Iowa § 24.3 - 24.3 Requirements of local budget.
Full text of Iowa Iowa Code § 24.3 — 24.3 Requirements of local budget., with citation guidance and answers to common questions.
§ 24.3. 24.3 Requirements of local budget.
A municipality shall not certify or levy in any fiscal year any tax on property subject to taxation unless and until the following estimates have been made, filed, and considered, and for school districts, the individual statements have been mailed and public hearings held, as provided in this chapter: 1. The amount of income thereof for the several funds from sources other than taxation. 2. The amount proposed to be raised by taxation. 3. The amount proposed to be expended in each and every fund and for each and every general purpose during the fiscal year next ensuing, which in the case of municipalities shall be the period of twelve months beginning on the first day of July of the current calendar year. 4. A comparison of such amounts so proposed to be expended with the amounts expended for like purposes for the two preceding years. [C24, 27, 31, 35, 39, §370; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.3] 2021 Acts, ch 80, §12; 2023 Acts, ch 71, §65, 98 Referred to in §8.48, 24.4, 24.9, 24.20, 37.9 2023 amendment to unnumbered paragraph 1 applies to political subdivision budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §98 Wed Dec 10 22:13:56 2025 Iowa Code 2026, Section 24.3 (22, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 24.3
What does Iowa Code § 24.3 cover?
Section 24.3 ("24.3 Requirements of local budget.") 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 § 24.3?
A common citation format is "Iowa Code § 24.3" (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 § 24.3 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.