reglab/statecodes huggingface dataset:
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.21 - Transfer of inactive funds.

24.21 Transfer of inactive funds.
Subject to the provisions of any law relating to municipalities, when the necessity for maintaining any fund of the municipality has ceased to exist, and a balance remains in said fund, the certifying board or levying board, as the case may be, shall so declare by resolution, and upon such declaration, such balance shall forthwith be transferred to the fund or funds of the municipality designated by such board, unless other provisions have been made in creating such fund in which such balance remains. In the case of a special fund created by a city or a county under section 403.19, such balance remaining in the fund shall be allocated to and paid into the funds for the respective taxing districts as taxes by or for the taxing district into which all other property taxes are paid.
[C24, 27, 31, 35, 39, §387; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.21]
2012 Acts, ch 1124, §4
Referred to in §331.432
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.22 - Transfer of funds.

24.22 Transfer of funds.
Upon the approval of the state board, it is lawful to make temporary or permanent transfers of money from one fund to another fund of the municipality. The certifying board or levying board shall provide that money temporarily transferred shall be returned to the fund from which it was transferred within the time and upon the conditions the state board determines. However, it is not necessary to return to the emergency fund, or to any other fund no longer required, any money transferred to any other fund.
[C24, 27, 31, 35, 39, §388; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §24.22; 81 Acts, ch 117, §1002]
83 Acts, ch 123, §34, 209
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.23 - Supervisory power of state board.

24.23 Supervisory power of state board.
The state board shall exercise general supervision over the certifying boards and levying boards of all municipalities with respect to budgets and shall prescribe for them all necessary rules, instructions, forms, and schedules. The best methods of accountancy and statistical statements shall be used in compiling and tabulating all data required by this chapter.
[C24, 27, 31, 35, 39, §389; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.23]
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.24 - Violations.

24.24 Violations.
Failure on the part of a public official to perform any of the duties prescribed in chapter 73A, this chapter, section 8.39, and sections 11.1, 11.2, 11.4, and 11.5, constitutes a simple misdemeanor, and is sufficient ground for removal from office.
[C24, 27, 31, 35, 39, §390; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §24.24]
2021 Acts, ch 80, §14
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.26 - State appeal board.

24.26 State appeal board.
1. The state appeal board in the department of management consists of the following:
a. The director of the department of management.
b. The auditor of state.
c. The treasurer of state.
2. The annual meeting of the state board shall be held on the second Tuesday of January in each year. At each annual meeting the state board shall organize by the election from its members of a chairperson and a vice chairperson; and by appointing a secretary. Two members of the state board constitute a quorum for the transaction of any business.
3. The state board may appoint one or more competent and specially qualified persons as deputies, to appear and act for it at initial hearings. Each deputy appointed by the state board is entitled to receive the amount of the deputy’s necessary expenses actually incurred while engaged in the performance of the deputy’s official duties. The expenses shall be audited and approved by the state board and proper receipts filed for them.
4. The expenses of the state board shall be paid from the funds appropriated to the department of management.
[C39, §390.1; C46, 50, 54, §24.25; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.26]
86 Acts, ch 1245, §107; 2008 Acts, ch 1031, §83
Referred to in §24.2
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.27 - Protest to budget.

24.27 Protest to budget.
1. Not later than March 25, or April 10 for a county or a city, or April 25 if the municipality is a school district, a number of persons in any municipality equal to one-fourth of one percent of those voting for the office of governor, at the last general election in the municipality, but the number shall not be less than ten, and the number need not be more than one hundred persons, who are affected by any proposed budget, expenditure or tax levy, or by any item thereof, may appeal from any decision of the certifying board or the levying board by filing with the county auditor of the county in which the municipal corporation is located, a written protest setting forth their objections to the budget, expenditure or tax levy, or to one or more items thereof, and the grounds for their objections. If a budget is certified after March 15, or March 31 in the case of a county or a city, or April 15 in the case of a school district, all appeal time limits shall be extended to correspond to allowances for a timely filing.
2. Upon the filing of a protest, the county auditor shall immediately prepare a true and complete copy of the written protest, together with the budget, proposed tax levy or expenditure to which objections are made, and shall transmit them forthwith to the state board, and shall also send a copy of the protest to the certifying board or to the levying board, as the case may be.
[C39, §390.2; C46, 50, 54, §24.26; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.27; 82 Acts, ch 1079, §2]
93 Acts, ch 1, §1; 2019 Acts, ch 59, §16; 2019 Acts, ch 165, §2, 17
Referred to in §24.9, 137.112, 331.436
2019 amendment applies to city and county budgets and taxes for fiscal years beginning on or after July 1, 2020; 2019 Acts, ch 165, §17
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.28 - Hearing on protest.

24.28 Hearing on protest.
The state board, within a reasonable time, shall fix a date for an initial hearing on the protest and may designate a deputy to hold the hearing, which shall be held in the county or in one of the counties in which the municipality is located. Notice of the time and place of the hearing shall be given by certified mail to the appropriate officials of the local government and to the first ten property owners whose names appear upon the protest, at least five days before the date fixed for the hearing. At all hearings, the burden shall be upon the objectors with reference to any proposed item in the budget which was included in the budget of the previous year and which the objectors propose should be reduced or excluded; but the burden shall be upon the certifying board or the levying board, as the case may be, to show that any new item in the budget, or any increase in any item in the budget, is necessary, reasonable, and in the interest of the public welfare.
[C39, §390.3; C46, 50, 54, §24.27; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.28; 82 Acts, ch 1079, §3]
Referred to in §24.9, 24.29, 331.436
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.29 - Appeal.

24.29 Appeal.
The state board may conduct the hearing or may appoint a deputy. A deputy designated to hear an appeal shall attend in person and conduct the hearing in accordance with section 24.28. The deputy shall promptly report the proceedings at the hearing, which report shall become a part of the permanent record of the state board.
[C39, §390.4; C46, 50, 54, §24.28; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.29; 82 Acts, ch 1079, §4]
2021 Acts, ch 76, §8
Referred to in §24.9, 331.436
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.30 - Review by and powers of board.

24.30 Review by and powers of board.
It shall be the duty of the state board to review and finally pass upon all proposed budget expenditures, tax levies and tax assessments from which appeal is taken and it shall have power and authority to approve, disapprove, or reduce all such proposed budgets, expenditures, and tax levies so submitted to it upon appeal, as herein provided; but in no event may it increase such budget, expenditure, tax levies or assessments or any item contained therein. Said state board shall have authority to adopt rules not inconsistent with the provisions of this chapter, to employ necessary assistants, authorize such expenditures, require such reports, make such investigations, and take such other action as it deems necessary to promptly hear and determine all such appeals; provided, however, that all persons so employed shall be selected from persons then regularly employed in some one of the offices of the members of said state board.
[C39, §390.5; C46, 50, 54, §24.29; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.30]
Referred to in §24.9, 331.436
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.31 - Rules of procedure — record.

24.31 Rules of procedure — record.
The manner in which objections shall be presented, and the conduct of hearings and appeals, shall be simple and informal and in accordance with the rules prescribed by the state board for promptly determining the merits of all objections so filed, whether or not such rules conform to technical rules of procedure. Such record shall be kept of all proceedings, as the rules of the state board shall require.
[C39, §390.6; C46, 50, 54, §24.30; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.31]
Referred to in §24.9, 331.436
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.32 - Decision certified.

24.32 Decision certified.
After a hearing upon the appeal, the state board shall certify its decision to the county auditor and to the parties to the appeal as provided by rule, and the decision shall be final. The county auditor shall make up the records in accordance with the decision and the levying board shall make its levy in accordance with the decision. Upon receipt of the decision, the certifying board shall correct its records accordingly, if necessary. Final disposition of all appeals shall be made by the state board within forty-five days after the date of the appeal hearing.
[C39, §390.7; C46, 50, 54, §24.31; C58, 62, 66, 71, 73, 75, 77, 79, 81, §24.32; 82 Acts, ch 1079, §5]
2016 Acts, ch 1138, §11
Referred to in §24.9, 331.436
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 24.34 - Unliquidated obligations.

24.34 Unliquidated obligations.
A city, county, or other political subdivision may establish an encumbrance system for any obligation not liquidated at the close of the fiscal year in which the obligation has been encumbered. The encumbered obligations may be retained upon the books of the city, county, or other political subdivision until liquidated, all in accordance with generally accepted governmental accounting practices.
[C75, 77, 79, 81, §24.34]
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 24 - LOCAL BUDGETS › Section 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. 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 31.
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.
[C79, 81, §24.48]
83 Acts, ch 123, §35, 209; 86 Acts, ch 1245, §108; 94 Acts, ch 1023, §5; 2008 Acts, ch 1032, §138; 2019 Acts, ch 165, §3, 17
2019 amendment to subsection 4 applies to city and county budgets and taxes for fiscal years beginning on or after July 1, 2020; 2019 Acts, ch 165, §17
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE › Section 25.1 - Receipt, investigation, and report.

25.1 Receipt, investigation, and report.
1. Except for those claims that are addressed as provided in section 25.2, subsection 3, when a claim is filed or made against the state, on which in the judgment of the director of the department of management the state would be liable except for the fact of its sovereignty or that it has no appropriation available for its payment, the director of the department of management shall deliver that claim to the state appeal board. However, this chapter does not apply to a claim as defined in section 669.2.
2. The state appeal board shall make a record of the receipt of claims received from the director of the department of management, notify the special assistant attorney general for claims, and deliver a copy to the state official or agency against whom the claim is made, if any.
a. The official or agency shall report its recommendations concerning the claim to the special assistant attorney general for claims who, with a view to determining the merits and legality of the claim, shall investigate the claim and report the findings and conclusions of the investigation to the state appeal board.
b. To help defray the initial costs of processing a claim and the costs of investigating a claim, the department of management may assess a processing fee and a fee to reimburse the office of the attorney general for the costs of the claim investigation against the state agency which incurred the liability of the claim.
3. Notwithstanding subsections 1 and 2, and section 25.2, the state appeal board shall not consider claims for refund of the unused portion of vehicle registration fees collected under section 321.105.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.1]
93 Acts, ch 180, §72; 96 Acts, ch 1075, §1; 2003 Acts, ch 179, §102; 2006 Acts, ch 1185, §93 – 95
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE › Section 25.2 - Examination of report — approval or rejection — payment.

25.2 Examination of report — approval or rejection — payment.
1. The state appeal board with the recommendation of the special assistant attorney general for claims may approve or reject claims against the state of less than five years involving the following:
a. Outdated sales and use tax refunds.
b. License refunds.
c. Additional agricultural land tax credits.
d. Outdated invoices.
e. Fuel and gas tax refunds.
f. Outdated homestead and veterans’ exemptions.
g. Outdated funeral service claims.
h. Tractor fees.
i. Registration permits.
j. Outdated bills for merchandise.
k. Services furnished to the state.
l. Claims by any county or county official relating to the personal property tax credit.
m. Refunds of fees collected by the state.
2. Notwithstanding the time period specified in subsection 1, the state appeal board may approve or reject a claim against the state of five years or more, provided an error was made by the state or the claim involves a dispute that commenced five years or more prior.
3. a. Notwithstanding subsection 1, an agency that receives a claim that is charged to a funding source other than the general fund of the state that does not revert and is based on an outdated invoice, outdated bill for merchandise, or for services furnished to the state may on its own approve or deny the claim. The agency shall provide the state appeal board with notification of receipt of the claim and action taken on the claim by the agency. The state appeal board shall adopt rules setting forth the procedures and standards for resolution of such claims by state agencies. Claims denied by an agency shall be forwarded to the state appeal board by the agency for further consideration, in accordance with this chapter.
b. The department of administrative services staff performing financial administration duties under chapter 8A, subchapter V, shall establish reporting requirements for dealing with claims under this subsection as necessary to conform with generally accepted accounting principles.
4. Payments authorized by the state appeal board shall be paid from the appropriation or fund of original certification of the claim. However, if that appropriation or fund has since reverted under section 8.33, then such payment authorized by the state appeal board shall be out of any moneys in the state treasury not otherwise appropriated.
5. Outstanding state warrants that have been canceled pursuant to section 8A.519 and were charged to the general fund of the state or another state funding source shall be addressed as provided in section 556.2C.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.2]
93 Acts, ch 180, §73; 95 Acts, ch 219, §37; 96 Acts, ch 1038, §1; 96 Acts, ch 1075, §2; 2003 Acts, ch 145, §286; 2006 Acts, ch 1185, §96 – 101; 2019 Acts, ch 24, §104
Referred to in §8.6, 8A.111, 8A.512, 25.1, 556.2C
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE › Section 25.3 - Filing with general assembly — testimony.

25.3 Filing with general assembly — testimony.
On the second day after the convening of each regular session of the general assembly, the state appeal board shall file with the clerk of the house of representatives and the secretary of the senate a list of all claims rejected by the state appeal board together with a copy of the report made to it by the special assistant attorney general for claims and its recommendation thereon for each claim, which report and recommendation shall be delivered to the claims committee of the house and senate. Any testimony taken by the special assistant attorney general for claims shall be preserved by the state appeal board and made available to the claims committee of the general assembly.
[C24, 27, 31, §405; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.3]
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE › Section 25.4 - Assistant attorney general — salary.

25.4 Assistant attorney general — salary.
The attorney general shall appoint a special assistant attorney general for claims who shall, under the direction of the attorney general, investigate and report on all claims between the state and other parties, which may be referred to the state appeal board, and on any other claims or matters which the state appeal board or the attorney general may direct.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.4]
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE › Section 25.5 - Testimony — filing with board.

25.5 Testimony — filing with board.
The special assistant attorney general for claims shall fully investigate each claim and the facts upon which same is based and may take testimony in the form of affidavits or otherwise, and in connection therewith shall ex officio be empowered to administer oaths, to compel the attendance of witnesses and certify to any district court for contempt. All testimony, affidavits, and other papers in connection with a claim, obtained by the special assistant attorney general for claims in making an investigation shall be filed with the report to the state appeal board.
[C24, 27, 31, §403; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.5]
Referred to in §669.19
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE › Section 25.6 - Claims by state against municipalities.

25.6 Claims by state against municipalities.
The state appeal board may investigate and collect claims which the state has against municipal or political corporations in the state including counties, cities, townships, and school corporations. The board shall refer any such claim to the special assistant attorney general for claims, when the claim has not been promptly paid, and if the special assistant attorney general for claims is not able to collect the full amount of the claim, the special assistant attorney general shall fully investigate and report to the state appeal board findings of fact and conclusions of law, together with any recommendation as to the claim. Thereafter the state appeal board may effect a compromise settlement with the debtor in an amount and under terms as the board deems just and equitable in view of the findings and conclusions reported to it. If the state appeal board is unable to collect a claim in full or effect what it has determined to be a fair compromise, it shall deliver the claim to the attorney general for action as the attorney general shall determine and the special assistant attorney general for claims is specifically charged with carrying out the directions of the attorney general with reference to the claim. When a claim is compromised by the state appeal board, the board shall file with the department of management and the department of administrative services a statement as to the settlement, together with a true copy of the agreement of settlement, and if in settlement an amount less than the face amount is accepted in full, the proper entries shall be made in the books of the department of management, the department of administrative services, and the auditor of state showing the amount of the claim, the amount of the settlement, and the amount charged off.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.6]
88 Acts, ch 1134, §15; 2003 Acts, ch 145, §286
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE › Section 25.7 - Claims refused — effect.

25.7 Claims refused — effect.
When any claim against the state has been presented to the general assembly through the state appeal board, and the general assembly has failed or refused to make an appropriation therefor, such failure or refusal to appropriate shall constitute an adjudication against said claim, which shall bar any further proceedings before the general assembly for the payment of same.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.7]
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25 - CLAIMS AGAINST THE STATE AND BY THE STATE › Section 25.8 - Limitation on claims to be considered.

25.8 Limitation on claims to be considered.
No claim against the state shall be considered or allowed by the general assembly except it be presented before the state appeal board as provided in this chapter.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §25.8]
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS › Section 25B.2 - Findings and purpose — effect of unfunded state mandate.

25B.2 Findings and purpose — effect of unfunded state mandate.
1. The general assembly finds that preceding actions of state government in specifying the manner, standards, and conditions under which public services are rendered to citizens by the political subdivisions of this state in some cases have not resulted in equitable relationships between the state government and its political subdivisions. Some state actions have dealt in detail with the internal management of the political subdivisions; some have specified the establishment of new services and facilities without providing new revenue sources or financial participation by the state to meet the additional costs; and other actions have specified the adoption of higher service standards without a complete assessment of the impact on the expenditures and tax rates of the political subdivisions.
2. It is the purpose of this chapter to enunciate policies, criteria, and procedures to govern future state-initiated specification of local government services, standards, employment conditions, and retirement benefits that necessitates increased expenditures by political subdivisions or agencies and entities which contract with a political subdivision to provide services.
3. a. If, on or after July 1, 1994, a state mandate is enacted by the general assembly, or otherwise imposed, on a political subdivision and the state mandate requires a political subdivision to engage in any new activity, to provide any new service, or to provide any service beyond that required by any law enacted prior to July 1, 1994, and the state does not appropriate moneys to fully fund the cost of the state mandate, the political subdivision is not required to perform the activity or provide the service and the political subdivision shall not be subject to the imposition of any fines or penalties for the failure to comply with the state mandate unless the legislation specifies the amount or proportion of the cost of the state mandate which the state shall pay annually. However, this subsection does not apply to any requirement imposed on a political subdivision relating to public employee retirement systems under chapters 97B, 410, and 411.
b. For the purposes of this subsection, any requirement originating from the federal government and administered, implemented, or enacted by the state, or any allocation of federal moneys conditioned upon enactment of a state law or rule, is not a state mandate.
c. For the purposes of this subsection, “political subdivision” includes community colleges and area education agencies.
83 Acts, ch 142, §2; 94 Acts, ch 1173, §2; 2008 Acts, ch 1032, §201
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS › Section 25B.3 - Definitions.

25B.3 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Political subdivision” means a city, county, township, or school district.
2. “State mandate” means a statutory requirement or appropriation which requires a political subdivision of the state to establish, expand, or modify its activities in a manner which necessitates additional combined annual expenditures of local revenue by all affected political subdivisions of at least one hundred thousand dollars, or additional combined expenditures of local revenue by all affected political subdivisions within five years of enactment of five hundred thousand dollars or more, excluding an order issued by a court of this state.
83 Acts, ch 142, §3; 92 Acts, ch 1123, §1; 94 Acts, ch 1173, §3
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS › Section 25B.5 - Cost estimates — notation in Acts.

25B.5 Cost estimates — notation in Acts.
1. When a bill or joint resolution is requested, the legislative services agency shall make an initial determination of whether the bill or joint resolution may impose a state mandate. If a state mandate may be included, that fact shall be included in the explanation of the bill or joint resolution.
2. If a bill or joint resolution may include a state mandate, the legislative services agency shall determine if the bill or joint resolution contains a state mandate. If the bill or joint resolution contains a state mandate and is still eligible for consideration during the legislative session for which the bill or joint resolution was drafted, the legislative services agency shall prepare an estimate of the amount of costs imposed.
3. If a bill or joint resolution containing a state mandate is enacted, unless the estimate already on file with the house of origin is sufficient, the legislative services agency shall prepare a final estimate of additional local revenue expenditures required by the state mandate and file the estimate with the secretary of state for inclusion with the official copy of the bill or resolution to which it applies. A notation of the filing of the estimate shall be made in the Iowa Acts published pursuant to chapter 2B.
83 Acts, ch 142, §5; 92 Acts, ch 1123, §2; 2003 Acts, ch 35, §39, 49
Referred to in §2B.10
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS › Section 25B.6 - State rules.

25B.6 State rules.
1. A state agency or department shall not propose or adopt an administrative rule which exceeds its statutory authority by mandating expenditures by political subdivisions, or agencies and entities which contract with political subdivisions to provide services. A state administrative rule, proposed pursuant to chapter 17A, which necessitates additional combined annual expenditures exceeding one hundred thousand dollars by all affected political subdivisions or agencies and entities which contract with the affected political subdivisions to provide services shall be accompanied by a fiscal impact statement outlining the costs. An affected political subdivision, or an entity representing an affected political subdivision, shall cooperate in the preparation of the fiscal impact statement. The fiscal impact statement shall be submitted to the administrative rules coordinator for publication in the Iowa administrative bulletin along with the notice of intended action.
2. The fiscal impact statement shall also be submitted to the legislative fiscal committee of the legislative council. Beginning in the first full fiscal year after adoption of the state administrative rule, the fiscal committee shall annually prepare a report for each fiscal impact statement submitted detailing the fiscal impact of the administrative rule on the affected political subdivision, or agencies and entities which contract with the political subdivision to provide services. The report shall be transmitted to the governor and the general assembly.
83 Acts, ch 142, §6; 91 Acts, ch 179, §1; 94 Acts, ch 1173, §4; 2020 Acts, ch 1062, §94; 2022 Acts, ch 1021, §16
Subsection 2 amended
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 25B - STATE MANDATES — FUNDING REQUIREMENTS › Section 25B.7 - Funding property tax credits and exemptions.

25B.7 Funding property tax credits and exemptions.
1. Beginning with property taxes due and payable in the fiscal year beginning July 1, 1998, the cost of providing a property tax credit or property tax exemption which is enacted by the general assembly on or after January 1, 1997, shall be fully funded by the state. If a state appropriation made to fund a credit or exemption which is enacted on or after January 1, 1997, is not sufficient to fully fund the credit or exemption, the political subdivision shall be required to extend to the taxpayer only that portion of the credit or exemption estimated by the department of revenue to be funded by the state appropriation. The department of revenue shall determine by June 15 the estimated portion of the credit or exemption which will be funded by the state appropriation.
2. The requirement for fully funding and the consequences of not fully funding credits and exemptions under subsection 1 also apply to all of the following:
a. Homestead tax credit pursuant to sections 425.1 through 425.15.
b. Low-income property tax credit and elderly and disabled property tax credit pursuant to sections 425.16 through 425.40, subject to the limitation of section 425.39, subsection 1, paragraph “b”.
c. Military service property tax credit and exemption pursuant to chapter 426A, to the extent of six dollars and ninety-two cents per thousand dollars of assessed value of the exempt property.
97 Acts, ch 206, §4; 99 Acts, ch 180, §22, 24; 2003 Acts, ch 44, §18; 2003 Acts, ch 145, §286; 2021 Acts, ch 177, §124, 131
Referred to in §425.39
2021 amendment to subsection 2, paragraph b applies to claims under chapter 425, subchapter II, filed on or after January 1, 2022; 2021 Acts, ch 177, §131
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.4 - Architectural, landscape architectural, and engineering services — exemptions — prohibitions.

26.4 Architectural, landscape architectural, and engineering services — exemptions — prohibitions.
1. Architectural, landscape architectural, or engineering design services procured for a public improvement are not subject to sections 26.3 and 26.14.
2. Fee-based selection of an architect, landscape architect, or engineer for a public improvement shall be prohibited.
2006 Acts, ch 1017, §4, 42, 43; 2007 Acts, ch 144, §4; 2022 Acts, ch 1122, §1
Referred to in §26.3, 314.1
Section amended
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.5 - Prohibited contracts.

26.5 Prohibited contracts.
If the estimated total cost of a public improvement exceeds the competitive bid threshold of one hundred thousand dollars, or as established in section 314.1B, a governmental entity shall not divide the public improvement project into separate parts, regardless of intent, if a resulting part of the public improvement project is not let in accordance with section 26.3.
2006 Acts, ch 1017, §5, 42, 43
Referred to in §26.3, 314.1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.6 - Donated funds.

26.6 Donated funds.
If private funds are offered to a governmental entity for a building or an improvement to be used by the public and such funds are conditioned upon private construction of the building or improvement, this chapter shall not apply to the project if the governmental entity does not contribute any funds to such construction.
2006 Acts, ch 1017, §6, 42, 43
Referred to in §26.3, 314.1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.7 - Notice to bidders.

26.7 Notice to bidders.
1. The notice to bidders shall adequately notify a potential bidder of a proposed bid and shall include the following items:
a. The time, place, and manner for filing sealed proposals.
b. The time and place sealed proposals will be opened and considered on behalf of the governmental entity.
c. The general nature of the public improvement on which bids are requested.
d. In general terms, when the work must be commenced and completed.
e. That each bidder shall accompany the bid with a bid security as defined in section 26.8 and as specified by the governmental entity.
f. Any further information which the governmental entity deems pertinent.
2. The notice to bidders may provide that bids may be received in an electronic format as determined by the governmental entity.
3. The notice to bidders may provide that bids will be received for the furnishing of all labor and materials and furnishing or installing equipment under one contract, or for parts thereof in separate sections.
4. On public improvements to be financed wholly or partially by special assessments against benefited property, the governmental entity, in the notice to bidders, may request aggregate bids for all projects included in any resolution of necessity, notwithstanding variations in the sizes of the improvements and notwithstanding that some parts of the improvements are assessable and some nonassessable, and may award the contract to the lowest responsive, responsible bidder submitting the lowest aggregate bid.
2006 Acts, ch 1017, §7, 42, 43; 2022 Acts, ch 1018, §1, 2
Referred to in §26.3, 26.10, 314.1
Subsection 1, paragraph a amended
NEW subsection 2 and former subsections 2 and 3 renumbered as 3 and 4
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.8 - Bid security.

26.8 Bid security.
1. Each bidder shall accompany its bid with a bid security as security that the successful bidder will enter into a contract for the work bid upon and will furnish after the award of contract a corporate surety bond, acceptable to the governmental entity, for the faithful performance of the contract, in an amount equal to one hundred percent of the amount of the contract. The bid security shall be in an amount fixed by the governmental entity, and shall be in the form of a cashier’s check or certified check drawn on a state-chartered or federally chartered bank, or a certified share draft drawn on a state-chartered or federally chartered credit union, or the governmental entity may provide for a bidder’s bond with corporate surety satisfactory to the governmental entity. The bidder’s bond shall contain no conditions except as provided in this section.
2. The governmental entity shall fix the amount of bid security prior to ordering publication of the notice to bidders and such amount must equal at least five percent, but shall not exceed ten percent, of either the estimated total contract cost of the public improvement or the amount of each bid.
2006 Acts, ch 1017, §8, 42, 43; 2007 Acts, ch 144, §5
Referred to in §26.3, 26.7, 314.1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.9 - Award of contract.

26.9 Award of contract.
1. The contract for the public improvement must be awarded to the lowest responsive, responsible bidder. However, contracts relating to public utilities or extensions or improvements thereof, as described in sections 384.80 through 384.94, may be awarded by the city as it deems to be in the best interests of the city. This section shall not be construed to prohibit a governmental entity in the award of a contract for a public improvement or a governing body of a city utility from providing, in the award of a contract for a public improvement, an enhancement of payments upon early completion of the public improvement if the availability of the enhancement payments is included in the notice to bidders, the enhancement payments are competitively neutral to potential bidders, the enhancement payments are considered as a separate item in the public hearing on the award of contract, and the total value of the enhancement payments does not exceed ten percent of the value of the contract.
2. A governmental entity shall not require a potential bidder on a public improvement to provide any information which the potential bidder may deem to be confidential or proprietary as a requirement for being deemed a responsive, responsible bidder. This subsection shall not be construed to prohibit a governmental entity from obtaining information from the lowest responsive bidder to determine the bidder’s responsibility relating to the bidder’s experience, number of employees, and ability to finance the cost of the public improvement. However, a governmental entity shall require nonresident bidders to comply with section 73A.21, subsection 4.
2006 Acts, ch 1017, §9, 42, 43; 2017 Acts, ch 65, §1, 9, 10
Referred to in §26.3, 26.10, 26.14, 314.1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.10 - Opening and considering bids.

26.10 Opening and considering bids.
1. The date and time that each bid is received by the governmental entity, together with the name of the person receiving the bid, shall be recorded on the envelope containing the bid. If bids are received in an electronic format as provided in section 26.7, the governmental entity shall electronically record the date and time each bid is received. All bids received after the deadlines for submission of bids as stated in the project specifications shall not be considered and shall be returned to the late bidder unopened. The governmental entity shall open, announce the amount of the bids, and file all proposals received, at the time and place specified in the notice to bidders. The governmental entity may, by resolution, award the contract for the public improvement to the bidder submitting the lowest responsive, responsible bid, determined as provided in section 26.9, or the governmental entity may reject all bids received, fix a new date for receiving bids, and order publication of a new notice to bidders. The governmental entity shall retain the bid security furnished by the successful bidder until the approved contract form has been executed, a bond has been filed by the bidder guaranteeing the performance of the contract, and the contract and bond have been approved by the governmental entity. The provisions of chapter 573, where applicable, apply to contracts awarded under this chapter.
2. The governmental entity shall promptly return the checks or bidder’s bonds of unsuccessful bidders to the bidders as soon as the successful bidder is determined or within thirty days, whichever is sooner.
2006 Acts, ch 1017, §10, 42, 43; 2007 Acts, ch 144, §6; 2022 Acts, ch 1018, §3
Referred to in §26.3, 314.1
Subsection 1 amended
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.11 - Delegation of authority.

26.11 Delegation of authority.
When bids are required for any public improvement, the governmental entity may delegate, by motion, resolution, or policy to the city manager, clerk, engineer, or other public officer, as applicable, the duty of receiving and opening bids and announcing the results. The officer shall report the results of the bidding with the officer’s recommendations to the next regular meeting of the governmental entity’s governing body or at a special meeting called for that purpose.
2006 Acts, ch 1017, §11, 42, 43; 2007 Acts, ch 144, §7
Referred to in §26.3, 314.1
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.12 - When hearing necessary.

26.12 When hearing necessary.
If the estimated total cost of a public improvement exceeds the competitive bid threshold in section 26.3, or as adjusted in section 314.1B, the governmental entity shall not enter into a contract for the public improvement until the governmental entity has held a public hearing and has approved the proposed plans, specifications, and form of contract, and estimated total cost of the public improvement. Notice of the hearing must be published as provided in section 362.3 and shall include a description of the public improvement and its location. At the hearing, any interested person may appear and file objections to the proposed plans, specifications, contract, or estimated cost of the public improvement. After hearing objections, the governmental entity shall by resolution enter its decision on the plans, specifications, contract, and estimated cost. This section does not apply to the state.
2006 Acts, ch 1017, §12, 42, 43; 2016 Acts, ch 1009, §2
Referred to in §26.3, 314.1, 314.2, 384.20
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.14A - Alternative procedures.

26.14A Alternative procedures.
1. When competitive quotations are required under section 26.14 for a public improvement, the governmental entity may proceed, in lieu of competitive quotations, as if the estimated total cost of the public improvement exceeds the competitive bid threshold under section 26.3.
2. If the total estimated cost of the public improvement does not warrant either competitive quotations under section 26.14 or competitive bidding under section 26.3, the governmental entity may nevertheless proceed with competitive quotations or competitive bidding for the public improvement.
2007 Acts, ch 144, §10
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.15 - Structure demolition project.

26.15 Structure demolition project.
A governmental entity may enter into annual contracts with multiple contractors for structure demolition projects, with each project having a total estimated cost of one hundred thousand dollars or less, or each project having a total estimated cost equal to or less than the competitive bid threshold as established in section 314.1B. The governmental entity shall solicit contractors by publishing a notice as provided in section 362.3. A contractor is eligible to perform structure demolition work for the governmental entity after the contractor executes an annual demolition contract in a form satisfactory to the governmental entity, including a bond and insurance. For the twelve-month period following execution of the contract or contracts, the governmental entity may obtain competitive proposals from each eligible contractor as necessary for the demolition of structures. The contractor submitting the lowest responsible proposal shall enter into a contract addendum to perform the work.
2006 Acts, ch 1017, §15, 42, 43
2023 Iowa Code › Title I - STATE SOVEREIGNTY AND MANAGEMENT › Chapter 26 - PUBLIC CONSTRUCTION BIDDING › Section 26.16 - Prequalification requirements prohibited.

26.16 Prequalification requirements prohibited.
A governmental entity shall not by ordinance, rule, or any other action relating to contracts for public improvements for which competitive bids are required by this chapter impose any requirement that directly or indirectly restricts potential bidders to any predetermined class of bidders defined by experience on similar projects, size of company, union membership, or any other criteria. However, a governmental entity shall require nonresident bidders to comply with section 73A.21, subsection 4.
2017 Acts, ch 65, §2, 9, 10