Iowa Code 331.425 – Additions to levies — special levy election
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The board may certify an addition to a levy in excess of the amounts otherwise permitted under sections 331.423, 331.424, and 331.426 if the proposition to certify an addition to a levy has been submitted at a special levy election and received a favorable majority of the votes cast on the proposition. A special levy election is subject to the following:
1. The election shall be held only if the board gives notice to the county commissioner of elections, not later than February 15, that the election is to be held.
Terms Used In Iowa Code 331.425
- Board: means the board of supervisors of a county. See Iowa Code 331.101
- 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
- Rural county services: means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds. See Iowa Code 331.421
- year: means twelve consecutive months. See Iowa Code 4.1
2. The election shall be held on the first Tuesday in March and be conducted by the county commissioner of elections in accordance with the law.
3. The proposition to be submitted shall be substantially in the following form:
Vote for only one of the following: Shall the county of ………………………….. levy an additional tax at a rate of $………… each year for ………… years beginning next July 1 in excess of the statutory limits otherwise applicable for the (general county services or rural county services) fund?
or
The county of ………………………….. shall continue the (general county services or rural county services fund) under the maximum rate of $………….
4. The canvass shall be held on the second day that is not a holiday following the special levy election, and shall begin no earlier than 1:00 p.m. on that day.
5. Notice of the proposed special levy election shall be published at least twice in a newspaper as specified in section 331.305 prior to the date of the special levy election. The first notice shall appear as early as practicable after the board has decided to seek a special levy.