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Index of Iowa Laws – S

Safety, see Occupational Safety & Health Act

Sales Tax
    City exemptions | 423.3
    Defined services taxed | 423.2
    Heating fuel exemption | 423.3423.6
    Imposed, rates & objects taxed | 423.2
    Internet access charges | 423.2423.20
    Local option | ch 423B
      Hotel/motel | 423A
      School infrastructure | 423E
    Mobile telecommunication service | 423.2423.20
    Rebate for racing track | 423.4
     Sales of water, electricity, & gas | 423.2(2).33.42
    Streamlined sales & use tax | ch 423
    Utilities, municipal gas & electric purchases | 423.2(32)

Sanitary Disposal
    Generally | 358.25384.12(13)

Sanitary District
    Generally | ch 358
    Annexation of property | 358.26
    Conveyance to a city | 358.31
    District boundaries, transfer and severance | 358.30a
    Provision of sewer service, contracts with cities | 358.16
    Sewer rentals | 358.20
    Trustees, number & election | 358.9

Sanitation, see also Solid Waste
    House sanitary connections | 364.12(3)(f)
    Sanitary sewers, financing | ch 384, div. III, IV, V
    Sewage treatment Financing | ch 455B, div. III, part 3 & part 5
    Sewer connection charges | 358.22384.38.84(6a)
    Unsewered Community Loan Fund | 16.141
     Operators’ certificates | 455B.213
       Exam fees | 455B.211
       Revocation or suspension of certificate | 455B.219 
        Rules | 455B.212

Scales, see also Weights & Measures City | ch 214

Schools
    Aviation mechanics training, building at airport | 297.7(2)
    Designated stops | 321.358(13)
    Joint recreation tax with school districts | 300.1
    Lease, sale or gift to city of property | 297.22
    Local option sales tax | ch 423E
    Traffic control zones | 321.249
    Vacant buildings must be considered before city may lease, purchase or build | 364.21

Scientific Facilities
    Property tax exemption | 427.1(2)
    Tax levy | 384.12(4)

Secondary Roads
    Annexation | 368.7A
    Assessment for | 311.5
    Assistance to certain cities for bridges or streets | 331.429(2)(c)
    Speed limits | 321.285(5)
    Tax levy in cities, transferred to | 331.429(1)(a)

Secretary of State
    Annexation papers filing | 368.20
    City census | 9F.5
    Permanent records kept of city annexations, discontinuances, & incorporations | 9.2
    Permanent records kept relating to condemnation | 9.2A

Securities, see also Bonds or Finance
    Bank investments | 524.901
    Public, tax exemption | 427.1

Self Liquidating Improvements
    Generally | 358.25384.82

Self-Supported Municipal Improvement Districts
    Generally | ch 386

Severance, see also Annexation & Severance
    Generally | ch 368
    Voluntary or involuntary | 368.7.8 .11.13.20.23
     Record | 9.2
    Voluntary | 368.8

Sewage, see also Sanitation or Solid Waste
    Discharge into drainage ditches | 468.130

Sewers, see also Sanitation or Solid Waste
    Bonds for | ch 384, div. III, IV, V
    Connection fees | 384.38(3)
    Unsewered Community Loan Fund | 16.141

Sex Offender Registry
    Generally | ch 692A

Sidewalks
    Maintenance responsibilities | 364.12

Signs, see also Traffic Regulations
    City recognition | 306C.11, .12
    Control devices manual, city compliance | 313.43.45321.252
    Exemption for failure to place | 668.10(1)
    Political signs
      Restrictions | 68A.406
    Railroad crossing sign placement | 321.342
    Removal of & compensation for | 306C.19.24
    Special events signs | 306C.10(18).23
    State Department of Transportation
      Control, coordination with city ordinances | 306C.13(8)(f)
      Placement of speed limit signs on primary road extensions | 321.289
    Traffic devices
       Erection of signs in conjunction with policy made | 321.237
      Interference with | 306C.13(8)(a)

Skateboarding & In-line Skating
    City liability for claims | 670.4

Skywalks
    Elevated structures over streets, private funds required | 308A.3

Slums, see Urban Renewal

Small Claims
    Generally | ch 631

Smoke Detectors
    Enforcement & inspection through contract with State Fire Marshal | 100.18

Smoking, see Cigarettes
     Smoke-Free Air Act | 142D.1
    Definitions | 142D.2
    Prohibited areas | 142D.3.6
     Areas not regulated | 142D.4
    Enforcement | 142D.8
    Penalties| 142D.9

Snowmobiles
    Liability for routes, etc. | 321G.22
    Operation on railroad right of way | 321G.13(8)
    Regulation & enforcement by cities | 321G.2.9(3).9(4)
    Special events | 321G.16

Snow Removal
    City responsibility | 364.12(2)(b)
    Exemption from liability for failure to remove | 668.10(2)
    Parking regulations | 321.358(14)
    Signs & postings | 321.237

Social Security, see Employees

Soil Erosion & Conservation
    Control, maintenance of projects required | ch 161E
    Ordinances, building code soil loss limits | ch 161E
    Water protection projects & practices | ch 161C
    Watershed protection program | 161C.7

Solar Access
    Generally | ch 564A

Solicitations
    Organizations soliciting public donations | ch 13C
    Restrictions on civil service employee political activity | 400.29

Solicitors, see City Attorneys

Solid Waste, see also Hazardous Materials & Wastes or Sanitation
    Charges & collection | 384.84
    Comprehensive plan reporting requirements | 455B.305
    Council approval of disposal sites | 455B.305A
    Dumping, where prohibited | 455B.307
    Duty of cities | 455B.302
    Financing systems | ch 384, div. IV, V
    Landfills, permits 
       (sanitary disposal projects) | 455B.302.305.305A.306
    Liens for closure or post closure care | 455B.302
    Management, monitoring landfills, grants | 455B.304.311
    Monopoly permitted | ch 28G
    Planning area | 455J
    Planning for disposal | 384.12(13)455B.306
    Forming joint entity for recycling | ch 28G
    Separation of yard waste from other solid waste required | 455D.9
    State priority plan, reduction at source | 455B.301A
    Tonnage fee | 455B.310
     Yard waste, acceptance | 455B.310

Special Assessments
    Delay in taxes has no effect on special assessment delinquent or due dates | 445.37
    Exemption for elderly & disabled | 425.17(2).17(8).17(11)
    Individual properties | 364.12(2)(e),(3)(h),(5),(6),(7), .13
    Projects, procedures & bonds | ch 384, div. IV
    Railroads |  384.64
    State owned lands | 307.45384.56

Special Charter Cities
    Generally | 372.12; ch 420
    Election precinct consolidation authorized | 49.5.11
    Partisan nominations & elections | 43.112420.126

Special Elections see Elections

Special Local Laws
    Prohibited | Const. III, 30

Speed Limits, see Streets

State Appeal Board
    Protest | 24.27.29384.19
    Hearing | 24.28
     Review and Powers | 24.30
    Public contracts & bonds | 73A.4     
     Request for suspension of property tax levy limitations | 24.48

State-owned Lands
    Assessment | 307.45384.56

State Supervision
    Appeal Board, budgets | 24.27.29384.19
    City Development Board | ch 368, div. III
    City Finance Committee | 384.13
     Operator licensing for water treatment | 455B.211455B.213    
    Utilities, electric & gas | 476.23

Statutes
    Conflicts between general & specific laws | 4.7
    Irreconcilable ordinances & resolutions | 4.8

Statutes of Repose
    Publicly financed buildings | 614.1

Storm Water Drainage Systems
    Construction & bond issues | 384.84A
    Rate establishment & collection | 384.84  

Streets, see also Highways, Road Use Tax or Traffic Regulation
    Acquired property, pending construction | 306.38
    All-terrain vehicles | 321G.9
    Bridges on primary extensions | 313.27
    Claims for injury | 364.14
    Classification | 306.3
    Closing temporarily | 306.41364.12(2)(a)
    Contract with the State Transportation Commission to construct or maintain | 307A.2(11)
    Controlled access | ch 306A
    County bonds for city boundary streets | 331.441(2)(b)(2)
    County road projects in city, power to assess | 311.5
    Dust control on secondary roads | 313.4(1)
    Establishment | 306.18
    Excess condemnation, sale of land | 306.22
    Grades, changing of | 364.15
    House numbering | 364.12(3)(d)
    Jurisdiction | 306.4.8
    Limitations on cities | 321.348
    Naming & renaming | 592.7
    Needs studies | 307A.2(14)
    Parks & recreation department involved in planning scenic roads | 306D.2
    Plats, bonds | 354.12
    Primary road extensions
      Bridge improvements | 313.27
      Maintenance | 313.36
    Responsibility for | 364.12(2)
    R.I.S.E. program | ch 315
    Secondary Road Fund District | 357I
    Snowmobiles | 321G.9
    Soil conservation impact | 306.51306.54
    Speed, powers of cities to limit | 321.236(5).236(11).290.293
    State
      Detours | 306.41313.29.44
      Maintenance | 313.36
      Routes, when paving in cities | ch 313
    Transfers of rights of way | 306.42
    Utilities, relocation & costs | 306A.10, .11.12
    Vacation of | 306.23354.23364.12(2)(a)
    Weight restrictions | 321.471, .473321E.1.2.29A

Subdivisions
    City acceptance of street dedications | 558.65
    City regulation | 354.8.9.10.15
    Plats, generally | ch 354
    Secondary Road Fund District | 357I

Substance Abuse, see Drugs

Suburban Districts
    Defined | 321.1(79)
    Motor vehicle speed limits | 321.285

Sunshine Laws, see Open Meetings or Open Records

Surety Bonds, see Bonds

Surveys
    Right-of-Entry for land surveyor | 354.4A
    Subdivision platting | ch 354
    Survey laws applicable to cities | ch 355

Swimming Pools
    Bond issues | 384.23.24
       General obligation bonds | 384.25384.26
       Sale of bonds | 384.27
       Categories and forms of bonds | 384.28.29
    Inspection & registration | ch 135I
    Joint financing ch 28F
    Tort claims liability | 669.14(13)670.4(12)

IOWA League