Iowa Code

Iowa Code § 24.17 (2026)

Budgets certified

✓ current as of July 2026
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1. The local budgets of the various political subdivisions shall be certified by the chairperson of the certifying board or levying board, as the case may be, in duplicate to the county auditor not later than April 30 of each year on forms, and pursuant to instructions, prescribed by the department of management.

2. One copy of the budget shall be retained on file in the office by the county auditor and the other shall be certified by the county auditor to the state board. The department of management shall certify the taxes back to the county auditor by June 15. [C24, 27, 31, 35, 39, §383; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.17] 92 Acts, ch 1227, §14; 97 Acts, ch 206, §13, 24; 2019 Acts, ch 165, §1, 17; 2020 Acts, ch 1062, §94; 2023 Acts, ch 71, §67, 98 Referred to in §20.19, 20.20, 24.20, 137.112, 257.7, 331.403, 331.434, 331.907, 384.22 2023 amendment to subsection 1 applies to political subdivision budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §98 \n

Notes of Decisions
Cited in 3 cases, 1979–2007 · leading case: City of Des Moines v. Pub. Emp. Relations Bd., 275 N.W.2d 753 (Iowa 1979).
City of Des Moines v. Pub. Emp. Relations Bd., 275 N.W.2d 753 (Iowa 1979). · cites it 2× “Section 24.17, The Code. We find ourselves in agreement with the district court’s position and affirm.”
Iowa Ass'n of Sch. Boards v. Iowa Dep't of Educ., 739 N.W.2d 303 (Iowa 2007). “§§ 24.17, .20. After a budget is certified and the time for amendment has expired, the district’s authorized expenditures may not exceed the budgeted amount, as supplemented by any unspent balance from the preceding year.”
Iowa Ass'n Of Sch. Boards Vs. Iowa Dep't Of Educ. & The Iowa Auditor Of State (Iowa 2007). “§§ 24.17, .20. After a budget is certified and the time for 3 amendment has expired, the district’s authorized expenditures may not exceed the budgeted amount, as supplemented by any unspent balance from the preceding year.”
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