Iowa Code » Chapter 24 — LOCAL BUDGETS
Iowa Code

Iowa Code § 24.8 (2026)

Estimated tax collections

✓ current as of July 2026
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The amount of the difference between the receipts estimated from all sources other than taxation and the estimated expenditures for all purposes, including the estimates for emergency expenditures, shall be the estimated amount to be raised by taxation upon the assessable property within the municipality for the next ensuing fiscal year. The estimate shall show the number of dollars of taxation for each thousand dollars of the assessed value of all property that is assessed. [C24, 27, 31, 35, 39, §374; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.8] Referred to in §24.7, 24.9, 24.20

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Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2026–2026 · leading case: State of Iowa v. Sherral Jermaine Tolbert, Jr. (Iowa 2026).
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State of Iowa v. Sherral Jermaine Tolbert, Jr. (Iowa 2026). “, Criminal Procedure § 24.8(d), at 1008–14 (5th ed. 2025). The Supreme Court of Tennessee has observed that an acquittal-first approach “satisfies the requirement that the jury render its verdicts unanimously,” facilitates orderly and thorough deliberations by “[p]resenting the…”
— Iowa Code § 24.8(d) — 1 case
State of Iowa v. Sherral Jermaine Tolbert, Jr. (Iowa 2026). “, Criminal Procedure § 24.8(d), at 1008–14 (5th ed. 2025). The Supreme Court of Tennessee has observed that an acquittal-first approach “satisfies the requirement that the jury render its verdicts unanimously,” facilitates orderly and thorough deliberations by “[p]resenting the…”
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