Iowa Code
Iowa Code § 24.11 (2026)
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✓ current as of July 2026
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The certifying board or the levying board, as the case may be, shall meet at the time and place designated in the notice published under section 24.9. At the meeting, any person who would be subject to the tax levy shall be heard in favor of or against the budget estimates and proposed levy or any part thereof. [C24, 27, 31, 35, 39, §377; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.11] 2022 Acts, ch 1021, §15 Referred to in §24.20, 37.9
\nNotes of Decisions
Cited in 3
cases, 1946–1983 · leading case: Polk Cnty. Iowa v. Iowa State Appeal Bd., 330 N.W.2d 267 (Iowa 1983).
Polk Cnty. Iowa v. Iowa State Appeal Bd., 330 N.W.2d 267 (Iowa 1983). “at least three of such persons shall have filed a joint written objection, at or before the time of the meeting contemplated in section 24.11 which shall include a detailed statement of the objections to said budget, expenditures or tax levy for each and every fund, or the items…”
State v. Johann, 207 N.W.2d 21 (Iowa 1973). “101 [2] (1964); 6 Nichols § 24.11 (1972). The Iowa statute as presently drafted, involving as it does the activity of a district court judge, appears to be a hybrid of the two.”
Lemper v. City of Dubuque, 24 N.W.2d 470 (Iowa 1946). “’*' Section 377 (section 24.11, Code, 1946) -stated who might object to the budget or any part of it, as follows: “The certifying board or the levying board, as the case may be, shall meet at the time and place designated in said notice, at which meeting any person who would he…”
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