adequately prepared for the changes.

Companion Bills

No companion bills found.

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