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<br />Financing of subdistricts is accomplished by means of
<br />an annual tax on all agricultural lands within the subdis-
<br />trict. The maximum annual tax for subdistricts has been
<br />amended from 4 mills to $1.08 per $1,000 assessed
<br />valuation by the Acts of1974 , ch.1231, sec. 156 (I.C.A.
<br />sec 467 A.20). Funds may be used to pay expenses
<br />incurred to organize the subdistrict, to acquire land or
<br />rights or interests therein, and to repair, alter, maintain,
<br />and operate present and future works in the subdis-
<br />tricts. Alternatively, subdistricts may be financed by
<br />means of a special benefit assessment. Funds collected
<br />in this manner may be used for the purpose of organiza-
<br />tion, construction, repair, alteration, enlargement, ex-
<br />tension, and operation of present and future works of
<br />improvement within the subdistrict.
<br />
<br />3. Sanitary Districts
<br />
<br />Authority-Sanitary districts are established by petition
<br />to the county board of supervisors and favorable vote of
<br />qualified voters residing within the district. Districts
<br />may construct, operate, and maintain systems for the
<br />disposal of sewage. In so doing, the districts may acquire
<br />necessary property by purchase, condemnation, or
<br />otherwise; may sell or otherwise dispose of unneeded
<br />property; may establish service rates and charges; may
<br />borrow money and issue revenue or general obligation
<br />bonds provided aggregate district indebtedness does
<br />not exceed five percent of the value of taxable property
<br />within the district; and may levy an annual tax. The
<br />maximum levy has been changed from "two mills" to
<br />$1.35 per $1,000 assessed valuation, to pay principal
<br />and interest of bonds for construction and operation by
<br />the Acts of 1974 (65 G.A.) ch. 1231 (I. C.A. sec.
<br />358.21).
<br />
<br />Organization- Each district is managed by a three-
<br />man board of trustees elected by voters of the
<br />district to six-year overlapping terms. Where the
<br />state owns at least 400 acres of land contiguous to
<br />lakes in the district, two additional trustees are ap-
<br />pointed by the Iowa Natural Resources Council.
<br />The trustees may employ such assistants as are
<br />necessary to carry out the functions and duties of
<br />the dis tric 1.
<br />
<br />Programs and Activities- Major districts now in
<br />operation collect and treat sewage from areas ar.
<br />round the Iowa Great Lakes (Okoboji, Spirit, etc.)
<br />and Clear Lake. The State legislature appropriated
<br />a major portion of the funds needed for initial
<br />construction of each of these systems. The statu-
<br />tory limits on district indebtedness, assessments,
<br />tax levies and the value of properties involved re-
<br />strict significant new construction.
<br />
<br />30
<br />
<br />4. Benefited Water Districts
<br />
<br />Authority-Benefited water districts are established by
<br />petition to the county board of supervisors and favorable
<br />vote of legal votes residing within the district. Districts
<br />may construct, operate, and maintain systems for the
<br />production or distribution of water. Initial construction is
<br />financed by special assessment on benefited lands and
<br />maintenance and operation is financed through revenues
<br />from sale of water and an optional tax levy on all property
<br />within the district, which has been changed from "one-
<br />half mill" to $1.35 per $1,000 maximum by the Acts of
<br />1974 (65 G.A.) ch. 1231 sec. 53. Where the district is
<br />wholly within a city or town, petition is made to and
<br />affairs of district are managed by the governing body of
<br />the city or town.
<br />
<br />Organization- Upon completion of initial con-
<br />struction, operation and management of the district
<br />automatically goes to a three-man board of trustees
<br />appointed by the county board of supervisors. The
<br />trustees may purchase material, employ labor, fix
<br />water rates and make all contracts necessary to
<br />operate and maintain the district.
<br />
<br />Programs and Activities- These districts usually
<br />are formed to finance a distribution system where
<br />the source of water is without the district and not
<br />under its control. However, where the development
<br />of a source of supply is within the means of the
<br />district, it may install wells and other equipment
<br />necessary to operate a source of supply.
<br />
<br />5. Soil Conservation and Flood Control Districts
<br />
<br />Authority-Soil Conservation and Flood Control Dis-
<br />tricts may construct improvements and facilities for soil
<br />conservation, flood control and drainage, singly or in
<br />combination.
<br />
<br />Organization-Districts are organized, operated and
<br />financed in the same manner as levee and drainage
<br />districts. Such districts may be established only with the
<br />approval of any soil conservation district within the pro-
<br />posed conservancy district, the State Conservation
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<br />
<br />Programs and Activities-Only two districts have been
<br />established in the state, none in recent years. Although
<br />the Soil Conservation and Flood Control District pos-
<br />sesses a wider range of functions (soil conservation,
<br />flood control and drainage) than other local districts
<br />concerned with water and related land resources, it does
<br />not possess any significant powers with regard to a
<br />particular function not available to other local districts.
<br />
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