Iowa Code § 24.1
Short title
This chapter shall be known as the “Local Budget Law”.
Iowa Code Chapter 24 — Local Budgets
Iowa · statute · Iowa Code ch. 24 · 33 active provisions
Provisions
Iowa Code § 24.2
Definition of terms
As used in this chapter and unless otherwise required by the context: 1. “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. 2. The words “certifying board” shall mean any public body which…
Iowa Code § 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 calendar year in which a budget for the budget year is certified. c. “Effective property tax rate” means the property…
Iowa Code § 24.3
Requirements of local budget
A municipality shall not certify or levy in any fiscal year any tax on property subject to taxation unless and until the following estimates have been made, filed, and considered, and for school districts, the individual statements have been mailed and public hearings held, as provided in this chapter: 1. The amount of…
Iowa Code § 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 the case may be, at which tax levies are authorized to be made to permit publication, discussion…
Iowa Code § 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 prescribed by the state board.
Iowa Code § 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 assessed value of taxable property of the municipality. However, an emergency tax levy shall not b…
Iowa Code § 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 upon giving notice in the manner required in section 24.9. Such estimates and levies shall not…
Iowa Code § 24.8
Estimated tax collections
The amount of the difference between the receipts estimated from all sources other than taxation and the estimated expenditures for all purposes, including the estimates for emergency expenditures, shall be the estimated amount to be raised by taxation upon the assessable property within the municipality for the next e…
Iowa Code § 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 the same to the levying board and shall forthwith fix a date for a hearing on the estimates, and shall publish such est…
Iowa Code § 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 filed. However, failure of an owner or taxpayer to receive a statement under section…
Iowa Code § 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 in favor of or against the budget estimates and proposed levy or any part thereof.
Iowa Code § 24.12
Record by certifying board
After the hearing has been concluded, the certifying board shall enter of record its decision in the manner and form prescribed by the state board and shall certify the same to the levying board, which board shall enter upon the current assessment and tax roll the amount of taxes which it finds shall be levied for the…
Iowa Code § 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.
Iowa Code § 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 than the amount estimated and appropriated for that purpose, except as provided in se…
Iowa Code § 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 or hereafter by the Constitution and laws of the state.
Iowa Code § 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.
Iowa Code § 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 on forms, and pursuant to instructions, prescribed by the department of management. 2. On…
Iowa Code § 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 fiscal year, as shown in the approved budget in the manner provided by law. One copy of said rates sha…
Iowa Code § 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 the tax rates and levies of said municipality for the ensuing fiscal year for the purpose…
Iowa Code § 24.21
Transfer of inactive funds
Subject to the provisions of any law relating to municipalities, when the necessity for maintaining any fund of the municipality has ceased to exist, and a balance remains in said fund, the certifying board or levying board, as the case may be, shall so declare by resolution, and upon such declaration, such balance sha…
Iowa Code § 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 transferred shall be returned to the fund from which it was transferred within the time and u…
Iowa Code § 24.23
Supervisory power of state board
The state board shall exercise general supervision over the certifying boards and levying boards of all municipalities with respect to budgets and shall prescribe for them all necessary rules, instructions, forms, and schedules. The best methods of accountancy and statistical statements shall be used in compiling and t…
Iowa Code § 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 from office.
Iowa Code § 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. The state board shall organize by the election from its members of a chairperson and a vic…
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