384.1 Taxes certified. A city may certify taxes to be levied by the county on all taxable property within the city limits, for all city government purposes. However, the tax levied by a city on tracts of land and improvements thereon used and assessed for agricultural or horticultural purposes, shall not exceed three dollars and […]
384.10 Short-term loans. A city may negotiate short-term loans, and may issue warrants as provided in chapter 74, in anticipation of and not in excess of its estimated revenues for the current fiscal year. However, natural disaster loans from the state or federal government and loans for projects where payment of state or federal funds […]
384.100 Opening and considering bids. Repealed by 2006 Acts, ch 1017, §41 – 43. See §26.10.
384.101 Delegation of authority. Repealed by 2006 Acts, ch 1017, §41 – 43. See §26.11.
384.102 When hearing necessary. Repealed by 2006 Acts, ch 1017, §41 – 43. See §26.12.
384.103 Bonds authorized — emergency repairs. 1. A governing body may authorize, sell, issue, and deliver its bonds whether or not notice and hearing on the plans, specifications, form of contract, and estimated cost for the public improvement to be paid for in whole or in part from the proceeds of said bonds has been […]
384.11 Direct deposit of taxes. Before the fifteenth day of each month, the county treasurer shall send the amount collected for each fund through the last day of the preceding month for direct deposit into the depository and the account designated by the city clerk. The county treasurer shall send a notice at the same […]
384.110 Insurance, self-insurance, and risk pooling funds. A city may credit funds to a fund or funds for the purposes authorized by section 364.4, subsection 5; section 384.12, subsection 17; 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 fund […]
384.12 Additional taxes. 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 not to exceed thirteen and one-half cents per […]
384.120 Definitions. 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
384.13 City finance committee. 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 auditor of state or the auditor’s designee. b. A […]
384.14 Office, expenses, compensation. 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 receive actual and necessary expenses incurred in the […]
384.15 Duties — rules — law enforcement officer training reimbursement. 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, subsection 1. The committee’s […]
384.15A Resolution establishing maximum property tax dollars — notice — hearing. 1. For purposes of this section, unless the context otherwise requires: 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 […]
384.16 City budget. Annually, a city that has satisfied the requirements of section 384.15A and section 384.22, subsection 3, 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 required by rules of the committee, a tentative budget […]
384.17 Levy by county. 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, […]
384.18 Budget amendment. 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 for any of the following purposes: […]
384.19 Written protest. 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 must […]
384.2 Fiscal year and tax year. 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 March 31 of each year, unless otherwise provided by state […]
384.20 Separate accounts. 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 any city purpose, by any city […]
