Section 67.1880

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

Chapter 67

Effective - 02 Jul 2001, see footnote   

  67.1880.  Property tax imposed, when — ballot language — collection of tax. — 1.  If approved by at least four-sevenths of the qualified voters voting on the question in the district, the district may impose a property tax in an amount not to exceed the annual rate of thirty cents on the hundred dollars assessed valuation.  The district board may levy a property tax rate lower than its approved tax rate ceiling and may increase that lowered tax rate to a level not exceeding the tax rate ceiling without voter approval.  The property tax shall be uniform throughout the district.

  2.  The ballot of submission shall be substantially in the following form:

Shall the ______ Law Enforcement District impose a property tax upon all real and tangible personal property within the district at a rate of not more than ______ (insert amount) cents per hundred dollars assessed valuation for the purpose of providing revenue for the development of a project (or projects) in the district (insert general description of the project or projects, if necessary)?
☐ YES	☐ NO
If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed to the question, place an "X" in the box opposite "NO".

  3.  The county collector of each county in which the district is partially or entirely located shall collect the property taxes and special benefit assessments made upon all real property and tangible personal property within that county and the district, in the same manner as other property taxes are collected.

  4.  Every county collector having collected or received district property taxes shall, on or before the fifteenth day of each month and after deducting his or her commissions, remit to the treasurer of that district the amount collected or received by him or her prior to the first day of the month.  Upon receipt of such money, the district treasurer shall execute a receipt therefor, which he or she shall forward or deliver to the collector.  The district treasurer shall deposit such sums into the district treasury, credited to the appropriate project or purpose.  The collector and district treasurer shall make final settlement of the district account and commissions owing, not less than once each year, if necessary.

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(L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224); 7-02-01 (H.B. 80)