2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 312 - ROAD USE TAX FUND
312.3 - APPORTIONMENT TO COUNTIES AND CITIES.

        312.3  APPORTIONMENT TO COUNTIES AND CITIES.
         The treasurer of state shall, on the first day of each month:
         1.  For the fiscal year ending June 30, 2006, apportion among the
      counties the road use tax funds credited to the secondary road fund
      by using the allocation method contained in section 312.3, subsection
      1, Code 2005.  For subsequent fiscal years, apportion among the
      counties the road use tax funds credited to the secondary road fund
      by using the distribution methodology adopted pursuant to section
      312.3C.
         2. a.  Apportion among the cities of the state, in the ratio
      which the population of each city, as shown by the latest available
      federal census, bears to the total population of all such cities in
      the state, the percentage of the road use tax funds which is credited
      to the street construction fund of the cities, and shall remit to the
      city clerk of each such city the amount so apportioned to such city.
      A city may have one special federal census taken each decade, and the
      population figure thus obtained shall be used in apportioning amounts
      under this subsection beginning the calendar year following the year
      in which the special census is certified by the secretary of state.
         b.  The apportionment of moneys from the street construction
      fund of the cities to a city with a farm-to-market extension under
      county jurisdiction pursuant to section 306.4 shall be reduced in the
      proportion which the share of mileage of the farm-to-market extension
      bears to the total mileage of streets within the city.  The amount of
      moneys by which the apportionment to the city is reduced shall be
      transferred to the secondary road fund of the respective county, to
      be used only for the maintenance or construction of roads under the
      county's jurisdiction, and all interest and earnings on the moneys
      transferred shall remain in the secondary road fund of the county, to
      be used for the same purposes.
         c.  The apportionment of moneys from the transfer of
      jurisdiction fund pursuant to section 313.4, subsection 6, paragraph
      "b", subparagraph (1), to a city with a street under county
      jurisdiction pursuant to section 306.4, subsection 3, shall be
      transferred to the secondary road fund of the respective county.
         3.  In any case where a city has been incorporated since the
      latest available federal census the mayor and council shall certify
      to the state treasurer the actual population of such incorporated
      city as of the date of incorporation and its apportionment of funds
      under this section shall be based upon such certification until the
      next federal census enumeration.  Any community which has dissolved
      its corporation shall not receive any apportionment of funds under
      this certificate for any period after said corporation has been
      dissolved.
         4.  In any case where a city has annexed any territory since the
      last available federal census or special federal census, the mayor
      and council shall certify to the treasurer of state the actual
      population of such annexed territory as determined by the last
      certified federal census of said territory and the apportionment of
      funds under this section shall be based upon the population of said
      city as modified by the certification of the population of the
      annexed territory until the next federal or special federal census
      enumeration.
         5.  In any case where two or more cities have consolidated, the
      apportionment of funds under this section shall be based upon the
      population of the city resulting from said consolidation and shall be
      determined by combining the population of all cities involved in the
      consolidation as determined by the last available federal or special
      federal census enumeration for said consolidating city.  

         Section History: Early Form

         [C50, § 308A.3; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 312.3;
      81 Acts, 2nd Ex, ch 2, § 3] 

         Section History: Recent Form

         84 Acts, ch 1219, § 18; 90 Acts, ch 1267, § 31; 91 Acts, ch 258, §
      44; 92 Acts, ch 1100, § 3; 92 Acts, ch 1238, § 27, 46; 94 Acts, ch
      1023, §103; 2002 Acts, ch 1063, §9, 16; 2003 Acts, ch 144, §6; 2005
      Acts, ch 142, §2
         Referred to in § 312.2, 312.3A, 312.3B, 312.8, 312A.3
         See § 310.1