24.9 - FILING ESTIMATES -- NOTICE OF HEARING -- AMENDMENTS.
24.9 FILING ESTIMATES -- NOTICE OF HEARING --
AMENDMENTS.
Each municipality shall file with the secretary or clerk thereof
the estimates required to be made in sections 24.3 to 24.8, at least
twenty days before the date fixed by law for certifying the same to
the levying board and shall forthwith fix a date for a hearing
thereon, and shall publish such estimates and any annual levies
previously authorized as provided in section 76.2, with a notice of
the time when and the place where such hearing shall be held not less
than ten nor more than twenty days before the hearing. Provided that
in municipalities of less than two hundred population such estimates
and the notice of hearing thereon shall be posted in three public
places in the district in lieu of publication.
For any other municipality such publication shall be in a
newspaper published therein, if any, if not, then in a newspaper of
general circulation therein.
The department of management shall prescribe the form for public
hearing notices for use by municipalities.
Budget estimates adopted and certified in accordance with this
chapter may be amended and increased as the need arises to permit
appropriation and expenditure during the fiscal year covered by the
budget of unexpended cash balances on hand at the close of the
preceding fiscal year and which cash balances had not been estimated
and appropriated for expenditure during the fiscal year of the budget
sought to be amended, and also to permit appropriation and
expenditure during the fiscal year covered by the budget of amounts
of cash anticipated to be available during the year from sources
other than taxation and which had not been estimated and appropriated
for expenditure during the fiscal year of the budget sought to be
amended. Such amendments to budget estimates may be considered and
adopted at any time during the fiscal year covered by the budget
sought to be amended, by filing the amendments and upon publishing
them and giving notice of the public hearing in the manner required
in this section. Within ten days of the decision or order of the
certifying or levying board, the proposed amendment of the budget is
subject to protest, hearing on the protest, appeal to the state
appeal board and review by that body, all in accordance with sections
24.27 to 24.32, so far as applicable. A local budget shall be
amended by May 31 of the current fiscal year to allow time for a
protest hearing to be held and a decision rendered before June 30.
An amendment of a budget after May 31 which is properly appealed but
without adequate time for hearing and decision before June 30 is
void. Amendments to budget estimates accepted or issued under this
section are not within section 24.14. Section History: Early Form
[C24, 27, 31, 35, 39, § 375; C46, 50, 54, 58, 62, 66, 71, 73,
75, 77, 79, 81, § 24.9; 82 Acts, ch 1079, § 1] Section History: Recent Form
83 Acts, ch 123, § 32, 209; 97 Acts, ch 206, §11, 12, 24
Referred to in § 24.7, 24.20, 37.9, 441.16