357B.5 - DISSOLUTION OF DISTRICT.

        357B.5  DISSOLUTION OF DISTRICT.         1.  Upon petition of a number of registered voters residing in a      district at least equal to thirty-five percent of the property      taxpayers in the district, the board of supervisors may dissolve a      benefited fire district and dispose of any remaining property, the      proceeds of which shall first be applied against any outstanding      obligation of the district.  Any remaining balance shall be applied      as a tax credit for the property owners of the district.  However,      except as provided in subsection 2, if all or a part of a district is      annexed, the board of supervisors may transfer the remaining property      and balance to the city which annexed the territory.  The board of      supervisors shall continue to levy an annual tax during the time the      district is being dissolved and after the dissolution of a district,      not to exceed sixty and three-fourths cents per thousand dollars of      assessed value of the taxable property of the district, until all      outstanding obligations of the district are paid.  Except as      otherwise provided in subsection 2, the board of supervisors shall      negotiate agreements necessary to provide continued fire protection      to the benefited fire district area during the time the district is      being dissolved and after dissolution, and shall continue to levy an      annual tax to fund such agreements, until such time as the township      trustees of the township where the benefited fire district is located      begin to provide fire protection service as required by section      359.42.         2.  If a benefited fire district is dissolved that has been      providing fire protection by contract, direct levy, or combination of      both, to a city within the district for at least twenty years and the      city's annual payments by contract or levy for the fire protection      comprise seventy-five percent or more of the district's annual      budget, the board of supervisors, in lieu of the disposal of property      as provided in subsection 1, shall transfer to the city all of the      district's real and personal property.  The city shall assume all of      the outstanding obligations of the district.  If the district      provides fire protection outside of the city's boundaries, the city      shall continue to provide fire protection to this area until it is      assigned to another fire protection district by the board of      supervisors.  If the city continues the fire protection outside its      boundaries, the city shall certify to the board of supervisors the      cost of providing this service, which shall be at the same rate as      contained in the budget for property within the city, but not      exceeding sixty and three-fourths cents per thousand dollars of      assessed value of all taxable property in the area.  The board of      supervisors shall levy the amount of tax certified as provided in      section 357B.3.  The tax shall be collected and allocated in the same      manner as other property taxes and paid to the city.  
         Section History: Early Form
         [C58, 62, 66, § 357A.14; C71, 73, 75, § 357B.14; C77, 79, 81, §      357B.5] 
         Section History: Recent Form
         89 Acts, ch 255, § 1; 91 Acts, ch 111, §2; 99 Acts, ch 154, §1, 3;      2004 Acts, ch 1146, §4, 6         Referred to in § 357B.1