Annually, a township shall prepare and adopt a budget, and shall certify taxes as follows:
1.A budget must be prepared for at least the following fiscal year. A proposed budget
must show estimates of the following:
a.Expenditures from each fund.
b.Income from sources other than property taxation.
c.Amounttoberaisedbypropertytaxation, andthepropertytaxrateexpressedindollars
per one thousand dollars assessed valuation.
2.By January 15 of each year, each township fire department in the township shall
provide to the board of trustees a proposed budget showing all revenues and all expenses
for emergency services for the next fiscal year. By January 15 of each year, each township
fire department, and each municipal fire department providing emergency services to a
township, shall submit to
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Annually, a township shall prepare and adopt a budget, and shall certify taxes as follows:
1. A budget must be prepared for at least the following fiscal year. A proposed budget
must show estimates of the following:
a. Expenditures from each fund.
b. Income from sources other than property taxation.
c. Amounttoberaisedbypropertytaxation, andthepropertytaxrateexpressedindollars
per one thousand dollars assessed valuation.
2. By January 15 of each year, each township fire department in the township shall
provide to the board of trustees a proposed budget showing all revenues and all expenses
for emergency services for the next fiscal year. By January 15 of each year, each township
fire department, and each municipal fire department providing emergency services to a
township, shall submit to the board of trustees a report detailing emergency services calls
for the prior calendar year for the fire district and a copy of the fire report filed by the fire
department with the state fire marshal’s office. For purposes of this subsection, “municipal”
means relating to a city, county, township, benefited fire district, or chapter 28E agency
authorized by law to provide emergency services.
3. Not less than ten days before the date set for the regular meeting of the board at
which objections and arguments on the budget will be heard, the clerk shall make available
a sufficient number of copies of the detailed budget to meet the requests of taxpayers and
organizations.
4. The board of trustees shall transmit a copy of the proposed budget and a notice of the
meeting set as required by subsection 5 to the county auditor for posting. The county auditor
shall post the notice and the proposed budget in an area of the courthouse where notices to
the public are commonly posted.
5. The board of trustees shall set a time and place for a regular meeting before final
certification of the budget, which meeting shall provide time for comments and objections
to be heard on the proposed budget. The meeting shall be held no less than ten days and
no more than twenty days after the proposed budget is posted by the county auditor. The
county auditor shall certify to the clerk the date of posting.
6. At the meeting, any resident or taxpayer of the township may present to the board of
trustees objections to any part of the budget for the following fiscal year or arguments in
favor of any part of the budget.
7. After the meeting on the proposed budget, the board of trustees shall adopt by
resolutionabudgetforatleastthenextfiscalyear, andtheclerkshallcertifythenecessarytax
levy for the next fiscal year to the county auditor and the county board of supervisors by April
30. The tax levy certified may be less than but shall not be more than the amount estimated
in the proposed budget submitted at the meeting. Two copies each of the detailed budget as
adopted and of the certified tax levy must be transmitted to the county auditor by April 30.
8. a. A township that has entered into an agreement with a municipality to receive fire
protection service or emergency medical service from the municipality may request that a
portion of its taxes be paid directly to the municipality providing the fire protection service
or emergency medical service. Each year, the township must note its request on the budget
and must attach a copy of the emergency services agreement to each copy of the budget
transmitted to the county auditor. The auditor shall direct the county treasurer as to what
portion of the township taxes to disburse to the municipality providing the fire protection
service or emergency medical service.
b. For purposes of this subsection, “municipality” means a city, county, township,
benefited fire district, or agency formed under chapter 28E and authorized by law to provide
emergency services.
9. Taxes from a township levy shall be collected but not disbursed by the county to a
townshipuntilcopiesofthetownshipbudgetaretransmittedtothecountyauditorasrequired
in subsection 7. If a township fails to certify property taxes by April 30, the amount of taxes
collected by the county for the township shall be the amount collected for the township in the
previous fiscal year to the extent that it does not exceed the applicable levy rate limits in this
chapter. However, that amount may not exceed the amount the township could collect based
on property assessments for the fiscal year for which the township failed to certify property
taxes.
10. The township budget shall be prepared on forms, and pursuant to instructions,
prescribed by the county finance committee in consultation with the department of
management.