HomeMy WebLinkAbout2012-07-05 Info Packet= 1
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CITY COUNCIL INFORMATION PACKET
CITY OF IOWA CITY
www.icgov.org July 5, 2012
IN Council Tentative Meeting Schedule
JULY 10 CITY CONFERENCE BOARD - 5:00 PM
IP2 City Conference Board — agenda materials
JULY 10 SPECIAL FORMAL & WORK SESSION - 5:15 PM
IP3 Work Session Agenda
IN Memo from Director of Finance: Local Option Sales Tax (LOST) [Local Option Sales Tax
Reimposition distributed at 7/10 Council meeting]
IPS Information regarding parking spaces for cafe /platform
IP6 Pending Work Session Topics
IP7 Memo from City Clerk: Proposed Meeting Schedule, September through December, 2012
MISCELLANEOUS
IP8 Memo from Parks & Recreation Director: Butler Bridge Ribbon - Cutting
I139 Criminal Justice Coordinating Committee Minutes — May 2, 2012
ME ��
. &
CITY OF IOWA CITY
www.icgov.org
CITY COUNCIL INFORMATION PACKET
IN Council UT Meeting Schedule
JOLY 10 CITY CONFERENCE
IP2 City Conference Bo*d — agenda materials
JULY 10 SPECIAL FORMAL &
IP3 Work Session Agenda \
IN Memo from Director of Finance: U
IP5 Information regarding parking s
IP6 Pending Work Session Topics
IP7 Memo from City Clerk: Proposed
July 5, 2012
- 5:00 PM
SESSION - 5:15 PM
I Optio Sales Tax (LOST)
.es fo cafe /platform
Schedule, September through December, 2012
MISCELLANE
IP8 Memo from Parks & Recreation irector: Butler Bridge ibbon -Cul
IP9 Criminal Justice Coordina ' g Committee Minutes — May , 2012
—Uzr-fr--
City Council Tentative Meeting Schedule.,
. July 5, 2012
CITY OF IOWA CITY
Date
Time Meeting
Subject to change
Location
Tuesday, July 10, 2012 5:00 PM City Conference Board Meeting Emma J. Harvat Hall
Tuesday, July 10, 2012 5:15 PM Spec. Formal & Work Session Meeting Emma J. Harvat Hall
Tuesday, July 10, 2012 7:OO13M Regular Formal Meeting Emma J. Harvat Hall
Tuesday, July 31, 2012 5:00 PM Work Session Meeting Emma J. Harvat Hall
Tuesday, July 31, 2012 7:OO13M Regular Formal Meeting Emma J. Harvat Hall
Tuesday, August 21, 2012 5:00 PM Work Session Meeting Emma J. Harvat Hall
Tuesday, August 21, 2012 7:OO13M Regular Formal Meeting Emma J. Harvat Hall
IP2
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IOWA CITY ASSESSOR
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July 3; 2012
Dear Conference Board Member:
A meeting of the Iowa City Conference Board will be hell on Tuesday, July 10, 2012
at 5:00 P.M. at the Iowa City City HaU.
Attached for your review before the meeting are:
1. The Agenda,
2. A copy ofthe March 6,2012 minutes.
3. The FY 2012 -13 Iowa City Assessor's Budget.
4. The newlowa City Assessor's Office Employee Handbook.
5. The Iowa City Assessor's Job Description.
A June meetingwas originally scheduled at the assesBWs budVt hearingin February
fora performance review of the assessor. subsequently, the Iowa Legislature passed a
bill that makes a July meetugnecessaM so this meeting will serve both purposes.
The Assessor Evaluation Committee of the Conference Hoard will report its findings;
and a job description and an employee manual will be presented for your approval.
IRF 524, which made changes to the assessor's budget, goes into effect on July 1.
Within ten days following the effective date of the bill (thereforeJuly 10) the
Conference Hoard is required to transfer any Amdbalance that was in the !Special
Appraiser's Fund at the beginning of FYI 3 into the Assessment Expense Fund.
If you have any questims about either of those items please feet free to phone me at the
office at 356 -6066 or at my home at 689-2661.
Sincerely,
Dennis Baaldr dge
Iowa City Assessor
Dennis Baldridge
Iowa City Assessor
913 S. Dubuque Street
Iowa City, IA 52240
Phone: 319 - 356 -6066
IOWA CITY ASSESSOR'S CONFERENCE BOARD
/TC]A117_1
JULY 10, 2012
The Iowa City Conference Board will meet at 5:00 P.M. on Tuesday July 10, 2012 at
the Iowa City Civic Center. The purpose of this meeting is to transfer funds within the
Iowa City Assessor's FY 2013 budget and to review the assessor's job performance.
AGENDA:
1. Call meeting to order by the Chairperson.
2. Roll call by taxing body.
3. Act on minutes of March 6, 2012 Conference Board meeting.
4. Motion to transfer fund balance in the Special Appraiser's Fund
to the Assessment Expense Fund.
5. Employee Handbook.
6. Assessor's Job Description.
7. Report and recommendation from Merit Evaluation Committee.
8. Assessor Evaluation: (possible executive session pursuant to
Iowa Code Section 21.5 (1) (i) to evaluate the professional
competency of individuals whose appointment, hiring,
performance, or discharge is being considered...)
9. Other business.
10. Adjournment.
Dennis J. Baldridge
Clerk, Iowa City Conference Board
IOWA CITY ASSESSOR'S CONFERENCE BOARD
AGENDA
JULY 10, 2012
The Iowa City Conf ence Board will meet at 5:00 P.M. on Tuesday J ly 10, 2012 at
the Iowa City Civic Ce ter. The purpose of this meeting is to transfer nds within the
Iowa City Assessor's F 2013 budget and to review the assessor's ' b performance.
I_TelVl7-5
1.
Call meetin to order by the Chair p rson.
2.
Roll call by tax g body.
3.
Act on minutes o March 6 012 Conference Board meeting.
4.
Motion to transfer f nd alance in the Special Appraiser's Fund
to the Assessment ense Fund.
5.
Employee Handb ok.
6.
Assessor's Jo Descripti n.
7.
Assessor aluation: (pos 'ble executive session pursuant to
Iowa Co Section 21.5 (1) ') to evaluate the professional
compe ncy of individuals wh se appointment, hiring,
perfo ance, or discharge is b ing considered...)
8.
O er business. \
9.
Adjournment.
Dennis J. Bal idge
Clerk, Iowa ity Conference Board
IOWA CITY CONFERENCE BOARD
MINUTES
March 6, 2012
City Conference Board: March 6, 2012 at 3:00 P.M. in the Council Chambers at the
Iowa City City Hall, Mayor Matt Hayek presiding.
Iowa City Council Members Present: Champion, Dickens, Dobyns, Hayek, Mims,
and Throgmorton.
Johnson County Supervisors Present: Harney, Rettig, Stutsman and Sullivan.
Iowa City School Board Members Present: Cook and Swisher.
Others Present: Baldridge, Burkle, Comer, Markus, Karr, Dilkes.
Digital Recording: March 6, 2012.
Chair Matt Hayek called the meeting to order and Clerk Baldridge called roll and
stated that a quorum was present.
The County ( Stutsman) moved to accept the minutes of the last Conference Board
meeting, January 31, 2012, the City (Champion) seconded and the motion carried
unanimously.
Chairman Hayek declared the public hearing open. After no comment from the
public, the public hearing was declared closed.
A discussion was held concerning employee evaluations and merit pay increases for
the assessor and for employees of the assessor's office. A committee consisting of
Janelle Rettig from the Johnson County Board of Supervisors, Matt Hayek of the
Iowa City Council and Karla Cook from the Iowa City School Board was appointed
to establish procedures for such evaluations and for merit salary increases. The
committee will report to the full conference board at a meeting to be scheduled before
July 1, 2012.
The County (Harney) moved to accept the proposed budget as published, the City
( Dobyns) seconded and the motion carried unanimously.
The vacancy on the Iowa City Board of Review has been advertised twice since
December 1, 2011 as a good faith effort to comply with gender equity laws and there
was one applicant. It was moved by the City (Mims) to reappoint Ernie Galer to the
Board of Review for a six -year term ending December 31, 2017. The County (Rettig)
seconded and the motion carried unanimously.
It was moved by the Schools (Swisher) to appoint Karla Cook to the Examining
Board for a six -year term ending December 31, 2017. The City (Champion)
seconded and the motion carried unanimously.
There being no further business it was moved by the County (Rettig) and seconded by
the City (Throgmorton) to adjourn at 3:26 P.M. Motion carried unanimously by
voice vote.
Dennis Baldridge
Clerk, Iowa City Conference Board
ITEMIZED BUDGET -ASSESSMENT EXPENSE FUND
14,400
EMPLOYEE EXPENDITURES
FY 2012
FY 2013
INCREASE
SALARIES
Current
Proposed
38,060
CITY ASSESSOR
91,510
93,570
2.25%
FIRST DEPUTY
77,780
79,530
2.25%
SECOND DEPUTY
73,210
74,860
2.25%
REAL ESTATE CLERK
50,150
51,280
2.25%
CLERK/APPRAISER
43,860
44,850
2.26%
CLERKIACCOUNTING
44,890
45,900
2.25%
APPRAISER
46,010
47,050
2.26%
LONGEVITY
3,350
0
- 100.00%
STEP /MERIT /LONGEVITY
0
6,000
20,000
SUBTOTAL
$430,760
$443,040
2.85%
EXTRA PAY PERIOD ADJUSTMENT
$16,440 $0 - 100.00%
EMPLOYEE BENEFITS
14,400
15,000
4.17%
EMPLOYER SHARE: FICA
36,080
36,188
0.30%
EMPLOYER SHARE: IPERS
38,060
41,013
7.76%
HEALTH INSURANCE
109,000
112,300
3.03%
SUBTOTAL
183,610
189,501
3.21%
TOTAL EMPLOYEE COST
$630,340
$632,541
0.35%
OTHER EXPENDITURES
4,200
4,200
0.00%
LEAVE CONTINGENCY
$10,000
$15,000
50.00%
BOARDS
BOARD OF REVIEW
14,400
15,000
4.17%
BOARD OF REVIEW EXPENSES
200
200
0.00%
CONFERENCE BOARD
0
0
400.00%
EXAMINING BOARD
30
30
0.00%
SUBTOTAL
$14,630
$15,230
4.10%
OFFICE EXPENSES
MILEAGE & AUTO
4,500
4,500
0.00%
OFFICE SUPPLIES
3,500
3,500
0.00%
POSTAGE
1,200
6,000
400.00%
TELEPHONE
1,300
1,300
0.00%
PUBLICATIONS & SUBSCRIPTIONS
700
700
0.00%
PRINTING
500
4,000
700.00%
INSURANCE
4,200
4,200
0.00%
EQUIPMENT PURCHASE
3,400
3,400
0.00%
EQUIPMENT MAINTENANCE
200
200
0.00%
UNEMPLOYMENT
2,000
2,000
0.00%
DATA PROCESSING SERVICES
15,000
15,000
0.00%
SOFTWARE MAINTENANCE
20,000
20,000
0.00%
BONDS & WORKER'S COMPENSATION
1,500
1,500
0.00%
AUTO REPLACEMENT
0
0
COMPUTER REPLACEMENT
2,500
2,500
0.00%
SUBTOTAL
$60,500
$68,800
13.72%
PROFESSIONAL EXPENSES
SCHOOLS & CONFERENCES
12,000
12,000
0.00%
DUES
2,000
2,000
0.00%
SUBTOTAL
$14,000
$14,000
0.00%
TECHNICAL SERVICES
LEGAL FEES & EXPERT WITNESSES
52,000
52,000
0.00%
AERIAL PHOTOGRAPHY
0
0
APPRAISAL SERVICE
1,000
1,000
0.00%
SUBTOTAL
$53,000
$53,000
0.00%
TOTAL OTHER EXPENDITURES
$152,130
$166,030
9.14%
TOTAL ASSMT EXPENSE FUND BUDGET $782,470 $798,571 2.06%
UNENCUMBERED BALANCE $101,684 $97,574
TO BE RAISED BY TAXATION $680,786 $700,997 2.97%
ITEMIZED BUDGET - SPECIAL APPRAISERS FUND
EXPENDITURE FY 2012 FY 2013
MAPPING & AERIAL PHOTOGRAPHY 10,300 10,000
CAR REPLACEMENT 3,000 6,000
RE- APPRAISAL FUND 0
APPRAISAL SERVICE 7,878 7,878
COMPUTER REPLACEMENT 0
TOTAL BUDGET $21,178 $23,878
UNENCUMBERED BALANCE $18,570 $15,494
TO BE RAISED BY TAXATION $ 2,608 $8,384
(GRAND TOTAL TO BE RAISED BY TAXATION
MAXIMUM LEVY ALLOWED
MAXIMUM ASSESSMENT EXPENSE FUND 2,961,322,899 X .00027
IPERS & FICA FUNDS
UNEMPLOYMENT COMPENSATION & TORT LIABILITY
MAXIMUM SPECIAL APPRAISERS FUND 2,961,322,899 X .000405
IMAXIMUM ALLOWED WITHOUT STATE APPROVAL
MAXIMUM EMERGENCY FUND
(requires State Appeal Board approval)
2,961,322,899 X.00027
MAXIMUM THAT COULD BE RAISED BY TAXATION FOR FY 2013
$799,557
$76,940
$4,000
$1,199,335
$2,079,832
$762,143
841
FY
PRIOR YEARS LEVIES AND RATES
ASSESSMENT EXPENSE FUND SPECIAL APPRAISERS FUND
AMOUNT LEVIED LEVY RATE AMOUNT LEVIED LEVY RATE
TOTAL LE
1996 -97
319,513
0.2045
17,000
0.01088
0.21538
1997 -98
318,270
0.19946
52,834
0.03311
0.23257
1998 -99
318,699
0.19269
184,357
0.11146
0.30415
1999 -00
341,910
0.19784
352,508
0.20398
0.40182
2000 -01
359,341
0.19823
180,293
0.09946
0.29769
2001 -02
396,829
0.20636
6,442
0.00335
0.20971
2002 -03
403,136
0.20694
4,426
0.00227
0.20921
2003 -04
412,379
0.20818
10,051
0.00507
0.21325
2004 -05
470,398
0.22926
15,728
0.00767
0.23693
2005 -06
472,050
0.22525
25,995
0.01240
0.23765
2006 -07
529,702
0.23164
0
0
0.23164
2007 -08
603,916
0.25868
4,792
0.00205
0.26073
2008 -09
611,955
0.24917
1,540
0.00063
0.24980
2009 -10
600,013
0.23848
0
0
0.23848
2010 -11
621,785
0.23147
8,730
0.00325
0.23472
2011 -12
680,786
0.24538
2,608
0.00094
0.24632
2012 -13
700,997
0.24164
8,384
0.00289
0.24453
-Az= - _-
IOWA CITY
ASSESSOR
Iowa City Assessor's Office Employee Handbook
Johnson County Organizational Chart
_ s
Confe `
e
or Board
Iowa City Assessor's Office Employee Handbook
Johnson County Directory
Ambulance
8:30 -4:30 Mon -Fri
356 -6013
91124 Hour
Emergency
Assessor — County
8:00 -4:00 Mon -Fri
356 -6078
Assessor — Iowa City
8:00 -4:00 Mon -Fri
356 -6066
Attorney
8:00 -5:00 Mon -Fri
339 -6100
Auditor/Elections
8:00 -6:00 Mon -Fri
356 -6004
Board of Supervisors
8:00 -4:30 Mon -Fri
356 -6000
Conservation
8:00 -4:00 Mon -Fri
645 -2315
Emergency
Management
& Homeland Security
9:00 -5:00 Mon -Fri
356 -6028
Human Resources
8:00 -5:00 Mon -Fri
356 -6003
Information Technology
7:00 -4:30 Mon -Fri
356 -6080
Medical Examiner
24 hours
887 -8822
Mental Health/
Disability Services
8:00 -4:30 Mon -Fri
339 -6169
Physical Plant
7:00 -4:00 Mon -Fri
356 -6073
Planning & Zoning
8:00 -4:30 Mon -Fri
356 -6083
Public Health
8:00 -4:30 Mon -Fri
356 -6040
Recorder
8:00 -4:00 Mon -Fri
356 -6093
SEATS
7:00 -4:00 Mon -Fri
339 -6128
Secondary Roads
7:30 -4:00 Mon -Fri
356 -6046
Sheriff
8:00 -5:00 Mon -Fri
356 -6020
91124 Hour Emergency
Social Services
8:00 -4:30 Mon -Fri
356 -6090
Treasurer
7:45 -5:30 Mon -Fri
Motor Vehicle 356-
6091
Tax Division 356 -6087
Veterans Affairs
8:00 -4:30 Mon -Fri
356 -6049
City of Iowa City
410 E Washington St
356 -5000
*See City of Iowa City
Directory for specific People or
Offices. (next page)
Miscellaneous Numbers:
Clerk of Court — 356 -6060
City Water — 356 -5066
Juvenile Court — 356 -6076
1 1
Chrs W'einard (SAM to 3PM)
Jesse Wssler (3PM to 5PM)
IM 111M, RITRRTM,��
CITY MANAGER'S OFFICE
City Manager - MARKUS, TOM._.___..__. 5010
Asst to the City Mgr. - FRUIR Dear ...... 5013
Admin. Asst. - BENTLEY, Adam ._.. ----- 5970
CABLE TV
Cable TV Main Switchboard ......... ..._._.......5046
Cable Admp- HARDY, Bob .._. - ...__...... 7
Media Prod. Seri COOrtl.- COL�IAAN,Ty' 54
Comm. Tern. - CRAWLEY KENn_ _ _p4S
........5
Gov. Programmer- NIXON, Jerry .............. 5458
b ----- _....- 5022
._....__._... 5014
....... 5015
Kann._... W25
Cy - -- -------- - Wx
.......... 3566021
Cory Atbnwy - DILKES,
_. 5030
Admin. Secy.- THORNTON KatNNn.._..
1 "Asst. CiryAtry. - HOIEG�I( Sarah
5030
...._ 5030
Aset Clly Atry. -DULEK Sue._._-- `-.--•
8070
AsstCity AEy-- GOERS,Enc......_..._..__
5030
Asst Chy Atq - OREENWOOPHEKTOEN.
$nor 5020
Legal Assistarn - McCWISTY, Mary _.
- -_ 5032
City Clerk- KARRManan__....._._......._..
W41
Deputy - VOPARIL. Juke...._ .....................
5040
Lkenee Specialist- FORT, SonOrM._-----
5042
Admn Secy. - TUTTLE, KeNe..-----------
. W43
Police Citizens Review Board - .__ -------
541
Finance Director-O'MALLEY, Kevin........
W53
Admin. Sec/. - AMBROSE. CLynndiih............
5050
rk- WEINARD, Cnnstre-
5079
Buo9el Analyst MANSFIELD, Deb- ......
5051
Occupaton3l Safety Sp- -BUSER Mike...
5427
Intem. Risk Mgmt _- ............. ........ .......
5428
In uim, Fm. Adm ................._.._...— ..._......_.....2267
5071
ACCOUNTING
5123
PC Technician - GARC Tam ... .___....._ 5054
Network Analyst- HANSEN, TreM.__.._.. 5433
Web Developer- EWERS. Mad ................. 5435
Iowa City Assessor's Office Employee Handbook
. NIICHEL- REGWOOD, Mary_.
5078
BY, Jule _.__ - ..... ........
5076
rk- WEINARD, Cnnstre-
5079
M - VANATTER Theresa..
5075
Islon - 3565066 (main
fl
k Mgr. - MILLER, Melissa-
5065
-COVER Brian ... .... ._.....
5071
Supervisor- McMAHON. Shahan ........... 5058
Sr. Specialist - DeMEULENAERE. Jodi ........ 5081
Specialist - PRICE. Tyna ___....._..__.... 5059
ADMINISTRATION ..... ...................._ ..........
5110
Director- MORAN. Mike._ ... ___ .... .....
5104
Admin . Secy. - NEUMANN, Tammy........
5210
CITY HALL MAINTENANCE ............. ........
5113
Oakland Cemetery-0EATSCH.. Bob.._......
5105
HOUSING AUTHORITY.... Front DNk 556 -5100
-Admin - RACKIS, Steve .._..__....887fi065
ce Maruper- STROUD, vsQna... 887 -6060
FSS Coordinator- ABBOUD, May..... 887 -6061
Asst- FKINNI.aiEtwmse 88 -6065
Asst - KINNISON, Derase 887-6066
ASSt- JOSEPH Lucy....... 8876067
Asst - KRAMEk Joan...... 887-6068
. Coord- Mad(AY, Patricia._ 887-6069
`md - V." G ".& AR7 -M7n
Map Switchboard 110AMt- CbslrgL_..___... 5200
Director- CRAIG, Stuart 5241
). 5234Inorth)
_.__...__ 5250
._.____. 5244
Fj3
Asst. Transp. Planner - RALSTON, Kart...
5253
Lector- H Y. UiDW ................
... 5121
Code EMorcemt Asst. - REAM, Jam........
512D
Unshoveled Sidewalks lawmated) ..... .......
5152
BUILDING INSPECTION
. 5237
Sr. Budding Inspector - HENNES, Tirn_.....
5122
Building Inspector - GOERDT, Terry .........
5124
Building Inspector - BRUMM, Loren..........
5123
Building Inspector - CAMPBELL, David.....
5125
Building Inspecrw- OLSON, Ryan........,...
5136
Plumb rtg
Inspector- OSVALD, Bernie......
5126
Electrical
Inspector- MARLING, Mike ......
$127
Develop.
Reg Spec.- TALLMYN, AM .........
5132
DMIM Reg Spec - MURPHY, Shane ____
5119
HOUSING INSPECTION
Sr Hsg- Inspector - LAVERMAN, Stan......
$135
Housing Asst. - DUNLAP, Sue ..................
$130
Hlaaeg krsp- Asst. - SIDERS, Jim Ven....
. 5129
Inspector- ANDERSON, Art ....... .._..........
5131
Inspector- SHAVER Bob- ............. _........
5134
Inspector- HERMAN, Ron .........................
5133
Inspector - MURPHY. Slane ............ .----------
5119
HOUSING AUTHORITY.... Front DNk 556 -5100
-Admin - RACKIS, Steve .._..__....887fi065
ce Maruper- STROUD, vsQna... 887 -6060
FSS Coordinator- ABBOUD, May..... 887 -6061
Asst- FKINNI.aiEtwmse 88 -6065
Asst - KINNISON, Derase 887-6066
ASSt- JOSEPH Lucy....... 8876067
Asst - KRAMEk Joan...... 887-6068
. Coord- Mad(AY, Patricia._ 887-6069
`md - V." G ".& AR7 -M7n
Map Switchboard 110AMt- CbslrgL_..___... 5200
Director- CRAIG, Stuart 5241
). 5234Inorth)
_.__...__ 5250
._.____. 5244
Fj3
Asst. Transp. Planner - RALSTON, Kart...
5253
Asst Transp, Pannier - ACKERSON, Kns..5247
TranMC Erg. Plan. - NAGLE -GAMM, Damn...
5254
NEIGHBORHOOD SERVICES
Planner- BOLLINGER, Marcia ........- ._------
. 5237
URBAN PLANNING
Sr Planner- MIKLO, Bob _._......__._.......
5240
Planner- WALZ, Sarah ...............__.........5239
Planner- HOWARD, Karen........_....--- - - - -
-- 5251
ADMINISTRATIVE
Water Emergency Call ................ .... . 356.5168
Chief - HARGADINE, Sam
5271
Adman. Secy.- WHITE, Linda (7 -4).___._.
5270
Reid Ope. -Cap[. WYSS, Rick 17- 3).......
5272
Admin. Serv. -Capt STEFFEN, Jun (7.3).
5140
TraininglAccreditation -SQL KELSAY (7.3)5286
Cnme PrevenlimSubetatm- BAILEY, Jorey..
Systems Analyst -BAKE Jim (83) _...5131
$E Sae Substeeon -Oscars Desk ....... ..__.._.._
ROUTINE BUSiCSO- StatioMtlsters.....
5275
INVESTIGATIONS
PIxarv;ResearcRSg1- D.SROTFERTON
Lieutenant -HART, Doug (7- 3PM).. ..... ._.
5280
Sgt. GAARDE- ScM (7PM- 3AM)...........
52U
BAILEY, Kevin (1`U-SA 10AM-6PM) ... .....
5450
FINK Jell (1PM- 9PM)__ .......... _........
5283
GASS, Robert (TAM -3PM) ....... _.......
5291
GONZALEZ. Davy (7A1W3PM)..._._._...
5282
HARTMAN, Bob (SAM4PM) .... _..........
5451
PATROL
Water Emergency Call ................ .... . 356.5168
Watch Commander ... _...._.._......... ... .... ...
5275
7AM,W LL CAAL'BBL Sgk De415COM
5142
3.11 PM: D. HEICK Sgt. LALLA -DROLL
5644
71 PM -7AK A M. EROTHERTON. Sgt. AKERS.
&4TCHELLEF
Sr. Civil Engineer -BOELK Brian .......
Cnme PrevenlimSubetatm- BAILEY, Jorey..
. 5273
$E Sae Substeeon -Oscars Desk ....... ..__.._.._
$274
RECORDS
Civil Engitser -RAVEL Jason ...................
PIxarv;ResearcRSg1- D.SROTFERTON
5293
ENderce- HARPoS, Dare............_..._......
54,113
Records Manager - FARNSWORTH, Jo...
528E
Sr. Records CWk - PASSAVANT, Becky..
5117
Sr. Records Clerk - SCHROEDER, Lon. _.5480
ROW Tech - PROTASKEY, Jim . ........... -
Records Ckuk -MAYER Windy....__..._..
5116
Records Clerk- DAM, Jennifer .
5287
ANIMAL SERVICES DIVISION
Inspector - DYKSTRA, Rob ._...__..._.....
SWY.- GOODMAN, Mena
5295
trrtemal Cat..__....._.__..._.._.. _...._._.._._
5297
Outside Cat.... ___..____..._ _ .._._- 3566295
EQUIPMENT DIVISION
Director - FOSSE. Richard .___..______ 5141
Project Coordinator- SANDBERG, Km.... . 5139
Public beolEd- Coved- SWEETING. Carol 5164
ENGINEERING DIVISION .._ ................._....5140
Water Emergency Call ................ .... . 356.5168
City Engneer- KNOCHE, Ron_..........__
5138
Asst City Engineer- GANNON, Dennis _.
5142
Arel teCtural Services- MORRIS, Kume....
5644
Sr. Civil Engineer - SCOTT, Dan ...
$161
Sr. Civil Engineer -BOELK Brian .......
5437
Civil Engineer- SLATTERY. Josh .............
5149
Sr. Gvll ErgiNw- PANGS, Dare_.._...__.
5145
Civil Engitser -RAVEL Jason ...................
5410
Sr. Erg. Twit- MEREDITH. Barb....._.._..
5146
Gmphim Tech- IRELAN. Kay- ..._ ..... .....
54M
Sp. Pro]. Admit -CLARK Bell ...... ..........
5436
Sp. Prof. A&rit -CLOW, Melissa _ .......
..5413
ROW Tech - PROTASKEY, Jim . ........... -
5438
Survey Parry Chief - HICKS, Jeff- ........
. 5108
Sr. Inspecor- DECKER, Rob ..............
5409
Inspector - DYKSTRA, Rob ._...__..._.....
5147
Inspector - BYERLY, Ty..... - - -- _...._......5148
Ergbteenng Interne _ . _...__ ---- ---- __...
5413
EQUIPMENT DIVISION
Superintendent- HANSEN, Tpn.._._......_
5197
Shop Superv.- SA'ARTZEtOMBERDaren.
5193
General Equipment Shop..._...-- ...........
5195
Part -STONER, Ron ..._.._._.._.__._.....
5196
Equipment Clerk.. .......... ......_....................5191
Iowa City Assessor's rice Employee Handbook
Buyer I - SINNOTT, Pam .......................... 5103
Trna Infrvnierinn A.Z.
Fla:?3ifliul :TT;1r441NWIC .y7MFif46111'!
WATER DMSION__.__.._.356.5160
Water Emergency Call ................ .... . 356.5168
Superintendent- MORENO, Ed .................
5162
ASSt. Supt, - SLUTTS, Kevin ..................
5169
Serves 0eWt4rwrt-MOSS, Jude ----------
_ 5163
Water Services Clack- ELLIOTT, St"....
5161
Water Services Clerk - SCHRU.1, Linde _=
Maintenance - DINGBAUM, Tim ...............
5074
Operations - MEACHAM Craig .................
5165
Water Distribution - SCHLUETER, Leon...
$166
Water Utilities Tech - SVATOS, rim .........
.5!%6
Drector-O'BRIEN, Chds_._ ...... _............. 5156
Assoc. Dir - RUIWAEL Mah .....
_._.._._.8097
OPERATIONS SUPERVISORS:
AMLONG. Scott (5AM- 284) ... .. ... ........
._.5198
BETHEL, Susan (10AM- 78q...._._ -- ..._5091
BRENTON, Curbs (9:30AM6:30PM) _.._.5157
FAY. Mark (7AM44PkQ ._..........__ ..... _ ...... SON
Cust Service Rep. - ORGEL, CorrMe........ 5099
Cust Serv- KAEFRING- OYARZUK &W81.5158
C:iphol Street Ramp ...... ............._..._........ SIM
Dubuque Street Ramp ._ ......... _ .... ... ... ..... 5092
Tower Place 8 Par . ........ ..._ ................5091
Treat InfarMeter Repair ....... ....__......_....._ 5096
Airport: 1801 S. Riverside Dr.
Animal Sheher. 4852 $and Road
Cade TV: Toner PI, 10 S. Lim St.
Combery. 1000 Smwn SL l0adand Cemetery)
City Half: 410 E. Washington SL, 52240
Equipment: 1200 S. Riverside Dr.
Fire Station -Central 4h: 410 E. Washington St.
Flee Staton-Westsids 02.301 Emerald St.
Fire Station- Eastside 113:2001 Lower
MusceBne Rd.
fee Sletlgnak2008D "R.
RelyaelYlgONW. 10DI S.C" nSL
fenstiy: 2275 S. Giineft SL
LAWIIIMi: 3900 Hebl Ave. SW, 52246
Library: 123 S. Lan St
Mercer Park Pool: 2701 Bradford Dr.
Parkkg: Tower Place, 335 E- lava An
Parks: 2275 S. Gilbert St.
Robert A. Lee Cermunity Recreation Carrier:
220 S- Giber( SL
Scanlon Gym: 2701 Bradford Or
Senior Cella: 28 S. Unn St,
StreeWSokd WaslefTramc Engineering:
3800 Napoleon Lane
Transit: 1200 S. Riverside Or
Wastewater Treatment Plan
North: 1000 S. Canton SL
South: 4366 Napoleon St. SE
Water Distnbubon: 1306 S. Gilbert CL
Water Treat. Facility: 80 Stephen Atkins Dr.
NOTE: "2xxx" extensions are INTERNAL only. Outside the City, `5xxx" extensions can be dialed vath •'356 -5xxx" M "6b=" extensions use - 887.6x "
To check your voicemail from outside the City phone system dial 887.6200
Iowa City Assessor's Office Employee Handbook
Table of Contents
..............................6
INTRODUCTION.........................................................................................................
............................... V
EMPLOYMENT............................................................................................................
..............................1
ATTENDANCE................................................................................................................
..............................1
CONFLICT OF INTEREST .................................................................................................
..............................1
Disclosure: ..............................................................................................................................................
I
EMPLOYEE EVALUATION ...............................................................................................
..............................1
EMPLOYEE ORIENTATION .............................................................................................
..............................2
EMPLOYEE RECOGNITION .............................................................................................
..............................2
EMPLOYEE RECORDS ....................................................................................................
..............................2
Employment.............................................................................................................
..............................3
MedicalInformation: .............................................................................................................................
3
Personal Data: .......................................................................................................................................
3
CompensationHistory: ...........................................................................................................................
3
EMPLOYMENT CLASSIFICATION ....................................................................................
..............................3
Regular/Temporary/On-call .....................................................................................
..............................3
Exempt /Non - exempt :...............................................................................................
..............................3
Full- time /Part- time :.................................................................................................
..............................3
EMPLOYMENT OF RELATIVES ........................................................................................
..............................3
HOURSOF WORK ..........................................................................................................
..............................4
Mealperiods: .........................................................................................................................................
4
Breakperiods: ........................................................................................................................................
4
HUMANRIGHTS ............................................................................................................
..............................4
NOTICE OF RESIGNATION AND TERMINATION OF EMPLOYMENT ................................
..............................4
ExitInterview ...........................................................................................................
..............................4
OPEN COMMUNICATION ..............................................................................................
..............................5
PROBATIONARY PERIOD ...............................................................................................
..............................5
REHIRETO IOWA CITYASSESSOR'S OFFICE EMPLOYMENT ...........................................
..............................5
SECONDARY EMPLOYMENTAND VOLUNTEER ACTIVITIES ............................................
..............................5
Volunteer Activities Requiring "On- call" Response: ............................................................................... 5
PoliticalActivity: .................................................................................................................................... 6
COMPENSATION........................................................................................................ ..............................6
COMPENSATIONREVIEW .............................................................................................
..............................6
OVERTIME, COMPENSATORY TIME AND FLEXIBLE TIME ...............................................
..............................6
Non - exempt Employees: ........................................................................................................................
6
ExemptEmployees: ................................................................................................................................
6
PAYROLLPROCESSING ..................................................................................................
..............................7
PayrollDeductions: ................................................................................................................................
7
SocialSecurity and Medicare: ................................................................................................................
7
Iowa Public Employees' Retirement System ( 1PERS) :...............................................
..............................7
OtherDeductions: ..................................................................................................................................
7
TimeRecords: .........................................................................................................................................
7
BENEFITS................................................................................................................... ............................... 8
BENEFIT ELIGIBILITY ...................................................................................................... ..............................8
Full -time employees: .............................................................................................................................. 8
Part-time employees: ............................................................................................................................. 8
BENEFIT PLANS AND PROGRAMS .................................................................................. ..............................8
Changesin Benefit Enrollment: .............................................................................................................. 9
COBRACOVERAGE ........................................................................................................ ..............................9
July 2012 I
Iowa City Assessor's Office Employee Handbook
Continuation of Group Coverage for Public Bodies: .............................................................................. 9
DEFERRED COMPENSATION PROGRAM ...................................................................... ............................... 9
EMPLOYEE ASSISTANCE PROGRAM (EAP) ................................................................. ...............................
10
FLEXIBLESPENDING .................................................................................................. ...............................
10
HEALTH AND DENTAL CARE COVERAGE .................................................................... ...............................
10
Contributions for Health and Dental Care Coverage .............................................. .............................11
21
HOLIDAYS.................................................................................................................. ...............................
11
PersonalDays: .....................................................................................................................................
12
LEAVEPROGRAMS .................................................................................................... ...............................
12
LIFEINSURANCE ........................................................................................................ ...............................
12
LONG -TERM DISABILITY INSURANCE ......................................................................... ...............................
13
MISCELLANEOUS LEAVES OF ABSENCE ..................................................................... ...............................
13
Emergencies: .......................................................................................................................................
13
FuneralLeave: .....................................................................................................................................
13
JuryDuty: ............................................................................................................................................
14
MilitaryLeave: .....................................................................................................................................
14
WitnessLeave: ....................................................................................................................................
14
PROFESSIONAL DEVELOPMENT /EDUCATIONAL ACTIVITIES ..................................... ...............................
14
TaxInformation: ..................................................................................................................................
15
SICKLEAVE ................................................................................................................ ...............................
15
Rateof Accrual; Exclusions: .................................................................................................................
15
Notification of Illness / Injury :................................................................................ ...............................
15
Return to Work (Non -work Related Injury/ lllness) :.............................................. ...............................
16
Return to Modified Work (Non -work Related Injury/ lllness) :................................ .............................16
Misuseof Sick Leave: ...........................................................................................................................
16
Terminationof Employment: ..............................................................................................................
16
ExtendedSick Leave: ...........................................................................................................................
16
FamilySick Leave: ................................................................................................................................
16
MaternityLeave: .................................................................................................................................
17
Paternity and /or Adoptive Parent Leave: ............................................................................................
17
Conversion of Sick Leave to Vacation: .................................................................................................
17
UNEMPLOYMENT INSURANCE .................................................................................. ...............................
17
UNPAIDLEAVES OF ABSENCE .................................................................................... ...............................
17
VACATION................................................................................................................. ...............................
18
VACATION DONATION .............................................................................................. ...............................
18
VacationDonation Regulations: .........................................................................................................
19
WELLNESSPROGRAM ............................................................................................... ...............................
19
FINANCIAL WELLNESS: .............................................................................................................................
20
POLICIES................................................................................................................. ............................... 20
AFFI RMATIVE ACTION/EQUAL EM P LOYM E NT OPPO RTU N ITY .................................. ...............................
20
ALCOHOLAND SUBSTANCE USE ................................................................................ ...............................
20
Expectations: .......................................................................................................................................
21
Notification: ........................................................................................................................................
21
ReportingConvictions: ........................................................................................................................
21
Employee Assistance Program: ...........................................................................................................
21
TestingProcedure: ..............................................................................................................................
21
Testing Circumstances and Consequences: .........................................................................................
22
ReasonableSuspicion: .........................................................................................................................
22
Post-Accident: .....................................................................................................................................
22
First Positive Test Results: ...................................................................................................................
23
Subsequent Positive Test Results: .......................................................................................................
23
RefusalConsequences: ........................................................................................................................
23
Follow-up: ............................................................................................................................................
23
InvalidDrug Tests: ...............................................................................................................................
23
July 2012
II
Iowa City Assessor's Office Employee Handbook
Confidentiality: .....................................................................................................................................
24
PolicyViolations: ..................................................................................................................................
24
AMERICANS WITH DISABILITIES ACT ( ADA) .................................................................. .............................24
APPEARANCE............................................................................................................... .............................24
COMMUNICATION AT WORK ....................................................................................... .............................24
InterofficeMail: ...................................................................................................................................
25
TheJohnsons :.......................................................................................................... .............................25
ASSESSOR'S OFFICE CREDIT CARDS .............................................................................. .............................25
EMPLOYEEDISCIPLINE ................................................................................................. .............................25
FAMILY AND MEDICAL LEAVE ACT (FMLA) ................................................................... .............................26
Eligibility: .............................................................................................................................................
26
Notice: ..................................................................................................................................................
26
Qualifying Reasons for FMLA Leave: ....................................................................................................
26
MedicalCertification: ...........................................................................................................................
26
Paid and Unpaid FMLA Leave: .............................................................................................................
27
JobRestoration: ...................................................................................................................................
27
Failureto Return to Work: ...................................................................................................................
27
GIFTLAW ..................................................................................................................... .............................27
HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT( HIPAA) ...................... .............................28
Security: ...............................................................................................................................................
28
Useand Disclosure: ..............................................................................................................................
28
ComplianceViolations: ........................................................................................................................
28
PARKING...................................................................................................................... .............................29
PERSONAL PHONE CALLS ............................................................................................. .............................29
RESPECTFUL WORK ENVIRONMENT ............................................................................ .............................29
General Harassment: ...........................................................................................................................
29
SexualHarassment: .............................................................................................................................
30
Bullying: ...............................................................................................................................................
30
WorkplaceViolence: ............................................................................................................................
31
Reporting: ............................................................................................................................................
31
PolicyViolations: ..................................................................................................................................
31
Confidentiality: .....................................................................................................................................
32
RESPONSIBILITY DURING WORK .................................................................................. .............................32
SOCIALMEDIA USE ....................................................................................................... .............................32
TECHNOLOGY............................................................................................................... .............................33
Computer, Email, and Internet Use: .....................................................................................................
33
Passwords: ...........................................................................................................................................
35
Backups: ...............................................................................................................................................
35
PortableComputers: ............................................................................................................................
35
RemoteAccess: ....................................................................................................................................
36
Copyright and Virus Protection: ...........................................................................................................
36
Use of Privately Owned Computer Equipment: ....................................................................................
37
Personal Use of County Computer Resources: .....................................................................................
37
Violations: ............................................................................................................................................
37
TOBACCOUSE .............................................................................................................. .............................37
TRAVEL......................................................................................................................... .............................38
PlanningAhead: ...................................................................................................................................
38
Modeof Travel: ....................................................................................................................................
38
CountyVehicles: ...................................................................................................................................
38
Mileage: ...............................................................................................................................................
38
CarRental: ...........................................................................................................................................
38
CommercialAirfare: .............................................................................................................................
38
Lodging: ...............................................................................................................................................
39
Meals: ..................................................................................................................................................
39
Parking /Phone Calls /Miscellaneous Travel Expenses: .........................................................................
39
July 2012 III
Iowa City Assessor's Office Employee Handbook
USE OF ASSESSOR'S OFFICE PROPERTY ..................................................................... ...............................
39
Telephones and Two -Way Radios: ......................................................................................................
40
Photocopy, Facsimile and Postage Machines: ....................................................................................
40
VEHICLEUSAGE ......................................................................................................... ...............................
40
Definitionof Vehicle: ...........................................................................................................................
40
Operationof Vehicle: ...........................................................................................................................
40
TaxInformation: ..................................................................................................................................
41
Maintenance of Iowa City Assessor's Office Vehicles: .........................................................................
41
Iowa City Assessor's Office Vehicle Markings: ....................................................................................
42
VehicleAccident Reporting: ................................................................................................................
42
VehicleInsurance: ...............................................................................................................................
42
VehicleUsage Policy Violations: ........................................................................... ...............................
42
WIRELESS TELECOMMUNICATION ............................................................................ ...............................
43
TaxInformation: .................................................................................................................................. 43
SAFETY.................................................................................................................... ............................... 44
EMERGENCY ACTION PROCEDURES ............................................................................ .............................45
IDENTIFICATION BADGES ............................................................................................ .............................45
Access: .................................................................................................................................................
45
Badges: ................................................................................................................................................
46
Replacement: ......................................................................................................................................
46
Returnof Badges: ................................................................................................................................
46
SAFETYCOM M ITTE E ................................................................................................. ...............................
46
SAFETYTRAI N I N G ...................................................................................................... ...............................
47
Personal Protective Equipment: ..........................................................................................................
47
WORKERS' COMPENSATION ..................................................................................... ...............................
47
AccidentReport: ..................................................................................................................................
47
Compensation for Work - Related Injury/ lllness :................................................... ...............................
48
Return to Work - Work - Related Injury/ lllness :..................................................... ...............................
48
Return to Modified Work - Work - Related Injury/ lllness :...................................... ...............................
48
INDEX ( ALPHABETICAL) ........................................................................................... ............................... 49
July 2012 IV
Iowa City Assessor's Office Employee Handbook
INTRODUCTION
Welcome to employment with Iowa City Assessor's Office. This handbook is designed
to acquaint you with Johnson County government and the Iowa City Assessor's Office
and provide you with information about policies, working conditions, and employee
benefits affecting your employment. It outlines the programs developed by Johnson
County and the Iowa City Assessor's Office to benefit employees and describes many of
your responsibilities as an employee. It is a helpful resource to provide quick answers to
questions and advise where to go for additional information. It is your responsibility to
read, understand, and comply with provisions of the handbook.
Policies in this employee handbook are organized alphabetically under five main
sections: Employment, Compensation, Benefits, Policies, and Safety. Every effort has
been made to cross - reference policies under different sections. If you are unable to locate
a specific policy, please contact Human Resources.
Since departments vary in their duties and responsibilities, not all policies and regulations
can be covered in this book, and individual department policies and regulations may
differ from those in this book. The Assessor can answer additional questions.
This handbook cannot anticipate every situation or answer every question about
employment. It is not an employment contract and is not intended to create
contractual obligations of any kind.
In order to retain necessary flexibility in the administration of policies and procedures,
the Board of Supervisors and the Iowa City Assessor reserve the right to change, revise,
or eliminate any of the policies and /or benefits described in this handbook. Changes in
employment law or policy require periodic revisions of this handbook. Revisions and
updates to this handbook will be publicized to employees.
Whenever the policies of this handbook are in conflict with federal or state law, state
(including Iowa Civil Service) and federal law will prevail.
The Iowa City Assessor will maintain a copy of the employee handbook containing all
recent revisions. A current copy of the handbook is available in the Iowa City Assessor's
office or at Johnson County Human Resources. Contact a Johnson County Human
Resources representative at 356 -6003 or 339 -6183 with questions regarding the contents
of the employee handbook.
July 2012 V
Iowa City Assessor's Office Employee Handbook
EMPLOYMENT
ATTENDANCE
Employees are expected to report to their place of work at the times established by the
Assessor or designee. Each employee is responsible for providing notice of absences or
late arrivals each day of the absence or lateness in accordance with departmental call -in
procedure. This typically requires the employee to advise when they will report to work.
Excessive absences or tardiness, whether excused or unexcused, may result in
disciplinary action up to and including termination of employment.
The Iowa City Assessor reserves the right to terminate employment if an employee is
absent for two (2) consecutive working days without giving appropriate notification.
Such termination will be considered job abandonment.
CONFLICT OF INTEREST
It is important that Iowa City Assessor's Office employees conduct themselves in a
positive manner that promotes the best interests of the Iowa City Assessor's Office and
fosters public confidence and trust in the government services provided. "Conflict of
interest" refers to a conflict between the personal interests and responsibilities of an
employee and the official acts of the Assessor's Office or Johnson County. These can be
situations in which financial or other personal considerations may compromise, or have
the appearance of compromising, an employee's judgment in carrying out his/her
responsibilities. Employees shall not derive any personal profit or gain, directly or
indirectly, by reason of their employment with the Iowa City Assessor's Office.
Disclosure:
Employees must disclose and report activities and interests that may present a conflict or
have the potential of putting themselves and /or the Iowa City Assessor's Office or
Johnson County at risk. This may include hiring and procurement activities. The
Auditor's Office maintains on its website a list of vendors with which the County
conducts business that can be reviewed to determine if there is a potential conflict
(www.iohnson- county.com /auditor /vendor.htm). Employees are required to disqualify
themselves from participating in any official act directly affecting a business in which
they and /or their immediate family have a financial interest. Immediate family includes
spouse, children or step - children, parents or step - parents, and siblings. Disclosure of
outside activities, relationships, contracts and /or interests that would constitute a conflict
of interest or a perceived conflict of interest must be made to the Assessor, Human
Resources, the Auditor's or County Attorney's Office. Knowingly engaging in conflict
of interest activities will result in disciplinary action, up to and including termination of
employment and /or legal action.
EMPLOYEE EVALUATION
The Assessor evaluates the performance of employees during their probationary period and
annually on their service /position anniversary. Evaluation forms are available from the
Iowa City Assessor.
July 2012
Iowa City Assessor's Office Employee Handbook
Performance evaluations provide an opportunity for discussion between an employee and
his/her supervisor regarding job performance and goals. This is also a good time to ask
questions, express recommendations or share any concerns. In addition, periodic
feedback discussions between an employee and his/her supervisor are encouraged.
Evaluation forms provide a convenient method of recording the progress and work
quality of the employee as well as indicating areas for improvement or development.
Performance evaluations become a part of an employment file. All evaluation records will
be kept confidential, except when relevant in a grievance proceeding.
Steps for improvement should be discussed and an action plan outlined if job
performance does not meet expectations. In the event job performance continues to be
unsatisfactory, appropriate measures will be taken up to and including termination of
employment.
EMPLOYEE ORIENTATION
When employment with the Iowa City Assessor's Office begins, both a county and an
Assessor's office orientation are conducted. A benefit orientation will also be offered if
there is a change in employment status affecting benefit eligibility.
The employee orientation provided by Human Resources includes county policies,
procedures and benefits. A variety of forms including an emergency information form,
direct deposit form, the W -4 forms for state and federal income tax deductions, and the I-
9 form for verification of employment eligibility are completed. .
Department orientation will include introductions to the immediate supervisor, co-
workers and a tour of the work area. An explanation of job duties and responsibilities,
lunch periods, breaks, time cards /sheets and department rules is provided to new
employees. A copy of the employee handbook and information regarding updates to the
handbook are provided
Applicable safety training is required for new employees with updates scheduled
regularly.
EMPLOYEE RECOGNITION
Employees are valued and recognized for years of service to Johnson County and /or the
Iowa City Assessor's Office. In appreciation of dedicated service, employees shall
receive a recognition award at the completion of five years of service and in five -year
increments thereafter. Awards will be presented annually at a special reception by the
Board of Supervisors.
EMPLOYEE RECORDS
Employee records are the property of Johnson County and/or the Iowa City Assessor's
Office, and are maintained by the Assessor's Office, Human Resources and the Auditor's
Office. In order to maintain the integrity of records, access to the files is limited. An
employee may review his/her employee records under supervision. Materials may not be
removed from the files without authorization, however an employee may obtain copies of
materials contained in his/her files.
July 2012 2
Iowa City Assessor's Office Employee Handbook
Employment:
Records related to employment are kept in the employment file, such as employment
application and resume, transcripts, record of training, licenses, certifications, job
descriptions, performance evaluations, disciplinary documents, termination records and
records relating to hiring, promotion, demotion, transfer, layoff, rates of pay and other
forms of compensation. Documents related to evaluation and discipline are confidential.
Medical Information:
Records containing medical information are confidential and are maintained separately
from the employment file. Examples include: insurance enrollment forms, FMLA,
flexible benefits, workers' compensation and employment drug testing.
Personal Data:
It is important that Johnson County and the Iowa City Assessor's Office have current
records of employee addresses, telephone numbers and emergency contacts. Written
notification should be submitted whenever this information changes. This information is
not disclosed to the public.
Compensation History:
Records related to employee classification, rate of pay and other forms of compensation
are maintained by the Auditor's Office and are public record.
EMPLOYMENT CLASSIFICATION
Employees will be assigned to one of each of the following designations:
• Regular, Temporary or On -call
• Exempt Salaried or Non - exempt Hourly
• Full -time or Part-time
Regular/Temporary /On -call:
Regular employees perform jobs that are on -going or continuous in nature.
Temporary employees are hired for a limited or specified period of time. At the time of
hiring, the employee must be informed that the position is temporary.
On -call employees are called in to work on an as needed basis, not regularly scheduled.
Exempt/Non- exempt:
Exempt employees are not subject to the FLSA (Fair Labor Standards Act) and are paid a
bi- weekly salary. They are expected to work at least their normal work week.
Non - exempt employees are paid on an hourly basis for approved hours.
Full- time/Part -time:
Full -time employees work the standard work week.
Part-time employees normally work less than the standard work week.
EMPLOYMENT OF RELATIVES
The employment of relatives in the same area of an organization may cause conflicts and
problems with favoritism and employee morale, especially when direct supervision is
involved. In addition to claims of partiality in treatment at work, personal conflicts from
July 2012
Iowa City Assessor's Office Employee Handbook
outside the work environment can be carried into day -to -day working relationships.
Therefore, the employment of relatives in the same department is not encouraged.
HOURS OF WORK
Normal working hours are established by the Iowa City Assessor. An employee's
specific work schedule is also determined by the Assessor. It is important to attend work
as scheduled because the public depends upon the services provided by the Assessor's
Office. Tardiness and absenteeism diminish the Office ability to serve the public.
Dependability, attendance, punctuality, and a commitment to do the job right are
essential.
Meal periods:
Meal periods are at least half an hour in length and unpaid. Every effort is made to
schedule meal periods as close to the middle of the employee's shift as possible.
However, meal periods may be staggered to allow offices to serve the public during the
entire work day.
Break periods:
Employees receive a paid 15- minute break for each four hours worked. Each break
period will be scheduled as near to the middle of the first and second half of the shift as
possible. Breaks may not be taken at the beginning or the end of the shift. Breaks are
scheduled by the Assessor.
HUMAN RIGHTS
The Johnson County community brings together persons of many nations, races, and
creeds. There shall be no difference in the treatment of persons because of race, color,
creed, national origin, religion, sex, sexual orientation, gender identity, marital status, age
or disability which may deprive the person of consideration as an individual in county
government services, programs, facilities, and employment. These principles are
expected to be observed in the policies and practices of the County and the Assessor's
Office.
NOTICE OF RESIGNATION AND TERMINATION OF EMPLOYMENT
Fourteen calendar days' notice is required to resign in good standing and be eligible for
accrued vacation and applicable sick leave payout, unless the Iowa City Assessor agrees
to less notice. An employee should resign in good standing in order to be considered for
future employment with Johnson County and the Assessor's Office.
An employee must return county employee ID and county - provided uniforms, keys, cell
phones, and other equipment to the Assessor or Human Resources prior to departure.
Exit Interview:
Upon separation of employment, employees are sent an exit interview questionnaire to
complete regarding their employment at the Iowa City Assessor's Office. It is the
employee's choice whether his /her responses may be shared with the Assessor or kept
confidential for Human Resources use only. Any employee desiring to give additional
feedback to the Assessor will be granted an exit interview. Items discussed include
reasons for separation from employment, overall employment experience and
impressions, suggestions for improvement, and anything else the employee would like to
discuss.
July 2012 4
Iowa City Assessor's Office Employee Handbook
An employee leaving employment with the Assessor's Office should consult with the
Human Resources Department regarding transition of employee benefit programs,
including continuance of insurance coverage (COBRA), IPERS, leave balances, and
issuance of final paycheck. The former employee must keep the Johnson County
Auditor's Office informed of his/her address so W -2 forms can be sent in January of the
following year.
OPEN COMMUNICATION
The Iowa City Assessor's Office believes that open communication within an atmosphere
of mutual trust is of prime importance to maintaining productive working relationships.
The Assessor values employees' constructive opinions and suggestions. Because the
Assessor believes in team effort and an open atmosphere, he encourages employees to
meet and discuss suggestions, problems or concerns with management. An employee
may also discuss problems or suggestions with Human Resources, and can assist in
setting up lines of communication. If appropriate, also see Respectful Work Environment
and the Grievance Procedures in this handbook.
PROBATIONARY PERIOD
The probationary period for all new employees is an integral part in determining
continued employment with the Assessor's Office. Each employee is on probation for 6
months except for civil service employees. If, during the probationary period, an
employee is found to be incompetent, unqualified or otherwise unsatisfactorily
performing duties of the position to which the employee was appointed, the employee
may be dismissed. Discipline or discharge of a probationary employee is without
recourse to the grievance procedure.
REHIRE TO IOWA CITY ASSESSOR'S OFFICE EMPLOYMENT
An employee who has left the employment of the Iowa City Assessor's Office in good
standing and who returns within a six -month period may be given previous employment
credit. A re- employed person who has not worked for the Iowa City Assessor's Office
within a six -month period has the same status as a new employee.
SECONDARY EMPLOYMENT AND VOLUNTEER ACTIVITIES
Employment with the Iowa City Assessor's Office is considered to be a full -time
employee's principal job and deserves primary attention of the employee. Other
employment and volunteer activities may be permitted if such activities do not interfere
with the efficiency of the employee's duties and responsibilities and do not present a
conflict of interest. An employee should check with the Assessor if outside employment
or volunteer activities may pose a conflict of interest or interfere with county job
responsibilities. An employee's activities outside of work shall not involve the
dissemination of information not generally available to the public.
Volunteer Activities Requiring "On- call" Response:
An employee, who volunteers for a local "on- call" emergency response organization,
shall notify the Assessor if the response to an emergency call during non -work hours will
affect his/her ability to safely perform job duties for The Iowa City Assessor's Office.
Example: A volunteer firefighter who was out on call during the night and is not
adequately rested. The employee shall notify the Assessor prior to beginning the work
July 2012 5
Iowa City Assessor's Office Employee Handbook
shift. If the Assessor determines that the employee is not fit to report to duty, the
employee shall not report to work and will be allowed to use available accrued vacation
or earned compensatory time. The use of sick leave will not be permitted. The Assessor
may contact the pertinent volunteer organization to verify attendance and membership.
Political Activity:
Employees are encouraged to exercise their rights as citizens, to express their opinions
and cast their votes. However, employees may not engage in any political activities
while performing their job duties and /or during work hours.
COMPENSATION
COMPENSATION REVIEW
Compensation review will occur at six months and annually on the anniversary date of
the employee's current position.
OVERTIME, COMPENSATORY TIME AND FLEXIBLE TIME
The Iowa City Assessor's Office complies with the Fair Labor Standards Act (FLSA) in
compensating employees for overtime work. "Non- exempt" positions are eligible for
overtime compensation or compensatory time. Positions classified as "exempt" are not
eligible to receive overtime compensation or compensatory time. Employees of the Iowa
City Assessor's Office are not part of a collective bargaining unit or agreement.
Non - exempt Employees:
For employees who are not covered by a collective bargaining agreement, all hours in
pay status except sick leave and workers' compensation shall be counted in determining
overtime. All hours worked in addition to the normal work schedule must have prior
approval of the Assessor. Hours in excess of forty (40) hours per work week shall be
compensated at the rate of I %z times the employee's regular hourly rate.
An employee may elect to convert overtime to compensatory time off. Compensatory
time shall be earned at the rate of 1 '/z hours compensatory time for each hour in excess of
forty (40) hours per work week. Employees may not accumulate at any one time more
than forty (40) hours of compensatory time. Compensatory time off is scheduled with
approval of the employee's supervisor.
A non - exempt employee who reports to work as directed shall receive a minimum of two
(2) hours work or pay in lieu thereof unless otherwise specified in the employee's job
description.
Exempt Employees:
Many times the duties of management, administrative or professional employees require
more work than the normal forty (40) hour work week. In recognition of this fact, the
Board of Supervisors supports the concept of flexible work time. Flexible work time is
defined as the ability of the exempt employee to work longer or shorter hours as
workload requires, as long as:
• the employee works an average of over 40 hours /week;
• the employee's work performance is not negatively impacted;
July 2012 6
Iowa City Assessor's Office Employee Handbook
• the change in work hours is not detrimental to the overall efficient operation of
the department; and
• the employee has received approval and notified his/her immediate supervisor and
preferably the department head/elected official as to where he /she may be reached
in case of emergency.
Department heads /elected officials should keep their particular offices informed as to their
schedule when they are not in the office.
The use of flexible time does not require documentation of hours of work accumulated over
the normal forty (40) hour work week nor the use of paid leave attributed to a flexible
schedule. Flexible time is intended for partial day absences, such as arriving late or leaving
early, and is not to be used for taking multiple days off.
PAYROLL PROCESSING
All pay for Assessor's Office employees is processed by the Auditor. Employees are
paid every other Friday for hours worked through the previous Saturday. Paychecks and
direct deposit advices are distributed by the Assessor. Direct deposit is available,
convenient and encouraged.
Payroll Deductions:
Each paycheck reflects wages earned less the required deduction for state and federal
income taxes, Social Security and Medicare. Mandatory deductions are also made for
Iowa Public Employees' Retirement System ( IPERS). Federal and state taxes are
determined by marital status and the number of exemptions elected on the W -4 form.
Federal and state W -4 tax withholding forms must be completed before compensation is
paid. These forms should be updated as needed for changes in address, marital status,
name and number of allowances.
Social Security and Medicare:
The County deducts the required amount of Social Security and Medicare from the
employee's compensation, contributes the amount set by federal law, and forwards the
funds to the Social Security Administration.
Iowa Public Employees' Retirement System ( IPERS):
All public employees must participate in IPERS except employees hired for temporary
periods of 6 months or less. Elected Officials may choose not to participate in the IPERS
program. In addition, temporary employees may sign a form excluding them from this
program. The County deducts the required amount for IPERS from the employee's
compensation and also contributes the amount set by state law as the employer's
contribution. Additional information regarding IPERS can be obtained from Human
Resources, the Auditor's Office, or by calling IPERS at 1- 800 - 622 -3849.
Other Deductions:
There are also several voluntary deductions coordinated through the Auditor's Office and
automatically deducted from paychecks. Examples may include: health and dental care
coverage, flexible spending, life insurance, long term disability insurance, deferred
compensation, union dues, parking, and United Way donations.
Time Records:
Non - exempt employees must keep accurate records of their time worked, vacation,
holidays, sick leave and other leaves for each work day. Exempt employees are required
July 2012
Iowa City Assessor's Office Employee Handbook
to report time not worked as a result of vacations, holidays, sick leave and other leaves.
Consult the assessor for a time record/sheet.
BENEFITS
BENEFIT ELIGIBILITY
Johnson County provides a comprehensive benefits package to employees and the Iowa
City Assessor's Office participates in most of those benefits. Participation in full -time
and part-time benefit programs is based on specified eligibility periods. The EAP
(Employee Assistance Program), wellness program, and deferred compensation are
available upon date of hire to all employees. Other benefits have employment status and
length of service requirements.
Full -time employees:
Regular and temporary hires of more than four months are eligible for health and dental
care coverage, pre -tax premium deduction and flexible spending on the first of the month
following completion of one full month of continuous employment. After 60 days of
continuous employment, employees are eligible for Long Term Disability (LTD) and life
insurance. Paid vacation and sick leave benefits are earned on a pay period basis starting
from the benefit eligibility date.
* Continued participation in these programs at a full -time benefit level is
contingent upon maintaining a full -time status.
Part -time employees:
Regular and temporary hired for more than four months working an average of 20 or
more hours /week become eligible for health and dental care coverage, pre -tax premium
deduction and flexible spending on the first of the month following completion of one
full month of continuous employment. After 60 days of continuous employment in a
benefit eligible status, part-time employees are eligible for life insurance. Paid vacation
and sick leave benefits are earned on a pay period basis starting from the benefit
eligibility date.
* Continued participation in these programs at a part-time level is contingent
upon working an average of 20 or more hours /week.
BENEFIT PLANS AND PROGRAMS
* To receive benefits, employees must submit completed enrollment forms
within 31 days of hire or change in employment status. Human Resources
conducts orientations in which benefit booklets and detailed explanations are
provided along with enrollment forms.
July 2012
1st of month after
1 ull month
60 days
Immediately
Health
Dental
Life
LTD
Deferred Comp
Wellness
EAP
Full -time
X
X
X
X
X
X
X
Part -time
X
X
X
X
X
X
Non - benefit eligible
I
I
IX
X
X
* To receive benefits, employees must submit completed enrollment forms
within 31 days of hire or change in employment status. Human Resources
conducts orientations in which benefit booklets and detailed explanations are
provided along with enrollment forms.
July 2012
Iowa City Assessor's Office Employee Handbook
Changes in Benefit Enrollment:
Benefit enrollment changes must be made within 31 days of a qualifying life event when
the benefit change corresponds with that event. Qualifying life events include marriage,
legal separation or divorce, loss /death of a dependent, and involuntary loss of coverage
(e.g. coverage lost because spouse was laid off). Benefit enrollment changes must be
made within 60 days of the qualifying event for birth/adoption of a child. Changes may
also be made during open enrollment periods.
Each benefit is covered in more detail in the sections following. Benefits are subject to
change.
COBRA COVERAGE
In the event of a reduction of hours, voluntary quit, layoff for economic reasons, or
discharge, the employee may remain on the County's health and /or dental care plan for up
to 18 months at the employee's expense. The following may stay on the County's health
care plan at their expense for up to 36 months: surviving spouses and children of
deceased employees; separated, divorced or Medicare - ineligible spouses and children of
current employees; and children of current employees who would lose the coverage
because of their age. An employee must notify the Auditor's Office in writing within 60
days of a qualifying event to continue or change coverage. The notice should include an
explanation of the qualifying event. Arrangements must be made through the Auditor's
Office within 60 days of termination or date of notification to continue coverage. The
cost must be paid monthly in advance of the month of coverage. A person is not eligible
if covered for similar benefits by another policy or covered for similar benefits under any
other state or federal law. The County can deny COBRA benefits for employees
discharged for gross misconduct as allowed by law. This policy implements the
Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA) regulations and
Iowa Code Chapter 509B. Check with the Auditor's Office for limitations on this
coverage.
Continuation of Group Coverage for Public Bodies:
An employee who retires under the provisions of IPERS before age 65 may remain
covered until age 65 by making arrangements with the Auditor's Office to pay for the full
costs of extended coverage before coverage has expired and before the end of the month
during which the retirement began. This policy implements Iowa Code Section 509A.13.
DEFERRED COMPENSATION PROGRAM
Employees can save money for retirement on a tax - deferred basis through the Deferred
Compensation Program. Deferred compensation (under section 457G of the tax code)
allows employees to save part of their income through automatic payroll deduction.
These section 457G tax - deferred dollars are invested with an approved company of
choice. See Human Resources for a list of approved companies. Any interest earned
from the funds is tax -free until withdrawn at death, retirement, separation from
employment, or approval of a claim for financial hardship. Specific information about
each company's policies may be obtained from the company.
The Deferred Compensation Program is available to all employees. Inquiries should be
addressed to the Auditor's Office.
July 2012 9
Iowa City Assessor's Office Employee Handbook
EMPLOYEE ASSISTANCE PROGRAM (EAP)
Arrangements have been made through Synchrony's Employee Assistance Program
(EAP) for all Johnson County and Iowa City Assessor's Office employees and their
immediate family members to receive professional and confidential counseling services
with regard to alcohol and substance use and other personal problems. This program is
designed to provide education coupled with counseling services for assessment, referral
and aftercare follow -up.
All contacts with the EAP staff are confidential.
Synchrony is located at 438 Southgate Avenue in Iowa City. Contact the EAP staff by
calling (319) 351 -9072 or (800) 444 -9014. The initial referral may be a self - referral, or a
referral by a family member or a supervisor. Employees may use available sick leave for
EAP appointments. Once a referral is made, the first six (6) assessments or counseling
sessions per occurrence with an employee or family member are without charge to the
employee each year. If a determination is made that treatment is necessary, the cost of
treatment is the responsibility of the employee /family member and may be paid by health
care coverage.
Synchrony provides scheduled training opportunities throughout the year for Johnson
County and Iowa City Assessor's Office employees. Departments may also request
Synchrony's assistance with special on -site training programs.
FLEXIBLE SPENDING
The Iowa City Assessor's Office provides eligible employees the option of enrolling in
flexible spending - a benefit that allows payment of premiums and qualifying out -of-
pocket medical and /or dependent care expenses with pre -tax dollars. Examples include
deductibles, co- insurance, over - the - counter medications, and non - covered items such as
glasses and contacts for the employee and their dependents. Employees estimate
expenses on an annual basis and may participate at no administrative cost.
Employees must enroll in flexible spending within 31 days of when they first become
eligible or sign a refusal form. Annual enrollment periods, a qualifying major life event,
and changes in hours that affect benefit eligibility status are also opportunities for
employees to make changes in flexible spending elections.
Employees electing health, dental, and /or optional long -term disability coverage
automatically have their contributions (if applicable) taken out on a pre -tax basis.
Employees who do not wish to have their benefit contributions taken out on a pre -tax
basis under Section 125 of the Internal Revenue Code must elect so by submitting their
intention to opt out of the plan in writing to the Auditor's Office.
HEALTH AND DENTAL CARE COVERAGE
The Iowa City Assessor's Office provides health and dental care benefits to eligible
employees and their dependents. Both group plans are self - funded though Johnson County
with third party administrators in accordance with the terms and conditions of the
agreements. The health plan is a Preferred Provider Organization (PPO) with benefits for
prescriptions, hospital, physician and surgical services. The dental plan provides benefits
for preventative, basic and major dental care and procedures as well as orthodontic
coverage for children. Refer to the specific benefit certificates for more information.
July 2012 10
Iowa City Assessor's Office Employee Handbook
An explanation of the health and dental benefits along with booklets and enrollment forms
are provided in an informational meeting conducted by Human Resources. Employees
must enroll in health and/or dental care coverage within 31 days of when they first become
eligible or sign a refusal form. Open enrollment periods, qualifying major life events, and
changes in hours that affect benefit eligibility status are also opportunities for employees to
make enrollment changes. An employee who wishes to discontinue health and/or dental
care coverage for themselves and/or their dependents must provide the Auditor's Office
with a signed, dated statement to that effect.
A change in employment classification that results in loss of eligibility to participate in
the health and dental care coverage plans may qualify an employee for benefit
continuation under the Consolidated Omnibus Budget Reconciliation Act (COBRA). For
this and other information regarding benefit continuation, refer to the policy on COBRA
Coverage.
Contributions for Health and Dental Care Coverage
Health Care Coverage: The Iowa City Assessor's Office funds the majority of the
monthly cost for an eligible full -time (regular or temporary) employee's single and
family coverage. For an eligible part-time (regular or temporary) employee's single
or family coverage, the Assessor's Office pays half the amount it would pay for an
eligible full -time employee's comparable coverage. Employees pay applicable
deductibles, co- insurance, and non - covered items based on personal plan usage.
Dental Care Coverage: The Iowa City Assessor's Office funds the entire monthly
cost for an eligible full -time (regular or temporary) employee's single coverage. The
employee pays the contribution difference for family coverage. The Assessor's
Office pays half the monthly cost for an eligible part-time (regular or temporary)
employee's single coverage; the employee pays the other half of the monthly cost for
single coverage, and the entire contribution difference for family coverage.
Employees pay applicable deductibles, co- insurance, and non - covered items based on
personal plan usage.
HOLIDAYS
Benefit eligible employees receive holiday pay for the following legal holidays or any
other day proclaimed in writing as a county holiday by the Board of Supervisors during
which the public offices of the County, and the Iowa City Assessor's Office, are closed.
• New Year's Day (January 1St)
• Martin Luther Kin's Birthday (3 Monday Monday in January)
• President's Day (3` Monday in February)
• Memorial Day (last Monday in May)
• Independence Day (July 4th)
• Labor Day (1St Monday in September)
• Veteran's Day (November 1 lth)
• Thanksgiving Day and day after (4th Thursday and following Friday in November)
• Christmas (December 25th)
• Floating Christmas holiday (set annually by Dec. 1)
When a holiday falls on a Saturday, the preceding Friday will be observed. When the
holiday falls on a Sunday, the following Monday will be observed.
July 2012 11
Iowa City Assessor's Office Employee Handbook
The "floating Christmas holiday" shall be between December 23�d and January 2nd as
designated by the Board of Supervisors or department head /elected official. The Iowa
City Assessor's Office generally follows the designation by the Board of Supervisors.
A full -time employee who works 40 hours a week receives 8 holiday hours per holiday
while a full -time employee who works 37.5 hours a week receives 7.5 holiday hours per
holiday. A benefit eligible part-time employee receives 4 holiday hours per holiday. An
employee's holiday pay is the employee's regular rate of pay times the number of holiday
hours. If the employee would normally work more than their holiday hours benefit, they
may, with management approval, make up the additional hours during the same work
week or use accrued vacation or compensatory time.
When a holiday falls on an employee's regularly scheduled day off, the employee shall
receive their paid holiday hours off at a time agreed to by the employee and the Assessor.
Employees may be required to work on a holiday. An employee who works on a holiday
is paid holiday pay plus 1 -1/2 times the employee's regular rate of pay for the hours
worked. An employee required to work on a holiday may take, in lieu of holiday pay, an
alternate day at a time agreed to by the Assessor.
An accrued holiday must be used within 30 days or it will be paid out at the wage rate at
which it was earned.
An employee not on layoff or unpaid leave of absence receives holiday pay if the
employee did not have an unexcused absence on the employee's last scheduled work day
prior to the holiday or the employee's first scheduled work day after the holiday.
Personal Days:
In addition to the holidays designated, full -time regular employees receive two personal
days per calendar year. An employee hired between January 1 and June 30 in a calendar
year shall receive two personal days; an employee hired between July 1 and December 31
in a calendar year shall receive one personal day. Personal day pay is calculated the same
as holiday pay. Personal days are scheduled at a time agreed to by the employee and
Assessor. All personal days must be used within the calendar year received or else they
are forfeited and are not paid out upon termination of employment.
LEAVE PROGRAMS
LIFE INSURANCE
The Iowa City Assessor's Office provides life insurance to benefit eligible employees.
An eligible employee must either sign up for this insurance, or sign a refusal statement
within 31 days of eligibility. An employee who wishes to discontinue life insurance must
provide the Auditor's Office with a signed, dated statement to that effect.
Employees enrolled in the County- sponsored life insurance plan shall receive a term life
insurance policy including an accidental death and dismemberment rider. The benefit
July 2012 12
pro-rated per p period
6 months
Immediately
Vacation
Sick
Military
Holidays
Jury Duty
Funeral
lEmergency
Full -time
X
X
X
X
X
X
Ix
Part -time
X
X
X
X
X
X
X
Non - benefit
eligible
X
X
LIFE INSURANCE
The Iowa City Assessor's Office provides life insurance to benefit eligible employees.
An eligible employee must either sign up for this insurance, or sign a refusal statement
within 31 days of eligibility. An employee who wishes to discontinue life insurance must
provide the Auditor's Office with a signed, dated statement to that effect.
Employees enrolled in the County- sponsored life insurance plan shall receive a term life
insurance policy including an accidental death and dismemberment rider. The benefit
July 2012 12
Iowa City Assessor's Office Employee Handbook
goes into effect the first day of the month following sixty (60) days of continuous active
employment and terminates the last day of eligible employment. The value of the policy
is equal to the employee's anticipated base annual compensation, rounded up to the next
$1,000, except for employees 65 or older (example: base annual compensation is
$14,125; value of policy is $15,000). Once an employee reaches age 65, the value of the
policy is 67% of the employee's anticipated base annual compensation rounded up to the
next $1,000. Once an employee reaches age 70, the value of the policy is 45% of the
employee's anticipated base annual compensation rounded up to the next $1,000.
Employees are encouraged to read the life insurance benefit booklet for specific benefit
coverage.
The Iowa City Assessor's Office pays the entire premium for an eligible full -time
employee and half the premium for an eligible part-time employee.
LONG -TERM DISABILITY INSURANCE
Long -Term Disability (LTD) income benefits are available to eligible non - elected full -
time employees who are totally disabled from performing their usual and customary
duties and who have exhausted their available sick leave. LTD is designed to replace
income lost during periods of total disability as a result of injury, sickness or pregnancy.
This benefit is payable at 66 2/3% of base annual compensation (certain limitations
apply), has a 60 calendar day qualifying period, and a 126 calendar day elimination
period.
The Iowa City Assessor's Office pays the entire premium for an eligible full -time
(regular or temporary) employee's disability policy. Voluntary buy up options are
available at group rates when employees first become eligible. The Assessor's Office
provided benefits under this policy will not exceed 24 months. Refer to the specific
benefit certificates for more information.
MISCELLANEOUS LEAVES OF ABSENCE
Emergencies:
An employee, who is unable to report to work due to severe weather, personal emergency
or other good cause, may use earned compensatory time, vacation, a personal day or
leave of absence without pay with Assessor approval. This leave may be taken in quarter
hour increments. The employee may also make up lost work time due to such
emergencies within the same week, with approval of the Assessor.
Funeral Leave:
In case of death in the immediate family of a benefit eligible employee, absence with full
pay up to three days (five days in case of death of a spouse, domestic partner, or child)
may be authorized by the Assessor. The immediate family includes spouse, domestic
partner, children, parents, siblings, step - parents, step - children, step - siblings,
grandparents, grandchildren, parents -in -law, sisters- or brothers -in -law, sons or
daughters -in -law; guardian or other permanent members of the immediate household.
An absence of up to one scheduled work day with pay may be authorized by the Assessor
to permit a benefit eligible employee to attend funeral services of family members other
than "immediate." The Assessor may also authorize vacation, use of compensatory time,
and unpaid leave.
July 2012 13
Iowa City Assessor's Office Employee Handbook
In case of death of a present or retired employee, one -half day of absence with pay may
be authorized for the employees who worked in the same department for the purpose of
attending the funeral.
A benefit eligible employee receives up to one day paid leave for service as pallbearer. If
location and time permit, the employee must report to work prior to the funeral and return
to work within an hour of completion of the service.
Jury Duty:
An employee who reports for jury duty receives a paid leave of absence for the time spent
on duty if the employee remits to the Assessor's Office all jury fees received, except
mileage and parking reimbursement. An employee who does not remit the jury fees
receives an unpaid leave of absence for the time spent on jury duty. When released from
jury duty during working hours, the employee must return to work as soon as possible
and no later than two hours after release if within the time the employee was scheduled.
Military Leave:
The Iowa City Assessor's Office complies with state and federal regulations concerning
military leave. An employee, other than one employed temporarily for six months or
less, who is ordered to active military service, upon showing the orders to the Assessor
receives a paid leave of absence for up to thirty days. (See Iowa Code, Sec. 29A.28).
Witness Leave:
(Non -work Related)
An employee subpoenaed as a witness in a court action which does not involve a
criminal or civil action by or against the employee will receive a paid leave of
absence, not to exceed 16 hours per calendar year, for the time spent as a witness
during the employee's normal work hours. If additional leave is required, the
employee may check with the Assessor regarding the use of vacation, compensatory
time, personal time, unpaid leave, etc. The employee will receive his/her regular rate
of compensation and shall turn over to the County any pay earned from such witness
service, except mileage and parking reimbursement paid to the employee.
(Work - Related)
An employee testifying as a result of his/her employment with the Iowa City
Assessor's Office will be paid normal wages for witness responsibility. Any
associated travel expenses will be paid in accordance with the Assessor's Office
Travel policy.
PROFESSIONAL DEVELOPMENT/EDUCATIONAL ACTIVITIES
Employees may be required or permitted by the Assessor to attend college classes,
educational seminars or conferences, short courses, schools of instruction, or other
educational activities related to the performance of their duties. Attendance at educational
activities, when in the course of employment, is at the discretion of the Assessor and may
be compensated.
When approved by the Assessor, the employee may be reimbursed for the cost of
registration and expenses necessary for the educational activity. Travel expenses will be
reimbursed in accordance with the Iowa City Assessor's Office Travel policy. If the
employee voluntarily leaves Assessor's Office employment within one year of training
July 2012 14
Iowa City Assessor's Office Employee Handbook
completion, the employee may be required to reimburse the Iowa City Assessor's Office
on a pro -rata basis for the cost associated with the training.
To the maximum extent practical, priority in selecting educational activities is given to
those sponsored locally, by the Iowa State Association of Counties, and by public
agencies or associations.
Tax Information:
Any taxable income resulting from participation in professional development/educational
activities for which compensated is received will be included on the employee's W -2
form.
SICK LEAVE
Rate of Accrual; Exclusions:
Benefit eligible employees accrue paid sick leave for absence due to illness or injury
unrelated to work. For absence due to work - related illness or injury, see Workers'
Compensation in this handbook.
Sick leave will accrue at the end of each pay period. Sick leave accrues for eligible full -
time employees at the rate of 5.538 hours per pay period (18 eight -hour days per year) to
a maximum of 960 hours (120 eight -hour days). Sick leave accrues for eligible part-time
employees at the rate of 50% of the full -time benefit to a maximum of 480 hours (120
four -hour days).
Sick leave is taken in one quarter hour increments and will not be paid in advance. An
employee does not accrue sick leave when on unpaid leave. If a holiday falls within the
paid sick leave, that day will be counted as a holiday and not as a sick leave day.
Family Medical Leave Act (FMLA) eligible employees needing sick leave for
consecutive or intermittent leaves totaling three weeks or more will complete a
Family/Medical Leave Request form. See Family and Medical Leave Act (FMLA) in
this handbook.
Sick leave benefits are not paid for:
a. More than half a day for a doctor or dentist appointment unless a doctor or
dentist's statement is provided indicating such, upon the Assessor's request.
b. Illnesses, injuries and doctor /dentist appointments occurring during vacation.
c. Illness or injury suffered and recovered from during a leave of absence.
d. Illness or injury occurring after the employee has given notice of resignation
unless physician's verification is provided. The department head /elected official
may waive this requirement under exceptional circumstances.
Notification of Illness/Injury:
When an employee will be absent for reason of illness or injury, the Assessor must be
notified. Failure of the employee to do so, without a bona fide reason, will result in the
employee being considered absent without leave, and subject to disciplinary action up to
and including termination. The employee must inform the Assessor of the length of time
the employee expects to be absent. Employees should consult with the Assessor to obtain
specific departmental procedures for calling in an absence (e.g. who is authorized to
receive the call in lieu of the Assessor, what number to call).
July 2012 15
Iowa City Assessor's Office Employee Handbook
It is the Assessor's expectation that employees utilize sick leave benefits for the purposes
intended. Upon request of the Assessor, the employee must furnish satisfactory medical
evidence from the employee's health care provider that the employee's illness or injury
will require time off work. The Assessor may also require a second opinion from Mercy
Occupational Health, and the Assessor's Office will pay any uninsured cost of obtaining
such evidence.
Return to Work (Non -work Related Injury/Illness):
An employee shall notify the Assessor and/or Human Resources of their intent to return
to work as soon as possible, but no later than two (2) days prior to the anticipated date of
return. The Assessor may require a fitness for duty report from the employee's health
care provider. The Assessor may also require a second medical opinion, at Assessor's
Office expense, before allowing an employee to return to duty.
Return to Modified Work (Non -work Related Injury/Illness):
Employees should check with the Assessor regarding availability of modified or alternate
work assignments. Opportunities and duties may vary by department and time of year.
Each job modification request will be handled individually and any modification will be
based on medical restrictions directly attributable to the injury /illness. Any
accommodation will be temporary in nature and will be monitored periodically.
Misuse of Sick Leave:
Misuse of sick leave is either excessive use of sick leave or misrepresentation in
connection with sick leave privileges.
a. Excessive use of sick leave may be:
1) Use of sick leave in excess of that accumulated by the employee, or
2) Use of sick leave to the extent that no sick leave has been accumulated by an
employee during a total of any six consecutive months during any 12 -month
period unless it is for a FMLA qualifying reason.
b. Misrepresentation in connection with sick leave privileges is use of sick leave for
any purpose not authorized by this handbook.
Misuse of sick leave will result in loss of pay for the duration of the absence, and may
result in further disciplinary action, up to and including termination.
Termination of Employment:
Non - bargaining employees with more than 20 years of continuous employment when
they retire or terminate in good standing shall receive payment for 25% of their
accumulated sick leave, to a maximum of 30 days. Other employees refer to their
bargaining agreements. For employees with less than 20 years of continuous service,
termination of employment cancels all unused accumulated sick leave. An active
employee who changes to non - benefit eligible status will have their accrued sick leave
frozen until they resume benefit status. Sick leave that is frozen may not be used or
converted to vacation.
Extended Sick Leave:
See Family Medical Leave Act (FMLA) and /or Unpaid Leaves of Absence sections in
this handbook.
Family Sick Leave:
In the event of an illness in the immediate family of an employee, or in the event of a
doctor or dental appointment not exceeding half a day for a member of the employee's
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immediate family, or when the employee is the nearest relative, the employee may use
available accrued sick leave. Use of sick leave as family sick leave shall not exceed 3
days per occurrence of illness unless the Assessor authorizes longer; if the employee's
spouse or child undergoes surgery, the employee may use up to 4 days sick leave as
family sick leave. Verification of the illness or the appointment must be furnished by the
employee upon request of the Assessor. "Immediate family" includes spouse, domestic
partner, children, step - children, parents, step - parents, parents -in -law, grandparents or
other permanent members of the immediate household.
Maternity Leave:
Leave for the purpose of giving birth to a child, or for recovering from giving birth, is
treated in the same manner as other sick leave.
Paternity and /or Adoptive Parent Leave:
A father may use up to 80 hours of available accrued sick leave upon the child's birth.
An adoptive parent may use up to 80 hours of available accrued sick leave upon the
child's arrival in the home.
Conversion of Sick Leave to Vacation:
Employees who have accumulated 720 hours (90 days) of sick leave may convert
additionally accrued sick leave to vacation at the rate of one hour vacation for every 4
hours of sick leave accrued. This conversion right exists only so long as 720 hours (90
days) sick leave is maintained, but employees who have converted sick leave to vacation
pursuant to this policy will retain that vacation even though their accumulated sick leave
falls below 720 hours (90 days). See Vacation in this handbook.
UNEMPLOYMENT INSURANCE
The Iowa City Assessor's Office provides unemployment insurance in accordance with
state law. Iowa Workforce Development is the administrator of this program.
UNPAID LEAVES OF ABSENCE
The Assessor may grant an unpaid leave of absence for a limited period. At the end of a
leave of absence, the employee may return to work in the same position as when the
employee left and will receive compensation on the same basis as when the employee
began the leave of absence, if the position is vacant or has not changed such that the
employee on leave is no longer qualified for it. An employee who fails to return to work at
the end of an unpaid leave of absence shall be deemed to have voluntarily quit, or, if
applicable, retired on the last day of work prior to the leave.
During an unpaid leave of absence that is not FMLA qualifying, the employee:
• must pay any group health and dental care contributions due if coverage is desired.
Life and disability insurance may be continued as permitted under the County's
agreement with the insurer. The employee must arrange to provide the payments with
the Auditor's Office before coverage has expired and before the end of the month
during which the unpaid leave begins;
• does not accrue sick leave, vacation or other forms of leave; and
• does not accrue seniority or receive other job benefits.
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VACATION
Benefit eligible full -time employees earn vacation as follows:
Date of eligibility until fourth anniversary* 2 working weeks
Fourth anniversary until ninth anniversary* 3 working weeks
Ninth anniversary until nineteenth anniversary* 4 working weeks
Nineteenth anniversary* and later 5 working weeks
Benefit eligible part-time employees accrue vacation at half the rate of full -time
employees. Earned vacation is prorated biweekly. Employees will receive credit for all
time worked in benefit eligible status as long as their employment remains active with the
Iowa City Assessor's Office. Vacation does not accrue while on unpaid leave of absence,
workers' compensation, long term disability benefits, or layoff.
Vacation may accumulate up to twice the employee's annual accrual amount plus up to
four and a half (4.5) days vacation accrued from sick leave conversion. Vacation accrual
in excess of this amount shall be forfeited, and the employee shall accrue no additional
vacation until the total accumulation is reduced below the maximum amount. See
Conversion of Sick Leave to Vacation in this handbook.
Vacation pay is the employee's normal pay for the time the employee would have been
regularly scheduled to work. Vacation should be taken in not less than %2 hour
increments.
Vacation should be requested in writing three weeks in advance, but should not be
requested more than 180 days in advance. The Assessor may waive the three -week
requirement, and won't unreasonably refuse to do so. The Assessor may deny an
employee's request for vacation if determined that approval of the request would render
the department understaffed.
The vacation period may be changed if an unforeseen circumstance of the employee
arises which would be applicable to a different paid leave prior to the start of the
vacation. Illnesses, injuries, or other paid leave situations, occurring during a scheduled
vacation will be counted as vacation. A paid holiday occurring during an employee's
vacation counts as a holiday, not vacation.
Upon resignation or termination in good standing, or layoff from the Iowa City
Assessor's Office, an employee is paid for available accrued vacation. However, an
employee who is discharged for cause or who does not leave in good standing shall
forfeit vacation pay. See Notice of Resignation and Termination of Employ in this
handbook.
* Anniversary refers to years in benefit eligible status.
VACATION DONATION
The Iowa City Assessor's Office recognizes circumstances exist where employees may
wish to donate their accrued vacation to another employee. An employee may request to
donate vacation to another benefit eligible Assessor's office or County employee whose
sick leave is exhausted and who has been on leave for at least two weeks due to a
personal illness /injury or an illness /injury in the immediate family.
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The employee donating his/her vacation must complete a Vacation Transfer Request
form indicating the number of vacation hours and effective date of the transfer. Approval
must be obtained from the Assessor and the department head /elected official of the
employee receiving time. The vacation donation becomes irrevocable upon the
signatures of the Assessor and the receiving employees department head /elected official.
The Vacation Transfer Request form must then be forwarded to the Auditor's Office so
the employees' sick and vacation records can be updated.
The receiving employee must use the donated vacation within 30 working days of the
effective date of the donation. Thereafter, unless the recipient's leave is extended beyond
that 30 work day period, any unused portion will be returned to employees who donated
in the reverse order in which it was donated with the most recent donation being first
returned.
Donated vacation will be accounted for by the hour, regardless of pay rates. Donated
vacation will be paid at the wage rate of the employee who uses it. In no case shall
employees receive more compensation than he /she would have earned while working
his/her normal schedule. The receiving employee is accountable for applicable tax and
social security withholding, and will not accrue additional paid vacation and sick leave
while using the donated vacation.
Vacation Donation Regulations:
Donations must come from vacation currently available for use by the donating
employee. In any calendar year, the maximum total vacation an employee can donate is
half the employee's annual vacation accrual.
Vacation donations are completely voluntary. Under no circumstances will employees be
coerced or pressured to donate vacation time.
WELLNESS PROGRAM
The Iowa City Assessor encourages employees and their families to be healthy by
providing the Johnson County Wellness Program and by encouraging participation in
wellness activities. The two goals of this voluntary program are to improve individual
health and to decrease health care costs. The program provides various types of health
assessments, individual counseling, and educational programs. Activities are provided at
low or no cost to the employee or family member.
Assessor's Office employees are allowed to use up to five (5) hours of Assessor's Office
time annually to participate in these and other program sponsored activities:
• A Wellness Program Orientation (either group or individual session)
• Two (2) Personal Health Look appointments
• Two (2) hours of educational program time such as "Lunch and Learn ", CPR and
First Aid classes, and smoking cessation counseling
• Medical screening such as cholesterol, diabetes, blood pressure, and skin cancer
• Influenza vaccination
Participation records related to wellness programs are maintained at Johnson County Public
Health in the Wellness Program confidential files. No information is released without the
participant's written informed consent.
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FINANCIAL WELLNESS:
In addition to physical and mental wellness, the Iowa City Assessor's Office also
promotes financial wellness. Employees and their families have access to educational
opportunities supporting healthy financial decisions and individual goal attainment.
Employees are allowed to use up to three (3) hours of Assessor's Office time annually to
participate in financial- related wellness activities sponsored by the County. Examples
include individual counseling regarding 457 Deferred Compensation, presentations by
IPERS, informational sessions on saving for college, retirement, IRA's, flexible spending
and related educational programs. Participation is voluntary and supervisory permission
is required.
POLICIES
AFFIRMATIVE ACTION/EQUAL EMPLOYMENT OPPORTUNITY
The Iowa City Assessor's Office provides equal employment opportunities to all
employees and applicants for employment in accordance with the laws, directives, and
regulations of federal, state, and local governing bodies or agencies including full
compliance with federal immigration laws.
It is the policy of The Iowa City Assessor's Office to treat applicants, employees, and the
public fairly, without regard to race, color, creed, national origin, religion, sex, sexual
orientation, gender identity, marital status, age, or disability. The Assessor's Office takes
appropriate action to bring about full equal opportunity to areas including but not limited
to recruiting, hiring, training, compensation, promotion, policies with respect to
termination and rehire, education, discipline, and social and recreational programs.
The Human Resources Administrator is the designated Equal Employment Opportunity
Officer for the Iowa City Assessor's Office and is responsible for collecting necessary
data, developing policy and practice narratives, disseminating the program and reporting
to the Board of Supervisors on adherence to the program. The Iowa City Assessor's
Office is an Affirmative Action/Equal Employment Opportunity employer. Concerns or
questions should be directed to the Iowa City Assessor or Human Resources where the
written program is maintained.
ALCOHOL AND SUBSTANCE USE
The Iowa City Assessor's Office is committed to providing employees with a workplace
that is safe, productive and conducive to their welfare while balancing respect for
individual privacy. Drug and alcohol use interferes with and reduces the operational
efficiency of the Assessor's Office and county government and undermines the public's
trust in its functions. Consistent with this spirit and intent, and in compliance with the
Drug -Free Workplace Act of 1988, Johnson County has developed this policy regarding
alcohol and controlled substances and the Iowa City Assessor's Office has adopted this
policy and program. Compliance with the terms and reporting requirements of this policy
is a condition of employment for all employees. Employees of the Assessor's Office must
also comply with the terms and reporting requirements of drug and alcohol policies
required by federal and state regulations.
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Expectations:
The Iowa City Assessor expects employees to arrive at work as scheduled in a reliable
state, free of the influence of alcohol and drugs, and remain free from their influence
while on the job. Under no circumstances should employees be consuming alcoholic
beverages or taking illegal drugs during the workday. The unlawful manufacture,
distribution, dispensation, possession, or use of alcohol or a controlled substance on the
County's premises or while in an Assessor's Office or County vehicle, vessel, or while
conducting county or Assessor's Office business is prohibited.
Notification:
Prescribed medications must be taken in accordance with the prescriber's directions and
the employee should advise his/her supervisor if the possible side effects could affect the
work being performed. The Iowa City Assessor reserves the right to take appropriate
action (including relieving the employee from work) if the use of a prescribed or an over -
the- counter drug is impairing or is deemed likely to impair the employee's faculties or
work performance.
Reporting Convictions:
All employees are required to report any conviction or the receiving of a deferred
judgment under a criminal drug statute for a violation occurring while conducting Iowa
City Assessor's Office business on or off the County's premises. A report of a conviction
or deferred judgment must be made to the Assessor and to the County Attorney's Office
or the Human Resources Department within five days after the conviction or receiving a
deferred judgment. Additionally, employees are required to report alcohol or drug related
charges if they are required to drive as part of their job, and if the charge results in loss of
their driver's license temporarily or permanently.
Employee Assistance Program:
The Iowa City Assessor recognizes drug and alcohol dependency as illnesses and major
health problems. The Assessor also recognizes drug and alcohol abuse as a potential
health, safety, and security problem. If a problem is perceived, the Assessor may
recommend and in some cases may require the employee to attend the Employee
Assistance Program (EAP) for confidential, professional services.
The EAP provides a constructive way for employees and their families to deal with alcohol
or drug- related problems before they interfere with continued employment. However, an
employee must continue to comply with office policies, meet attendance, job performance,
safety and appropriate behavior standards. It is up to the employee to seek or accept
treatment for a dependency, and to discuss a medical leave of absence with the Assessor.
Referrals or voluntary admissions will be disclosed only to those in the Assessor's Office
or County who have a need to know. See Employee Assistance Program section in this
handbook.
Testing Procedure:
Drug and alcohol testing will be conducted at Mercy Occupational Health or another
testing site designated by Johnson County. The test sample follows a chain of custody
and is analyzed by the authorized laboratory or testing facility. If the test results indicate
the employee is under the influence of alcohol or a controlled substance, or indicate the
presence of alcohol or a controlled substance, a second test using an alternative testing
facility and /or method of analysis shall be conducted. The second drug test shall utilize
the split sample, which is a portion of the test sample taken from the employee for use in
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Iowa City Assessor's Office Employee Handbook
the first test. An employee will have the opportunity to explain the results of a positive
drug or alcohol test to a certified Medical Review Officer (MRO).
Testing Circumstances and Consequences:
Supervisory personnel suspecting drug or alcohol abuse will closely observe and
document an employee's job performance and productivity, work habits, behavioral
patterns and attendance records. Any problems perceived or deduced from these
observations should be discussed with Human Resources and /or the Assessor and
addressed with the employee. Failure to report such information may result in
disciplinary action.
Reasonable Suspicion:
An employee suspected to be under the influence of alcohol or drugs will not be allowed
to continue working. The employee's designated emergency contact will be notified and
the supervisor will arrange to have the employee driven home. The Iowa City Assessor
reserves the right to test employees when there is reasonable suspicion that their work
performance or on-the-job behavior has been affected in any way by drugs or alcohol.
When unsatisfactory job performance and /or attendance problems persist, disciplinary
action up to and including termination of employment will result.
Reasonable suspicion testing is drug or alcohol testing based upon the evidence that an
employee is using or has used alcohol or other drugs in violation of the employer's policy.
This evidence is drawn from specific objective and articulable facts and reasonable
inferences drawn from those facts in the light of experience. For the purposes of this policy
and procedure, facts and inferences may be based upon, but not limited to, any of the
following:
• Direct observation of alcohol or drug use or abuse.
• Physical symptoms or appearance of being impaired due to alcohol or other drug use
such as the smell of alcoholic beverages or drugs emanating from the individual,
slurred or incoherent speech, lack of manual dexterity, reddened eyes or dilated pupils,
lack of or poor coordination, deterioration of work performance, changes in appearance
and demeanor, drowsiness, errors and irregularities in work performance.
• Unexplained changes in behavior /personality such as abusive and/or erratic behavior,
insolence, depression, anxiety, extreme nervousness or unusual insubordination.
• A report of alcohol or other drug use provided by a reliable and credible source.
• Evidence that an employee has manufactured, sold, distributed, solicited, possessed,
used, or transferred illicit drugs or consumed alcoholic beverages while at work for the
Iowa City Assessor's Office, or while on Johnson County premises, or while operating
the Iowa City Assessor's Office or Johnson County vehicles, machinery or equipment.
Post - Accident:
The Iowa City Assessor or County reserves the right to test employees for drugs and
alcohol after a work - related accident when one or more of the following conditions are
present:
• a fatality occurred;
• any individual suffers bodily injury known at the time of the accident;
• one or more vehicles incur disabling damage and require towing/removal from the
scene;
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• the accident results in cumulative property damage of $5,000 or greater as reasonably
estimated at the time of the accident; or
• the Iowa City Assessor's Office employee receives a citation for a moving violation.
If none of the above conditions are present, and the Iowa City Assessor's Office employee
involved in the accident would like to be tested voluntarily for drugs and alcohol, the
employee may submit to testing at the Iowa City Assessor's Office expense.
Following an accident, the employee will be tested as soon as possible, but not to exceed
eight hours for alcohol and 32 hours for drugs. An employee subject to post- accident
testing shall remain readily available or may be deemed by the employer to have refused to
submit to testing.
First Positive Test Results:
An employee in the initial probationary period who receives a positive drug and /or
alcohol test result will be terminated. A non - probationary employee's first confirmed
positive drug or alcohol test will result in a requirement that the employee be evaluated
by Johnson County's EAP with subsequent referral and aftercare if necessary. The
uninsured cost of the prescribed treatment program resulting from the first positive test
will be paid for by The Iowa City Assessor's Office. Failure to comply with the
treatment plan will result in termination of employment.
Generally, no disciplinary action will be taken against an employee solely as a result of the
first positive drug or alcohol test if the employee complies with the requirements of
rehabilitation and successfully completes rehabilitation.
Subsequent Positive Test Results:
If an employee tests positive under Johnson County's drug or alcohol testing program
twice within 36 months, the employee will be terminated. If more than 36 months passed
between positive tests, both are considered a first positive test.
Refusal Consequences:
An employee who refuses an instruction to submit to a reasonable suspicion or post -
accident drug /alcohol test will be treated as if the employee had a positive test result for
purposes of requiring evaluation, treatment and future drug testing. The employee shall
not be permitted to finish his/her shift and shall immediately be placed on suspension
without pay pending disciplinary action up to and including termination of employment.
Follow -up:
Once returned to duty, employees may be required to undergo unannounced follow -up
testing. Such testing will take place just before, during, or just after the job duties are
performed. The frequency and duration of the follow -up testing will be recommended by
the substance abuse professional.
Invalid Drug Tests:
The result of a urine drug test is considered invalid if it contains an unidentified
adulterant or an unidentified interfering substance, has abnormal physical characteristics,
or has an endogenous substance at an abnormal concentration that prevents the laboratory
from completing or obtaining a valid drug test result. If a dilute negative sample (a drug
test that is negative for the five drugs or drug metabolites but has a specific gravity value
lower than expected for human urine) is provided another test will be required. If the
second test also shows a dilute negative sample, the test is considered invalid. An invalid
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Iowa City Assessor's Office Employee Handbook
drug test is considered a positive test and will result in disciplinary action up to and
including termination of employment.
Confidentiality:
Employee test results are considered confidential. Test results and other confidential
information may only be released to the employer, the employee, and the substance abuse
professional.
Policy Violations:
Violations of this policy may result in disciplinary action, up to and including
termination, and may have legal consequences. An employee may be subject to
immediate termination for such actions as illegally selling or distributing drugs on
County property. Possible violations of the law will be referred to law enforcement
authorities.
AMERICANS WITH DISABILITIES ACT (ADA)
The Americans with Disabilities Act (ADA) guarantees equal opportunity for individuals
with disabilities in areas of employment and accessibility to local government activities,
services and programs. An individual with a disability is a person who has a physical or
mental impairment that substantially limits a major life activity, has a record of such
impairment, or is regarded as having such impairment. Johnson County and The Iowa
City Assessor's Office will make reasonable accommodations for disabilities unless the
accommodations would impose an undue hardship. Individuals with disabilities need to
communicate their request for accommodation, if needed.
The Assessor's Office provides individuals with disabilities the same consideration for
employment as individuals without disabilities. This applies to both current and
prospective employees. Covered employees are entitled to reasonable accommodations
in the performance of job related responsibilities.
An employee with a disability must be able to satisfactorily perform the essential
functions of the job with (or without) the reasonable accommodation. The feasibility of
reasonable accommodations is determined on a case -by -case basis taking into
consideration the employee, the specific physical or mental impairment, the essential
functions of the job, the work environment, and the ability of Johnson County to provide
accommodations.
APPEARANCE
All employees are expected to maintain a neat and clean personal appearance appropriate
to their working environment. The Assessor may establish more specific appearance
guidelines.
It is the Assessor's responsibility to determine whether the appearance of each employee
meets the expectations. The Assessor will inform the employee in situations where
his/her appearance is not appropriate. If circumstances warrant, an employee may be
required to correct an unacceptable appearance.
COMMUNICATION AT WORK
Appropriate employee communication is vital to an effective and efficient organization.
In daily communication it is important to be mindful of legislation regarding public
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Iowa City Assessor's Office Employee Handbook
records, open meetings, HIPAA, etc. Passing along information that is confidential or
not known to be factual should be avoided.
It is the Assessor's responsibility to disseminate policy changes, benefit information and
other important information to employees. Employee notification can take many forms
including oral communication, direct mail, email, paycheck stuffers, newsletters, and
posted notices.
Interoffice Mail:
An interoffice mail system is set up to facilitate communication throughout Johnson
County including incoming and outgoing business mail. Departmental mailboxes are
located in the Auditor's Office. Interoffice envelopes should be properly marked for their
transmission.
The Johnsons:
The employee newsletter is published on a quarterly basis. It provides relevant
information regarding new employees, benefits, and departmental highlights throughout
the entire County. Contributions to the newsletter are welcome and should be forwarded
to Human Resources.
ASSESSOR'S OFFICE CREDIT CARDS
Whenever possible, Iowa City Assessor's Office purchases should be made using direct
billing, reimbursement, or a purchase order. There may be times, however, when it is
necessary to make a purchase using a credit card. The County Treasurer facilitates the
issuance of County credit cards, including the Iowa City Assessor's Offices cards. Credit
card purchases are allowed for Iowa City Assessor's Office business expenses only. The
Assessor is responsible for charges made on office cards, and authorization for
expenditures must be made in advance. The Assessor determines when and by whom an
office credit card may be used.
A travel reimbursement request form must be completed and original itemized receipts
attached to pay for travel expenses charged to a office credit card. Examples of allowable
expenses include Assessor approved registration fees for conferences and seminars,
gasoline, meals, lodging, airfare, and car rental. Pre - authorized expenditures for
equipment, software, monthly fees, and supplies by the Assessor as approved in the
budget are also permitted.
Monthly credit card bills must be paid in full by the Assessor's Office to avoid interest
charges or the office credit card may be revoked. Cash advances and purchases of
alcoholic beverages on a office credit card are not allowed under any circumstances.
Charging personal items and /or items not specifically allowed by policy is also
prohibited.
EMPLOYEE DISCIPLINE
The Assessor may reprimand, suspend (with or without pay), demote, discharge or take
other appropriate action against an employee for cause. Progressive discipline will be
considered where applicable.
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FAMILY AND MEDICAL LEAVE ACT (FMLA)
The Iowa City Assessor's Office provides unpaid family and /or medical leave to eligible
employees in accordance with the Family and Medical Leave Act (FMLA) of 1993.
Eligibility:
Employees must have worked for the Iowa City Assessor's Office for more than 12
months; and worked at least 1,250 hours for the Iowa City Assessor's Office during the
preceding 12 -month period to be eligible.
Notice:
Employees must give the Iowa City Assessor's Office notice of the request for leave as
soon as practicable, 30 days for foreseeable circumstances and no later than two business
days from the time they first learn of the need for a leave in an unforeseeable
circumstance. Family or Medical Leave Request forms are available from the Assessor
and Human Resources. FMLA requests must be completed for consecutive and /or
intermittent absences of three weeks or more during a 12- month period* even if the
employee has adequate paid leave to cover the absence. Ongoing FMLA qualifying
medical conditions require recertification on an annual basis.
Qualifying Reasons for FMLA Leave:
Eligible employees may take up to 12 weeks of FMLA leave during a 12 -month period:
• for the birth and care of a newborn child;
• for the placement of a child with the employee for adoption or foster care;
• to care for a spouse, child or parent who has a "serious health condition " **
• in the event the employee is unable to perform the essential functions of his/her job due
to his/her own "serious health condition;" or
• for "qualifying exigencies " * ** arising out of the fact that the employee's spouse, child
or parent is on active duty or called to active duty status in the National Guard and/or
Reserves in support of a contingency operation and certain retired members of service.
Eligible employees may take up to 26 weeks of FMLA leave during a 12 -month period to
care for a spouse, child, parent, or next of kin who is a current covered service member
with a serious injury or illness. * * **
Employees are limited to a combined total of 26 workweeks of FMLA leave during a 12-
month period.
Spouses employed by the Iowa City Assessor's Office are jointly entitled to a combined
total of 12 weeks of family leave for the birth and care of the newborn child, for placement
of a child for adoption or foster care, and to care for a parent who has a serious health
condition. In the event of leave to care for a covered service member, spouses are jointly
entitled to a combined total of 26 weeks.
Medical Certification:
The Iowa City Assessor's Office requires medical certification from the treating health
care provider for a personal or family "serious health condition." Certification of Health
Care Provider forms are available from Human Resources. The Iowa City Assessor's
Office may also require a second or third medical opinion (at Assessor's Office expense)
and periodic recertification. Upon returning to work, employees must provide the
Assessor a return to work release from their treating physician.
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Certification will also be required for leave requested due to qualifying exigencies and to
care for a service member.
Paid and Unpaid FMLA Leave:
Paid FMLA leave will come from available paid time off accruals, primarily sick and /or
vacation. Before unpaid leave is granted, employees are required to use available
accrued sick leave in accordance with established sick leave policies including limitations
on family occurrences and at least 50% of their available accrued vacation time as of the
date of the leave. FMLA leave will be coordinated with workers' compensation and
disability cases.
Job Restoration:
Employees must maintain communication with the Assessor throughout the leave
regarding their status and intent to return to work. The frequency of this communication
will be specified by the Assessor. Following the completion of the family or medical
leave, employees will be returned to their former position or to an equivalent position
with equivalent pay, benefits and working conditions.
Failure to Return to Work:
Employees who fail to return to work following a qualified family or medical leave will
be considered to have abandoned their positions. The Iowa City Assessor's Office may
recover premiums it paid to maintain health care coverage for an employee who fails to
return to work from FMLA leave.
* 12 -month period is defined as the consecutive 12 -month period prior to the onset
of the leave, commonly referred to as the "look back" period.
* *Serious health condition as defined by the Family and Medical Leave Act of
1993.
* ** Qualifying exigencies may include attending certain military events, arranging
alternative childcare, addressing certain financial and legal arrangements, attending
certain counseling sessions, and attending post - deployment reintegration briefings.
* * ** A service member is a current member of the Armed Forces, including a
member of the National Guard or Reserves, who has a serious injury or illness
incurred in the line of duty on active military duty that may render the service
member medically unfit to perform his/her duties for which the service member is
undergoing medical treatment, recuperation, or therapy; or is in outpatient status; or
is on the temporary disability retired list.
Spouse for the purposes of the Iowa City Assessor's Office and Johnson County's FMLA
policy is defined as a legal marriage as recognized by the state of Iowa.
GIFT LAW
When Iowa City Assessor's Office and Johnson County employees accept personal
benefits, suspicions can arise that undermine public trust. Because of this, employees
should be extremely cautious about and are discouraged from accepting any gratuity or
favor. No employee, or spouse or child of an employee, shall accept loans, gifts of
money or goods, services, meals or other arrangements for personal benefit under any
circumstances directly or indirectly affecting the manner he /she performs work or makes
decisions. Even the appearance of having such an influence is not acceptable.
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Items not considered a gift include non - monetary items that are three dollars ($3.00) or
less in value, food brought by other employees to share, actual expenses for an employee
in return for the employee's participation in a panel or speaking engagement at a meeting;
plaques, items of negligible resale value given as recognition for public service, or door
prizes.
Refer to Iowa Code Section 68B for specific restrictions and exceptions and /or consult
the County Attorney's Office.
HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT
( HIPAA)
The Iowa City Assessor's Office Privacy Policies and Procedures for HIPAA govern the
use, disclosure, and security of an individual's personal health information, also known
as "protected health information" (PHI). These policies and practices apply to all Iowa
City Assessor's Office and Johnson County employees who have access to protected
health information in the course of their work. These employees sign confidentiality
agreements and receive training on the Iowa City Assessor's Office and Johnson County
Privacy Policies and Procedures for HIPAA from the Assessor, or the Johnson County
HIPAA Privacy Officer.
Security:
PHI must be received, processed, and stored in a secure manner. Only authorized
employees shall have access to PHI. Iowa City Assessor's Office employees and persons
associated with the Iowa City Assessor's Office are responsible for protecting the
confidentiality of all PHI that is obtained, handled, learned, heard, or viewed in the
course of their work or association with the Assessor's Office.
Use and Disclosure:
To preserve the confidentiality of PHI, the employee shall only use or disclose the PHI
for reasons identified in the Iowa City Assessor's Office and Johnson County Privacy
Policies and Procedures for HIPAA manual.
The use or disclosure of PHI is acceptable only in the performance of one's duties and
based on the need to know. Reasonable efforts must be made to limit use and disclosure
of PHI to the minimum necessary to accomplish the intended purpose. PHI must be
protected during collection, use, storage and destruction within the Iowa City Assessor's
Office and Johnson County.
Compliance Violations:
An effective system of communication is important in identifying compliance violations
of the privacy standards adopted by the Assessor's office and the County to protect PHI.
To encourage communication of compliance concerns by employees and other agents
doing business with the Iowa City Assessor's Office, a reporting system has been
implemented that permits employees and other agents to report concerns openly or
anonymously, orally or in writing, in accordance with established procedures found in the
Johnson County Privacy Policies and Procedures for HIPAA.
The Iowa City Assessor's Office and the County will make every effort to protect the
identity of a reporting employee, unless the employee permits the Assessor's Office or
the County to reveal his/her identity. Employees who violate the Iowa City Assessor's
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Iowa City Assessor's Office Employee Handbook
Office and County HIPAA policy or retaliate against another employee for reporting a
compliance concern will be subject to disciplinary action up to and including termination.
In addition to disciplinary action, Iowa City Assessor's Office and County privacy policy
and procedure violations may also have legal consequences.
PARKING
Parking is provided by Johnson County who strives to provide parking for employees
close to their place of employment. At some locations a parking permit and /or fee via
payroll deduction is required. The employee will be notified of the parking situation at
the facility where he /she works and of changes in availability or cost of parking. The
County or the Iowa City Assessor's Office is not responsible or liable for damages and or
loss to employees' private vehicles.
PERSONAL PHONE CALLS
Although the need for occasional personal calls is recognized, they should be limited in
number, brief, and necessary, not "visiting calls." Personal calls should be made on
employee time, not Assessor's Office time. The Assessor reserves the right to restrict
personal telephone privileges in the event they are abused. Friends and relatives should
be requested not to call during business hours except for important messages. Calls to
other employees should be confined to Assessor's Office business. A personal calling
card or personal cell phone should be used to make personal long distance calls. In
emergency situations when this is not possible, employees must reimburse the Iowa City
Assessor's Office or County for the expense.
The ring volume on personal cell phones should be set to vibrate, low or preferably off
when the employee is in the office. Employees should turn off their personal cell phones
when left unattended.
RESPECTFUL WORK ENVIRONMENT
A respectful work environment is a professional work atmosphere, free from physical,
psychological or verbal harassment. The Iowa City Assessor's Office and Johnson County
strive to provide employees with a respectful work environment consistent with applicable
state and federal regulations. Employees are expected to adhere to acceptable conduct at
all times. It is the responsibility of each employee to promote a positive, productive work
environment. This involves respecting the rights and feelings of others and refraining
from any behavior that might be harmful to co- workers.
The following policies set forth expectations that achieve a safe, healthy, efficient, and
comfortable work environment for employees of the Assessor's Office and Johnson
County.
General Harassment:
Harassment debilitates morale and interferes with individuals' work environments and
their work effectiveness. It is the intention of the Iowa City Assessor's Office and
Johnson County to provide employees with a professional work environment, free from
physical, psychological or verbal harassment. No employee should be subjected to
harassment. Employees are expected to be sensitive to how others receive their
comments or actions.
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Iowa City Assessor's Office Employee Handbook
Definition: Harassment is any behavior that creates or is intended to create a hostile,
offensive or intimidating work environment. General harassment includes, but is not
limited to, a broad range of physical or verbal behavior such as: physical or verbal abuse;
derogatory materials, comments or jokes; insults and slurs; unwelcome physical contact
of any nature; taunting; unwarranted charges and complaints to discredit, harass or harm
an employee; unwelcome and unsolicited sexual advances; and requests for sexual favors
as a condition of employment or affecting any personnel decisions or benefit programs.
Sexual harassment is a specific form of harassment.
Sexual Harassment:
Sexual harassment is unlawful and can involve a wide range of subtle and not -so- subtle
behaviors. Sexual harassment can involve individuals of the same or different gender. It
is the policy of the Iowa City Assessor's Office and Johnson County that all employees
have the right to work in an environment free from all forms of discrimination and
conduct which can be construed as sexual harassment.
Definition: Sexual Harassment is verbal or physical conduct of a sexual nature, a sexual
advance, or a request for a sexual favor. Such conduct is considered sexual harassment if
it is both unwelcome and when any of the following occur:
• submission to conduct is explicitly or implicitly a term or condition of employment;
• submission to or rejection of the conduct is used as the basis for an employment decision;
or
• the conduct unreasonably interferes with a person's work performance or creates an
intimidating, hostile, or offensive working environment.
Examples of conduct that might be considered sexual harassment are: repeated unwelcome
flirtations, advances or propositions; subtle pressure for sexual activities; unnecessary
touching of an individual; graphic remarks about a person's body or sexual activities; the
use of sexually degrading words to describe a person; unsolicited sexual comments or
jokes; and a display of sexually suggestive objects, pictures, or clothing. Sexual
harassment, or any other type of harassment, is unacceptable both in the workplace and in a
work - related setting outside the workplace.
Bullying:
The Iowa City Assessor's Office and Johnson County strongly supports the rights of all
employees to work in an environment free from bullying or mobbing behavior.
Definition: Bullying or mobbing behavior is verbal or physical conduct that over a
period of time, continuously and systematically: intimidates, shows hostility, threatens,
and/or offends any co- worker; interferes with a co- worker's performance; or otherwise
adversely affects a co- worker.
Bullying or mobbing conduct includes, but is not limited to:
• threatening, intimidating, or hostile acts directed at a co- worker;
• continuous abrasive behavior;
• using abusive, obscene, or threatening language or gestures;
• discrediting a co- worker;
• prohibiting due process;
• slander;
• withholding important information vital to a co- worker's job performance; and
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Iowa City Assessor's Office Employee Handbook
• acts of physical isolation.
These guidelines are fundamental in nature and are matters of good judgment and
common sense.
Workplace Violence:
Violent acts or threats of violent acts destroy workplace security for employees.
Therefore, the Iowa City Assessor's Office's policy is that violent acts or threats of
violent acts made by an employee against another person's life, health, well - being, family
or property will not be tolerated. This policy also applies to threats from the general
public towards the Assessor's Office or its employees.
Firearms and Weapons:
In furtherance of the workplace violence policy, no employee will be permitted to possess
or carry firearms or other lethal weapons on premises owned or occupied by Johnson
County to include the Iowa City Assessor's Office. Weapons include, without limitation,
guns of any description, long knives, brass knuckles, etc. This excludes firearms and
weapons carried by employees as required by their employment.
Reporting:
An employee who believes he or she has been subject to general harassment, sexual
harassment, bullying, violence or threats, or has witnessed or otherwise learned of such
behavior by another employee or member of the public in any capacity described herein,
should immediately discuss it with the Assessor or one of the Assessor's Deputies. The
Iowa City Assessor recognizes there may be specific situations where employees cannot
address a perceived violation of the Respectful Work Environment policy. If an
employee believes this policy has been violated by the Assessor or are unsatisfied with
the response to their complaint, the employee should report his/her concerns to Human
Resources or the County Attorney in a timely manner. Also as appropriate, the employee
may file a complaint directly with the Board of Supervisors and request the investigation
be completed by someone other than the Human Resources Department or the County
Attorney's Office. All complaints will be treated confidentially to the maximum extent
possible and will be promptly investigated. In no case will the Iowa City Assessor's
Office or Johnson County tolerate retaliation against any person raising concerns under
these policies.
Along with the reporting procedures outlined above, individuals who believe they are being
harassed are encouraged to advise the offender that his/her behavior is unwelcome and
request that it stop. Often, this action alone will resolve the problem. However, The
Assessor recognizes it is not necessary for an individual to talk directly to an offender if
that person feels uncomfortable doing so.
Policy Violations:
Any employee who violates a respectful work environment policy or who retaliates
against an individual who reports a violation, will be subject to disciplinary action, up to
and including termination of employment. Policy violations may also have legal
consequences.
Management at all levels shall take timely and appropriate action when policy violations
are brought to their attention. Any supervisor who fails to act on employee complaints or
on personal knowledge of policy violations will likewise be subject to disciplinary action
up to and including termination.
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Iowa City Assessor's Office Employee Handbook
The Iowa City Assessor's Office and County's commitment to a respectful work
environment extends to our work with the public. The Assessor reserves the right to
notify any user of County government services, employee from another government
office, or vendor of unwelcome conduct and take appropriate action to address said
conduct.
Confidentiality:
Although the Iowa City Assessor's Office cannot guarantee confidentiality, it will strive
to handle all matters in a way that will address the area of concern without unnecessarily
disrupting working relationships throughout the complaint /investigation process.
RESPONSIBILITY DURING WORK
During scheduled hours of work, employees shall devote their full attention and efforts to
assigned duties and responsibilities. We take pride in our work and are accountable to
the taxpayers of Iowa City in our efforts to do the best job possible. Use of Assessor's
Office time to take care of personal matters does not fulfill this obligation.
Employees should strive to maintain a productive work environment for themselves and
their co- workers. Breaks and lunch periods are designated times that may be used to
address issues not related to work. Having children, personal visitors, pets, or sharing
photos, hobbies, etc. at work can detract from individual and office work performance as
well as the overall services we provide to the public. Circumstances which call for
special arrangements need to be approved by the Assessor and should be temporary in
nature.
SOCIAL MEDIA USE
The Iowa City Assessor understands the importance social media plays in how
information and ideas are communicated in society today. The Assessor recognizes
employees write blogs and /or participate in other social networking activities. The
expectation is to provide a clear line between you as the individual and you as the
employee. Employees are cautioned that there is no expectation of privacy while using
the Internet. Postings can be viewed by anyone.
Participation in blogs and /or social media sites must not interfere with county work
productivity; personal activities must take place during personal time. (See
Responsibility During Work and TechnoloQV policies.)
Employees may not disseminate confidential information. Before posting any Iowa city
Assessor's Office or county information not generally available to the public on a social
media site, consult with the Assessor.
Be aware when you choose to go public with postings, you are legally responsible for
your comments as the constitutional protection of free speech is not unlimited.
Employees should be cautious in posting any statements that violate or appear to violate
Iowa City Assessor's Office or County policies and /or State and Federal law including
harassing, threatening, or obscene comments. These types of comments may lead to legal
action and /or discipline, up to and including termination of employment, depending on
the context of the postings.
Employees may not represent or speak for the Iowa City Assessor's Office or County
unless specifically authorized to do so.
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If you identify yourself as an Iowa City Assessor's Office employee when setting up a
site or posting on a personal blog or social media site, please understand some may view
you as a spokesperson for the Iowa City Assessor. Because of this, the Assessor
encourages employees, when posting or commenting on items related to the Assessor's
Office or County and the work you perform, to use a disclaimer stating the opinions
expressed are your own and not those of the Iowa City Assessor's Office or County.
Employees shall not use a county /office network password to register for personal -use
sites.
County logos are reserved for official County use. They may not be used on personal
blogs or personal social media sites.
Employees of the Assessor's Office and Johnson County are public employees, subject to
open meetings and open records law as outlined in Chapters 21 and 22 of the Iowa Code.
The Iowa City Assessor's Office and Johnson County will protect itself from the posting
of unauthorized and /or confidential Assessor or County information and reserves the
right to monitor comments about the Assessor's Office or County on blogs, forums, or
other social media outlets.
TECHNOLOGY
This policy provides guidelines for appropriate use of computer facilities and services at
the Iowa City Assessor's Office and Johnson County. Computers, the internet and email
are powerful research, communication, commerce and time - saving tools that are made
available to Assessor employees for the performance of their job duties. The use of these
efficient and effective communication tools are critical but, like any tools, they have the
potential to be used for inappropriate purposes. Employees in departments with protected
health information stored electronically should also refer to the County's HIPAA Privacy
and Security policies.
Computer, Email, and Internet Use:
Iowa City Assessor's Office computers, the internet and email are for business use.
Users of the internet and email are to comply with all appropriate laws, regulations and
generally accepted internet and email etiquette. Users should identify themselves
properly when using the internet and email, conduct themselves professionally, and be
aware that their activities reflect on the reputation and integrity of Assessor Office
employees.
Users are responsible for the content of any communication they send over or place on
the internet and email. Employees should be aware that electronic files they create on the
county systems are the property of Johnson County. Employees are not to expect privacy
in the use of county email, internet, and computer systems. The Iowa Open Records Act
(Chapter 22, Code of Iowa) and the Freedom of Information Act, as interpreted by the
Courts, indicate that electronic files obtained via the internet and email communications
are public records and subject to inspection by the public in the same manner as paper
documents. Individuals using Iowa City Assessor's Office and Johnson County
equipment to access the internet or for email are subject to having activities monitored.
Email is not secure; therefore confidential information should only be sent at Department
discretion. Confidential emails should include the following at the bottom:
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Iowa City Assessor's Office Employee Handbook
"This email and any files transmitted with it may contain confidential or
privileged information and is intended solely for the use of the individuals)
or entity to whom it is addressed. Unauthorized review, use, disclosure or
distribution is prohibited. If you have received this email in error please
delete it from your system."
PCs with a modem activated and communication software enabled must not be left
unattended unless the computer is locked or has an access control system approved by
Information Services installed. Leaving a computer active in this fashion could allow
unauthorized persons to gain access to the county networks. Employees must not leave
modems connected to personal or portable computers in auto - answer mode, such that
they are able to receive in- coming dial -up calls.
The following actions are prohibited (unless directly related to job function). It is
unacceptable for Iowa City Assessor employees to:
• Download any software, including but not limited to games, weather alerts, screen
savers, toolbars or any other browsing tools without prior authorization of
Information Services.
• Participate in internet discussion groups, chat rooms, or other public electronic
forums.
• Listen to music or the radio on the internet.
• Knowingly or intentionally publish, display, transmit, retrieve or store inappropriate
or offensive material on any Iowa City Assessor computer system.
• Create or distribute defamatory, false, inaccurate, abusive, threatening, racially
offensive or otherwise biased, discriminatory or illegal material.
• View or distribute obscene, pornographic, profane, or sexually oriented material.
• Violate laws or County policies.
• Place advertisements for commercial enterprises, including but not limited to, goods,
services or property.
• Violate or infringe on the rights of others.
• Conduct business unauthorized by the department.
• Restrict or inhibit other users from using the system or the efficiency of the computer
systems.
• Cause congestion or disruption of networks or systems, including distribution of
chain letters.
• Transmit incendiary statements, which might incite violence or describe or promote
the use of weapons.
• Conduct political activity.
• Use the system for any illegal purpose.
Information on the internet may be inaccurate, invalid, or deliberately misleading, and
any decisions based upon it must be subject to close scrutiny. Take into account that
information received through the internet is not necessarily reliable. Accept that such
information may not only be incorrect, but may have been released in order to cause
malicious damage or defraud. Validate the sources of information and pay particular
attention to its date; data on the internet can be a number of years old and yet still claim
to be `new', the latest, etc.
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Iowa City Assessor's Office Employee Handbook
Credit card numbers, telephone calling card numbers, fixed log -in passwords, and other
security parameters that can be used to gain access to goods or services are not to be sent
over email or the internet in readable form. Make sure to use a secure connection when
sending this type of information. A secure website address will start with "https:" and
will display a locked padlock in the bottom right corner of the screen.
Passwords:
Passwords are an important aspect of computer security. They are the front line of
protection for user accounts. A poorly chosen password may result in the compromise of
Johnson County's entire network. All Assessor and County employees are responsible
for taking the appropriate steps, as outlined below, to select and to secure their
passwords.
Passwords are to be at least five characters in length, and should consist of a combination
of letters, numbers and/or special characters (i.e. *? — # @ &). Employees are to avoid
using any combination of their login name and avoid using the same password they use
for other accounts. The system will not allow users to reuse the previous five passwords.
Passwords must be kept secure. They are not to be written down and stored anywhere
obvious in the work areas (on or near the computer, under the keyboard or in a desk
drawer). Likewise they are not to be stored in a file on any computer system (including
Palm Pilots or similar devices) without encryption. Passwords are not to be shared with
anyone, even on a temporary basis. They are not to be inserted into email messages or
other forms of electronic communication. Passwords should be shared only with support
staff to resolve computer problems or troubleshooting and passwords should be changed
immediately after the problem is resolved. Users shall not attempt to learn another
person's password and /or access another person's account using their password.
Passwords need to be changed often, and the system will require they be changed at least
every 60 days. Users are granted three grace logins after a password has expired. (Three
chances to login with the old password after it has expired.) An account will be locked -
out after three invalid logon attempts.
All workstations are to be secured with a password - protected screen saver utilizing the
automatic activation feature set to ten minutes or less, or by manually locking the
workstation (CTRL + ALT + DELETE) when the workstation will be unattended.
Backups:
Information stored on network drives is backed up nightly but information stored on a
local (i.e. "C ") drive is not backed up and is vulnerable to being lost. Therefore, all data
created or accessed on network computers should be stored on network drives.
Portable Computers:
Laptop computers, notebooks, and other portable computers are valuable and a prime
target for theft. These resources are provided to employees to assist in performing their
jobs more effectively. Employees are responsible for any assigned Iowa City Assessor's
Office or Johnson County equipment and are expected to secure this equipment at all
times. Because of their susceptibility to theft, sensitive data should not be stored on
portable computers. Data on portable equipment is to be copied to a network drive on a
regular basis for backup purposes. Virus software on portable computers is to be updated
each time the computer is connected to the County network.
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Remote Access:
Employees will not be granted remote access without the appropriate business
justification and approvals. Remote access to County resources is to be used for business
purposes only. Caution should be used when accessing sensitive Assessor's Office or
county information in public areas such as on airplanes, restaurants, or public
transportation. The means of remote access will be determined by Information Services.
Security through a firewall approved by Information Services must be in place before
remote access is allowed. Any expense to accomplish and maintain this connection will
be the responsibility of the employee not the County or the Iowa City Assessor's Office.
Employees are not to set up any type of wireless system on the County network.
Employees are not to access any wireless system that the County has without approval
from Information Services prior to connecting.
Remote access by software vendors will be allowed only for troubleshooting purposes
and only through a VPN (virtual private network) connection. This connection will limit
their access to areas needed to accomplish their work. The employee coordinating the
connection must log time and user.
Copyright and Virus Protection:
The Iowa City Assessor's Office and its employees are legally bound to comply with the
Federal Copyright Act (Title 17 of the U.S. Code) and all proprietary software license
agreements. Non - compliance can expose the Iowa City Assessor's Office and Johnson
County and the responsible employee(s) to civil and/or criminal penalties. Therefore,
strong internal controls to prevent unauthorized copying or installing of software will be
used to protect the reputation and investment in computer software by the Assessor's
Office and Johnson County. Employees are not to copy, scan, download, disseminate,
store or print materials including, but not limited to, articles, photos, music, and software,
in violation of copyright laws or software license agreements.
Computer viruses, worms, trojans, spyware and adware can be introduced to a computer
system through installation of software, using email or the internet. Computers that are
infected with one of these "bugs" will perform poorly and possibly infect other PCs and
servers on the County network. Additionally network performance may also be
hampered or made completely unavailable. Employees should use extreme caution with
all attachments even if the sender is known. Verify that the sender really sent the email if
the attachment was not expected. Employees should never open any attachment to an
email from an unknown, suspicious, or untrustworthy source and should delete these
emails immediately. Files from unknown or suspicious sources should never be
downloaded.
Only software authorized by Information Services and/or the Assessor will be used on
Assessor's Office PCs. Employees are to consult with Information Services before
downloading or installing any software on any Office PC. This includes, but is not
limited to, screen savers, smiley icons, desktop wall paper, search toolbars and other add -
ons. No personal software is to be installed. Johnson County provides anti -virus and
spyware /adware detection software on every PC on its network, and the anti -virus
software is updated at least once a day. Any media (disks, DVDs, USB drives, flash
cards, etc.) used to move files to or from Assessor's Office PCs must be scanned with
anti -virus software before they are accessed in any manner.
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Reproduction, forwarding or in another way republishing or redistributing words,
graphics, or other materials must be done only with the permission of the author /owner.
Employees should assume that all materials on the internet are copyrighted unless
specific notice states otherwise. When information from the internet is integrated into
internal reports or used for other purposes, all material should include labels such as
"copyright, all rights reserved" as well as specifics about the sources of the information
(author names, URL, dates, etc.).
Use of Privately Owned Computer Equipment:
Computers not owned by the Iowa City Assessor's Office or Johnson County are
prohibited from connecting to the Johnson County network without explicit permission
from Information Services. This includes Personal Digital Assistants (PDAs), USB
drives and other such devices.
Personal Use of County Computer Resources:
Occasionally, with prior approval of the Assessor, employees may use the internet and
email on their personal time for individual, nonpolitical purposes, if such use does not
violate the terms and conditions of this policy. Although the need for occasional personal
emails is recognized, they should be limited in number, brief, and necessary. Personal
emails should be created and read on employee time, not county time. Friends and
relatives should be requested not to email employees at work except for important
messages. Emails to other employees should be confined to County or Assessor's Office
business. Assessor's Office computers are not to be used for personal gain or to the
detriment of the Iowa City Assessor's Office or county. Employees are not to use
Assessor's Office or county computers to engage in activities for personal financial gain,
nor to engage in personal commercial activities on the internet. In addition, group
personal emails are discouraged.
Violations:
Complaints or concerns about another's use of Iowa City Assessor's Office or County
computer resources should be directed to the Assessor or Information Services.
Disregard for this policy or other improper use of Assessor or County computers, email
or the internet may result in limited use and /or cancellation of a person's access and /or
disciplinary action, up to and including termination of employment. Suspected violations
of the law may be referred to law enforcement authorities.
TOBACCO USE
In consideration of providing employees and members of the public with a healthy and
productive working environment, the Iowa City Assessor's Office and Johnson County
are committed to having a tobacco -free workplace. Tobacco use is prohibited on county
grounds, which includes but is not limited to County buildings, parking lots, and
sidewalks leading to building entrances, and Assessor and County vehicles. The Iowa
Smokefree Air Act imposes a $50 civil penalty for smoking in or on the grounds of
public buildings. Employees share in the responsibility of enforcing this tobacco use
policy through cooperation, communication and general common courtesy.
The Johnson County Wellness program offers free assistance, resources and individual
counseling for employees who are interested in smoking or tobacco use cessation.
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TRAVEL
An employee conducting official Iowa City Assessor's Office business may be eligible
for reimbursement for the cost of mileage, parking, meals, lodging, airfare, car rental, and
miscellaneous travel expenses if approved by the Assessor.
Employees are required to complete a travel reimbursement request form for travel
outside Johnson County. An original receipt for costs other than meals must be attached
to the claim for reimbursement along with a photocopy of the conference /seminar agenda
or other documentation of county business. Credit card receipts should be accompanied
by itemized receipts to include hotel /motel name and address, rate, taxes, etc. All travel
claims must be submitted to the County no later than 60 days from the last day of travel.
The Assessor is held responsible for the claims that are fled and are authorized to request
verification of travel expenses.
Planning Ahead:
Employees are encouraged to plan ahead and take advantage of advance notice discounts
on airfare, hotel reservations, and other travel costs. Whenever possible, employees
should submit in advance expenses related to travel so vouchers can be made payable to
the third party. If more than one employee from the Assessor's Office or Johnson County
is attending the same meeting /conference, travel arrangements should be coordinated.
Mode of Travel:
The mode of travel must be identified when making a request to travel. The factors of
distance, expense, convenience, and travel time shall be taken into account when
selecting the appropriate mode of travel. Normally, the most reasonable and economical
mode of transportation should be selected. Costs exceeding the most reasonable and
economical mode of travel will not be reimbursed.
County Vehicles:
Employees should use Iowa City Assessor's Office vehicles whenever possible. Priority
for cars will be given to employees going the farthest distance. The Assessor has the
right to refuse mileage reimbursements when an Office car is available. Employees
going to the same destination should carpool whenever possible. The Assessor may
refuse mileage reimbursement to employees who could have carpooled.
Mileage:
An employee required to use a personal vehicle in the performance of work for the Iowa
City Assessor's Office shall be reimbursed at the rate most recently determined by the
Board of Supervisors. When an employee leaves from home rather than work,
reimbursement will be based on the shortest distance to the destination. An employee
may be reimbursed for commuting between home and a temporary work location, or
between a regular work location and a temporary work location, but will not be
reimbursed for commuting between home and the regular place of work. Mileage claims
must be submitted to the County within 60 days of travel.
Car Rental:
When renting a vehicle is necessary, justification and cost must be approved prior to
travel.
Commercial Airfare:
An employee is reimbursed for actual costs of coach airfare when official office business
necessitates. If employees leave early or stay late to save on airfare, they must indicate
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the reason for the travel and the savings realized after additional expenses. Similar rules
apply when other modes of transportation, for example, bus or train, are used.
Lodging:
An employee is reimbursed for actual costs of lodging when official office business
necessitates. Choice of lodging must be approved by the Assessor. Employees are
required to ask for government (or the most economical) rates. Reimbursement will be
made for the Assessor's Office employee only. For example, a single rate will be
reimbursed as opposed to a double rate when a spouse accompanies the employee.
Meals:
Reimbursement for meals including tax and tip is on a per diem basis and will not exceed
the latest schedule approved by the Board of Supervisors. This schedule can be found in
the Human Resources Department. Employees will only be compensated for the meals in
which they are eligible and meal receipts are not required. Breakfast on day of departure
may be claimed only if departing before 7 a.m. Lunch on day of departure may be
claimed only if departing before noon. Lunch on day of return may be claimed only if
returning after 1 p.m. Dinner on day of return may be claimed only if returning after 6
p.m. the same day the meeting ends. Employees eligible for multiple meal periods within
a day will be reimbursed for the qualified meal total. Meals included in the registration
are not eligible for reimbursement.
According to IRS regulations, meal reimbursements for travel which do not require the
employee to stop for substantial sleep or rest (i.e. overnight) are taxable wages. This
includes payments made to a third party as part of a registration fee, if the meal costs are
separately identifiable. They are subject to income tax, Social Security and Medicare
withholding and will be reported on the employee's W -2. Employees must indicate on
the travel reimbursement request form whether sleep or rest was required.
Parking/Phone Calls/Miscellaneous Travel Expenses:
Receipts are required to receive reimbursement for parking, taxi, shuttle, etc. Fees for
metered parking, tolls, and baggage handling, if necessary, incurred while an employee is
on official office business may be reimbursed without receipt. Tickets received for
parking or moving violations will not be reimbursed. Business related phone calls are
reimbursable. However, personal phone calls are not.
USE OF ASSESSOR'S OFFICE PROPERTY
All Iowa City Assessor's Office supplies and equipment are to be used for Assessor or
County- related business. Iowa City Assessor's Office property must be properly
maintained, treated with respect, and used for the purpose for which it was intended. If
Office property is removed from the premises and /or is being used for non - work - related
purposes without express authorization from the Assessor, the employee will be subject to
disciplinary action up to and including termination. Suspected violations of the law will be
referred to law enforcement authorities.
Employees shall secure Assessor's Office and county -owned and /or provided equipment
and services to prevent unauthorized use, theft and /or damage and shall notify the Assessor
immediately of any loss or damage. Employees may be required to compensate the Iowa
City Assessor's Office or County for lost and/or damaged property.
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Iowa City Assessor's Office Employee Handbook
Telephones and Two -Way Radios:
Assessor's Office and County telephones and two -way radios are to be used for business
purposes. Professionalism and customer service should be practiced at all times.
* See Personal Phone Calls and Wireless Telecommunications policies in this
handbook.
Photocopy, Facsimile and Postage Machines:
Iowa City Assessor's Office and County photocopy, facsimile (fax), and postage
machines are to be used for business purposes. Any personal copying or printing must
have prior supervisory approval and employees must pay associated costs.
Upon termination of employment, employees must return all Iowa City Assessor's Office
or County -owned supplies to the Assessor or Human Resources. This includes but is not
limited to keys, ID /access cards, uniforms, computers, pagers, two -way radios, and
cellular phones.
VEHICLE USAGE
The proper utilization of Iowa City Assessor's Office or county vehicles and the safe
operation of personal vehicles on official Assessor's Office business can save lives, prevent
injuries, minimize transportation costs, reduce liability and promote a positive public
image. This policy addresses general use, maintenance, markings, accident reporting and
insurance coverage relating to Iowa City Assessor's Office employees operating Assessor's
Office or County vehicles and personal vehicles on authorized Assessor business.
Employees requiring transportation and/or specialized vehicles for their assigned duties
will either have an Iowa City Assessor's Office or County vehicle available for their use or
will be reimbursed for the use of their personal vehicle when such use is authorized and
insurance requirements have been met. Check with the supervisor regarding specific
departmental vehicle usage procedures.
Definition of Vehicle:
For the purposes of this Vehicle Usage policy, a vehicle shall be defined as any motor
vehicle or motorized piece of equipment such as car, van, bus, truck, ambulance, boat,
motor grader, excavator, etc. Vehicles furnished by the Iowa City Assessor's Office or
County will be considered Iowa City Assessor's Office or County vehicles for purposes of
this policy.
Operation of Vehicle:
Employees shall strive to create a safe work environment by using and maintaining all
Iowa City Assessor's Office or County vehicles in a safe manner and are encouraged to
attend safe driving courses. Employees must meet the following requirements to be
eligible for use of an Assessor's Office or County vehicle and /or personal vehicle for
official Office or county business.
• Operators shall have in their possession a valid driver's license appropriate to the class
of vehicle being operated. Employees shall notify the Assessor immediately if their
driver's license is suspended, revoked or expired.
• Operators shall be alcohol and drug free (See Alcohol and Substance Use policy in this
handbook). This includes reporting prescription and over - the - counter medications that
may impair a driver's judgment and /or ability to drive.
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Iowa City Assessor's Office Employee Handbook
• Passengers may ride in Office or county vehicles only when their transportation is
necessary for official Assessor or county business.
• Operators of vehicles shall abide by the Iowa City Assessor's Office and County
regulations; know and observe applicable traffic laws, ordinances and regulations; and
use reasonable and safe driving practices. All fines and traffic violations become the
sole responsibility of the operator.
• Operators must use seatbelts and /or safety restrictions and require other occupants to do
likewise in accordance with applicable law. The number of passengers should not
exceed the number of seatbelts in the vehicle. No one is permitted to ride outside the
passenger compartment.
• Distractions, such as use of handheld cell phones, eating and reading printed materials,
are strongly discouraged while driving.
• Iowa City Assessor's Office vehicles shall not be operated on Assessor's Office
business outside Johnson County except as authorized by the Assessor.
• The use of Assessor's Office vehicles shall be limited to employees for authorized
activities and functions. Using Assessor's Office vehicles for personal purposes or
allowing another person to do so is prohibited.
• Employees required to use their personal vehicles for official Assessor's Office
business will maintain automobile liability insurance coverage as required by
applicable law on the vehicle being driven. Mileage reimbursement shall be made in
accordance with the current rate as established by the Board of Supervisors.
Employees will not be reimbursed for driving their personal vehicle when driven for
personal use. The Assessor has the right to refuse mileage reimbursement when an
Assessor's Office vehicle is available.
• Established work breaks and meal periods shall, for the purpose of this Vehicle Usage
Policy, be considered official Assessor's Office business when such use of the vehicle
does not involve additional cost to the Assessor's Office. Office vehicles may not be
used for personal errands.
• Iowa City Assessor's Office vehicles must be turned off, keys removed and secured to
prevent theft and/or damage when left unattended.
• Smoking and other tobacco product use is prohibited in Iowa City Assessor's Office
and County vehicles (See Tobacco Use policy in this handbook.)
Tax Information:
In the event that an employee must use an Iowa City Assessor's Office or county vehicle
for a personal emergency, they should be aware of the reporting requirements and tax
implications. An employee's personal use of an employer's vehicle qualifies as a taxable
fringe benefit under IRS guidelines and the taxable income will be included as part of the
employee's W -2 form. It is the responsibility of the employee to keep a log and the
responsibility of the Assessor to report the personal use to the Auditor's Office. Please
check with the Assessor or the Auditor's Office concerning specific reporting
stipulations.
Maintenance of Iowa City Assessor's Office Vehicles:
The Assessor or designee shall be responsible for maintenance and repair of each Iowa
City Assessor's Office vehicle. An employee's misuse of a Iowa City Assessor's Office
or county vehicle, including not scheduling routine maintenance, may result in being held
financially responsible for the amount of damage to or loss of the vehicle and may result
in disciplinary action, up to and including termination. Employees operating vehicles as
July 2012 41
Iowa City Assessor's Office Employee Handbook
part of their work assignments are responsible for ensuring that the vehicle is properly
maintained and in a generally safe operating condition. Prior to operating a vehicle, the
operator shall inspect the vehicle for visible defects and obvious mechanical problems.
Drivers shall not operate vehicles they suspect are operating improperly and shall notify
their supervisor to make appropriate arrangements for repairs or maintenance.
Assessor's Office vehicles shall be kept in a presentable condition and free of any stickers
or signs, except those authorized by the Assessor or county.
Iowa City Assessor's Office Vehicle Markings:
Iowa law requires publicly -owned vehicles (except those assigned to law enforcement)
bear at least two labels designating ownership in a conspicuous place, one on each side of
the vehicle. City of Iowa City logo decals are placed on the front doors of each vehicle
when practicable. Additionally, a unique vehicle ID number is placed on the vehicle.
This number is issued and placed on the vehicle by the City of Iowa City.
Vehicle Accident Reporting:
In the case of an accident while operating a vehicle on official Assessor's Office
business, the operator shall report it immediately to the Assessor. In addition, if the total
property damage is reasonably estimated to be at least $1,000 or /and bodily injury is
involved, law enforcement must be contacted. The operator shall stop and provide their
name, home address, and the Assessor's Office name and address, as applicable. The
operator shall secure the driver's license number and insurance information from any
other vehicle operator, along with the name and address of those involved in the accident
and of any witnesses. The operator shall also note the position of all vehicles after the
collision, in reference to the edge of the road, sidewalk and center of the intersection. If
anyone is injured as a result of the accident, employees shall see that necessary
emergency aid is provided.
Iowa City Assessor's Office employees should secure all pertinent facts and information
about the accident without discussing or arguing liability and shall cooperate with law
enforcement investigating the accident. Fault or negligence shall not be admitted orally or
in writing except to proper representatives of the Iowa City Assessor's Office, Assessor's
Office insurance representative, and City /County Attorney's Office.
Vehicle Insurance:
The Iowa City Assessor's Office carries a general liability umbrella policy covering both
bodily injury and property damage liability, in addition to an automobile liability policy.
Employees driving personal vehicles on official Assessor's Office business are covered
under the Assessor's Office liability policy as "Additional Insured."
Such coverage becomes effective when the employee's personal insurance coverage is
exceeded and only if the employee maintains the minimum coverage as required by law.
Bodily Injury $20,000 per person/$40,000 per occurrence
Property Damage $15,000 per occurrence
(July 1, 2006 requirements)
Vehicle Usage Policy Violations:
Violations of this policy may result in disciplinary action, up to and including
termination, and may have legal consequences. An employee may be subject to
termination for such actions as operating a vehicle while under the influence of alcohol or
drugs; using a county vehicle for personal purposes or allowing another person to do so;
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Iowa City Assessor's Office Employee Handbook
operating an Iowa City Assessor's Office or county vehicle without a valid driver's
license or the required endorsements. Suspected violations of the law will be referred to
law enforcement authorities. In addition, employees operating an Assessor's Office or
county vehicle negligently and /or acting outside the scope of their official capacities may
be held financially responsible for damage or loss.
WIRELESS TELECOMMUNICATION
Wireless telecommunication equipment and services enable employees to transact
Assessor's Office business in the most efficient method possible. The proper
utilization of county wireless communications equipment and services can
enhance the governmental services we provide while minimizing county costs and
promoting a positive public image. This policy addresses the general use of
wireless telecommunication such as pagers, cellular telephones, two -way radios
and similar devices.
Iowa City Assessor's Office or Johnson County owned and /or provided
telecommunication equipment and services are subject to review, audit,
interception and disclosure by the Assessor's Office and County. Billing
statements are also covered by the open records law. Thus, employees should not
consider communications via Assessor's Office or county telecommunications
equipment and /or services to be confidential, personal, and /or private. When
using wireless telecommunication equipment with camera/video capabilities, care
must be taken to ensure confidentiality of individuals, documents, etc. as
appropriate. Communication devices are subject to outside monitoring and
interception; therefore confidential, privileged, sensitive or personal material
should not be discussed or communicated via wireless services unless job duties
necessitate.
Tax Information:
The IRS has very strict policies governing the taxable consequences for any personal use
of a business cellular phone. A taxable fringe benefit may come from either personal use
of a business cellular phone or receiving an allowance for business use of a personal
cellular phone. Any taxable benefit resulting from wireless communication use will be
included as part of the employee's W -2 form. Please check with the Assessor or the
Auditor's Office concerning specific reporting stipulations.
The Assessor determines employees who require cellular phones or other wireless
communications equipment to perform their duties. They will also determine
which of the following arrangements is most cost effective to meet Office needs.
• Iowa City Assessor's Office Cellular Phones: Iowa City Assessor's Office
owned cellular phone equipment and services shall be used for conducting
legitimate county business and each user shall maintain a monthly call -log
detailing calls placed and received along with the business purpose.
Occasionally, with approval of the Assessor, personal incidental use may be
allowed if such use does not violate the terms and conditions of this policy.
Employees must fully document all usage and pay associated costs for
personal use. The Assessor must review the documentation each billing cycle
and report any personal use that has not been paid to the Auditor's Office for
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Iowa City Assessor's Office Employee Handbook
taxation. Failure to provide monthly documentation may result in 100% of
the cost being assessed as a taxable fringe benefit.
• Cellular Phone Allowance: In place of an Iowa City Assessor's Office
owned cellular phone, the Assessor may grant an employee an allowance
towards a personal cellular phone /data plan. Employees receiving an
allowance for a cellular phone will be responsible for the purchase of
equipment, maintenance of service, payment of the monthly bill and all costs
arising from the use of the cellular phone.
Employees receiving this benefit must be available via the cellular phone as
directed 24 hours per day, seven days per week, or as specified by the
Assessor. An employee is eligible for this allowance only if they provide the
Assessor with an active cellular phone number and agree to accept and make
Assessor's Office business calls through this service. The Assessor may also
require the employee maintain specified services through a county- approved
provider.
Eligible employees will be paid a monthly taxable allowance, up to $40.00 per
month, not to exceed actual expenses for cellular service. Effective January 1,
2009, eligible employees may be paid a monthly taxable allowance, up to
$20.00 per month, not to exceed actual expenses for a corresponding data
plan.
Eligible employees may be paid a taxable stipend for the purchase of cellular
phone equipment, up to $50.00 once every two years, not to exceed actual
expenses.
In certain circumstances, such as a major weather catastrophe or other type of
natural or man -made disaster, an employee may incur a substantial increase in
their usage as a result of job duty performance. In such event, an employee
may submit a detailed bill for reimbursement of official Assessor's Office
business usage in excess of the monthly minutes provided by the approved
plan.
• Personal Cellular Phones: With approval of the Assessor, the Assessor's
Office will reimburse an employee for incidental use of a personal cellular
phone for Office business. Reimbursement will be at actual cost. Copies of
bills including itemized call detail are required and subject to public
disclosure and review. The Assessor has the right to refuse reimbursement for
the use of a personal cell phone if an Iowa City Assessor's Office provided
phone is available.
SAFETY
The Iowa City Assessor's Office and Johnson County strives to provide each employee
with a safe and healthful work environment, free from recognized hazards causing or
likely to cause death or serious physical harm. The Assessor's Office and County's
commitment to a safe work environment extends to our work with the public. The
Assessor reserves the right to notify any user of county government services, employee
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Iowa City Assessor's Office Employee Handbook
from another government office, or vendor of unsafe behavior. Management at all levels
shall take timely and appropriate action when safety violations are brought to their
attention. The Assessor is responsible to ensure compliance with the Occupational Safety
and Health Administration (OSHA) requirements. This includes providing opportunities
for their employees to attend required training and other safety courses.
Safety is everyone's responsibility. Employees are expected to follow safety rules and
policies and to take all necessary precautions to avoid injury /illness to themselves,
coworkers and members of the public. Unsafe working conditions must immediately be
reported to a supervisor. Any employee, supervisor or department head that violates
safety standards, causes a hazardous /dangerous situation, or fails to report or take
appropriate action to remedy such situations may be subject to disciplinary action, up to
and including termination of employment. It is the policy of the Iowa City Assessor's
Office and County that employees may report unsafe acts or hazardous conditions
without fear of reprisal.
Employees performing safety sensitive tasks requiring personal protective equipment,
such as safety shoes, hard hats and hearing protection, shall wear the required equipment
as defined by the Assessor. When assisting an injured person, employees should follow
all safety precautions necessary to reduce risks.
EMERGENCY ACTION PROCEDURES
Johnson County has emergency procedures to provide effective methods for handling a
variety of emergency situations. Emergencies require immediate action to avoid possible
injury or death. The procedures include information concerning fire, tornado, bomb
threat, crime, medical emergency and death.
Supervisors and the Facilities Manager have more specific information concerning the
procedures for each County facility. It is the employee's responsibility to know the
emergency plan evacuation procedures, location of fire extinguishers and designated safe
areas.
IDENTIFICATION BADGES
The Iowa City Assessor's Office and Johnson County are committed to providing a safe
work environment for both employees and members of the public. As part of this
commitment, the County has adopted an identification badge system for Assessor's
Office and County employees. This policy provides a consistent method of identification
of Assessor's Office and County employees and protection against unauthorized
personnel and visitors from entering designated secure work areas. Any laxity in
compliance and enforcement subjects the entire system to failure. Non - compliance will
be considered a violation of Assessor's Office and County policy and may result in
disciplinary action.
Access:
In addition to providing identification, the badge also serves as an access card to
designated areas. The badge is printed on a proximity card with unique codes to provide
access to certain county departments, buildings and /or parking areas through keyless
entry.
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Iowa City Assessor's Office Employee Handbook
Badges:
Identification badges shall be displayed at all times by Iowa City Assessor's Office and
County employees on any county work site or facility with the exceptions of law
enforcement individuals and when the badge creates a safety hazard or risk. When the
badge is unable to be displayed due to safety, there is an expectation for it to be readily
accessible.
To make Assessor's Office and County identification as easy as possible, one standard
will be implemented countywide with the exception of the Sheriff's Office. The Physical
Plant Department will provide identification badges for all departments and offices.
Badges will include a photo of the employee, the employee's name, the department/office
in which the employee works and the employee's job title.
Key card access to areas and/or buildings for individuals will be determined by the
Assessor who must supply the Facilities Manager with the information. It is the
responsibility of management to ensure this policy is adhered to and enforced in their
department/office.
Because the identification badge allows access to particular doors, employees must
safeguard their identification badge and should not to lend the badge to any other person
for any reason. Lost, misplaced or stolen badges must be reported to management
immediately. Temporary access badges may be obtained from the Facilities Manager.
Replacement:
Identification badges will only be re- issued if the badge is damaged, lost, stolen or
misplaced. Employees will not be charged for the first re- issued identification badge;
however, subsequent replacements will result in a $10 fee per badge. Employees shall
not have more than one identification badge in their possession at any one time. Found
badges must be returned as soon as possible to the Facilities Manager.
Return of Badges:
Employees terminating employment shall return the identification badge to the Assessor
on their last workday. Employees who are on disciplinary leave must turn in their badge
to the Assessor prior to the beginning of the leave.
SAFETY COMMITTEE
Iowa City Assessor's Office and Johnson County employees have direct input into county
safety programs through the Safety Committee. The county -wide committee is composed
of employees from various departments who promote safety awareness and encourage safe
work practices by assisting with annual safety inspections, conducting safety education
programs, and working in compliance with the Occupational Safety and Health
Administration (OSHA) requirements.
The committee meets regularly, reviews matters of concern and makes recommendations
to appropriate management personnel where improvements and /or corrective actions are
necessary. Meetings are open to all interested employees and members are appointed by
department heads. Minutes of the meetings are available through committee members.
Employees are encouraged to utilize the committee to address health, environmental,
safety and /or security issues. A listing of committee members is available at the Human
Resources Department.
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Iowa City Assessor's Office Employee Handbook
SAFETY TRAINING
General training will be provided and may take the form of individual instruction, group
seminars, audio /visual presentations, handout materials or any combination of the above.
The Assessor or appropriated designee will provide site - specific training. In most cases,
employees will receive on-the-job training from their supervisors concerning various job -
related topics, such as:
• Blood Borne Pathogens
• Chain Saw Safety
• CPR & First Aid
• Fire Extinguisher Training
• Hazard Communication Right -to -Know
• Lock Out/Tag Out
• Occupational Hearing Conservation
• Proper Lifting Technique
Employees are required to use any protective devices which are provided and are
cautioned not to remove safety devices from tools or equipment.
Personal Protective Equipment:
The purpose of personal protective equipment (PPE) is to protect individuals exposed to
health and safety hazards from the risk of injury by creating a barrier against workplace
hazards. PPE includes devices for head protection, eye and face protection, protective
clothing, hand protection, foot protection, hearing and respiratory protection. Using PPE
requires hazard awareness and training on the part of the user. PPE is not a substitute for
good engineering, administrative controls or good work practices, but should be used in
conjunction with these controls. PPE should be inspected, cleaned, and maintained at
regular intervals so that the PPE provides the requisite protection.
WORKERS' COMPENSATION
Workers' compensation provides for the
appropriate, compensation to any covered
related accident or incurs an occupational
should the injury or disease result in death.
as prescribed by Iowa statue.
payment of medical expenses and when
individual who is either injured in a work -
disease. It also provides for death benefits
Workers' compensation benefits are payable
Accident Report:
An employee who sustains a work - related injury /illness, regardless of the severity, must
inform their supervisor immediately or as soon as practicable, but no later than twenty -
four (24) hours after the incident. Employees in need of medical treatment due to a
work - related injury /illness are to be treated by Iowa City's designated care provider.
Failure to do so may result in the employee being responsible for the cost of treatment. A
report of injury must also be completed as required by the Occupational Safety and
Health Administration (OSHA) and the Assessor's workers' compensation insurance
provider. This report and related documentation must contain all relevant information
about the injury /illness and must be signed and dated by the employee and the Assessor.
Any individual under the care of a city designated care provider due to a work - related
injury /illness shall abide by the treatment plan as established by the attending physician.
This includes, but is not limited to, attending scheduled appointments and physical
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Iowa City Assessor's Office Employee Handbook
therapy sessions, adhering to at -home care instructions, and ensuring that all activities are
performed within restrictions. Failure to do so may result in disciplinary action up to and
including termination of employment.
Compensation for Work - Related Injury/Illness:
Employees eligible for compensation of lost wages will receive payment directly from
the city's insurance carrier. A three (3) -day waiting period is prescribed by law. No
workers' compensation is payable for the waiting period unless the disability lasts longer
than 14 calendar days, in which case payment for the three (3) -day waiting period is
allowed. The date of injury /illness is compensated as regular wages. The first day of the
three (3) -day waiting period is the next calendar day following the on-the-job injury or
illness that the injured employee is unable to work as determined by the county's
designated physician.
Return to Work - Work - Related Injury/Illness:
Prior to an employee returning to work, the Iowa City Assessor will require a fitness for
duty report from the city's designated care provider. The Iowa City Assessor's Office
follows the physician's orders as specified in writing. After being released by the
physician, employees may not utilize personal sick leave for reasons related to the
workers' compensation issue.
Return to Modified Work - Work - Related Injury/Illness:
When possible, modified or alternate work assignments will be made available to
employees who are unable to temporarily return to their regular job classifications as a
positive means of rehabilitation following a work - related injury /illness. In many cases,
the resumption of work will require some form of job modification. Modifications will
be based on medical restrictions which are directly attributable to the injury /illness. Each
job modification request will be handled individually. Any accommodation made will be
temporary and will be monitored periodically with the goal of assisting the employee to
resume his/her regular job assignment as soon as medically possible. Employees who
refuse modified work will not receive workers' compensation benefits for that time
period.
Any modified or alternate work assignments will be discussed with the Assessor, who will
establish a work plan which meets the designated work restrictions. Both the employee and
supervisor are responsible to ensure work assignments are performed within the designated
work restrictions. Failure to comply with the designated work restrictions may result in
disciplinary action, up to and including termination of employment.
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Iowa City Assessor's Office Employee Handbook
INDEX (ALPHABETICAL)
AccidentReport ................................................................................................................ .............................47
AFFIRMATIVE ACTION /EQUAL EMPLOYMENT OPPORTUNITY ......................................... .............................20
ALCOHOL AND SUBSTANCE USE ....................................................................................... .............................20
AMERICANS WITH DISABILITIES ACT ( ADA) ...................................................................... .............................24
APPEARANCE.................................................................................................................... .............................24
ATTENDANCE..................................................................................................................... ..............................1
Backups............................................................................................................................ .............................35
Badges.............................................................................................................................. .............................46
BENEFITELIGIBILITY ........................................................................................................... ..............................8
BENEFIT PLANS AND PROGRAMS ...................................................................................... ..............................8
BENEFITS........................................................................................................................... ..............................8
Breakperiods .................................................................................................................... ..............................4
Bullying............................................................................................................................. .............................30
CarRental ......................................................................................................................... .............................38
CellularPhone Allowance ................................................................................................ .............................44
CellularPhones ................................................................................................................ .............................43
Changesin Benefit Enrollment .......................................................................................... ..............................9
COBRACOVERAGE ............................................................................................................. ..............................9
CommercialAirfare .......................................................................................................... .............................38
COMMUNICATIONAT WORK ........................................................................................... .............................24
COMPENSATION................................................................................................................ ..............................6
Compensation for Work - Related Injury/ Illness ................................................................ .............................48
CompensationHistory ....................................................................................................... ..............................3
COMPENSATION REVIEW .................................................................................................. ..............................6
COMPENSATORYTIME ...................................................................................................... ..............................6
ComputerUse .................................................................................................................. .............................33
Confidentiality.................................................................................................................. .............................24
CONFLICTOF INTEREST ..................................................................................................... ..............................1
Continuation of Group Coverage for Public Bodies ........................................................... ..............................9
Contributions for Health and Dental Care Coverage ........................................................ .............................11
Conversion of Sick Leave to Vacation ............................................................................... .............................17
Copyrightand Virus Protection ........................................................................................ .............................36
CountyVehicles ................................................................................................................ .............................38
CREDITCARDS .................................................................................................................. .............................25
DEFERRED COMPENSATION PROGRAM ............................................................................ ..............................9
Disclosure.......................................................................................................................... ..............................1
Emailuse .......................................................................................................................... .............................33
EMERGENCY ACTION PROCEDURES ................................................................................. .............................45
EmergencyLeave .............................................................................................................. .............................13
Employee Assistance Program ......................................................................................... .............................21
EMPLOYEE ASSISTANCE PROGRAM ( EAP) ........................................................................ .............................10
EMPLOYEEDISCIPLINE ...................................................................................................... .............................25
EMPLOYEE EVALUATION ................................................................................................... ..............................1
EMPLOYEE ORIENTATION .................................................................................................. ..............................2
EMPLOYEERECOGNITION ................................................................................................. ..............................2
EMPLOYEERECORDS ......................................................................................................... ..............................2
Employment...................................................................................................................... ..............................3
EMPLOYMENT CLASSIFICATION ........................................................................................ ..............................3
EMPLOYMENT OF RELATIVES ............................................................................................ ..............................3
Exempt/ Non - exempt ......................................................................................................... ..............................3
ExitInterview ..................................................................................................................... ..............................4
Expectations..................................................................................................................... .............................21
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Iowa City Assessor's Office Employee Handbook
ExtendedSick Leave ...................................................................................................... ...............................
16
Failureto Return to Work .............................................................................................. ...............................
27
FAMILY AND MEDICAL LEAVE ACT (FMLA) .................................................................... ...............................
26
FamilySick Leave ........................................................................................................... ...............................
16
FINANCIALWELLNESS .................................................................................................... ...............................
20
Firearmsand Weapons .................................................................................................. ...............................
31
FirstPositive Test Results .............................................................................................. ...............................
23
FLEXIBLESPENDING ....................................................................................................... ...............................
10
FLEXIBLETIME .................................................................................................................. ...............................
6
Follow-up ....................................................................................................................... ...............................
23
Full- time ........................................................................................................................... ...............................
3
FuneralLeave ................................................................................................................. ...............................
13
GeneralHarassment ...................................................................................................... ...............................
29
GIFTLAW ....................................................................................................................... ...............................
27
HEALTH AND DENTAL CARE COVERAGE ........................................................................ ...............................
10
HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT ( HIPAA) ....................... ...............................
28
HOLIDAYS......................................................................................................................... .............................11
HOURSOF WORK ............................................................................................................. ...............................
4
HUMANRIGHTS ............................................................................................................... ...............................
4
IDENTIFICATION BADGES ............................................................................................... ...............................
45
InternetUse ................................................................................................................... ...............................
33
InterofficeMail .............................................................................................................. ...............................
25
InvalidDrug Tests .......................................................................................................... ...............................
23
Iowa Public Employees' Retirement System ( IPERS) :...................................................... ...............................
7
JobRestoration .............................................................................................................. ...............................
27
JuryDuty ........................................................................................................................ ...............................
14
LEAVEPROGRAMS ......................................................................................................... ...............................
12
LIFEINSURANCE ............................................................................................................... .............................12
Lodging.......................................................................................................................... ...............................
39
LONG -TERM DISABILITY INSURANCE ............................................................................. ...............................
13
Maintenance of County Vehicles ................................................................................... ...............................
41
MaternityLeave ............................................................................................................... .............................17
Mealperiods .................................................................................................................... ...............................
4
Meals............................................................................................................................. ...............................
39
MedicalCertification ..................................................................................................... ...............................
26
MedicalInformation: ......................................................................................................................................
3
Mileage.......................................................................................................................... ...............................
38
MilitaryLeave ................................................................................................................ ...............................
14
MISCELLANEOUS LEAVES OF ABSENCE .......................................................................... ...............................
13
Miscellaneous Travel Expenses ..................................................................................... ...............................
39
Misuseof Sick Leave ...................................................................................................... ...............................
16
Modeof Travel .............................................................................................................. ...............................
38
NOTICE OF RESIGNATION AND TERMINATION OF EMPLOYMENT .................................. ...............................
4
Notification.................................................................................................................... ...............................
21
Notification of Illness/ Injury .......................................................................................... ...............................
15
On- call .............................................................................................................................. ...............................
3
OPENCOMMUNICATION ................................................................................................. ...............................
5
OtherDeductions ............................................................................................................ ...............................
7
OVERTIME........................................................................................................................ ...............................
6
Paidand Unpaid FMLA Leave ........................................................................................ ...............................
27
Parking........................................................................................................................... ...............................
39
PARKING........................................................................................................................ ...............................
29
Part- time .......................................................................................................................... ...............................
3
Passwords...................................................................................................................... ...............................
35
Paternity and /or Adoptive Parent Leave ....................................................................... ...............................
17
July 2012 50
Iowa City Assessor's Office Employee Handbook
PayrollDeductions ............................................................................................................ ..............................7
PAYROLLPROCESSING .......................................................................................................
..............................7
PersonalCellular Phones ................................................................................................. .............................44
PersonalData .................................................................................................................... ..............................3
PersonalDays ................................................................................................................... .............................12
PERSONALPHONE CALLS .................................................................................................. .............................29
PersonalProtective Equipment ........................................................................................
.............................47
Personal Use of County Computer Resources .................................................................. .............................37
PhoneCalls ....................................................................................................................... .............................39
Photocopy, Facsimile and Postage Machines ................................................................... .............................40
PlanningAhead ................................................................................................................. .............................38
POLICIES...........................................................................................................................
.............................20
PolicyViolations ..........................................................................................................
............................24, 31
PoliticalActivity ................................................................................................................. ..............................6
PortableComputers .........................................................................................................
.............................35
Post - Accident ...................................................................................................................
.............................22
Privately Owned Computer Equipment ........................................................................... .............................37
PROBATIONARY PERIOD .................................................................................................... ..............................5
PROFESSIONAL DEVELOPMENT /EDUCATIONAL ACTIVITIES
............................................ .............................14
QualifyingReasons for FMLA Leave .................................................................................
.............................26
Rate of Accrual; Exclusions ............................................................................................... .............................15
ReasonableSuspicion .......................................................................................................
.............................22
RefusalConsequences ...................................................................................................... .............................23
Regular.............................................................................................................................. ..............................3
REHIRE TO COUNTY EMPLOYMENT ................................................................................... ..............................5
RemoteAccess ................................................................................................................. .............................36
Re lacement of Bad es 46
Pg .................................................................................................. ...............................
ReportingConvictions ...................................................................................................... .............................21
RESPECTFUL WORK ENVIRONMENT ................................................................................. .............................29
RESPONSIBILITY DURING WORK ....................................................................................... .............................32
Returnof Badges .............................................................................................................. .............................46
Returnto Modified Work ................................................................................................. .............................16
Return to Modified Work - Work - Related Injury/ Illness .................................................. .............................48
Returnto Work ................................................................................................................. .............................16
Return to Work - Work - Related Injury/ Illness .................................................................. .............................48
SAFETY............................................................................................................................ ...............................
44
SAFETY COMMITTEE ......................................................................................................... .............................46
SAFETYTRAINING ............................................................................................................. .............................47
SECONDARY EMPLOYMENT .............................................................................................. ..............................5
SexualHarassment ........................................................................................................... .............................30
SICKLEAVE ........................................................................................................................ .............................15
SOCIALMEDIA USE ........................................................................................................... .............................32
SocialSecurity ................................................................................................................... ..............................7
Subsequent Positive Test Results ..................................................................................... .............................23
TaxInformation ........................................................................................................... ............................15,
43
TECHNOLOGY................................................................................................................... .............................33
Telephonesand Two -Way Radios .................................................................................... .............................40
Temporary......................................................................................................................... ..............................3
Terminationof Employment ............................................................................................ .............................16
Testing Circumstances and Consequences: ...................................................................................................
22
TestingProcedure ............................................................................................................ .............................21
TheJohnsons .................................................................................................................... .............................25
TimeRecords ..................................................................................................................... ..............................7
TOBACCOUSE ................................................................................................................... .............................37
TRAVEL............................................................................................................................. .............................38
July 2012 51
Iowa City Assessor's Office Employee Handbook
UNEMPLOYMENT INSURANCE ....................................................................................... ............................... 17
UNPAIDLEAVES OF ABSENCE ........................................................................................ ............................... 17
USEOF COUNTY PROPERTY ........................................................................................... ...............................
39
VACATION...................................................................................................................... ...............................
18
VACATIONDONATION ................................................................................................... ...............................
18
Vacation Donation Regulations ..................................................................................... ...............................
19
VehicleAccident Reporting ........................................................................................... ...............................
42
VehicleInsurance ........................................................................................................... ...............................
42
VehicleMarkings ........................................................................................................... ...............................
42
VEHICLEUSAGE ................................................................................................................ .............................40
VehicleUsage Policy Violations ....................................................................................... .............................42
VOLUNTEERACTIVITIES ................................................................................................... ...............................
5
Volunteer Activities Requiring "On- call" Response ......................................................... ...............................
5
WELLNESSPROGRAM ...................................................................................................... .............................19
WIRELESS TELECOMMUNICATION ................................................................................. ...............................
43
WitnessLeave ................................................................................................................ ...............................
14
WORKERS' COMPENSATION ............................................................................................ .............................47
WorkplaceViolence ....................................................................................................... ...............................
31
July 2012 52
- DRAFT-
Iowa City Assessor
JOB DESCRIPTION
DEFINITION AND DUTIES:
Under general administrative direction of the Conference Board, assess the value of all real
property within the Assessor's jurisdiction including residential, commercial, industrial and
agricultural classes of property. Investigate and make recommendations on protested
valuations to the Board of Review. Direct activities of Assessor's Office in compliance with the
Code of Iowa and appoint and manage office staff. Serve as clerk to the Conference Board.
Knowledge of:
0 Local, state and federal regulations relating to property appraisal
0 New construction and remodeled, real estate appraisal methodology
0 Appraisal techniques and procedures used in establishing property valuation
0 Market value of new and existing real estate
0 Property valuations, exemption credits, property taxes
0 Market trends, costs and other factors affecting value of real property
0 Principles and practices of public management, administration, and employee relations
0 English language to include grammar, spelling, sentence structure, vocabulary and
proofreading skills
Ability to:
0 Recruit, hire, train, manage, evaluate, discipline, and motivate staff in accordance with
Assessor's Office employment policies
0 Represent the Iowa City Assessor's Office and related government bodies and perform
duties in a professional, responsible and trustworthy manner
0 Perform duties in compliance with Chapter 441 of the Code of Iowa.
0 Interpret and analyze codes, regulations, policies, and procedures related to property
assessment
0 Provide customer service that is courteous and responsive
0 Establish and maintain effective working relationships with employees, elected officials,
agencies, and members of the public
0 Interact effectively with persons from widely divergent backgrounds, interests, and points of
view
0 Prepare, justify, monitor and work within a budget
0 Be detail- oriented when working with documents and information
0 Make accurate mathematical calculations and utilize formulas to establish values
0 Collect data and maintain accurate files and records
0 Understand and use methods and procedures associated with computer assisted mass
appraisal program, data base, and tables
0 Use a computer for the purpose of data entry, spreadsheets, word processing,
presentations, email and Internet
0 Operate common office equipment such as typewriters, calculators, fax and postage
machines, photocopiers, and multi -line telephones
0 Handle moderate to high levels of stress, meet deadlines and solve problems appropriate to
the position
0 Handle multiple responsibilities and competing priorities simultaneously
0 Organize and present factual information and ideas clearly and concisely, in oral and written
form
0 Have clarity of speech and hearing which permits effective communication
0 Have sufficient vision which permits moderate production and review a wide variety of
materials both in hardcopy and electronic form
0 Have sufficient manual dexterity to make hand written notations and which permits
moderate use of a keyboard and mouse
0 Work outdoors in different terrains in all weather conditions
0 Have sufficient personal mobility to complete field work at various locations
0 Stand, sit, bend, twist, reach, kneel, squat and climb
0 Lift and /or move up to 25 pounds
0 Work flexible schedule and additional time as needed
MINIMUM EDUCATION TRAINING AND EXPERIENCE:
Bachelor's degree or equivalent education and experience. Must be certified by the State of
Iowa as eligible for appointment as assessor. Must attain at least 70% on the exam and
possess two (2) years appraisal experience for regular certification to be granted. If no
experience, will be granted temporary certification and must successfully complete course of
study within first 18 months of appointment.
Special requirements: Meet mandated State of Iowa examination /certification and completion
of mandatory continuing education requirements.
SPECIFIC DUTIES: to be performed satisfactorily with or without reasonable accommodation
The following duties are normal for this position. These are not to be construed as
exclusive or all inclusive. Other duties may be required and assigned.
0 Assess and determine value for all property in Iowa City except property exempts from
taxation or the assessment of which is otherwise provided for by law.
0 Prepare, submit and monitor annual budget.
0 Complete assessor's books and records required for preparation of the tax list annually.
0 Prepare and submit completed assessment rolls to Board of Review annually.
0 Provide Board of Review information to assist in adjusting assessments of valuations
required by law.
0 Facilitate assessment appeals to the Board of Review.
0 Evaluate new construction determining each components cost and value for a fair market
valuation.
0 Make resident contacts to measure structure exterior and interior finish of dwellings.
0 Evaluate existing real estate to determine fair market value.
0 Follow standard procedures by checking the most current state laws pertaining to
assessment and regulations for determination of fair market value.
0 Analyze sales data for use in spreading valuations for mass appraisal of property.
0 Answer questions from members of the public in regard to their property valuation, credits,
etc.
0 Serve as Clerk for conference board.
0 Attend work - related meetings, professional development training and conferences as
required.
0 Perform all work duties and activities in accordance with policies, procedures, and safety
practices.
0 Attend work regularly.
FLSA Status: Exempt
Date Established:
Date Revised:
1 have carefully read and understand the contents of this job description. I understand the
responsibilities, requirements and duties expected of me. 1 understand that this is not
necessarily an exhaustive list of responsibilities, skills, duties, requirements, efforts or working
conditions associated with the job. While this list is intended to be an accurate reflection of the
current job, the Employer reserves the right to revise the functions and duties of this job or to
require that additional or different tasks be performed as directed by the Employer. 1
understand that I may be required to work overtime, different shifts or hours outside the
normally defined workday or workweek. 1 also understand that this job description does not
constitute a contract of employment nor alter my status as an at -will employee. 1 have the right
to terminate my employment at anytime and for any reason, and the Employer has a similar
right.
Employee's Signature Date Department Head Date
The Iowa City Assessor's Office is an Equal Employment Opportunity Employer. In compliance with the Americans Disabilities Act,
the Conference Board will provide reasonable accommodations to qualified individuals with disabilities and encourages prospective
employees and incumbents to discuss potential accommodations with the Employer.
IOWA CITY ASSESSOR'S ANNUAL PERFORMANCE REVIEW
Conducted July 2012
(To be completed by representatives from the Conference Board)
Assessors Name: Dennis Baldridge
Date of Review: July 6, 2012
Has the assessor adequately performed all duties as required by the Iowa Code § 441 and as outlined in the
assessor's job description?
Yes.
Has the assessor complied with all applicable Iowa City and Johnson County policies and procedures?
Yes.
What is Iowa City's ranking on the most recent state listing of Coefficients of Dispersion? Also list any other
related data, awards, classes or recognitions.
Iowa City was ranked third in the state in residential coefficient of dispersion. To put that in perspective,
Ames was at 9.14, Johnson County was 9.83, and Iowa City was 9.99 with the median of 106 assessment
jurisdictions being 23.52.
I am currently president of the Institute Iowa Certified Assessors (IICA), the education arm of the Iowa
State Association of Assessors. We award the Iowa Certified Assessor designation and conduct
education courses and seminars for Iowa Assessors. I hold that designation along with the two deputy
assessors in our office.
I have attended numerous classes from the International Association of Assessing Officers in the past
including IAAO Course 400 — Assessment Administration in November 2011.
List any pertinent input (anonymously) from the assessor's staff, the community and /or the Review Board
regarding the assessor's performance.
None
Review previous goals and objectives:
N/A
List goals, objectives and areas of concern for the coming year:
1. Continue in -house reappraisal of all single family residential properties in Iowa City with a goal of
1500 properties visited by 06/30/2013.
2. Complete education requirements necessary for reappointment by 01/01/2013. Term ends
12/31/2013.
3. Recycle or find a home for historical records that have been scanned and digitized, by 06/30/2013.
4. Initiate a program to collect income and expense information from owners of apartments and other
commercial properties to be used for an income approach to value. Income approach will be used
initially for comparison in appeal situations.
5. Create GIS maps for geographic display of sales data and property features.
Employee Comments pertaining to this review:
Signed:
Signed:
Employee
Chair of Conference Board
Date:
Date:
Reviewed by Human Resources
Human Resources Director
Date
IOWA CITY ASSESSOR'S PROGRAM DIVISION STATEMENT FY 2012
DIVISION PURPOSE:
The purpose of the Iowa City Assessor's Office is to find, list and value for tax purposes, all
real property in Iowa City and maintain records for all parcels in Iowa City.
DIVISION GOALS:
To establish values according to Iowa law on all commercial, industrial, agricultural and
residential property within the City of Iowa City in the most equitable manner based on
actual physical aspects of the property and all the pertinent sales data available; to
improve the efficiency by which these assessments are made; to provide prompt and
courteous response to all inquiries for information.
GENERAL DIVISION OBJECTIVES:
1. Receive calls and inquiries and dispense information efficiently and on a timely basis.
2. Complete all daily record changes and related duties as received.
3. On a quarterly basis, review in the field all new construction and demolition, and by
January 1, 2013, make final review of said construction and demolition.
4. Prepare forms and get signatures for all new homestead and military credits by July 1,
2013.
5. Remove all homestead and military credits from the permanent file for those who are
no longer eligible to receive the credit by July 1, 2013.
6. Prepare and get signatures on all other new annual forms, making sure they are in
compliance with all laws and rules, by their statutory dates.
7. By April 1, 2013 send out assessment rolls to all properties for the biennial
reappraisal.
8. Accept formal written protests for the Board of Review from April 16 to May 5, 2013
and coordinate the Board of Review meetings during May 2013.
9. Receive and review tentative equalization orders from the State Department of
Revenue and Finance in August 2013.
10. Receive final equalization orders by October 1, 2013.
11. Accept formal written protests for the Board of Review Special Session from October
15 to October 25, 2013 and coordinate the Board of Review Special Session from
October 15 to November 15, 2013, if needed.
15
12. Prepare and distribute to Conference Board members the annual report by
December 31, 2012.
13. Hold preliminary Conference Board and public hearings to adopt the annual budget by
March 15, 2013.
14. Prepare and submit annual abstract to the Department of Revenue & Finance by July
1, 2013.
NEW DIVISION OBJECTIVES:. .
Maintain the website information and make improvements to
http:/ /www.iowacity.iowaassessors.com based on input from the public. The site went
on line February 15, 2001 and has over 1.5 million hits since that time. Access to
application forms for Homestead Credits and Military Exemptions and Board of
Review petition forms are available on our Johnson County website at
http: / /www.iohnson- counly.com
2. Review sales as they occur for all classes of property. Compare sales to values set for
the biennial reassessment for 2013.
3. Review selling price /assessment ratios by neighborhood, age, size, building type and
other criteria to be established during the sales study.
4. Make any adjustments to assessed value as indicated by the sales review and land
value review.
5. Continue a program of physical inspection of properties where selling
price /assessment ratios fall outside acceptable standards.
6. Continue to utilize digital imaging software to store historical data and make it more
readily available to the public.
7. Update photos and view properties for condition.
8. Update recording information (book & page) on our website for older sales.
9. Maintain recently completed in -house re- appraisal of all Commercial properties in
Iowa City.
10. Continue program for an in -house re- appraisal of all residential properties in Iowa
City.
11. Institute a program utilizing an income approach to value apartments and other
commercial property using income and expense statements from property owners.
DIVISION ANALYSIS:
While the program division statement is on the fiscal year, the remainder of the annual
report is based on the assessment year, which is the calendar year. The annual report has
more meaning when based on the assessment year, since the state equalization orders
come in a different fiscal year than the biennial reappraisal which the orders are to equalize
16
®� IP3
CITY OF IOWA CITY
410 East Washington Street
Iowa City, Iowa 52240 -1826
(319) 356 -5000
(319) 356 -5009 FAX
www.icgov.org
City Conference Board Meeting 5:00 PM — separate agenda posted
Special Formal / Executive Session 5:15 PM — separate agenda posted
City Council Work Session Agenda
July 10, 2012
Following 5:15 PM Special Formal Meeting
Emma J. Harvat Hall - City Hall
410 E. Washington Street
• Council Appointments [Agenda # 15]
• Questions from Council re Planning & Zoning Items
• Questions from Council re Agenda Items
• Local Option Sales Tax [IP # 4]
• Discussion on use of parking spaces for cafe /platform [IP # 5]
• Information Packet Discussion [June 14, 21, 28]
• Council Time
• Pending Work Session Topics [IP # 6]
• Meeting Schedule /Upcoming Community Events /Council Invitations [IP # 71
y07=141;
CITY OF IOWA CITY IN
MEMORANDUM -
Date: July 2, 2012
To: Thomas M. Markus, City Manager
c
From: Kevin O'Malley, Director of Finance
Re: Local Option Sales Tax (LOST)
Introduction: As you may recall from discussions at last January's budget meetings, the sunset
date for the Local Option Sales Tax is June 30, 2013. City Council did not direct staff to pursue
an election for the continuance of this revenue source. I wanted to provide you with additional
information in the event that the City Council decides to continue to utilize sales tax revenue
beyond fiscal 2013.
History /Background: The current imposition of LOST was decided by the electorate in May of
2009. That referendum was authorized under special state legislation to assist cities that were
affected by the flooding and storms of 2008. That legislation allowed for a variance in the law
requiring all contiguous cities to successfully pass their respective referendum. It is important to
note that even with the disastrous flood fresh in the minds of the electorate, the referendum won
by only 7 votes.
If the City Council wishes to continue receiving sales tax revenue beyond fiscal 2013, the City
would have to comply with the preexisting rules that all contiguous cities need a majority of
electorate to pass a referendum. See attached synopses from the Iowa League of Cities dated
2/23112 and Iowa Department of Revenue frequently asked questions for further details.
Discussion of Solutions: The first opportunity to put the question of the continuance of the
sales tax imposition to the electorate would be at the November general elections. However,
we would need to have the decision by City Council by August 14, 2012. The petition that is
presented to the electorate would require how the sales tax revenue would be utilized.
Financial Impact: The current revenue generated by the imposition of the additional 1 per cent
of sales tax is estimated at $8.5 million annually.
Recommendation: The existing LOST was designated for flood improvements following the
Flood of 2008. One reason to consider continuing LOST after it expires in 2013 would be to
provide supplemental funding for our current flood projects. At this time we do not have
sufficient hard (bid) numbers in order to discuss how much additional funds, if any, would be
necessary.
The continuing debate at the state legislature over commercial property tax reform causes us
concern about the resultant impact on non - commercial (residential) property tax revenue.
Again, we do not know if commercial property tax reform will occur so it would be speculation as
to actual law changes or their impact. This would hardly be the compelling case one would
need to convince our electorate to vote for LOST to provide property tax relief. Staff is
evaluating the impact the LOST formula would have in the distribution of sales tax proceeds. It
is possible that because of the state formula Iowa City may receive a benefit from the LOST
July 2, 2012
Page 2
distribution by receiving a higher percentage of LOST proceeds than would actually be
generated solely from Iowa City.
As we move into budget preparations for FY14 and as the next legislative session gets
underway a clearer picture may present itself which will help us determine the need for LOST
funding.
At this time staff is not recommending that we place this issue on a City Council agenda prior to
August 14. As we gather more information and we get closer to a recommendation the City
Council may wish to appoint a subcommittee of council members to further discuss this issue
with city staff.
Iowa League of Cities - Local Option Sales Tax
Finance
Local Option Sales Tax
Web Exclusive August 2oii
Downloads/Links
Secretary of State
Iowa Department of Revenue
Page 1 of 2
In order for a city to have a local option sales tax (LOST), a majority of the eligible electors in that city must approve it in a
county wide election to impose the local option sales tax. The local option sales tax is placed on the ballot through a
petition of 5 percent of the county electors having voted in the last state general, election or by a motion (or motions) of
governing bodies within the county that represents at least half of the population of the county.
The election for a local option sales tax can be held during any regular election or one of the special election dates
allowed by state code (go to the Secretary of State's Web site to review those dates). The election cannot be held
sooner than 60 days following publication of notice of the ballot proposition in the newspaper. The election is county wide,
but the local option sales tax will only apply in those incorporated or unincorporated areas of the county where the
majority of the eligible electors approve the tax. The ballot must specify:
• The type of tax (in this case Local Option Sales Tax)
• The tax rate (not more than 1 percent)
• The date it will be imposed
The approximate amount of local option tax revenue that will be used for property tax relief, if any
The specific purpose(s) for which local option tax revenues will be spent if for purposes other than property tax
relief
• A sunset clause for termination of the tax (optional)
Cities are considered contiguous if their borders are adjacent or touching. For the purposes of the local option sales tax,
the contiguous cities are considered as one taxing jurisdiction. The local option sales tax can only be imposed if a
majority of voters in the total jurisdiction approves the tax.
For the imposition, repeal or change of the LOST, within 10 days after a successful referendum, the county auditor must
give written notice of the results and abstract of votes to the Director of the Iowa Department of Revenue. This must be
done 90 days before the effective date which is on the ballot (plan out this timing with the county auditor before the ballot
language is drafted).
The LOST is imposed on the same items as state sales and excise tax except on:
• Room rentals, in a hotel, motel or other similar facility
• Sales of equipment by the State Department of Transportation
• Sales of natural gas or electric energy subject to a city or county imposed franchise fee or users fee
• The sale of direct -to -home satellite pay television service
• Self- propelled building equipment, pile drivers, motorized scaffolding or attachment customarily drawn or attached
to them including auxiliary attachments which improve their performance, safety, operation or efficiency and
including replacement parts used by contractors, subcontractors and builders for new construction, reconstruction,
alterations expansion or remodeling of real property or structures
• Vehicles subject to a 5 per cent one -time registration fee
By August 16 of each fiscal year, a written estimate will be sent to each city stating how much money the city will receive
for each month of the following year. Ninety -five percent of the money will be distributed to the city by the end of the
month following the month in which the money was collected. Any remaining amount due to the city at the end of the
https: / /www.iowaleague.org/ members / Pages / Local %200ption %2OSales %2OTax.aspx 6/27/2012
Iowa League of Cities - Local Option Sales Tax
fiscal year will be sent to the city before November 10 of the next fiscal year. If an overpayment has been made, a
reduced monthly distribution will begin with the November distribution until all overages are reconciled.
Not all local option sales tax collected in a jurisdiction will be returned to the jurisdiction. The amount distributed is
calculated based on a formula that takes into account the percentage of population and the property tax collected in the
jurisdiction out of the total for the county. For a more thorough explanation of the formula and any other possible
adjustments, visit the Iowa Department of Revenue QDR) Web site.
Distributions of the taxes collected by the IDR are paid to the city in the subsequent month by direct deposit to the city
designated account based upon the IDR estimates. To see the history of funds previously distributed, see the IDR Web
site listed above. Also on that web site is a listing of all jurisdictions that have LOST and the history of sales generated.
To repeal the tax or change the designations for the money to be used, an election may be called and held in the same
manner and under the same conditions and restrictions as the election which approved the tax.
This information relates to the "regular" local option sales tax and not the "school' local option sales tax which was
abolished in 2008 when the state rate for Iowa sales tax increased from 5 percent to 6 percent. The School Local Option
Sales Tax (SILO) no longer exists as a separate tax.
Page 2 of 2
https : / /www.iowaleague.org/members/ Pages / Local %200ption %2OSales %2OTax.aspx 6/27/2012
Iowa Department of Revenue - Iowa Taxes
Department of
eServices Publications Research Contacts FAQs
Forms News Online Training Got Ideas?
Page 1 of 8
Home
Businesses Iowa Local Option Sales Tax (LOST) Questions and Answers
Individuals For information about:
Tax Professionals • Elections to adopt or change local option taxes: Contact the Iowa Secretary of State at (515) 281 -
Local Government 0145 or 1- 888 -SOS -Vote.
• Collecting the tax: Contact the Iowa Department of Revenue at (515) 281 -3114 or 1 -800- 367 -3388
(Iowa, Omaha, Rock Island, Moline).
Q. How is a local option sales tax imposed? - -
A majority of voters at an electron must approve the local option sales tax. iSearch.::
Q. How does the issue of local option sales tax get on the ballot?
There are two ways:
• A petition is presented to the county board of supervisors. The number of signatures must be equal to 5
percent of the persons in the county who voted in the preceding state general election. Eligible voters
of the county must sign the petition.
• A motion or motions of governing bodies within the county that represent at least half of the population
of the county.
Q. When can a vote on local option tax be held?
The special election may only be held on one of the special election dates allowed by law for the jurisdiction.
See Special Election Dates Calendar on the Secretary of State's Web site. Local option sales tax elections
cannot be held sooner than 84 days after the notice of the election is given to the county auditor by the county
board of supervisors, and no sooner than 60 days after the notice of the ballot proposition is published by the
auditor.
The question of repeal of the tax or of a rate change can also be voted upon at a general or special election as
outlined above.
Q. Is the election countywide?
The election is countywide, but the tax only applies in the incorporated areas (city) and the unincorporated
area of the county where a majority vote in favor of the local option tax.
Q. What happens when cities are contiguous to each other?
All cities contiguous to each other are treated as one large incorporated area, even if located in different
counties, subject to a joint county agreement. The tax can only be imposed if the majority of those voting in the
total contiguous area approve the tax.
Q. When are two geographical areas contiguous?
They are contiguous when their boundaries are in actual contact or touching. Burd v. Board of Education of
Audubon County, 167 N.W. 2nd 174 (IA 1969); City of Walker, et al v. Oxley, et al.
Q. If there is a question whether two geographic areas are contiguous, who will
resolve the issue?
The issue must be resolved by the county board of supervisors.
Q. What must the ballot proposition specify?
The ballot must specify:
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Iowa Department of Revenue - Iowa Taxes Page 2 of 8
• the type of tax
• the tax rate (not more than 1 percent)
• the date it will be imposed
• the approximate amount of local option tax revenue that will be used for property tax relief, if any
• the specific purpose(s) for which local option tax revenues will be spent if for purposes other than
property tax relief
• a sunset clause for termination of the tax (optional)
Questions about elections and ballot language should be addressed to the Secretary of State at (515) 281-
0145 or 1- 888 - SOS -Vote. A ballot language sample is available from the Iowa Secretary of State.
Q. Who needs to be notified of election results?
Imposition, repeal, or change: Within 10 days after the election, the county auditor must give written notice of
the results and send an abstract of votes to the Director of the Iowa Department of Revenue. This must be 90
days before the effective date.
Q. If local option is approved by the voters, but a county does not pass the local
ordinance as required by law, what happens?
The tax will still be imposed. Passing the ordinance is mandatory. The Linn County District Court in City of
Walker, et al vs. Oxley, et al, EQ 93 10, June 4, 1988.
Q. How long does a local option sales tax remain in effect once it is imposed?
If a sunset clause is part of the ordinance, the tax remains in effect until that date. If no sunset clause, it stays
in effect for an unlimited period. It may also be repealed by election.
Q. For what can the revenue from this tax be used?
Local option tax revenues can be expended for any lawful purpose, but they may not be used for the benefit of
a school district.
Q. Can a local option sales tax be repealed?
Yes. To repeal the tax, an election may be called and held in the same manner and under the same conditions
as the election which approved the tax. However, only qualified voters of the areas of the county where the tax
has been imposed can vote. The tax cannot be repealed before it has been in effect for one year.
The county board of supervisors can, upon its own motion, repeal the local option tax in any unincorporated
area of the county where the tax is imposed. For any municipality, the county board of supervisors must, upon
receipt of a motion of the governing body of the municipality, repeal the local option tax within that municipality.
The tax can be repealed within a municipality which is contiguous to other municipalities.
Q. Can the rate of tax be increased or decreased or a change be made to the
designated use of the local option tax revenue?
Yes. The criteria for placing the proposition on the ballot are the same as previously explained. However, only
qualified voters of the area of the county where the tax has been imposed can vote. The rate cannot exceed 1
percent.
As of July 1, 2008, a change in the use of local option tax revenues for the purpose of funding an urban
renewal project no longer requires an election but can now be done by ordinance of the city council of an
eligible municipality.
Q. What are the dates that the tax can be imposed, changed, or repealed?
This tax can be imposed on either January 1 or July 1 only. Repeals can only occur on June 30 or December
31. Any jurisdiction with a repeal date specified in the ballot prior to April 1, 1999, may repeal on the date
specified. Imposition or change in rate or use can occur no sooner than 90 days following the election.
The local option tax cannot be repealed or reduced in rate if bond obligations are outstanding unless sufficient
funds to pay the principal, interest, and premium, if any, on the outstanding obligation at and prior to maturity
have been properly set aside and pledged for that purpose.
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Iowa Department of Revenue - Iowa Taxes
Page 3 of 8
Q. What if a tax has been imposed in a portion of a county and now another
incorporated or unincorporated area of the county wants to vote on the tax?
The criteria for placing the proposition on the ballot are the same as previously explained. However, only
qualified voters of the area of the county where the tax has not been imposed can vote.
Revenue Estimates
Q. How can a locality estimate what amount of local option sales tax it might receive?
The Department of Revenue is able to provide an estimate based on general state sales tax data. This
estimate would represent the potential collections that would be generated in a county by the retailers
collecting local option sales tax for that county.
By August 15 of each fiscal year, a written notice of the monthly estimated local option payments for the fiscal
year will be sent to localities.
Since the local option sales tax and the state sales tax are imposed differently based on each transaction, the
data is adjusted. For example, the local option sales tax is imposed on goods delivered into a locality. State
sales tax statistics are kept on the basis of sales made by merchants within a locality. Local option sales tax is
not imposed on room rental or on the sale of natural gas or electric energy in a city where these receipts are
subject to a users fee or a franchise fee, to mention just a few differences.
Q. If a locality has made its own estimates, will the Department of Revenue review
them?
Yes. Often, local officials are better economic predictors, because they are familiar with the occupation,
purchasing, and spending patterns in a locality. The Department will review the logic and the variables
considered in compiling the estimate.
Q. Can a locality obtain information about sales tax payments made by specific retail
establishments?
Yes. The Department may enter into a written information exchange agreement for tax administration purposes
with a county entitled to receive local option sales tax funds. The agreement allows no more than two paid
county employees to have access to actual return information. This information cannot be shared with anyone
else due to confidentiality requirements.
Note: There are severe penalties in place for any illegal disclosure of this information to any unauthorized
Individuals. [IA Code "Information Confidential Penalty" 422.20,72, IRS Code 6103(b)]
Distribution of Funds
Q. How soon after a local option sales tax is imposed will a locality get its money?
By August 15 of each fiscal year, a written notice of the monthly estimated local option payments for the fiscal
year will be sent to localities.
Ninety -five percent of estimated tax receipts are paid monthly. For example, localities' estimated monthly tax
distributions will be issued for July by August 31.
A final payment of any remaining tax due to a locality for the fiscal year will be made before November 10 of
the next fiscal year. If an overpayment to a locality exists for the fiscal year, a reduction of monthly distributions
to reflect the overpayment will begin with the November payment.
Q. Will a jurisdiction receive the actual amount of tax collected by merchants in the
locality?
No. The local option tax collected within a county is placed in a special distribution fund. The fund is distributed
on the basis of population and property tax levies.
Q. How does the distribution formula work?
Each county's account Is distributed on the basis of population (75 percent) and property tax levies (25
percent). The population factor is based on the most recent certified federal census. The property tax factor is
the sum of property tax dollars levied by boards of supervisors or city councils for the three years from July 1,
1982 , through June 30, 1985 . The property tax data is compiled from city and county tax reports available in
http:// www. iowa.gov /tax/educate /78601.html 6/26/2012
Iowa Department of Revenue - Iowa Taxes
Page 4 of 8
the State Department of Management. Only population and property tax levies of the jurisdiction imposing the
tax are used in figuring percentages.
The actual distribution is computed as follows:
D= (.75xPxZ) +(.25xVxZ)
D = distribution for the taxing jurisdiction
P = jurisdiction percentage of the population
V = jurisdiction percentage of the property tax levied
Z = the total collections for the county in which the jurisdiction is located.
Examples of an actual distribution are In 701 Iowa Administrative Code § 107.10.
Q. Who will receive the distribution check?
Checks will be made out to each city and each unincorporated area (county) that imposed the tax.
Q. Is it possible for a jurisdiction without the tax to receive a distribution of local
option tax money?
No. Only the jurisdictions in which the tax is imposed can participate in the distribution.
Q. Are any adjustments made to the monthly remittance of local option tax prior to
distribution?
Adjustments are possible. For example, local option taxes can be refunded to governmental units if imposed
on materials associated with construction projects. Erroneous collections can occur which are also subject to
refund. Amended sales tax returns will also be filed. Refunds will most likely be identified after distributions for
a given tax period have been made; therefore, account adjustments will be necessary.
When a local option tax is repealed, the local option tax monies, penalties, or interest received or refunded
within 180 days after the repeal date are distributed; more than 180 days after repeal, funds are deposited into
or withdrawn from the state general fund.
Q. What happens to local option taxes which are collected, but it cannot be determined
which county is the origin of the money?
The funds will be allocated to active counties based on special rules filed by the Department. The rules specify
distribution be made based on individual county population to total active county population..
Notification
Q. Once local option sales tax is imposed, how are businesses informed?
The Department regularly a -mails newsletters and notices to anyone who has signed up on the Department's
Web site to rgcgivp free infgrMation by e-mail. A current jurisdiction list is also maintained on the Department's
Web site.
Related Costs
Q. Who pays for reprogramming computers and cash registers for businesses in a
jurisdiction imposing a local option tax?
Businesses are responsible for all programming changes and costs.
Noncompliance
Q. What happens if a business fails to collect or refuses to collect local option tax?
Anyone aware of a problem may contact our Taxpayer Service Section by a -mail or by calling 1- 800 -367 -3388.
In most cases, the problems are the result of misunderstandings and not intentional noncompliance.
Whenever the Department audits for state sales tax, it will also audit for local option taxes. The penalties
associated with the nonpayment of local option sales tax are the same as those for state sales tax.
Applying the Local Option Sales Tax
Q. Is the local option sales tax imposed on the same items as state sales /excise tax?
Yes, except on:
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Iowa Department of Revenue - Iowa Taxes
Page 5 of 8
• room rentals, in a hotel, motel, or other similar facility
• sales of equipment by the State Department of Transportation
• sales of natural gas or electric energy subject to a city- or county - imposed franchise fee or users fee
• the sale of direct -to -home satellite pay television service
• self - propelled building equipment, pile drivers, motorized scaffolding, or attachments customarily drawn
or attached to them, including auxiliary attachments which improve their performance, safety,
operation, or efficiency and including replacement parts used by contractors, subcontractors and
builders for new construction, reconstruction, alterations, expansion or remodeling of real property or
structures
Q. Are local option sales taxes imposed on cars and trucks?
No. Vehicles subject to registration are subject to a 5 percent one -time registration fee rather than a state sales
tax. However, the receipts from the rental of cars and trucks can be subject to local option tax. Also, sales of
parts and repair services are subject to tax.
Q. Can a county with a local option sales tax impose the tax on items and services not
subject to state sales tax?
No. A local option sales tax cannot be Imposed on any property or service not subject to state sales tax, with
the exception of residential energy on which the state tax has been phased out, but on which local option tax
still applies.
Q. When local option sales tax Is figured, is it imposed "on top" of the state sales tax?
No. It Is imposed in addition to, but not on top of, the state sales tax. A taxable sale will be subject to the state
sales tax and the local option tax. However, the amount of the sale for purposes of determining the amount of
local option sales tax does not include any amount of state sales tax or other local option taxes if a jurisdiction
imposes more than one local option tax.
Q. Do retailers have to obtain a special sales tax permit in order to collect local option;
sales taxes?
No tax permit other than the state sales tax permit is required or available. Local option tax is remitted to the
State of Iowa along with the state sales tax; retailers make no payment directly to a locality.
Q. How and when is local option sales tax remitted to the Department?
Local option taxes are remitted whenever state sales tax is remitted. Retailers show a breakdown of local
option taxable sales and tax by county on quarterly and annual returns. Paper deposits and returns are not
mailed; filing is through eFile & Pay. (Note that the amount of local option tax collected is not used to determine
how frequently a retailer should file.)
Q. When does the tax apply to a sale?
As with the state sales tax, the local option sales tax is remitted for the tax period in which the tangible
personal property is delivered to the customer. Even if the customer has not paid for the merchandise, the tax
is due when delivery occurred.
For taxable services, the retailer remits the local option tax for the tax period in which the service is rendered,
furnished, or performed.
Q. What does delivery have to do with the taxability of a sale?
Where tangible personal property is delivered determines whether or not a sale is taxable. If delivery occurs
within a local option jurisdiction, the local option sales tax may be due. If delivery does not occur in a local
option jurisdiction, local option tax is not due.
Delivery usually occurs when the seller transfers physical possession of the property to the buyer. In most
instances, this transfer takes place at the seller's place of business. If the seller transfers the property to the
buyer from the seller's own vehicle, then delivery is considered to take place at the place of transfer. Finally, if
the seller transfers the property to a common carrier or the U.S. Postal Service for subsequent, transport to the
buyer, the "delivery" of the property occurs at the customer's location.
Q. How is the delivery or sale of tangible personal property affected by the use of FOB
or a similar term when it is moved by a common carrier?
It does not affect the sourcing of a transaction, but an FOB designation will determine whether it is a sales tax
or a use tax, and whether local option applies.
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Iowa Department of Revenue - Iowa Taxes
Page 6 of 8
Q. If residents in a local option tax jurisdiction shop in a city that does not have a local
option sales tax, does that mean that they avoid paying the local option tax?
Maybe. If a resident of a taxing jurisdiction takes physical possession of the item in a non - taxing jurisdiction, no
local option tax can be imposed. However, if the Iowa seller delivers it by the seller's vehicle or through a
common carrier to the purchaser who lives in a local option tax jurisdiction, then the seller must collect the local
option tax applicable in the buyer's location.
Q. if Iowa sellers send items through the mail or by common carrier to the purchaser
and the sellers do not have "nexus" in the purchaser's location, must they charge the
local option tax?
Yes. The seller will charge the local option tax applicable where the customer receives the item.
Q. What happens if the seller is located in a taxing jurisdiction and delivery of an item
is made into a jurisdiction where no local option tax has been imposed?
Local option tax cannot be charged on a transaction where delivery occurs in a non - taxing jurisdiction.
Q. What happens when an item is purchased outside Iowa? Would local option sales
tax be due?
• If the item is brought into Iowa by the purchaser:
No. These transactions are subject to the state consumer's use tax. Local option sales tax can only be
imposed when state sales tax is applicable. Iowa does not impose a local option use tax.
• if the item is brought into Iowa by the seller in the seller's own vehicle:
Yes, if delivery occurs in a local option jurisdiction.
• If the item Is sent Into Iowa by a common carrier with an FOB Shipping Point designation or
without an FOB designation, or through the U.S. Postal Service:
If the out -of -state retailer is registered to collect Iowa tax, the state rate is charged. If the retailer is not
registered, the customer owes consumer's use tax. No local option tax is due in either case.
• If the item is sent into Iowa by a common carrier with an FOB Destination designation:
If the out -of -state retailer is registered to collect Iowa tax, the state rate is charged as well as any local
option tax imposed by the destination jurisdiction.
Q. What about vending machines?
The location of each individual vending machine determines whether or not the local option sales tax applies. If
it is in a local option jurisdiction, the tax applies.
Q. What happens when a business uses its own inventory?
If a retailer located in a taxing jurisdiction purchases items for resale or processing and later withdraws them
from inventory for other purposes, the local option tax is imposed. It does not matter where or when the items
were first purchased.
Owners, contractors, subcontractors, or builders purchasing building materials, supplies, and equipment for
use in a construction project must pay local option sales tax on these items if they take delivery in a taxing
jurisdiction.
Contractors, subcontractors, or builders who are also retailers located in a taxing jurisdiction must pay local
option tax when they withdraw building materials, supplies and equipment from their resale inventory for
construction projects in Iowa, even if the construction project Is outside the taxing jurisdiction.
Manufacturers of building materials located in a taxing jurisdiction who are principally engaged in
manufacturing and selling building materials and who withdraw them from inventory for use in a construction
contract must pay local option tax if the construction contract is within Iowa. The tax is computed on fabricated
cost. They must pay local option tax when they withdraw building materials, supplies and equipment from
Inventory for construction purposes even if the construction project is outside the taxing jurisdiction.
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Iowa Department of Revenue - Iowa Taxes
Page 7 of 8
Q. What if a construction contract is entered into prior to the imposition of local option
tax?
It makes no difference when the contract is signed or where it is signed. "Delivery" is the taxing event. If
tangible personal property subject to state sales tax is delivered into a jurisdiction after the date local option
sales tax has been imposed, local option sales tax is due. If a taxable service is rendered, furnished, or
performed after the date local option sales tax has been imposed, local option sales tax is due.
If a local option tax Is imposed or increased after a construction contractor enters into a written contract, the
contractor may apply for a refund of additional local option sales tax paid as a result of the imposition or
Increase if all the following circumstances exist:
1. The additional tax was paid on tangible personal property incorporated into an improvement to real
estate in fulfillment of a written construction contract entered into prior to the date local option sales tax
is imposed or its rate increased, and
2. The contractor has paid the full amount of both state and local option sales tax due to the Department
or to a retailer, and
3. The claim is filed with the Department within one year of the date the tax was paid. The IA843 (pdo
Claim for Refund is used for this purpose.
This local option tax right of refund is not applicable to equipment transferred under a mixed construction
contract.
Q. What about motor fuel and special fuel?
Motor fuel and special fuel are subject to local option tax when sales tax applies if delivery occurs in a taxing
jurisdiction. Fuel subject to motor fuel tax is not subject to sales tax at the time of purchase.
Services
Q. How is local option sales tax imposed on services?
Local option sales tax is imposed on any service subject to state sales tax which is rendered, furnished, or
performed within a taxing jurisdiction.
Q. Does it matter when a contract for services is signed?
No. Sometimes services are contracted before the local option sales tax becomes effective. The tax still
applies when the service is performed.
Q. Does it make any difference if the service contract is signed outside the taxing
jurisdiction?
No. Local option tax is due on all taxable services performed in the taxing jurisdiction regardless of where the
contract was entered into.
Q. What If there Is a single contract and services are performed both within and
outside a taxing jurisdiction?
The local option tax is imposed if the contract is substantially performed in the taxing jurisdiction. However, if
service charges are separately stated, separately billed, and reasonable in amount and can be distinguished
between those performed in the taxing jurisdiction and those performed outside the taxing jurisdiction, tax is
only imposed on services performed in the taxing jurisdiction.
Lease and Rental
Q. How is local option sales tax computed on rented or leased property?
The general rule is that payments associated with periods when the property is used within a taxing jurisdiction
are subject to local option tax. Motor vehicle, recreational vehicle and recreational boat rentals where state
sales tax is imposed are subject to local option sales tax only if pursuant to the rental contract, possession of
the vehicle or boat is transferred to the customer within the taxing jurisdiction and payment is made within the
same taxing jurisdiction.
Utilities
Q. How are utility payments taxed?
Delivery of gas and water occurs and the services of electricity, heat, communication, and pay television are
rendered, furnished, or performed at the address of the subscriber who is billed for the purchase of this
property or services. If that billing address is located in a local option taxing jurisdiction, the tax will apply.
http: / /www.iowa.gov /tax /educate /78601.html 6/26/2012
Iowa Department of Revenue - Iowa Taxes
Page 8 of 8
Q. What about telephone credit card calls made outside a taxiing jurisdiction and billed
to an address within a taxing jurisdiction?
Assuming that it is an intrastate call (within Iowa) local option tax applies if the call is billed to an address within
a taxing jurisdiction.
Q. What date controls whether local option tax applies?
Local option taxes, and state sales tax, on utility payments are imposed based on the "billing date."
Q. Do pay. television franchise fees imposed by a local jurisdiction exempt cable
television charges from local option taxes?
No. Only franchise fees and users fees for natural gas and electric energy trigger the exemption.
Updated 02/04/10
Subscribe to e-mail news I Translate j Privacy I Taxpayer Rights I Links I PDF Reader I Excel Viewer j Power Point Viewer
http: / /www.iowa.gov /tax /educate /78601.html 6/26/2012
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Date: July 5, 2012
To: Mayor and City Council }�
From: Marian K. Karr, City Clerk
Re: Use of Parking Spaces for cafe /platform
Attached are pictures regarding the use of parking spaces for cafes.
The first three were submitted by Jim Mondanaro for Micky's Irish Pub & Grill.
The second 9 were submitted from City Manager Markus from Birmingham, Michigan.
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CITY OF IOWA CITY
PENDING CITY COUNCIL WORK SESSION TOPICS
July 5, 2012
Pending Topics to be Scheduled
1. Continuation of the discussion to consider consolidation or structural changes to city
boards and commissions
2. Discussion pertaining to noise concerns voiced by residents of Ecumenical Towers
3. Discuss potential procedures and/or policies related to requests for habitable private
spaces constructed over public right -of -way
4. Discuss a potential urban / backyard chicken ordinance
5. Continue the discussion on the sale or dispersion of public housing units
6. Presentation on use of municipal waste for ethanol production (Fiberight Company)
��IN. --'r,= CITY O F IOWA C I T Y 1P7
M
M E 0RANDUM
Date: June 21, 2012
To: Mayor & City Council
From: Marian K. Karr, City Clerk)#,
Re: Proposed Meeting Schedule, September through December, 2012
Attached is a proposed meeting schedule for the remainder of the year based on the current
resolution establishing regular meetings on the first and third Tuesday, and input received from
individual Council Members regarding their schedules.
Please review the schedule and come prepared to suggest changes at Tuesday's work session,
U:coundIschedule.doc
Calendar for September— December 2012
September
Su Mo Tu We Th Fr Sa
1
2® 5 6 7 8
9 10 11 12 13 14 15
16 17 ®19 20 21 22
23 24 25 26 27 28 29
30
December
Su Mo Tu We Th Fr Sa
1
2 3 0 5 6 7 8
9 10 11 12 13 14 15
16 A17 � 19 20 21 22
P4
23 � 26 27 28 29
30 31
October
Su Mo Tu We Th Fr Sa
1 2� 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 4024 25 26 27
28 29 30 31
November
Su Mo Tu We Th Fr Sa
1 2 3
4 5® 7 8 910
11 X 13 14 15 16 17
18 19021 Pg24
25 26 27 28 29 30
IP8
city of iowa city
PARKS AND RECREATION DEPARTMENT
220 S. Gilbert Street
TO: Parks & Recreation Commission,
FROM: Michael Moran, Parks and Recreation Director
DATE: July 3, 2012
RE: Butler Bridge Ribbon - Cutting
A new pedestrian bridge for the Iowa River Trail will be completed this month,
improving safety and access to this regional recreation trail. The opening of the bridge
will be celebrated on Wednesday, July 11th with a ribbon cutting.
WHAT Ribbon - cutting and grand opening of the Butler Pedestrian Bridge over the
Iowa River.
WHEN: Wednesday, July 11th at 5:00 p.m.
WHERE: Iowa River Trail, located at Iowa River and N. Dubuque Street (north of
Interstate 80). Parking is available at Waterworks Prairie Park trailhead.
WHa The ribbon - cutting is open to all.
WHY: The event will officially commemorate the opening of this new facility, which is
one link in thirteen -mile trail between Iowa City, Johnson County, and North Liberty.
Following the ribbon - cutting, city and county officials will spotlight the various uses of
the trail, focusing on the health and wellness opportunities the facilities offer.
For more information, please contact Mike Moran at (319) 356 -5104 or mike -
moranCa@iowa- city.org.
IP9
MINUTES OF THE JOINT INFORMAL MEETING OF JOHNSON COUNTY
BOARD OF SUPERVISORS AND CRIMINAL JUSTICE COORDINATING
COMMITTEE:
MAY 2, 2012
TABLE OF CONTENTS
Page
Introductions....................................................................................................... ..............................1
Bond Referendum Language and Timing .......................................................... ..............................1
Bond Referendum Language ................................................................. ..............................5
Report from Alternatives and Treatments SubCommittee ................................. ..............................6
Report from Public Information/Outreach SubCommittee ................................ ..............................7
Justice Center Ballot Initiative Timeline/Talking Points /and PowerPoint Presentation .....7
Report from Facilities Subcommittee ................................................................. ..............................7
SetNext Meeting Date ....................................................................................... ..............................7
Chairperson Sullivan called the Johnson County Board of Supervisors to order in the
Johnson County Health and Human Services Building at 4:30 p.m. Members present
were: Pat Harney, Terrence Neuzil, Janelle Rettig, Sally Stutsman, and Rod Sullivan.
Criminal Justice Coordinating Committee Members present were: Department of
Corrections Supervisor Jerri Allen, MECCA Director Ron Berg, Iowa City City Council
Member Connie Champion, University of Iowa Student Representative Drew Lakin,
Iowa City Public Library Adult Service Coordinator Kara Logsden, County Attorney
Janet Lyness, Bar Association Representative James McCarragher, County Sheriff Lonny
Pulkrabek, Judge Doug Russell, Citizen Representative, and Professor Emeritus John
Stratton. Absent: Consultation of Religious Communities Representative Dorothy
Whiston and Defender's Managing Attorney Peter Persaud. Staff present: Executive
Assistant Andy Johnson and Deputy Auditor Nancy Tomkovicz.
INTRODUCTIONS
Supervisor Rod Sullivan, Supervisor Sally Stutsman, Supervisor Pat Harney,
Executive Assistant Andy Johnson, County Attorney Janet Lyness, Sheriff Lonny
Pulkrabek, University of Iowa Student Representative Drew Lakin, Bar Association
Representative James McCarragher, Judge Doug Russell, Iowa City City Council
Member Connie Champion, Professor Emeritus John Stratton, Iowa City Public Library
Adult Service Coordinator Kara Logsden, MECCA Director Ron Berg, Executive
Assistant Andy Johnson, Deputy Auditor Nancy Tomkovicz, Supervisor Janelle Rettig,
Supervisor Terrence Neuzil, Former University of Iowa Campus Planner Larry Wilson,
County Auditor Tom Slockett, Facilities Manager Eldon Slaughter, Iowa City Press -
Citizen Reporter Tara Bannow, Mental Health/Disability Services Director Kris Artley,
Sergeant Kevin Bell, Major Steve Dolezal, Neumann Monson Architects Principal
Dwight Dobberstein.
BOND REFERENDUM LANGUAGE AND TIMING
Informal Minutes: May 2, 2012/ page 2
Sullivan referred to a two -sided document containing the bond referendum language.
The language on one side was crafted by a subcommittee. The revised statement is in
blue ink, and was prepared by Dorsey and Whitney, LLC Partner and County Bond
Counsel Bob Josten. He said the exact dollar amount for the referendum is yet to be
determined.
Sullivan read the proposed ballot language from the document as follows: "Shall the
County of Johnson, State of Iowa, issue its general obligation bonds in an amount not
exceeding $ for the purpose of erecting and equipping a County justice center,
to be located adjacent to the existing historic Courthouse, and remodeling the Courthouse
in order to incorporate it into the County justice center, to solve current safety, security,
and space needs of the Sheriff, Jail, and court operations ?"
Iowa City City Council Member Connie Champion asked if the dollar amount will be
added where the blank is. Sullivan said he assumes if Josten didn't include it then it
doesn't go in. Rettig said she thinks they don't want to put it in because what the Board
decides to do will depend on the bond market.
Sullivan paraphrased a conversation that took place between County Treasurer Tom
Kriz and Josten. Sullivan said it sounds like Josten's biggest concern is that as they are
hooking the new building into the existing Courthouse, Josten thinks the word
remodeling had to be included in the ballot language. He said Josten said once
contractors start work, they may find they have to do something slightly different, and
potentially, that would not be covered.
Rettig said if the language only says "...and remodeling the Courthouse... ", they
would have a problem if the Board ever wanted to bond for remodeling again, which they
may want to do for $1.2 million. The Board can bond for that amount without taking it to
the voters. However, Josten expanded on that to include "...in order to incorporate it into
the County justice center... ". She said if the bids come in lower than expected, she wants
there to be a way to do more work in the Courthouse, but regardless, it must tie the
Courthouse and justice center together. She did not want the Board to not be able to bond
for this again. She is fairly confident the way Josten crafted the language was intentional.
Sullivan said he thinks Josten and Kriz talked through that and it was intentional because
Josten understands some things will need to be done to the Courthouse after the justice
center project.
Iowa City Public Library Adult Service Coordinator Kara Logsden asked if alternates
for other parts of the project would be included in this bidding process. Neumann
Monson Architects Principal Dwight Dobberstein said yes, they do alternates frequently.
Citizen Representative and Professor Emeritus John Stratton said the language reads
"...and remodeling..." rather than partial remodeling. Rettig said she thinks the words,
"...in order to incorporate it into the County justice center..." is what gives the Board the
opening to not say they are remodeling the third floor or the basement, but rather gives
the Board room to remodel as much as they have funding to do, particularly tying the two
Informal Minutes: May 2, 2012/ page 3
together. The language gives the Board necessary leeway. She said they can ask Kriz to
verify that. Harney said he is sure that's correct. Stratton said if the complete remodel
wasn't done, the Board would be prohibited from a second bond issue. Sullivan said he
didn't think so simply because he knows Kriz thoroughly discussed this with Josten.
County Auditor Tom Slockett distributed some examples of past ballots and ballot
language. He provided copies of the March 8, 1977 (Courthouse remodel bond), the
November 7, 2000 (Law Enforcement Center bond) and November 4, 2008
(Conservation bond), ballots for committee members to review. Sullivan said that bond
measures are typically listed last on the ballot. Slockett said yes, and there is now a
notification on the front of the ballot instructing voters that a ballot issue is located on the
back of the ballot. Slockett then provided a handout entitled "Three Year Regular and
Special Elections -All Types Calendar" that lists the regularly scheduled elections and
possible special elections dates for ballot issues.
Slockett asked the Board if a decision has been reached to put the bond referendum
on the November General Election ballot. Sullivan said a vote has not been taken but
that seems to be the consensus. He said they usually discuss this with Slockett first.
Slockett said the bonding attorneys determine the language. Sullivan said the question
for the Auditor's Office is the timing of the bond referendum and the Board is inclined to
do it sooner rather than later so the people leaving for the summer knew what to expect.
Sullivan asked what is the deadline to submit ballot language to the Auditor's Office.
Slockett said that the deadline is August 29`h, but if they know sooner than that, that
wouldn't hurt a thing. Slockett said he likes the idea of letting the public know as soon as
possible.
Slockett said that one concern of his surrounds a court decision that potentially
changes the way the ballot would appear; it could throw a wrench into this. The court
decision is that the next pending election for a city election has been defined to include
the General Election. He said that the significance of that is there are difficulties fitting
everything on the legal sized ballot. He said that the Cities were always able to hold a
special election on the regular (non -city general) General Election as Iowa City did in
2010, but that the regular General Election was not previously defined as the next
pending election. Slockett said that if there are any vacancies or appointments for city
elected offices they will now be required to be on the regular General Election ballot. He
said there are 12 cities that could require additional measures on the ballot to fill
vacancies or elect those appointed for the council or mayor, and there could be multiple
vacancies to fill. There is a real concern that longer ballots or two ballots per voter could
be required. He said either case is problematic. Accounting for a second ballot presents
a number of challenges. Slockett noted the machines are certified for a longer ballot, but
the manufacturer's support technicians do not recommend using longer ballots. The
machines will technically do it, but with more problems and jamming.
Neuzil confirmed that August 29th is the deadline to submit the bond language to the
Auditor's Office. Slockett concurred. Sullivan said the Board has talked about doing
something in May this year. Andy said it is on the agenda for discussion at the next
Informal Minutes: May 2, 2012/ page 4
Informal meeting. Neuzil said the question really has to do with the dollar amount they
choose to bond. Other than that, he is comfortable with the ballot language.
Rettig said she is not clear that the Board should wait that long. She said the voters
need time to digest this and people wishing to advocate for the project need time to do
that. The Board also needs to get the best estimate of what capitals can be put forward to
move forward with the ballot language. The public has a right to know; some people will
be leaving town in the next couple of weeks and will not be back until almost September.
Rettig said she talked to Budget Coordinator Richard Claiborne about how much capital
could be put forward. She asked Claiborne to find $2.1 million to go forward with a $46
million bond. She said things are looking good and people are abiding with the Board's
email request asking them not to spend money. She does not want to wait until July 1 st
to finalize the ballot language and take an official vote. The Board should do some best
estimates and move forward and live with it.
Sullivan asked for feedback from other Board members. Stutsman said her only
concern is if they know that the bond figure is $46.1 million. Neuzil said that the figure
is $46.8 million now. Rettig said the figure is $48.1 million, but the question is how
much capitals can be put in. Neuzil said, just so people know, they began with $48.1
million. The Board then committed to putting in $1.3 million, which is the number they
had at that moment and now the question is whether the Board can put in more.
Rettig said she would like Kriz, Claiborne, and whomever else to crunch these
numbers and try to figure out how much the Board can put in, without violating the
reserve policy or cash flow.
Stutsman said she is also concerned that there was discussion about having Green
elements in the new building and she was not very comfortable that all those things could
be accomplished with $46.8 million. She does not want to sell short and have to come up
with additional money. Stutsman said she is ok with moving forward, but she wants to
avoid a situation where they won't be able to build what they need for lack of funding.
Rettig said they know they have $1.3 million to put towards the project now. She
said that lowers the bond figure to $46.8 million. The question is if the Board wants to
try to lower that number even more, or call the question and move on.
Sullivan said the ballot language does say "...in an amount not exceeding..." so the
Board does not have to spend it all. But he thinks the public will expect the County to
spend the amount bonded.
Harney said he is comfortable with $46.8 million; that is what is needed for the
project. He added that the remodeling will occur later.
Neuzil said he would like to hear from the finance folks. He said he was the one
advocating to lower the amount more. Stutsman said she would like to hear from the
architect too. Sullivan said the Board already decided they cannot change the $48.1
Informal Minutes: May 2, 2012/ page 5
million dollar project cost submitted by Neumann Monson. Sullivan said that has been
decided and now the question is how much cash the Board puts in and how much they
borrow. Rettig said the question is how much is the down payment. Sullivan said the
real question to the Board is if it is worth waiting a month or six weeks for a more
accurate number that is probably a little bit lower, or is it more important to take action
now.
Rettig said she would like to delay until the legislature adjourns and then she would
be perfectly prepared to vote on it. She also would like the finance people to look at the
numbers again. She said Claiborne told her he thinks there could be as much as $2
million, but Rettig said she'd like $2.1 million and Claiborne said he'd need more time to
find that amount. A lot more information will be available one week from now. Kriz
said they will have a better idea in a couple of weeks.
Board members agreed to target the May 24th Formal meeting for a vote.
Bond Referendum Language
Sullivan said there were questions about the wording about the remodeling of the
Courthouse and whether that would cause any problems in the future if the Board has to
bond to do more remodeling. Kriz said he spoke to Josten this afternoon and Josten told
him that his largest concern is that whenever a new facility is incorporated into a
hundred - year -old courthouse, money may be saved in some areas but those savings are
generally spent on remodeling the older facility. There is often major remodeling that
needs to be done to make sure that the new and old building are properly integrated. Kriz
said the Board will have to go back at a later date and say that the bond issue is strictly
for this, but it makes it feasible to tie the two projects together. While the County might
save $100,000 in building the newer part of the facility, that money may need to be
transferred over to the remodeling of the Courthouse. Kriz said Josten can use the other
language, but prefers to make things perfectly clear.
Rettig said she likes the revised language and thinks it gives the County enough room
to do some remodeling and still bond for a smaller amount in three or four years from
now to finish up the remodeling. Kriz said there are always unforeseen costs and so he
yields to Josten's expertise on this issue.
Champion said she thinks the revised ballot language is good, but she would like to
see the cost be lower. The cost is really high, and property taxes are already really high.
She is disappointed in the cost but believes in the project. All along, she has been in
favor of a sales tax. She asked how much the bond referendum, with interest, will
actually cost taxpayers.
Sullivan said the County only has access to the rural part of the referendum. He said
the City could decide to give money to the County. Champion said she knew there was
some glitch. Rettig said it would require a change to the Iowa Code and they were told
that would not happen. Sullivan said under Champion's suggestion, the only people who
Informal Minutes: May 2, 2012/ page 6
would fund a jail would be rural residents. Stutsman said unless the City of Iowa City
said there money would go toward the Jail. Harney said the cities can put that on the
ballot. Slockett said it is important that people understand there is no County local option
sales tax. There is a city one, so for the county to receive the city portions of the tax,each
city would have to publish the uses for the county facility and explain to their citizens
that they are using the tax for the County facility. Most of the cities have already passed
it for their city use and it is an important revenue for them.
Neuzil said people should not forget that the language says "...not to exceed..."
whatever amount they put in there. He said if there was an extension of the sales tax, it
would be Iowa City, Coralville, North Liberty, University Heights, and Tiffin voting as
one block. If those communities would agree to give a portion of the sales tax toward
paying off this bond, then they would not need to tax for $46 million. In essence, it is
accomplishing the same thing. There could be some synergy between the cities to help
lower the property tax.
Sullivan said he finds it hard to believe that anyone would choose forgoing revenue in
this environment. Champion asked if Iowa City decided to put the 1% sales tax back on
the ballot to pay for its share of the justice center, would Iowa City taxpayers be free of
the property tax imposed by this. Rettig said no, the County cannot divide Iowa City out
like that.
Slockett said Iowa City is the only entity that can put this on the ballot, because they
have over 50% of the population. Even though the cities vote in a block, each city must
vote independently on the use of the funds in their city and explain it to their populations.
Even if it passes in the block, unless each city council agrees to the same use, the money
would go toward different things.
Neuzil said the potential is out there that it could happen. He asked if the Board
determines the length. Slockett said yes, the Board determines the sunset. Neuzil said
there could be some bargaining there. Slockett said the Board could also decide not to
have a sunset. Slockett said the County has a disproportionate amount of potential sales
taxes, disproportionate to the population. They would get millions of dollars per year
with almost no retail outlets. The County has the same problem as the city councils do in
that they need to explain to the rural citizens why they should vote to pay for a
disproportionate amount of the Jail.
REPORT FROM ALTERNATIVES AND TREATMENTS SUBCOMMITTEE
County Attorney Janet Lyness said Consultation of Religious Communities
Representative Dorothy Whiston was unable to be present at today's meeting, but would
like to continue the discussion about how to decrease the number of incarcerated people.
Informal Minutes: May 2, 2012/ page 7
REPORT FROM PUBLIC INFORMATION /OUTREACH SUBCOMMITTEE
Justice Center Ballot Initiative Timeline/Talking Points /and PowerPoint
Presentation
Bar Association Representative James McCarragher said they participated in drafting
the justice center bond language. They will update the web page as quickly as possible.
REPORT FROM FACILITIES SUBCOMMITTEE
Harney said he had several conversations with representatives from the General
Services Administration (GSA). A letter the Board plans to send to the GSA is on
tomorrow's Formal Meeting agenda for approval. Lyness added that the letter states the
County would prefer to buy rather than lease the property.
SET NEXT MEETING DATE
The next CJCC Meeting is scheduled for June 6, 2012 at 4:30 p.m. Champion asked
when the language for the bond referendum is scheduled to be announced. Sullivan said
May 24th.
Stutsman asked what will be on the agenda for the June 6th CJCC meeting. Sullivan
said that is a good question. The only thing he can think of is that the
Information/Outreach Subcommittee might have some brochures or something they
might give to the CJCC. McCarragher said many people would like to know the final
dollar amount for the bond language and the final decision of the Board about the date the
bond referendum will be on the ballot.
Sullivan said that information should be available after the meeting on May 24th and
it could be provided to the entire CJCC. He said if McCarragher feels there is enough
material to hold a meeting on June 6th, he should inform Executive Assistant Andy
Johnson to schedule a meeting. Otherwise, the CJCC may not have to meet.
Champion said she does not mind whether the CJCC meets. She said they need to
have a strategy for informing the public of all the issues and advocating for the justice
center. Rettig said she thinks they have to be cautious in that the Supervisors do not get
to promote this. There needs to be another committee for that; all they can do is educate
about the issue, not promote the justice center.
Lyness said that could be a whole discussion about certain questions, such as what the
cost will be per $100,000 valuation, the number of inmates currently in the Jail, and all
the specifics.
McCarragher said the website will contain much of that information. He added that
the Iowa Bar Association (IBA) has a PowerPoint presentation just about ready to release
to the public. He is also in the process of enlisting IBA members as to engage in public
outreach. It is within a photograph of having a PowerPoint presentation ready to release
Informal Minutes: May 2, 2012/ page 8
to the public. The Public Information/Outreach Committee is scheduled to meet on May
31st. At that meeting, they will prepare speakers. McCarragher explained that the
information posted on the CJCC website will be informational, whereas the information
the IBA can release will advocate for the justice center.
Iowa City Public Library Adult Service Coordinator Kara Logsden said the IBA can
schedule a meeting someplace like the Iowa City Public Library (ICPL), at a specific
time and invite the community to an informational meeting and that would not be a
organized meeting of the CJCC.
Neuzil asked if the Bar Association could make a presentation to the CJCC. Sullivan
said that is what he is getting at, since they already have a scheduled meeting.
McCarragher said that's no problem. Rettig said the IBA speakers would be advocating
for people to vote for the bond referendum. Sullivan said yes, but they could do that.
Rettig said then any candidate can come in and advocate so that would be the litmus
test. She asked if the people in opposition can ask, too. She said once they let someone
come in and campaign, even though they are not endorsing it, they have to let everyone
in. Sullivan agreed.
Sheriff s Major Steve Dolezal asked if after this meeting is adjourned, those that want
to could remain. Rettig said Logsden said all they have to do is schedule a meeting at the
Iowa City Public Library and send CJCC members an invitation and they can meet there
and watch the PowerPoint. Logsden said they could talk to City Channel 4 and televise it
live.
Sullivan said if they are going to go to that extent, he thinks they should make sure
there are not three Supervisors present. Rettig said it is no different than a League of
Women Voters of Johnson County forum. She said it is an informational session hosted
by another entity.
Johnson said on June 20th, the County is hosting the Joint Cities Meeting and will
suggest providing tours of the Jail and Courthouse in lieu of the usual meeting format.
Neuzil asked what the bed count is for the justice center. Dobberstein said there is no
problem getting the extra beds so the maximum is 243. Johnson said the bed count
posted on the website is correct. He said a cell was added so the capacity is 243.
Sullivan said they will tentatively schedule the next meeting for June 6`h, and a final
decision will be made after the Board's May 24th Formal Meeting.
Adjourned at 5:22 p.m.
Attest: Tom Slockett, Auditor
Recorded By Nancy Tomkovicz
Informal Minutes: May 2, 2012/ page 9
Completed on July 3, 2012 at 12:40 p.m.