Acitymaycertify, forthegeneralfundlevy, taxeswhicharenotsubjecttothelimitprovided
in section 384.1, and which are in addition to any other moneys the city may wish to spend
for such purposes, as follows:
1. A tax for the operation and maintenance of a municipal transit system or for operation
and maintenance of a regional transit district, and for the creation of a reserve fund for
the system or district, in an amount not to exceed ninety-five cents per thousand dollars of
assessedvalueeachyear,whentherevenuesfromthetransitsystemordistrictareinsufficient
for such purposes.
2. A tax not to exceed twenty-seven cents per thousand dollars of assessed value each
year for an aviation authority as provided in section 330A.15.
3. A tax to pay the premium costs on tort liability insurance, property insurance, and
any other insurance that may be necessary in the operation of the city, the costs of a
self-insurance program, the costs of a local government risk pool and amounts payable
under any insurance agreements to provide or procure such insurance, self-insurance
program, or local government risk pool.
4. Ataxthatexceedsanytaxlevylimitwithinthischapter, providedthequestionhasbeen
submitted at a special levy election and received a simple majority of the votes cast on the
proposition to authorize the enumerated levy limit to be exceeded for the proposed budget
year.
a. The election may be held as specified in this subsection if notice is given by the
city council, not later than forty-six days before the first Tuesday in March, to the county
commissioner of elections that the election is to be held.
b. An election under this subsection shall be held on the first Tuesday in March and be
conducted by the county commissioner of elections in accordance with the law.
c. The ballot question shall be in substantially the following form:
WHICH TAX LEVY SHALL BE ADOPTED FOR THE CITY OF
................................?
(Vote for only one of the following choices.)
CHANGE LEVY AMOUNT ............
Add to the existing levy amount a tax for the purpose of
........................................ (state purpose of proposed levy) at a
rate of ............ (rate) which will provide an additional $................
(amount).
KEEP CURRENT LEVY ............
Continue under the current maximum rate of ............, providing
$................ (amount).
d. The commissioner of elections conducting the election shall notify the city officials and
other county auditors where applicable, of the results within two days of the canvass which
shall be held on the second day that is not a holiday following the special levy election, and
beginning no earlier than 1:00 p.m. on that day.
e. Notice of the election shall be published twice in accordance with the provisions of
section 362.3, except that the first such notice shall be given at least two weeks before the
election.
f. The cost of the election shall be borne by the city.
g. The election provisions of this subsection shall supersede other provisions for elections
only to the extent necessary to comply with the provisions of this subsection.
h. The provisions of this subsection apply to all cities, however organized, including
special charter cities which may adopt ordinances where necessary to carry out these
provisions.
i. Thecouncilshallcertifythecity’sbudgetwiththetaxaskingsnotexceedingtheamount
approved by the special levy election.
5. A tax for the support of a local emergency management commission established
pursuant to chapter 29C.
1. [C24, 27, 31, 35, 39, §5835 – 5839; C46, 50, 54, 58, 62, 66, 71, 73, §375.1 – 375.5; C75,
77, 79, 81, S81, §384.12(1)]
2. [C75, 77, 79, 81, S81, §384.12(2)]
3. [C50, 54, 58, 62, 66, 71, 73, §379A.1 – 379A.5; C75, 77, 79, 81, S81, §384.12(3)]
4. [C62, 66, 71, 73, §379B.1, 379B.2; C75, 77, 79, 81, S81, §384.12(4)]
5, 6. [R60, §710; C73, §796; C97, §758 – 764, 888, 895, 1303; C24, 27, 31, 35, 39, §5882
– 5887, 6209, 6221; C46, 50, §381.9 – 381.14, 404.3, 404.15; C54, 58, 62, 66, 71, 73, §381.9 –
381.14, 404.7; C75, 77, 79, 81, S81, §384.12(5, 6)]
7. [S13, §766-a, 766-b; C24, 27, 31, 35, 39, §5890, 5891, 5894; C46, 50, 54, 58, 62, 66, 71,
73, §381.17, 381.18, 382.1; C75, 77, 79, 81, S81, §384.12(7)]
8. [C97, §766; C24, 27, 31, 35, 39, §5889; C46, 50, 54, 58, 62, 66, 71, 73, §381.16; C75, 77,
79, 81, S81, §384.12(8)]
9. [C58, 62, 66, 71, 73, §386A.1, 386A.4, 386A.9, 386A.12; C75, 77, 79, 81, S81, §384.12(9)]
10. [C58, 62, 66, 71, 73, §386B.12; C75, 77, 79, 81, S81, §384.12(10)]
11. [C71, 73, §378A.6; C75, 77, 79, 81, S81, §384.12(11)]
12. [C71, 73, §378A.10; C75, 77, 79, 81, S81, §384.12(12)]
13. [C71, 73, §404.27; C75, 77, 79, 81, S81, §384.12(13)]
14. [C75, 77, 79, 81, S81, §384.12(14)]
15. [C66, 71, 73, §368.67; C75, 77, 79, 81, S81, §384.12(15); 81 Acts, ch 117, §1081; 82
Acts, ch 1104, §14]
16. [C75, 77, 79, 81, S81, §384.12(16)]
17. [S13, §740; C24, 27, 31, 35, 39, §10190; C46, 50, 54, 58, 62, 66, 71, 73, §565.8; C75, 77,
79, 81, S81, §384.12(18); 81 Acts, ch 117, §1081]
18. [C75, 77, 79, 81, S81, §384.12(19)]
20. [C81, S81, §384.12(20)]