Iowa Code § 24.3
This is the official text of Iowa Code § 24.3, part of Iowa’s Code — part of the compiled statutory law of Iowa, published by the state as "Code." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Requirements of local budget.
Official statutory text
A municipality shall not certify or levy in any fiscal year any tax on property subject to taxation unless and until the following estimates have been made, filed, and considered, and for school districts, the individual statements have been mailed and public hearings held, as provided in this chapter:
(1) The amount of income thereof for the several funds from sources other than taxation.
(2) The amount proposed to be raised by taxation.
(3) The amount proposed to be expended in each and every fund and for each and every general purpose during the fiscal year next ensuing, which in the case of municipalities shall be the period of twelve months beginning on the first day of July of the current calendar year.
(4) A comparison of such amounts so proposed to be expended with the amounts expended for like purposes for the two preceding years.
[C24, 27, 31, 35, 39, §370; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.3]2021 Acts, ch 80, §12; 2023 Acts, ch 71, §65, 98
(1) The amount of income thereof for the several funds from sources other than taxation.
(2) The amount proposed to be raised by taxation.
(3) The amount proposed to be expended in each and every fund and for each and every general purpose during the fiscal year next ensuing, which in the case of municipalities shall be the period of twelve months beginning on the first day of July of the current calendar year.
(4) A comparison of such amounts so proposed to be expended with the amounts expended for like purposes for the two preceding years.
[C24, 27, 31, 35, 39, §370; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.3]2021 Acts, ch 80, §12; 2023 Acts, ch 71, §65, 98
Status: in_force · Read it on the official government site
Need a lawyer in Iowa?
Find a Iowa lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.