This bill amends Section 384.12 of the Iowa Code to allow cities to levy a tax specifically for the support of public libraries, not to exceed twenty-seven cents per thousand dollars of assessed value. The new subsection outlines the process for implementing this tax, which includes a requirement for a valid petition and a subsequent referendum during the next regular city election. If a majority of voters approve the tax, it will be imposed, and the tax can also be eliminated through a similar petition and election process. Additionally, any tax authorized by an election prior to the effective date of the city code may continue until it is eliminated.
The bill effectively reestablishes the library tax that was eliminated by HF 718, which had previously allowed cities to levy certain taxes as part of the general fund levy. By reinstating the library tax, the bill ensures that cities can continue to support their public libraries through a dedicated funding mechanism, while maintaining the voter approval and notice requirements that were in place before the changes made by HF 718.
Statutes affected: Introduced: 384.12