Iowa Code
Chapter 24 - LOCAL BUDGETS
Section 24.20 - Tax rates final.

24.20 Tax rates final.
The several tax rates and levies of a municipality that are determined and certified in the manner provided in sections 24.1 through 24.19, except such tax rates and levies as are authorized by a vote of the people, shall stand as the tax rates and levies of said municipality for the ensuing fiscal year for the purposes set out in the budget.
[C24, 27, 31, 35, 39, §386; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.20]
2008 Acts, ch 1031, §18; 2009 Acts, ch 133, §9