§ 24.1 Short title
§ 24.2 Definition of terms
§ 24.3 Requirements of local budget
§ 24.4 Time of filing estimates
§ 24.5 Estimates itemized
§ 24.6 Emergency fund — levy
§ 24.7 Supplemental estimates
§ 24.8 Estimated tax collections
§ 24.9 Filing estimates — notice of hearing — amendments
§ 24.10 Levies void
§ 24.11 Meeting for review
§ 24.12 Record by certifying board
§ 24.13 Procedure by levying board
§ 24.14 Tax limited
§ 24.15 Further tax limitation
§ 24.16 Expenses — how paid
§ 24.17 Budgets certified
§ 24.19 Levying board to spread tax
§ 24.20 Tax rates final
§ 24.21 Transfer of inactive funds
§ 24.22 Transfer of funds
§ 24.23 Supervisory power of state board
§ 24.24 Violations
§ 24.26 State appeal board
§ 24.27 Protest to budget
§ 24.28 Hearing on protest
§ 24.29 Appeal
§ 24.30 Review by and powers of board
§ 24.31 Rules of procedure — record
§ 24.32 Decision certified
§ 24.34 Unliquidated obligations
§ 24.48 Appeal to state board for suspension of limitations

Terms Used In Iowa Code > Chapter 24 - Local Budgets

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • 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
  • clerk: means clerk of the court in which the action or proceeding is brought or is pending; and the words "clerk's office" mean the office of that clerk. See Iowa Code 4.1
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • fiscal year: shall mean the period of twelve months beginning on July 1 and ending on the thirtieth day of June. See Iowa Code 24.2
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
  • property: includes personal and real property. See Iowa Code 4.1
  • Quorum: The number of legislators that must be present to do business.
  • road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
  • Rule: includes "regulation". See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • 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
  • year: means twelve consecutive months. See Iowa Code 4.1