24.48 Appeal to state board for suspension of limitations.
1. If the property tax valuations effective January 1, 1979, and January 1 of any subsequent year, are reduced or there is an unusually low growth rate in the property tax base of a political subdivision, the political subdivision may appeal to the state appeal board to request suspension of the statutory property tax levy limitations to continue to fund the present services provided. A political subdivision may also appeal to the state appeal board where the property tax base of the political subdivision has been reduced or there is an unusually low growth rate for any of the following reasons:
a. Any unusual increase in population as determined by the preceding certified federal census.
b. Natural disasters or other emergencies.
c. Unusual problems relating to major new functions required by state law.
d. Unusual staffing problems.
e. Unusual need for additional funds to permit continuance of a program which provides substantial benefit to its residents.
f. Unusual need for a new program which will provide substantial benefit to residents, if the political subdivision establishes the need and the amount of the necessary increased cost.
2. The state appeal board may approve or modify the request of the political subdivision for suspension of the statutory property tax levy limitations.
3. Upon decision of the state appeal board, the department of management shall make the necessary changes in the total budget of the political subdivision and certify the total budget to the governing body of the political subdivision and the appropriate county auditors.
4. The city finance committee shall have officially notified any city of its approval, modification or rejection of the city’s appeal of the decision of the director of the department of management regarding a city’s request for a suspension of the statutory property tax levy limitation prior to thirty-five days before March 31.
5. a. For purposes of this section only, “political subdivision” means a city, school district, or any other special purpose district which certifies its budget to the county auditor and derives funds from a property tax levied against taxable property situated within the political subdivision.
b. For the purpose of this section, when the political subdivision is a city, the director of the department of management, and the city finance committee on appeal of the director’s decision, shall be the state appeal board.
[C79, 81, §24.48]
83 Acts, ch 123, §35, 209; 86 Acts, ch 1245, §108; 94 Acts, ch 1023, §5; 2008 Acts, ch 1032, §138; 2019 Acts, ch 165, §3, 17
2019 amendment to subsection 4 applies to city and county budgets and taxes for fiscal years beginning on or after July 1, 2020; 2019 Acts, ch 165, §17
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.