ARC 9687C

ARC 9687C

CITY FINANCE COMMITTEE[545]

Notice of Intended Action

Proposing rulemaking related to tax rate suspension appeal
and providing an opportunity for public comment

    The City Finance Committee hereby proposes to rescind Chapter 6, “Declaratory Orders,” to adopt a new Chapter 6, “Tax Rate Suspension Appeal,” and to rescind Chapter 10, “Tax Rate Suspension Appeal,” Iowa Administrative Code.

Legal Authority for Rulemaking

    This rulemaking is proposed under the authority provided in Iowa Code section 24.30.

State or Federal Law Implemented

    This rulemaking implements, in whole or in part, Iowa Code section 24.48.

Purpose and Summary

    This proposed rulemaking seeks to rescind Chapter 10 and repromulgate a revised version of the chapter as Chapter 6. The rulemaking simplifies the chapter and relies on defined terms used throughout the City Finance Committee’s proposed rulemakings published herein (IAB 11/12/25) for consistency and ease of reading. The revisions also comply with Executive Order 10 by removing all restrictive words and phrases.

Regulatory Analysis

    A Regulatory Analysis for this rulemaking was published in the Iowa Administrative Bulletin on July 9, 2025. A public hearing was held on the following date(s):

     ?   August 1, 2025

Fiscal Impact

     This rulemaking has no fiscal impact to the State of Iowa.

Jobs Impact

    After analysis and review of this rulemaking, no impact on jobs has been found.

Waivers

    Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition the Department of Management for a waiver of the discretionary provisions, if any.

Public Comment

    Any interested person may submit written or oral comments concerning this proposed rulemaking, which must be received by the Department no later than 4:30 p.m. on December 5, 2025. Comments should be directed to:

Public Hearing

    Public hearings at which persons may present their views orally or in writing will be held as follows:

    Persons who wish to make oral comments at a public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rulemaking.

    Any persons who intend to attend a public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Department and advise of specific needs.

Review by Administrative Rules Review Committee

    The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).

    The following rulemaking action is proposed:

    ITEM 1.  Adopt the following new 545—Chapter 6:

CHAPTER 6

TAX RATE SUSPENSION APPEAL

545—6.1(24) Decision appealed. A city may appeal a tax rate suspension decision by the director of the department to the city finance committee. The appeal is to be submitted in writing no later than February 1 to the committee at the committee’s mailing address.

This rule is intended to implement Iowa Code section 24.48.

    ITEM 2.  Rescind and reserve 545—Chapter 10.