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28E Agreement with DCSD Sharing of Tax Revenues E .~>..~ I CITY OF DUBUQUE, IOWA MEMORANDUM February 11, 1999 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Agreement with Dubuque Community School District As directed at the January 5, 1999, City Council meeting, Corporation Counsel Barry Lindahl and I have negotiated a 28E Agreement with the Dubuque Community School District that provides for a sharing of the revenues from a local option sales tax that will be put before the voters on May 4, 1999. Under the agreement, the Dubuque Community School District would distribute 50 percent of the revenues they received from this sales tax to cities located in the District that levy a property tax. Each city, including Dubuque, would receive a pro- rata share of the money based on the City's assessed value as of January 1 of each assessment year. The money shall be used for property tax relief in the fiscal year following its receipt. The tax is for ten years, with collections beginning in July, 1999. For illustrative purposes, if the tax were in effect this year, the Fiscal Year 2000 tax rate of $10.7160 per one thousand dollars of assessed value would be reduced by $2.70, or 25 percent*, to $8.01. The average homeowner would see a $129 reduction in their tax bill. o d re~ctf_~y request Mayor and City Council approval of this agreement.. W <'J ~ <{'i t 0- j > ~ ~ I - ~ wID I UJ '. __ ::J . ,. - ..,~a- . / o - O! 15 ~, (2l~ ?L' ~ ~ :;s Michael C. Van Milligen C"\ 0 * Tf'ils same reduction would occur in the Tax Increment Financing Districts, which reduces resources, but will not jeopardize any current project. Attachment cc: Barry Lindahl, Corporation Counsel Tim Moerman, Assistant City Manager . . . Agreement Relating to the Local Sales and Services Tax for School Infrastructure Between The Dubuque Community School District And The City of Dubuque This Agreement is made by and between the Dubuque Community School District (District) and the City of Dubuque (City). WHEREAS, Iowa Code Chapter 422E provides that a local sales and services tax (the Tax) for school infrastructure purposes may be imposed by a county on behalf of a school district; and WHEREAS, District has adopted a motion requesting submission of the question of the imposition of the Tax by the Dubuque County Board of Supervisors (County); and WHEREAS, County has submitted District's motion to the Dubuque County Commissioner of Elections; and WHEREAS, a special election has been called for the imposition of the Tax for the 4th day of May, 1999; and WHEREAS, Iowa Code Chapter 422E further provides that a school district in which the Tax has been imposed is authorized to enter into an agreement under Iowa Code Chapter 28E with cities within its boundaries for the purpose of designating a portion of the Tax moneys to be expended by such cities for any valid purpose authorized by the governing body of a city; and WHEREAS, District and City desire to enter into an agreement pursuant to which District will designate a portion of the Tax moneys for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque, and City desires that its designated portion be expended for property tax relief; NOW, lHEREFORE, IT IS AGREED BY AND BETWEEN lHE PARTIES AS FOLLOWS: 1. Pux:pose. The purpose of this Agreement is to provide for the designation by District of a portion of the Tax moneys received by District for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque, and the expending by City of its portion of the Tax moneys. 2. Designation by District of City Portion of Tax. District hereby designates fifty percent of the Tax moneys received by District for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque's pro rata share of such Tax moneys based on City's assessed value as of January 1 of each assessment year. In the event that Iowa Code Chapter 422E is amended to allow District to enter into an agreement with Dubuque County to provide property tax relief in the unincorporated areas of the District and at the time of the effective date of such amendment, City has not yet applied any Tax Moneys from District for property tax relief, then Dubuque County shall be considered a city levying a property tax for the purposes of this paragraph. Dubuque County's pro rata share of such Tax Moneys shall be based on the assessed value of the property in the unincorporated areas of Dubuque County which are located within the District. 3. Use of tax Moneys bv City. City's designated Tax moneys shall be used for property tax relief only and in a manner to be determined solely by City. Tax moneys received in each City fiscal year shall be used for property tax relief in the following City fiscal year, beginning with Tax moneys received fiscal year 2000 for . . . property tax relief in fiscal year 2001 and ending with Tax moneys received in fiscal year 2009 for property tax relief in fiscal year 2010. 4. Duration. This Agreement shall remain in effect unless and until such times as the Tax is repealed as provided in Iowa Code Chapter 422E. In the event that Iowa Code Chapter 422E is amended to allow direct property tax relief by District and at the time of the effective date of such amendment, City has not yet applied any Tax moneys from District for property tax relief, then City shall refund all such Tax moneys to District and this Agreement shall terminate. 5. Administration. No separate legal or administrative entity shall be created by this Agreement. This Agreement shall be administered by a joint board comprised of the Superintendent of the Dubuque Community School District and the City Manager of the City of Dubuque. 6. Payment of Tax Money's to City. District shall pay to City its designated portion of all Tax Moneys not less than five business days from the day that such tax moneys are credited to District as provided in Iowa Code Chapter 422E. Notwithstanding such five-day period, however, all Tax Moneys credited to District on or before June 30 of each year shall be paid to City on or before June 30 of such year. 7. Books and Records. District shall provide to City immediately upon receipt thereof copies of all notices, estimates, reports, records, correspondence and other documents of any kind from the Department of Revenue and Finance which relate to the Tax or the Tax Moneys. 8. Effective Date. This Agreement shall take effect after appropriate action by the governing bodies of District and City, filing with the Secretary of State, and recording with the Dubuque County Recorder. In the event that a majority of those voting at the special election do not favor imposition of the Tax, this Agreement shall be null and void. 9. Amendment. The Agreement may be amended by mutual agreement and appropriate action of the governing bodies of District and City. DUBUQUE COMMUNllY SCHOOL DISTRICT CIlY OF DUBUQUE By ~/b'*1f- By . . . ------..-- --... - _ ....,...~.Y.:bT. .........~...._.ml.l.ral.. ~ FEB~11 99.THU 11:38 AM DUBUQUE CITY CLERK FAX NO. 3195890890 SENT BY:CHARTING A' COURSE :'2~28-96 : 2:02PM iDU6UQJE CMTY SCHOUL~. OUtilUQUE P. 01 IIW oo~ 'I.~;N ~ ~OMM:'~ December 28, 1998 Mr. Mike Van MilIigen City Manaaer City of Dubuque 501 W, 13* Street Dubuque. Iowa 52001 D.-Mr. VanMUligen: On behalf oftbe Board of Education of the Dub\Kluo Community Schocl Diltrlct, I am requestins thf opportUnity for Tim Hoelle. Prelident gfthe Board of Education. tD addrell the City council on Monday.lamwy 4. 1999. . Mr, Hod@e will be requestiDg tbAt the C()undl consider the development ofa 21E Aareemeat between. the City of Dubuque and the Dubuque community School Diatrict tD abare the proceeds ftom a proposed Local Option SAles and Service. Tax. The pWpOSI of'the 28E Agreement would be to allow the City of Dubuque to 10war property tax for en)' property owners. If I elll provide ""y additional infortUtion, pteuc 00 n<n be,hate to c:octaCl me. SiDCe1'cly, ?J I ~W( 1111\ (J ~. MorriJI . SuperimeDdent of Se.hoob . ~::.D ~rn CJ N C~ CD JM:jl o _.~ c::C")~ CD-:c c:: -4 < 0-<- c:;o'f> !l1 I Cl -u _ lTI J:>o- -::I 0;;0< -= :E;:;O;;- ;po c.n - ,,-:..,.-- - ." ...... i 1 ~ c=;) t'Yl ~ o rr.. Forum 2300 ~ Read D.... lA aD01-1015 (31')11105'00 ,.. <'1')_"'" . .-.---.----. - . . . Received; 2/11/99 12:37; 3195890890 -> CITY OF DUBUQUE; Page 2 FEB-11-99.THU 11:39 AM DUBUQUE CITY CLERK FAX NO. 3195890890 P. 02 ,..f:" '.. ., Par~er ~auer , Director, DutluQue C<lIrmJnily SctIod DIItrict 731lkooklliew Squ.re. OYbuql.l8, IA 52003 (319) 5830M49 (home), (319) 68~50S4 (cfflCe) 30 December 1998 To: Members of the Dubuque City COuncil Subject: Proposed 28E Agreement between the OCSD and the City of Dubuque 1 regret not being able to be present for the 4 Januaty 1999 City Council meeting but I have a prior c:ommitrnent to my children and 8 local Cub Scout peck on the slopes of Sundown. Mr. Tim Hodge. President ot the DCSD Board of Directors, v.;J1 request your support for the p.oposed 28E Agreement associated ~h the proposed Local Option Sales and Sefvioes Tax. I, also. humbly request your support. While the patIMay and issues leading us to this request is long and eompIex, I believe it is In the best interest of our chUdren to seek this proposed 28E Agreement and the proposed Local Option Sales and Services Tax. After it passes, the Local Option Sales and Services Tax will Improve the infrastructure of our schools by prCNiding building improvements, more dassrooms and more classroom space. All of which are seriously needed for the well being of students and teachers. Thank you for your consideration d this important proposal. Respectfully yours, A;-~~ Parker Bauer Director Dubuque Community School District co: Dubuque CommWlity School Board members Or. Joel Morris ..........~............... Rec.eived:. 2/11/9912:37; FE~~11-99 iHU 11:39 AM . . . 3195890890 -> DUBUQUE CITY CLERK CITY OF DUBUQUE; Page 3 FAX NO. 3195890890 P. 03 Mr. Mike Van Milligan City Manager Members of the City Council City of Dubuque 501 W 13'" Street Dubuque, Iowa 52001 Thursday, December 31, 1998 Dear Mr. Van Milligan and Members of the City Council, Thank you for agreeing to give Mr. Tim Hodge. President of the Board of Education, an opportunity to address the City Council on January 4, 1999. concerning the possibility of developing a 28E Agreement between the City of Dubuque and the Dubuque Community School Disttict to share the proceeds from a proposed Local Option Sales and Services Tax. I would be at this meeting to give support and encouragement for this proposed agreenlent, but I will be out of town, from January 2-5, to attend an Executive Board Meeting of onf National Catholic Honor Society. We arc very appreciative ofthe openness of the City Council to this proposal. As you know, we see the possibility of finally realizing much needed new schools for our children to alleviate overcrowding and to extend our offerings of a "First Class" education for all our children. We arc excited particularly about the opportunities these schools will afford liS to work in new and innovative ways with our City Council and planners. We also see this as a great chance to offer further tax reHeffof property owners. While we are realistic about the pros and cons of the issue, we see the advantages far outweighing any disadvantages. I, for one, was what you might call a "blue collar kid" in this City who received the finest of what might be termed a C~hite collar" education. Without my education, I might have been earning minimum wage most of my life, as my good Mom did tor thirty three years, even though she was an extremely talented woman. Those of us on the Board of Education, as well as many others, know that educatioll begins long before kindergarten, and-again-we are eager to work with the City in helping parents help their children get the best possible start in life. Thank you once again for your openness and your support. I also congratulate you for the many successes you have had in the past years. What a pleasure to read the positive stories in the Telegraph Herald and realize the hard and diligent work you all do. ~Q~ely, C\::7-c-......-....-. -=p-~.~ .P..~-f<r- Donna Bauedy, Ph.D. . Dubuque Community School District Board Member ..._.__0' . - ~-- ----- . -.-.-;_......_.. -.---._..........1.. ___ .. FEB 11 99 JHU 11:38 AM DUBUQUE CITY CLERK FAX NO. 3195890890 _ SENT BY:CHARJING A.COURSE :12~2B-96 : 2:02PM iDU6UQJE CMTY 5CHUUL~~ _U~UQlJl! P. 01 IIW oo~ 'I."~ ~ COMMUNITY liiCHQOL.& FI -1 &,~ ,.....,... Decembm- 28, 1998 Mr. Mike Van Millilen City ManaaCf CkyofDu~ 501 W, 13- Streit Dubuque. lC)'M 52001 n. Mr. Van MUllion: On behalf oftbe Board ofEdueation Dfthe Dubuque Community Schocl Diltrict, 11m requestine: th. opportUnity for Tim Hodlll. !lrelident of the Board of'Education. to address the City council on Monday. Jamwy 4~ 1999. . Mr, Hodge will be requesting that th~ Ccunci'l consider the development ofa 28E Aareement betweon the City of Dubuque and the Dubuque COnununity School Diatrict to abare the proceed. ftom a proposed Looal Option Sales and Service. Tu. The purpose of'the 28B Asreement would be to allow the City of Dubuque to 10war property ta for city property ownCfl. If'I ean provide any additional inforl\tation, pteuc 00 not bc,itate to eQIl.taet me. SilIoercly. ~ lrW1 W. MorriJ . SuperinteQdent of SdIools . ::AJ CD 0) JM:jl 0 ;;: CJ If'l C::C;"):>> r1"'I CD-:;.c CJ C~ C -4 .< N 0-< CD cor- ~ " .r"'~. fTl,o ~ l ~ . ITJ -u -::c> ::3 .,....,.... 0;:;0;;< :IE - ...... "- ;po f./'J I'Yl c::;) c=l a ".. Fa,""'" 230D ~ Roa' D....lA D001-1015 (3'1)11*-5'00 .... (,II)_.un . .-.-..-.----------""',-' - Received: 2/11/99 12:37; . FEB": 11-99 .THU 11: 39 AM 3195890890 -> CITY OF DUBUQUE; Page 2 DUBUQUE CITY CLERK FAX NO. 3195890890 P. 02 ,,00 ":~ ... ".... Parker Bauer ... . .. , ~ Director. Dutulue CarrmJnily School DIItrid 731 Btook\li8w Squ..e. DublJq\l8, IA 52003 (319) 58306449 (home), (319) 589-5054 (cKlCe) 30 December 1998 To: Members of the Dubuque City COuncil Subject: Proposed 28E Agreement between the OCSD and the City of Dubuque I regret not being able to be present for the 4 January 1999 City Council meeting bull have a prior commitment to my children and a local Cub Scout peck on the slopes of SundQwn. Mr. Tim Hodge, President of the DCSD Board of Directors, will request your support for the proposed 28E Agreement associated 'Aith the proposed Local Option Sales and Sefvioes Tax. I, also, hum~y request yoor support. While the pathway and Issues leading us to this request is long and cxmplex, I believe it is In the best Interest d our chAdren to seek this proposed 28E Agreement and the proposed Local Option Sales and Services Tax. After it passes. the local Option Sales and Services Tax INilllmprove the infrastructure of our schools by prOlliding building improvements, more dassrooms and more classroom space. All cI which are seriously needed for the well being of students and teachers. Thank you for your consideration d this important proposal. Respectfully yours, A;-~~ Parker Bauer Director Dubuque Community School District co: Dubuque Community Schoal Board members Dr. Joel Morris ............................. Received: 2/11/99 12:37" . FEB": 11-99 JHU 11: 39 AM 3195890890 -> DUBUQUE CITY CLERK CITY OF DUBUQUE; Page 3 FAX NO. 3195890890 P. 03 Mr. Mike Van Milligan City Manager Members of the City Council City of Dubuque 501 W }311\ Street Dubuque, Iowa 52001 Thursday, December 31,1998 Dear Mr. Van Milligan and Members of the City Council, Thank you for agreeing to give Mr. Tim Hodge, President of the Board of Education, an opportunity to address the City Council on January 4, 1999, concerning the possibility of developing a 28E Agreement between the City of Dubuque and the Dubuque Community School District to share the proceeds from a proposed Local Option Sales and Services Tax. I would be at this meeting to give support and encouragement for this proposed agreenlcot, but I will be out of town, from January 2-5, to attend an Executive Board Meeting of our National Catholic Honor Society. We arc very appreciative of the openness of the City Council to this proposal. As you know, we see the possibility of finally reali~ng much needed new schools for our children to alleviate overcrowding and to extend our offerings of a "First Class" education for all our children. We are excited particularly about the opportunities these schools will afford us to work in new and innovative ways with our City Council and planners. We also see this as a great chance to offer further tax reHeffor property owners. While we are realistic about the pros and cons of the issue, we see the advantages far outweighing any disadvantages. I, for one) was what you might call a "blue collar kid" in this City who received the finest of what might be termed a ''white collar" education. Without my education, I might ba.ve been earning minimum wage most of my life, as my good Mom did tor thirty three years. even though she was an extremely talented woman. Those of us on the Board of Education, as well as many others, know that education begins long before kindergarten, and-again-we are eager to work with the City in helping parents help their children get the best possible start in life. Thank you once again for your openness and your support. I also congratulate you for the many successes you have had in the past years. What a pleasure to read the positive stories in the Telegraph Heralc and realize the hard and diligent work you all do. ~cerely, ?s8-o- ,^"--...f2-~j....-fr- Donna Bauerly. Ph.D. Dubuque Community School District Board Member .,._,--" . ,'v, /'J Agreement Relating to the Local Sales and Services Tax. for School Infrastructure Between The Dubuque Community School District And The City of Dubuque This Agreement is made by and between the Dubuque Community School District (District) and the City of Dubuque (City). WHEREAS, Iowa Code Chapter 422E provides that a local sales and services tax. (the Tax.) for school infrastructure purposes may be imposed by a county on behalf of a school district; and WHEREAS, District has adopted a motion requesting submission of the question of the imposition of the Tax. by the Dubuque County Board of Supervisors (County); and and WHEREAS, County has submitted District's motion to the Dubuque County Commissioner of Elections; and WHEREAS, a special election has been called for the imposition of the Tax. for the 4th day of May, 1999; WHEREAS, Iowa Code Chapter 422E further provides that a school district in which the Tax. has been imposed is authorized to enter into an agreement under Iowa Code Chapter 28E with cities within its boundaries for the purpose of designating a portion of the Tax. moneys to be expended by such cities for any valid purpose authorized by the governing body of a city; and WHEREAS, District and City desire to enter into an agreement pursuant to which District will designate a portion of the Tax. moneys for cities levying a property tax. and which are located within the boundaries of District, including the City of Dubuque, and City desires that its designated portion be expended for property tax. relief; NOW, THEREFORE, IT IS AGREED BY AND BE1WEEN THE PARTIES AS FOLLOWS: 1. PUI:pose. The purpose of this Agreement is to provide for the designation by District of a portion of the Tax. moneys received by District for cities levying a property tax. and which are located within the boundaries of District, including the City of Dubuque, and the expending by City of its portion of the Tax. moneys. 2. Designation bv District of City Portion of Tax.. District hereby designates fifty percent of the Tax. moneys received by District for cities levying a property tax. and which are located within the boundaries of District, including the City of Dubuque's pro rata share of such Tax. moneys based on City's assessed value as of January 1 of each assessment year. In the event that Iowa Code Chapter 422E is amended to allow District to enter into an agreement with Dubuque County to provide property tax. relief in the unincorporated areas of the District and at the time of the effective date of such amendment, City has not yet applied any Tax. Moneys from District for property tax. relief, then Dubuque County shall be considered a city levying a property tax for the purposes of this paragraph. Dubuque County's pro rata share of such Tax. Moneys shall be based on the assessed value of the property in the unincorporated areas of Dubuque County which are located within the District. 3. Use of tax. Moneys by City. City's designated Tax. moneys shall be used for property tax. relief only and in a manner to be determined solely by City. Tax. moneys received in each City fiscal year shall be used for property tax. relief in the following City fiscal year, beginning with Tax. moneys received fiscal year 2000 for property tax relief in fiscal year 200 I and ending with Tax moneys received in fiscal year 2009 for property tax relief in fiscal year 2010. 4. Duration. This Agreement shall remain in effect unless and until such times as the Tax is repealed as provided in Iowa Code Chapter 422E. In the event that Iowa Code Chapter 422E is amended to allow direct property tax relief by District and at the time of the effective date of such amendment, City has not yet applied any Tax moneys from District for property tax relief, then City shall refund all such Tax moneys to District and this Agreement shall terminate. 5. Administration. No separate legal or administrative entity shall be created by this Agreement. This Agreement shall be administered by a joint board comprised of the Superintendent of the Dubuque Community School District and the City Manager of the City of Dubuque. 6. Payment of Tax Money's to City. District shall pay to City its designated portion of all Tax Moneys not less than five business days from the day that such tax moneys are credited to District as provided in Iowa Code Chapter 422E. Notwithstanding such five-day period, however, all Tax Moneys credited to District on or before June 30 of each year shall be paid to City on or before June 30 of such year. 7. Books and Records. District shall provide to City immediately upon receipt thereof copies of all notices, estimates, reports, records, correspondence and other documents of any kind from the Department of Revenue and Finance which relate to the Tax or the Tax Moneys. 8. Effective Date. This Agreement shall take effect after appropriate action by the governing bodies of District and City, filing with the Secretary of State, and recording with the Dubuque Cpunty Recorder. In the event that a majority of those voting at the special election do not favor imposition of the Tax, this Agreement shall be null and void. 9. Amendment. The Agreement may be amended by mutual agreement and appropriate action of the governing bodies of District and City. DUBUQUE COMMUNITY SCHOOL DISTRICT CITY OF DUBUQUE By flhrJJ,,~t I By CJ>>'/bN>cl!- >;' . , Agreement Relating to the Local Sales and Services Tax for School Infrastructure Between The Dubuque Community School District And The City of Dubuque ~... -;; ;:;0 (") F1 <: ,:-1 :-1 ;"""~_.. co , -~ ~.~ :< r o :,~; \',=:' r~;'; This Agreement is made by and between the Dubuque Community School District (Districtl~d the ~itY;of Dubuque (City). -- -'. .. t..r:' ,-.- WHEREAS, Iowa Code Chapter 422E provides that a local sales and services tax (the Tax) r~i' scho~i' infrastructure purposes may be imposed by a county on behalf of a school district; and WHEREAS, District has adopted a motion requesting submission of the question of the imposition of the Tax by the Dubuque County Board of Supervisors (County); and WHEREAS, County has submitted District's motion to the Dubuque County Commissioner of Elections; and WHEREAS, a special election has been called for the imposition of the Tax for the 4th day of May, 1999; and WHEREAS, Iowa Code Chapter 422E further provides that a school district in which the Tax has been imposed is authorized to enter into an agreement under Iowa Code Chapter 28E with cities within its boundaries for the purpose of designating a portion of the Tax moneys to be expended by such cities for any valid purpose authorized by the governing body of a city; and WHEREAS, District and City desire to enter into an agreement pursuant to which District will designate a portion of the Tax moneys for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque, and City desires that its designated portion be expended for property tax relief; NOW, THEREFORE, IT IS AGREED BY AND BETWEEN THE PARTIES AS FOLLOWS: 1. Purpose. The purpose ofthis Agreement is to provide for the designation by District of a portion of the Tax moneys received by District for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque, and the expending by City of its portion of the Tax moneys. 2. Designation by District of City Portion of Tax. District hereby designates fifty percent of the Tax moneys received by District for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque's pro rata share of such Tax moneys based on City's assessed value as of January 1 of each assessment year. In the event that Iowa Code Chapter 422E is amended to allow District to enter into an agreement with Dubuque County to provide property tax relief in the unincorporated areas of the District and at the time of the effective date of such amendment, City has not yet applied any Tax Moneys from District for property tax relief, then Dubuque County shall be considered a city levying a property tax for the purposes of this paragraph. Dubuque County's pro rata share of such Tax Moneys shall be based on the assessed value of the property in the unincorporated areas of Dubuque County which are located within the District. 3. Use of tax Moneys by City. City's designated Tax moneys shall be used for property tax relief only and in a manner to be determined solely by City. Tax moneys received in each City fiscal year shall be used for property tax relief in the following City fiscal year, beginning with Tax moneys received fiscal year 2000 for " , . property tax relief in fiscal year 2001 and ending with Tax moneys received in fiscal year 2009 for property tax relief in fiscal year 2010. 4. Duration. This Agreement shall remain in effect unless and until such times as the Tax is repealed as provided in Iowa Code Chapter 422E. In the event that Iowa Code Chapter 422E is amended to allow direct property tax relief by District and at the time of the effective date of such amendment, City has not yet applied any Tax moneys from District for property tax relief, then City shall refund all such Tax moneys to District and this Agreement shall terminate. 5. Administration. No separate legal or administrative entity shall be created by this Agreement. This Agreement shall be administered by a joint board comprised of the Superintendent of the Dubuque Community School District and the City Manager of the City of Dubuque. 6. Payment of Tax Money's to City. District shall pay to City its designated portion of all Tax Moneys not less than five business days from the day that such tax moneys are credited to District as provided in Iowa Code Chapter 422E. Notwithstanding such five-day period, however, all Tax Moneys credited to District on or before June 30 of each year shall be paid to City on or before June 30 of such year. 7. Books and Records. District shall provide to City immediately upon receipt thereof copies of all notices, estimates, reports, records, correspondence and other documents of any kind from the Department of Revenue and Finance which relate to the Tax or the Tax Moneys. 8. Effective Date. This Agreement shall take effect after appropriate action by the governing bodies of District and City, filing with the Secretary of State, and recording with the Dubuque County Recorder. In the event that a majority of those voting at the special election do not favor imposition of the Tax, this Agreement shall be null and void. 9. Amendment. The Agreement may be amended by mutual agreement and appropriate action of the governing bodies of District and City. By ~/b~ CIlY OF DUBUQUE By~JJ&:~1 I DUBUQUE COMMUNIlY SCHOOL DISTRICT . . HOOVER BUILDING STATE OF IOWA DES MOINES, IOWA 50319 CHESTER J. CULVER SECRETARY OF STATE TEL (515) 281-5204 FAX (515) 242-5953 March 4, 1999 Barry Lindahl City of Dubuque 196 Cycare Plaza Dubuque, IA 52001-6824 RE: Filing of 28E Agreement between the Dubuque Community School District and the City of Dubuque Dear Mr. Lindahl: We have received the above described agreement which you have submitted to this office for filing, pursuant to the provisions of Chapter 28E, Code of Iowa. You may consider the same filed as of March 4, 1999. Sincerely, (~l: ~ Secretary of State CJC/skr Enclosures () ~: CJ'< fs- ~~-.2 C (1) ..~;? ::2- . ~ lEi (, ) "_ C) )>~ o. CD \.0 1..0 :.i: ::-- ;;;0 I co :0 m (J rn < rn o :rt_'J: :r:: Ul . ~ BARRY A. LINDAHL, ESQ. CORPORATION COUNSEL MEMO 3/8/998:09 AM To: Mary Davis Re: City-School28E Agreement re School Sales Tax Mary: Attached is the 28E approved by the city council and filed with the Secretary of State. Would you please record it with the county recorder. Thanks. Cc: Ed Bittle 196 CYCARE PLAZA DUBUQUE IOWA 52001 TEL E 3 1 9 5 8 3 - 4 1 1 3 F.~ x 3 1 9 5 8 3 - 1 0 4 0 e-mail balesq@mwci.net KATIiY FLYNN THURLOW ..-.- "" .. " rIll '." -j~ ""1 ---"' \ ~ '~"Y ~r- 4403-99 ." 99 MAR I 5 AM II: I 9 r~r.L'~ j' .- LII~:.< i ,;~j!:~l..U'd COTHY EECORDER DJ8UQUE co.. IOWA FEES rj) 1/&, Prepared by: Barry A. Lindahl. City Corp. Counsel Address: City Hall Telephone:589-4121 ;-, :-'~ '--1-"- co ~~ ~ i o ..: 0 rr; This Agreement is made by and between the Dubuque Community School District (District~d the Ci%f Dubuque (City). -: u:::J . _ . ":;J ," WHEREAS, Iowa Code Chapter 422E provides that a local sales and services tax (the Tax) for school infrastructure purposes may be imposed by a county on behalf of a school district; and Agreement Relating to the Local Sales and Services Tax for School Infrastructure Between The Dubuque Community School District And The City of Dubuque ~-- (~ ,.... WHEREAS, District has adopted a motion requesting submission of the question of the imposition of the Tax by the Dubuque County Board of Supervisors (County); and WHEREAS. County has submitted District's motion to the Dubuque County Commissioner of Elections; and WHEREAS, a special election has been called for the imposition of the Tax for the 4th day of May, 1999; and WHEREAS, Iowa Code Chapter 422E further provides that a school district in which the Tax has been imposed is authorized to enter into an agreement under Iowa Code Chapter 28E with cities within its boundaries for the purpose of designating a portion of the Tax moneys to be expended by such cities for any valid purpose authorized by the governing body of a city; and WHEREAS, District and City desire to enter into an agreement pursuant to which District will designate a portion of the Tax moneys for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque, and City desires that its designated portion be expended for property tax relief; NOW, THEREFORE, IT IS AGREED BY AND BETWEEN THE PARTIES AS FOLLOWS: 1. Puroose. The purpose of this Agreement is to provide for the designation by District ofa portion of the Tax moneys received by District for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque, and the expending by City of its portion of the Tax moneys. 2. Designation bv District ofCitv Portion of Ta"{. District hereby designates fifty percent of the Tax moneys received by District for cities levying a property tax and which are located within the boundaries of District, including the City of Dubuque's pro rata share of such Tax moneys based on City's assessed value as of January I of each assessment year. In the event that Iowa Code Chapter 422E is amended to allow District to enter into an agreement with Dubuque County to provide property tax relief in the unincorporated areas of the District and at the time of the effective date of such amendment, City has not yet applied any Tax Moneys from District for property tax relief, then Dubuque County shall be considered a city levying a property tax for the purposes of this paragraph. Dubuque County's pro rata share of such Tax Moneys shall be based on the assessed value of the property in the unincorporated areas of Dubuque County which are located within the District. 3. Use of tax Monevs bv City. City's designated Tax moneys shall be used for property tax relief only and in a manner to be determined solely by City. Tax moneys received in each City fiscal year shall be used for property tax relief in the following City fiscal year, beginning with Tax moneys received fiscal ear 2000 for .I . .. ~ . . ~ property tax relief in fiscal year 200 I and ending with Tax moneys received in fiscal year 2009 for property tax relief in fiscal year 2010. 4. Duration. This Agreement shall remain in effect unless and until such times as the Tax is repealed as provided in Iowa Code Chapter 422E. In the event that Iowa Code Chapter 422E is amended to allow direct property tax relief by District and at the time of the effective date of such amendment, City has not yet applied any Tax moneys from District for property tax relief, then City shall refund all such Tax moneys to District and this Agreement shall terminate. 5. Administration. No separate legal or administrative entity shall be created by this Agreement. This Agreement shall be administered by a joint board comprised of the Superintendent of the Dubuque Community School District and the City Manager of the City of Dubuque. 6. Payment of Tax Money's to City. District shall pay to City its designated portion of all Tax Moneys not less than five business days from the day that such tax moneys are credited to District as provided in Iowa Code Chapter 422E. Notwithstanding such five-day period, however, all Tax Moneys credited to District on or before June 30 of each year shall be paid to City on or before June 30 of such year. 7. Books and Records. District shall provide to City immediately upon receipt thereof copies of all notices, estimates, reports, records, correspondence and other documents of any kind from the Department of Revenue and Finance which relate to the Tax or the Tax Moneys. 8. Effective Date. This Agreement shall take effect after appropriate action by the governing bodies of District and City, filing with the Secretary of State, and recording with the Dubuque County Recorder. In the event that a majority of those voting at the special election do not favor imposition of the Tax, this Agreement shall be null and void. 9. Amendment. The Agreement may be amended by mutual agreement and appropriate action of the governing bodies of District and City. DUBUQUE COMMUNITY SCHOOL DISTRICT By ~4 CITY OF DUBUQUE J~ ~ By /It" jj ,v~~ . '1 I.... . . " """, State of Iowa ) ) ss: County of Dubuque ) On'this ,10 Jl day of';ffMdu , A. and for said state, personally appeared to ~t:I':' /ill; ,~ ~t' """) /).. known to be the person(s) named in an who execute the foregoing,. .,~.m~~~'/~~;- and acknowledged that they executed the same eir voluntary a "t e .':.'~'~ i"'::;;;\:" \.:.~: ~-. . ,I~ ~.~ . . .... " .. " " otary Public in the Stal.',., a;::':~~>-:-~ ,1/"", ..' ........\\o.i ._\ .o;::-'/"_':?;}),.:,,. i I J i: l~ \ ',\ \' \ \. My Commission expires ,,-, /'l-()V ..---,,- . , ',.',., " :'".;..>t' State of Iowa ) ) ss: County of Dubuque ) On this )f)t!v day of .~ ,~;,9. 1~99'4belfqre "\eJAafi9.~!}' Public in and for ~aid state, personally appeared ~ If!Y~ iu<- r/~wn to be the person(s) named in and who executed the foregoing instrument, and acknowledged that they executed the same as the. voluntary aC~~"'~.~.L~.j~~. >~~. ",.-' r'" .. "". :, :,\{\t/ \ N tary Public in the Stat(t';c)j'.lo~~i) ;' My Commission eXPire:,,:>>k...~ ....,. .' "'.'!,',I)I Ii; (:'"\ CJ '-0 ~:-: ~::.:: \.D '0 "'--,. c.: 1> <:i.;;: ~ (3'. ~~~ ::JC .... \ )::10 ~-' :..~ ~.\) rq_~!~~ n-<c.- --'of .; Ul ~ ~::tl;c,.: i " .~ . rrl.J. -' -, ". O(J_. ::::....L ~ ~~S: ::I: ~ & - ~ - r- fTl"" ~:;;O6 ~ IT! ~ \D ~ (/) Q ) .~ if:t. V 'Y /' ~ '..of p'U'/ :1 . 1/1.:..'7'..4 ,-;; ~