161A.20 SPECIAL ANNUAL TAX.
After obtaining agreements to carry out recommended soil
conservation measures and proper farm plans from owners of not less
than fifty percent of the lands situated in the subdistrict, a
subdistrict shall have the authority to impose a special annual tax,
the proceeds of which shall be used for the repayment of actual and
necessary expenses incurred to organize the subdistrict, to acquire
land or rights or interests therein by purchase or condemnation,
repair, alteration, maintenance and operation of the present and
future works of improvement within its boundaries.
On or before January 10 of each year its governing body shall make
an estimate of the amount it deems necessary to be raised by such
special tax for the ensuing year and transmit said estimate in
dollars to the board of supervisors of the county in which the
subdistrict lies.
If portions of the subdistrict are in more than one county, then
the governing body, as hereinbefore designated in such event, after
arriving at the estimate in dollars deemed necessary for the entire
subdistrict shall ratably apportion such amount between the counties
and transmit and certify the prorated portion to the respective
boards of supervisors of each of the counties.
The board or boards of supervisors shall upon receipt of
certification from the governing body of the district make the
necessary levy on the assessed valuation of all real estate within
the boundaries of the subdistrict lying within their respective
county to raise said amounts, but in no event to exceed one dollar
and eight cents per thousand dollars of assessed value.
The special tax levied under this section shall be collected in
the same manner as other taxes with a penalty for delinquency. The
moneys collected from the special tax and any delinquency penalty
shall be deposited in a fund established by the governing body as
provided by a resolution adopted by the governing body and delivered
for filing with each appropriate county treasurer. Moneys earned as
income from moneys in the fund, including as interest, shall remain
in the fund until expended by the governing body according to
procedures specified in the resolution. If the governing body does
not adopt a resolution or deliver the resolution to the county
treasurer, the moneys shall be deposited into a separate account in
the county's general fund by that county treasurer. The account
shall be identified by the official name of the subdistrict and
expenditures from the account shall be made on requisition of the
chairperson and secretary of the governing body of the subdistrict.
Section History: Early Form
[C58, 62, 66, 71, 73, 75, 77, 79, 81, § 467A.20]
Section History: Recent Form
C93, § 161A.20
2005 Acts, ch 116, §1
Referred to in § 161A.22, 161A.41
161A.20 SPECIAL ANNUAL TAX.
After obtaining agreements to carry out recommended soil
conservation measures and proper farm plans from owners of not less
than fifty percent of the lands situated in the subdistrict, a
subdistrict shall have the authority to impose a special annual tax,
the proceeds of which shall be used for the repayment of actual and
necessary expenses incurred to organize the subdistrict, to acquire
land or rights or interests therein by purchase or condemnation,
repair, alteration, maintenance and operation of the present and
future works of improvement within its boundaries.
On or before January 10 of each year its governing body shall make
an estimate of the amount it deems necessary to be raised by such
special tax for the ensuing year and transmit said estimate in
dollars to the board of supervisors of the county in which the
subdistrict lies.
If portions of the subdistrict are in more than one county, then
the governing body, as hereinbefore designated in such event, after
arriving at the estimate in dollars deemed necessary for the entire
subdistrict shall ratably apportion such amount between the counties
and transmit and certify the prorated portion to the respective
boards of supervisors of each of the counties.
The board or boards of supervisors shall upon receipt of
certification from the governing body of the district make the
necessary levy on the assessed valuation of all real estate within
the boundaries of the subdistrict lying within their respective
county to raise said amounts, but in no event to exceed one dollar
and eight cents per thousand dollars of assessed value.
The special tax levied under this section shall be collected in
the same manner as other taxes with a penalty for delinquency. The
moneys collected from the special tax and any delinquency penalty
shall be deposited in a fund established by the governing body as
provided by a resolution adopted by the governing body and delivered
for filing with each appropriate county treasurer. Moneys earned as
income from moneys in the fund, including as interest, shall remain
in the fund until expended by the governing body according to
procedures specified in the resolution. If the governing body does
not adopt a resolution or deliver the resolution to the county
treasurer, the moneys shall be deposited into a separate account in
the county's general fund by that county treasurer. The account
shall be identified by the official name of the subdistrict and
expenditures from the account shall be made on requisition of the
chairperson and secretary of the governing body of the subdistrict.
Section History: Early Form
[C58, 62, 66, 71, 73, 75, 77, 79, 81, § 467A.20]
Section History: Recent Form
C93, § 161A.20
2005 Acts, ch 116, §1
Referred to in § 161A.22, 161A.41
161A.20 SPECIAL ANNUAL TAX.
After obtaining agreements to carry out recommended soil
conservation measures and proper farm plans from owners of not less
than fifty percent of the lands situated in the subdistrict, a
subdistrict shall have the authority to impose a special annual tax,
the proceeds of which shall be used for the repayment of actual and
necessary expenses incurred to organize the subdistrict, to acquire
land or rights or interests therein by purchase or condemnation,
repair, alteration, maintenance and operation of the present and
future works of improvement within its boundaries.
On or before January 10 of each year its governing body shall make
an estimate of the amount it deems necessary to be raised by such
special tax for the ensuing year and transmit said estimate in
dollars to the board of supervisors of the county in which the
subdistrict lies.
If portions of the subdistrict are in more than one county, then
the governing body, as hereinbefore designated in such event, after
arriving at the estimate in dollars deemed necessary for the entire
subdistrict shall ratably apportion such amount between the counties
and transmit and certify the prorated portion to the respective
boards of supervisors of each of the counties.
The board or boards of supervisors shall upon receipt of
certification from the governing body of the district make the
necessary levy on the assessed valuation of all real estate within
the boundaries of the subdistrict lying within their respective
county to raise said amounts, but in no event to exceed one dollar
and eight cents per thousand dollars of assessed value.
The special tax levied under this section shall be collected in
the same manner as other taxes with a penalty for delinquency. The
moneys collected from the special tax and any delinquency penalty
shall be deposited in a fund established by the governing body as
provided by a resolution adopted by the governing body and delivered
for filing with each appropriate county treasurer. Moneys earned as
income from moneys in the fund, including as interest, shall remain
in the fund until expended by the governing body according to
procedures specified in the resolution. If the governing body does
not adopt a resolution or deliver the resolution to the county
treasurer, the moneys shall be deposited into a separate account in
the county's general fund by that county treasurer. The account
shall be identified by the official name of the subdistrict and
expenditures from the account shall be made on requisition of the
chairperson and secretary of the governing body of the subdistrict.
Section History: Early Form
[C58, 62, 66, 71, 73, 75, 77, 79, 81, § 467A.20]
Section History: Recent Form
C93, § 161A.20
2005 Acts, ch 116, §1
Referred to in § 161A.22, 161A.41
