COMPILED CODE - Iowa Legislature - State of Iowa

279
Tit. XIII, Ch. 32. TAXATION. § 4038.
98 or plants, which limits shall be fixed by the council each year before
99 making the levy.
100 11. Cemetery tax. A tax, not -exceeding one mill on the dollar
101 of the assessed valuation of the property within the corporate limits,
102 for the care, preservation and adornment of any cemetery owned or
103 controlled by the city, or any private or incorporated cemetery asso-
104 ciation utilized by the citizens of said city or town; and the said tax
105 may be so expended for the support and maintenance of any such
106 cemetery after the same has been abandoned and is no longer used
107 for the purpose of interring the dead.
108 County boundary lines shall not be a barrier in this state in the
109 application and use of money derived from taxation imposed by cities
110 or towns for the maintenance and support of cemeteries as now pro-
Ill vided by law, providing, however, that such cemetery is located not
112 to exceed one mile from the corporate limits or boundary line of the
113 city or town in which the tax is raised, and provided further, that
114 such city or town utilizes such cemetery for burial purposes.
115 12. Subdivisions one, five, six, seven, eight, nine, ten, eleven and
116 fifteen extended to incorporated towns, and proceedings legalized.
117 The provisions of subdivisions one, five, six, seven, eight, nine, ten,
118 eleven and fifteen of this section are extended to incorporated towns,
119 and all proceedings of incorporated towns had under the assumption
120 that the said provisions were applicable to said incorporated towns
121 are hereby legalized and confirmed, and said proceedings shall be in
122 law held to be valid to the same extent as if the said subdivisions of
123 this section included incorporated towns by the specific terms thereof.
124 The tax authorized by paragraph eleven hereof may as to towns ex-
125 ceed one-half of one mill, but shall in no case exceed three mills on
126 the dollar.
127 13. Transfer of funds—conditions. Cities and towns having a
128 population of eight thousand eight hundred or less may make either
129 temporary or permanent transfers from one fund to another by reso-
130 lution concurred in by unanimous vote of the council ; provided that
131 the funds herein referred to shall be those provided for in subdi-
132 visions one, two, three, five, six, seven, and eight of this section ; and
133 provided said transfer and resolution are approved by the judge of
134 the district court of the county in which the city or town is situated,
135 after a hearing had on a day to be by him fixed for the hearing of the
136 same, after the publication in one or more newspapers published in
137 said city or town or circulating therein five days or more prior to
138 such hearing, which notice shall be addressed generally to the tax-
139 payers of said city or town and shall recite the substance of the
140 proposed transfer, the amount thereof and the time when objections
141 to such transfer will be heard. Proof of publication shall be made
142 as in case of original notices and the order of said judge shall be
143 indorsed on the original resolution and entered of record in the
144 minute book as a part of said resolution. Provided that in no case
145 shall such transfer of funds be made where, as a result of such trans-
146 fer, there would be a greater sum credited to any one fund than
147 would be placed in such fund by the levy of the maximum number of
148 mills, as provided for by statute.
149 Whenever there shall be in the treasury of any city or town any
150 money in any judgment fund which was levied by the said city or
151 town or any other authority under and by virtue of any order, judg-