1.01  Title                                                                               1.07  Amendments

1.02  Definitions                                                                      1.08  Catch lines and notes

1.03  City Powers                                                                   1.09  Altering Code

1.04  Indemnity                                                                       1.10  Standard Penalty

1.05  Personal Injuries                                                            1.11  Severability

1.06  Rules of Construction

1.01      TITLE.  This code of ordinances shall be known and may be cited as the Code of Ordinances of the City of Seymour, Iowa.
1.02      DEFINITIONS.  Where words and phrases used in this Code of Ordinances are defined by State law, such definitions apply to their use in this Code of Ordinances and are adopted by reference.  Those definitions so adopted that need further definition or are reiterated, and other words and phrases used here, have the following meanings, unless specifically defined otherwise in another portion of this Code of Ordinances:

1.         “Alley” means a public right-of-way, other than a street, affording secondary means of access to abutting property.

2.         “City” means the City of Seymour, Iowa.

3.         “Clerk” means the city clerk of Seymour, Iowa.

4.         “Code” means the specific chapter of this Code of Ordinances in which a specific subject is covered and bears a descriptive title word (such as the Building Code and/or a standard code adopted by reference).

5.         “Code of Ordinances” means the Code of Ordinances of the City of Seymour, Iowa.

6.         “Council” means the city council of Seymour, Iowa.

7.         “County” means Wayne County, Iowa.

8.         “Measure” means an ordinance, amendment, resolution or motion.

9.         “Month” means a calendar month.

10.       “Oath” means an affirmation in all cases in which by law an affirmation may be substituted for an oath, and in such cases the words “affirm” and “affirmed” are equivalent to the words “swear” and “sworn.”

11.       “Occupant” or “tenant,” applied to a building or land, includes any person who occupies the whole or a part of such building or land, whether alone or with others.

12.       “Ordinances” means the ordinances of the City of Seymour, Iowa, as embodied in this Code of Ordinances, ordinances not repealed by the ordinance adopting this Code of Ordinances, and those enacted hereafter.

13.       “Person” means an individual, firm, partnership, domestic or foreign corporation, company, association or joint tock association, trust, or other legal entity, and includes a trustee, receiver, assignee, or similar representative thereof, but does not include a governmental body.

14.  “Preceding” and “following” mean next before and next after, respectively.

15.  “Property” includes real property, and tangible and intangible personal property unless cleanly indicated otherwise.

16.    “Property owner” means a person owning private property in the City as shown by the County Auditor’s plats of the City.

17.       “Public place” includes in its meaning, but is not restricted to, any City-owned open place, such as parks and squares.

18.       “Public property” means any and all property owned by the City or held in the name of the City by any of the departments, commissions or agencies within the City government.

19.       “Public way” includes any street, alley, boulevard, parkway, highway, sidewalk, or other public thoroughfare.

20.       “Sidewalk” means that surfaced portion of the street between the edge of the traveled way, surfacing, or curb line and the adjacent property line, intended for the use of pedestrians.

21.              “State” means the State of Iowa.

22.       “Statutes” and “laws” mean the latest edition of the Code of Iowa, as amended.

23.       “Street” or “highway” means the entire width between property lines of every way or place of whatever nature when any part thereof is open to the use of the public, as a matter of right, for purposes of vehicular traffic. 

24.              “Writing” or “written” includes printing, typing, lithographing, or other mode of representing words and letters.

25.       “Year” means a calendar year.

 1.03  CITY POWERS.  The City may, except as expressly limited by the Iowa Constitution, and if not inconsistent with the laws of the Iowa General Assembly, exercise any power and perform any function it deems appropriate to protect and preserve the rights, privileges and property of the City and of its residents, and preserve and improve the peace, safety, health, welfare, comfort and convenience of its residents and each and every provision of this Code of Ordinances shall be deemed to be in the exercise of the foregoing powers and the performance of the foregoing functions.
(Code of Iowa, Sec. 364.1)

1.04     INDEMNITY.  The applicant for any permit or license under this Code of Ordinances, by making such application, assumes and agrees to pay for all injury to or death of any person or persons whomsoever, and all loss of or damage to property whatsoever, including all costs and expenses incident thereto, however arising from or related to, directly, indirectly or remotely, the issuance of the permit or license, or the doing of anything thereunder, or the failure of such applicant, or the agents, employees or servants of such applicant, to abide by or comply with any of the provisions of this Code of Ordinances of the terms and conditions of such permit or license, and such applicants, by making such application, forever agrees to indemnify the City and its officers, agents and employees, and agrees to save them harmless from any and all claims, demands, lawsuits or liability whatsoever for any loss, damage, injury or death, including all costs and expenses incident thereto, by reason of the foregoing.  The provisions of this section shall be deemed to be a part of any permit or license issued under this Code of Ordinances or any other ordinance of the City whether expressly recited therein or not.

1.05     PERSONAL INJURIES.  When action is brought against the City for personal injuries alleged to have been caused by its negligence, the City may notify in writing ay person by whose negligence it claims the injury was caused.  The notice shall state the pendency of the action, the name of the plaintiff, the name and location of the court where the action is pending, a brief statement of the alleged facts from which the cause arose, that the City believes that the person notified is liable to it for any judgment rendered against the City and asking the person to appear and defend.  A judgment obtained in the suit is conclusive in any action by the City against any person so notified, as to the existence of the defect or other cause of the injury or damage, as to the liability of the City to the plaintiff in the first named action, and as to the amount of the damage or injury.  The City may maintain an action against the person notified to recover the amount of the judgment together with all the expenses incurred by the City in the suit.
(Code of Iowa, Sec. 364.14)

1.06     RULES OF CONSTRUCTION.  In the construction of the Code of Ordinances the following rules shall be observed, unless such construction would be inconsistent with the manifest intent of the Council or repugnant to the context of the provisions.

1.         Verb Tense and Plurals.  Words used in the present tense include the future, the singular number includes the plural and the plural number includes the singular.
                        2.         May.  The word “may” confers a power.
                        3.         Must.  The word “must” states a requirement.          

                        4.         Shall.  The word “shall” imposes a duty.
5.         Gender.  The masculine gender shall include the feminine and neuter genders.

6.         Interpretation.  All general provisions, terms, phrases, and expressions contained in the Code of Ordinances shall be liberally construed in order that the true intent and meaning of the Council may be fully carried out.

Extension of Authority.  Whenever an officer or employee is required or authorized to do an act by a provision of the Code of Ordinances, the provision shall be construed as authorizing performance by a regular assistant, subordinate or a duly authorized designee of said officer or employee.

1.07     AMENDMENTS.  All ordinances which amend, repeal or in any manner affect this Code of Ordinances shall include proper reference to chapter, section and subsection to maintain an orderly codification of ordinances of the City. (Code of Iowa, Sec. 380.2)

1.08     CATCHLINES AND NOTES.  The catch lines of the several sections of the Code of Ordinances, titles, headings (chapter, section and subsection), editor’s notes, cross references and State law references, unless set out in the body of the section itself, contained in the Code of Ordinances, do not constitute any part of the law, and are intended merely to indicate, explain, supplement or clarify the contents of a section.

           ALTERING CODE.  It is unlawful for any unauthorized person to change or amend by additions or deletions, any part or portion of the Code of Ordinances, or to insert or delete pages, or portions thereof, or to alter or tamper with the Code of Ordinances in any manner whatsoever which will cause the law of the City to be misrepresented thereby.      (Code of Iowa, Sec. 718.5)

1.10     STANDARD PENALTY.  Unless another penalty is expressly provided by the Code of Ordinances for any particular provision, section or chapter, any person failing to perform a duty, or obtain a license required by, or violating any provision of the Code of Ordinances, or any rule or regulation adopted herein by reference shall be guilty of a simple misdemeanor and, upon conviction, be subject to a fine of not more than one hundred dollars ($100.00) or imprisonment not to exceed thirty (30) days. (Code of Iowa, Sec. 364.3[2])

1.11          SEVERABILITY.  If any section, provision or part of the Code of Ordinances is adjudged invalid or unconstitutional, such adjudication will not affect the validity of the Code of Ordinances as a whole or any section, provision or part thereof not adjudged invalid or unconstitutional.

1.20A  ADMINISTRATIVE PENALTY – NOTICE OF VIOLATION.  Municipal Infractions may be initially brought upon simple notice of violation and if the person charged admits the violation, upon payment of the penalty to the city and the performance of any other act required by law to be performed, such person shall not be further prosecuted or assessed any costs or other expenses for such violation, and the city shall retain all penalties thus collected.  Where a municipal infraction is not admitted upon simple notice by the person charged or where the person charged fails to perform any other act required to be performed, or both, a civil citation seeking a penalty for a municipal infraction, with or without additional relief, may be initially filed in the court.  This section does not impose a duty to initially charge all municipal infractions upon simple notice of violation.  Fines for misdemeanors will be set by the City Council by resolution. (Ord. 08-202 – July 09 Supp.)



2.01         Title                                                         2.04         Number and Term of Council

2.02         Form of Government                             2.05         Term of Mayor

2.03         Powers and Duties                                  2.06         Copies on File

2.01          TITLE.  This chapter may be cited as the charter of the City of Seymour, Iowa.

2.02          FORM OF GOVERNMENT.  The form of government of the City is the Mayor-Council form of government. (Code of Iowa, Sec. 372.4)

2.03          POWERS AND DUTIES.  The council and Mayor and other City officers have such powers and shall perform such duties as are authorized or required by State law and by the ordinances, resolutions, rules and regulations of the City.

2.04          NUMBER AND TERM OF COUNCIL.  The Council consists of five (5) Council Members elected at large for overlapping terms of four (4) years. (Code of Iowa, Sec. 376.2)

2.05          TERM OF MAYOR.  The Mayor is elected for a term of four (4) years. (Code of Iowa, Sec. 376.2)

2.06          COPIES ON FILE.  The Clerk shall keep an official copy of the charter on file with the official records of the Clerk and the Secretary of State, and shall keep copies of the charter available at the Clerk’s office for public inspection. (Code of Iowa, Sec. 372.1)



3.01         Municipal Infraction                                              3.04         Civil Citations

3.02         Environmental Violation                                        3.05         Alternative Relief

3.03         Penalties                                                                  3.06         Criminal Penalties

3.01     MUNICIPAL INFRACTION.  A violation of, or the omission or failure to perform any act or duty required by, this ode of Ordinances or any ordinance or code herein adopted by reference with the exception of those provisions specifically provided under State law as a felony, an aggravated misdemeanor, or a serious misdemeanor, or a simple misdemeanor under Chapters 687 through 747 of the Code of Iowa, is a municipal infraction punishable by civil penalty as provided herein.

3.02          ENVIRONMENTAL VIOLATION.  A municipal infraction which is a violation of Chapter 455B of the Code of Iowa or of a standard established by the City in consultation with the Department of Natural Resources, or both, may be classified as an environmental violation.  However, the provisions of this section shall not be applicable until the City ahs offered to participate in informal negotiations regarding the violation or to the following specific violations: (Code of Iowa, Sec. 364.22[1])

1.         A violation arising from noncompliance with a pretreatment standard or requirement referred to in 40 C.F.R. 403.8.

2.         The discharge of airborne residue from grain, created by the handling, drying or storing of grain, by a person not engaged in the industrial production or manufacturing of grain products.

3.         The discharge of airborne residue from grain, created by the handling, drying or storing of grain, by a person engaged in such industrial production or manufacturing if such discharge occurs from September 15 to January 15.

3.03     PENALTIES.  A municipal infraction is punishable by the following civil penalties:

(Code of Iowa, Sec. 364.22[1])

1.         Standard Civil Penalties.

A.                First Offense – Not to exceed $500.00

B.                 Each Repeat Offense – Not to exceed $750.00

Each day that a violation occurs or is permitted to exist constitutes a repeat offense.  (Ord. 98-149 – Jan. 02 Supp.)

2.            Special Civil Penalties.

A.        A municipal infraction arising from noncompliance with a pretreatment standard or requirement, referred to in 40 C.F.R. 403.8, by an industrial user is punishable by a penalty of not more than one thousand dollars ($1000.00) for each day a violation exists or continues.

B.        A municipal infraction classified as an environmental violation is punishable by a penalty of not more that one thousand dollars ($1000.00) for each occurrence.  However, an environmental violation is not subject to such penalty if all of the following conditions are satisfied:

(1)   The violation results solely from conducting an initial startup, cleaning, repairing, performing scheduled maintenance, testing, or conducting a shutdown of either equipment causing the violation or the equipment designed to reduce or eliminate the violation.     

(2)   The City is notified of the violation within twenty-four (24) hours from the time that the violation begins.

(3)   The violation does not continue in existence for more than 8 (8) hours.

CIVIL CITATIONS.  Any officer authorized by the City to enforce this Code of Ordinances may issue a civil citation to a person who commits a municipal infraction.  The citation may be served by personal service as provided in Rule of Civil Procedure 56.1, by certified mail addressed to the defendant at defendant’s last known mailing address, return receipt requested, or by publication in the manner as provided in Rule of  Civil Procedure 60.1.  A copy of the citation shall be retained by the issuing officer, and one copy shall be sent to the Clerk of the District Court.  The citation shall serve as notification that a civil offense has been committed and shall contain the following information:  (Code of Iowa, Sec. 364.22[4])



5.01         Oaths                                                      5.07         Conflict of Interest

5.02         Bonds                                                      5.08         Resignations

5.03         Duties:  General                                      5.09         Removal of Appointed Officers and Employees

5.04         Books and Records                                 5.10         Vacancies

5.05         Transfer to Successor                             5.11         Gifts

5.06              Meetings

5.01          Oaths.  The oath of office shall be required and administered in accordance with the following:

1.         Qualify for Office.  Each elected or appointed officer shall qualify for office by taking the prescribed oath and by giving, when required, a bond.  The oath shall be taken, and bond provided, after being certified as elected but not later than noon of the first day which is not a Sunday or a legal holiday in January of the first year of the term for which the officer was elected. (Code of Iowa, Sec. 63.1)

2.         Prescribed Oath.  The prescribed oath is:  “I, (name), do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of Iowa, and that I will faithfully and impartially, to the best of my ability, discharge all duties of the office of (name of Office) in Seymour as now or hereafter required by law.” (Code of Iowa, Sec. 63.10)

3.         Officers Empowered to Administer Oaths.  The following are empowered to administer oaths and to take affirmations in any matter pertaining to the business of their respective office:

A.                Mayor

B.                 City Clerk

C.                 Members of all boards, commissions or bodies created by law.  (Code of Iowa, Sec. 63A.2)

5.02          BONDS.  Surety bonds are provided in accordance with the following:

1.         Required.  The Council shall provide by resolution for a surety bond or blanket position bond running to the City and covering the Mayor, Clerk, Treasurer and such other officers and employees as may be necessary and advisable. (Code of Iowa, Sec. 64.13)

2.         Bonds Approved.  Bonds shall be approved by the Council. (Code of Iowa, Sec. 64.19)

3.         Bonds Filed.  All bonds, after approval and proper record, shall be filed with the Clerk. (Code of Iowa, Sec. 64.23[6])

4.         Record.  The Clerk shall keep a book, to be known as the “Record of Official Bonds” in which shall be recorded the official bonds of all City officers, elective or appointive.  (Code of Iowa, Sec. 64.24[3])

5.03     DUTIES --- GENERAL.  Each municipal officer shall exercise the powers and perform the duties prescribed by law and Code of Ordinances, or as otherwise directed by the Council unless contrary to State law or City charter. (Code of Iowa, Sec. 372.13[4])

5.04     BOOKS AND RECORDS.  All books and records required to be kept by law or ordinance shall be open to examination by the public upon request, unless some other provisions of law expressly limit such right or require such records to be kept confidential.  Access to public records which are combined with data processing software shall be in accordance with policies and procedures established by the City. (Code of Iowa, Sec. 22.2 & 22.3A)

5.05     TRANSFER TO SUCCESSOR.  Each officer shall transfer to his or her successor in office all books, papers, records, documents and property in the officer’s custody and appertaining to that office. (Code of Iowa, Sec. 372.13[4])

5.06     MEETINGS.  All meetings of the Council, any board or commission, or any multi-membered body formally and directly created by any of the foregoing bodies shall be held in accordance with the following:

1.         Notice of Meetings.  Reasonable notice, as defined by State law, of the time, date and place of each meeting, and its tentative agenda, shall be given. (Code of Iowa, Sec. 21.4)

2.         Meetings Open.  All meetings shall be held in open session unless closed sessions are held as expressly permitted by State law. (Code of Iowa, Sec. 21.3)

 3.         Minutes.  Minutes shall be kept of all meetings showing the date,



6.01  Nominating Method to be Used                                      6.04  Preparation of Petition and Affidavit

6.02  Nominations by Petitions                                                6.05  Filing, Presumption, Withdrawals, Objections

6.03  Adding Name by Petition                                                6.06  Persons Elected

6.01  NOMINATING METHOD TO BE USED.  All candidates for elective municipal offices shall be nominated under the provisions of Chapter 45 of the Code of Iowa. (Code of Iowa, Sec. 376.3)

6.02  NOMINATIONS BY PETITION.  Nominations for elective municipal offices of the City may be made by nomination paper or papers signed by not less than 10 (10) eligible electors, residents of the City. (Code of Iowa, Sec. 45.1)

6.03  ADDING NAME BY PETITION.  The name of a candidate placed upon the ballot by any other method than by petition shall not be added by petition for the same office. (Code of Iowa, Sec. 45.2)

6.04  PREPARATION OF PETITION AND AFFIDAVIT.  Each eligible elector who signs a nominating petition shall add to the signature the elector’s residence address, and date of signing.  The person whose nomination is proposed by the petition shall not sign it.  Each candidate shall complete and file a signed, notarized affidavit of candidacy.  The affidavit shall be filed at the same time as the nomination petition.  The affidavit shall be in the form prescribed by the Secretary of State and shall include information required by the Code of Iowa. (Code of Iowa, Sec. 45.3)

6.05  FILING, PRESUMPTION, WITHDRAWALS, OBJECTIONS.  The time and place of filing nomination petitions, the presumption of validity thereof, the right of a candidate so nominated to withdraw and the effect of such withdrawal, and the right to object to the legal sufficiency of such petitions, or to the eligibility of the candidate, shall be governed by the appropriate provisions of Chapter 44 of the Code of Iowa.
(Code of Iowa, Sec. 45.4)

6.06  PERSONS ELECTED.  The candidates who receive the greatest number of votes for each office on the ballot are elected, to the extent necessary to fill the positions open. (Code of Iowa, Sec. 376.8[3])



7.01  Purpose                                                                          7.05  Operating Budget Preparation

7.02  Finance Officer                                                               7.06  Budget Amendments

7.03  Cash Control                                                                   7.07  Accounting

7.04  Fund Control                                                                   7.08  Financial Reports

7.01     PURPOSE.  The purpose of this chapter is to establish policies and provide for rules and regulations governing the management of the financial affairs of the City.

7.02     FINANCE OFFICER.  The Clerk is the finance and accounting officer of the City and is responsible for the administration of the provisions of this chapter.

7.03     CASH CONTROL.  To assure the proper accounting and safe custody of moneys the following shall apply:

1.                  Deposit of Funds.  All moneys or fees collected for any purpose by any City officer shall be deposited through the office of the finance officer.  If any said fees are due to an officer, they shall be paid to the officer by check drawn by the finance officer and approved by the Council only upon such officer’s making adequate reports relating thereto as required by law, ordinance or Council directive.

2.                  Deposits and Investments.  All moneys belonging to the City shall be promptly deposited in depositories selected by the Council in amounts not exceeding the authorized depository limitations established by the Council or invested in accordance with the City’s written investment policy and State law, including joint investments as authorized by Section 384.21 of the Code of Iowa. (Code of Iowa, Sec. 384.21, 12B.10, 12C.1)

3.                  Petty Cash Fund.  The finance officer shall be custodian of a petty cash fund not to exceed thirty-five dollars ($35.00) for the payment of small claims for minor purchases, collect-on=deliverey transportation charges and small fees customarily paid at the time of rendering a service for which payments the finance officer shall obtain some form of receipts, or bill acknowledged as paid by the vendor or agent.  At such time as the petty cash fund is approaching depletions, the finance officer shall draw a check for replenishment in the amount of the accumulated expenditures and said check and supporting detail shall be submitted to the Council as a claim in the usual manner for claillms and charged to the proper funds and accounts.  It shall not be used for salary payments or other personal services or personal expenses.

4.                  Change Fund.  The finance officer is authorized to draw a check on the General Fund for establishing a change fund in the amount of seventy-five dollars ($75.00) for the purpose of making change without commingling other funds to meet the requirements of the office.  The finance officer shall be the custodian of the change fund and shall maintain its integrity.

7.04     FUND CONTROL.  There shall be established and maintained separate and distinct funds in accordance with the following:

1.         Revenues.  All moneys received by the City shall be credited to the proper fund as required by law, ordinance or resolution.

2.         Expenditures.  No disbursement shall be made from a fund unless such disbursement is authorized by law, ordinance or resolution, was properly budgeted, and supported by a claim approved by the Council.

3.         Emergency Fund.  No transfer may be made from any fund to the Emergency Fund. (IAC, 545-2.5 [384,388], Sec. 2.5[2])

4.         Debt Service Fund.  Except where specifically prohibited by State law, moneys may be transferred from any other City fund to the Debt Service Fund to meet payments of principal and interest.  Such transfers must be authorized by the original budget or a budget amendment.
(IAC, 545-2.5[384,388] Sec. 2.5[3])

5.         Capital Improvements Reserve Fund.  Except where specifically prohibited by State law, moneys may be transferred from any City fund to the Capital Improvements Reserve Fund.  Such transfers must be authorized by the original budget or a budget amendment. (IAC, 545-2.5[384, 388] Sec. 2.5[4])

 6.         Utility and Enterprise Funds.  A surplus in a Utility or Enterprise Fund may be transferred to any other City fund, except the Emergency Fund and Road Use Tax Funds, by resolution of the Council.  A surplus may exist only after all required transfers have been made to any restricted accounts in accordance with the terms and provisions of any revenue bonds or loan agreements relating to the Utility or Enterprise Fund.  A surplus is defined as the cash balance in the operating account or the unrestricted retained earnings calculated in accordance with generally accepted accounting principles in excess of:

A.                The amount of the expense of disbursements for operating and maintaining the utility or enterprise for the preceding three (3) months, and

B.        The amount necessary to make all required transfers to restricted accounts for the succeeding three (3) months. (IAC, 545-2.5[384, 388], Sec. 2.5[5])

7.                  Balancing of Funds.  Fund accounts shall be reconciled at the close of each month and a report thereof submitted to the Council.

7.05     OPERATING BUDGET PREPARATION.  The annual operating budget of the City shall be prepared in accordance with the following:

1.         Proposal Prepared.  The finance officer is responsible for preparation of the annual budget detail, for review by the Mayor and Council and adoption by the Council in accordance with directives of the Mayor and Council.

2.         Boards and Commissions.  All Boards, commissions and other administrative agencies of the City that are authorized to prepare and administer budgets must submit their budget proposals to the finance officer for inclusion in the proposed City budget at such time and in such form as required by the Council.

3.         Submission to Council.  The finance officer shall submit the completed budget proposal to the Council no later than February 15 of each year.

4.         Council Review.  The Council shall review the proposed budget and may make any adjustments in the budget which it deems appropriate before accepting such proposal for publication, hearing and final adoption.

5.         Notice of Hearing.  Upon adopting a proposed budget the Council shall set a date for public hearing thereon to be held before March 15 and cause notice of such hearing and a summary of the proposed budget to be published not less than four (4) nor more than twenty (20) days before the date established for the hearing.  Proof of such publication must be filed with the County Auditor. (Code of Iowa, Sec. 384.16[3])

6.         Copies of Budget on File.  Not less than twenty (20) days before the date that the budget must be certified to the County Auditor and not less than ten (10) days before the public hearing, the Clerk shall make available a sufficient number of copies of the detailed budget to meet the requests of taxpayers and organizations, and have them available for distribution at the offices of the mayor and Clerk and at the City library.
(Code of Iowa, Sec. 384.16[2])

7.         Adoption and Certification.  After the hearing, the Council shall adopt, by resolution, a budget for at least the next fiscal year and the Clerk shall certify the necessary tax levy for the next fiscal year to the County Auditor and the County Board of Supervisors.  The tax levy certified may be less than, but not more than, the amount estimated in the proposed budget.  Two copies each of the detailed budget as adopted and of the tax certificate must be transmitted to the County Auditor.
(Code of Iowa, Sec. 384.16[5])

7.06     BUDGET AMENDMENTS.  A City budget finally adopted for the following fiscal year becomes effective July 1 and constitutes the City appropriation for each program and purpose specified therein until amended as provided by this section.


8.01  Purpose                                                          8.06  Applications

8.02  Definitions                                                      8.07  Approval

8.03  Period of Partial Exemption                           8.08  Exemption Repealed

8.04  Amounts Eligible for Exemption                    8.09  Dual Exemptions Prohibited

8.05  Limitations

8.01     PURPOSE.  The purpose of this chapter is to provide for a partial exemption from property taxation of the actual value added to industrial real estate by the new construction of industrial real estate, research-service facilities, warehouses, distribution centers and the acquisition of or improvement to machinery and equipment assessed as real estate.

8.02     DEFINITIONS.  For use in this chapter the following terms are defined:

1.         “Actual value added” means the actual value added as of the first year for which the exemption is received, except that actual value added by improvements to machinery and equipment means the actual value as determined by the local assessor as of January 1 of each year for which the exemption is received.

2.         “Distribution center” means a building or structure used primarily for the storage of goods which are intended for subsequent shipment to retail outlets.  Distribution center does not mean a building or structure used primarily to store raw agricultural products, used primarily by a manufacturer to store goods to be used in the manufacturing process, used primarily for the storage of petroleum products, or used for the retail sale of goods.

3.         “New construction” means new buildings and structures and includes new buildings and structures which are constructed as additions to existing buildings and structures.  New construction does not include reconstruction of an existing building or structure which does not constitute complete replacement of an existing building or structure or refitting of an existing building or structure unless the reconstruction of an existing building or structure is required due to economic obsolescence and the reconstruction is necessary to implement recognized industry standards for the manufacturing and processing of specific products and the reconstructions is required for the owner of the building or structure to continue competitively to manufacture or process those products, which determination shall receive prior approval from the City Council of the City upon the recommendation of the Iowa Department of Economic Development.

4.         “New machinery and equipment assessed as real estate” means new machinery and equipment assessed as real estate pursuant to Section 427A.1, Subsection 1, Paragraph “e”, Code of Iowa, unless the machinery or equipment is part of the normal replacement or operating process to maintain or expand the existing operational status.

5.         “Research-service facilities” means a building or group of buildings devoted primarily to research and development activities, including, but not limited to, the design and production or manufacture of prototype products for experimental use, and corporate research services which do not have a primary purpose of providing on-site services to the public.

6.         “Warehouse” means a building or structure used as a public warehouse for the storage of goods pursuant to Chapter 554, Article 7, or the Code of Iowa, except that it does not mean a building or structure used primarily to store raw agricultural products or from which goods are sold at retail.

8.03     PERIOD OF PARTIAL EXEMPTION.  The actual value added to industrial real estate by the new construction of industrial real estate, research-service facilities, warehouses, distribution centers, and the acquisition of or improvement to machinery and equipment assessed as real estate, is eligible to receive a partial exemption from taxation for a period of five (5) years. (Code of Iowa, Sec. 427B.3)

8.04     AMOUNTS ELIGIBLE FOR EXEMPTION.  The amount of actual value added which is eligible to be exempt from taxation shall be as follows:(Code of Iowa, Sec. 427B.3)

For the first year, seventy-five percent (75%)
For the second year, sixty percent (60%)
For the third year, forty-five percent (45%)
For the fourth year, thirty percent (30%)
For the fifth year, fifteen percent (15%)

8.05     LIMITATIONS.  The granting of the exemption under this chapter for new construction constituting complete replacement of an existing building or structure shall not result in the assessed value of the industrial real estate being reduced below the assessed value of the industrial real estate before the start of the new construction added. (Code of Iowa, Sec. 427B.3)



9.01  Designation of Revitalization Area                                               9.03  Urban Revitalization Plan

9.02  Tax Abatement

9.01     DESIGNATION OF REVITALIZATION AREA.  The entire area within the corporate boundaries of the City is hereby declared, pursuant to Chapter 404 of the code of Iowa, to be the Urban Revitalization Area.

9.02     TAX ABATEMENT.  Owners of qualified real estate as defined in the Plan within the Urban Revitalization Area, shall be allowed a property tax exemption based upon the actual value added by improvements to their property as follows:

For the first year, seventy-five percent;
For the second year, sixty percent;
For the third year, forty-five percent;
For the fourth year, thirty percent;
For the fifth year, fifteen percent;

Provided, however, an increase in total value of at least ten percent shall be required in order to obtain the exemption.

9.03     URBAN REVITALIZATION PLAN.  The Urban Revitalization Plan for the city, dated April 13, 1995, on file with the office of the Clerk, is hereby declared to be the Urban Revitalization Plan for that area of the City designated in Section 9.04.

Ordinance No. 133, adopted April 13, 1995, designated the Urban Revitalization Plan for the City.