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Chapter 99

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  99.848.  Emergency services district and certain counties, reimbursement from special allocation fund authorized, when — rate set by board. — 1.  Notwithstanding subsection 1 of section 99.845, any district or county imposing a property tax for the purposes of providing emergency services pursuant to chapter 190 or 321 shall be entitled to reimbursement from the special allocation fund in the amount of at least fifty percent but not more than one hundred percent of the district's tax increment.  This section shall not apply to tax increment financing projects or districts approved prior to August 28, 2004.

  2.  Beginning August 28, 2018, an ambulance district board operating under chapter 190, a fire protection district board operating under chapter 321, or the governing body of a county operating a 911 center providing emergency or dispatch services under chapter 190 or *321 shall annually set the reimbursement rate under subsection 1 of this section prior to the time the assessment is paid into the special allocation fund.  If the redevelopment plan, area, or project is amended by ordinance or by other means after August 28, 2018, the ambulance or fire protection district board or the governing body of a county operating a 911 center providing emergency or dispatch services under chapter 190 or *321 shall have the right to recalculate the reimbursement rate under this section.

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(L. 2004 H.B. 1529 & 1655, A.L. 2018 H.B. 1355 merged with S.B. 870)

*Word "chapter" appears here in original rolls.


---- end of effective   28 Aug 2018 ----

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99.848 8/28/2018
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