reglab/statecodes huggingface dataset:
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.8 - Election on proposed levy and candidates for trustees.

357E.8 Election on proposed levy and candidates for trustees.
When a preliminary plat has been approved by the board, an election shall be held within the district within sixty days to approve or disapprove the levy of a tax of not more than four dollars per thousand dollars of assessed value on all the taxable property within the benefited recreational lake district except property assessed as agricultural land, and to choose candidates for the offices of trustees of the district. However, for a water quality district, the tax levy shall not exceed twenty-five cents per thousand dollars of assessed value on all taxable property within the district and must be renewed by a similar election every eight years. The tax levy for a combined district shall not exceed four dollars per thousand dollars of assessed value on all of the taxable property within the district. A tax levy approved for the purposes of this chapter shall not be levied on property assessed as agricultural land. Notice of the election, including the time and place of holding the election, shall be given as provided in section 357E.4. The vote shall be by ballot which shall state clearly the proposition to be voted upon, and any registered voter residing within the district at the time of the election may vote. It is not mandatory for the county commissioner of elections to conduct elections held pursuant to this chapter, but the elections shall be conducted in accordance with chapter 49 when not in conflict with this chapter. Judges shall be appointed by the board from among the registered voters of the district to be in charge of the election. The judges are not entitled to receive pay. The proposition is approved if a majority of those voting on the proposition vote in favor of it.
88 Acts, ch 1194, §8; 94 Acts, ch 1169, §64; 2000 Acts, ch 1181, §5
Referred to in §357E.10, 357E.11, 357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.9 - Trustees — term and qualification.

357E.9 Trustees — term and qualification.
1. At the election, the names of at least seven candidates for trustee shall be written in by the voters on blank ballots without formal nomination and the board of supervisors shall appoint seven from among the nine receiving the highest number of votes as trustees for the district. Three trustees shall be appointed to serve for one year, two for two years, and two for three years. The trustees shall give bond in the amount required by the board, the premium of which shall be paid by the district. The trustees must be residents of the district or be property owners within the district. Vacancies shall be filled by election, but if there are no candidates for a trustee office, the vacancy may be filled by appointment by the board. The terms of the succeeding trustees are for three years.
2. If the state owns at least four hundred acres of land contiguous to a lake within the district, the natural resource commission shall appoint two members of the board of trustees in addition to the seven members provided in this section. The additional two members must be citizens of the state, not less than eighteen years of age, and property owners within the district. The two additional members have voting and other authority equal to the other members of the board and hold office at the pleasure of the natural resource commission.
88 Acts, ch 1194, §9; 91 Acts, ch 111, §7; 2001 Acts, ch 24, §48; 2011 Acts, ch 108, §2; 2013 Acts, ch 90, §96
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.10 - Board of trustees — power.

357E.10 Board of trustees — power.
The trustees are the corporate authority of the district and shall manage and control the affairs, property, and facilities of the district. The board of trustees shall elect a president, a clerk, and a treasurer from its membership. The trustees may certify for levy an annual tax as provided in section 357E.8. The trustees may construct, reconstruct, repair, maintain, or operate a dam or other recreational facilities or structures to create or maintain an artificial or natural lake or impoundment and may promote and improve water quality. For these purposes, the trustees may purchase material, employ personnel, acquire real estate and interests in real estate, and perform all other acts necessary to properly maintain and operate the district. The trustees are allowed necessary expenses in the discharge of their duties, but they shall not receive a salary.
88 Acts, ch 1194, §10; 96 Acts, ch 1032, §2
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.11 - Bonds in anticipation of revenue.

357E.11 Bonds in anticipation of revenue.
A district, other than a combined district, may anticipate the collection of taxes by the levy authorized in this chapter, and to carry out the purposes of this chapter may issue bonds payable in not more than twenty equal installments with the rate of interest not exceeding that permitted by chapter 74A. An indebtedness shall not be incurred under this section until authorized by an election. The election shall be held and notice given in the same manner as provided in section 357E.8, and the same majority vote is necessary to authorize indebtedness. Both propositions may be submitted to the voters at the same election.
88 Acts, ch 1194, §11; 2011 Acts, ch 108, §3
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.11A - Bonds and indebtedness — combined districts.

357E.11A Bonds and indebtedness — combined districts.
1. A combined district may borrow money for its corporate purposes, but shall not become indebted in any manner or for any purpose to an amount in the aggregate exceeding five percent on the value of the taxable property within the district, to be ascertained by the last state and county tax lists previous to the incurring of the indebtedness. Indebtedness within this limit shall not include the indebtedness of any other municipal corporation located wholly or partly within the boundaries of the district.
2. A combined district shall have the same powers to issue bonds that cities have under the laws of this state, including but not limited to chapter 76, section 384.4, and sections 384.23 through 384.94. The bonds shall be made payable at the place and be of the form as the board of trustees shall by resolution designate. In the application of the laws to this section, the words used in the laws referring to municipal corporations or to cities shall be held to include combined districts organized under this chapter; the words “council” or “city council” shall be held to include the board of trustees of a combined district; the words “mayor” and “clerk” shall be held to include the president and clerk of a board of trustees; and like construction shall be given to any other words in the laws where required to permit the exercise of the powers by combined districts under this section.
3. Except for the issuance of refunding bonds, an indebtedness shall not be incurred under this section until authorized by an election. The election shall be held and notice given in the same manner as provided in section 357E.8, except that a proposition to authorize indebtedness is approved if sixty percent of those voting on the proposition vote in favor of the proposition. A proposition for the authorization of indebtedness may be submitted to the voters at the same election as the election under section 357E.8.
2011 Acts, ch 108, §4; 2017 Acts, ch 82, §1
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.12 - Dissolution of district.

357E.12 Dissolution of district.
Upon petition of thirty-five percent of the resident eligible electors, the board may dissolve a district and dispose of any remaining property, the proceeds of which shall first be applied against outstanding obligations and any balance shall be applied to tax credits for property owners of the district. However, if the district is annexed, the board of supervisors may transfer the remaining property and balance to the city which annexed the territory. The board shall continue to levy a tax after dissolution of a district, in an amount necessary to pay all outstanding obligations of the district as they become due, until all outstanding obligations of the district are paid.
88 Acts, ch 1194, §12; 91 Acts, ch 111, §8
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.13 - Adding property to a district.

357E.13 Adding property to a district.
The owner of any property in an area immediately contiguous to the boundaries of an established district may petition the board to be included in the district. Upon receipt of the petition, the board shall submit the request to a competent disinterested civil engineer to investigate the feasibility of adding the additional territory and to make a report to the board. If the board agrees that the property should be added to the district, the tax levy for the next year shall be applied to the property and on the first day of the next fiscal year the property shall become part of the district. If the district lies in more than one county, the joint action of the boards involved is required to add additional property.
88 Acts, ch 1194, §13
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.14 - Determination of fee.

357E.14 Determination of fee.
1. The owner of any property joining an established district shall pay to the trustees of the district an initial fee to be computed as follows:
a. The trustees shall first determine the fair market value of all property and improvements owned by the district, less any indebtedness.
b. The board shall then determine the assessed value of all property in the district. This shall be divided into the value determined in paragraph “a”.
c. The board shall determine the assessed value of the property of each landowner joining the established district.
d. The result obtained in paragraph “b” shall be multiplied by the result obtained in paragraph “c”. The result shall be the initial fee to be charged each landowner.
2. The initial fees paid to the trustees shall be used to help defray the cost and maintenance of the recreation district.
88 Acts, ch 1194, §14
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357E - RECREATIONAL LAKE AND WATER QUALITY DISTRICTS › Section 357E.15 - Exemption from taxation — refunds.

357E.15 Exemption from taxation — refunds.
1. The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions.
2. A district is a tax-certifying body for purposes of section 423.4, subsection 1.
2014 Acts, ch 1139, §30, 33 – 35
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.1 - Definitions.

357F.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Board” means the board of supervisors of a county.
2. “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.
3. “District” means a benefited emergency medical services district.
4. “Trustee” means a trustee of a district.
92 Acts, ch 1226, §2; 2000 Acts, ch 1148, §1; 2002 Acts, ch 1119, §200, 201
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.2 - Petition for public hearing.

357F.2 Petition for public hearing.
1. The board shall, on the petition of twenty-five percent of the resident property owners in a proposed district if the assessed valuation of the property owned by the petitioners represents at least twenty-five percent of the total assessed value of the proposed district, hold a public hearing concerning the establishment of a proposed district. The petition shall include a statement containing the following information:
a. The need for emergency medical services.
b. The district to be served.
c. The approximate number of families in the district.
d. The proposed personnel, equipment, and facilities to provide the emergency medical services.
2. The board of supervisors may require a bond of the petitioners conditioned for the payment of all costs and expenses incurred in the proceedings in case the district is not established.
92 Acts, ch 1226, §3
Referred to in §357F.4
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.3 - Limitation on area.

357F.3 Limitation on area.
A district may include all or parts of the unincorporated areas of one township and any unincorporated areas of adjoining townships or parts of adjoining townships, but shall not include property assessed as agricultural land, or centrally assessed property.
92 Acts, ch 1226, §4
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.4 - Time of hearing.

357F.4 Time of hearing.
The public hearing required in section 357F.2 shall be held within thirty days of the presentation of the petition. Notice of hearing shall be given by publication in two successive issues of any newspaper of general circulation within the district. The last publication shall be not less than one week before the proposed hearing.
92 Acts, ch 1226, §5; 94 Acts, ch 1023, §47
Referred to in §357F.7, 357F.8
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.6 - Engineer.

357F.6 Engineer.
1. When the board establishes a district, the board shall appoint a competent disinterested civil engineer, who shall prepare a preliminary plat showing:
a. The proper design in general outline of the district.
b. The lots and parcels of land within the proposed district as they appear on the county auditor’s plat books with the names of the owners.
c. The assessed valuation of the lots and parcels.
2. The compensation of the engineer on the preliminary investigation shall be determined by the board. The engineer shall file a report with the county auditor within thirty days of appointment. The board may extend the time upon good cause shown.
92 Acts, ch 1226, §7
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.7 - Hearing on engineer’s report.

357F.7 Hearing on engineer’s report.
After the engineer’s report is filed, the board shall give notice, as provided in section 357F.4, of a public hearing to be held concerning the engineer’s preliminary plat.
92 Acts, ch 1226, §8
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.9 - Trustees — term and qualification.

357F.9 Trustees — term and qualification.
At the election, the names of up to three candidates for trustee shall be written in by the voters on blank ballots without formal nomination and the board shall appoint three from among the five receiving the highest number of votes as trustees for the district. One trustee shall be appointed to serve for one year, one for two years, and one for three years. The trustees and their successors must be residents of the district and shall give bond in the amount required by the board, the premium of which shall be paid by the district. Vacancies shall be filled by election, but if there are no candidates for a trustee office, the vacancy may be filled by appointment by the board. The term of succeeding trustees shall be three years.
92 Acts, ch 1226, §10
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.10 - Trustees’ powers.

357F.10 Trustees’ powers.
The trustees may purchase, own, rent, or maintain emergency medical services apparatus or equipment within the state or outside the territorial jurisdiction and boundary limits of this state, provide housing for such apparatus and equipment, provide emergency medical service and facilities, and may certify for levy taxes as provided in section 357F.8. The trustees may purchase material, employ emergency medical service and other personnel, and may perform all other acts necessary to properly maintain and operate the district. The trustees may contract with any city or county or public or private agency under chapter 28E for the purpose of providing emergency medical services under this chapter. The trustees are allowed necessary expenses in the discharge of their duties, but they shall not receive a salary.
92 Acts, ch 1226, §11; 2021 Acts, ch 174, §50
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.11 - Bonds in anticipation of revenue.

357F.11 Bonds in anticipation of revenue.
A district may anticipate the collection of taxes authorized in this chapter, and to carry out the purposes of this chapter may issue bonds payable in not more than ten equal installments with the rate of interest not exceeding that permitted by chapter 74A. An indebtedness shall not be incurred under this chapter until authorized by an election. The election shall be held and notice given in the same manner as provided in section 357F.8, and a sixty percent vote shall be necessary to authorize indebtedness. Both propositions may be submitted to the voters at the same election.
92 Acts, ch 1226, §12; 2021 Acts, ch 174, §51
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.12 - Dissolution of district.

357F.12 Dissolution of district.
Upon petition of thirty-five percent of the resident eligible electors, the board may dissolve a district and dispose of any remaining property, the proceeds of which shall first be applied against outstanding obligations and any balance shall be applied to tax credit of property owners of the district. However, if the district is annexed, the board of supervisors may transfer the remaining property and balance to the city which annexed the territory. The board shall continue to levy a tax after dissolution of a district, of not to exceed twenty-seven cents per thousand dollars of assessed value on all the taxable property of the district, until all outstanding obligations of the district are paid.
92 Acts, ch 1226, §13
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.13 - Incorporation of district land.

357F.13 Incorporation of district land.
If part of a district is incorporated by a city and there are outstanding indebtedness obligations against the district, the city shall pay the outstanding obligations against the part of the district which is incorporated by the city.
92 Acts, ch 1226, §14
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.14 - Adding property to district.

357F.14 Adding property to district.
The owner of any property in an unincorporated area contiguous to the boundaries of an established district may petition the board to be included in the district. Upon receipt of the petition, the board shall submit the request to a competent disinterested civil engineer to investigate the feasibility of adding the additional territory and to make a report to the board. If the board agrees that the property should be added to the district, the tax levy for the next year shall be applied to the property and on the first day of the next fiscal year the property shall become a part of the district. If the district lies in more than one county the joint action of the boards involved is required to add additional territory.
92 Acts, ch 1226, §15
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357F - EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357F.15 - Determination of fee.

357F.15 Determination of fee.
1. The owner of any property joining an established district shall pay to the trustees of the district an initial fee to be computed as follows:
a. The trustees shall first determine fair market value of all property and improvements owned by the district, less any indebtedness.
b. The board shall then determine the assessed value of all property in the district which is not assessed as agricultural land. This shall be divided into the value determined in paragraph “a”.
c. The board shall determine the assessed value of the property of each landowner joining the established district which is not assessed as agricultural land.
d. The result obtained in paragraph “b” shall be multiplied by the result obtained in paragraph “c”. The result shall be the initial fee to be charged each landowner.
2. The initial fees paid to the trustees shall be used to help defray the cost and maintenance of the district’s emergency medical services.
92 Acts, ch 1226, §16
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.1 - Definitions.

357G.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “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.
2. “Council” means the city council of a city.
3. “District” means a city emergency medical services district.
4. “Trustee” means a trustee of a district.
94 Acts, ch 1075, §1; 2000 Acts, ch 1148, §1; 2002 Acts, ch 1119, §200, 201
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.2 - Petition for public hearing.

357G.2 Petition for public hearing.
1. The council shall, on the petition of twenty-five percent of the resident property owners in a proposed district if the assessed valuation of the property owned by the petitioners represents at least twenty-five percent of the total assessed value of the proposed district, hold a public hearing concerning the establishment of a proposed district. The petition shall include a statement containing the following information:
a. The need for emergency medical services.
b. The district to be served.
c. The approximate number of families in the district.
d. The proposed personnel, equipment, and facilities to provide the emergency medical services.
2. The council may require a bond of the petitioners conditioned for the payment of all costs and expenses incurred in the proceedings in case the district is not established.
94 Acts, ch 1075, §2
Referred to in §357G.4
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.4 - Time of hearing.

357G.4 Time of hearing.
The public hearing required in section 357G.2 shall be held within thirty days of the presentation of the petition. Notice of hearing shall be given by publication in two successive issues of any newspaper of general circulation within the district. The last publication shall be not less than one week before the proposed hearing.
94 Acts, ch 1075, §4; 95 Acts, ch 67, §30
Referred to in §357G.7, 357G.8
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.6 - Engineer.

357G.6 Engineer.
1. When the council establishes a district, the council shall appoint a competent disinterested civil engineer, who shall prepare a preliminary plat showing:
a. The proper design in general outline of the district.
b. The lots and parcels of land within the proposed district as they appear on the city assessor’s or county auditor’s plat books with the names of the owners.
c. The assessed valuation of the lots and parcels.
2. The compensation of the engineer on the preliminary investigation shall be determined by the council. The engineer shall file a report with the city assessor within thirty days of appointment. The council may extend the time upon good cause shown.
94 Acts, ch 1075, §6
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.7 - Hearing on engineer’s report.

357G.7 Hearing on engineer’s report.
After the engineer’s report is filed, the council shall give notice, as provided in section 357G.4, of a public hearing to be held concerning the engineer’s preliminary plat.
94 Acts, ch 1075, §7
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.9 - Trustees — term and qualification.

357G.9 Trustees — term and qualification.
At the election, the names of up to three candidates for trustee shall be written in by the voters on blank ballots without formal nomination and the council shall appoint three from among the five receiving the highest number of votes as trustees for the district. One trustee shall be appointed to serve for one year, one for two years, and one for three years. The trustees and their successors must be residents of the district and shall give bond in the amount required by the council, the premium of which shall be paid by the district. Vacancies shall be filled by appointment by the council. The term of succeeding trustees shall be three years.
94 Acts, ch 1075, §9; 98 Acts, ch 1123, §14, 19
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.10 - Trustees’ powers.

357G.10 Trustees’ powers.
The trustees may purchase, own, rent, or maintain emergency medical services apparatus or equipment within the state or outside the territorial jurisdiction and boundary limits of this state, provide housing for such apparatus and equipment, provide emergency medical service and facilities, and may certify for levy taxes as provided in section 357G.8. The trustees may purchase material, employ emergency medical service and other personnel, and may perform all other acts necessary to properly maintain and operate the district. The trustees may contract with any other city or county or public or private agency under chapter 28E for the purpose of providing emergency medical services under this chapter. The trustees are allowed necessary expenses in the discharge of their duties, but they shall not receive a salary.
94 Acts, ch 1075, §10; 2021 Acts, ch 174, §53
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.11 - Bonds in anticipation of revenue.

357G.11 Bonds in anticipation of revenue.
A district may anticipate the collection of taxes authorized in this chapter, and to carry out the purposes of this chapter may issue bonds payable in not more than ten equal installments with the rate of interest not exceeding that permitted by chapter 74A. An indebtedness shall not be incurred under this chapter until authorized by an election. The election shall be held and notice given in the same manner as provided in section 357G.8, and a sixty percent vote shall be necessary to authorize indebtedness. Both propositions may be submitted to the voters at the same election.
94 Acts, ch 1075, §11; 2021 Acts, ch 174, §54
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.12 - Dissolution of district.

357G.12 Dissolution of district.
Upon petition of thirty-five percent of the resident eligible electors, the council may dissolve a district and dispose of any remaining property, the proceeds of which shall first be applied against outstanding obligations and any balance shall be applied to tax credit of property owners of the district. The council shall continue to levy a tax after dissolution of a district, of not to exceed twenty-seven cents per thousand dollars of assessed value on all the taxable property of the district, until all outstanding obligations of the district are paid.
94 Acts, ch 1075, §12
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.13 - Adding property to district.

357G.13 Adding property to district.
Any property in an unincorporated area contiguous to the boundaries of an established district which is annexed by the city shall be included in the district. The tax levy for the next year shall be applied to the property and on the first day of the next fiscal year, the property shall become a part of the district.
94 Acts, ch 1075, §13
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357G - CITY EMERGENCY MEDICAL SERVICES DISTRICTS › Section 357G.14 - Determination of fee.

357G.14 Determination of fee.
1. The owner of any property joining an established district shall pay to the trustees of the district an initial fee to be computed as follows:
a. The trustees shall first determine fair market value of all property and improvements owned by the district, less any indebtedness.
b. The council shall then determine the assessed value of all property in the district which is not assessed as agricultural land. This shall be divided into the value determined in paragraph “a”.
c. The council shall determine the assessed value of the property of each landowner joining the established district which is not assessed as agricultural land.
d. The result obtained in paragraph “b” shall be multiplied by the result obtained in paragraph “c”. The result shall be the initial fee to be charged each landowner.
2. The initial fees paid to the trustees shall be used to help defray the cost and maintenance of the district’s emergency medical services.
94 Acts, ch 1075, §14
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.1 - Rural improvement zones — definitions.

357H.1 Rural improvement zones — definitions.
1. The board of supervisors of a county with less than twenty thousand residents, not counting persons admitted or committed to an institution enumerated in section 218.1 or 904.102, based upon the most recent certified federal census, and with a private real estate development adjacent to or abutting in part a lake may designate an area surrounding the lake, if it is an unincorporated area of the county, a rural improvement zone upon receipt of a petition pursuant to section 357H.2, and upon the board’s determination that the area is in need of improvements.
2. For purposes of this chapter:
a. “Board” means the board of supervisors of the county.
b. “Improvements” means dredging, installation of erosion control measures, water quality activities, land acquisition, and related improvements, including soil conservation practices, within or outside of the boundaries of the zone.
c. “Lake” means a body of water that is located entirely in a single county and that has a surface area of at least eighty acres.
d. “Water quality activities” includes but is not limited to creation or maintenance of grass waterways or wetlands, bank stabilization, watershed protection, activities on lands outside the rural improvement zone which affect water quality within the zone, and any other activity which will improve water quality of a stream, river, or lake.
97 Acts, ch 152, §1; 98 Acts, ch 1168, §1; 2000 Acts, ch 1190, §1; 2005 Acts, ch 108, §1; 2010 Acts, ch 1069, §122; 2015 Acts, ch 97, §1 – 3; 2020 Acts, ch 1118, §149 – 151
2020 amendment to subsection 1 applies to rural improvement zones in existence on or established on or after June 29, 2020; 2020 Acts, ch 1118, §151
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.2 - Petition for public hearing.

357H.2 Petition for public hearing.
1. The board shall, on the petition of twenty-five percent of the residents of a proposed rural improvement zone, if the assessed valuation of the property owned by the petitioners represents at least twenty-five percent of the total assessed value of the proposed zone, hold a public hearing concerning the establishment of a proposed zone. The petition shall include a statement containing the following information:
a. The need for the proposed zone, which shall be based upon a report of a licensed professional engineer prepared not more than two years before the date the petition is filed, and that includes all of the following:
(1) Surface area of the lake in acres.
(2) Number of acres of land comprising the lake’s watershed.
(3) Soil classification of the land comprising the lake’s watershed.
(4) Description of all current land uses within the lake’s watershed.
(5) Estimate of historical annual silt accumulation for the lake during the twenty years immediately preceding the year in which the engineer’s report was completed.
(6) Estimate of the amount of silt currently accumulated in the lake.
(7) Estimates of annual silt accumulation in the lake for the twenty-year period following establishment of the rural improvement zone.
(8) Estimate of remaining space available to the proposed zone in existing detention basins for storage of dredged and removed silt.
(9) Estimate of storage space that will be required to store dredged and removed silt from the lake for the twenty-year period following establishment of the rural improvement zone.
(10) Assessment of the current water quality of the lake.
(11) Assessment of the current need for preventative practices to improve the water quality of the lake.
(12) Assessment of the impact preventative practices will have on the water quality of the lake.
(13) Estimate of the cost to effectively address erosion control and water quality for the twenty-year period following establishment of the rural improvement zone.
b. A description of the boundaries of the proposed zone.
c. The approximate number of families in the proposed zone.
2. A copy of the report prepared by the licensed professional engineer and used to prepare the petition shall be submitted with the petition under this section.
3. The board may require the petitioners to post a bond conditioned upon the payment of all costs and expenses incurred in the proceedings if the zone is not established.
97 Acts, ch 152, §2; 2015 Acts, ch 97, §4, 5
Referred to in §357H.1, 357H.3, 357H.10
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.3 - Time of public hearing.

357H.3 Time of public hearing.
1. If the petition substantially meets the requirements of section 357H.2, the public hearing required in section 357H.2 shall be held within sixty days of the presentation of the petition. Notice of hearing shall be given by publication as provided in section 331.305. Holding a public hearing pursuant to this section is not dispositive of the approval or denial of a petition by the board under this chapter.
2. If the board determines that the petition or the engineer’s report does not substantially meet the requirements of section 357H.2, the board may, within thirty days of presentation of the petition, request additional information from the petitioners. The board’s request for additional information shall be limited to the information required under section 357H.2 that was not contained in the petition or the accompanying engineer’s report. The board shall be limited to one request for additional information under this section. The public hearing required in section 357H.2 shall be held within sixty days of receiving the additional information. Notice of hearing shall be given in the same manner as required under subsection 1.
97 Acts, ch 152, §3; 2015 Acts, ch 97, §6
Referred to in §357H.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.4 - Hearing on petition — action by board.

357H.4 Hearing on petition — action by board.
1. At the public hearing the board may consider the boundaries of a proposed rural improvement zone, whether the boundaries shall be as described in the petition or otherwise, and for that purpose may amend the petition and change the boundaries of the proposed zone as stated in the petition. The board may adjust the boundaries of a proposed zone as needed to exclude land that has no reasonable likelihood of benefit from inclusion in a rural improvement zone. However, the boundaries of a proposed zone shall not be changed to incorporate property which is not included in the original petition.
2. Within thirty days after the hearing, the board shall establish the rural improvement zone by resolution or disallow the petition. However, the zone shall not include any area which is part of an urban renewal area under chapter 403.
97 Acts, ch 152, §4; 2015 Acts, ch 97, §7
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.5 - Election of candidates for trustees.

357H.5 Election of candidates for trustees.
When a preliminary plat has been approved by the board, an election shall be held within the rural improvement zone within sixty days to choose candidates for the offices of trustees of the zone. Notice of the election shall be given as provided in section 357H.3.
97 Acts, ch 152, §5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.6 - Trustees — terms and qualifications.

357H.6 Trustees — terms and qualifications.
The election of trustees of a rural improvement zone shall take place at a special election on ballots which shall not reflect a nominee’s political affiliation. Nomination shall be made by petition in accordance with chapter 45. The petition form shall be furnished by the county commissioner of elections, signed by eligible electors of the rural improvement zone equal in number to one percent of the vote cast within the zone for governor in the last previous general election, and shall be filed with the county commissioner of elections. A plurality shall be sufficient to elect the five trustees of the rural improvement zone, and no primary election for that office shall be held. At the original election, two trustees shall be elected for one year, two for two years, and one for three years. The terms of the succeeding trustees are for three years. The terms of the trustees shall begin immediately after their election and certification. The trustees must be residents of the zone. Vacancies on the board shall be filled by appointment by the remaining trustees.
97 Acts, ch 152, §6; 98 Acts, ch 1168, §2
Referred to in §357H.7
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.7 - Board of trustees — power.

357H.7 Board of trustees — power.
The trustees of a rural improvement zone elected pursuant to section 357H.6 shall constitute the board of trustees of the zone and shall manage and control the affairs, property, and facilities of the zone. The board of trustees shall elect a president, a clerk, and a treasurer from its membership. The trustees may authorize construction, reconstruction, or repair of improvements following procedures set out in section 331.341. For these purposes, the trustees may purchase material, employ personnel, acquire real estate and interests in real estate, and perform all other acts necessary to properly maintain and operate the zone. The trustees are allowed necessary expenses in the discharge of their duties, but they shall not receive salaries.
97 Acts, ch 152, §7; 2011 Acts, ch 128, §22, 60
Referred to in §357H.8
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.9A - Annual financial report — audit.

357H.9A Annual financial report — audit.
1. Not later than December 1 of each year on forms and pursuant to the instructions prescribed by the department of management, the board of trustees shall file with the county auditor an annual financial report showing the rural improvement zone’s financial condition as of June 30 and the results of operations for the year then ended.
2. A rural improvement zone is subject to annual audit by the auditor of state. In lieu of an audit by the auditor of state, the rural improvement zone may contract with or employ a certified public accountant to conduct the audit pursuant to the applicable terms and conditions prescribed by sections 11.6, 11.14, 11.19, and 11.41. The audit format shall be as prescribed by the auditor of state. The rural improvement zone shall pay all expenses incurred by the auditor of state in conducting an audit under this section.
2015 Acts, ch 97, §11
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357H - RURAL IMPROVEMENT ZONES › Section 357H.11 - Agreements.

357H.11 Agreements.
Any agreement or other instrument in connection with an agreement between a board of trustees and a board in effect on July 1, 2015, relating to the division of taxes under section 357H.9, the dissolution date of a rural improvement zone, or the criteria used for determining the need for improvements in the rural improvement zone that is inconsistent with this chapter shall be null and void. However, nothing in this chapter shall be construed to prohibit the board of trustees and the board from entering into an agreement on or after July 1, 2015, relating to the division of taxes under section 357H.9, the dissolution date of the rural improvement zone, or the criteria used for determining the need for improvements in the rural improvement zone, so long as such agreement does not violate the provisions of this chapter.
2015 Acts, ch 97, §13
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357I - BENEFITED SECONDARY ROAD SERVICES DISTRICTS › Section 357I.1 - Definitions.

357I.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Board” means the board of supervisors of a county.
2. “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.
3. “District” means a benefited secondary road services district.
4. “Trustee” means a trustee of a district.
2008 Acts, ch 1124, §21
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357I - BENEFITED SECONDARY ROAD SERVICES DISTRICTS › Section 357I.2 - Petition for public hearing.

357I.2 Petition for public hearing.
1. The board shall, on the petition of twenty-five percent of the resident property owners in a proposed district if the assessed valuation of the property owned by the petitioners represents at least twenty-five percent of the total assessed value of the proposed district, hold a public hearing concerning the establishment of a proposed district. The petition shall include a statement containing the following information:
a. The need for secondary road services.
b. The district to be served.
c. The approximate number of families in the district.
d. A general description of the secondary road services to be provided in the district by the county.
2. The board may require a bond of the petitioners conditioned for the payment of all costs and expenses incurred in the proceedings in case the district is not established.
3. If part or all of the proposed district lies within two miles of the boundaries of a city, the board shall send a copy of the petition to each such city before scheduling the public hearing on the petition. A city that receives a copy of the petition may require that any road or street improvements and associated drainage improvements constructed within the district after establishment of the district be constructed in compliance with requirements for such improvements then in effect within the city. The city shall notify the board of the city’s response to the petition within thirty days of receiving the petition. If the city wants requirements for road or street improvements and associated drainage improvements then in effect within the city to apply within the district, the requirements shall be included in the resolution of the board establishing the district and shall be incorporated into the plans and specifications for the improvements prepared by the district engineer or county engineer. The plans and specifications shall be subject to approval by the board and by the city council of each affected city, which approval must occur before commencement of construction. If costs for construction of improvements according to a city’s standards exceed the costs for such construction according to county standards, the petitioners shall pay the difference in the costs.
2008 Acts, ch 1124, §22; 2011 Acts, ch 34, §88
Referred to in §357I.4, 357I.10
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357I - BENEFITED SECONDARY ROAD SERVICES DISTRICTS › Section 357I.3 - Limitation on area and property comprising district.

357I.3 Limitation on area and property comprising district.
1. A district is limited to property within a residential subdivision that was in existence prior to January 1, 2007, and that has received county road services pursuant to an agreement between the county and residents of the subdivision prior to July 1, 2008.
2. Subject to the limitations in subsection 1, a district may include all or parts of the unincorporated areas of one township and any unincorporated areas of adjoining townships or parts of adjoining townships.
2008 Acts, ch 1124, §23
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357I - BENEFITED SECONDARY ROAD SERVICES DISTRICTS › Section 357I.4 - Time of hearing.

357I.4 Time of hearing.
The public hearing required in section 357I.2 shall be held within thirty days of the presentation of the petition. Notice of hearing shall be given by publication in two successive issues of any newspaper of general circulation within the district. The last publication shall be not less than one week before the proposed hearing.
2008 Acts, ch 1124, §24
Referred to in §357I.7, 357I.8
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357I - BENEFITED SECONDARY ROAD SERVICES DISTRICTS › Section 357I.6 - Engineer.

357I.6 Engineer.
1. When the board establishes a district, the board shall appoint a competent disinterested civil engineer, who shall prepare a preliminary plat showing:
a. The proper design in general outline of the district.
b. The lots and parcels of land within the proposed district as they appear on the county auditor’s plat books with the names of the owners.
c. The assessed valuation of the lots and parcels.
2. The compensation of the engineer on the preliminary investigation shall be determined by the board. The engineer shall file a report with the county auditor within thirty days of appointment. The board may extend the time upon good cause shown.
2008 Acts, ch 1124, §26
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 357I - BENEFITED SECONDARY ROAD SERVICES DISTRICTS › Section 357I.7 - Hearing on engineer’s report.

357I.7 Hearing on engineer’s report.
After the engineer’s report is filed, the board shall give notice, as provided in section 357I.4, of a public hearing to be held concerning the engineer’s preliminary plat.
2008 Acts, ch 1124, §27