Page 2 of 6
Text from the PDF text layer; check the PDF for anything that matters. RESOLUTION NO. 2023-
042
A RESOLUTION RELATING TO CALLING A SPECIAL ELECTION ON THE
PROPOSAL TO IMPOSE OF A LOCAL OPTION SALES TAX
local
WHEREAS, Chapter 423B of the Code of Iowa provides for the imposition of a 1%
of the qualified electors at special election; and
option sales tax ( the " LOST") upon approval a
WHEREAS, Section 423B.1(
4)(
2)
b)( of the Code of Iowa provides that the question of the
situated
imposition of the LOST shall be submitted to the registered voters of an incorporated city
in a " qualified county" upon passage of a motion by the city council and submittal of such motion
to the county commissioner of elections; and
WHEREAS, the City of Tiffin, Iowa ( the " City")is situated in Johnson County, Iowa ( the
County") which is a " qualified county" under Chapter 423B; and
WHEREAS, the City Council of the City intends that the proposal to impose the LOST be
submitted to the voters in the City at a special election to be held on September 12, 2023; and
WHEREAS, this resolution has been prepared to allow the City Council to call the election
on the imposition of the LOST, to set for the intended ballot proposition for such election ( including
the purposes for which the LOST revenues will be used) and to make provision for the timely filing
of this Resolution with the County Commissioner of Elections in satisfaction of the requirements of
Section 423B.
2)
b)(
4)(
1( of the Code of Iowa;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tiffin, Iowa:
Section 1. The Johnson County Board hereby requested to set
of Supervisors is
of presenting
September 12, 2023 as the date for a special election within the City, for the purpose
to the registered voters of the City the question of the imposition of a one -cent local option sales
and services tax, such tax to take effect on January 1, 2024.
Section 2. 1 of the Code of Iowa, the City Council
In accordance with Section 423B.
that the ballot state that ( i)
proposition of the proceeds of the tax shall be used
50%
hereby requests
for any lawful purpose including, but not limited to, public safety, including fire, law enforcement,
and economic
emergency medical services, parks and recreation, public infrastructure,
and ( 50% for tax relief. A form of the ballot proposition is attached hereto
development; ii) property
as " Exhibit A."
with the
Section 3. City Clerk is hereby directed to file a copy of this resolution
The
Johnson County Auditor, as well as with the Johnson County Board of Supervisors.
Section 4. County Commissioner of Elections is hereby authorized and directed to
The
cause notice of the ballot proposition, in substantially the form set forth as Exhibit
B hereto, to be
in the City, such notice to be published not
published in a legal newspaper of general circulation
less than sixty days prior to the date of the election.
3
6570\
5916-
4891-
Sources
- laserfiche: Resolutions-2023-042 (Resolutions-2023-042.pdf) — where it was found ↗ first seen Oct 12, 2026
Data last updated October 15, 2026. Built from the archive's documents; see how the data is built.