DES MOINES, Iowa (AP) _ Republican lawmakers were drafting a bill Tuesday to create a property tax on casinos that will be considered if a deal cannot be struck with racetracks to forgive back taxes the Iowa Supreme Court says the state owes. The tax is designed to immediately replace the $112 million the state owes the racetracks as a result of the court decision. The racetrack casinos sued the state, saying the two-tiered tax violated the Iowa Constitution. The state was taxing riverboat casinos at 20 percent and racetracks at a higher rate designed to reach 36 percent next year. The Iowa Supreme Court's decision meant the state owed the racetracks $112 million plus interest for the taxes they had overpaid. ``It's the answer to what we will have to do to ensure taxpayers don't get hung with the tax liabilities the Supreme Court laid out there,'' House Speaker Chris Rants, R-Sioux City, said of the proposed tax, which would be based on the square footage of the property where casino games are located. Riverboat casinos, which own little land, would pay a smaller tax. Details of the bill were not available Tuesday because it was still in the drafting process, Rants said. Republican lawmakers have promised to devise a way to force racetrack casinos to pay the money so that taxpayers are not stuck with the burden of the back taxes. The bill will be debated only if no other solution can be reached with the casinos, Rants said. Racetrack casinos have said they would forgive the $112 million in back taxes if lawmakers allow them to have table games such as poker. Rants said a House subcommittee on gambling is considering that possibility. Table games are allowed only on riverboats. Lawmakers also could lift a moratorium on new casinos. If it boosts revenue enough, a new tax scheme may not be needed, Rants said.

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