Section 359.43 – Tax levy — supplemental levy — districts.
359.43 Tax levy — supplemental levy — districts. 1. The township trustees may levy an annual tax not exceeding forty and one-half cents per thousand dollars of assessed value of the taxable property in the township, excluding property within a benefited fire district or within the corporate limits of a city, for the purpose of […]
Section 359.45 – Anticipatory bonds.
359.45 Anticipatory bonds. Townships may anticipate the collection of taxes authorized by section 359.43 and for such purposes may direct the county board of supervisors to issue bonds under sections 331.441 through 331.449 relating to essential county purpose bonds except that the bonds are payable only from tax levies on property subject to the levy […]
Section 359.46 – Compensation of township trustees.
359.46 Compensation of township trustees. 1. A township trustee while engaged in official business shall be compensated at an hourly rate established by the county board of supervisors. However, the county board of supervisors may establish a minimum daily pay rate for the time spent by a township trustee attending a scheduled meeting of township […]
Section 359.47 – Compensation of township clerk.
359.47 Compensation of township clerk. A township clerk while engaged in official business shall be compensated at the same rate as the pay rate of a township trustee of the same township. [C51, §2548; R60, §909, 911; C73, §3809; C97, §591; S13, §591; C24, 27, 31, 35, 39, §5572; C46, 50, 54, 58, 62, 66, […]
Section 359.49 – Township budget.
359.49 Township budget. Annually, a township shall prepare and adopt a budget, and shall certify taxes as follows: 1. A budget must be prepared for at least the following fiscal year. A proposed budget must show estimates of the following: a. Expenditures from each fund. b. Income from sources other than property taxation. c. Amount […]
Section 359.50 – Budget amendment.
359.50 Budget amendment. 1. A township budget as finally adopted for the following fiscal year becomes effective July 1. A township budget for the current fiscal year may be amended for any of the following purposes: a. To permit the expenditure of unexpended, unencumbered cash balances on hand at the end of the preceding fiscal […]
Section 359.51 – Separate accounts.
359.51 Separate accounts. A township shall keep separate accounts corresponding to the items in the township’s adopted or amended budget. A township shall keep accounts which provide an accurate and detailed statement of all public funds collected, received, or expended for any township purpose, by any township officer, employee, or other person, and which show […]
Section 359.52 – Disposal of property.
359.52 Disposal of property. 1. A township shall not dispose of an interest in personal property, or an interest in real property, by sale, lease, or gift, except in accordance with the following procedure: a. The board of trustees shall set forth its proposal in a resolution and shall publish notice of the resolution and […]
Section 359.36 – Joint boards.
359.36 Joint boards. A city council and the trustees of a township may join in the common purpose of improving, maintaining, and supporting a township cemetery. In such case the two official bodies shall constitute a joint cemetery board and shall have equal voting power. [C24, 27, 31, 35, 39, §5565; C46, 50, 54, 58, […]
Section 359.37 – Regulations.
359.37 Regulations. 1. The trustees, board of directors, or other officers having the custody and control of any cemetery in this state, shall have power, subject to the bylaws and regulations of such cemetery, to do all of the following: a. To enclose, improve, and adorn the ground of such cemetery. b. To construct avenues […]