Section 24.1 – Short title.

24.1 Short title. This chapter shall be known as the “Local Budget Law”. [C24, 27, 31, 35, 39, §368; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.1] Referred to in §24.20

Section 24.10 – Levies void.

24.10 Levies void. The verified proof of the publication of such notice shall be filed in the office of the county auditor and preserved by the auditor. No levy shall be valid unless and until such notice is published and filed. [C24, 27, 31, 35, 39, §376; C46, 50, 54, 58, 62, 66, 71, 73, […]

Section 24.11 – Meeting for review.

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 said notice, at which meeting any person who would be subject to such tax levy, shall be heard in favor of or against the same or any part thereof. [C24, […]

Section 24.12 – Record by certifying board.

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 […]

Section 24.13 – Procedure by levying board.

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, 50, 54, 58, 62, 66, 71, 73, 75, 77, […]

Section 24.14 – Tax limited.

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 […]

Section 24.15 – Further tax limitation.

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 […]

Section 24.16 – Expenses — how paid.

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, 39, §382; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, […]

Section 24.17 – Budgets certified.

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 March 15 of each year on forms, and pursuant to instructions, prescribed by the department of […]

Section 24.18 – Summary of budget.

24.18 Summary of budget. Before forwarding copies of local budgets to the state board, the county auditor shall prepare a summary of each budget, showing the condition of the various funds for the fiscal year, including the budgets adopted as herein provided. Said summary shall be printed as a part of the annual financial report […]

Section 24.19 – Levying board to spread tax.

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 […]

Section 24.2 – Definition of terms.

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 […]

Section 24.20 – Tax rates final.

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 […]

Section 24.21 – Transfer of inactive funds.

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 […]

Section 24.22 – Transfer of funds.

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 […]

Section 24.23 – Supervisory power of state board.

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 tabulating all […]

Section 24.24 – Violations.

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. [C24, 27, 31, 35, 39, §390; C46, 50, 54, 58, 62, 66, […]

Section 24.26 – State appeal board.

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 annual meeting of the state board shall be held on the second Tuesday of January in each […]

Section 24.27 – Protest to budget.

24.27 Protest to budget. 1. Not later than March 25, or April 10 for a county or a city, or April 25 if the municipality is a school district, a number of persons in any municipality equal to one-fourth of one percent of those voting for the office of governor, at the last general election […]

Section 24.28 – Hearing on protest.

24.28 Hearing on protest. The state board, within a reasonable time, shall fix a date for an initial hearing on the protest and may designate a deputy to hold the hearing, which shall be held in the county or in one of the counties in which the municipality is located. Notice of the time and […]