Iowa Code 24.28 – Hearing on protest
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 24.28
- 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
- property: includes personal and real property. See Iowa Code 4.1
- state board: shall mean the state appeal board as created by section 24. See Iowa Code 24.2
- year: means twelve consecutive months. See Iowa Code 4.1
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 place of the hearing shall be given by certified mail to the appropriate officials of the local government and to the first ten property owners whose names appear upon the protest, at least five days before the date fixed for the hearing. At all hearings, the burden shall be upon the objectors with reference to any proposed item in the budget which was included in the budget of the previous year and which the objectors propose should be reduced or excluded; but the burden shall be upon the certifying board or the levying board, as the case may be, to show that any new item in the budget, or any increase in any item in the budget, is necessary, reasonable, and in the interest of the public welfare.