HomeMy Public PortalAboutResolutions-2023-042Tiffin/436989-40/Election Proc LOST
MINUTES OF MEETING TO SET DATE
FOR ELECTION
436989-40
Tiffin, Iowa
June 15, 2023
The City Council of the City of Tiffin, Iowa, met at the City Hall Council Chambers, in the
City, at 5:30 o'clock p.m., on June 15, 2023. The meeting was called to order and there were present
the Mayor and the following named Council Members:
Present: Havens, Olney, Orris, Schnedler, Limkemann.
Absent: None.
The Council took up and considered the matter of calling a special election on the proposition
of imposing a local option sales and services tax pursuant to Chapter 423B of the Code of Iowa.
Council Member Limkemann introduced and moved the adoption of the resolution next
hereinafter set out, seconded by Council Member Olney. After due consideration of the resolution
by the Council, the Mayor put the question upon the motion and the roll being called, the following
named Council Members voted:
Ayes: Olney, Orris, Havens, Limkemann
Nays: Schnedler.
Whereupon, the Mayor declared the motion duly carried and the resolution adopted in
substantially the following form:
4891-5916-6570\3
RESOLUTION NO. 2023-042
A RESOLUTION RELATING TO CALLING A SPECIAL ELECTION ON THE
PROPOSAL TO IMPOSE OF A LOCAL OPTION SALES TAX
WHEREAS, Chapter 423B of the Code of Iowa provides for the imposition of a 1% local
option sales tax (the "LOST") upon approval of the qualified electors at a special election; and
WHEREAS, Section 423B.1(4)(b)(2) of the Code of Iowa provides that the question of the
imposition of the LOST shall be submitted to the registered voters of an incorporated city situated
in a "qualified county" upon passage of a motion by the city council and submittal of such motion
to the county commissioner of elections; and
WHEREAS, the City of Tiffin, Iowa (the "City") is situated in Johnson County, Iowa (the
"County") which is a "qualified county" under Chapter 423B; and
WHEREAS, the City Council of the City intends that the proposal to impose the LOST be
submitted to the voters in the City at a special election to be held on September 12, 2023; and
WHEREAS, this resolution has been prepared to allow the City Council to call the election
on the imposition of the LOST, to set for the intended ballot proposition for such election (including
the purposes for which the LOST revenues will be used) and to make provision for the timely filing
of this Resolution with the County Commissioner of Elections in satisfaction of the requirements of
Section 423B.1(4)(b)(2) of the Code of Iowa;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tiffin, Iowa:
Section 1. The Johnson County Board of Supervisors is hereby requested to set
September 12, 2023 as the date for a special election within the City, for the purpose of presenting
to the registered voters of the City the question of the imposition of a one -cent local option sales
and services tax, such tax to take effect on January 1, 2024.
Section 2. In accordance with Section 423B.1 of the Code of Iowa, the City Council
hereby requests that the ballot proposition state that (i) 50% of the proceeds of the tax shall be used
for any lawful purpose including, but not limited to, public safety, including fire, law enforcement,
emergency medical services, parks and recreation, public infrastructure, and economic
development; and (ii) 50% for property tax relief. A form of the ballot proposition is attached hereto
as "Exhibit A."
Section 3. The City Clerk is hereby directed to file a copy of this resolution with the
Johnson County Auditor, as well as with the Johnson County Board of Supervisors.
Section 4. The County Commissioner of Elections is hereby authorized and directed to
cause notice of the ballot proposition, in substantially the form set forth as Exhibit B hereto, to be
published in a legal newspaper of general circulation in the City, such notice to be published not
less than sixty days prior to the date of the election.
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EXHIBIT A
BALLOT PROPOSITION FORM
JOHNSON COUNTY
PUBLIC MEASURE
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED?
YES
NO
Summary: To authorize imposition of a local sales and services tax in the City of Tiffin, Iowa at
the rate of one percent (1 %) to be effective from January 1, 2024.
A local sales and services tax shall be imposed in the City of Tiffin, Iowa at the rate of one
percent (1%) to be effective from January 1, 2024.
Revenues from the sales and services tax shall be allocated as follows:
50% for property tax relief
The specific purposes for which the revenues shall otherwise be expended are:
For any lawful purpose including, but not limited to, public safety, including fire, law
enforcement, emergency medical services, parks and recreation, public infrastructure, and
economic development.
4891-5916-6570\3
Mayor
Tiffin/436989-40/Election Proc LOST
Section 5. All resolutions or parts thereof in conflict herewith are hereby repealed.
Passed and approved. June 15, 2023.
Attest:
On motion and vote, the meeting adjourned.
Mayor
Attest:
4891-5916-6570\3
Tiffin/436989-40/Election Proc LOST
EXHIBIT B
FORM OF NOTICE OF BALLOT PROPOSITION
NOTICE OF BALLOT PROPOSITION FOR IMPOSITION OF LOCAL OPTION
SALES AND SERVICES TAX IN AND FOR THE CITY OF TIFFIN, IOWA
Notice is hereby given that pursuant to Chapter 423B of the Code of Iowa, the City of Tiffin,
Iowa has initiated action to cause the conducting of an election on the question of imposing a one
percent (1.0%) local option sales and services tax in the City. This election is intended to be held
in the City of Tiffin, Iowa, on September 12, 2023. The ballot proposition to be voted upon at such
election will read as follows:
JOHNSON COUNTY
PUBLIC MEASURE
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED?
❑YES
❑ NO
Summary: To authorize imposition of a local sales and services tax in the City of Tiffin, Iowa at
the rate of one percent (1 %) to be effective from January 1, 2024.
A local sales and services tax shall be imposed in the City of Tiffin, Iowa at the rate of one
percent (1%) to be effective from January 1, 2024.
Revenues from the sales and services tax shall be allocated as follows:
50% for property tax relief.
The specific purposes for which the revenues shall otherwise be expended are:
For any lawful purpose including, but not limited to, public safety, including fire, law
enforcement, emergency medical services, parks and recreation, public infrastructure, and
economic development.
By order of the City Council of the City
of Tiffin, Iowa.
Abigail Hora
City Clerk
4891-5916-6570\3
ORDER REGARDING CONDUCT OF ELECTION
As County Auditor of Johnson County, Iowa, I do hereby confine all action taken by the
City Council of the City of Tiffin, Iowa, as shown in the attached resolution, adopted on. June 15,
2023, and as Commissioner of this election, do hereby order that the special election referred to in
such resolution shall be administered and conducted in the manner provided in such resolution and
as required by state law.
WITNESS MY HAND this
day of 1 l�-y l
ounty Auditor
, 2023.
4891-5916-6570\3