Title I, STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)

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1 LOCAL BUDGETS, §24.10 24.10 Levies void. The verified proof of the publication of the notice under section 24.9 shall be filed in the office of the county auditor and preserved by the auditor. A levy shall not be valid unless and until such notices are published, mailed, and fi…

1 LOCAL BUDGETS, §24.11 24.11 Meeting for review. The certifying board or the levying board, as the case may be, shall meet at the time and place designated in the notice published under section 24.9. At the meeting, any person who would be subject to the tax levy shall be heard …

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1 LOCAL BUDGETS, §24.13 24.13 Procedure by levying board. Any board which has the power to levy a tax without the same first being certified to it, shall follow the same procedure for hearings as is required of certifying boards under this chapter. [C24, 27, 31, 35, 39, §379; C46…

1 LOCAL BUDGETS, §24.14 24.14 Tax limited. A greater tax than that so entered upon the record shall not be levied or collected for the municipality proposing the tax for the purposes indicated and a greater expenditure of public money shall not be made for any specific purpose th…

1 LOCAL BUDGETS, §24.15 24.15 Further tax limitation. No tax shall be levied by any municipality in excess of the estimates published, except such taxes as are approved by a vote of the people, but in no case shall any tax levy be in excess of any limitation imposed thereon now o…

1 LOCAL BUDGETS, §24.16 24.16 Expenses — how paid. The cost of publishing the notices and estimates required by this chapter, and the actual and necessary expenses of preparing the budget shall be paid out of the general funds of each municipality respectively. [C24, 27, 31, 35, …

1 LOCAL BUDGETS, §24.17 24.17 Budgets certified. 1. The local budgets of the various political subdivisions shall be certified by the chairperson of the certifying board or levying board, as the case may be, in duplicate to the county auditor not later than April 30 of each year …

1 LOCAL BUDGETS, §24.18 24.18 Summary of budget. Repealed by 2022 Acts, ch 1021, §186. Wed Dec 10 22:14:03 2025 Iowa Code 2026, Section 24.18 (21, 0)

1 LOCAL BUDGETS, §24.19 24.19 Levying board to spread tax. At the time required by law the levying board shall spread the tax rates necessary to produce the amount required for the various funds of the municipality as certified by the certifying board, for the next succeeding fis…

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1 LOCAL BUDGETS, §24.20 24.20 Tax rates final. The several tax rates and levies of a municipality that are determined and certified in the manner provided in sections 24.1 through 24.19, except such tax rates and levies as are authorized by a vote of the people, shall stand as th…

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1 LOCAL BUDGETS, §24.22 24.22 Transfer of funds. Upon the approval of the state board, it is lawful to make temporary or permanent transfers of money from one fund to another fund of the municipality. The certifying board or levying board shall provide that money temporarily tran…

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1 LOCAL BUDGETS, §24.24 24.24 Violations. Failure on the part of a public official to perform any of the duties prescribed in chapter 73A, this chapter, section 8.39, and sections 11.1, 11.2, 11.4, and 11.5, constitutes a simple misdemeanor, and is sufficient ground for removal f…

1 LOCAL BUDGETS, §24.26 24.26 State appeal board. 1. The state appeal board in the department of management consists of the following: a. The director of the department of management. b. The auditor of state. c. The treasurer of state. 2. The state board shall meet as necessary. …

1 LOCAL BUDGETS, §24.27 24.27 Protest to budget. 1. Not later than May 10, a number of persons in any political subdivision equal to one-fourth of one percent of those voting for the office of governor, at the last general election in the political subdivision, but the number sha…

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1 LOCAL BUDGETS, §24.29 24.29 Appeal. The state board may conduct the hearing or may appoint a deputy. A deputy designated to hear an appeal shall attend in person and conduct the hearing in accordance with section 24.28. The deputy shall promptly report the proceedings at the he…

1 LOCAL BUDGETS, §24.2A 24.2A Budget statements to owners and taxpayers. 1. For purposes of this section only: a. “Budget year” is the fiscal year beginning during the calendar year in which a budget is certified. b. “Current fiscal year” is the fiscal year ending during the cale…

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1 LOCAL BUDGETS, §24.30 24.30 Review by and powers of board. It shall be the duty of the state board to review and finally pass upon all proposed budget expenditures, tax levies, and tax assessments from which appeal is taken. The state board shall have power and authority to app…

1 LOCAL BUDGETS, §24.31 24.31 Rules of procedure — record. The manner in which objections shall be presented, and the conduct of hearings and appeals, shall be simple and informal and in accordance with the rules prescribed by the state board for promptly determining the merits o…

1 LOCAL BUDGETS, §24.32 24.32 Decision certified. After a hearing upon the appeal, the state board shall certify its decision to the county auditor and to the parties to the appeal as provided by rule, and the decision shall be final. The county auditor shall make up the records …

1 LOCAL BUDGETS, §24.34 24.34 Unliquidated obligations. A city, county, or other political subdivision may establish an encumbrance system for any obligation not liquidated at the close of the fiscal year in which the obligation has been encumbered. The encumbered obligations may…

1 LOCAL BUDGETS, §24.4 24.4 Time of filing estimates. The estimates required under section 24.3 and any other estimates required by law shall be made and filed a sufficient length of time in advance of any regular or special meeting of the certifying board or levying board, as th…

1 LOCAL BUDGETS, §24.48 24.48 Appeal to state board for suspension of limitations. 1. If the property tax valuations effective January 1, 1979, and January 1 of any subsequent year, are reduced or there is an unusually low growth rate in the property tax base of a political subdi…

1 LOCAL BUDGETS, §24.5 24.5 Estimates itemized. The estimates required under this chapter shall be fully itemized and classified so as to show each particular class of proposed expenditure, showing under separate heads the amount required in such manner and form as shall be presc…

1 LOCAL BUDGETS, §24.6 24.6 Emergency fund — levy. 1. A municipality may include in the estimate required, an estimate for an emergency fund. A municipality may assess and levy a tax for the emergency fund at a rate not to exceed twenty-seven cents per thousand dollars of assesse…

1 LOCAL BUDGETS, §24.7 24.7 Supplemental estimates. Supplemental estimates for particular funds may be made for levies of taxes for future years when the same are authorized by law. Such estimates may be considered, and levies made therefor at any time by filing the same, and upo…

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1 LOCAL BUDGETS, §24.9 24.9 Filing estimates — notice of hearing — amendments. 1. a. Each municipality shall file with the secretary or clerk thereof the estimates required to be made in sections 24.3 through 24.8, at least twenty days before the date fixed by law for certifying …