Title IX, LOCAL GOVERNMENT (Ch. 331 - 420)

A city may credit funds to a fund or funds for the purposes authorized by section 364.4, subsection 5 ; section 384.12, subsection 3 ; or section 384.24, subsection 3 , paragraph “s” . Moneys credited to the fund or funds, and interest earned on such moneys, shall remain in the f…

A city may certify, for the general fund levy, taxes which are not subject to the limit provided in section 384.1 , and which are in addition to any other moneys the city may wish to spend for such purposes, as follows: 1. A tax for the operation and maintenance of a municipal tr…

As used in this chapter , unless the context otherwise requires, “book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1 . 2000 Acts, ch 1148, §1

1. As used in this subchapter , unless the context otherwise requires, “committee” means the city finance committee and “director” means the director of the department of management. 2. An eight-member city finance committee is created. Members of the committee are: a. The audito…

1. The committee is located for administrative purposes within the department of management. The director of the department of management shall provide office space and staff assistance, and shall budget funds to cover expenses of the committee. 2. Each member is entitled to rece…

The committee shall: 1. Promulgate rules relating to budget amendments and the procedures for transferring moneys between funds, and other rules necessary or desirable in order to exercise its powers and perform its duties, including rules necessary to implement section 384.6, su…

Repealed by 2023 Acts, ch 71, §96, 98 . 2023 repeal applies to political subdivision budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §98

Annually, a city that has satisfied the requirements of section 384.22, subsection 3 , and the applicable portions of chapter 24 , shall prepare and adopt a budget, and shall certify taxes as follows: 1. a. A budget must be prepared for at least the following fiscal year. When re…

At the time required by law, the county board of supervisors shall levy the taxes necessary for each city fund for the following fiscal year. The levy must be as shown in the adopted city budget and as certified by the clerk, subject to any changes made after a protest hearing, a…

1. A city budget as finally adopted for the following fiscal year becomes effective July 1 and constitutes the city appropriation for each program and purpose specified therein until amended as provided in this section . A city budget for the current fiscal year may be amended fo…

1. Within a period of ten days after the final date that a budget or amended budget may be certified to the county auditor, persons affected by the budget may file a written protest with the county auditor specifying their objections to the budget or any part of it. A protest mus…

1. Except as otherwise provided for special charter cities, a city’s fiscal year shall be as provided in section 24.2, subsection 3 . All city property taxes must be certified by a city to the county auditor on or before April 30 of each year, unless otherwise provided by state l…

1. A city shall keep separate accounts corresponding to the programs and items in its adopted or amended budget, as recommended by the committee. 2. A city shall keep accounts which show an accurate and detailed statement of all public funds collected, received, or expended for a…

A city or a city utility board shall keep all funds invested to the extent practicable and may invest the funds jointly with one or more cities, utility boards, judicial district departments of correctional services, counties, or rural water districts created under chapter 357A p…

1. Not later than December 1 of each year, a city shall publish an annual financial report as provided in section 362.3 containing a summary for the preceding fiscal year of all collections and receipts, all accounts due the city, and all expenditures, the current public debt of …

As used in subchapters III through V of this chapter , the use of the conjunctive “and” includes the disjunctive “or” and the use of the disjunctive “or” includes the conjunctive “and” , unless the context clearly indicates otherwise. [C75, 77, 79, 81, §384.23 ] 2007 Acts, ch 144…

As used in this subchapter , unless the context otherwise requires: 1. “General obligation bond” means a negotiable bond issued by a city and payable from the levy of unlimited ad valorem taxes on all the taxable property within the city through its debt service fund which is req…

A city may enter into loan agreements to borrow money for any public purpose in accordance with the following terms and procedures: 1. A loan agreement entered into by a city may contain provisions similar to those sometimes found in loan agreements between private parties, inclu…

1. A city which proposes to carry out any essential corporate purpose within or without its corporate limits, and to contract indebtedness and issue general obligation bonds to provide funds to pay all or any part of the cost of a project must do so in accordance with the provisi…

1. A city which proposes to carry out any general corporate purpose within or without its corporate limits, and to contract indebtedness and issue general obligation bonds to provide funds to pay all or any part of the costs of a project, must do so in accordance with the provisi…

1. A city may sell general obligation bonds at public or private sale in the manner prescribed by chapter 75 . 2. General obligation funding or refunding bonds issued for the purposes specified in section 384.24, subsection 3 , paragraph “f” , may be exchanged for the evidences o…

1. A city may issue general obligation bonds pursuant to a resolution adopted at a regular or special meeting by a majority of the total number of members to which the council is entitled. Each paragraph of section 384.24, subsections 3 and 4 , describes a separate category. Sepa…

As provided by resolution of the council, general obligation bonds may: 1. Bear dates. 2. Bear interest at rates not exceeding the limitations imposed by chapter 75 . 3. Mature in one or more installments. 4. Be in either coupon or registered form. 5. Carry registration and conve…

1. All moneys received for city government purposes from taxes and other sources must be credited to the general fund of the city, except that moneys received for the purposes of the debt service fund, the trust and agency funds, the capital improvements reserve fund, the emergen…

General obligation bonds must be executed by the mayor and city clerk. If coupons are attached to the bonds, they must be executed with the original or facsimile signature of the clerk. A general obligation bond is valid and binding if it bears the signatures of the officers in o…

General obligation bonds issued pursuant to this subchapter are negotiable instruments. [C75, 77, 79, 81, §384.31 ] 2017 Acts, ch 29, §107 ; 2018 Acts, ch 1041, §127 Referred to in §37.6 , 357E.11A , 386.11 , 389.4 , 390.5

Taxes for the payment of general obligation bonds must be levied in accordance with chapter 76 , and the bonds are payable from the levy of unlimited ad valorem taxes on all the taxable property within the city through its debt service fund authorized by section 384.4 . [C97, §85…

No action may be brought which questions the legality of general obligation bonds or the power of the city to issue the bonds or the effectiveness of any proceedings relating to the authorization and issuance of the bonds from and after sixty days from the time the bonds are orde…

The provisions of subchapter II of this chapter do not apply to any bonds issued pursuant to this subchapter . [C75, 77, 79, 81, §384.34 ] 2018 Acts, ch 1041, §127 Referred to in §37.6 , 357E.11A , 389.4 , 390.5

The enumeration in this subchapter of specified powers and functions is not a limitation of the powers of cities, but the provisions of this subchapter and the procedures prescribed for exercising the powers and functions enumerated in this subchapter shall control and govern in …

Projects and proceedings for the issuance of general obligation bonds commenced before the effective date of the city code may be consummated and completed as required or permitted by any statute or other law amended or repealed by the city code as though the repeal or amendment …

As used in this subchapter , unless the context otherwise requires: 1. “Abutting lot” means a lot which abuts or joins the street in which the public improvement is located or which abuts the right-of-way of the public improvement. 2. “Adjacent lot” means a lot within the distric…

1. A city may assess to private property within the city the cost of construction and repair of public improvements within the city, and main sewers, sewage pumping stations, disposal and treatment plants, waterworks, water mains, extensions, and drainage conduits extending outsi…

Paving, curbing, guttering, or sidewalks may not be constructed unless the improvement, when completed, will be to grade. [C73, §466; C97, §779, 792; S13, §779, 792; SS15, §840-q; C24, 27, 31, 35, 39, § 5962, 5976; C46, §389.31, 391.3; C50, §389.31, 391.3, 391A.2; C54, 58, 62, 66…

1. A city that assesses a franchise fee pursuant to an ordinance that is adopted or amended on or after May 26, 2009, to increase the percentage rate at which franchise fees are assessed under section 364.2, subsection 4 , paragraph “f” , shall establish a franchise fee account w…

1. A city shall establish a debt service fund and shall certify taxes to be levied for the debt service fund in the amount necessary to pay: a. Judgments against the city, except those authorized by state law to be paid from other funds. b. Interest as it becomes due and the amou…

A city may include underground gas, water, heating, sewer, or electrical connections to the street or property line for private property as a part of the public improvement, or a city may order the property owner to make, repair, or relocate such connections by publication of a n…

1. Property owners may initiate a plan for a public improvement to be paid for in whole or in part by special assessments, by written contract to be approved by the city and signed by all of the owners of record of all property affected by the proposed assessment. If all owners o…

To construct or repair a public improvement to be paid for in whole or in part by special assessments, the council shall proceed as follows: 1. Arrange for engineering services to prepare the plats, schedules, estimates of cost, plans, and specifications and to supervise construc…

Preliminary plans and specifications must only be in sufficient detail to advise any person interested of the general nature, character, and type of the improvement. [C54, 58, 62, 66, 71, 73, §391A.6; C75, 77, 79, 81, §384.43 ] Referred to in §357E.11A

The estimated total cost of any public improvement constructed under this subchapter must include all of the items of cost listed in section 384.37, subsection 26 , which the council proposes to include as a part of the cost of the public improvement, and may include an item to b…

The plat as prepared and filed by the engineer must show the following information: 1. The boundaries of the district containing the lots proposed to be assessed. 2. The location of each lot under separate ownership within the district, including the property of all railways and …

Upon completion of the plat, the council shall determine the valuation of each lot within the proposed assessment district and shall report the valuations to the engineer, who shall show such valuations on the schedule before it is filed with the clerk. A valuation must be the pr…

The schedule, as prepared by the engineer, must show the following information for each lot within the district: 1. A description and parcel number of each lot and the name of the property owner. 2. The valuation of each lot as determined by the council. 3. The total amount propo…

When the plat, schedule, and estimate of cost have been filed, the council may, before adopting a proposed resolution of necessity, cause the estimate, valuation, or assessment of any lot or the boundaries of the district as reported by the engineer to be amended, and may adopt t…

If, upon adoption of the plat, schedule, and estimate, the council determines to proceed with all or any part of the public improvement, it shall cause a proposed resolution of necessity to be prepared and introduced. 1. The resolution of necessity must include all of the followi…