Iowa Code » Chapter 24 — LOCAL BUDGETS
Iowa Code

Iowa Code § 24.2 (2026)

Definition of terms

✓ current as of July 2026
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As used in this chapter and unless otherwise required by the context:

1. “Book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.

2. The words “certifying board” shall mean any public body which has the power or duty to certify any tax to be levied or sum of money to be collected by taxation.

3. The words “fiscal year” shall mean the period of twelve months beginning on July 1 and ending on the thirtieth day of June. The fiscal year of cities, counties, and other political subdivisions of the state shall begin July 1 and end the following June 30.

4. The words “levying board” shall mean board of supervisors of the county and any other public body or corporation that has the power to levy a tax.

5. “Municipality” means a public body or corporation that has power to levy or certify a tax or sum of money to be collected by taxation, except a county, city, drainage district, township, or road district.

6. The words “state board” shall mean the state appeal board as created by section 24.26.

7. The word “tax” shall mean any general or special tax levied against persons, property, or business, for public purposes as provided by law, but shall not include any special assessment nor any tax certified or levied by township trustees. [C24, 27, 31, 35, 39, §369; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.2] 83 Acts, ch 123, §30, 209; 2000 Acts, ch 1148, §1; 2002 Acts, ch 1119, §200, 201; 2013 Acts, ch 30, §7 Referred to in §24.20, 74.1, 331.433, 384.2 \n

Notes of Decisions
Cited in 4 cases (3 in the last 5 years), 2014–2023 · leading case: Kevin Kilgore v. Iowa State Appeal Bd. (Iowa Ct. App. 2014).
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Kevin Kilgore v. Iowa State Appeal Bd. (Iowa Ct. App. 2014). · cites it 6× “” Iowa Code section 24.2(5) defines “municipality” as “a public body or corporation that 5 has the power to levy or certify a tax or sum of money to be collected by taxation, except a county, city, drainage district, township, or road district.”
State of Iowa v. Randall Lee Hurlburt (Iowa 2022). · cites it 3× “LaFave, Criminal Procedure § 24.2(d), at 380 (4th ed. 2015) [hereinafter LaFave, Criminal Procedure] (finding “traditional waiver-of-rights theory” ill-suited to the analysis in matters involving voluntary absence at trial and thus that “it would seem preferable to view the…”
State of Iowa v. Randall Lee Hurlburt (Iowa 2022). · cites it 3× “LaFave, Criminal Procedure § 24.2(d) (4th ed. 2015) [hereinafter LaFave, Criminal Procedure] (finding “traditional waiver-of-rights theory” ill-suited to the analysis in matters involving voluntary absence at trial and thus that “it would seem preferable to view the matter in…”
State of Iowa v. Trymaine Duryelle Bostic (Iowa Ct. App. 2023). · cites it 2× “LaFave, Criminal Procedure § 24.2(d) (4th ed. 2015)). The cited section of LaFave states: In Taylor v.”
— Iowa Code § 24.2(5) — 1 case
Kevin Kilgore v. Iowa State Appeal Bd. (Iowa Ct. App. 2014). “” Iowa Code section 24.2(5) defines “municipality” as “a public body or corporation that 5 has the power to levy or certify a tax or sum of money to be collected by taxation, except a county, city, drainage district, township, or road district.”
— Iowa Code § 24.2(d) — 3 cases
State of Iowa v. Randall Lee Hurlburt (Iowa 2022). “LaFave, Criminal Procedure § 24.2(d), at 380 (4th ed. 2015) [hereinafter LaFave, Criminal Procedure] (finding “traditional waiver-of-rights theory” ill-suited to the analysis in matters involving voluntary absence at trial and thus that “it would seem preferable to view the…”
State of Iowa v. Randall Lee Hurlburt (Iowa 2022). “LaFave, Criminal Procedure § 24.2(d) (4th ed. 2015) [hereinafter LaFave, Criminal Procedure] (finding “traditional waiver-of-rights theory” ill-suited to the analysis in matters involving voluntary absence at trial and thus that “it would seem preferable to view the matter in…”
State of Iowa v. Trymaine Duryelle Bostic (Iowa Ct. App. 2023). “LaFave, Criminal Procedure § 24.2(d) (4th ed. 2015)). The cited section of LaFave states: In Taylor v.”
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