Iowa Code » Chapter 24 — LOCAL BUDGETS
Iowa Code

Iowa Code § 24.12 (2026)

Record by certifying board

✓ Iowa Code 2026 (laws through the 2025 session)
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After the hearing has been concluded, the certifying board shall enter of record its decision in the manner and form prescribed by the state board and shall certify the same to the levying board, which board shall enter upon the current assessment and tax roll the amount of taxes which it finds shall be levied for the ensuing fiscal year in each municipality for which it makes the tax levy. [C24, 27, 31, 35, 39, §378; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.12] Referred to in §24.20, 37.9

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Notes of Decisions
Cited in 4 cases, 2003–2014 · leading case: State v. Dullard, 668 N.W.2d 585 (Iowa 2003).
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State v. Dullard, 668 N.W.2d 585 (Iowa 2003). · cites it 4× “When a statement is offered to infer the declarant's state of mind from which a given fact is inferred in the form of an opinion or otherwise, since the *594 truth of the matter asserted must be assumed in order for the nonasserted inference to be drawn, the statement is…”
Alta Vista Props., LLC v. Mauer Vision Ctr., Pc, 855 N.W.2d 722 (Iowa 2014). “Kniffin, Corbin on Contracts § 24.12, at 108 (Joseph M. Perillo, ed., rev.”
Alta Vista Props., LLC v. Mauer Vision Ctr., Pc, No. 13–0496 (Iowa Oct. 31, 2014). “Kniffin, Corbin on Contracts § 24.12, at 108 (Joseph M. Perillo, ed., rev.”
Alta Vista Props., LLC v. Mauer Vision Ctr., PC, No. 13–0496 (Iowa Oct. 31, 2014). “Kniffin, Corbin on Contracts § 24.12, at 108 (Joseph M. Perillo, ed., rev.”
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