SB 791 - This act requires a county, municipality, or other political subdivision to mail a notice to each impacted taxpayer at least thirty days prior to any vote authorizing the extension of one or more bonds. Such notice shall include a statement indicating the dollar amount by which the taxpayer's property tax liability shall be decreased and the amount by which the debt service levy or other tax levy enacted for the purpose of retiring such bonds will be reduced if such bonds are not extended and new bonds are not issued. This act also provides that any proposal by a county, municipality, or other political subdivision for the extension of one or more bonds that is submitted to the voters for approval shall not become effective unless it receives a qualified majority in favor and at least 50% of qualified voters cast a ballot in the election. (Section 67.120) During the calendar year prior to the retirement of any bonds or other debt obligations issued by a political subdivision, this act requires assessors to include on each affected taxpayer's property tax bill a statement indicating the dollar amount by which the taxpayer's property tax liability shall be decreased and the amount by which the debt service levy or other tax levy enacted for the purpose of retiring such bonds will be reduced if such bonds are not extended and new bonds are not issued. (Section 137.532) JOSH NORBERG