Iowa Code 24.12 – Record by certifying board
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Terms Used In Iowa Code 24.12
- certifying board: shall mean any public body which has the power or duty to certify any tax to be levied or sum of money to be collected by taxation. See Iowa Code 24.2
- levying board: shall mean board of supervisors of the county and any other public body or corporation that has the power to levy a tax. See Iowa Code 24.2
- Municipality: means a public body or corporation that has power to levy or certify a tax or sum of money to be collected by taxation, except a county, city, drainage district, township, or road district. See Iowa Code 24.2
- state board: shall mean the state appeal board as created by section 24. See Iowa Code 24.2
- tax: shall mean any general or special tax levied against persons, property, or business, for public purposes as provided by law, but shall not include any special assessment nor any tax certified or levied by township trustees. See Iowa Code 24.2
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 ensuing fiscal year in each municipality for which it makes the tax levy.