Iowa Code
Chapter 24 - LOCAL BUDGETS
Section 24.3 - Requirements of local budget.

24.3 Requirements of local budget.
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, 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
Referred to in §8.6, 24.4, 24.9, 24.20, 37.9
Unnumbered paragraph 1 amended

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