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 forms, and pursuant to instructions, prescribed by the department of management. However, 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. The department of management shall certify the taxes back to the county auditor by June 15.

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; 97 Acts, ch 206, §13, 24

Internal References

  Referred to in § 257.7, 331.434


  1997 amendment applies to budgets prepared for fiscal years beginning on or after July 1, 1998; 97 Acts, ch 206, §24

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