24.48 - APPEAL TO STATE BOARD FOR SUSPENSION OF LIMITATIONS.
24.48 APPEAL TO STATE BOARD FOR SUSPENSION OF
LIMITATIONS.
1. If the property tax valuations effective January 1, 1979, and
January 1 of any subsequent year, are reduced or there is an
unusually low growth rate in the property tax base of a political
subdivision, the political subdivision may appeal to the state appeal
board to request suspension of the statutory property tax levy
limitations to continue to fund the present services provided. A
political subdivision may also appeal to the state appeal board where
the property tax base of the political subdivision has been reduced
or there is an unusually low growth rate for any of the following
reasons:
a. Any unusual increase in population as determined by the
preceding certified federal census.
b. Natural disasters or other emergencies.
c. Unusual problems relating to major new functions required
by state law.
d. Unusual staffing problems.
e. Unusual need for additional funds to permit continuance of
a program which provides substantial benefit to its residents.
f. Unusual need for a new program which will provide
substantial benefit to residents, if the political subdivision
establishes the need and the amount of the necessary increased cost.
2. The state appeal board may approve or modify the request of
the political subdivision for suspension of the statutory property
tax levy limitations.
3. Upon decision of the state appeal board, the department of
management shall make the necessary changes in the total budget of
the political subdivision and certify the total budget to the
governing body of the political subdivision and the appropriate
county auditors.
4. a. The city finance committee shall have officially
notified any city of its approval, modification or rejection of the
city's appeal of the decision of the director of the department of
management regarding a city's request for a suspension of the
statutory property tax levy limitation prior to thirty-five days
before March 15.
b. The state appeals board shall have officially notified any
county of its approval, modification or rejection of the county's
request for a suspension of the statutory property tax levy
limitation prior to thirty-five days before March 15.
5. a. For purposes of this section only, "political
subdivision" means a city, school district, or any other special
purpose district which certifies its budget to the county auditor and
derives funds from a property tax levied against taxable property
situated within the political subdivision.
b. For the purpose of this section, when the political
subdivision is a city, the director of the department of management,
and the city finance committee on appeal of the director's decision,
shall be the state appeal board. Section History: Early Form
[C79, 81, § 24.48] Section History: Recent Form
83 Acts, ch 123, § 35, 209; 86 Acts, ch 1245, § 108; 94 Acts, ch
1023, §5; 2008 Acts, ch 1032, §138