24.27 - PROTEST TO BUDGET.
24.27 PROTEST TO BUDGET.
Not later than March 25 or April 25 if the municipality is a
school district, a number of persons in any municipality equal to
one-fourth of one percent of those voting for the office of governor,
at the last general election in the municipality, but the number
shall not be less than ten, and the number need not be more than one
hundred persons, who are affected by any proposed budget, expenditure
or tax levy, or by any item thereof, may appeal from any decision of
the certifying board or the levying board by filing with the county
auditor of the county in which the municipal corporation is located,
a written protest setting forth their objections to the budget,
expenditure or tax levy, or to one or more items thereof, and the
grounds for their objections. If a budget is certified after March
15 or April 15 in the case of a school district, all appeal time
limits shall be extended to correspond to allowances for a timely
filing. Upon the filing of a protest, the county auditor shall
immediately prepare a true and complete copy of the written protest,
together with the budget, proposed tax levy or expenditure to which
objections are made, and shall transmit them forthwith to the state
board, and shall also send a copy of the protest to the certifying
board or to the levying board, as the case may be. Section History: Early Form
[C39, § 390.2; C46, 50, 54, § 24.26; C58, 62, 66, 71, 73, 75,
77, 79, 81, § 24.27; 82 Acts, ch 1079, § 2] Section History: Recent Form
93 Acts, ch 1, § 1
Referred to in § 24.9, 331.436