Section 67.618

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

Chapter 67

Effective - 28 Aug 2026, see footnote   

  67.618.  Special assessments against real property — petition, form — rates — added to real estate tax bill — special fund — sales and use tax, ballot. — 1.  The commission may levy by resolution one or more special assessments against real property within the boundaries of the convention district upon receipt of and in accordance with a petition signed by:

  (1)  Owners of real property collectively owning more than fifty percent by assessed value of real property within the boundaries of the convention district; and

  (2)  More than fifty percent per capita of the owners of all real property within the boundaries of the convention district.

  2.  The special assessment petition shall be in substantially the following form:

The commission shall be authorized to levy special assessments against real property within the convention district (the "District") for the purpose of providing revenue for maintenance, construction, reconstruction, operations, rehabilitation, installations, and financing of improvements located within the District and entering into one or more contracts related thereto for any of the foregoing or any other necessary or desirable improvement to be made within such District, such special assessments to be levied against each tract, lot, or parcel of real property listed below within the District which receives special benefit as a result of such use of the assessment, the cost of which shall be allocated by [insert method of allocation, which shall be any reasonable method including, but not limited to, the imposition of an assessment upon the gross revenue generated from charges for tickets, passes, entrance fees, admission fees, or other similar charges or impositions permitting the attendance of events within the District, as allocated and imposed on a reasonable basis],  with such special assessment to be in the maximum amount of [insert unit of measurement, which may include but not be limited to, basing such measurement on gross revenues generated from charges for tickets, passes, entrance fees, admission tickets, or similar charges].  Such authorization to levy the special assessment shall expire on [insert date].  The tracts of land located in the District which will receive special benefits from such services, projects, or improvements are [insert list of properties by common addresses and legal descriptions].

  3.  The method for allocating such special assessments shall be set forth in the petition and may be any reasonable method which results in imposing assessments upon real property benefited in relation to the benefit conferred upon each respective tract, lot, or parcel of real property and the cost to provide such benefit.  The commission may establish different classes, based on classification of real property or any other reasonable basis, within the district for purposes of special assessments.  The levy rate for special assessments may vary for each class or subclass.

  4.  By resolution, the commission may levy a special assessment rate lower than the rate ceiling set forth in the petition authorizing the special assessment and may increase such lowered special assessment rate to a level not exceeding the special assessment rate ceiling set forth in the petition without further approval of the real property owners.

  5.  Each special assessment that is due and owing shall constitute a perpetual lien against each tract, lot, or parcel of property from which it is derived.  Such lien may be foreclosed in the same manner as any other special assessment lien as provided in section 88.861.  Notwithstanding the provisions of this subsection and section 67.1541 to the contrary, the county collector may, upon certification by the commission, add each special assessment to the annual real estate tax bill for the property and collect the assessment in the same manner the collector uses for real estate taxes.  Any special assessment remaining unpaid on the first day of January annually is delinquent and enforcement of collection of the delinquent bill by the county collector shall be governed by the laws concerning delinquent and back taxes.  The lien may be foreclosed in the same manner as a tax upon real property by land sale under chapter 140 or, if applicable to that county, chapter 141.

  6.  A separate fund or account shall be created by the commission for each special assessment levied and each fund or account shall be identifiable by a suitable title.  The proceeds of such assessment shall be credited to such fund or account.  Such fund or account shall be used solely to pay the costs incurred in undertaking the specified service project.

  7.  Upon completion of the service or project or both as set forth in the petition, the balance remaining in the fund or account established for such service or project or both shall be returned or credited against the amount of the original assessment of each parcel of property pro rata based on the method of assessment of such special assessment.

  8.  Any funds in a fund or account created under this section that are not needed for current expenditures may be invested by the commission in accordance with applicable laws relating to the investment of funds of the city in which the convention district is located.

  9.  The authority of the district to levy special assessments shall be independent of the limitations and authorities of the municipality in which it is located; specifically, the provisions of section 88.812 shall not apply to the commission.

  10.  In addition to the sales tax authorized in subsection 2 of section 67.619, the commission may impose by resolution a convention district sales and use tax on all retail sales made in such district that are subject to taxation under sections 144.010 to 144.525, except sales of motor vehicles, trailers, boats or outboard motors, and sales to or by public utilities and providers of communications, cable, or video services.  Any sales and use tax imposed under this section may be imposed in increments of one-eighth of one percent, up to a maximum of two percent.  Such convention district sales and use tax may be imposed for the purposes designated by the commissioners of the commission in the convention district's ballot of submission to its qualified voters, except that no resolution adopted under this section shall become effective unless the commission submits to the qualified voters of the convention district, by mail-in ballot, a proposal to authorize a sales and use tax under this section.  If a majority of the votes cast by the qualified voters on the proposed sales tax are in favor of the sales tax, the resolution is adopted.  If a majority of the votes cast by the qualified voters are opposed to the sales tax, the resolution is void.

  11.  The ballot for the sales and use tax contemplated in subsection 10 of this section shall be in substantially the following form:

Shall the regional convention and visitors commission impose a convention district sales and use tax at the maximum rate of ________ (insert amount) for the purpose of providing revenue for the promotion of regional conventions and tourism and to support the ongoing upkeep, maintenance, and operations of the commission and its facilities, and any other lawful purpose under sections 67.601 to 67.626?
☐ YES	☐ NO
If you are in favor of the question, place an "X" in the box opposite "YES".  If you are opposed to the question, place an "X" in the box opposite "NO".

  12.  Within ten days after the qualified voters have approved the imposition of the sales and use tax, the commission shall, in accordance with section 32.087, notify the director of the department of revenue.  The sales and use tax authorized by this section shall become effective on the first day of the second calendar quarter after the director of the department of revenue receives notice of the adoption of such tax.

  13.  For any sales and use tax imposed under subsection 10 of this section, every retailer shall add such additional tax imposed by the commission to such retailer's sale price, and when so added such tax shall constitute a part of the purchase price, shall be a debt of the purchaser to the retailer until paid, and shall be recoverable at law in the same manner as the purchase price.

  14.  In order to allow retailers to collect and report the sales and use tax authorized by subsection 10 of this section, as well as all other sales and use taxes required by law in the simplest and most efficient manner practicable, the commission may establish appropriate brackets to be used in the district imposing a tax under this section in lieu of the brackets provided in section 144.285.

  15.  The penalties provided in sections 144.010 to 144.525 shall apply to violations of this section.

  16.  Notwithstanding the provisions of chapter 115, an election for the convention district sales and use tax under subsection 10 of this section shall be conducted in accordance with the provisions of this section.

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(L. 2026 H.B. 2934)