Iowa Code

Iowa Code § 24.3 (2026)

Requirements of local budget

✓ current as of July 2026

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A municipality shall not certify or levy in any fiscal year any tax on property subject to taxation unless and until the following estimates have been made, filed, and considered, and for school districts, the individual statements have been mailed and public hearings held, as provided in this chapter:

1. The amount of income thereof for the several funds from sources other than taxation. \n Tue Dec 09 22:32:18 2025 Iowa Code 2026, Chapter 24 (34, 1) §24.3, LOCAL BUDGETS 4\n\n 2. The amount proposed to be raised by taxation.

3. The amount proposed to be expended in each and every fund and for each and every general purpose during the fiscal year next ensuing, which in the case of municipalities shall be the period of twelve months beginning on the first day of July of the current calendar year.

4. A comparison of such amounts so proposed to be expended with the amounts expended for like purposes for the two preceding years. [C24, 27, 31, 35, 39, §370; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.3] 2021 Acts, ch 80, §12; 2023 Acts, ch 71, §65, 98 Referred to in §8.48, 24.4, 24.9, 24.20, 37.9 2023 amendment to unnumbered paragraph 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 5 cases, 1980–2017 · leading case: State of Iowa v. Andrew Lee Russell, 897 N.W.2d 717 (Iowa 2017).

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State of Iowa v. Andrew Lee Russell, 897 N.W.2d 717 (Iowa 2017). “, Criminal Procedure § 24.3(a), at 469 (2d ed. 1999) (emphasis added))).”

Iowa Ass'n of Sch. Boards v. Iowa Dep't of Educ., 739 N.W.2d 303 (Iowa 2007). “§ 24.3. Local property taxes and state aid are the two primary funding sources for the districts.”

State v. Burtlow, 299 N.W.2d 665 (Iowa 1980). “§ 24.3. The program includes specific regulations governing the conditions under which furloughs may be granted, their purpose, and their duration.”

Amended August 30, 2017 State of Iowa v. Andrew Lee Russell (Iowa 2017). “, Criminal Procedure § 24.3(a), at 469 (2d ed. 1999) (emphasis added))).”

Iowa Ass'n Of Sch. Boards Vs. Iowa Dep't Of Educ. & The Iowa Auditor Of State (Iowa 2007). “§ 24.3. Local property taxes and state aid are the two primary funding sources for the districts.”

— Iowa Code § 24.3(a) — 2 cases

State of Iowa v. Andrew Lee Russell, 897 N.W.2d 717 (Iowa 2017). “, Criminal Procedure § 24.3(a), at 469 (2d ed. 1999) (emphasis added))).”

Amended August 30, 2017 State of Iowa v. Andrew Lee Russell (Iowa 2017). “, Criminal Procedure § 24.3(a), at 469 (2d ed. 1999) (emphasis added))).”

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