24.32 Decision certified.
After a hearing upon the appeal, the state board shall certify its decision to the county auditor and to the parties to the appeal as provided by rule, and the decision shall be final. The county auditor shall make up the records in accordance with the decision and the levying board shall make its levy in accordance with the decision. Upon receipt of the decision, the certifying board shall correct its records accordingly, if necessary. Final disposition of all appeals shall be made by the state board within forty-five days after the date of the appeal hearing.
[C39, §390.7; C46, 50, 54, §24.31; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.32; 82 Acts, ch 1079, §5]
2016 Acts, ch 1138, §11
Referred to in §24.9, 331.436
Structure Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Section 24.2 - Definition of terms.
Section 24.3 - Requirements of local budget.
Section 24.4 - Time of filing estimates.
Section 24.5 - Estimates itemized.
Section 24.6 - Emergency fund — levy.
Section 24.7 - Supplemental estimates.
Section 24.8 - Estimated tax collections.
Section 24.9 - Filing estimates — notice of hearing — amendments.
Section 24.11 - Meeting for review.
Section 24.12 - Record by certifying board.
Section 24.13 - Procedure by levying board.
Section 24.15 - Further tax limitation.
Section 24.16 - Expenses — how paid.
Section 24.17 - Budgets certified.
Section 24.18 - Summary of budget.
Section 24.19 - Levying board to spread tax.
Section 24.20 - Tax rates final.
Section 24.21 - Transfer of inactive funds.
Section 24.22 - Transfer of funds.
Section 24.23 - Supervisory power of state board.
Section 24.26 - State appeal board.
Section 24.27 - Protest to budget.
Section 24.28 - Hearing on protest.
Section 24.30 - Review by and powers of board.
Section 24.31 - Rules of procedure — record.
Section 24.32 - Decision certified.
Section 24.34 - Unliquidated obligations.
Section 24.48 - Appeal to state board for suspension of limitations.