IOWA STATUTES AND CODES
28E.22 - REFERENDUM FOR TAX.
28E.22 REFERENDUM FOR TAX.
1. The board of supervisors, or the city councils of a district
composed only of cities, may, and upon receipt of a petition signed
by eligible electors residing in the district equal in number to at
least five percent of the registered voters in the district shall,
submit a proposition to the electorate residing in the district at
any general election or at a special election held throughout the
district. The proposition shall provide for the establishment of a
public safety fund and the levy of a tax on taxable property located
in the district at rates not exceeding the rates specified in this
section for the purpose of providing additional moneys for the
operation of the district.
2. The ballot for the election shall be prepared in substantially
the form for submitting special questions at general elections and
the form of the proposition shall be substantially as follows:
"Shall an annual levy, the amount of which will not exceed a rate
of one dollar and fifty cents per thousand dollars of assessed value
of the taxable property in the unified law enforcement district be
authorized for providing additional moneys needed for unified law
enforcement services in the district?
Yes .. No .. "
3. If a majority of the registered voters in each city and the
unincorporated area of the county voting on the proposition approve
the proposition, the county board of supervisors for unincorporated
area and city councils for cities are authorized to levy the tax as
provided in section 28E.23.
4. Such moneys collected pursuant to the tax levy shall be
expended only for providing additional moneys needed for unified law
enforcement services in the district and shall be in addition to the
revenues raised in the county and cities in the district from their
general funds which are based upon an average of revenues raised for
law enforcement purposes by the county or city for the three previous
years. The amount of revenues raised for law enforcement purposes by
the county for the three previous years shall be computed separately
for the unincorporated portion of the district and for each city in
the district. Section History: Early Form
[C77, 79, 81, § 28E.22] Section History: Recent Form
83 Acts, ch 79, § 1; 95 Acts, ch 67, §53; 2001 Acts, ch 56, §1;
2008 Acts, ch 1032, §141
Referred to in § 28E.24, 28E.28, 28E.28B, 331.381
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