The board may certify an addition to a levy in excess of the amounts otherwise permitted under sections 331.423 and 331.424 if the proposition to certify an addition to a levy has been submitted at a special levy election and received a favorable majority of the votes cast on the proposition. A special levy election issubject to the following: 1. The election shall be held only ifthe board gives notice to the county commissioner of elections, not later than February 15, that the election is to be held. 2. The election shall be held on the firstTuesday in March and be conducted by the county commissioner of elections in accordance with the law. 3. The proposition to be submitted shall be substantially in the following form: Vote for only one of the following: Shall the county of ................................levyanadditionaltaxata rate of $............eachyear for ............yearsbeginning next July 1 in excess of the statutory limits otherwise applicable for the (general county services or rural county services) fund? or The county of ................................shallcontinuethe (general county services or rural county services fund) under the maximum rate of $............. 4. The canvass shall be held on the second day that is not a holiday following the special levy election, and shall begin no earlier than 1:00 p.m. on that day. 5. Notice of the proposed special levy election shall be published at least twice in a newspaper as specified in section 331.305 prior to the date of the special levy election. The firstnotice shall appear as early as practicable after the board has decided to seek a special levy. 6. a. If the addition toa levy approved under this section isdue to unusual circumstances resulting from the following, the duration of such approval at election shall not exceed the following period of years: (1) Unusual problems relating to major new functions required by state law, three years. (2) Unusual need for a new program which will provide substantial benefit to county residents, ifthe county establishes the need and the amount of necessary increased cost, one year. b. For an election to approve an addition to a levy for a reason specified in paragraph “a” or as the result of a natural disaster, the ballot shall include a statement of the major reasons for the difference between the proposed basic tax rate and the maximum basic tax rate, including a description of the major new functions required by state law and the specific new costs to the county to implement the new functions, a description of the new program that will provide substantial benefits to county residents and specific new costs to the county for the program, or the conditions and damage resulting from the natural disaster that the county must remedy. §4, 5, 10 2023amendmenttounnumbered paragraph1appliestotaxesandbudgetsforfiscalyearsbeginningonorafterJuly1,2024;2023Acts, ch71,§10 Subsection6appliestotaxesandbudgetsforfiscalyearsbeginningonorafterJuly1,2024;2023Acts,ch71,§10
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