Iowa Code

Iowa Code § 24.32 (2026)

Decision certified

✓ current as of July 2026

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After a hearing upon the appeal, the state board shall certify its decision to the county auditor and to the parties to the appeal as provided by rule, and the decision shall be final. The county auditor shall make up the records in accordance with the decision and the levying board shall make its levy in accordance with the decision. Upon receipt of the decision, the

Tue Dec 09 22:32:18 2025 Iowa Code 2026, Chapter 24 (34, 1) §24.32, LOCAL BUDGETS 10\n\ncertifying board shall correct its records accordingly, if necessary. Final disposition of all appeals shall be made by the state board within forty-five days after the date of the appeal hearing. [C39, §390.7; C46, 50, 54, §24.31; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.32; 82 Acts, ch 1079, §5] 2016 Acts, ch 1138, §11 Referred to in §24.9, 331.436\n\n 24.33 Reserved.

Notes of Decisions

Cited in 3 cases, 1983–2016 · leading case: Polk Cnty. Iowa v. Iowa State Appeal Bd., 330 N.W.2d 267 (Iowa 1983).

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Polk Cnty. Iowa v. Iowa State Appeal Bd., 330 N.W.2d 267 (Iowa 1983). · cites it 8× “2d 675, 677-79 (Iowa 1978); see also Iowa Code § 24.32 (the Board’s decision “shall be final”).”

Sondra Irving v. Emp. Appeal Bd., 883 N.W.2d 179 (Iowa 2016). · cites it 4× “In this case, the employer failed to show that Irving could be disqualified under section 24.32(7). Sallis, 437 N.W.2d at 896 (holding employer has burden of showing disqualifying misconduct).”

Amended October 3, 2016 Sondra Irving v. Emp. Appeal Bd. (Iowa 2016). · cites it 2× “In this case, the employer failed to show that Irving could be disqualified under section 24.32(7). Sallis, 437 N.W.2d at 896 (holding employer has burden of showing disqualifying misconduct).”

— Iowa Code § 24.32(7) — 2 cases

Sondra Irving v. Emp. Appeal Bd., 883 N.W.2d 179 (Iowa 2016). “In this case, the employer failed to show that Irving could be disqualified under section 24.32(7). Sallis, 437 N.W.2d at 896 (holding employer has burden of showing disqualifying misconduct).”

Amended October 3, 2016 Sondra Irving v. Emp. Appeal Bd. (Iowa 2016). “In this case, the employer failed to show that Irving could be disqualified under section 24.32(7). Sallis, 437 N.W.2d at 896 (holding employer has burden of showing disqualifying misconduct).”

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