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The Constitution of the State of Iowa is amended by adding the following new section to new Article XIII: Passage of a bill that increases the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. This requirement does not apply to taxes imposed at the option of a local government. Passage of a bill that establishes a new tax on any type of income or legal and special reserves imposed by the state shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment. If such a lawsuit is not filed within the one-year limit, the bill shall be considered properly enacted under this section. Each bill to which this section applies must include a separate provision describing the requirements for enactment prescribed by this section. The general assembly shall enact laws to implement this section.8c:T400,The County Treasurer: is custodian of all county funds. Files a semi-annual settlement with Board of Supervisors and reports all fees collected. Receipts are given of all monies collected and deposited, and records are kept of all the funds. Annually, on the third Monday of June the County Treasurer shall offer at public sale all parcels on which taxes are delinquent. Collects all taxes certified by the County Auditor and collects 1.5 percent interest per month on all delinquent taxes. The first installment becomes delinquent October 1st, and second April 1st of each year. Pays all county warrants drawn by County Auditor. Pays interest on drainage warrants not paid for lack of funds. Apportions monthly all taxes collected to the various schools, townships, town corporations, state and county funds. The County Treasurer, as agent for the state, collects use tax on motor vehicle transfers and also collects license fees on all motor vehicles and trailers. Issues license plates on all motor vehicles and trailers.3b:[["$","script",null,{"type":"application/ld+json","dangerouslySetInnerHTML":{"__html":"{\"@context\":\"https:\\u002F\\u002Fschema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Voter guide\",\"item\":\"https:\\u002F\\u002Fwww.sway.co\\u002Fvoter-guide\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Iowa\",\"item\":\"https:\\u002F\\u002Fwww.sway.co\\u002Fvoter-guide\\u002Fiowa\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Scott County\",\"item\":\"https:\\u002F\\u002Fwww.sway.co\\u002Fvoter-guide\\u002Fiowa\\u002Fscott-county\"}]}"}}],["$","$L8a",null,{"ipStateCode":"IA","signedIn":null,"share":null,"previewBallot":{"address":"Scott County, 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