Iowa Code

Iowa Code § 24.4 (2026)

Time of filing estimates

✓ current as of July 2026
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The estimates required under section 24.3 and any other estimates required by law shall be made and filed a sufficient length of time in advance of any regular or special meeting of the certifying board or levying board, as the case may be, at which tax levies are authorized to be made to permit publication, discussion, and consideration of the estimates and action to be taken as provided in this chapter. [C24, 27, 31, 35, 39, §371; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.4] 2020 Acts, ch 1063, §12; 2022 Acts, ch 1021, §12 Referred to in §24.9, 24.20, 37.9

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Notes of Decisions
Cited in 2 cases, 1979–2020 · leading case: Wilson v. Iowa Power & Light Co., 280 N.W.2d 372 (Iowa 1979).
Wilson v. Iowa Power & Light Co., 280 N.W.2d 372 (Iowa 1979). “James, The Law of Torts § 24.4 at 1289 (1956) (“These results are logically required in a truly derivative action such as that under a survival statute.”
Earley v. Bd. of Adjustment (Iowa Ct. App. 2020). “15, § 24.4(3). “[T]he power to grant variances should be used sparingly.”
— Iowa Code § 24.4(3) — 1 case
Earley v. Bd. of Adjustment (Iowa Ct. App. 2020). “15, § 24.4(3). “[T]he power to grant variances should be used sparingly.”
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