Iowa § 24.21 - 24.21 Transfer of inactive funds.
Full text of Iowa Iowa Code § 24.21 — 24.21 Transfer of inactive funds., with citation guidance and answers to common questions.
§ 24.21. 24.21 Transfer of inactive funds.
Subject to the provisions of any law relating to municipalities, when the necessity for maintaining any fund of the municipality has ceased to exist, and a balance remains in said fund, the certifying board or levying board, as the case may be, shall so declare by resolution, and upon such declaration, such balance shall forthwith be transferred to the fund or funds of the municipality designated by such board, unless other provisions have been made in creating such fund in which such balance remains. In the case of a special fund created by a city or a county under section 403.19, such balance remaining in the fund shall be allocated to and paid into the funds for the respective taxing districts as taxes by or for the taxing district into which all other property taxes are paid. [C24, 27, 31, 35, 39, §387; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.21] 2012 Acts, ch 1124, §4 Referred to in §331.432 Wed Dec 10 22:14:04 2025 Iowa Code 2026, Section 24.21 (21, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 24.21
What does Iowa Code § 24.21 cover?
Section 24.21 ("24.21 Transfer of inactive funds.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 24.21?
A common citation format is "Iowa Code § 24.21" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 24.21 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.