The treasurer of state shall, on the firstday of each month: 1. Apportion among the counties the road use tax funds credited to the secondary road fund by using the distribution methodology adopted by the commission by rule. 2. a. Apportion among the cities of the state, in the ratio which the population of each city,as shown by the latest available federal census, bears to the total population of all such cities in the state, the percentage of the road use tax funds which is credited to the street construction fund of the cities,and shall remit to the city clerk of each such city the amount so apportioned to such city. A city may have one special federal census taken each decade, and the population figure thus obtained shall be used in apportioning amounts under this subsection beginning the calendar year following the year in which the special census is certified by the secretary of state. b. The apportionment of moneys from the street construction fund of the citiesto a city with a farm-to-market extension under county jurisdiction pursuant to section 306.4 shall be reduced in the proportion which the share of mileage of the farm-to-market extension bears to the total mileage of streets within the city. The amount of moneys by which the apportionment to the city isreduced shall be transferred to the secondary road fund of the respective county, to be used only for the maintenance or construction of roads under the county’s jurisdiction, and allinterest and earnings on the moneys transferred shall remain in the secondary road fund of the county, to be used for the same purposes. c. For purposes of apportioning among the cities ofthe state thepercentage of the road use tax fund to be credited to the street construction fund of the cities for each month beginning March 2011 and ending March 2021 pursuant to this subsection, the population of each city shall be determined by the greater of thepopulationof the cityasof the last precedingcertified federal census or as of the April 1, 2010, population estimates base as determined by the United States census bureau. 3. In any case where a city has been incorporated since the latest available federal census the mayor and council shall certify to the state treasurer the actual population of such incorporated city as of the date of incorporation and its apportionment of funds under this section shall be based upon such certification until the next federal census enumeration. Any community which has dissolved itscorporation shall not receive any apportionment of funds under this certificate for any period after said corporation has been dissolved. 4. Inany case wherea cityhas annexed anyterritory since thelastavailable federal census orspecial federal census,the mayor and council shall certifytothe treasurer of statethe actual population of such annexed territory as determined by the last certified federal census of said territory and theapportionment of funds under this section shall be based uponthe population ofsaid city as modified by the certification of the population of the annexed territory until the next federal or special federal census enumeration. 5. In any case where two or more cities have consolidated, the apportionment of funds under this section shall be based upon the population of the city resulting from said consolidation and shall be determined by combining the population of all cities involved in the consolidation as determined by the last available federal or special federal census enumeration for said consolidating city. Acts, ch 1238, §27, 46; 94 Acts, ch 1023, §103; 2002 Acts, ch 1063, §9, 16; 2003 Acts, ch 144, §6; 2005 Acts, ch 142, §2; 2013 Acts, ch 140, §113, 115, 116; 2019 Acts, ch 59, §87; 2020 Acts, ch 1063, §140; 2024 Acts, ch 1170, §303
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