Text: SF537            Text: SF539
Complete Bill History


Senate File 538

SENATE FILE BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO SSB 1219) (As Amended and Passed by the Senate June 22, 2011) A BILL FOR 1 An Act relating to the finances of state and local government 2 by providing for funding of property tax credits and 3 reimbursements, by making and adjusting appropriations, 4 providing for salaries and compensation of state employees, 5 providing for matters relating to tax credits, providing for 6 fees and penalties, providing for legal responsibilities, 7 and providing for properly related matters, and including 8 effective date and retroactive and other applicability 9 provisions. 10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: SF 538 (5) 84 tm/jp PAG LIN 1 1 DIVISION I 1 2 STANDING APPROPRIATIONS AND RELATED MATTERS ==== FY 2011=2012 1 3 Section 1. BUDGET PROCESS FOR FISCAL YEAR 2012=2013. 1 4 1. For the budget process applicable to the fiscal year 1 5 beginning July 1, 2012, on or before October 1, 2011, in lieu 1 6 of the information specified in section 8.23, subsection 1, 1 7 unnumbered paragraph 1, and paragraph "a", all departments and 1 8 establishments of the government shall transmit to the director 1 9 of the department of management, on blanks to be furnished by 1 10 the director, estimates of their expenditure requirements, 1 11 including every proposed expenditure, for the ensuing fiscal 1 12 year, together with supporting data and explanations as called 1 13 for by the director of the department of management after 1 14 consultation with the legislative services agency. 1 15 2. The estimates of expenditure requirements shall be 1 16 in a form specified by the director of the department of 1 17 management, and the expenditure requirements shall include all 1 18 proposed expenditures and shall be prioritized by program or 1 19 the results to be achieved. The estimates shall be accompanied 1 20 by performance measures for evaluating the effectiveness of the 1 21 programs or results. 1 22 Sec. 2. LIMITATION OF STANDING APPROPRIATIONS. 1 23 Notwithstanding the standing appropriations in the following 1 24 designated sections for the fiscal year beginning July 1, 2011, 1 25 and ending June 30, 2012, the amounts appropriated from the 1 26 general fund of the state pursuant to these sections for the 1 27 following designated purposes shall not exceed the following 1 28 amounts: 1 29 1. For operational support grants and community cultural 1 30 grants under section 99F.11, subsection 3, paragraph "d", 1 31 subparagraph (1): 1 32 .................................................. $ 416,702 1 33 2. For regional tourism marketing under section 99F.11, 1 34 subsection 3, paragraph "d", subparagraph (2): 1 35 .................................................. $ 810,306 2 1 3. For the center for congenital and inherited disorders 2 2 central registry under section 144.13A, subsection 4, paragraph 2 3 "a": 2 4 .................................................. $ 171,121 2 5 4. For primary and secondary child abuse prevention 2 6 programs under section 144.13A, subsection 4, paragraph "a": 2 7 .................................................. $ 217,772 2 8 5. For programs for at=risk children under section 279.51: 2 9 .................................................. $ 10,728,891 2 10 The amount of any reduction in this subsection shall be 2 11 prorated among the programs specified in section 279.51, 2 12 subsection 1, paragraphs "a", "b", and "c". 2 13 6. For payment for nonpublic school transportation under 2 14 section 285.2: 2 15 .................................................. $ 7,060,931 2 16 If total approved claims for reimbursement for nonpublic 2 17 school pupil transportation exceed the amount appropriated in 2 18 accordance with this subsection, the department of education 2 19 shall prorate the amount of each approved claim. 2 20 7. For reimbursement for the homestead property tax credit 2 21 under section 425.1: 2 22 .................................................. $ 86,188,387 2 23 8. For reimbursement for the family farm and agricultural 2 24 land tax credits under sections 425A.1 and 426.1: 2 25 .................................................. $ 32,395,131 2 26 9. For the enforcement of chapter 453D relating to tobacco 2 27 product manufacturers under section 453D.8: 2 28 .................................................. $ 18,416 2 29 Sec. 3. INSTRUCTIONAL SUPPORT STATE AID ==== FY 2011=2012. In 2 30 lieu of the appropriation provided in section 257.20, 2 31 subsection 2, the appropriation for the fiscal year 2 32 beginning July 1, 2011, and ending June 30, 2012, for paying 2 33 instructional support state aid under section 257.20 for fiscal 2 34 year 2011=2012 is zero. 2 35 Sec. 4. Section 256.30, unnumbered paragraph 1, Code 2011, 3 1 is amended by striking the unnumbered paragraph and inserting 3 2 in lieu thereof the following: 3 3 For the fiscal year beginning July 1, 2011, and ending 3 4 June 30, 2012, and for each succeeding fiscal year, there 3 5 is appropriated from the general fund of the state to the 3 6 department the sum of one hundred thousand dollars. The 3 7 department shall distribute the appropriation to the tribal 3 8 council of the Sac and Fox Indian settlement for expenses of 3 9 educating American Indian children residing in the Sac and Fox 3 10 Indian settlement on land held in trust by the secretary of 3 11 the interior of the United States in excess of federal moneys 3 12 paid to the tribal council for educating the American Indian 3 13 children when moneys are appropriated for that purpose. The 3 14 tribal council shall administer the moneys distributed pursuant 3 15 to this section and shall submit an annual report and other 3 16 reports as required by the department to the department on the 3 17 expenditure of the moneys. 3 18 Sec. 5. Section 257.35, Code 2011, is amended by adding the 3 19 following new subsection: 3 20 NEW SUBSECTION. 5A. Notwithstanding subsection 1, and in 3 21 addition to the reduction applicable pursuant to subsection 3 22 2, the state aid for area education agencies and the portion 3 23 of the combined district cost calculated for these agencies 3 24 for the fiscal year beginning July 1, 2011, and ending June 3 25 30, 2012, shall be reduced by the department of management by 3 26 twenty million dollars. The reduction for each area education 3 27 agency shall be prorated based on the reduction that the agency 3 28 received in the fiscal year beginning July 1, 2003. 3 29 DIVISION II 3 30 SALARIES, COMPENSATION, AND RELATED MATTERS ==== FY 2011=2012 3 31 Sec. 6. APPOINTED STATE OFFICERS. 3 32 1. The governor shall establish a salary for appointed 3 33 nonelected persons in the executive branch of state government 3 34 holding a position enumerated in and within the salary 3 35 ranges provided in 2008 Iowa Acts, chapter 1191, section 14, 4 1 by considering, among other items, the experience of the 4 2 individual in the position, changes in the duties of the 4 3 position, the incumbent's performance of assigned duties, and 4 4 subordinates' salaries. However, the attorney general shall 4 5 establish the salary for the consumer advocate, the chief 4 6 justice of the supreme court shall establish the salary for the 4 7 state court administrator, the ethics and campaign disclosure 4 8 board shall establish the salary of the executive director, and 4 9 the Iowa public broadcasting board shall establish the salary 4 10 of the administrator of the public broadcasting division of the 4 11 department of education, each within the salary range provided 4 12 in 2008 Iowa Acts, chapter 1191, section 14. 4 13 2. The governor, in establishing salaries as provided in 4 14 this section, shall take into consideration other employee 4 15 benefits which may be provided for an individual including but 4 16 not limited to housing. 4 17 3. A person whose salary is established pursuant to this 4 18 section and who is a full=time, year=round employee of the 4 19 state shall not receive any other remuneration from the state 4 20 or from any other source for the performance of that person's 4 21 duties unless the additional remuneration is first approved by 4 22 the governor or authorized by law. However, this provision 4 23 does not exclude the reimbursement for necessary travel and 4 24 expenses incurred in the performance of duties or fringe 4 25 benefits normally provided to employees of the state. 4 26 Sec. 7. COLLECTIVE BARGAINING AGREEMENTS FUNDED. The 4 27 various state departments, boards, commissions, councils, 4 28 and agencies, including the state board of regents, for 4 29 the fiscal year beginning July 1, 2011, and ending June 30, 4 30 2012, shall provide from available sources pay adjustments, 4 31 expense reimbursements, and related benefits to fully fund the 4 32 following: 4 33 1. The collective bargaining agreement negotiated pursuant 4 34 to chapter 20 for employees in the blue collar bargaining unit. 4 35 2. The collective bargaining agreement negotiated pursuant 5 1 to chapter 20 for employees in the public safety bargaining 5 2 unit. 5 3 3. The collective bargaining agreement negotiated pursuant 5 4 to chapter 20 for employees in the security bargaining unit. 5 5 4. The collective bargaining agreement negotiated pursuant 5 6 to chapter 20 for employees in the technical bargaining unit. 5 7 5. The collective bargaining agreement negotiated pursuant 5 8 to chapter 20 for employees in the professional fiscal and 5 9 staff bargaining unit. 5 10 6. The collective bargaining agreement negotiated pursuant 5 11 to chapter 20 for employees in the clerical bargaining unit. 5 12 7. The collective bargaining agreement negotiated pursuant 5 13 to chapter 20 for employees in the professional social services 5 14 bargaining unit. 5 15 8. The collective bargaining agreement negotiated pursuant 5 16 to chapter 20 for employees in the community=based corrections 5 17 bargaining unit. 5 18 9. The collective bargaining agreements negotiated 5 19 pursuant to chapter 20 for employees in the judicial branch of 5 20 government bargaining units. 5 21 10. The collective bargaining agreement negotiated pursuant 5 22 to chapter 20 for employees in the patient care bargaining 5 23 unit. 5 24 11. The collective bargaining agreement negotiated pursuant 5 25 to chapter 20 for employees in the science bargaining unit. 5 26 12. The collective bargaining agreement negotiated pursuant 5 27 to chapter 20 for employees in the university of northern Iowa 5 28 faculty bargaining unit. 5 29 13. The collective bargaining agreement negotiated pursuant 5 30 to chapter 20 for employees in the state university of Iowa 5 31 graduate student bargaining unit. 5 32 14. The collective bargaining agreement negotiated pursuant 5 33 to chapter 20 for employees in the state university of Iowa 5 34 hospital and clinics tertiary health care bargaining unit. 5 35 15. The annual pay adjustments, related benefits, and 6 1 expense reimbursements referred to in the sections of this 6 2 division of this Act addressing state board of regents 6 3 employees who are not covered by a collective bargaining 6 4 agreement. 6 5 Sec. 8. STATE EMPLOYEES ==== STATE BOARD OF REGENTS. For 6 6 the fiscal year beginning July 1, 2011, and ending June 30, 6 7 2012, funds shall be provided from available sources of the 6 8 state board of regents for funding of collective bargaining 6 9 agreements for state board of regents employees covered by 6 10 such agreements and for the following state board of regents 6 11 employees not covered by a collective bargaining agreement: 6 12 1. Regents merit system employees and merit supervisory 6 13 employees. 6 14 2. Faculty members and professional and scientific 6 15 employees. 6 16 Sec. 9. BONUS PAY. For the fiscal year beginning July 1, 6 17 2011, and ending June 30, 2012, employees of the executive 6 18 branch, judicial branch, and legislative branch shall not 6 19 receive bonus pay unless otherwise authorized by law, required 6 20 pursuant to a contract of employment entered into before July 6 21 1, 2011, or required pursuant to a collective bargaining 6 22 agreement. This section does not apply to employees of the 6 23 state board of regents. For purposes of this section, "bonus 6 24 pay" means any additional remuneration provided an employee in 6 25 the form of a bonus, including but not limited to a retention 6 26 bonus, recruitment bonus, exceptional job performance pay, 6 27 extraordinary job performance pay, exceptional performance pay, 6 28 extraordinary duty pay, or extraordinary or special duty pay, 6 29 and any extra benefit not otherwise provided to other similarly 6 30 situated employees. 6 31 Sec. 10. STATE TROOPER MEAL ALLOWANCE. For the fiscal 6 32 year beginning July 1, 2011, the sworn peace officers in the 6 33 department of public safety who are not covered by a collective 6 34 bargaining agreement negotiated pursuant to chapter 20 shall 6 35 receive the same per diem meal allowance as the sworn peace 7 1 officers in the department of public safety who are covered 7 2 by a collective bargaining agreement negotiated pursuant to 7 3 chapter 20. 7 4 Sec. 11. SALARY MODEL ADMINISTRATOR. The salary model 7 5 administrator shall work in conjunction with the legislative 7 6 services agency to maintain the state's salary model used for 7 7 analyzing, comparing, and projecting state employee salary 7 8 and benefit information, including information relating to 7 9 employees of the state board of regents. The department of 7 10 revenue, the department of administrative services, the five 7 11 institutions under the jurisdiction of the state board of 7 12 regents, the judicial district departments of correctional 7 13 services, and the state department of transportation shall 7 14 provide salary data to the department of management and the 7 15 legislative services agency to operate the state's salary 7 16 model. The format and frequency of provision of the salary 7 17 data shall be determined by the department of management and 7 18 the legislative services agency. The information shall be 7 19 used in collective bargaining processes under chapter 20 and 7 20 in calculating the funding needs contained within the annual 7 21 salary adjustment legislation. A state employee organization 7 22 as defined in section 20.3, subsection 4, may request 7 23 information produced by the model, but the information provided 7 24 shall not contain information attributable to individual 7 25 employees. 7 26 DIVISION III 7 27 PERFORMANCE OF DUTY 7 28 Sec. 12. Section 7D.10, Code 2011, is amended to read as 7 29 follows: 7 30 7D.10 Court costs. 7 31 If sufficient funds for court costs have not been 7 32 appropriated to a state department, or if sufficient funds are 7 33 not otherwise available for such purposes within the budget of 7 34 a state department, upon authorization by the executive council 7 35 may pay, out of any money in the state treasury there is 8 1 appropriated from moneys in the general fund of the state not 8 2 otherwise appropriated, an amount sufficient to pay expenses 8 3 incurred, or costs taxed to the state, in any proceeding 8 4 brought by or against any of the state departments or in which 8 5 the state is a party or is interested. This section shall 8 6 not be construed to authorize the payment of travel or other 8 7 personal expenses of state officers or employees. 8 8 Sec. 13. Section 7D.10A, as amended by 2011 Iowa Acts, 8 9 Senate File 478, section 11, as enacted, is amended to read as 8 10 follows: 8 11 7D.10A Allocation Payment to livestock remediation fund. 8 12 If moneys are not sufficient to support the livestock 8 13 remediation fund as provided in chapter 459, subchapter V, the 8 14 executive council may allocate from moneys in the general fund 8 15 of the state, which are not otherwise obligated or encumbered, 8 16 authorize as an expense paid from the appropriations addressed 8 17 in section 7D.29 the payment of an amount to the livestock 8 18 remediation fund as provided under section 459.501, subsection 8 19 5. However, not more than a total of one million dollars shall 8 20 be allocated shall be paid pursuant to this section to the 8 21 livestock remediation fund at any time. 8 22 Sec. 14. Section 7D.29, Code 2011, is amended to read as 8 23 follows: 8 24 7D.29 Performance of duty == expense. 8 25 1. The executive council shall not employ others, or incur 8 26 authorize any expense, for the purpose of performing any duty 8 27 imposed upon the council when the duty may, without neglect of 8 28 their usual duties, be performed by the members, or by their 8 29 regular employees, but, subject to this limitation, the council 8 30 may incur authorize the necessary expense to perform or cause 8 31 to be performed any legal duty imposed on the council, and pay 8 32 the same out of any money in the state treasury not otherwise 8 33 appropriated. The expenses authorized by the executive council 8 34 in accordance with this section and the expenses authorized 8 35 by the executive council in accordance with other statutory 9 1 provisions referencing the appropriations addressed in this 9 2 section shall be paid as follows: 9 3 a. From the appropriation made from the Iowa economic 9 4 emergency fund in section 8.55 for purposes of paying such 9 5 expenses. 9 6 b. To the extent the appropriation from the Iowa economic 9 7 emergency fund described in paragraph "a" is insufficient to 9 8 pay such expenses, there is appropriated from moneys in the 9 9 general fund of the state not otherwise appropriated the amount 9 10 necessary to fund that deficiency.> 9 11 2. At least two weeks prior to the executive council's 9 12 approval of a payment authorization under this section, 9 13 the secretary of the executive council shall notify the 9 14 legislative services agency that the authorization request 9 15 will be considered by the executive council and shall provide 9 16 background information justifying the request. 9 17 3. The executive council shall receive requests from the 9 18 Iowa department of public health relative to the purchase, 9 19 storing, and distribution of vaccines and medication for 9 20 prevention, prophylaxis, or treatment. Upon review and after 9 21 compliance with subsection 2, the executive council may approve 9 22 the request and may incur authorize payment of the necessary 9 23 expense and pay the same out of any money in the state treasury 9 24 not otherwise appropriated. The expense authorized by the 9 25 executive council under this subsection shall be paid from the 9 26 appropriations referred to in subsection 1. 9 27 Sec. 15. Section 7D.30, Code 2011, is amended to read as 9 28 follows: 9 29 7D.30 Necessary record. 9 30 Before incurring authorizing any expense authorized by in 9 31 accordance with section 7D.29, the executive council shall, 9 32 in each case, by resolution, entered upon its records, set 9 33 forth the necessity for incurring authorizing such expense, 9 34 the special fitness of the one employed to perform such work, 9 35 the definite rate of compensation or salary allowed, and the 10 1 total amount of money that may be expended. Compensation or 10 2 salary for personal services in such cases must be determined 10 3 by unanimous vote of all members of the council. 10 4 Sec. 16. Section 8.55, subsection 3, paragraph a, Code 2011, 10 5 is amended to read as follows: 10 6 a. Except as provided in paragraphs "b", and "c", and 10 7 "0d", the moneys in the Iowa economic emergency fund shall 10 8 only be used pursuant to an appropriation made by the general 10 9 assembly. An appropriation shall only be made for the fiscal 10 10 year in which the appropriation is made. The moneys shall 10 11 only be appropriated by the general assembly for emergency 10 12 expenditures. 10 13 Sec. 17. Section 8.55, subsection 3, Code 2011, is amended 10 14 by adding the following new paragraph: 10 15 NEW PARAGRAPH. 0d. There is appropriated from the Iowa 10 16 economic emergency fund to the executive council an amount 10 17 sufficient to pay the expenses authorized by the executive 10 18 council, as addressed in section 7D.29. 10 19 Sec. 18. Section 8A.321, subsection 4, Code 2011, is amended 10 20 to read as follows: 10 21 4. Contract, with the approval of the executive council, 10 22 for the repair, remodeling, or, if the condition warrants, 10 23 demolition of all buildings and grounds of the state at 10 24 the seat of government, at the state laboratories facility 10 25 in Ankeny, and the institutions of the department of human 10 26 services and the department of corrections for which no 10 27 specific appropriation has been made, if the cost of repair, 10 28 remodeling, or demolition will not exceed one hundred thousand 10 29 dollars when completed. The cost of repair projects for which 10 30 no specific appropriation has been made shall be paid from 10 31 the fund as an expense authorized by the executive council as 10 32 provided in section 7D.29. 10 33 Sec. 19. Section 8A.321, subsection 6, paragraphs a and b, 10 34 Code 2011, are amended to read as follows: 10 35 a. Lease all buildings and office space necessary to 11 1 carry out the provisions of this subchapter or necessary for 11 2 the proper functioning of any state agency at the seat of 11 3 government. For state agencies at the seat of government, the 11 4 director may lease buildings and office space in Polk county 11 5 or in a county contiguous to Polk county. If no specific 11 6 appropriation has been made, the proposed lease shall be 11 7 submitted to the executive council for approval authorization 11 8 and if authorized lease expense shall be paid from the 11 9 appropriations addressed in section 7D.29. The cost of any 11 10 lease for which no specific appropriation has been made shall 11 11 be paid from the fund provided in section 7D.29. 11 12 b. When the general assembly is not in session, the director 11 13 may request moneys an expense authorization from the executive 11 14 council for moving state agencies located at the seat of 11 15 government from one location to another. The request may 11 16 include moving costs, telecommunications costs, repair costs, 11 17 or any other costs relating to the move. The executive council 11 18 may approve and shall pay the costs from funds authorize the 11 19 expenses provided and may authorize the expenses to be paid 11 20 from the appropriations addressed in section 7D.29 if it 11 21 determines the agency or department has no available does not 11 22 have funds available for these expenses. 11 23 Sec. 20. Section 11.32, as amended by 2011 Iowa Acts, 11 24 House File 536, section 26, as enacted, is amended to read as 11 25 follows: 11 26 11.32 Certified accountants employed. 11 27 Nothing in this chapter shall prohibit the auditor of state, 11 28 with the prior written permission of the state executive 11 29 council, from employing certified public accountants for 11 30 specific assignments. The auditor of state may employ such 11 31 accountants for any assignment now expressly reserved to the 11 32 auditor of state. Payments, after approval by the executive 11 33 council, will shall be made to the accountants so employed from 11 34 funds from which the auditor of state would have been paid had 11 35 the auditor of state performed the assignment, or if no such 12 1 specific funds are indicated not available, then payment will 12 2 be made from the funds of authorization of the expense by the 12 3 executive council shall be requested, and if authorized shall 12 4 be paid from the appropriations addressed in section 7D.29. 12 5 Sec. 21. Section 13.3, Code 2011, is amended to read as 12 6 follows: 12 7 13.3 Disqualification == substitute. 12 8 1. If, for any reason, the attorney general be is 12 9 disqualified from appearing in any action or proceeding, the 12 10 executive council shall appoint some authorize the appointment 12 11 of a suitable person for that purpose and defray the. There 12 12 is appropriated from moneys in the general fund not otherwise 12 13 appropriated an amount necessary to pay the reasonable expense 12 14 thereof from any unappropriated funds in the state treasury for 12 15 the person appointed. The department involved in the action or 12 16 proceeding shall be requested to recommend a suitable person 12 17 to represent the department and when the executive council 12 18 concurs in the recommendation, the person recommended shall be 12 19 appointed. 12 20 2. If the governor or a department is represented by an 12 21 attorney other than the attorney general in a court proceeding 12 22 as provided in this section, at the conclusion of the court 12 23 proceedings, the court shall review the fees charged to the 12 24 state to determine if the fees are fair and reasonable. The 12 25 executive council shall not reimburse authorize reimbursement 12 26 of attorney fees in excess of those determined by the court to 12 27 be fair and reasonable. 12 28 Sec. 22. Section 13.7, Code 2011, is amended to read as 12 29 follows: 12 30 13.7 Special counsel. 12 31 Compensation shall not be allowed to any person for services 12 32 as an attorney or counselor to an executive department of 12 33 the state government, or the head thereof of an executive 12 34 department of state government, or to a state board or 12 35 commission. However, the executive council may employ 13 1 authorize employment of legal assistance, at a reasonable 13 2 compensation, in a pending action or proceeding to protect the 13 3 interests of the state, but only upon a sufficient showing, 13 4 in writing, made by the attorney general, that the department 13 5 of justice cannot for reasons stated by the attorney general 13 6 perform the service, which. The reasons and action of the 13 7 council shall be entered upon its records. When If the 13 8 attorney general determines that the department of justice 13 9 cannot perform legal service in an action or proceeding, 13 10 the executive council shall request the department involved 13 11 in the action or proceeding to recommend legal counsel to 13 12 represent the department. If the attorney general concurs with 13 13 the department that the person recommended is qualified and 13 14 suitable to represent the department, the person recommended 13 15 shall be employed. If the attorney general does not concur 13 16 in the recommendation, the department shall submit a new 13 17 recommendation. This section does not affect the general 13 18 counsel for the utilities board of the department of commerce, 13 19 the legal counsel of the department of workforce development, 13 20 or the general counsel for the property assessment appeal 13 21 board. 13 22 Sec. 23. Section 29A.27, unnumbered paragraph 8, Code 2011, 13 23 is amended to read as follows: 13 24 All payments herein provided for under this section shall 13 25 be paid on the approval of the adjutant general from the 13 26 contingent fund of the executive council created in section 13 27 29C.20. 13 28 Sec. 24. Section 29C.8, subsection 3, paragraph f, 13 29 subparagraph (3), Code 2011, is amended to read as follows: 13 30 (3) Upon notification of a compensable loss to a member of 13 31 a homeland security and emergency management response team, the 13 32 department of administrative services shall process the claim 13 33 and seek funding authorization from the executive council for 13 34 to pay as an expense paid from the appropriations addressed in 13 35 section 7D.29 those costs associated with covered benefits. 14 1 Sec. 25. Section 29C.20, subsection 1, paragraph a, 14 2 unnumbered paragraph 1, Code 2011, is amended to read as 14 3 follows: 14 4 A contingent fund is created in the state treasury for the 14 5 use of the executive council which. Funding for the contingent 14 6 fund, if authorized by the executive council, shall be paid 14 7 from the appropriations addressed in section 7D.29. Moneys in 14 8 the contingent fund may be expended for the following purposes: 14 9 Sec. 26. Section 96.13, subsection 3, paragraph c, Code 14 10 2011, is amended to read as follows: 14 11 c. The department may appear before the executive council 14 12 and request funds authorization of moneys to meet unanticipated 14 13 emergencies as an expense from the appropriations addressed in 14 14 section 7D.29. 14 15 Sec. 27. Section 135.143, subsection 5, Code 2011, is 14 16 amended to read as follows: 14 17 5. Upon notification of a compensable loss, the department 14 18 of administrative services shall seek funding authorization 14 19 from the executive council for to pay as an expense from 14 20 the appropriations addressed in section 7D.29 those costs 14 21 associated with covered workers' compensation benefits. 14 22 Sec. 28. Section 135.144, subsection 11, Code 2011, is 14 23 amended to read as follows: 14 24 11. If a public health disaster or other public health 14 25 emergency situation exists which poses an imminent threat 14 26 to the public health, safety, and welfare, the department, 14 27 in conjunction with the governor, may provide financial 14 28 assistance, from funds appropriated to the department that 14 29 are not otherwise encumbered, to political subdivisions as 14 30 needed to alleviate the disaster or the emergency. If the 14 31 department does not have sufficient unencumbered funds, the 14 32 governor may request that the executive council, pursuant to 14 33 the authority of section 7D.29, commit sufficient funds, to 14 34 authorize the payment of up to one million dollars, that are 14 35 not otherwise encumbered from the general fund, as needed and 15 1 available, for as an expense from the appropriations addressed 15 2 in section 7D.29 to alleviate the disaster or the emergency. 15 3 If additional financial assistance is required in excess of one 15 4 million dollars, approval by the legislative council is also 15 5 required. 15 6 Sec. 29. Section 163.3A, subsection 4, paragraph b, Code 15 7 2011, is amended to read as follows: 15 8 b. The department shall provide and update a list of 15 9 the registered members of each emergency response team, 15 10 including the members' names and identifying information, to 15 11 the department of administrative services. Upon notification 15 12 of a compensable loss suffered by a registered member, the 15 13 department of administrative services shall seek funding 15 14 authorization from the executive council for to pay as an 15 15 expense from the appropriations addressed in section 7D.29 15 16 those costs associated with covered benefits. 15 17 Sec. 30. Section 163.10, Code 2011, is amended to read as 15 18 follows: 15 19 163.10 Quarantining or destroying animals. 15 20 The department may quarantine or destroy any animal exposed 15 21 to or afflicted with an infectious or contagious disease. 15 22 However, cattle exposed to or infected with tuberculosis shall 15 23 not be destroyed without the owner's consent, unless there are 15 24 sufficient moneys to reimburse the owner for the cattle, which 15 25 may be paid from the appropriation as an expense authorized as 15 26 provided in section 163.15, from moneys in the brucellosis and 15 27 tuberculosis eradication fund created in section 165.18, or 15 28 from moneys made available by the United States department of 15 29 agriculture. 15 30 Sec. 31. Section 163.15, subsection 2, paragraph a, 15 31 subparagraph (3), Code 2011, is amended to read as follows: 15 32 (3) A claim for an indemnity by the owner and a claim for 15 33 compensation and expenses by the appraisers shall be filed with 15 34 the department and submitted by the secretary of agriculture 15 35 to the executive council for its approval or disapproval 16 1 authorization of payment of the claim as an expense from the 16 2 appropriations addressed in section 7D.29. 16 3 Sec. 32. Section 163.15, subsection 2, paragraph a, 16 4 subparagraph (4), Code 2011, is amended by striking the 16 5 subparagraph. 16 6 Sec. 33. Section 163.15, subsection 2, paragraph b, 16 7 unnumbered paragraph 1, Code 2011, is amended to read as 16 8 follows: 16 9 A formula established by rule adopted by the department that 16 10 is effective as determined by the department in accordance 16 11 with chapter 17A and applicable upon approval of the plan 16 12 program of eradication approved by the executive council. 16 13 The formula shall be applicable to indemnify owners if the 16 14 executive council, upon recommendation by the secretary of 16 15 agriculture, determines that an animal population in this state 16 16 is threatened with infection from an exceptionally contagious 16 17 disease. 16 18 Sec. 34. Section 163.15, subsection 2, paragraph b, 16 19 subparagraph (4), Code 2011, is amended to read as follows: 16 20 (4) Upon approval by the The executive council, there is 16 21 appropriated to the department from any moneys in the general 16 22 fund of the state not otherwise appropriated moneys sufficient 16 23 to carry out the may authorize payment under the provisions 16 24 of this paragraph "b" as an expense from the appropriations 16 25 addressed in section 7D.29. 16 26 Sec. 35. Section 307.45, subsection 3, Code 2011, is amended 16 27 to read as follows: 16 28 3. Assessments against property owned by the state and 16 29 not under the jurisdiction and control of the department's 16 30 administrator of highways shall be made in the same manner 16 31 as those made against private property and payment shall be 16 32 made subject to authorization by the executive council from 16 33 any funds of the state not otherwise appropriated. There is 16 34 appropriated from moneys in the general fund not otherwise 16 35 appropriated an amount necessary to pay the expense authorized 17 1 by the executive council. 17 2 Sec. 36. Section 384.56, subsection 1, Code 2011, is amended 17 3 to read as follows: 17 4 1. Cities may assess the cost of a public improvement which 17 5 extends through, abuts upon, or is adjacent to lands owned 17 6 by the state, and the executive council shall pay payment 17 7 for the assessable portion of the cost of the improvement 17 8 through or along the lands as provided shall be subject to 17 9 authorization by the executive council. The executive council 17 10 shall pay assessments as and payable in the manner provided 17 11 in section 307.45 for property owned by the state and not 17 12 under the jurisdiction and control of the state department of 17 13 transportation. 17 14 Sec. 37. Section 459.501, subsection 5, as amended by 2011 17 15 Iowa Acts, Senate File 478, section 1, as enacted, is amended 17 16 to read as follows: 17 17 5. The following shall apply to moneys in the fund: 17 18 a. (1) The executive council may allocate moneys from the 17 19 general fund of the state as authorize payment of moneys as 17 20 an expense paid from the appropriations addressed in section 17 21 7D.29 and in the manner provided in section 7D.10A in an amount 17 22 necessary to support the fund, including the following: 17 23 (a) The payment of claims as provided in section 459.505. 17 24 (b) The allocation of moneys to the department of 17 25 agriculture and land stewardship for the payment of expenses 17 26 incurred by the department of agriculture and land stewardship 17 27 associated with providing for the sustenance and disposition of 17 28 livestock pursuant to chapter 717. 17 29 (2) Notwithstanding subparagraph (1), the allocation of 17 30 moneys from the general fund of the state executive council's 17 31 authorization for payment shall be made provided only if the 17 32 amount of moneys in the fund, which are not obligated or 17 33 encumbered, and not counting the department's estimate of the 17 34 cost to the fund for pending or unsettled claims, the amount 17 35 to be allocated to the department of agriculture and land 18 1 stewardship, and any amount required to be credited to the 18 2 general fund of the state under this subsection, is less than 18 3 one million dollars. 18 4 b. The department of natural resources shall credit an 18 5 amount to the general fund of the state from which the expense 18 6 authorized by the executive council as provided in paragraph 18 7 "a" was appropriated which is equal to an amount allocated to 18 8 support the livestock remediation fund by the executive council 18 9 under paragraph "a". The However, the department shall only be 18 10 required to credit the moneys to the general such fund of the 18 11 state if the moneys in the livestock remediation fund which are 18 12 not obligated or encumbered, and not counting the department's 18 13 estimate of the cost to the livestock remediation fund for 18 14 pending or unsettled claims, the amount to be allocated to the 18 15 department of agriculture and land stewardship, and any amount 18 16 required to be transferred to the general fund under from which 18 17 appropriated as described in this paragraph, are in excess of 18 18 two million five hundred thousand dollars. The department is 18 19 not required to credit the total amount to the general fund 18 20 of the state from which appropriated as described in this 18 21 paragraph during any one fiscal year. 18 22 Sec. 38. Section 468.43, unnumbered paragraph 4, Code 2011, 18 23 is amended to read as follows: 18 24 The assessments against lands under the jurisdiction 18 25 of the department of natural resources shall be paid as an 18 26 expense from the appropriations addressed in section 7D.29, 18 27 if authorized by the executive council upon certification of 18 28 the amount by the county treasurer. There is appropriated 18 29 from any funds in the general fund of the state not otherwise 18 30 appropriated amounts sufficient to pay the certified 18 31 assessments. 18 32 Sec. 39. Section 568.16, Code 2011, is amended to read as 18 33 follows: 18 34 568.16 Purchase money refunded. 18 35 If the grantee of the state, or the grantee's successors, 19 1 administrators, or assigns, shall be deprived of the land 19 2 conveyed by the state under this chapter by the final decree 19 3 of a court of record for the reason that the conveyance by the 19 4 state passed no title whatever to the land therein did not pass 19 5 title to the land described, because title thereto to the land 19 6 had previously for any reason been vested in others, then the 19 7 money so paid by the state for the said land shall be refunded 19 8 by the state to the person or persons entitled thereto to the 19 9 refund, provided the said grantee, or the grantee's successors, 19 10 administrators, or assigns, shall file a certified copy of 19 11 the transcript of the said final decree with the executive 19 12 council within one year from the date of the issuance of 19 13 such decree, and shall also file satisfactory proof with the 19 14 executive council that the action over the title to the land 19 15 was commenced within ten years from the date of the issuance of 19 16 patent or deed by the state. The amount of money to be refunded 19 17 under the provisions of this section shall be certified 19 18 authorized and paid by the executive council to the director 19 19 of the department of administrative services, who shall draw a 19 20 warrant therefor, and the same shall be paid out of the general 19 21 fund as an expense from the appropriations addressed in section 19 22 7D.29. 19 23 Sec. 40. Section 602.10133, Code 2011, is amended to read 19 24 as follows: 19 25 602.10133 Costs and expenses. 19 26 The court costs incident to such proceedings, and the 19 27 reasonable expense of said the judges in attending said the 19 28 hearing after being approved by the supreme court shall be paid 19 29 as court costs an expense authorized by the executive council 19 30 from the appropriations addressed in section 7D.29. 19 31 Sec. 41. Section 663.44, Code 2011, is amended to read as 19 32 follows: 19 33 663.44 Costs. 19 34 1. If the plaintiff is discharged, the costs shall be 19 35 assessed to the defendant, unless the defendant is an officer 20 1 holding the plaintiff in custody under a commitment, or under 20 2 other legal process, in which case the costs shall be assessed 20 3 to the county. If the plaintiff's application is refused, 20 4 the costs shall be assessed against the plaintiff, and, in 20 5 the discretion of the court, against the person who filed the 20 6 petition in the plaintiff's behalf. 20 7 2. However, where Notwithstanding subsection 1, if 20 8 the plaintiff is confined in any state institution, and is 20 9 discharged in habeas corpus proceedings, or where if the habeas 20 10 corpus proceedings fail, and costs and fees cannot be collected 20 11 from the person liable to pay the same costs and fees, such 20 12 the costs and fees shall be paid by the county in which such 20 13 state institution is located. The facts of such payment and 20 14 the proceedings on which it is based, with a statement of the 20 15 amount of fees or costs incurred, with approval in writing by 20 16 the presiding judge appended to such the statement or endorsed 20 17 thereon on the statement, shall then be certified by the clerk 20 18 of the district court under the seal of office to the state 20 19 executive council. The executive council shall then review 20 20 the proceedings and authorize reimbursement for all such fees 20 21 and costs or such part thereof of the fees and costs as the 20 22 executive council shall find finds justified, and shall notify 20 23 the director of the department of administrative services to 20 24 draw a warrant to such county treasurer on the state general 20 25 fund for the amount authorized. There is appropriated from 20 26 moneys in the general fund not otherwise appropriated an 20 27 amount necessary to pay the reimbursement authorized by the 20 28 executive council. The costs and fees referred to above shall 20 29 include any award of fees made to a court appointed attorney 20 30 representing an indigent party bringing the habeas corpus 20 31 action. 20 32 DIVISION IV 20 33 STANDING APPROPRIATIONS AND RELATED MATTERS ==== FY 2012=2013 20 34 Sec. 42. BUDGET PROCESS FOR FISCAL YEAR 2013=2014. 20 35 1. For the budget process applicable to the fiscal year 21 1 beginning July 1, 2013, on or before October 1, 2012, in lieu 21 2 of the information specified in section 8.23, subsection 1, 21 3 unnumbered paragraph 1, and paragraph "a", all departments and 21 4 establishments of the government shall transmit to the director 21 5 of the department of management, on blanks to be furnished by 21 6 the director, estimates of their expenditure requirements, 21 7 including every proposed expenditure, for the ensuing fiscal 21 8 year, together with supporting data and explanations as called 21 9 for by the director of the department of management after 21 10 consultation with the legislative services agency. 21 11 2. The estimates of expenditure requirements shall be 21 12 in a form specified by the director of the department of 21 13 management, and the expenditure requirements shall include all 21 14 proposed expenditures and shall be prioritized by program or 21 15 the results to be achieved. The estimates shall be accompanied 21 16 by performance measures for evaluating the effectiveness of the 21 17 programs or results. 21 18 Sec. 43. LIMITATION OF STANDING APPROPRIATIONS. 21 19 Notwithstanding the standing appropriations in the following 21 20 designated sections for the fiscal year beginning July 1, 2012, 21 21 and ending June 30, 2013, the amounts appropriated from the 21 22 general fund of the state pursuant to these sections for the 21 23 following designated purposes shall not exceed the following 21 24 amounts: 21 25 1. For operational support grants and community cultural 21 26 grants under section 99F.11, subsection 3, paragraph "d", 21 27 subparagraph (1): 21 28 .................................................. $ 208,351 21 29 2. For regional tourism marketing under section 99F.11, 21 30 subsection 3, paragraph "d", subparagraph (2): 21 31 .................................................. $ 405,153 21 32 3. For the center for congenital and inherited disorders 21 33 central registry under section 144.13A, subsection 4, paragraph 21 34 "a": 21 35 .................................................. $ 85,560 22 1 4. For primary and secondary child abuse prevention 22 2 programs under section 144.13A, subsection 4, paragraph "a": 22 3 .................................................. $ 108,886 22 4 5. For programs for at=risk children under section 279.51: 22 5 .................................................. $ 10,728,891 22 6 The amount of any reduction in this subsection shall be 22 7 prorated among the programs specified in section 279.51, 22 8 subsection 1, paragraphs "a", "b", and "c". 22 9 6. For payment for nonpublic school transportation under 22 10 section 285.2: 22 11 .................................................. $ 3,530,465 22 12 If total approved claims for reimbursement for nonpublic 22 13 school pupil transportation exceed the amount appropriated in 22 14 accordance with this subsection, the department of education 22 15 shall prorate the amount of each approved claim. 22 16 7. For reimbursement for the homestead property tax credit 22 17 under section 425.1: 22 18 .................................................. $ 86,188,387 22 19 8. For reimbursement for the family farm and agricultural 22 20 land tax credits under sections 425A.1 and 426.1: 22 21 .................................................. $ 32,395,131 22 22 9. For the enforcement of chapter 453D relating to tobacco 22 23 product manufacturers under section 453D.8: 22 24 .................................................. $ 9,208 22 25 Sec. 44. INSTRUCTIONAL SUPPORT STATE AID ==== FY 22 26 2012=2013. In lieu of the appropriation provided in section 22 27 257.20, subsection 2, the appropriation for the fiscal year 22 28 beginning July 1, 2012, and ending June 30, 2013, for paying 22 29 instructional support state aid under section 257.20 for fiscal 22 30 year 2012=2013 is zero. 22 31 DIVISION V 22 32 SALARIES, COMPENSATION, AND RELATED MATTERS ==== FY 2012=2013 22 33 Sec. 45. COLLECTIVE BARGAINING AGREEMENTS FUNDED. The 22 34 various state departments, boards, commissions, councils, 22 35 and agencies, including the state board of regents, for 23 1 the fiscal year beginning July 1, 2012, and ending June 30, 23 2 2013, shall provide from available sources pay adjustments, 23 3 expense reimbursements, and related benefits to fully fund the 23 4 following: 23 5 1. The collective bargaining agreement negotiated pursuant 23 6 to chapter 20 for employees in the blue collar bargaining unit. 23 7 2. The collective bargaining agreement negotiated pursuant 23 8 to chapter 20 for employees in the public safety bargaining 23 9 unit. 23 10 3. The collective bargaining agreement negotiated pursuant 23 11 to chapter 20 for employees in the security bargaining unit. 23 12 4. The collective bargaining agreement negotiated pursuant 23 13 to chapter 20 for employees in the technical bargaining unit. 23 14 5. The collective bargaining agreement negotiated pursuant 23 15 to chapter 20 for employees in the professional fiscal and 23 16 staff bargaining unit. 23 17 6. The collective bargaining agreement negotiated pursuant 23 18 to chapter 20 for employees in the clerical bargaining unit. 23 19 7. The collective bargaining agreement negotiated pursuant 23 20 to chapter 20 for employees in the professional social services 23 21 bargaining unit. 23 22 8. The collective bargaining agreement negotiated pursuant 23 23 to chapter 20 for employees in the community=based corrections 23 24 bargaining unit. 23 25 9. The collective bargaining agreements negotiated 23 26 pursuant to chapter 20 for employees in the judicial branch of 23 27 government bargaining units. 23 28 10. The collective bargaining agreement negotiated pursuant 23 29 to chapter 20 for employees in the patient care bargaining 23 30 unit. 23 31 11. The collective bargaining agreement negotiated pursuant 23 32 to chapter 20 for employees in the science bargaining unit. 23 33 12. The collective bargaining agreement negotiated pursuant 23 34 to chapter 20 for employees in the university of northern Iowa 23 35 faculty bargaining unit. 24 1 13. The collective bargaining agreement negotiated pursuant 24 2 to chapter 20 for employees in the state university of Iowa 24 3 graduate student bargaining unit. 24 4 14. The collective bargaining agreement negotiated pursuant 24 5 to chapter 20 for employees in the state university of Iowa 24 6 hospital and clinics tertiary health care bargaining unit. 24 7 15. The annual pay adjustments, related benefits, and 24 8 expense reimbursements referred to in the sections of this 24 9 division of this Act addressing state board of regents 24 10 employees who are not covered by a collective bargaining 24 11 agreement. 24 12 Sec. 46. STATE EMPLOYEES ==== STATE BOARD OF REGENTS. For 24 13 the fiscal year beginning July 1, 2012, and ending June 30, 24 14 2013, funds shall be provided from available sources of the 24 15 state board of regents for funding of collective bargaining 24 16 agreements for state board of regents employees covered by 24 17 such agreements and for the following state board of regents 24 18 employees not covered by a collective bargaining agreement: 24 19 1. Regents merit system employees and merit supervisory 24 20 employees. 24 21 2. Faculty members and professional and scientific 24 22 employees. 24 23 Sec. 47. BONUS PAY. For the fiscal year beginning July 24 24 1, 2012, and ending June 30, 2013, employees of the executive 24 25 branch, judicial branch, and legislative branch shall not 24 26 receive bonus pay unless otherwise authorized by law, required 24 27 pursuant to a contract of employment entered into before July 24 28 1, 2012, or required pursuant to a collective bargaining 24 29 agreement. This section does not apply to employees of the 24 30 state board of regents. For purposes of this section, "bonus 24 31 pay" means any additional remuneration provided an employee in 24 32 the form of a bonus, including but not limited to a retention 24 33 bonus, recruitment bonus, exceptional job performance pay, 24 34 extraordinary job performance pay, exceptional performance pay, 24 35 extraordinary duty pay, or extraordinary or special duty pay, 25 1 and any extra benefit not otherwise provided to other similarly 25 2 situated employees. 25 3 Sec. 48. STATE TROOPER MEAL ALLOWANCE. For the fiscal 25 4 year beginning July 1, 2012, the sworn peace officers in the 25 5 department of public safety who are not covered by a collective 25 6 bargaining agreement negotiated pursuant to chapter 20 shall 25 7 receive the same per diem meal allowance as the sworn peace 25 8 officers in the department of public safety who are covered 25 9 by a collective bargaining agreement negotiated pursuant to 25 10 chapter 20. 25 11 Sec. 49. SALARY MODEL ADMINISTRATOR. The salary model 25 12 administrator shall work in conjunction with the legislative 25 13 services agency to maintain the state's salary model used for 25 14 analyzing, comparing, and projecting state employee salary 25 15 and benefit information, including information relating to 25 16 employees of the state board of regents. The department of 25 17 revenue, the department of administrative services, the five 25 18 institutions under the jurisdiction of the state board of 25 19 regents, the judicial district departments of correctional 25 20 services, and the state department of transportation shall 25 21 provide salary data to the department of management and the 25 22 legislative services agency to operate the state's salary 25 23 model. The format and frequency of provision of the salary 25 24 data shall be determined by the department of management and 25 25 the legislative services agency. The information shall be 25 26 used in collective bargaining processes under chapter 20 and 25 27 in calculating the funding needs contained within the annual 25 28 salary adjustment legislation. A state employee organization 25 29 as defined in section 20.3, subsection 4, may request 25 30 information produced by the model, but the information provided 25 31 shall not contain information attributable to individual 25 32 employees. 25 33 DIVISION VI 25 34 CORRECTIVE PROVISIONS 25 35 Sec. 50. Section 8.6, subsection 9A, as enacted by 2011 Iowa 26 1 Acts, House File 45, section 39, is amended to read as follows: 26 2 9A. Budget and tax rate databases. To develop and make 26 3 available to the public a searchable budget database and 26 4 internet site as required under chapter 8G, division subchapter 26 5 I, and to develop and make available to the public a searchable 26 6 tax rate database and internet site as required under chapter 26 7 8G, division subchapter II. 26 8 Sec. 51. Section 8.57E, subsection 3, paragraph a, as 26 9 enacted by 2011 Iowa Acts, Senate File 209, section 30, is 26 10 amended to read as follows: 26 11 a. Moneys in the taxpayer's taxpayers trust fund may be 26 12 used for cash flow purposes during a fiscal year provided that 26 13 any moneys so allocated are returned to the fund by the end of 26 14 that fiscal year. 26 15 Sec. 52. Section 8G.13, as enacted by 2011 Iowa Acts, House 26 16 File 45, section 50, is amended to read as follows: 26 17 8G.13 Updating database. 26 18 To facilitate the department of management's efforts in 26 19 creating and maintaining a searchable database of the taxes 26 20 identified in section 8G.12, subsection 3 1, for all taxing 26 21 jurisdictions in the state, each taxing jurisdiction may 26 22 annually be required to report its tax rates to the department 26 23 of management or the department of revenue and shall report any 26 24 changes to its tax rates within thirty days of the change. 26 25 Sec. 53. Section 16.193, subsection 3, paragraph a, Code 26 26 2011, as amended by 2011 Iowa Acts, Senate File 475, section 26 27 11, is amended to read as follows: 26 28 a. During the term of the Iowa jobs program and Iowa jobs 26 29 II program, the Iowa finance authority shall collect data on 26 30 all of the projects approved for the program programs. The 26 31 department of management and the state agencies associated 26 32 with the projects shall assist the authority with the data 26 33 collection and in developing the report required by this 26 34 subsection. The authority shall report quarterly to the 26 35 governor and the general assembly concerning the data. 27 1 Sec. 54. Section 68A.401, subsection 4, Code 2011, as 27 2 amended by 2011 Iowa Acts, Senate File 475, section 17, is 27 3 amended to read as follows: 27 4 4. Political committees expressly advocating the 27 5 nomination, election, or defeat of candidates for both 27 6 federal office and any elected office created by law or the 27 7 Constitution of the State of Iowa shall file statements and 27 8 reports with the board in addition to any federal reports 27 9 required to be filed with the board. However, a political 27 10 committee that is registered and filing full disclosure 27 11 reports of all financial activities with the federal election 27 12 commission may file verified statements as provided in section 27 13 68B.201A 68A.201A. 27 14 Sec. 55. Section 139A.19, subsection 3, as enacted by 2011 27 15 Iowa Acts, House File 467, section 20, is amended to read as 27 16 follows: 27 17 3. This section does not preclude a hospital, clinic, other 27 18 health facility, or a health care provider from providing 27 19 notification to a care provider under circumstances in 27 20 which the hospital's, clinic's, other health facility's, or 27 21 health care provider's policy provides for notification of 27 22 the hospital's, clinics clinic's, other health facility's, 27 23 or health care provider's own employees of exposure to a 27 24 contagious or infectious disease that is not life=threatening 27 25 if the notice does not reveal a patient's name, unless the 27 26 patient consents. 27 27 Sec. 56. Section 175.3, subsection 1, paragraph a, Code 27 28 2011, as amended by 2011 Iowa Acts, Senate File 429, section 1, 27 29 is amended to read as follows: 27 30 a. The agricultural development authority is established 27 31 within the department of agriculture and land stewardship. The 27 32 agency authority is constituted as a public instrumentality 27 33 and agency of the state exercising public and essential 27 34 governmental functions. 27 35 Sec. 57. Section 207.22, subsection 3, paragraph b, Code 28 1 2011, as amended by 2011 Iowa Acts, Senate File 475, section 28 2 47, is amended to read as follows: 28 3 b. Acquisition of coal refuse disposal sites and all 28 4 coal refuse thereon will serve the purposes of Tit. IV of 28 5 Pub. L. No. 95=87, Tit. IV, codified at 30 U.S.C. ch. 25, 28 6 subch. IV, or that public ownership is desirable to meet 28 7 emergency situations and prevent recurrences of the adverse 28 8 effect of past coal mining practices. 28 9 Sec. 58. Section 232.71D, subsection 3, paragraph a, 28 10 unnumbered paragraph 1, as enacted by 2011 Iowa Acts, House 28 11 File 562, section 3, is amended to read as follows: 28 12 Unless any of the circumstances listed in paragraph "b" are 28 13 applicable, cases to which any of the following circumstances 28 14 apply shall not be placed on in the central registry: 28 15 Sec. 59. Section 256.7, subsection 26, paragraph a, 28 16 subparagraph (1), as enacted by 2011 Iowa Acts, Senate File 28 17 453, section 1, is amended to read as follows: 28 18 (1) The rules establishing high school graduation 28 19 requirements shall authorize a school district or 28 20 accredited nonpublic school to consider that any student who 28 21 satisfactorily completes a high school=level unit of English 28 22 or language arts, mathematics, science, or social studies has 28 23 satisfactorily completed a unit of the high school graduation 28 24 requirements for that area as specified in this lettered 28 25 paragraph, and to shall authorize the school district or 28 26 accredited nonpublic school to issue high school credit for the 28 27 unit to the student. 28 28 Sec. 60. Section 321.34, subsection 20C, paragraph a, 28 29 if enacted by 2011 Iowa Acts, House File 651, section 2, is 28 30 amended to read as follows: 28 31 a. The department, in consultation with the adjutant 28 32 general, shall design combat infantryman badge, combat action 28 33 badge, combat action ribbon, air force combat action medal, 28 34 and combat medical badge distinguishing processed emblems. 28 35 Upon receipt of two hundred fifty orders for special combat 29 1 infantryman badge, combat action badge, combat action ribbon, 29 2 air force combat action medal, or combat medical badge special 29 3 registration plates, accompanied by a start=up fee of twenty 29 4 dollars per order, the department shall begin issuing special 29 5 registration plates with the applicable distinguishing 29 6 processed emblem as provided in paragraphs "b" and "c". The 29 7 minimum order requirement shall apply separately to each of the 29 8 special registration plates created under this subsection. 29 9 Sec. 61. Section 321.34, subsection 25, paragraph a, if 29 10 enacted by 2011 Iowa Acts, House File 651, section 2, is 29 11 amended to read as follows: 29 12 a. The department, in consultation with the adjutant 29 13 general, shall design a civil war sesquicentennial 29 14 distinguishing processed emblem. Upon receipt of two hundred 29 15 fifty orders for special civil war sesquicentennial special 29 16 registration plates, accompanied by a start=up fee of twenty 29 17 dollars per order, the department shall begin issuing special 29 18 registration plates with a civil war sesquicentennial processed 29 19 emblem as provided in paragraph "b". 29 20 Sec. 62. Section 327B.5, Code 2011, is amended to read as 29 21 follows: 29 22 327B.5 Penalty. 29 23 Any person violating the provisions of this chapter shall, 29 24 upon conviction, be subject to a scheduled fine as provided in 29 25 section 805.8A, subsection 13, paragraphs paragraph "f" and "g". 29 26 Sec. 63. Section 422.11O, subsection 5, paragraph a, 29 27 subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 29 28 531, section 17, is amended to read as follows: 29 29 (2) The E=15 plus gasoline promotion tax credit pursuant to 29 30 section 422.11Y. 29 31 Sec. 64. Section 422.11Y, subsection 1, paragraph d, if 29 32 enacted by 2011 Iowa Acts, Senate File 531, section 35, is 29 33 amended to read as follows: 29 34 d. "Tax credit" means the E=15 plus gasoline promotion tax 29 35 credit as provided in this section. 30 1 Sec. 65. Section 422.11Y, subsection 3, unnumbered 30 2 paragraph 1, if enacted by 2011 Iowa Acts, Senate File 531, 30 3 section 35, is amended to read as follows: 30 4 The taxes imposed under this division, less the credits 30 5 allowed under section 422.12, shall be reduced by the amount of 30 6 the E=15 plus gasoline promotion tax credit for each tax year 30 7 that the taxpayer is eligible to claim a tax credit under this 30 8 subsection. 30 9 Sec. 66. Section 422.11Y, subsection 6, paragraph b, 30 10 subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 30 11 531, section 35, is amended to read as follows: 30 12 (2) The retail dealer may claim the ethanol promotion 30 13 tax credit as provided in paragraph "a" for the same ethanol 30 14 gallonage used to calculate and claim the E=15 plus gasoline 30 15 promotion tax credit. 30 16 Sec. 67. Section 423.4, subsection 9, unnumbered paragraph 30 17 1, if enacted by 2011 Iowa Acts, Senate File 531, section 59, 30 18 is amended to read as follows: 30 19 A person who qualifies as a biodiesel producer as provided in 30 20 this subsection may apply to the director for a refund of the 30 21 amount of the sales or use tax imposed and paid upon purchases 30 22 made by the person. 30 23 Sec. 68. Section 483A.24A, Code 2011, as amended by 2011 30 24 Iowa Acts, Senate File 194, section 10, is amended to read as 30 25 follows: 30 26 483A.24A License refunds ==== military service. 30 27 Notwithstanding any provision of this chapter to the 30 28 contrary, a service member deployed for military service, both 30 29 as defined in section 29A.1, subsection 3, shall receive a 30 30 refund of that portion of any license fee paid by the service 30 31 member representing the service member's period of military 30 32 service. 30 33 Sec. 69. Section 501.101, subsection 01, as enacted by 2011 30 34 Iowa Acts, House File 348, section 7, is amended to read as 30 35 follows: 31 1 01. "Alternative voting method" means a method of voting 31 2 other than a written ballot, including voting by electronic, 31 3 telephonic, internet, or other means that reasonably allow 31 4 allows members the opportunity to vote. 31 5 Sec. 70. Section 501A.703, subsection 5, paragraph d, Code 31 6 2011, as amended by 2011 Iowa Acts, House File 348, section 19, 31 7 is amended to read as follows: 31 8 d. If the ballot of the member is received by the 31 9 cooperative on or before the date of the regular members' 31 10 meeting or as otherwise prescribed for an alternative, voting 31 11 method, the ballot or alternative voting method shall be 31 12 accepted and counted as the vote of the absent member. 31 13 Sec. 71. Section 511.8, subsection 22, paragraph i, 31 14 unnumbered paragraph 1, as enacted by 2011 Iowa Acts, Senate 31 15 File 406, section 25, is amended to read as follows: 31 16 Securities held in the legal reserve of a life insurance 31 17 company or association pledged as collateral for financial 31 18 instruments used in highly effective hedging transactions as 31 19 defined in the national association of insurance commissioners' 31 20 Statement statement of Statutory Accounting Principles No. 31 21 statutory accounting principles no. 86 shall continue to 31 22 be eligible for inclusion on in the legal reserve of the 31 23 life insurance company or association subject to all of the 31 24 following: 31 25 Sec. 72. Section 514J.109, subsection 3, paragraph f, 31 26 if enacted by 2011 Iowa Acts, House File 597, section 9, is 31 27 amended to read as follows: 31 28 f. The covered person or the covered person's authorized 31 29 representative has provided all the information and forms 31 30 required by the commissioner that are necessary to process an 31 31 external review request pursuant to this section. 31 32 Sec. 73. Section 521F.4, subsection 1, paragraph b, as 31 33 enacted by 2011 Iowa Acts, Senate File 406, section 44, is 31 34 amended to read as follows: 31 35 b. The filing of a risk=based capital report by a health 32 1 organization which indicates that the health organization has 32 2 total adjusted capital which is greater than or equal to its 32 3 company=action=level risk=based capital but less than the 32 4 product of its authorized=control=level risk=based capital and 32 5 three and triggers the trend test determined in accordance with 32 6 the trend test calculations calculation included in the health 32 7 risk=based capital instructions. 32 8 Sec. 74. Section 524.310, subsection 5, paragraph b, Code 32 9 2011, as amended by 2011 Iowa Acts, Senate File 475, section 32 10 120, is amended to read as follows: 32 11 b. A corporate or company name reserved, registered, or 32 12 protected as provided in section 489.109, 490.402, 490.403, 32 13 490A.402, 504.402, or 504.403. 32 14 Sec. 75. Section 717.3, subsection 5, paragraph b, Code 32 15 2011, as enacted by 2011 Iowa Acts, Senate File 478, section 6, 32 16 is amended to read as follows: 32 17 b. That the department shall assume supervision of and 32 18 provide for the sustenance of the livestock and as provided in 32 19 section 717.4. 32 20 Sec. 76. Section 717.4, subsection 2, as enacted by 2011 32 21 Iowa Acts, Senate File 478, section 7, is amended to read as 32 22 follows: 32 23 2. The court ordered lien shall be for the benefit of the 32 24 department. The amount of the lien shall not be not more than 32 25 for expenses incurred in providing sustenance to the livestock 32 26 pursuant to section 717.3 and providing for the disposition of 32 27 the livestock pursuant to section 717.5. 32 28 Sec. 77. Section 717.4A, as enacted by 2011 Iowa Acts, 32 29 Senate File 478, section 8, is amended to read as follows: 32 30 717.4A Livestock in immediate need of sustenance ==== livestock 32 31 remediation fund. 32 32 The department may utilize the moneys deposited into the 32 33 livestock remediation fund pursuant to section 459.501 to pay 32 34 for any expenses associated with providing sustenance to or 32 35 the disposition of the livestock pursuant to a court order 33 1 entered pursuant to section 717.3 or 717.5. The department 33 2 shall utilize moneys from the fund only to the extent that 33 3 the department determines that expenses cannot be timely 33 4 paid by utilizing the available provisions of sections 717.4 33 5 and 717.5. The department shall deposit any unexpended and 33 6 unobligated moneys in the fund. The department shall pay to 33 7 the fund the proceeds from the disposition of the livestock and 33 8 associated products less expenses incurred by the department in 33 9 providing for the sustenance and disposition of the livestock, 33 10 as provided in section 717.5. 33 11 Sec. 78. Section 903A.5, subsection 1, as enacted by 2011 33 12 Iowa Acts, House File 271, section 3, is amended to read as 33 13 follows: 33 14 1. An inmate shall not be discharged from the custody 33 15 of the director of the Iowa department of corrections until 33 16 the inmate has served the full term for which the inmate was 33 17 sentenced, less earned time and other credits earned and not 33 18 forfeited, unless the inmate is pardoned or otherwise legally 33 19 released. Earned time accrued and not forfeited shall apply 33 20 to reduce a mandatory minimum sentence being served pursuant 33 21 to section 124.406, 124.413, 902.7, 902.8, 902.8A, or 902.11. 33 22 An inmate shall be deemed to be serving the sentence from the 33 23 day on which the inmate is received into the institution. If 33 24 an inmate was confined to a county jail or other correctional 33 25 or mental facility at any time prior to sentencing, or after 33 26 sentencing but prior to the case having been decided on appeal, 33 27 because of failure to furnish bail or because of being charged 33 28 with a nonbailable offense, the inmate shall be given credit 33 29 for the days already served upon the term of the sentence. 33 30 However, if a person commits any offense while confined in a 33 31 county jail or other correctional or mental health facility, 33 32 the person shall not be granted jail credit for that offense. 33 33 Unless the inmate was confined in a correctional facility, 33 34 the sheriff of the county in which the inmate was confined 33 35 shall certify to the clerk of the district court from which 34 1 the inmate was sentenced and to the department of corrections' 34 2 records administrator at the Iowa medical and classification 34 3 center the number of days so served. The department of 34 4 corrections' records administrator, or the administrator's 34 5 designee, shall apply jail credit as ordered by the court 34 6 of proper jurisdiction or as authorized by this section and 34 7 section 907.3, subsection 3. 34 8 Sec. 79. EFFECTIVE DATES. 34 9 1. The section of this division of this Act amending section 34 10 422.11O, subsection 5, paragraph a, subparagraph (2), if 34 11 enacted by 2011 Iowa Acts, Senate File 531, section 17, takes 34 12 effect January 1, 2012. 34 13 2. Section 423.4, subsection 9, unnumbered paragraph 1, if 34 14 enacted by 2011 Iowa Acts, Senate File 531, section 59, takes 34 15 effect January 1, 2012. 34 16 Sec. 80. APPLICABILITY. 34 17 1. The section of this division of this Act amending section 34 18 422.11O, subsection 5, paragraph a, subparagraph (2), if 34 19 enacted by 2011 Iowa Acts, Senate File 531, section 17, applies 34 20 to tax years beginning on and after January 1, 2012. 34 21 2. The section of this division of this Act amending 34 22 section 422.11Y, subsection 1, paragraph d, if enacted by 2011 34 23 Iowa Acts, Senate File 531, section 35, applies to tax years 34 24 beginning on and after January 1, 2012, and to that part of a 34 25 retail dealer's tax year or tax years occurring during that 34 26 portion of the calendar year beginning on and after July 1, 34 27 2011, and ending on December 31, 2011. 34 28 3. The section of this division of this Act amending section 34 29 422.11Y, subsection 3, unnumbered paragraph 1, if enacted by 34 30 2011 Iowa Acts, Senate File 531, section 35, applies to tax 34 31 years beginning on and after January 1, 2012, and to that part 34 32 of a retail dealer's tax year or tax years occurring during 34 33 that portion of the calendar year beginning on and after July 34 34 1, 2011, and ending on December 31, 2011. 34 35 4. The section of this division of this Act amending section 35 1 422.11Y, subsection 6, paragraph b, subparagraph (2), if 35 2 enacted by 2011 Iowa Acts, Senate File 531, section 35, applies 35 3 to tax years beginning on and after January 1, 2012, and to 35 4 that part of a retail dealer's tax year or tax years occurring 35 5 during that portion of the calendar year beginning on and after 35 6 July 1, 2011, and ending on December 31, 2011. 35 7 DIVISION VII 35 8 MISCELLANEOUS PROVISIONS AND APPROPRIATIONS 35 9 Sec. 81. VISION SCREENING PROGRAM ==== DEPARTMENT OF PUBLIC 35 10 HEALTH. There is appropriated from the general fund of the 35 11 state to the department of public health for the fiscal year 35 12 beginning July 1, 2011, and ending June 30, 2012, the following 35 13 amount, or so much thereof as is necessary, to be used for the 35 14 purposes designated: 35 15 For a grant to a national affiliated volunteer eye 35 16 organization that has an established program for children and 35 17 adults and that is solely dedicated to preserving sight and 35 18 preventing blindness through education, nationally certified 35 19 vision screening and training, and community and patient 35 20 service programs: 35 21 .................................................. $ 100,000 35 22 Sec. 82. APPROPRIATION ==== FARMERS WITH DISABILITIES. There 35 23 is appropriated from the general fund of the state to the 35 24 department of agriculture and land stewardship for the fiscal 35 25 year beginning July 1, 2011, and ending June 30, 2012, the 35 26 following amount, or so much thereof as is necessary, for a 35 27 program for farmers with disabilities: 35 28 .................................................. $ 97,000 35 29 The moneys appropriated in this section shall be used 35 30 for the public purpose of providing a grant to a national 35 31 nonprofit organization with over 80 years of experience in 35 32 assisting children and adults with disabilities and special 35 33 needs. The moneys shall be used to support a nationally 35 34 recognized program that began in 1986 and has been replicated 35 35 in at least 30 other states, but which is not available through 36 1 any other entity in this state, and that provides assistance 36 2 to farmers with disabilities in all 99 counties to allow the 36 3 farmers to remain in their own homes and be gainfully engaged 36 4 in farming through provision of agricultural worksite and home 36 5 modification consultations, peer support services, services 36 6 to families, information and referral, and equipment loan 36 7 services. Notwithstanding section 8.33, moneys appropriated 36 8 in this section that remain unencumbered or unobligated at the 36 9 close of the fiscal year shall not revert but shall remain 36 10 available for expenditure for the purposes designated until the 36 11 close of the succeeding fiscal year. 36 12 Sec. 83. APPROPRIATION ==== BATTLESHIP IOWA, BB=61. 36 13 1. There is appropriated from the general fund of the state 36 14 to the department of cultural affairs for the fiscal year 36 15 beginning July 1, 2010, and ending June 30, 2011, the following 36 16 amount, or so much thereof as is necessary, to be credited to 36 17 the BB=61 fund created in 2010 Iowa Acts, chapter 1194: 36 18 .................................................. $ 3,000,000 36 19 2. If the department of the navy, pursuant to a process 36 20 outlined in a notice published in the federal register on 36 21 May 24, 2010, volume 75, number 99, awards possession or 36 22 conditionally awards possession of the battleship Iowa, 36 23 BB=61, to a nonprofit group that is eligible to receive the 36 24 battleship, the department of cultural affairs shall award a 36 25 grant to the nonprofit group in an amount equal to $3 million 36 26 in addition to any moneys awarded as a grant from the BB=61 36 27 fund. 36 28 3. Notwithstanding section 8.33, moneys appropriated in 36 29 this section that remain unencumbered or unobligated at the 36 30 close of the fiscal year shall not revert but shall remain 36 31 available for expenditure for the purposes designated for 36 32 succeeding fiscal years. 36 33 Sec. 84. GROUP HOME GRANT. There is appropriated from the 36 34 general fund of the state to the Iowa finance authority for the 36 35 fiscal year beginning July 1, 2010, and ending June 30, 2011, 37 1 the following amount, or so much thereof as is necessary, to be 37 2 used for the purposes designated: 37 3 For a grant to a nonprofit organization providing 37 4 residential services for persons with an intellectual 37 5 disability at the intermediate care facility level and services 37 6 under the medical assistance program habilitation and brain 37 7 injury home and community=based services waivers, that is 37 8 located in and providing such services in a county with a 37 9 population between 90,000 and 95,000, according to the latest 37 10 certified federal census: 37 11 .................................................. $ 100,000 37 12 The grant under this section shall be used for purchase or 37 13 remodeling costs to develop a group home for not more than four 37 14 individuals with intellectual disabilities or brain injury. 37 15 Notwithstanding section 8.33, moneys appropriated in this 37 16 section that remain unencumbered or unobligated at the close of 37 17 the fiscal year shall not revert but shall remain available for 37 18 expenditure for the purposes designated until the close of the 37 19 succeeding fiscal year. 37 20 Sec. 85. INVESTIGATIONS DIVISION OF DEPARTMENT OF 37 21 INSPECTIONS AND APPEALS ==== CONTINGENT FTE AUTHORIZATION. If 37 22 Senate File 313 or successor legislation providing for debt 37 23 setoff or other recovery activities for nonpayment of premiums 37 24 pursuant to section 249A.3, subsection 2, paragraph "a", 37 25 subparagraph (1), relating to a special income eligibility 37 26 group under the Medicaid program, or pursuant to section 37 27 249J.8, subsection 1, relating to the expansion population 37 28 eligibility group under the IowaCare program, is enacted by 37 29 the Eighty=fourth General Assembly, 2011 Session, in addition 37 30 to other full=time equivalent positions authorized for the 37 31 investigations division of the department of inspections and 37 32 appeals for the fiscal year beginning July 1, 2011, not more 37 33 than 2.00 FTEs are authorized, to the extent funded through 37 34 moneys available to the department of human services, to 37 35 be used to implement such provisions of Senate File 313 or 38 1 successor legislation. 38 2 Sec. 86. SPECIAL EDUCATION INSTRUCTIONAL PROGRAM. If a 38 3 school district that is participating on a contractual basis 38 4 in a special education instructional program operated by an 38 5 area education agency, in which the area education agency 38 6 employed teachers on behalf of the school district at the time 38 7 the department of management calculated the teacher salary 38 8 supplement cost per pupil under section 257.10, subsection 38 9 9, the professional development supplement cost per pupil 38 10 under section 257.10, subsection 10, the area education agency 38 11 teacher salary supplement cost per pupil under section 257.37A, 38 12 subsection 1, and the area education agency professional 38 13 development supplement cost per pupil under section 257.37A, 38 14 subsection 2, for the fiscal year beginning July 1, 2009, 38 15 terminates the contract for participation in the special 38 16 education instructional program, the area education agency 38 17 operating the program shall notify the department of management 38 18 of the contract termination by the following April 1. The 38 19 department of management shall recalculate the cost per 38 20 pupil amounts for the area education agency and the school 38 21 district for the fiscal year succeeding the notification 38 22 date for the teacher salary supplement cost per pupil under 38 23 section 257.10, subsection 9, the professional development 38 24 supplement cost per pupil under section 257.10, subsection 38 25 10, the area education agency teacher salary supplement cost 38 26 per pupil under section 257.37A, subsection 1, and the area 38 27 education agency professional development supplement cost 38 28 per pupil under section 257.37A, subsection 2, by estimating 38 29 the amount of the original allocations used in the cost per 38 30 pupil calculation that would have been allocated to the school 38 31 district rather than the area education agency had the special 38 32 education instructional program not existed, and the department 38 33 of management shall increase the annual supplement cost per 38 34 pupil for the school district and area education agency by the 38 35 appropriate allowable growth for the appropriate fiscal years. 39 1 Sec. 87. TASK FORCE ON THE PREVENTION OF SEXUAL ABUSE OF 39 2 CHILDREN. 39 3 1. A task force on the prevention of sexual abuse of 39 4 children is established consisting of the following members: 39 5 a. Four members of the general assembly serving as ex 39 6 officio, nonvoting members, with not more than one member from 39 7 each chamber being from the same political party. The two 39 8 senators shall be appointed, one each, by the majority leader 39 9 of the senate and by the minority leader of the senate. The two 39 10 representatives shall be appointed, one each, by the speaker of 39 11 the house of representatives and by the minority leader of the 39 12 house of representatives. 39 13 b. The director of human services or the director's 39 14 designee. 39 15 c. The director of the department of education or the 39 16 director's designee. 39 17 d. The director of public health or the director's designee. 39 18 e. The state court administrator or the state court 39 19 administrator's designee. 39 20 f. A representative of the Iowa county attorneys 39 21 association, appointed by the president of that association. 39 22 g. A representative of the chief juvenile court officers, 39 23 appointed by the chief justice of the supreme court. 39 24 h. A representative of the Iowa state education 39 25 association, appointed by the president of that organization. 39 26 i. A representative of prevent child abuse Iowa, appointed 39 27 by the director of human services. 39 28 j. A representative of school administrators of Iowa, 39 29 appointed by the president of that organization. 39 30 k. A representative of the Iowa association of school 39 31 boards, appointed by the executive director of that 39 32 organization. 39 33 l. A representative of the Iowa psychological association, 39 34 appointed by the president of that association. 39 35 m. A representative of the Iowa coalition against sexual 40 1 assault, appointed by the executive director of that coalition. 40 2 n. A representative of prevent child abuse Iowa, appointed 40 3 by the executive director of that organization. 40 4 o. A child abuse expert employed by or under contract with 40 5 one of Iowa's nationally accredited child protection centers, 40 6 appointed by the director of the regional child protection 40 7 center located in Des Moines. 40 8 2. Members of the task force shall be individuals who are 40 9 actively involved in the fields of child abuse prevention. To 40 10 the extent possible, appointment of members shall reflect the 40 11 geographic diversity of the state. The voting members of the 40 12 task force shall serve without compensation and shall not be 40 13 reimbursed for their expenses. 40 14 3. The director of prevent child abuse Iowa, or the 40 15 director's designee, shall convene the organizational meeting 40 16 of the task force. The task force shall elect from among 40 17 its members a chairperson. Meetings shall be held at the 40 18 call of the chairperson or at the request of two or more task 40 19 force members. Six members shall constitute a quorum and the 40 20 affirmative vote of six members shall be necessary for any 40 21 action taken by the task force. 40 22 4. Prevent child abuse Iowa shall provide staff support to 40 23 the task force. 40 24 5. The task force shall consult with employees of the 40 25 department of human services, the Iowa coalition against sexual 40 26 assault, the department of public safety, the state board 40 27 of education, and any other state agency or department as 40 28 necessary to accomplish the task force's responsibilities under 40 29 this section. 40 30 6. The task force shall develop a model policy addressing 40 31 sexual abuse of children that may include but is not limited 40 32 to the following: 40 33 a. Age=appropriate curricula for students enrolled in 40 34 prekindergarten through grade five. 40 35 b. Training options for school personnel on child sexual 41 1 abuse. 41 2 c. Educational information for parents and guardians that 41 3 may be provided in a school handbook and may include the 41 4 warning signs of a child being abused, along with any needed 41 5 assistance, referral, or resource information. 41 6 d. Counseling options and resources available statewide for 41 7 students affected by sexual abuse. 41 8 e. Emotional and educational support services that may 41 9 be available for a child subject to abuse to continue to be 41 10 successful in school. 41 11 f. Methods for increasing teacher, student, and parent 41 12 awareness of issues regarding sexual abuse of children, 41 13 including but not limited to knowledge of likely warning signs 41 14 indicating that a child may be a victim of sexual abuse. 41 15 g. Actions that a child who is a victim of sexual abuse 41 16 should take to obtain assistance and intervention. 41 17 7. The task force shall make recommendations for preventing 41 18 the sexual abuse of children in Iowa. In making those 41 19 recommendations, the task force shall do the following: 41 20 a. Gather information concerning child sexual abuse 41 21 throughout the state. 41 22 b. Receive reports and testimony from individuals, state 41 23 and local agencies, community=based organizations, and other 41 24 public and private organizations. 41 25 c. Create goals for state policy that would prevent child 41 26 sexual abuse. 41 27 d. Submit a final report with its recommendations to the 41 28 governor and the general assembly on or before January 16, 41 29 2012. The recommendations may include proposals for specific 41 30 statutory changes and methods to foster cooperation among state 41 31 agencies and between the state, local school districts, and 41 32 other local governments. 41 33 Sec. 88. RAILROAD COMPANY ==== LIMITED LIABILITY. A railroad 41 34 company which alters facilities described in section 327F.2 41 35 pursuant to a written agreement executed on or before December 42 1 31, 2012, with a political subdivision with a population of 42 2 more than 67,800, but less than 67,900, according to the 2010 42 3 certified federal census, to construct a flood mitigation 42 4 project shall receive the limitation on liability contained 42 5 in section 670.4, subsection 8, for its facilities described 42 6 in section 327F.2 governed by the written agreement for any 42 7 damages caused by the alteration due to a flood. 42 8 Sec. 89. STATE AGENCY OFFICE SUPPLIES PURCHASE, 42 9 EQUIPMENT PURCHASES, PRINTING AND BINDING, AND MARKETING 42 10 ==== APPLICABILITY. The limitation on expenditures made for 42 11 office supplies, purchases of equipment, office equipment, and 42 12 equipment noninventory, printing and binding, and marketing 42 13 implemented pursuant to 2011 Iowa Acts, House File 45, section 42 14 2, does not apply to a department or agency receiving a 42 15 supplemental appropriation for the fiscal year beginning July 42 16 1, 2010, pursuant to 2011 Iowa Acts, Senate File 209, division 42 17 III. 42 18 Sec. 90. ELECTIONS=RELATED SOFTWARE. 42 19 Any computer software developed by a county for purposes of 42 20 election activities is the property of the county unless the 42 21 county sells the rights to the software. 42 22 Sec. 91. EFFECTIVE DATE ==== 2011 IOWA ACTS, SENATE FILE 205. 42 23 1. 2011 Iowa Acts, Senate File 205, section 3, amending 42 24 section 321.47, subsection 2, being deemed of immediate 42 25 importance, takes effect on the effective date of this section 42 26 of this division of this Act. 42 27 2. 2011 Iowa Acts, Senate File 205, section 4, enacting 42 28 section 321.113, subsection 5, being deemed of immediate 42 29 importance, takes effect on the effective date of this section 42 30 of this division of this Act. 42 31 3. 2011 Iowa Acts, Senate File 205, section 5, amending 42 32 section 321.121, subsection 1, paragraph "b", being deemed of 42 33 immediate importance, takes effect on the effective date of 42 34 this section of this division of this Act. 42 35 4. 2011 Iowa Acts, Senate File 205, section 6, enacting 43 1 section 321.122, subsection 1, paragraph "b", subparagraph 43 2 (3), being deemed of immediate importance, takes effect on the 43 3 effective date of this section of this division of this Act. 43 4 Sec. 92. Section 80B.6, subsection 1, as amended by 2011 43 5 Iowa Acts, Senate File 236, section 1, is amended to read as 43 6 follows: 43 7 1. An Iowa law enforcement academy council is created 43 8 consisting of the following thirteen fifteen voting members 43 9 appointed by the governor, subject to confirmation by the 43 10 senate, to terms of four years commencing as provided in 43 11 section 69.19: 43 12 a. Three residents of the state. 43 13 b. A sheriff of a county with a population of fifty thousand 43 14 persons or more who is a member of the Iowa state sheriffs and 43 15 deputies association. 43 16 c. A sheriff of a county with a population of less than 43 17 fifty thousand persons who is a member of the Iowa state 43 18 sheriffs and deputies association. 43 19 d. A deputy sheriff of a county who is a member of the Iowa 43 20 state sheriffs and deputies association. 43 21 e. A member of the Iowa peace officers association. 43 22 f. A member of the Iowa state police association. 43 23 g. A member of the Iowa police chiefs association. 43 24 h. A police officer who is a member of a police department 43 25 of a city with a population of fifty thousand persons or more. 43 26 i. A police officer who is a member of a police department 43 27 of a city with a population of less than fifty thousand 43 28 persons. 43 29 j. A member of the department of public safety. 43 30 k. A member of the office of motor vehicle enforcement of 43 31 the department of transportation. 43 32 l. An employee of a county conservation board who is a 43 33 certified peace officer. 43 34 m. A conservation peace officer employed under section 43 35 456A.13. 44 1 Sec. 93. Section 256C.5, subsection 1, paragraph c, Code 44 2 2011, is amended to read as follows: 44 3 c. "Preschool budget enrollment" means the figure that 44 4 is equal to sixty fifty percent of the actual enrollment of 44 5 eligible students in the preschool programming provided by 44 6 a school district approved to participate in the preschool 44 7 program on October 1 of the base year, or the first Monday in 44 8 October if October 1 falls on a Saturday or Sunday. 44 9 Sec. 94. Section 279.51, subsection 2, Code 2011, is amended 44 10 to read as follows: 44 11 2. a. Funds allocated under subsection 1, paragraph "b", 44 12 shall be used by the child development coordinating council for 44 13 the following: 44 14 a. (1) To continue funding for programs previously 44 15 funded by grants awarded under section 256A.3 and to provide 44 16 additional grants under section 256A.3. The council shall seek 44 17 to provide grants on the basis of the location within the state 44 18 of children meeting at=risk definitions. 44 19 b. (2) At the discretion of the child development 44 20 coordinating council, award grants for the following: 44 21 (1) (a) To school districts to establish programs for 44 22 three=year=old, four=year=old, and five=year=old at=risk 44 23 children which are a combination of preschool and full=day 44 24 kindergarten. 44 25 (2) (b) To provide grants to provide educational support 44 26 services to parents of at=risk children age birth through three 44 27 years. 44 28 b. A grantee under this subsection may direct the use of 44 29 moneys received to serve any qualifying child ranging in age 44 30 from three years old to five years old, regardless of the age 44 31 of population indicated on the grant request in its initial 44 32 year of application. A grantee is encouraged to consider the 44 33 degree to which the program complements existing programs and 44 34 services for three=year=old, four=year=old, and five=year=old 44 35 at=risk children available in the area, including other child 45 1 care and preschool services, services provided through a school 45 2 district, and services available through an area education 45 3 agency. 45 4 Sec. 95. Section 303.19A, subsection 1, as enacted by 2011 45 5 Iowa Acts, House File 267, section 2, is amended to read as 45 6 follows: 45 7 1. The state historic preservation officer shall only 45 8 recommend that a rural electric cooperative or a municipal 45 9 utility constructing electric distribution and transmission 45 10 facilities for which it is receiving federal funding conduct 45 11 an archeological site survey of its proposed route when, based 45 12 upon a review of existing information on historic properties 45 13 within the area of potential effects of the construction, the 45 14 state historic preservation officer has determined that a 45 15 historic property, as defined by the federal National Historic 45 16 Preservation Act of 1966, as amended, is likely to exist within 45 17 the proposed route. 45 18 Sec. 96. Section 321J.2, subsection 4, paragraph b, Code 45 19 2011, is amended to read as follows: 45 20 b. Assessment of a minimum fine of one thousand eight 45 21 hundred fifty seventy=five dollars and a maximum fine of six 45 22 thousand two hundred fifty dollars. Surcharges and fees shall 45 23 be assessed pursuant to chapter 911. 45 24 Sec. 97. Section 422.11S, subsection 7, paragraph a, 45 25 subparagraph (2), Code 2011, is amended to read as follows: 45 26 (2) "Total approved tax credits" means for the tax year 45 27 beginning in the 2006 calendar year, two million five hundred 45 28 thousand dollars, for the tax year beginning in the 2007 45 29 calendar year, five million dollars, and for tax years 45 30 beginning on or after January 1, 2008, seven million five 45 31 hundred thousand dollars. However, for tax years beginning on 45 32 or after January 1, 2012, and only if legislation is enacted 45 33 by the eighty=fourth general assembly, 2011 session, amending 45 34 section 257.8, subsections 1 and 2, to establish both the state 45 35 percent of growth and the categorical state percent of growth 46 1 for the budget year beginning July 1, 2012, at three percent, 46 2 "total approved tax credits" means ten million dollars. 46 3 Sec. 98. Section 453A.35, subsection 1, Code 2011, is 46 4 amended to read as follows: 46 5 1. a. The With the exception of revenues credited to the 46 6 health care trust fund pursuant to paragraph "b", the proceeds 46 7 derived from the sale of stamps and the payment of taxes, fees, 46 8 and penalties provided for under this chapter, and the permit 46 9 fees received from all permits issued by the department, shall 46 10 be credited to the general fund of the state. However, of 46 11 b. Of the revenues generated from the tax on cigarettes 46 12 pursuant to section 453A.6, subsection 1, and from the tax on 46 13 tobacco products as specified in section 453A.43, subsections 46 14 1, 2, 3, and 4, and credited to the general fund of the state 46 15 under this subsection, there is appropriated, annually, to the 46 16 health care trust fund created in section 453A.35A, the first 46 17 one hundred six million sixteen thousand four hundred dollars 46 18 shall be credited to the health care trust fund created in 46 19 section 453A.35A. 46 20 Sec. 99. Section 453A.35A, subsection 1, Code 2011, is 46 21 amended to read as follows: 46 22 1. A health care trust fund is created in the office of 46 23 the treasurer of state. The fund consists of the revenues 46 24 generated from the tax on cigarettes pursuant to section 46 25 453A.6, subsection 1, and from the tax on tobacco products 46 26 as specified in section 453A.43, subsections 1, 2, 3, and 46 27 4, that are credited to the general fund of the state and 46 28 appropriated to the health care trust fund, annually, pursuant 46 29 to section 453A.35. Moneys in the fund shall be separate from 46 30 the general fund of the state and shall not be considered 46 31 part of the general fund of the state. However, the fund 46 32 shall be considered a special account for the purposes of 46 33 section 8.53 relating to generally accepted accounting 46 34 principles. Moneys in the fund shall be used only as specified 46 35 in this section and shall be appropriated only for the uses 47 1 specified. Moneys in the fund are not subject to section 8.33 47 2 and shall not be transferred, used, obligated, appropriated, 47 3 or otherwise encumbered, except as provided in this section. 47 4 Notwithstanding section 12C.7, subsection 2, interest or 47 5 earnings on moneys deposited in the fund shall be credited to 47 6 the fund. 47 7 Sec. 100. Section 466B.31, subsection 2, paragraph a, Code 47 8 2011, is amended by adding the following new subparagraphs: 47 9 NEW SUBPARAGRAPH. (17) One member selected by the 47 10 agribusiness association of Iowa. 47 11 NEW SUBPARAGRAPH. (18) One member selected by the Iowa 47 12 floodplain and stormwater management association. 47 13 NEW SUBPARAGRAPH. (19) One member selected by Iowa rivers 47 14 revival. 47 15 Sec. 101. Section 523I.102, subsection 6, paragraph c, Code 47 16 2011, is amended to read as follows: 47 17 c. A pioneer cemetery. However, a pioneer cemetery is a 47 18 cemetery for purposes of sections 523I.316, 523I.317, 523I.401, 47 19 and 523I.402. 47 20 Sec. 102. Section 537A.5, subsection 1, as enacted by 2011 47 21 Iowa Acts, Senate File 396, section 1, is amended to read as 47 22 follows: 47 23 1. As used in this section, "construction contract" 47 24 means an agreement relating to the construction, alteration, 47 25 improvement, development, demolition, excavation, 47 26 rehabilitation, maintenance, or repair of buildings, highways, 47 27 roads, streets, bridges, tunnels, transportation facilities, 47 28 airports, water or sewage treatment plants, power plants, 47 29 or any other improvements to real property in this state, 47 30 including shafts, wells, and structures, whether on ground, 47 31 above ground, or underground, and includes agreements for 47 32 architectural services, design services, engineering services, 47 33 construction services, construction management services, 47 34 development services, maintenance services, material purchases, 47 35 equipment rental, and labor. "Construction contract" includes 48 1 all public, private, foreign, or domestic agreements as 48 2 described in this subsection other than such public agreements 48 3 relating to highways, roads, and streets. 48 4 Sec. 103. Section 654.4B, subsection 2, paragraph b, Code 48 5 2011, is amended to read as follows: 48 6 b. This subsection is repealed July 1, 2011 2012. 48 7 Sec. 104. APPLICABILITY. The section of this division of 48 8 this Act amending section 256C.5, subsection 1, takes effect 48 9 upon enactment, and applies to budget years beginning on or 48 10 after July 1, 2011. 48 11 Sec. 105. EFFECTIVE UPON ENACTMENT. The following 48 12 provision or provisions of this division of this Act, being 48 13 deemed of immediate importance, take effect upon enactment: 48 14 1. The section of this division of this Act amending section 48 15 303.19A. 48 16 2. The section of this division of this Act amending section 48 17 654.4B. 48 18 3. The section of this division of this Act appropriating 48 19 moneys to the department of cultural affairs for purposes of a 48 20 grant for the battleship Iowa, BB=61. 48 21 4. The section of this division of this Act creating a task 48 22 force on the prevention of sexual abuse of children. 48 23 5. The section of this division of this Act providing 48 24 effective dates for certain provisions in 2011 Iowa Acts, 48 25 Senate File 205. 48 26 6. The section in this division of this Act making an 48 27 appropriation to the Iowa finance authority for a group home 48 28 grant. 48 29 7. The section of this division of this Act relating to 48 30 a school district participating on a contractual basis in a 48 31 special education instructional program operated by an area 48 32 education agency. 48 33 Sec. 106. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 48 34 APPLICABILITY. The provision of this division of this Act 48 35 relating to a limitation on state agency office supplies 49 1 purchase, equipment purchases, printing and binding, and 49 2 marketing as enacted by 2011 Iowa Acts, House File 45, being 49 3 deemed of immediate importance, takes effect upon enactment and 49 4 applies retroactively to March 7, 2011. 49 5 DIVISION VIII 49 6 APPROPRIATION TRANSFERS 49 7 REBUILD IOWA INFRASTRUCTURE FUND 49 8 Sec. 107. 2010 Iowa Acts, chapter 1184, section 26, is 49 9 amended to read as follows: 49 10 SEC. 26. There is appropriated from the rebuild Iowa 49 11 infrastructure fund to the department of economic development 49 12 for deposit in the grow Iowa values fund, for the fiscal year 49 13 beginning July 1, 2010, and ending June 30, 2011, the following 49 14 amount, notwithstanding section 8.57, subsection 6, paragraph 49 15 "c": 49 16 .................................................. $ 38,000,000 49 17 Of the moneys appropriated in this section, from the 49 18 amount allocated to the department of economic development 49 19 in accordance with 2010 Iowa Acts, chapter 1184, section 28, 49 20 subsection 1, $1,200,000 shall be used for the department's 49 21 Iowans helping Iowans business assistance program. 49 22 Notwithstanding section 8.33, moneys designated pursuant 49 23 to this unnumbered paragraph that remain unencumbered or 49 24 unobligated at the close of the fiscal year shall not revert 49 25 but shall remain available for expenditure for the purposes 49 26 designated until the close of the succeeding fiscal year. 49 27 CASH RESERVE FUND 49 28 Sec. 108. 2010 Iowa Acts, chapter 1193, section 90, 49 29 subsection 1, is amended to read as follows: 49 30 1. DEPARTMENT OF HUMAN SERVICES 49 31 For the medical assistance program: 49 32 .................................................. $187,800,000 49 33 a. Of the moneys appropriated in this subsection, the 49 34 following amounts shall be transferred as follows: 49 35 (1) To the Iowa finance authority to be used for the Iowans 50 1 helping Iowans housing assistance program: 50 2 .................................................. $ 6,050,000 50 3 (2) To the department of human services to be used for the 50 4 unmet needs program administered by the department: 50 5 .................................................. $ 3,056,603 50 6 b. Notwithstanding section 8.33, moneys transferred 50 7 pursuant to paragraph "a" that remain unencumbered or 50 8 unobligated at the close of the fiscal year shall not revert 50 9 but shall remain available for expenditure for the purposes 50 10 designated until the close of the succeeding fiscal year. 50 11 Sec. 109. EFFECTIVE DATE ==== APPLICABILITY. 50 12 1. This division of this Act being deemed of immediate 50 13 importance takes effect upon enactment, and if approved by the 50 14 governor on or after July 1, 2011, are retroactively applicable 50 15 to the date specified in subsection 2. 50 16 2. The provisions of this division of this Act providing 50 17 for transfers are retroactively applicable to August 27, 50 18 2010, and apply in lieu of the transfers made for the same 50 19 purposes by the executive branch, as reported by the department 50 20 of management in the transfer notice to the governor and 50 21 lieutenant governor dated August 27, 2010. 50 22 DIVISION IX 50 23 REORGANIZATION 50 24 Sec. 110. NEW SECTION. 8.75 Contract services ==== training. 50 25 1. Each department, as defined in section 8.2, shall 50 26 separately track the budget and actual expenditures for 50 27 contract services and for employee training for each 50 28 appropriation line item. 50 29 2. The terms of the contracts for contracted services 50 30 entered into or revised during the fiscal year shall 50 31 incorporate quality assurance and cost control measures. 50 32 3. The employee training tracking information shall be 50 33 further divided into training categories. Each department's 50 34 report on training tracking shall specifically address the use 50 35 of electronically based training. 51 1 4. Each department shall report to the legislative services 51 2 agency on January 15 and July 15 of each year concerning 51 3 the budget, expenditure, quality assurance, and cost control 51 4 information addressed by this section for the previous six 51 5 calendar months. 51 6 Sec. 111. NEW SECTION. 8A.319 State government purchasing 51 7 efforts ==== department of administrative services. 51 8 In order to facilitate efficient and cost=effective 51 9 purchasing, the department of administrative services shall do 51 10 the following: 51 11 1. Require state agencies to provide the department with 51 12 a report regarding planned purchases on an annual basis and 51 13 to report on an annual basis regarding efforts to standardize 51 14 products and services within their own agencies and with other 51 15 state agencies. 51 16 2. Require state employees who conduct bids for services to 51 17 receive training on an annual basis about procurement rules and 51 18 procedures and procurement best practices. 51 19 3. Identify procurement compliance employees within the 51 20 department. 51 21 4. Review the process and basis for establishing 51 22 departmental fees for purchasing. 51 23 5. Establish a work group to collaborate on best practices 51 24 to implement the best cost savings for the state concerning 51 25 purchasing. 51 26 6. Explore interstate and intergovernmental purchasing 51 27 opportunities and encourage the legislative and judicial 51 28 branches to participate in consolidated purchasing and 51 29 efficiencies wherever possible. 51 30 7. Expand the use of procurement cards throughout state 51 31 government to facilitate purchasing of items by state agencies. 51 32 Sec. 112. DEPARTMENT OF ADMINISTRATIVE SERVICES INFORMATION 51 33 TECHNOLOGY ==== UTILIZATION BY LEGISLATIVE AND JUDICIAL 51 34 BRANCH. The department of administrative services shall 51 35 consult with and explore opportunities with the legislative 52 1 and judicial branches of government relative to the providing 52 2 of information technology services to those branches of 52 3 government. 52 4 Sec. 113. STATE AGENCY ELECTRONIC RENEWAL NOTICES. State 52 5 agencies, as defined in section 8A.101, should, to the greatest 52 6 extent possible, utilize electronic mail or similar electronic 52 7 means to notify holders of licenses or permits issued by that 52 8 state agency that the license or permit needs to be renewed. 52 9 The chief information officer of the state shall assist state 52 10 agencies in implementing the directive in this section. 52 11 Sec. 114. STATE AGENCY EFFICIENCY EFFORTS. 52 12 1. LEAN EFFORTS. State agencies shall budget for and plan 52 13 to conduct lean projects as described in section 8.70. Each 52 14 state agency shall coordinate its activities with the office of 52 15 lean enterprise created in section 8.70 in developing plans to 52 16 conduct lean projects. 52 17 2. SHARED RESOURCES. State agencies are encouraged to 52 18 share resources and services, including staff, training, and 52 19 educational services, to the greatest extent possible in order 52 20 to best fulfill the duties of each agency at the least cost. 52 21 Sec. 115. JOINT APPROPRIATIONS SUBCOMMITTEES ==== REVIEW OF 52 22 AGENCY FEES. Each joint appropriations subcommittee of the 52 23 general assembly shall examine and review on an annual basis 52 24 the fees charged by state agencies under the purview of that 52 25 joint appropriations subcommittee. 52 26 Sec. 116. DEPARTMENT OF ADMINISTRATIVE SERVICES ==== 52 27 STREAMLINED HIRING. The department of administrative services 52 28 shall, in consultation with the department of management, 52 29 examine the process by which state agencies hire personnel 52 30 with the goal of simplifying and reducing the steps needed 52 31 for state agencies to hire personnel. The department shall 52 32 provide information to the general assembly concerning steps 52 33 taken to implement a more streamlined hiring process and any 52 34 recommendations for legislative action. 52 35 Sec. 117. TOBACCO RETAIL COMPLIANCE CHECKS. For the 53 1 fiscal year beginning July 1, 2011, and ending June 30, 2012, 53 2 the terms of a chapter 28D agreement, entered into between 53 3 the division of tobacco use prevention and control of the 53 4 department of public health and the alcoholic beverages 53 5 division of the department of commerce, governing compliance 53 6 checks conducted to ensure licensed retail tobacco outlet 53 7 conformity with tobacco laws, regulations, and ordinances 53 8 relating to persons under eighteen years of age, shall restrict 53 9 the number of such checks to one check per retail outlet, and 53 10 one additional check for any retail outlet found to be in 53 11 violation during the first check. 53 12 Sec. 118. DEPARTMENT OF ADMINISTRATIVE SERVICES ==== 53 13 CENTRALIZED PAYROLL SYSTEM. The department of administrative 53 14 services shall examine the possibility of merging all state 53 15 payroll systems into the centralized payroll system operated 53 16 by the department. The department shall consult with those 53 17 entities of state government not utilizing the centralized 53 18 payroll system, including but not limited to the state 53 19 department of transportation, about strategies for encouraging 53 20 utilization of the state's centralized payroll system and by 53 21 identifying those barriers preventing merging of the payroll 53 22 systems. The department shall provide information to the joint 53 23 appropriations subcommittee on administration and regulation 53 24 concerning efforts by the department to merge payroll systems 53 25 and any recommendations for legislative action to encourage, or 53 26 eliminate barriers to, the provision of payroll services by the 53 27 department to other state agencies. 53 28 DIVISION X 53 29 MEDICATION THERAPY MANAGEMENT 53 30 Sec. 119. 2010 Iowa Acts, chapter 1193, section 166, 53 31 subsections 2 and 3, are amended to read as follows: 53 32 2. a. Prior to July 1, 2010, the department of 53 33 administrative services shall utilize a request for proposals 53 34 process to contract for the provision of medication therapy 53 35 management services beginning July 1, 2010, and prior to July 54 1 1, 2011, shall amend the contract to continue the provision of 54 2 medication therapy management services beginning July 1, 2011, 54 3 for eligible employees who meet any of the following criteria: 54 4 (1) An individual who takes four or more prescription drugs 54 5 to treat or prevent two or more chronic medical conditions. 54 6 (2) An individual with a prescription drug therapy problem 54 7 who is identified by the prescribing physician or other 54 8 appropriate prescriber, and referred to a pharmacist for 54 9 medication therapy management services. 54 10 (3) An individual who meets other criteria established by 54 11 the third=party payment provider contract, policy, or plan. 54 12 b. The department of administrative services shall 54 13 utilize an advisory committee comprised of an equal number of 54 14 physicians and pharmacists to provide advice and oversight 54 15 regarding the request for proposals and evaluation processes. 54 16 The department shall appoint the members of the advisory 54 17 council based upon designees of the Iowa pharmacy association, 54 18 the Iowa medical society, and the Iowa osteopathic medical 54 19 association. 54 20 c. b. The contract shall require the company to provide 54 21 annual reports to the general assembly detailing the costs, 54 22 savings, estimated cost avoidance and return on investment, 54 23 and patient outcomes related to the medication therapy 54 24 management services provided. The company shall guarantee 54 25 demonstrated annual savings, including any savings associated 54 26 with cost avoidance at least equal to the program's costs 54 27 with any shortfall amount refunded to the state. As a proof 54 28 of concept in the program for the period beginning July 1, 54 29 2010, and ending June 30, 2011, the company shall offer a 54 30 dollar=for=dollar guarantee for drug product costs savings 54 31 alone. Prior to entering into a contract with a company, 54 32 the department and the company shall agree on the terms, 54 33 conditions, and applicable measurement standards associated 54 34 with the demonstration of savings. The department shall verify 54 35 the demonstrated savings reported by the company was performed 55 1 in accordance with the agreed upon measurement standards. The 55 2 company shall be prohibited from using the company's employees 55 3 to provide the medication therapy management services and shall 55 4 instead be required to contract with licensed pharmacies, 55 5 pharmacists, or physicians. 55 6 d. The fees for pharmacist=delivered medication therapy 55 7 management services shall be separate from the reimbursement 55 8 for prescription drug product or dispensing services; shall 55 9 be determined by each third=party payment provider contract, 55 10 policy, or plan; and must be reasonable based on the resources 55 11 and time required to provide the service. 55 12 e. A fee shall be established for physician reimbursement 55 13 for services delivered for medication therapy management as 55 14 determined by each third=party payment provider contract, 55 15 policy, or plan, and must be reasonable based on the resources 55 16 and time required to provide the service. 55 17 f. If any part of the medication therapy management 55 18 plan developed by a pharmacist incorporates services which 55 19 are outside the pharmacist's independent scope of practice 55 20 including the initiation of therapy, modification of dosages, 55 21 therapeutic interchange, or changes in drug therapy, the 55 22 express authorization of the individual's physician or other 55 23 appropriate prescriber is required. 55 24 g. For the contract period beginning July 1, 2011, the 55 25 department shall utilize the services of the college of 55 26 pharmacy at a state university to validate reported drug cost 55 27 savings. 55 28 h. The results of the pilot program for the period beginning 55 29 July 1, 2010, and ending December 31, 2011, shall be submitted 55 30 to the general assembly no later than March 1, 2012. 55 31 3. This section is repealed December 31, 2011 2012. 55 32 Sec. 120. TRANSFER ==== MEDICATION THERAPY MANAGEMENT 55 33 PROGRAM. There is transferred $510,000 from the fees collected 55 34 by the board of pharmacy pursuant to chapter 155A and retained 55 35 by the board pursuant to the authority granted in section 56 1 147.82 to the department of administrative services for the 56 2 fiscal year beginning July 1, 2011, and ending June 30, 2012, 56 3 to be used to be used for the medication therapy management 56 4 program. 56 5 Sec. 121. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 56 6 APPLICABILITY. This division of this Act, being deemed of 56 7 immediate importance, takes effect upon enactment, and is 56 8 retroactively applicable to June 15, 2011. 56 9 DIVISION XI 56 10 EARNED INCOME TAX CREDIT 56 11 Sec. 122. Section 422.12B, subsection 1, Code 2011, is 56 12 amended to read as follows: 56 13 1. The taxes imposed under this division less the credits 56 14 allowed under section 422.12 shall be reduced by an earned 56 15 income credit equal to seven ten percent of the federal earned 56 16 income credit provided in section 32 of the Internal Revenue 56 17 Code. Any credit in excess of the tax liability is refundable. 56 18 Sec. 123. RETROACTIVE APPLICABILITY. This division of this 56 19 Act applies retroactively to January 1, 2011, for tax years 56 20 beginning on or after that date. 56 21 DIVISION XII 56 22 REGULAR PROGRAM AND CATEGORICAL STATE PERCENT 56 23 OF GROWTH FOR EDUCATION ==== FY 2012=2013 56 24 Sec. 124. Section 257.8, subsection 1, Code 2011, is amended 56 25 to read as follows: 56 26 1. State percent of growth. The state percent of growth 56 27 for the budget year beginning July 1, 2009, is four percent. 56 28 The state percent of growth for the budget year beginning July 56 29 1, 2010, is two percent. The state percent of growth for the 56 30 budget year beginning July 1, 2012, is three percent. The 56 31 state percent of growth for each subsequent budget year shall 56 32 be established by statute which shall be enacted within thirty 56 33 days of the submission in the year preceding the base year of 56 34 the governor's budget under section 8.21. The establishment of 56 35 the state percent of growth for a budget year shall be the only 57 1 subject matter of the bill which enacts the state percent of 57 2 growth for a budget year. 57 3 Sec. 125. Section 257.8, subsection 2, Code 2011, is amended 57 4 to read as follows: 57 5 2. Categorical state percent of growth. The categorical 57 6 state percent of growth for the budget year beginning July 1, 57 7 2010, is two percent. The categorical state percent of growth 57 8 for the budget year beginning July 1, 2012, is three percent. 57 9 The categorical state percent of growth for each budget year 57 10 shall be established by statute which shall be enacted within 57 11 thirty days of the submission in the year preceding the 57 12 base year of the governor's budget under section 8.21. The 57 13 establishment of the categorical state percent of growth for a 57 14 budget year shall be the only subject matter of the bill which 57 15 enacts the categorical state percent of growth for a budget 57 16 year. The categorical state percent of growth may include 57 17 state percents of growth for the teacher salary supplement, the 57 18 professional development supplement, and the early intervention 57 19 supplement. 57 20 Sec. 126. CODE SECTION 257.8 ==== APPLICABILITY. The 57 21 requirements of section 257.8 regarding the time period 57 22 of enactment and the subject matter of the legislation 57 23 establishing the state percent of growth and the categorical 57 24 state percent of growth for a budget year are not applicable 57 25 to the division. The requirements of section 257.8 regarding 57 26 enactment of the regular program state percent of growth and 57 27 categorical state percent of growth within thirty days of 57 28 the submission in the year preceding the base year of the 57 29 governor's budget and the requirements that the subject matter 57 30 of each bill establishing the state percent of growth or the 57 31 categorical state percent of growth be the only subject matter 57 32 of the bill do not apply to this division of this Act. 57 33 Sec. 127. APPLICABILITY. This division of this Act is 57 34 applicable for computing state aid under the state school 57 35 foundation program for the school budget year beginning July 58 1 1, 2012. 58 2 DIVISION XIII 58 3 WITHHOLDING AGREEMENTS 58 4 Sec. 128. Section 403.19A, subsection 1, paragraphs c and f, 58 5 Code 2011, are amended to read as follows: 58 6 c. "Employer" means a business creating or retaining 58 7 targeted jobs in an urban renewal area of a pilot project city 58 8 pursuant to a withholding agreement. 58 9 f. "Targeted job" means a job in a business which is or 58 10 will be located in an urban renewal area of a pilot project 58 11 city that pays a wage at least equal to the countywide average 58 12 wage. "Targeted job" includes new or retained jobs from Iowa 58 13 business expansions or retentions within the city limits of the 58 14 pilot project city and those jobs resulting from established 58 15 out=of=state businesses, as defined by the department of 58 16 economic development, moving to or expanding in Iowa. 58 17 Sec. 129. Section 403.19A, subsection 3, paragraph c, 58 18 subparagraph (1), Code 2011, is amended to read as follows: 58 19 (1) The pilot project city shall enter into a withholding 58 20 agreement with each employer concerning the targeted jobs 58 21 withholding credit. The withholding agreement shall provide 58 22 for the total amount of withholding tax credits awarded. An 58 23 agreement shall not provide for an amount of withholding 58 24 credits that exceeds the amount of the qualifying investment 58 25 made in the project. An agreement shall not be entered into 58 26 by a pilot project city with a business currently located in 58 27 this state unless the business either creates or retains ten 58 28 new jobs or makes a qualifying investment of at least five 58 29 hundred thousand dollars within the urban renewal area. The 58 30 withholding agreement may have a term of up to ten years. An 58 31 employer shall not be obligated to enter into a withholding 58 32 agreement. An agreement shall not be entered into with an 58 33 employer not already located in a pilot project city when 58 34 another Iowa community is competing for the same project and 58 35 both the pilot project city and the other Iowa community are 59 1 seeking assistance from the department. 59 2 Sec. 130. Section 403.19A, subsection 3, paragraph f, Code 59 3 2011, is amended to read as follows: 59 4 f. If the employer ceases to meet the requirements of the 59 5 withholding agreement, the agreement shall be terminated and 59 6 any withholding tax credits for the benefit of the employer 59 7 shall cease. However, in regard to the number of new jobs 59 8 that are to be created or retained, if the employer has met 59 9 the number of new jobs to be created or retained pursuant to 59 10 the withholding agreement and subsequently the number of new 59 11 jobs falls below the required level, the employer shall not 59 12 be considered as not meeting the new job requirement until 59 13 eighteen months after the date of the decrease in the number of 59 14 new jobs created or retained. 59 15 Sec. 131. EFFECTIVE UPON ENACTMENT AND RETROACTIVE 59 16 APPLICABILITY. This division of this Act, being deemed of 59 17 immediate importance, takes effect upon enactment and applies 59 18 retroactively to July 1, 2006, for agreements entered into on 59 19 or after that date. 59 20 DIVISION XIV 59 21 SCHOOL EMPLOYEE MISCONDUCT 59 22 Sec. 132. Section 272.2, subsection 1, paragraph b, Code 59 23 2011, is amended by striking the paragraph and inserting in 59 24 lieu thereof the following: 59 25 b. Provide annually to any person who holds a license, 59 26 certificate, authorization, or statement of recognition 59 27 issued by the board, training relating to the knowledge and 59 28 understanding of the board's code of professional conduct and 59 29 ethics. The board shall develop a curriculum that addresses 59 30 the code of professional conduct and ethics and shall annually 59 31 provide regional training opportunities throughout the state. 59 32 Sec. 133. Section 272.15, subsection 1, Code 2011, is 59 33 amended to read as follows: 59 34 1. a. The board of directors of a school district or area 59 35 education agency, the superintendent of a school district or 60 1 the chief administrator of an area education agency, and the 60 2 authorities in charge of a nonpublic school shall report to the 60 3 board the nonrenewal or termination, for reasons of alleged 60 4 or actual misconduct, of a person's contract executed under 60 5 sections 279.12, 279.13, 279.15 through 279.21, 279.23, and 60 6 279.24, and the resignation of a person who holds a license, 60 7 certificate, or authorization issued by the board as a result 60 8 of or following an incident or allegation of misconduct that, 60 9 if proven, would constitute a violation of the rules adopted 60 10 by the board to implement section 272.2, subsection 14, 60 11 paragraph "b", subparagraph (1), when the board or reporting 60 12 official has a good faith belief that the incident occurred 60 13 or the allegation is true. The board may deny a license or 60 14 revoke the license of an administrator if the board finds by 60 15 a preponderance of the evidence that the administrator failed 60 16 to report the termination or resignation of a school employee 60 17 holding a license, certificate, statement of professional 60 18 recognition, or coaching authorization, for reasons of alleged 60 19 or actual misconduct, as defined by this section. 60 20 b. Information reported to the board in accordance with this 60 21 section is privileged and confidential, and except as provided 60 22 in section 272.13, is not subject to discovery, subpoena, or 60 23 other means of legal compulsion for its release to a person 60 24 other than the respondent and the board and its employees and 60 25 agents involved in licensee discipline, and is not admissible 60 26 in evidence in a judicial or administrative proceeding other 60 27 than the proceeding involving licensee discipline. The board 60 28 shall review the information reported to determine whether a 60 29 complaint should be initiated. In making that determination, 60 30 the board shall consider the factors enumerated in section 60 31 272.2, subsection 14, paragraph "a". 60 32 c. For purposes of this section, unless the context 60 33 otherwise requires, "misconduct" means an action disqualifying 60 34 an applicant for a license or causing the license of a person 60 35 to be revoked or suspended in accordance with the rules 61 1 adopted by the board to implement section 272.2, subsection 14, 61 2 paragraph "b", subparagraph (1). 61 3 Sec. 134. Section 280.17, Code 2011, is amended to read as 61 4 follows: 61 5 280.17 Procedures for handling child abuse reports. 61 6 1. The board of directors of a public school district 61 7 and the authorities in control charge of a nonpublic school 61 8 shall prescribe procedures, in accordance with the guidelines 61 9 contained in the model policy developed by the department 61 10 of education in consultation with the department of human 61 11 services, and adopted by the department of education pursuant 61 12 to chapter 17A, for the handling of reports of child abuse, as 61 13 defined in section 232.68, subsection 2, paragraph "a", "c", or 61 14 "e", alleged to have been committed by an employee or agent of 61 15 the public or nonpublic school. 61 16 2. a. The board of directors of a school district and the 61 17 authorities in charge of an accredited nonpublic school shall 61 18 place on administrative leave a school employee who is the 61 19 subject of an investigation of an alleged incident of abuse of 61 20 a student conducted in accordance with 281 IAC 102. 61 21 b. If the results of an investigation of abuse of a 61 22 student by a school employee who holds a license, certificate, 61 23 authorization, or statement of recognition issued by the board 61 24 of educational examiners finds that the school employee's 61 25 conduct constitutes a crime under any other statute, the board 61 26 or the authorities, as appropriate, shall report the results of 61 27 the investigation to the board of educational examiners. 61 28 Sec. 135. Section 280.27, Code 2011, is amended to read as 61 29 follows: 61 30 280.27 Reporting violence ==== immunity. 61 31 An employee of a school district, an accredited nonpublic 61 32 school, or an area education agency who participates in good 61 33 faith and acts reasonably in the making of a report to, or 61 34 investigation by, an appropriate person or agency regarding 61 35 violence, threats of violence, physical or sexual abuse of 62 1 a student, or other inappropriate activity against a school 62 2 employee or student in a school building, on school grounds, 62 3 or at a school=sponsored function shall be immune from civil 62 4 or criminal liability relating to such action, as well as for 62 5 participating in any administrative or judicial proceeding 62 6 resulting from or relating to the report or investigation. 62 7 DIVISION XV 62 8 STATE FAIR AUTHORITY 62 9 Sec. 136. Section 173.1, subsection 4, Code 2011, is amended 62 10 to read as follows: 62 11 4. A treasurer to be elected by the board who shall serve as 62 12 a nonvoting member from the elected directors. 62 13 Sec. 137. REPEAL. Section 173.12, Code 2011, is repealed. 62 14 DIVISION XVI 62 15 CONTROLLED SUBSTANCES 62 16 Sec. 138. CONTROLLED SUBSTANCE COLLECTION AND DISPOSAL 62 17 PROGRAM. A person in possession of or a retailer selling a 62 18 controlled substance designated in section 124.204, subsection 62 19 4, paragraph "ai", subparagraphs (1) through (4), if enacted, 62 20 shall be required to transfer such controlled substance to the 62 21 department of public safety for destruction. The department of 62 22 public safety shall establish a controlled substance collection 62 23 and disposal program for a controlled substance designated in 62 24 section 124.204, subsection 4, paragraph "ai", subparagraphs 62 25 (1) through (4). The department of public safety may partner 62 26 with a third party, including a local enforcement agency, to 62 27 implement and administer the program. The program shall be 62 28 dissolved thirty days after the enactment date of section 62 29 124.204, subsection 4, paragraph "ai", subparagraphs (1) 62 30 through (4). 62 31 Sec. 139. APPLICABILITY ==== CRIMINAL PENALTIES. Criminal 62 32 penalties do not apply to violations associated with the 62 33 substances designated controlled substances in section 124.204, 62 34 subsection 4, paragraph "ai", subparagraphs (1) through (4), 62 35 if enacted, until thirty days after the enactment date of 63 1 section 124.204, subsection 4, paragraph "ai", subparagraphs 63 2 (1) through (4). 63 3 Sec. 140. 2011 Iowa Acts, Senate File 510, section 28, if 63 4 enacted, is amended to read as follows: 63 5 SEC. 28. EFFECTIVE DATE. The following provision of this 63 6 division of this Act takes effect thirty days after enactment, 63 7 notwithstanding section 3.7 of this Act or thirty days after 63 8 the enactment of 2011 Iowa Acts, Senate File 538, if enacted, 63 9 whichever is later: 63 10 The section of this division of this Act amending enacting 63 11 section 124.204, subsection 4, paragraph "ai", subparagraphs 63 12 (1) through (4). 63 13 Sec. 141. 2011 Iowa Acts, Senate File 510, section 29, if 63 14 enacted, is amended to read as follows: 63 15 SEC. 29. EFFECTIVE UPON ENACTMENT. The following provision 63 16 of this division of this Act, being deemed of immediate 63 17 importance, and notwithstanding section 3.7 takes effect upon 63 18 enactment of this Act or upon enactment of 2011 Iowa Acts, 63 19 Senate File 538, if enacted, whichever is later: 63 20 The section of this Act amending enacting section 124.204, 63 21 subsection 4, paragraph "ai", subparagraph (5). 63 22 Sec. 142. EFFECTIVE UPON ENACTMENT. This division of this 63 23 Act, being deemed of immediate importance, takes effect upon 63 24 enactment of this Act or upon the enactment of 2011 Iowa Acts, 63 25 Senate File 510, if enacted, whichever is later. 63 26 DIVISION XVII 63 27 RADIOS 63 28 Sec. 143. 2011 Iowa Acts, Senate File 509, section 22, 63 29 subsections 2 and 3, if enacted, are amended to read as 63 30 follows: 63 31 2. Of the amount appropriated in subsection 1, the 63 32 department of natural resources may enter into a public=private 63 33 partnership, through a competitive bidding process, for 63 34 the provision of the statewide network and the purchase of 63 35 compatible equipment. The mobile radios purchased by the 64 1 department pursuant to subsection 1 shall be compatible with 64 2 a statewide public safety radio network created pursuant 64 3 to legislation enacted by the 2011 session of the general 64 4 assembly. The department shall purchase the mobile radios 64 5 after conducting a competitive bidding process. 64 6 3. On or before January 13, 2012, the department of natural 64 7 resources in cooperation with the department of public safety 64 8 shall provide a report to the legislative services agency 64 9 and the department of management. The report shall detail 64 10 the status of the moneys appropriated in subsection 1 and 64 11 shall include the estimated needs of the department of natural 64 12 resources to achieve interoperability and to meet the federal 64 13 narrowbanding mandate, and any changes in estimated costs to 64 14 meet those needs, and the status of requests for proposals to 64 15 develop a public=private partnership. 64 16 Sec. 144. EFFECTIVE UPON ENACTMENT. This division of this 64 17 Act, being deemed of immediate importance, takes effect upon 64 18 enactment and, if approved by the governor on or after July 1, 64 19 2011, shall apply retroactively to June 30, 2011. 64 20 DIVISION XVIII 64 21 BUSINESS PROPERTY TAX CREDITS 64 22 Sec. 145. Section 331.512, Code 2011, is amended by adding 64 23 the following new subsection: 64 24 NEW SUBSECTION. 13A. Carry out duties relating to the 64 25 business property tax credit as provided in chapter 426C. 64 26 Sec. 146. Section 331.559, Code 2011, is amended by adding 64 27 the following new subsection: 64 28 NEW SUBSECTION. 14A. Carry out duties relating to the 64 29 business property tax credit as provided in chapter 426C. 64 30 Sec. 147. NEW SECTION. 426C.1 Definitions. 64 31 1. For the purposes of this chapter, unless the context 64 32 otherwise requires: 64 33 a. "Contiguous parcels" means any of the following: 64 34 (1) Parcels that share one or more common boundaries. 64 35 (2) Parcels within the same building or structure 65 1 regardless of whether the parcels share one or more common 65 2 boundaries. 65 3 (3) Improvements to the land that are situated on one or 65 4 more parcels of land that are assessed and taxed separately 65 5 from the improvements if the parcels of land upon which the 65 6 improvements are situated share one or more common boundaries. 65 7 b. "Department" means the department of revenue. 65 8 c. "Fund" means the business property tax credit fund 65 9 created in section 426C.2. 65 10 d. "Parcel" means as defined in section 445.1. 65 11 e. "Property unit" means contiguous parcels all of which 65 12 are located within the same county, with the same property tax 65 13 classification, each of which contains permanent improvements, 65 14 are owned by the same person, and are operated by that person 65 15 for a common use and purpose. 65 16 2. For purposes of this chapter, two or more parcels are 65 17 considered to be owned by the same person if the owners of 65 18 the parcels are business entities that share common ownership 65 19 of each entity in an amount equal to or in excess of fifty 65 20 percent. 65 21 Sec. 148. NEW SECTION. 426C.2 Business property tax credit 65 22 fund ==== appropriation. 65 23 1. A business property tax credit fund is created in the 65 24 state treasury under the authority of the department. For the 65 25 fiscal year beginning July 1, 2012, there is appropriated from 65 26 the general fund of the state to the department to be credited 65 27 to the fund, the sum of fifty million dollars to be used for 65 28 business property tax credits authorized in this chapter. For 65 29 the fiscal year beginning July 1, 2013, and each fiscal year 65 30 thereafter, there is appropriated from the general fund of the 65 31 state to the department to be credited to the fund an amount 65 32 equal to the total amount appropriated by the general assembly 65 33 to the fund in the previous fiscal year. In addition, the sum 65 34 of fifty million dollars shall be added to the appropriation 65 35 in each fiscal year beginning on or after July 1, 2013, if 66 1 the revenue estimating conference certifies during its final 66 2 meeting of the calendar year ending prior to the beginning of 66 3 the fiscal year that the total amount of general fund revenues 66 4 collected during the fiscal year ending during such calendar 66 5 year was at least one hundred four percent of the total amount 66 6 of general fund revenues collected during the previous fiscal 66 7 year. However, the total appropriation to the fund shall not 66 8 exceed two hundred million dollars for any one fiscal year. 66 9 2. Notwithstanding section 12C.7, subsection 2, interest or 66 10 earnings on moneys deposited in the fund shall be credited to 66 11 the fund. Moneys in the fund are not subject to the provisions 66 12 of section 8.33 and shall not be transferred, used, obligated, 66 13 appropriated, or otherwise encumbered except as provided in 66 14 this chapter. 66 15 Sec. 149. NEW SECTION. 426C.3 Claims for credit. 66 16 1. Each person who wishes to claim the credit allowed 66 17 under this chapter shall obtain the appropriate forms from the 66 18 assessor and file the claim with the assessor. The director 66 19 of revenue shall prescribe suitable forms and instructions for 66 20 such claims, and make such forms and instructions available to 66 21 the assessors. 66 22 2. a. Claims for the business property tax credit shall be 66 23 filed not later than March 15 preceding the fiscal year during 66 24 which the taxes for which the credit is claimed are due and 66 25 payable. 66 26 b. A claim filed after the deadline for filing claims shall 66 27 be considered as a claim for the following year. 66 28 3. Upon the filing of a claim and allowance of the credit, 66 29 the credit shall be allowed on the parcel or property unit for 66 30 successive years without further filing as long as the parcel 66 31 or property unit satisfies the requirements for the credit. If 66 32 the parcel or property unit owner ceases to qualify for the 66 33 credit under this chapter, the owner shall provide written 66 34 notice to the assessor by the date for filing claims specified 66 35 in subsection 2 following the date on which the parcel or 67 1 property unit ceases to qualify for the credit. 67 2 4. When all or a portion of a parcel or property unit that 67 3 is allowed a credit under this chapter is sold, transferred, 67 4 or ownership otherwise changes, the buyer, transferee, or new 67 5 owner who wishes to receive the credit shall refile the claim 67 6 for credit. When a portion of a parcel or property unit that 67 7 is allowed a credit under this chapter is sold, transferred, 67 8 or ownership otherwise changes, the owner of the portion of 67 9 the parcel or property unit for which ownership did not change 67 10 shall refile the claim for credit. 67 11 5. The assessor shall remit the claims for credit to the 67 12 county auditor with the assessor's recommendation for allowance 67 13 or disallowance. If the assessor recommends disallowance 67 14 of a claim, the assessor shall submit the reasons for the 67 15 recommendation, in writing, to the county auditor. The county 67 16 auditor shall forward the claims to the board of supervisors. 67 17 The board shall allow or disallow the claims. 67 18 6. For each claim and allowance of a credit for a property 67 19 unit, the county auditor shall calculate the average of all 67 20 consolidated levy rates applicable to the several parcels 67 21 within the property unit. All claims for credit which have 67 22 been allowed by the board of supervisors, the actual value of 67 23 the improvements to such parcels and property units applicable 67 24 to the fiscal year for which the credit is claimed that are 67 25 subject to assessment and taxation prior to imposition of any 67 26 applicable assessment limitation, the consolidated levy rates 67 27 for such parcels and the average consolidated levy rates for 67 28 such property units applicable to the fiscal year for which the 67 29 credit is claimed, and the taxing districts in which the parcel 67 30 or property unit is located, shall be certified on or before 67 31 June 15, in each year, by the county auditor to the department. 67 32 7. The assessor shall maintain a permanent file of current 67 33 business property tax credits. The assessor shall file a 67 34 notice of transfer of property for which a credit has been 67 35 allowed when notice is received from the office of the county 68 1 recorder, from the person who sold or transferred the property, 68 2 or from the personal representative of a deceased property 68 3 owner. The county recorder shall give notice to the assessor 68 4 of each transfer of title filed in the recorder's office. The 68 5 notice from the county recorder shall describe the property 68 6 transferred, the name of the person transferring title to the 68 7 property, and the name of the person to whom title to the 68 8 property has been transferred. 68 9 Sec. 150. NEW SECTION. 426C.4 Eligibility and amount of 68 10 credit. 68 11 1. Each parcel classified and taxed as commercial property, 68 12 industrial property, or railway property under chapter 434, 68 13 and improved with permanent construction, is eligible for a 68 14 credit under this chapter. A person may claim and receive one 68 15 credit under this chapter for each eligible parcel unless the 68 16 parcel is part of a property unit. A person may only claim and 68 17 receive one credit under this chapter for each property unit. 68 18 A credit approved for a property unit shall be allocated to the 68 19 several parcels within the property unit in the proportion that 68 20 each parcel's total amount of property taxes due and payable 68 21 attributable to the improvements bears to the total amount of 68 22 property taxes due and payable attributable to the improvements 68 23 for the property unit. Only property units comprised of 68 24 commercial property, comprised of industrial property, or 68 25 comprised of railway property under chapter 434 are eligible 68 26 for a credit under this chapter. 68 27 2. Using the actual value of the improvements and the 68 28 consolidated levy rate for each parcel or the average 68 29 consolidated levy rate for each property unit, as certified 68 30 by the county auditor to the department under section 426C.3, 68 31 subsection 6, the department shall calculate, for each fiscal 68 32 year, an initial amount of actual value of improvements for 68 33 use in determining the amount of the credit for each such 68 34 parcel or property unit so as to provide the maximum possible 68 35 credit according to the credit formula and limitations under 69 1 subsection 3, and to provide a total dollar amount of credits 69 2 against the taxes due and payable in the fiscal year equal to 69 3 ninety=eight percent of the moneys in the fund following the 69 4 deposit of the total appropriation for the fiscal year. 69 5 3. a. The amount of the credit for each parcel or property 69 6 unit for which a claim for credit under this chapter has 69 7 been approved shall be calculated under paragraph "b" using 69 8 the lesser of the initial amount of actual value of the 69 9 improvements determined by the department under subsection 69 10 2, and the actual value of the improvements to the parcel or 69 11 property unit as certified by the county auditor under section 69 12 426C.3, subsection 6. 69 13 b. The amount of the credit for each parcel or property 69 14 unit for which a claim for credit under this chapter has 69 15 been approved shall be equal to the amount of actual value 69 16 determined under paragraph "a" multiplied by the difference, 69 17 stated as a percentage, between the assessment limitation 69 18 applicable to the parcel or property unit under section 441.21, 69 19 subsection 5, and the assessment limitation applicable to 69 20 residential property under section 441.21, subsection 4, 69 21 divided by one thousand dollars, and then multiplied by the 69 22 consolidated levy rate or average consolidated levy rate per 69 23 one thousand dollars of taxable value applicable to the parcel 69 24 or property unit for the fiscal year for which the credit 69 25 is claimed as certified by the county auditor under section 69 26 426C.3, subsection 6. 69 27 Sec. 151. NEW SECTION. 426C.5 Payment to counties. 69 28 1. Annually the department shall certify to the county 69 29 auditor of each county the amounts of the business property 69 30 tax credits allowed in the county. Each county auditor shall 69 31 then enter the credits against the tax levied on each eligible 69 32 parcel or property unit in the county, designating on the tax 69 33 lists the credit as being from the fund. Each taxing district 69 34 shall receive its share of the business property tax credit 69 35 allowed on each eligible parcel or property unit in such taxing 70 1 district, in the proportion that the levy made by such taxing 70 2 district upon the parcel or property unit bears to the total 70 3 levy upon the parcel or property unit by all taxing districts 70 4 imposing a property tax in such taxing district. However, the 70 5 several taxing districts shall not draw the moneys so credited 70 6 until after the semiannual allocations have been received by 70 7 the county treasurer, as provided in this section. Each county 70 8 treasurer shall show on each tax receipt the amount of credit 70 9 received from the fund. 70 10 2. The director of the department of administrative 70 11 services shall issue warrants on the fund payable to the county 70 12 treasurers of the several counties of the state under this 70 13 chapter. 70 14 3. The amount due each county shall be paid in two payments 70 15 on November 15 and March 15 of each fiscal year, drawn upon 70 16 warrants payable to the respective county treasurers. The two 70 17 payments shall be as nearly equal as possible. 70 18 Sec. 152. NEW SECTION. 426C.6 Appeals. 70 19 1. If the board of supervisors disallows a claim for credit 70 20 under section 426C.3, subsection 5, the board of supervisors 70 21 shall send written notice, by mail, to the claimant at the 70 22 claimant's last known address. The notice shall state the 70 23 reasons for disallowing the claim for the credit. The board 70 24 of supervisors is not required to send notice that a claim for 70 25 credit is disallowed if the claimant voluntarily withdraws the 70 26 claim. Any person whose claim is denied under the provisions 70 27 of this chapter may appeal from the action of the board of 70 28 supervisors to the district court of the county in which the 70 29 parcel or property unit is located by giving written notice 70 30 of such appeal to the county auditor within twenty days from 70 31 the date of mailing of notice of such action by the board of 70 32 supervisors. 70 33 2. If any claim for credit has been denied by the board 70 34 of supervisors, and such action is subsequently reversed on 70 35 appeal, the credit shall be allowed on the applicable parcel 71 1 or property unit, and the director of revenue, the county 71 2 auditor, and the county treasurer shall provide the credit and 71 3 change their books and records accordingly. In the event the 71 4 appealing taxpayer has paid one or both of the installments of 71 5 the tax payable in the year or years in question, remittance 71 6 shall be made to such taxpayer of the amount of such credit. 71 7 The amount of such credit awarded on appeal shall be allocated 71 8 and paid from the balance remaining in the fund. 71 9 Sec. 153. NEW SECTION. 426C.7 Audit ==== denial. 71 10 1. If on the audit of a credit provided under this chapter, 71 11 the director of revenue determines the amount of the credit 71 12 to have been incorrectly calculated or that the credit is 71 13 not allowable, the director shall recalculate the credit and 71 14 notify the taxpayer and the county auditor of the recalculation 71 15 or denial and the reasons for it. The director shall not 71 16 adjust a credit after three years from October 31 of the year 71 17 in which the claim for the credit was filed. If the credit 71 18 has been paid, the director shall give notification to the 71 19 taxpayer, the county treasurer, and the applicable assessor 71 20 of the recalculation or denial of the credit and the county 71 21 treasurer shall proceed to collect the tax owed in the same 71 22 manner as other property taxes due and payable are collected, 71 23 if the parcel or property unit for which the credit was allowed 71 24 is still owned by the taxpayer. If the parcel or property unit 71 25 for which the credit was allowed is not owned by the taxpayer, 71 26 the amount may be recovered from the taxpayer by assessment in 71 27 the same manner that income taxes are assessed under sections 71 28 422.26 and 422.30. The amount of such erroneous credit, when 71 29 collected, shall be deposited in the fund. 71 30 2. The taxpayer or board of supervisors may appeal any 71 31 decision of the director of revenue to the state board of tax 71 32 review pursuant to section 421.1, subsection 5. The taxpayer, 71 33 the board of supervisors, or the director of revenue may seek 71 34 judicial review of the action of the state board of tax review 71 35 in accordance with chapter 17A. 72 1 Sec. 154. NEW SECTION. 426C.8 False claim ==== penalty. 72 2 A person who makes a false claim for the purpose of obtaining 72 3 a credit provided for in this chapter or who knowingly receives 72 4 the credit without being legally entitled to it is guilty of a 72 5 fraudulent practice. The claim for a credit of such a person 72 6 shall be disallowed and if the credit has been paid the amount 72 7 shall be recovered in the manner provided in section 426C.7. 72 8 In such cases, the director of revenue shall send a notice of 72 9 disallowance of the credit. 72 10 Sec. 155. NEW SECTION. 426C.9 Rules. 72 11 The director of revenue shall prescribe forms, instructions, 72 12 and rules pursuant to chapter 17A, as necessary, to carry out 72 13 the purposes of this chapter. 72 14 Sec. 156. IMPLEMENTATION. Notwithstanding the deadline 72 15 for filing claims established in section 426C.3, for a credit 72 16 against property taxes due and payable during the fiscal year 72 17 beginning July 1, 2012, the claim for the credit shall be filed 72 18 not later than January 15, 2012. 72 19 Sec. 157. APPLICABILITY. This division of this Act applies 72 20 to property taxes due and payable in fiscal years beginning on 72 21 or after July 1, 2012. 72 22 DIVISION XIX 72 23 COUNTY AND CITY BUDGET LIMITATION 72 24 Sec. 158. Section 28M.5, subsection 2, Code 2011, is amended 72 25 to read as follows: 72 26 2. If a regional transit district budget allocates 72 27 revenue responsibilities to the board of supervisors of a 72 28 participating county, the amount of the regional transit 72 29 district levy that is the responsibility of the participating 72 30 county shall be deducted from the maximum rates amount of taxes 72 31 authorized to be levied by the county pursuant to section 72 32 331.423, subsections 1 and 2 subsection 3, paragraphs "b" 72 33 and "c", as applicable, unless the county meets its revenue 72 34 responsibilities as allocated in the budget from other 72 35 available revenue sources. However, for a regional transit 73 1 district that includes a county with a population of less than 73 2 three hundred thousand, the amount of the regional transit 73 3 district levy that is the responsibility of such participating 73 4 county shall be deducted from the maximum rate amount of taxes 73 5 authorized to be levied by the county pursuant to section 73 6 331.423, subsection 1 3, paragraph "b". 73 7 Sec. 159. Section 331.263, subsection 2, Code 2011, is 73 8 amended to read as follows: 73 9 2. The governing body of the community commonwealth 73 10 shall have the authority to levy county taxes and shall 73 11 have the authority to levy city taxes to the extent the 73 12 city tax levy authority is transferred by the charter to 73 13 the community commonwealth. A city participating in the 73 14 community commonwealth shall transfer a portion of the 73 15 city's tax levy authorized under section 384.1 or 384.12, 73 16 whichever is applicable, to the governing body of the community 73 17 commonwealth. The maximum rates amount of taxes authorized to 73 18 be levied under sections section 384.1 and the maximum amount 73 19 of taxes authorized to be levied under section 384.12 by a city 73 20 participating in the community commonwealth shall be reduced 73 21 by an amount equal to the rates of the same or similar taxes 73 22 levied in the city by the governing body of the community 73 23 commonwealth. 73 24 Sec. 160. Section 331.421, Code 2011, is amended by adding 73 25 the following new subsection: 73 26 NEW SUBSECTION. 7A. "Item" means a budgeted expenditure, 73 27 appropriation, or cash reserve from a fund for a service area, 73 28 program, program element, or purpose. 73 29 Sec. 161. Section 331.423, Code 2011, is amended by striking 73 30 the section and inserting in lieu thereof the following: 73 31 331.423 Property tax dollars ==== basic levy maximums. 73 32 1. Annually, the board shall determine separate property 73 33 tax levy limits to pay for general county services and rural 73 34 county services in accordance with this section. The basic 73 35 levies separately certified for general county services and 74 1 rural county services under section 331.434 shall not raise 74 2 property tax dollars that exceed the amount determined under 74 3 this section. 74 4 2. For purposes of this section and section 331.423B, unless 74 5 the context otherwise requires: 74 6 a. "Annual growth factor" means an index, expressed as 74 7 a percentage, determined by the department of management by 74 8 November 1 of the calendar year preceding the calendar year in 74 9 which the budget year begins. In determining the annual growth 74 10 factor, the department shall calculate the average of the 74 11 preceding three=year percentage change, which shall be computed 74 12 on an annual basis, in the midwest consumer price index, ending 74 13 with the percentage change for the month of September. The 74 14 department shall then add that average percentage change to one 74 15 hundred percent. 74 16 b. "Boundary adjustment" means annexation, severance, 74 17 incorporation, or discontinuance as those terms are defined in 74 18 section 368.1. 74 19 c. "Budget year" is the fiscal year beginning during the 74 20 calendar year in which a budget is certified. 74 21 d. "Current fiscal year" is the fiscal year ending during 74 22 the calendar year in which a budget is certified. 74 23 e. "Net new valuation taxes" means the amount of property 74 24 tax dollars equal to the current fiscal year's basic levy rate 74 25 in the county for general county services or for rural county 74 26 services, as applicable, multiplied by the increase from the 74 27 current fiscal year to the budget year in taxable valuation due 74 28 to the following: 74 29 (1) Net new construction, including all incremental 74 30 valuation that is released in any one year from a division of 74 31 revenue under section 260E.4 or an urban renewal area for which 74 32 taxes were being divided under section 403.19, regardless of 74 33 whether the property for the valuation being released remains 74 34 subject to the division of revenue under section 260E.4 or 74 35 remains part of the urban renewal area that is subject to 75 1 a division of revenue under section 403.19. The amount of 75 2 property tax dollars attributable to such incremental valuation 75 3 being released from a division of revenue shall be subtracted 75 4 from the maximum amount of property tax dollars which may 75 5 be certified for the next following fiscal year if such 75 6 incremental valuation is not released for the next following 75 7 fiscal year. 75 8 (2) Additions or improvements to existing structures. 75 9 (3) Remodeling of existing structures for which a building 75 10 permit is required. 75 11 (4) Net boundary adjustment. 75 12 (5) A municipality no longer dividing tax revenues in an 75 13 urban renewal area as provided in section 403.19 or a community 75 14 college no longer dividing revenues as provided in section 75 15 260E.4. 75 16 (6) That portion of taxable property located in an urban 75 17 revitalization area on which an exemption was allowed and such 75 18 exemption has expired. 75 19 f. "Unfunded federal and state mandate cost growth" means an 75 20 amount of increased expenditures for a county from the previous 75 21 fiscal year, to the extent such expenditures are not funded by 75 22 the county's supplemental levy under section 331.424, resulting 75 23 from any of the following: 75 24 (1) A federal statutory requirement or appropriation 75 25 that requires the county to establish, expand, or modify its 75 26 activities in a manner which necessitates additional annual 75 27 expenditures and for which insufficient funding is provided to 75 28 the county to satisfy such requirements. 75 29 (2) A state mandate as defined in section 25B.3, and for 75 30 which insufficient funding is provided to the county to satisfy 75 31 the requirements of the state mandate. 75 32 3. a. For the fiscal year beginning July 1, 2013, and 75 33 subsequent fiscal years, the maximum amount of property tax 75 34 dollars which may be certified for levy by a county for general 75 35 county services and rural county services shall be the maximum 76 1 property tax dollars calculated under paragraphs "b" and "c", 76 2 respectively. 76 3 b. The maximum property tax dollars that may be levied for 76 4 general county services is an amount equal to the sum of the 76 5 following: 76 6 (1) The annual growth factor times the current fiscal year's 76 7 maximum property tax dollars for general county services. 76 8 (2) The amount of net new valuation taxes in the county. 76 9 (3) The unfunded federal and state mandate cost growth minus 76 10 the amount specified in paragraph "c", subparagraph (3). 76 11 c. The maximum property tax dollars that may be levied for 76 12 rural county services is an amount equal to the sum of the 76 13 following: 76 14 (1) The annual growth factor times the current fiscal year's 76 15 maximum property tax dollars for rural county services. 76 16 (2) The amount of net new valuation taxes in the 76 17 unincorporated area of the county. 76 18 (3) The unfunded federal and state mandate cost growth 76 19 attributable to the costs incurred by the county for rural 76 20 county services. 76 21 4. a. For purposes of calculating maximum property tax 76 22 dollars for general county services for the fiscal year 76 23 beginning July 1, 2013, only, the term "current fiscal year's 76 24 maximum property tax dollars" shall mean the total amount of 76 25 property tax dollars certified by the county for general county 76 26 services for the fiscal year beginning July 1, 2012, excluding 76 27 those property tax dollars that resulted from a supplemental 76 28 levy under section 331.424, subsection 1. 76 29 b. For purposes of calculating maximum property tax dollars 76 30 for rural county services for the fiscal year beginning July 76 31 1, 2013, only, the term "current fiscal year's maximum property 76 32 tax dollars" shall mean the total amount of property tax dollars 76 33 certified by the county for rural county services for the 76 34 fiscal year beginning July 1, 2012, excluding those property 76 35 tax dollars that resulted from a supplemental levy under 77 1 section 331.424, subsection 2. 77 2 5. Property taxes certified under section 331.424, property 77 3 taxes certified for deposit in the mental health, mental 77 4 retardation, and developmental disabilities services fund in 77 5 section 331.424A, for the emergency services fund in section 77 6 331.424C, for the debt service fund in section 331.430, for any 77 7 capital projects fund established by the county for deposit of 77 8 bond, loan, or note proceeds, and for any temporary increase 77 9 approved pursuant to section 331.423C, are not included in the 77 10 maximum amount of property tax dollars that may be certified 77 11 for a budget year under subsection 3. 77 12 6. The department of management, in consultation with the 77 13 county finance committee, shall adopt rules to administer this 77 14 section. The department shall prescribe forms to be used by 77 15 counties when making calculations required by this section. 77 16 Sec. 162. NEW SECTION. 331.423B Ending fund balance. 77 17 1. a. Budgeted ending fund balances for a budget year 77 18 in excess of twenty=five percent of budgeted expenditures in 77 19 either the general fund or rural services fund for that budget 77 20 year shall be explicitly committed or assigned for a specific 77 21 purpose. 77 22 b. A county is encouraged, but not required, to reduce 77 23 budgeted, uncommitted, or unassigned ending fund balances for 77 24 the budget year to an amount equal to approximately twenty=five 77 25 percent of budgeted expenditures and transfers from the general 77 26 fund and rural services fund for that budget year unless a 77 27 decision is certified by the state appeal board ordering a 77 28 reduction in the ending fund balance of any of those funds. 77 29 c. In a protest to the county budget under section 331.436, 77 30 the county shall have the burden of proving that the budgeted 77 31 balances in excess of twenty=five percent are reasonably likely 77 32 to be appropriated for the explicitly committed or assigned 77 33 specific purpose. The excess budgeted balance for the specific 77 34 purpose shall be considered an increase in an item in the 77 35 budget for purposes of section 24.28. 78 1 2. a. For a county that has, as of June 30, 2012, reduced 78 2 its actual ending fund balance to less than twenty=five 78 3 percent of actual expenditures, additional property taxes may 78 4 be computed and levied as provided in this subsection. The 78 5 additional property tax levy amount is an amount not to exceed 78 6 twenty=five percent of actual expenditures from the general 78 7 fund and rural services fund for the fiscal year beginning July 78 8 1, 2011, minus the combined ending fund balances for those 78 9 funds for that year. 78 10 b. The amount of the additional property taxes shall be 78 11 apportioned between the general fund and the rural services 78 12 fund. However, the amount apportioned for general county 78 13 services and for rural county services shall not exceed for 78 14 each fund twenty=five percent of actual expenditures for the 78 15 fiscal year beginning July 1, 2011. 78 16 c. All or a portion of additional property tax dollars 78 17 may be levied for the purpose of increasing cash reserves 78 18 for general county services and rural county services in the 78 19 budget year. The additional property tax dollars authorized 78 20 under this subsection but not levied may be carried forward as 78 21 unused ending fund balance taxing authority until and for the 78 22 fiscal year beginning July 1, 2018. The amount carried forward 78 23 shall not exceed twenty=five percent of the maximum amount of 78 24 property tax dollars available in the current fiscal year. 78 25 Additionally, property taxes that are levied as unused ending 78 26 fund balance taxing authority under this subsection may be the 78 27 subject of a protest under section 331.436, and the amount 78 28 will be considered an increase in an item in the budget for 78 29 purposes of section 24.28. The amount of additional property 78 30 taxes levied under this subsection shall not be included in the 78 31 computation of the maximum amount of property tax dollars which 78 32 may be certified and levied under section 331.423. 78 33 Sec. 163. NEW SECTION. 331.423C Authority to levy beyond 78 34 maximum property tax dollars. 78 35 1. The board may certify additions to the maximum amount 79 1 of property tax dollars to be levied for a budget year if the 79 2 county conducts a second public hearing prior to certification 79 3 of the budget to the county auditor, in addition to the hearing 79 4 held as required under section 331.434. The second public 79 5 hearing shall be conducted in the same manner as the public 79 6 hearing on the budget required in section 331.434. 79 7 2. The amount of additional property tax dollars certified 79 8 under this section shall not be included in the computation 79 9 of the maximum amount of property tax dollars which may be 79 10 certified and levied under section 331.423 for future budget 79 11 years. 79 12 Sec. 164. Section 331.424, unnumbered paragraph 1, Code 79 13 2011, is amended to read as follows: 79 14 To the extent that the basic levies authorized under section 79 15 331.423 are insufficient to meet the county's needs for the 79 16 following services, the board may certify supplemental levies 79 17 as follows: 79 18 Sec. 165. Section 331.424A, subsection 4, Code 2011, is 79 19 amended to read as follows: 79 20 4. For the fiscal year beginning July 1, 1996, and for each 79 21 subsequent fiscal year, the county shall certify a levy for 79 22 payment of services. For each fiscal year, county revenues 79 23 from taxes imposed by the county credited to the services fund 79 24 shall not exceed an amount equal to the amount of base year 79 25 expenditures for services as defined in section 331.438, less 79 26 the amount of property tax relief to be received pursuant to 79 27 section 426B.2, in the fiscal year for which the budget is 79 28 certified. The county auditor and the board of supervisors 79 29 shall reduce the amount of the levy certified for the services 79 30 fund by the amount of property tax relief to be received. A 79 31 levy certified under this section is not subject to the appeal 79 32 provisions of section 331.426 or to any other provision in law 79 33 authorizing a county to exceed, increase, or appeal a property 79 34 tax levy limit. 79 35 Sec. 166. Section 331.434, subsection 1, Code 2011, is 80 1 amended to read as follows: 80 2 1. The budget shall show the amount required for each class 80 3 of proposed expenditures, a comparison of the amounts proposed 80 4 to be expended with the amounts expended for like purposes for 80 5 the two preceding years, the revenues from sources other than 80 6 property taxation, and the amount to be raised by property 80 7 taxation, in the detail and form prescribed by the director 80 8 of the department of management. For each county that has 80 9 established an urban renewal area, the budget shall include 80 10 estimated and actual tax increment financing revenues and all 80 11 estimated and actual expenditures of the revenues, proceeds 80 12 from debt and all estimated and actual expenditures of the 80 13 debt proceeds, and identification of any entity receiving a 80 14 direct payment of taxes funded by tax increment financing 80 15 revenues and shall include the total amount of loans, advances, 80 16 indebtedness, or bonds outstanding at the close of the most 80 17 recently ended fiscal year, which qualify for payment from the 80 18 special fund created in section 403.19, including interest 80 19 negotiated on such loans, advances, indebtedness, or bonds. 80 20 For purposes of this subsection, "indebtedness" includes 80 21 written agreements whereby the county agrees to suspend, abate, 80 22 exempt, rebate, refund, or reimburse property taxes, provide 80 23 a grant for property taxes paid, or make a direct payment 80 24 of taxes, with moneys in the special fund. The amount of 80 25 loans, advances, indebtedness, or bonds shall be listed in 80 26 the aggregate for each county reporting. The county finance 80 27 committee, in consultation with the department of management 80 28 and the legislative services agency, shall determine reporting 80 29 criteria and shall prepare a form for reports filed with the 80 30 department pursuant to this section. The department shall make 80 31 the information available by electronic means. 80 32 Sec. 167. Section 373.10, Code 2011, is amended to read as 80 33 follows: 80 34 373.10 Taxing authority. 80 35 The metropolitan council shall have the authority to 81 1 levy city taxes to the extent the city tax levy authority 81 2 is transferred by the charter to the metropolitan council. 81 3 A member city shall transfer a portion of the city's tax 81 4 levy authorized under section 384.1 or 384.12, whichever is 81 5 applicable, to the metropolitan council. The maximum rates 81 6 amount of taxes authorized to be levied under sections section 81 7 384.1 and the taxes authorized to be levied under 81 8 section384.12 by a member city shall be reduced by an amount 81 9 equal to the rates of the same or similar taxes levied in the 81 10 city by the metropolitan council. 81 11 Sec. 168. Section 384.1, Code 2011, is amended by striking 81 12 the section and inserting in lieu thereof the following: 81 13 384.1 Property tax dollars ==== maximums. 81 14 1. A city shall certify taxes to be levied by the city 81 15 on all taxable property within the city limits, for all city 81 16 government purposes. Annually, the city council may certify 81 17 basic levies for city government purposes, subject to the 81 18 limitation on property tax dollars provided in this section. 81 19 2. For purposes of this section and section 384.1B, unless 81 20 the context otherwise requires: 81 21 a. "Annual growth factor" means an index, expressed as 81 22 a percentage, determined by the department of management by 81 23 November 1 of the calendar year preceding the calendar year in 81 24 which the budget year begins. In determining the annual growth 81 25 factor, the department shall calculate the average of the 81 26 preceding three=year percentage change, which shall be computed 81 27 on an annual basis, in the midwest consumer price index, ending 81 28 with the percentage change for the month of September. The 81 29 department shall then add that average percentage change to one 81 30 hundred percent. 81 31 b. "Boundary adjustment" means annexation, severance, 81 32 incorporation, or discontinuance as those terms are defined in 81 33 section 368.1. 81 34 c. "Budget year" is the fiscal year beginning during the 81 35 calendar year in which a budget is certified. 82 1 d. "Current fiscal year" is the fiscal year ending during 82 2 the calendar year in which a budget is certified. 82 3 e. "Net new valuation taxes" means the amount of property 82 4 tax dollars equal to the current fiscal year's levy rate in the 82 5 city for the general fund multiplied by the increase from the 82 6 current fiscal year to the budget year in taxable valuation due 82 7 to the following: 82 8 (1) Net new construction, including all incremental 82 9 valuation that is released in any one year from a division of 82 10 revenue under section 260E.4 or an urban renewal area for which 82 11 taxes were being divided under section 403.19, regardless of 82 12 whether the property for the valuation being released remains 82 13 subject to the division of revenue under section 260E.4 or 82 14 remains part of the urban renewal area that is subject to 82 15 a division of revenue under section 403.19. The amount of 82 16 property tax dollars attributable to such incremental valuation 82 17 being released from a division of revenue shall be subtracted 82 18 from the maximum amount of property tax dollars which may 82 19 be certified for the next following fiscal year if such 82 20 incremental valuation is not released for the next following 82 21 fiscal year. 82 22 (2) Additions or improvements to existing structures. 82 23 (3) Remodeling of existing structures for which a building 82 24 permit is required. 82 25 (4) Net boundary adjustment. 82 26 (5) A municipality no longer dividing tax revenues in an 82 27 urban renewal area as provided in section 403.19 or a community 82 28 college no longer dividing revenues as provided in section 82 29 260E.4. 82 30 (6) That portion of taxable property located in an urban 82 31 revitalization area on which an exemption was allowed and such 82 32 exemption has expired. 82 33 f. "Unfunded federal and state mandate cost growth" means an 82 34 amount of increased expenditures for a city from the previous 82 35 fiscal year resulting from any of the following: 83 1 (1) A federal statutory requirement or appropriation 83 2 that requires the city to establish, expand, or modify its 83 3 activities in a manner which necessitates additional annual 83 4 expenditures and for which insufficient funding is provided to 83 5 the city to satisfy such requirements. 83 6 (2) A state mandate as defined in section 25B.3, and for 83 7 which insufficient funding is provided to the city to satisfy 83 8 the requirements of the state mandate. 83 9 3. a. For the fiscal year beginning July 1, 2013, and 83 10 subsequent fiscal years, the maximum amount of property 83 11 tax dollars which may be certified for levy by a city for 83 12 the general fund shall be the maximum property tax dollars 83 13 calculated under paragraph "b". 83 14 b. The maximum property tax dollars that may be levied for 83 15 deposit in the general fund is an amount equal to the sum of the 83 16 following: 83 17 (1) The annual growth factor times the current fiscal year's 83 18 maximum property tax dollars for the general fund. 83 19 (2) The amount of net new valuation taxes in the city. 83 20 (3) The unfunded federal and state mandate cost growth. 83 21 4. For purposes of calculating maximum property tax dollars 83 22 for the city general fund for the fiscal year beginning July 83 23 1, 2013, only, the term "current fiscal year's maximum property 83 24 tax dollars" shall mean the total amount of property tax dollars 83 25 certified by the city for the city's general fund for the 83 26 fiscal year beginning July 1, 2012. 83 27 5. Property taxes certified for deposit in the debt service 83 28 fund in section 384.4, trust and agency funds in section 83 29 384.6, capital improvements reserve fund in section 384.7, 83 30 the emergency fund in section 384.8, any capital projects 83 31 fund established by the city for deposit of bond, loan, or 83 32 note proceeds, any temporary increase approved pursuant to 83 33 section 384.12A, property taxes collected from a voted levy in 83 34 section 384.12, and property taxes levied under section 384.12, 83 35 subsection 18, are not counted against the maximum amount of 84 1 property tax dollars that may be certified for a fiscal year 84 2 under subsection 3. 84 3 6. Notwithstanding the maximum amount of taxes a city 84 4 may certify for levy, the tax levied by a city on tracts of 84 5 land and improvements on the tracts of land used and assessed 84 6 for agricultural or horticultural purposes shall not exceed 84 7 three dollars and three=eighths cents per thousand dollars 84 8 of assessed value in any year. Improvements located on such 84 9 tracts of land and not used for agricultural or horticultural 84 10 purposes and all residential dwellings are subject to the same 84 11 rate of tax levied by the city on all other taxable property 84 12 within the city. 84 13 7. The department of management, in consultation with the 84 14 city finance committee, shall adopt rules to administer this 84 15 section. The department shall prescribe forms to be used by 84 16 cities when making calculations required by this section. 84 17 Sec. 169. NEW SECTION. 384.1B Ending fund balance. 84 18 1. a. Budgeted general fund ending fund balances for 84 19 a budget year in excess of twenty=five percent of budgeted 84 20 expenditures from the general fund for that budget year shall 84 21 be explicitly committed or assigned for a specific purpose. 84 22 b. A city is encouraged, but not required, to reduce 84 23 budgeted, uncommitted, or unassigned ending fund balances for 84 24 the budget year to an amount equal to approximately twenty=five 84 25 percent of budgeted expenditures and transfers from the general 84 26 fund for that budget year unless a decision is certified by 84 27 the state appeal board ordering a reduction in the ending fund 84 28 balance of the fund. 84 29 c. In a protest to the city budget under section 384.19, 84 30 the city shall have the burden of proving that the budgeted 84 31 balances in excess of twenty=five percent are reasonably likely 84 32 to be appropriated for the explicitly committed or assigned 84 33 specific purpose. The excess budgeted balance for the specific 84 34 purpose shall be considered an increase in an item in the 84 35 budget for purposes of section 24.28. 85 1 2. a. For a city that has, as of June 30, 2012, reduced its 85 2 ending fund balance to less than twenty=five percent of actual 85 3 expenditures, additional property taxes may be computed and 85 4 levied as provided in this subsection. The additional property 85 5 tax levy amount is an amount not to exceed the difference 85 6 between twenty=five percent of actual expenditures for city 85 7 government purposes for the fiscal year beginning July 1, 2011, 85 8 minus the ending fund balance for that year. 85 9 b. All or a portion of additional property tax dollars 85 10 may be levied for the purpose of increasing cash reserves for 85 11 city government purposes in the budget year. The additional 85 12 property tax dollars authorized under this subsection but not 85 13 levied may be carried forward as unused ending fund balance 85 14 taxing authority until and for the fiscal year beginning 85 15 July 1, 2018. The amount carried forward shall not exceed 85 16 twenty=five percent of the maximum amount of property tax 85 17 dollars available in the current fiscal year. Additionally, 85 18 property taxes that are levied as unused ending fund balance 85 19 taxing authority under this subsection may be the subject of a 85 20 protest under section 384.19, and the amount will be considered 85 21 an increase in an item in the budget for purposes of section 85 22 24.28. The amount of additional property tax dollars levied 85 23 under this subsection shall not be included in the computation 85 24 of the maximum amount of property tax dollars which may be 85 25 certified and levied under section 384.1. 85 26 Sec. 170. Section 384.12, unnumbered paragraph 1, Code 85 27 2011, is amended by striking the unnumbered paragraph and 85 28 inserting in lieu thereof the following: 85 29 A city may certify taxes for deposit in the general fund, 85 30 subject to the limit provided in section 384.1 if applicable, 85 31 which are in addition to any other moneys the city may wish to 85 32 spend for such purposes, as follows: 85 33 Sec. 171. Section 384.12, subsection 20, Code 2011, is 85 34 amended by striking the subsection. 85 35 Sec. 172. NEW SECTION. 384.12A Authority to levy beyond 86 1 maximum property tax dollars. 86 2 1. The city council may certify additions to the maximum 86 3 amount of property tax dollars to be levied for a budget 86 4 year if the city conducts a second public hearing prior to 86 5 certification of the budget to the county auditor, in addition 86 6 to the hearing held as required under section 384.16. The 86 7 second public hearing shall be conducted in the same manner as 86 8 the public hearing on the budget required in section 384.16. 86 9 2. The amount of additional property tax dollars certified 86 10 under this section shall not be included in the computation 86 11 of the maximum amount of property tax dollars which may be 86 12 certified and levied under section 384.1 for future budget 86 13 years. 86 14 Sec. 173. Section 384.16, subsection 1, paragraph b, Code 86 15 2011, is amended to read as follows: 86 16 b. A budget must show comparisons between the estimated 86 17 expenditures in each program in the following year, the latest 86 18 estimated expenditures in each program in the current year, 86 19 and the actual expenditures in each program from the annual 86 20 report as provided in section 384.22, or as corrected by a 86 21 subsequent audit report. Wherever practicable, as provided in 86 22 rules of the committee, a budget must show comparisons between 86 23 the levels of service provided by each program as estimated for 86 24 the following year, and actual levels of service provided by 86 25 each program during the two preceding years. For each city 86 26 that has established an urban renewal area, the budget shall 86 27 include estimated and actual tax increment financing revenues 86 28 and all estimated and actual expenditures of the revenues, 86 29 proceeds from debt and all estimated and actual expenditures of 86 30 the debt proceeds, and identification of any entity receiving 86 31 a direct payment of taxes funded by tax increment financing 86 32 revenues and shall include the total amount of loans, advances, 86 33 indebtedness, or bonds outstanding at the close of the most 86 34 recently ended fiscal year, which qualify for payment from the 86 35 special fund created in section 403.19, including interest 87 1 negotiated on such loans, advances, indebtedness, or bonds. 87 2 The amount of loans, advances, indebtedness, or bonds shall 87 3 be listed in the aggregate for each city reporting. The city 87 4 finance committee, in consultation with the department of 87 5 management and the legislative services agency, shall determine 87 6 reporting criteria and shall prepare a form for reports filed 87 7 with the department pursuant to this section. The department 87 8 shall make the information available by electronic means. 87 9 Sec. 174. Section 384.19, Code 2011, is amended by adding 87 10 the following new unnumbered paragraph: 87 11 NEW UNNUMBERED PARAGRAPH For purposes of a tax protest 87 12 filed under this section, "item" means a budgeted expenditure, 87 13 appropriation, or cash reserve from a fund for a service area, 87 14 program, program element, or purpose. 87 15 Sec. 175. Section 386.8, Code 2011, is amended to read as 87 16 follows: 87 17 386.8 Operation tax. 87 18 A city may establish a self=supported improvement district 87 19 operation fund, and may certify taxes not to exceed the 87 20 rate limitation as established in the ordinance creating the 87 21 district, or any amendment thereto, each year to be levied 87 22 for the fund against all of the property in the district, 87 23 for the purpose of paying the administrative expenses of 87 24 the district, which may include but are not limited to 87 25 administrative personnel salaries, a separate administrative 87 26 office, planning costs including consultation fees, engineering 87 27 fees, architectural fees, and legal fees and all other expenses 87 28 reasonably associated with the administration of the district 87 29 and the fulfilling of the purposes of the district. The taxes 87 30 levied for this fund may also be used for the purpose of paying 87 31 maintenance expenses of improvements or self=liquidating 87 32 improvements for a specified length of time with one or more 87 33 options to renew if such is clearly stated in the petition 87 34 which requests the council to authorize construction of the 87 35 improvement or self=liquidating improvement, whether or not 88 1 such petition is combined with the petition requesting creation 88 2 of a district. Parcels of property which are assessed as 88 3 residential property for property tax purposes are exempt from 88 4 the tax levied under this section except residential properties 88 5 within a duly designated historic district. A tax levied under 88 6 this section is not subject to the levy limitation in section 88 7 384.1. 88 8 Sec. 176. Section 386.9, Code 2011, is amended to read as 88 9 follows: 88 10 386.9 Capital improvement tax. 88 11 A city may establish a capital improvement fund for a 88 12 district and may certify taxes, not to exceed the rate 88 13 established by the ordinance creating the district, or any 88 14 subsequent amendment thereto, each year to be levied for 88 15 the fund against all of the property in the district, for 88 16 the purpose of accumulating moneys for the financing or 88 17 payment of a part or all of the costs of any improvement or 88 18 self=liquidating improvement. However, parcels of property 88 19 which are assessed as residential property for property tax 88 20 purposes are exempt from the tax levied under this section 88 21 except residential properties within a duly designated historic 88 22 district. A tax levied under this section is not subject to 88 23 the levy limitations in section 384.1 or 384.7. 88 24 Sec. 177. REPEAL. Sections 331.425 and 331.426, Code 2011, 88 25 are repealed. 88 26 Sec. 178. EFFECTIVE DATE AND APPLICABILITY. This division 88 27 of this Act takes effect July 1, 2012, and applies to fiscal 88 28 years beginning on or after July 1, 2013. 88 29 DIVISION XX 88 30 RESIDENTIAL PROPERTY ASSESSMENT LIMITATION 88 31 Sec. 179. Section 441.21, subsection 4, Code 2011, is 88 32 amended to read as follows: 88 33 4. For valuations established as of January 1, 1979, 88 34 the percentage of actual value at which agricultural and 88 35 residential property shall be assessed shall be the quotient 89 1 of the dividend and divisor as defined in this section. The 89 2 dividend for each class of property shall be the dividend 89 3 as determined for each class of property for valuations 89 4 established as of January 1, 1978, adjusted by the product 89 5 obtained by multiplying the percentage determined for that 89 6 year by the amount of any additions or deletions to actual 89 7 value, excluding those resulting from the revaluation of 89 8 existing properties, as reported by the assessors on the 89 9 abstracts of assessment for 1978, plus six percent of the 89 10 amount so determined. However, if the difference between the 89 11 dividend so determined for either class of property and the 89 12 dividend for that class of property for valuations established 89 13 as of January 1, 1978, adjusted by the product obtained by 89 14 multiplying the percentage determined for that year by the 89 15 amount of any additions or deletions to actual value, excluding 89 16 those resulting from the revaluation of existing properties, 89 17 as reported by the assessors on the abstracts of assessment 89 18 for 1978, is less than six percent, the 1979 dividend for the 89 19 other class of property shall be the dividend as determined for 89 20 that class of property for valuations established as of January 89 21 1, 1978, adjusted by the product obtained by multiplying 89 22 the percentage determined for that year by the amount of 89 23 any additions or deletions to actual value, excluding those 89 24 resulting from the revaluation of existing properties, as 89 25 reported by the assessors on the abstracts of assessment for 89 26 1978, plus a percentage of the amount so determined which is 89 27 equal to the percentage by which the dividend as determined 89 28 for the other class of property for valuations established 89 29 as of January 1, 1978, adjusted by the product obtained by 89 30 multiplying the percentage determined for that year by the 89 31 amount of any additions or deletions to actual value, excluding 89 32 those resulting from the revaluation of existing properties, 89 33 as reported by the assessors on the abstracts of assessment 89 34 for 1978, is increased in arriving at the 1979 dividend for 89 35 the other class of property. The divisor for each class of 90 1 property shall be the total actual value of all such property 90 2 in the state in the preceding year, as reported by the 90 3 assessors on the abstracts of assessment submitted for 1978, 90 4 plus the amount of value added to said total actual value by 90 5 the revaluation of existing properties in 1979 as equalized 90 6 by the director of revenue pursuant to section 441.49. The 90 7 director shall utilize information reported on abstracts of 90 8 assessment submitted pursuant to section 441.45 in determining 90 9 such percentage. For valuations established as of January 1, 90 10 1980, and each year thereafter, the percentage of actual value 90 11 as equalized by the director of revenue as provided in section 90 12 441.49 at which agricultural and residential property shall be 90 13 assessed shall be calculated in accordance with the methods 90 14 provided herein including the limitation of increases in 90 15 agricultural and residential assessed values to the percentage 90 16 increase of the other class of property if the other class 90 17 increases less than the allowable limit adjusted to include 90 18 the applicable and current values as equalized by the director 90 19 of revenue, except that any references to six percent in this 90 20 subsection shall be four percent. For valuations established 90 21 as of January 1, 2012, and each assessment year thereafter, 90 22 the percentage of actual value as equalized by the director 90 23 of revenue as provided in section 441.49 at which residential 90 24 property shall be assessed shall be calculated in accordance 90 25 with the methods provided herein including the limitation of 90 26 increases in agricultural and residential assessed values to 90 27 the percentage increase of the other class of property if the 90 28 other class increases less than the allowable limit adjusted to 90 29 include the applicable and current values as equalized by the 90 30 director of revenue, except that in no assessment year shall 90 31 the percentage of actual value at which residential property is 90 32 assessed be less than fifty percent. 90 33 DIVISION XXI 90 34 CONDITIONAL EFFECTIVE DATE AND RETROACTIVE APPLICABILITY 90 35 Sec. 180. EFFECTIVE DATE AND RETROACTIVE 91 1 APPLICABILITY. Unless otherwise provided, this Act, if 91 2 approved by the governor on or after July 1, 2011, takes effect 91 3 upon enactment and applies retroactively to July 1, 2011. SF 538 (5) 84 tm/jp
Text: SF537            Text: SF539 Complete Bill History