28E.24 - REVENUE AND TAX LEVIES.
28E.24 REVENUE AND TAX LEVIES.
The county board of supervisors shall certify to the public safety
commission the amount of revenue from the county general fund
credited to the unincorporated area in the district based upon an
average of revenues raised for law enforcement purposes in the
unincorporated area for the three previous years. The public safety
commission shall subtract this amount from the amount of revenue to
be contributed by the unincorporated area. The difference is the
amount of additional revenue needed for unified law enforcement
purposes.
In addition, the county board of supervisors and the city council
of each city in the district shall certify to the public safety
commission the amounts of revenue from the county and from the city
general fund credited to each city in the district based upon an
average of revenues raised for law enforcement purposes in each city
for the three previous years. The public safety commission shall
subtract the total of these amounts from the amount of revenue to be
contributed by each city respectively. The difference for each city
is the amount of additional revenue needed for unified law
enforcement purposes.
The county board of supervisors and the council of each city
located within the district shall review the proposed budget and upon
the approval of the budget by the board of supervisors and all city
councils in the district, each governing body shall determine the
source of the additional revenue needed for unified law enforcement
purposes. If the tax levy is approved as the source of revenue, the
governing body shall certify to the county auditor the amount of
revenue to be raised from the tax levy in either the unincorporated
area of the district or a city in the district.
If the tax rate in any of the cities or the unincorporated area
exceeds the limitations prescribed in section 28E.22, the public
safety commission shall revise the budget to conform with the tax
limitations.
The county board of supervisors and the city council of each city
in the district shall deposit in the public safety fund the amounts
of revenue certified to the public safety commission in this section
based upon an average of revenues raised for law enforcement purposes
for the three previous years.
If the average of revenues raised for law enforcement purposes in
the unincorporated area or a city for the previous three years
exceeds the amount of revenue needed for unified law enforcement
purposes, the unincorporated area or city is only required to
contribute the amount of revenue needed.
Taxes collected pursuant to the tax levies and other moneys
received from the county and cities in the district shall be placed
in a public safety fund and used only for the operation of the
district. Any unencumbered funds remaining in the fund at the end of
a fiscal year shall carry over to the next fiscal year and may be
used for the operation of the district. Section History: Early Form
[C77, § 28E.23; C79, 81, § 28E.24] Section History: Recent Form
83 Acts, ch 123, § 38, 39, 209
Referred to in § 28E.28A, 331.381