24.28 - HEARING ON PROTEST.

        24.28  HEARING ON PROTEST.
         The state board, within a reasonable time, shall fix a date for an
      initial hearing on the protest and may designate a deputy to hold the
      hearing, which shall be held in the county or in one of the counties
      in which the municipality is located.  Notice of the time and place
      of the hearing shall be given by certified mail to the appropriate
      officials of the local government and to the first ten property
      owners whose names appear upon the protest, at least five days before
      the date fixed for the hearing.  At all hearings, the burden shall be
      upon the objectors with reference to any proposed item in the budget
      which was included in the budget of the previous year and which the
      objectors propose should be reduced or excluded; but the burden shall
      be upon the certifying board or the levying board, as the case may
      be, to show that any new item in the budget, or any increase in any
      item in the budget, is necessary, reasonable, and in the interest of
      the public welfare.  
         Section History: Early Form
         [C39, § 390.3; C46, 50, 54, § 24.27; C58, 62, 66, 71, 73, 75,
      77, 79, 81, § 24.28; 82 Acts, ch 1079, § 3]
         Referred to in § 24.9, 24.29, 331.436