This bill proposes the elimination of townships as a form of local government in Iowa, transferring their responsibilities and duties to counties. Key amendments include the removal of references to "township" throughout various sections of the Iowa Code, including provisions related to tax levies, bond issuance, and property management. The bill mandates that counties assume jurisdiction over cemeteries previously managed by townships and appoint fence viewers to oversee animal health matters. Additionally, it allows counties to levy a specific tax to fund cemetery maintenance and establishes requirements for fire protection and emergency medical services in unincorporated areas.

The legislation outlines a transition plan for the transfer of funds, property, and obligations from townships to counties, effective July 1, 2027. It terminates the terms of all elected township officials on that date and ensures that any ongoing legal matters related to townships will continue under the jurisdiction of the respective counties. The bill also sets a new tax structure for emergency response districts, limiting the levy to $0.75 per $1,000 of assessed value, and repeals the authority for certain existing township-related taxes. Overall, the bill aims to streamline local governance by consolidating township functions under county administration.

Statutes affected:
Introduced: 165.35, 359A.2A, 359A.6, 359A.2, 359A.8, 359A.10, 558.49, 359A.23, 359.17, 359.37, 359.30, 359.38, 359.39, 359.40, 523I.508, 331.424B, 28E.32, 28E.41, 28E.16, 28J.1, 29C.22, 29C.9, 29C.2, 85.61, 100.2, 100B.21, 101.8, 102.1, 233.1, 321.423, 331.385, 331.424C, 357B.7, 357B.18, 357B.4, 357J.10, 357J.12, 357J.15, 384.1, 359.42, 357F.8, 6A.5, 6B.2, 8G.3, 11.6, 12C.1, 12C.4, 8.89, 15E.167, 19.1, 22.1, 468.3, 22A.1, 24.2, 25B.3, 29E.1, 37.21, 37.9, 39.21, 39.27, 49.41, 43.73, 50.7, 63.10, 63A.2, 64.1A, 64.2, 64.3, 64.11, 64.19, 64.23, 64.24, 65.3, 65.1A, 69.2, 69.4, 69.8, 73.1, 73.5, 73.6, 73.14, 73A.1, 73A.2, 26.3, 73A.4, 73A.5, 73A.7, 73A.9, 73A.10, 73A.11, 73A.12, 73A.13, 73A.14, 73A.15, 73A.16, 73A.17, 73A.18, 75.1, 39.2, 97B.1A, 97C.2, 99A.1, 142D.2, 145A.2, 161E.14, 172A.3, 172D.1, 199.1, 231.4, 252.24, 257.11, 257B.4, 257B.6, 257B.1A, 257B.20, 261A.4, 297.22, 298.7, 327G.8, 327G.18, 331.238, 331.248, 331.260, 331.322, 331.502, 331.505, 331.512, 331.756, 331.901, 336.18, 336.19, 349.16, 357A.22A, 359.4, 368.7, 403A.2, 410.3, 421.17, 422.12, 423.14A, 427.1, 434.22, 434.17, 437.10, 437.9, 437.2, 438.14, 441.42, 443.1, 444.1, 444.2, 455B.131, 455B.381, 468.221, 476.44, 476.48, 480A.2, 520.1, 565.6, 636.23, 670.1, 724.28, 729.6, 39.22