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<br /> <br />"home rule" with regard to local and internal affairs has passed <br />two sessions of the Iowa General Assembly and now requires <br />only a favorable vote of the people at the next general election, <br />In the meantime, the Sixtieth General Assembly (1963) enacted <br />a rule of construction amendment to the Municipal powe rs <br />statute (Ch, 368, Iowa Code 1966) requiring that a statute <br />granting a specific power over local and internal affairs be <br />liberally construed to confer broad and implied powers. <br /> <br />Even with final approval by the vote rs of the "home rule" <br />amendment to the constitution, it appears that major <br />responsibility for policy concerning water resources will remain <br />centralized at the State level under specific reservations <br />contained in existing law, <br /> <br />3, Financing <br /> <br />Cities and towns may finance the construction, operation, and <br />maintenance of water supply, sewage and flood control systems <br />by means of revenue bonds, general obligation bonds, special <br />assessments on benefited property or a combination thereof. <br />Maximum interest rates, periods of payment and assessments <br />are prescribed by statute, Municipalities also may accept gifts <br />and grants for such purposes, Levee and drainage districts, <br />sanitary districts, and water districts (established by resolution <br />of the county board of supervisors) can levy taxes, make <br />special assessments and issue bonds under circumstances <br />prescribed by statute, Soil conservation and flood control <br />districts can finance improvements in the same manner and to <br />the same extent as levee and drainage districts, <br /> <br />Subdistricts of soil conservation districts may, in effect, <br />levy a tax not to exceed four mills on the assessed valuation <br />of all land within the subdistrict or, alternatively, can make <br />special assessments on benefited lands, Subdistricts can also <br />issue bonds under circumstances and limitations prescribed by <br />statute, Also, any county board of supervisors can annually <br />levy a tax not to exceed one-quarter mill on all agricultural <br />lands in the county for maintenance of flood and erosion control <br />improvements on lands under the control or jurisdiction of <br />the county, <br /> <br />Water resources programs and related activities of <br />the various state agencies are financed by general and special <br /> <br />50 <br />