331.434 - COUNTY BUDGET -- NOTICE AND HEARING -- APPROPRIATIONS.

        331.434  COUNTY BUDGET -- NOTICE AND HEARING --      APPROPRIATIONS.         Annually, the board of each county, subject to sections 331.423      through 331.426 and other applicable state law, shall prepare and      adopt a budget, certify taxes, and provide appropriations as follows:         1.  The budget shall show the amount required for each class of      proposed expenditures, a comparison of the amounts proposed to be      expended with the amounts expended for like purposes for the two      preceding years, the revenues from sources other than property      taxation, and the amount to be raised by property taxation, in the      detail and form prescribed by the director of the department of      management.  For each county that has established an urban renewal      area, the budget shall include estimated and actual tax increment      financing revenues and all estimated and actual expenditures of the      revenues, proceeds from debt and all estimated and actual      expenditures of the debt proceeds, and identification of any entity      receiving a direct payment of taxes funded by tax increment financing      revenues and shall include the total amount of loans, advances,      indebtedness, or bonds outstanding at the close of the most recently      ended fiscal year, which qualify for payment from the special fund      created in section 403.19, including interest negotiated on such      loans, advances, indebtedness, or bonds.  For purposes of this      subsection, "indebtedness" includes written agreements whereby      the county agrees to suspend, abate, exempt, rebate, refund, or      reimburse property taxes, provide a grant for property taxes paid, or      make a direct payment of taxes, with moneys in the special fund.  The      amount of loans, advances, indebtedness, or bonds shall be listed in      the aggregate for each county reporting.  The county finance      committee, in consultation with the department of management and the      legislative services agency, shall determine reporting criteria and      shall prepare a form for reports filed with the department pursuant      to this section.  The department shall make the information available      by electronic means.         2.  Not less than twenty days before the date that a budget must      be certified under section 24.17 and not less than ten days before      the date set for the hearing under subsection 3 of this section, the      board shall file the budget with the auditor.  The auditor shall make      available a sufficient number of copies of the budget to meet the      requests of taxpayers and organizations and have them available for      distribution at the courthouse or other places designated by the      board.         3.  The board shall set a time and place for a public hearing on      the budget before the final certification date and shall publish      notice of the hearing not less than ten nor more than twenty days      prior to the hearing in the county newspapers selected under chapter      349.  A summary of the proposed budget, in the form prescribed by the      director of the department of management, shall be included in the      notice.  Proof of publication shall be filed with and preserved by      the auditor.  A levy is not valid unless and until the notice is      published and filed.  The department of management shall prescribe      the form for the public hearing notice for use by counties.         4.  At the hearing, a resident or taxpayer of the county may      present to the board objections to or arguments in favor of any part      of the budget.         5.  After the hearing, the board shall adopt by resolution a      budget and certificate of taxes for the next fiscal year and shall      direct the auditor to properly certify and file the budget and      certificate of taxes as adopted.  The board shall not adopt a tax in      excess of the estimate published, except a tax which is approved by a      vote of the people, and a greater tax than that adopted shall not be      levied or collected.  A county budget and certificate of taxes      adopted for the following fiscal year becomes effective on the first      day of that year.         6.  The board shall appropriate, by resolution, the amounts deemed      necessary for each of the different county officers and departments      during the ensuing fiscal year.  Increases or decreases in these      appropriations do not require a budget amendment, but may be provided      by resolution at a regular meeting of the board, as long as each      class of proposed expenditures contained in the budget summary      published under subsection 3 of this section is not increased.      However, decreases in appropriations for a county officer or      department of more than ten percent or five thousand dollars,      whichever is greater, shall not be effective unless the board sets a      time and place for a public hearing on the proposed decrease and      publishes notice of the hearing not less than ten nor more than      twenty days prior to the hearing in the county newspapers selected      under chapter 349.         7.  Taxes levied by a county whose budget is certified after March      15 shall be limited to the prior year's budget amount.  However, this      penalty may be waived by the director of the department of management      if the county demonstrates that the March 15 deadline was missed      because of circumstances beyond the control of the county.  
         Section History: Recent Form
         83 Acts, ch 123, § 18, 209; 86 Acts, ch 1245, § 114; 91 Acts, ch      164, §1; 97 Acts, ch 206, § 16, 17, 24; 2007 Acts, ch 186, §3         Referred to in § 331.426, 331.435, 331.907, 333A.4