The Leon Journal-Reporter - August 14, 2019

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THE NEWSPAPER THAT SERVES ALL DECATUR COUNTY

10 PAGES USPS 310-140

LEON, IOWA 50144, WEDNESDAY, AUGUST 14, 2019P.O. Box 580, 111 NW. 2nd, Leon, IA 50144

E-mail: JRNEWS@GRM.NET VOLUME 90 - NUMBER 28

Understanding the Physical Plant and Equipment Levy The Central Decatur Community School District Board of Directors has determined it necessary to ask district residents to consider a $1.34 Voter-Approved Physical Plant and Equipment Levy (PPEL) as the $2.93 Debt Service Levy expires. When district residents consider the PPEL on September 10, the measure on the ballot will read as follows: Shall the Board of Directors of the Central Decatur Community School District in the County of Decatur, State of Iowa, be authorized for a period of ten (10) years, to levy and impose a voter approved physical plant and equipment tax not to exceed one dollar and thirty-four cents ($1.34) per one thousand dollars ($1,000.00) of assessed valuation of the taxable property within the school district, and be authorized annually, in combination, as determined by the board, to levy a physical plant and equipment property tax upon all the taxable property within the school district commencing with the levy of property taxes for collection in the fiscal year beginning July 1, 2020, and to impose a physical plant and equipment income surtax upon the state individual income tax of each individual income taxpayer resident in the school district on December 31 for each calendar year commencing with the 2020 calendar year, or each year thereafter, (the percent of income surtax not to exceed twenty percent (20%) to be determined by the board each year), to be used for the purposes permitted by Iowa law? As written in the measure, the voter-approved PPEL consists of two sources that will fund the $1.34 levy - income surtax and property tax. Reviewing what each tax is helps clarify the impact of the PPEL. Income surtax is a surtax on the amount of state tax liability and may not exceed 20 percent from all taxing entities. It is NOT a tax on an individual’s income, but rather a percentage of the Iowa income tax they pay the state of Iowa. For example, if a district has a 10 percent income surtax and an individual earns $40,000 annually and owes $200 in state income tax, the district would receive $20 (10 percent times $200) as a result of the income surtax. NOT, for example, 10 percent times their $40,000 income. Income surtax is received a year behind the payment schedule for property taxes. An income surtax would be levied ONLY if an individual owed state income taxes. Income surtax is paid only on individual income taxes, and is not paid on corporate income taxes. The surtax is a method for school districts to spread the taxing burden, especially in those areas that have significant agricultural valuation or have lower property tax valuation and hence higher property tax rates. Income surtaxes instead of property taxes also benefit lower income senior citizens in their homes who would otherwise pay property taxes, but pay little or no income tax since much of their social security income is tax exempt. Income surtaxes also spread the burden, providing a mechanism for apartment dwellers who rent to contribute via income surtax to the school district. An income surtax is assessed on Iowa income taxes based on district of residence. If a person works in Leon, but lives somewhere outside the district boundaries, that individual does not pay Central Decatur School District taxes. They pay school district taxes where they live. The same is true if a person lives in the Central Decatur School District and works in a different school district. The income surtax remains tied to the residential address and the school district associated with that address. Property tax is the second component of the voter approved PPEL. Property tax is primarily a tax on “real property,” which is mostly land, buildings, structures, and other improvements that are constructed on or in the land, attached to the land, or placed upon a foundation. Typical improvements include a building, house or mobile home, fences, and paving. The following six classes of real property are evaluated: ● Residential ● Agricultural ● Multiresidential ● Commercial ● Industrial ● Utilities/railroad [This class is assessed at the state level.] The primary recipients of property taxes levied include: ● K-12 Schools ● Cities ● Counties ● Hospitals ● Assessors ● Townships, and ● Agricultural Extension Districts The two scenarios below illustrate the impact of a voter-approved PPEL on property taxes: ● If a person owns a home with an assessed value of $100,000, the actual taxable value of that home is $56,918 due to the county residential rollback established at 56.9180%. This school year, the school district property tax levy has been established at a $17.07 per thousand valuation, meaning $971.59 would be levied in school district property taxes. With the Debt Service Levy expiring and the passage of a voted PPEL, the school district property tax levy would be $881.09, or a person would see a decrease of (continued on page 10)

New Floor Design for CD Gym When students arrive for school next Friday, they will begin to see the new design on the high school gym floor unfold. The above articst conception photo shows a new light wood, tri-tone design with the CD logo fashioned at center court. The free throw lanes will be done in a dark red stain, with lighter stains moving outward. Phillips Floors out of Indianola will be handling the project and were scheduled to start Tuesday. According to Zach Clark, Activities Director, the sanding and painting takes a week or so and then it will have to sit for two weeks. Therefore, the gym will be closed until approximately September 2. Clark went on to indicate that he believes the floor was last re-done for the 2005-2006 school year. The design of the floor has changed a few times since the school was built in 1983.

Head to Grand River this Weekend for Two Days of Rodeo Action It’s Grand River Rodeo time! The 38th annual Grand River Lion’s Club Championship Rodeo will be held this Friday and Saturday, August 16 and 17 at 8:00 p.m. each night. The rodeo ground is located ½ mile west and ½ mile south of Grand River. The twoday event will feature 9 championship events that include: Bareback Riding, Calf Roping, Saddle Bronc Riding, Barrel Racing, Steer

Wrestling, Team Roping, Brahma Bull Riding, Over 40 Calf Roping, and Break-Away Roping. The stock contractor for the event is Grand River Rodeo Company. Admission to the event is $8 for adults, kids ages 5-12 is $4, and under age 5 is free. Advance tickets are still available for $6 and $3, respectively, and are available at Great Western Bank in Leon, Farmers Bank of Northern Missouri in Leon,

BTC Bank in Lamoni, and City State Bank in Mt. Ayr. Both nights of the rodeo will feature Steer Riding, Muttin Bustin (ages 7 and under) and a Chicken Chase for ages 5-10. Following the rodeo each night will be the sounds of DJ Shining Star Shellie Adams. Enjoy some good ole family fun time at the Grand River Rodeo. Reminder: The road (R-15) coming into Grand River from the north is closed. There is a detour, but taking a different route might be the best option.

AK Garage Opens - A Dream that Became a Reality

Church of Christ All Day Meeting

Church of Christ all day meeting to be held on Saturday, August 17, at the Davis City Community Center, beginning at 10:00 a.m, featuring Brad Harrub, Ph. D. The theme is “Is Your Family on the Boat or are They Drowning in the Flood?” Lunch will be provided at noon. Friday a bonfire will be held with singing and devotions will be at the church building. Sunday Services will be held at the church building with a Bible Class beginning at 10:00 a.m., Worship at 11:00 a.m., a potluck lunch at noon followed by another Worship at 1:30 p.m. Refer to ad.

Parking Lot Sale

Loving Chapel United Methdoist Church in Leon is hostAK Garage is the tire business, open no strangers to the ing their annual parknew place in town. As of Monday through Fri- community of Leon. ing lot/basement sale July 11, Alan and Katie day from 8:00 a.m. - 5:00 They have been raising on Saturday, August Jensen have been the p.m. and Saturdays by their family here and 24, from 7:00 a.m. - 1:00 new proud owners of appointment. They can are the proud parents p.m. FREE WILL doAK Garage, located at be reached at 641-446- of a daughter Lexi, age nation. 303 NW Church Street 6628 or akgarage6628@ 14 and a son Austin, age 12. Alan also is the in Leon (previously gmail.com. The Jensens also son of Tom and Connie Notice Pierson Automotive). The couple purchased want to be sure to Jensen of Leon and is The Leon Journalthe building from Bran- get the word out that a 2002 Central Decatur Reporter is not a drop AK Garage is a fam- graduate. The family off point for UPS packdon Pierson. owned/operated has been involved in ages, nor does it have a Alan has 20 years ily of mechanical experi- business here to ser- the community in vari- Facebook page. ence as well as years of vice your mechanical ous activites, including Apparently, Google as volunteers for the has somehow tied the racing/mechanic back- needs. “This is a dream Leon Rodeo. ground. Alan previnewspaper address to A Grand Opening is a UPS drop off point. ously drove a semi for J becoming a reality,” Bar G Trucking out of stated Alan. “I have scheduled for Septem- If you search for a UPS wanted a shop for some ber 27, so watch The drop off point on the inMercer, Missouri. Leon Journal-Reporter ternet, sure enough the AK Garage is a full time.” Alan and Katie are for additional details. service mechanic and Leon Journal-Reporter is listed. This is not the case and it seems we are unable to remove this. With regards to the Facebook page, after several callers said they got the phone number for the office on this site, we searched and sure enough a Facebook page under the Leon Journal-Reporter heading popped up. However, the staff at the newspaper did not create this, nor authorize this. Besides, there is incorrect information listed, one being the phone number and another is the address. So do not believe all what you see on the Internet. Thank you, Corey Alan and Katie Jensen are the new owners of AK Garage - Tire and Auto, located at 303 NW Church Street in Leon.


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