176A.10 - COUNTY AGRICULTURAL EXTENSION EDUCATION TAX.
176A.10 COUNTY AGRICULTURAL EXTENSION EDUCATION
TAX.
1. The extension council of each extension district shall, at a
meeting held before March 15, estimate the amount of money required
to be raised by taxation for financing the county agricultural
extension education program authorized in this chapter. The annual
tax levy and the amount of money to be raised from the levy for the
county agricultural extension education fund shall not exceed the
following:
a. (1) Except as provided in subparagraph (2), for an
extension district having a population of less than thirty thousand,
an annual levy of twenty and one-fourth cents per thousand dollars of
the assessed valuation of the taxable property in the district up to
a maximum of seventy thousand dollars for the fiscal year commencing
July 1, 1985, and seventy-five thousand dollars for each subsequent
fiscal year.
(2) For an extension district having a population of less than
thirty thousand and as provided in subsection 2, an annual levy of
thirty cents per thousand dollars of the assessed valuation of the
taxable property in the district up to a maximum of eighty-seven
thousand dollars payable during the fiscal year commencing July 1,
1992, and an increase of six thousand dollars in the amount payable
during each subsequent fiscal year.
b. (1) Except as provided in subparagraph (2), for an
extension district having a population of thirty thousand or more but
less than fifty thousand, an annual levy of twenty and one-fourth
cents per thousand dollars of the assessed valuation of the taxable
property in the district up to a maximum of eighty-four thousand
dollars for the fiscal year commencing July 1, 1985, and ninety
thousand dollars for each subsequent fiscal year.
(2) For an extension district having a population of thirty
thousand or more but less than fifty thousand and as provided in
subsection 2, an annual levy of twenty and one-fourth cents per
thousand dollars of the assessed valuation of the taxable property in
the district up to a maximum of one hundred four thousand dollars
payable during the fiscal year commencing July 1, 1992, and an
increase of seven thousand dollars in the amount payable during each
subsequent fiscal year.
c. (1) Except as provided in subparagraph (2), for an
extension district having a population of fifty thousand or more but
less than ninety-five thousand, an annual levy of thirteen and
one-half cents per thousand dollars of the assessed valuation of the
taxable property in the district up to a maximum of one hundred five
thousand dollars for the fiscal year commencing July 1, 1985, and one
hundred twelve thousand five hundred dollars for each subsequent
fiscal year.
(2) For an extension district having a population of fifty
thousand or more but less than ninety thousand and as provided in
subsection 2, an annual levy of thirteen and one-half cents per
thousand dollars of the assessed valuation of the taxable property in
the district up to a maximum of one hundred thirty thousand five
hundred dollars payable during the fiscal year commencing July 1,
1992, and an increase of nine thousand dollars in the amount payable
during each subsequent fiscal year.
d. (1) Except as provided in subparagraph (2), for an
extension district having a population of ninety-five thousand or
more, an annual levy of thirteen and one-half cents per thousand
dollars of the assessed valuation of the taxable property in the
district up to a maximum of one hundred forty thousand dollars for
the fiscal year commencing July 1, 1985, and one hundred fifty
thousand dollars for each subsequent fiscal year.
(2) For an extension district having a population of ninety
thousand or more but less than two hundred thousand and as provided
in subsection 2, an annual levy of thirteen and one-half cents per
thousand dollars of the assessed valuation of the taxable property in
the district up to a maximum of one hundred eighty thousand dollars
payable during the fiscal year commencing July 1, 1992, and an
increase of fifteen thousand dollars in the amount payable during
each subsequent fiscal year.
e. For an extension district having a population of two
hundred thousand or more and as provided in subsection 2, an annual
levy of five cents per thousand dollars of the assessed valuation of
the taxable property in the district up to a maximum of two hundred
thousand dollars payable during the fiscal year commencing July 1,
1992, and an increase of twenty-five thousand dollars in the amount
payable during each subsequent fiscal year.
2. An extension council of an extension district may choose to be
subject to the levy and revenue limits specified in subparagraphs (2)
of subsection 1, paragraphs "a" through "d", and subsection
1, paragraph "e", for the purpose of the annual levy for the
fiscal year commencing July 1, 1991, which levy is payable in the
fiscal year beginning July 1, 1992. Before an extension district may
be subject to the levy and revenue limits specified in subparagraphs
(2) of subsection 1, paragraphs "a" through "d", and
subsection 1, paragraph "e", for fiscal years beginning on or
after July 1, 1992, which levy is payable in fiscal years beginning
on or after July 1, 1993, the question of whether the district shall
be subject to the levy and revenue limits as specified in such
subsections{ must be submitted to the registered voters of the
district. The question shall be submitted at the time of a state
general election. If the question is approved by a majority of those
voting on the question the levy and revenue limits specified in
subparagraphs (2) of subsection 1, paragraphs "a" through
"d", and subsection 1, paragraph "e", shall thereafter apply
to the extension district. The question need only be approved at one
state general election. If a majority of those voting on the
question vote against the question, the district may continue to
submit the question at subsequent state general elections until
approved.
3. The extension council in each extension district shall comply
with chapter 24. Section History: Early Form
[C24, 27, 31, 35, 39, § 2930; C46, 50, 54, § 176.8; C58, 62,
66, 71, 73, 75, 77, 79, 81, S81, § 176A.10; 81 Acts, ch 69, § 1] Section History: Recent Form
91 Acts, ch 156, §1; 92 Acts, ch 1212, §7; 92 Acts, ch 1246, §25;
99 Acts, ch 133, §4; 2009 Acts, ch 41, §205 Footnotes
{The word "paragraphs" probably intended; corrective legislation
is pending