384.2 - FISCAL YEAR AND TAX YEAR.

        384.2  FISCAL YEAR AND TAX YEAR.         Except as otherwise provided for special charter cities, a city's      fiscal year shall be as provided in section 24.2, subsection 3.  All      city property taxes must be certified by a city to the county auditor      on or before the fifteenth day of March of each year, unless      otherwise provided by state law.  However, municipal utilities, if      not supported by taxation or the proceeds of outstanding indebtedness      payable from taxes may, with the council's consent, choose to operate      on a fiscal year which is the calendar year. The receipt by the      utility of payments from other governmental funds for public fire      protection, street lighting, or other public use of the utility's      services shall not be deemed support by taxation. After notice and      hearing in the same manner as required for the city's regular budget      under section 384.16, the utility budget must be approved by      resolution of the council not later than twenty days prior to the      beginning of the calendar year for which the budget applies.         The county auditor shall place city taxes and assessments upon the      tax list for the current year, and the county treasurer shall collect      city taxes and assessments in the same manner as other taxes.      Delinquent city taxes and assessments draw the same interest as other      taxes.  Sales for delinquent city taxes and assessments must be made      in the manner provided in chapter 446.  The county treasurer shall      combine in one tax sale all taxes and assessments due from the same      person and collectible by the county.  
         Section History: Early Form
         [R60, § 1123, 1126; C73, § 495, 498; C97, § 902; S13, § 902,      1056-a7, 1056-a34; C24, § 5678, 6227, 6228, 6570, 6571; C27, 31, 35,      § 5676-a1, 6227, 6228, 6570, 6871; C39, § 5676.1, 6227, 6228, 6570,      6871; C46, 50, § 363.51, 404.21, 404.22, 416.95, 420.212; C54, 58,      § 363.29, 404.3, 404.21; C62, 66, 71, 73, § 363.29, 404.3, 404.22;      C75, 77, 79, 81, § 384.2] 
         Section History: Recent Form
         92 Acts, ch 1016, §7         Referred to in § 331.559