A bill for an act to legalize and validate the proceedings preliminary to and in connection with a special election held to authorize the imposition of a local option sales and services tax within the City of Adel, Iowa, under Iowa Code Chapter 423B, declaring the validity of said proceedings and the legality of the local option sales and services tax authorized by the special election, and providing an effective date and for retroactive applicability. WHEREAS, according to chapter 423B of the 2009 edition of the Iowa Code, a local option sales and services tax election must be submitted to the voters upon the filing of motion or motions of governing bodies of cities within the county or of the county representing at least one half of the population of the county, or upon the submission of a petition signed by eligible electors of the county equal in number to five percent of the persons in the whole county who voted in the last preceding state general election; and WHEREAS, on April 26, 2010, the City Council of Adel passed Resolution No. 10-21 requesting a special election on the question of imposition of a local sales and services tax in the City of Adel; and WHEREAS, upon receipt of said resolution, the Dallas County Commissioner of Elections prepared a ballot for, published notice of, and otherwise conducted a special election held on August 3, 2010, upon the question of imposition of a local sales and services tax in the City of Adel, to be effective January 1, 2011, although the City of Adel did not in and of itself represent at least one half of the population of the county; and WHEREAS, at the election a majority of those voting approved of the imposition of the local option sales and services tax, and on August 10, 2010, the Dallas County Board of Supervisors duly canvassed the results of the special election and confirmed that 394 votes were cast in favor of the measure and 340 votes were cast against the measure; and WHEREAS, on August 31, 2010, the Dallas County Code of Ordinances, chapter 6A, was up(See HF 858.)