reglab/housing_qa huggingface dataset:
IA Code § 12.89A (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12 - TREASURER OF STATE|Section 12.89A - Revenue bonds federal subsidy holdback fund.

12.89A Revenue bonds federal subsidy holdback fund.   1. A revenue bonds federal subsidy holdback fund is created and established as a separate and distinct fund in the state treasury. The treasurer of state shall act as custodian of the fund and disburse moneys contained in the fund.   2. The moneys in such fund shall include all of the following:   a. The revenues required to be deposited in the fund pursuant to section 8.57, subsection 5, paragraph “e”, subparagraphs (1) and (2).   b. Interest attributable to investment moneys in the fund.   c. Any other moneys from any other sources which may be legally available to the treasurer of state for the purpose of the fund.   3. The moneys in the revenue bonds federal subsidy holdback fund are appropriated and shall be used or transferred to the revenue bonds debt service fund created in section 12.89, subsection 1, solely for the purpose of making payments of principal and interest on federal subsidy bonds when due, if the treasurer of state or the treasurer’s designee has not received a federal subsidy scheduled to be received for such payment by the due date.   4. The moneys on deposit in the revenue bonds federal subsidy holdback fund shall be used or transferred to the revenue bonds debt service fund created in section 12.89, subsection 1, solely for the purpose of making payments of principal and interest on federal subsidy bonds prior to any use or transfer of moneys on deposit in any bond reserve fund created for such federal subsidy bonds by the treasurer of state pursuant to section 12.89, subsection 3, paragraph “a”.   5. At any time during each fiscal year that there are moneys on deposit in the revenue bonds federal subsidy holdback fund that are not needed to pay principal and interest on federal subsidy bonds during such fiscal year as determined by the treasurer of state or the treasurer’s designee, such moneys on deposit in the revenue bonds federal subsidy holdback fund shall be credited to the rebuild Iowa infrastructure fund created in section 8.57.   6. For purposes of this section:   a. “Federal subsidy” means any payment from the federal government with respect to federal subsidy bonds.   b. “Federal subsidy bonds” means any bonds issued and sold pursuant to section 12.87 for which a federal subsidy is expected to be paid on or before any date on which interest on such bonds is due and payable.  2010 Acts, ch 1184, §81; 2011 Acts, ch 25, §7; 2012 Acts, ch 1021, §131; 2020 Acts, ch 1062, §3  Referred to in §8.57, 12.87, 12.89  Subsection 5 amended
IA Code § 12.90 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12 - TREASURER OF STATE|Section 12.90 - Pledges — construction.

12.90 Pledges — construction.   1. It is the intention of the general assembly that a pledge made in respect of bonds shall be valid and binding from the time the pledge is made, that the money or property so pledged and received after the pledge by the treasurer of state shall immediately be subject to the lien of the pledge without physical delivery or further act, and that the lien of the pledge shall be valid and binding as against all parties having claims of any kind in tort, contract, or otherwise against the treasurer of state whether or not the parties have notice of the lien.   2. Sections 12.87 through 12.89, and this section, being necessary for the welfare of this state and its inhabitants, shall be liberally construed to effect the purposes of the sections.  2009 Acts, ch 173, §4, 36; 2016 Acts, ch 1073, §4  Referred to in §12.87
IA Code § 12.90A (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12 - TREASURER OF STATE|Section 12.90A - Annual appropriation bonds.

12.90A Annual appropriation bonds. Repealed by  2010 Acts, ch 1184, §95  .
IA Code § 12.90B (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12 - TREASURER OF STATE|Section 12.90B - Annual appropriation bonds debt service fund and reserve funds.

12.90B Annual appropriation bonds debt service fund and reserve funds. Repealed by  2010 Acts, ch 1184, §95  .
IA Code § 12.90C (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12 - TREASURER OF STATE|Section 12.90C - Appropriation bonds capitals fund.

12.90C Appropriation bonds capitals fund. Repealed by  2010 Acts, ch 1184, §95  .
IA Code § 12A.1 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.1 - Definitions.

12A.1 Definitions.   As used in this chapter, unless the context otherwise requires:   1. “Authorizing documents” means a resolution of the issuer, an indenture of trust, or any other instrument setting forth the terms and conditions of bonds issued in accordance with the provisions of this chapter.   2. “Bonds” means bonds, including refunding bonds, notes, and other obligations issued by an issuer.   3. “Enabling legislation” means legislation enabling the issuance by an issuer of bonds in accordance with the provisions of this chapter.   4. “Issuer” means the state, a department or public or quasi-public agency or instrumentality of the state, or an authority of the state, authorized and enabled to issue bonds in accordance with the provisions of this chapter.  2007 Acts, ch 133, §1; 2008 Acts, ch 1065, §1
IA Code § 12A.2 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.2 - Provisions applicable.

12A.2 Provisions applicable.   An issuer may issue bonds in accordance with the provisions of this chapter if enabling legislation enacted on or after July 1, 2007, provides that the bonds shall or may be issued in accordance with the provisions of this chapter. This chapter establishes the terms, conditions, and procedures applicable to the issuance of bonds by an issuer enabled to issue bonds under this chapter.  2007 Acts, ch 133, §2; 2008 Acts, ch 1065, §2
IA Code § 12A.3 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.3 - Special obligations.

12A.3 Special obligations.   Bonds issued under this chapter are payable solely out of the moneys, assets, or revenues pledged to the payment of the bonds pursuant to the enabling legislation and any bond reserve funds established in accordance with this chapter, and are not an obligation, indebtedness, or debt of the state or any political subdivision of the state within the meaning of any constitutional or statutory debt limitations. Bonds issued under this chapter shall contain a statement that the bonds are issued pursuant to this chapter or the enabling legislation; are payable solely from the moneys, assets, and revenues pledged for their payment and any bond reserve funds established; do not constitute an obligation, indebtedness, or debt of the state or any political subdivision of the state within the meaning of any constitutional or statutory debt limitations; and that the issuer and the state have no obligation to satisfy any deficiency or default of any payment of the bonds using any moneys, assets, or revenues other than those specifically pledged in the enabling legislation for payment of the bonds, and any bond reserve funds established by the issuer. The issuer shall not pledge the credit or taxing power of the state or any political subdivision of the state; create an obligation, indebtedness, or debt of the state or any political subdivision of the state within the meaning of any constitutional or statutory debt limitations; or make its bonds payable out of any moneys except those pledged in the enabling legislation and any bond reserve funds established by the issuer.  2007 Acts, ch 133, §3; 2008 Acts, ch 1065, §3
IA Code § 12A.5 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.5 - Reserve funds.

12A.5 Reserve funds.   1. An issuer may create and establish one or more special funds, to be known as bond reserve funds, to secure one or more issues of bonds. The issuer shall pay into each bond reserve fund any moneys appropriated and made available by the state for the purpose of that reserve fund, any proceeds of the sale of bonds to the extent provided in the authorizing documents, and any other moneys which may be legally available from any other sources and which the issuer determines to deposit in the reserve fund. All moneys held in a bond reserve fund, except as otherwise provided in this chapter, shall be used solely for the payment of the principal of bonds secured in whole or in part by the fund or other payments with respect to the bonds, the purchase or redemption of the bonds, the payment of interest on the bonds, or the payments of any redemption premium required to be paid when the bonds are redeemed prior to maturity, all in accordance with the authorizing documents.   2. Except as otherwise specified in the authorizing documents, moneys in a bond reserve fund shall not be withdrawn at any time in an amount that will reduce the amount of the fund to less than the bond reserve fund requirement established for the fund, except for the purpose of making payment as described in subsection 1. For the purposes of this chapter, “bond reserve fund requirement” means, as of any particular date of computation, the amount of moneys, provided in the authorizing documents with respect to which the fund is established. Any income or interest earned by, or incremental to, a bond reserve fund due to its investment may be transferred to other funds or accounts as provided in the authorizing documents to the extent the transfer does not reduce the amount of that bond reserve fund below its bond reserve fund requirement.   3. The issuer shall not at any time issue bonds, secured in whole or in part by a bond reserve fund if, upon the issuance of the bonds, the amount in the bond reserve fund for the bonds will be less than the bond reserve fund requirement for the fund, unless the issuer at the time of issuance of the bonds deposits in the fund from the proceeds of the bonds issued or from other legally available sources an amount which, together with the amount then in the fund, will not be less than the bond reserve fund requirement for the fund.  2007 Acts, ch 133, §5; 2008 Acts, ch 1065, §5
IA Code § 12A.6 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.6 - Pledge of funds.

12A.6 Pledge of funds.   1. Any amounts authorized to be pledged as security for bonds may be held in separate and distinct funds in the state treasury, unless otherwise specified in the authorizing documents. Moneys so held shall not be subject to appropriation for any other purpose by the general assembly, but shall be used only for debt service on the bonds and other amounts as set forth in the authorizing documents. The treasurer of state may act as custodian of the funds and disburse moneys contained in the funds as directed by the authorizing documents.   2. Moneys in any fund pledged as security for bonds are not subject to section 8.33. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the funds shall be credited to the applicable fund.  2007 Acts, ch 133, §6; 2008 Acts, ch 1065, §6
IA Code § 12A.7 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.7 - Authorizing documents provisions.

12A.7 Authorizing documents provisions.   The authorizing documents may contain the following provisions:   1. Pledges or assignments of the revenue of a project with respect to which the bonds are to be issued or the revenue of other property or facilities.   2. The setting aside of reserves or sinking funds, and their regulation, investment, and disposition.   3. Limitations on the use of a project, property, or facilities.   4. Limitations on the purpose to which or the investments in which the proceeds of sale of an issue of bonds then or thereafter to be issued may be applied and pledging the proceeds to secure the payment of the bonds.   5. Limitations on the issuance of additional bonds, the terms upon which additional bonds may be issued and secured, and the refunding of outstanding bonds.   6. The procedure, if any, by which the terms of any contract with the holder of a bond may be amended or abrogated, the amount of bonds may be specified for which the holders must consent to amendment or abrogation, and the manner in which the consent may be given.   7. Definitions of the acts or omissions to act which constitute a default in the duties of the issuer to holders of bonds, specifying any rights and remedies of the holders in the event of a default, and restricting the individual right of action by holders.   8. Other matters relating to the bonds as may be provided by the issuer.  2007 Acts, ch 133, §7; 2008 Acts, ch 1065, §7; 2009 Acts, ch 41, §10
IA Code § 12A.8 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.8 - Bonds secured by authorizing documents.

12A.8 Bonds secured by authorizing documents.   The authorizing documents may pledge or assign the revenue to be received for payment of the bonds or the proceeds of any contract pledged. A pledge or assignment made by the issuer pursuant to this chapter is valid and binding from the time that the pledge or assignment is made, and the revenue pledged and thereafter received by the issuer is immediately subject to the lien of the pledge or assignment without physical delivery or any further act. The lien of the pledge or assignment is valid and binding against all parties having claims of any kind in tort, contract, or otherwise against the issuer irrespective of whether the parties have notice of the lien. The authorizing documents may contain other provisions the issuer deems reasonable and proper for the security of the bond holders.  2007 Acts, ch 133, §8; 2008 Acts, ch 1065, §8
IA Code § 12A.9 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.9 - State tax.

12A.9 State tax. Repealed by  2008 Acts, ch 1065, §12  .
IA Code § 12A.10 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.10 - State law.

12A.10 State law.   The state reserves the right at any time to alter, amend, repeal, or otherwise change the structure, organization, programs, or activities of any issuer, including the power to terminate the issuer, except that a law shall not be enacted that impairs any obligation made pursuant to any contract entered into by the issuer with or on behalf of the holders of the bonds to the extent that any such law would contravene Article I, section 21, of the Constitution of the State of Iowa or Article I, section 10, of the Constitution of the United States.  2007 Acts, ch 133, §10; 2008 Acts, ch 1065, §9
IA Code § 12A.11 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.11 - Provisions controlling.

12A.11 Provisions controlling.   The powers granted issuers under this chapter are in addition to the powers of each issuer contained elsewhere in the Code. Nothing in this chapter limits the powers of an issuer to issue bonds under any other applicable provisions of the Code or to otherwise carry out its responsibilities as otherwise set forth in the Code.  2007 Acts, ch 133, §11; 2008 Acts, ch 1065, §10
IA Code § 12A.12 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.12 - Construction.

12A.12 Construction.   This chapter, being necessary for the welfare of this state and its inhabitants, shall be liberally construed to effect its purpose.  2007 Acts, ch 133, §12
IA Code § 12A.13 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12A - UNIFORM FINANCE PROCEDURES FOR STATE-ISSUED BONDS|Section 12A.13 - Coordination.

12A.13 Coordination.   Issuers of bonds issued under this chapter shall be subject to the provisions of section 12.30.  2008 Acts, ch 1065, §11
IA Code § 12B.1 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.1 - Definitions.

12B.1 Definitions.   As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.  2000 Acts, ch 1148, §1
IA Code § 12B.1A (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.1A - County responsible to state.

12B.1A County responsible to state.   Each county is responsible to the state for the full amount of tax levied for state purposes, excepting such amounts as are certified to be unavailable, double, or erroneous assessments.  [R60, §793; C73, §908; C97, §1453; C24, 27, 31, 35, 39, §7398; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.1]  C93, §12B.1  C2001, §12B.1A
IA Code § 12B.2 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.2 - Interest on warrants.

12B.2 Interest on warrants.   When interest is due and allowed by the treasurer of state on the redemption of state warrants, or by the county treasurer on the redemption of county warrants, the same shall be receipted on the warrants by the holder, with the date of the payment, and no interest shall be allowed by the department of administrative services or board of supervisors except such as is thus receipted.  [R60, §795; C73, §910; C97, §1455; C24, 27, 31, 35, 39, §7400; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.2]  C93, §12B.2  2003 Acts, ch 145, §286  Analogous section, §74.7
IA Code § 12B.3 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.3 - Discounting warrants.

12B.3 Discounting warrants.   If the treasurer of state or any county treasurer, personally or through another, discounts the director of the department of administrative services’ or auditor’s warrants, either directly or indirectly, the treasurer shall be guilty of a serious misdemeanor.  [R60, §796; C73, §911; C97, §1456; C24, 27, 31, 35, 39, §7401; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.3]  C93, §12B.3  2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §11
IA Code § 12B.4 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.4 - Loans by county treasurer.

12B.4 Loans by county treasurer.   A county treasurer shall be guilty of a serious misdemeanor for loaning out, or in any manner using for private purposes, state, county, or other funds in the treasurer’s hands.  [R60, §797; C73, §912; C97, §1457; S13, §1457; C24, 27, 31, 35, 39, §7402; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.4]  C93, §12B.4
IA Code § 12B.5 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.5 - Loans by treasurer of state.

12B.5 Loans by treasurer of state.   The treasurer of state shall be guilty of a serious misdemeanor for loaning out, or in any manner using for private purposes, state, county, or other funds in the treasurer’s hands.  [R60, §797; C73, §912; C97, §1457; S13, §1457; C24, 27, 31, 35, 39, §7403; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.5]  C93, §12B.5
IA Code § 12B.6 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.6 - Certain public funds of political subdivisions.

12B.6 Certain public funds of political subdivisions.   All funds received, expended, or held by an association of elected county officers before, on, or after June 16, 2005, to implement a state-authorized program, are subject to audit by the auditor of state at the request of the general assembly’s standing committees on government oversight or the legislative council. All such funds received or held on and after July 1, 2005, shall be deposited in a fund in the office of the treasurer of state.  2005 Acts, ch 179, §98, 103; 2006 Acts, ch 1010, §175, 177; 2010 Acts, ch 1069, §4
IA Code § 12B.7 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.7 - Settlement by retiring treasurer.

12B.7 Settlement by retiring treasurer.   When a county treasurer goes out of office, the treasurer shall make a full and complete settlement with the board of supervisors, and deliver up all books, papers, moneys, and all other property pertaining to the office, to the treasurer’s successor, taking a receipt therefor.  [R60, §802; C73, §917; C97, §1461; C24, 27, 31, 35, 39, §7409; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.7]  C93, §12B.7  Referred to in §331.555
IA Code § 12B.8 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.8 - Supervisors to report to state auditor.

12B.8 Supervisors to report to state auditor.   The board of supervisors shall make a statement of state dues to the auditor of state, showing all charges against the treasurer during the treasurer’s term of office, and all credits made, the delinquent taxes and other unfinished business charged over to the treasurer’s successor, and the amount of money paid over to the treasurer’s successor, showing to what year and to what account the amount so paid over belongs.  [R60, §802; C73, §917; C97, §1461; C24, 27, 31, 35, 39, §7410; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.8]  C93, §12B.8
IA Code § 12B.9 (2021)
2021 Iowa Code|Title I - STATE SOVEREIGNTY AND MANAGEMENT|Chapter 12B - SECURITY OF THE REVENUE|Section 12B.9 - Correct balances.

12B.9 Correct balances.   The board of supervisors shall also see that the books of the treasurer are correctly balanced before passing into the possession and control of the treasurer-elect.  [R60, §802; C73, §917; C97, §1461; C24, 27, 31, 35, 39, §7411; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.9]  C93, §12B.9