1. If a majority of voters at a referendum conducted pursuant to section 182.4 approve the establishment of an Iowa sheep and wool promotion board and the imposition of an assessment, the assessment shall be imposed on wool and sheep at the following rates:

 a. For wool, two cents imposed on each pound of wool sold by a producer.
 b. For sheep, ten cents imposed on each head of sheep sold by a producer.

Terms Used In Iowa Code 182.13B

  • Assessment: means an excise tax on the sale of sheep or wool as provided in this chapter. See Iowa Code 182.1
  • Board: means the Iowa sheep and wool promotion board established pursuant to section 182. See Iowa Code 182.1
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Internet: means the federated international system that is composed of allied electronic communication networks linked by telecommunication channels, that uses standardized protocols, and that facilitates electronic communication services, including but not limited to use of the world wide web; the transmission of electronic mail or messages; the transfer of files and data or other electronic information; and the transmission of voice, image, and video. See Iowa Code 4.1
  • Producer: means a person who is actively engaged within this state in the business of producing or marketing sheep or wool and who receives income from the production of sheep or wool. See Iowa Code 182.1
  • Secretary: means the secretary of agriculture. See Iowa Code 182.1
  • Sheep: means an animal of the ovine species, regardless of age, produced or marketed in this state. See Iowa Code 182.1
  • sold: means a transaction in which the property in or to sheep or wool is transferred from the producer to a first purchaser for full or partial consideration. See Iowa Code 182.1
  • United States: includes all the states. See Iowa Code 4.1
  • Wool: means the natural fiber produced by sheep. See Iowa Code 182.1
 2. a. Notwithstanding subsection 1, upon a resolution adopted by the board, the secretary shall call a special referendum for voters to authorize increasing the assessment rate imposed on sheep as provided in this section.

 b. The special referendum shall be conducted in the same manner as a referendum conducted upon receipt of a petition as provided in this chapter, unless otherwise provided in the board’s resolution. Only producers are eligible to vote in an election and each producer is entitled to one vote.
 3. The special referendum conducted pursuant to subsection 2 shall allow a voter to cast a ballot for the following two questions:

 a. For the first question, whether to authorize an increase in the assessment rate to twenty-five cents imposed on each head of sheep.
 b. For the second question, if the first question is approved by a majority of voters, whether to also authorize the board to increase that assessment rate by future resolution as provided in this section.
 4. If a majority of voters approve the first question, twenty-five cents shall be imposed on each head of sheep sold by a producer as effectuated by the board pursuant to section 182.12.
 5. If a majority of voters approve both the first and second questions, all of the following apply:

 a. Twenty-five cents shall be imposed on each head of sheep sold by a producer as effectuated by the board pursuant to section 182.12.
 b. The board may adopt one or more resolutions to further impose an increased assessment rate. The increased assessment rate shall be imposed on each head of sheep sold by a producer as effectuated by the board pursuant to section 182.12. The board shall comply with all of the following:

 (1) The board must wait three or more years from the effective date of the previous action imposing an increase in order to adopt a resolution. For the first increase, the effective date is the date of the special referendum. For any subsequent increase, the effective date is the date that the board last adopted a resolution imposing an increased rate as provided in this paragraph “b”.
 (2) The board shall not adopt a resolution until it provides notice to producers of the proposed increase and an opportunity for producers to submit written or oral comments to the board regarding the proposed increase. The board may provide notice by publication in the same manner as provided in section 182.3, publication on its internet site, mail bearing a United States postal service postmark, electronic transmission, or hand-delivery.
 (3) The increase in the assessment rate imposed by a resolution adopted by the board must equal five cents. However, the assessment rate imposed by a resolution of the board shall not equal more than fifty cents.
 6. a. If a majority of voters do not authorize increasing the assessment rate pursuant to a special referendum conducted pursuant to this section, the assessment rate shall be the same as provided in subsection 1.

 b. Not more than one special referendum shall be conducted pursuant to this section.
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