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24.17 Budgets certified.

The local budgets of the various political subdivisions shall be certified by the chairperson of the certifying board or levying board, as the case may be, in duplicate to the county auditor not later than March 15 of each year on blanks prescribed by the state board, and according to the rules and instruction which shall be furnished all certifying and levying boards in printed form by the state board or city finance committee in the case of cities. However, if a city or county holds a special levy election, the certification shall be not later than fourteen days following the special levy election, and if the political subdivision is a school district, as defined in section 257.2, its budget shall be certified not later than April 15 of each year.

One copy of the budget shall be retained on file in the office by the county auditor and the other shall be certified by the county auditor to the state board.

Section History: Early form

[C24, 27, 31, 35, 39, § 383; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 24.17]

Section History: Recent form

92 Acts, ch 1227, §14

Internal References

Referred to in § 257.7, 331.434

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