reglab/statecodes huggingface dataset:
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.6 - Trust and agency funds.

384.6 Trust and agency funds.
A city may establish trust and agency funds for the following purposes:
1. Accounting for pension and related employee benefit funds as provided by the city finance committee. A city may certify taxes to be levied for a trust and agency fund in the amount necessary to meet its obligations.
a. A city may make contributions to a retirement system other than the Iowa public employees’ retirement system for its city manager, or city administrator performing the duties of city manager, in an annual amount not to exceed the amount that would have been contributed by the employer under section 97B.11.
b. If a police chief or fire chief has submitted a written request to the board of trustees to be exempt from chapter 411, authorized in section 411.3, subsection 1, a city shall make contributions for the chief, in an amount not to exceed the amount that would have been contributed by the city under section 411.8, subsection 1, paragraph “a”, to the international city management association retirement corporation.
c. A city which has contracted with another city or governmental entity for the provision of public safety services, including but not limited to police protection, fire protection, ambulance, or hazardous materials response, may, pursuant to contract, make contributions for pension and related employee benefits for personnel of the other city or governmental entity providing such services to the city. The city may make such contributions in an annual amount not to exceed the amount of contributions for pension and related employee benefits that would otherwise be paid by the other city or governmental entity for such personnel.
2. Accounting for gifts received by the city for a particular purpose.
3. Accounting for money and property received and handled by the city as trustee or custodian or in the capacity of an agent.
[C54, 58, 62, 66, 71, 73, §404.16; C75, 77, 79, 81, §384.6]
85 Acts, ch 195, §45; 2006 Acts, ch 1130, §1; 2013 Acts, ch 30, §82
Referred to in §364.25, 384.15, 384.15A, 411.15
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.7 - Capital improvements fund.

384.7 Capital improvements fund.
1. A city may establish a capital improvements reserve fund, and may certify taxes not to exceed sixty-seven and one-half cents per thousand dollars of taxable value each year to be levied for the fund for the purpose of accumulating moneys for the financing of specified capital improvements, or carrying out a specific capital improvement plan.
2. The question of the establishment of a capital improvements reserve fund, the time period during which a levy will be made for the fund, and the tax rate to be levied for the fund is subject to approval by the voters, and may be submitted at any city election upon the council’s motion, or shall be submitted at the next regular city election upon receipt of a valid petition as provided in section 362.4.
3. If a continuing capital improvements levy is established by election, it may be terminated in the same manner, upon the council’s motion or upon petition. Balances in a capital improvements reserve fund are not unencumbered or unappropriated funds for the purpose of reducing tax levies. Transfers may be made between the capital improvements reserve fund, construction funds, and the general fund, as provided in rules promulgated by the city finance committee created in section 384.13.
[C75, 77, 79, 81, §384.7]
2017 Acts, ch 54, §76
Referred to in §386.9
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.8 - Emergency fund.

384.8 Emergency fund.
A city may establish an emergency fund and may certify taxes not to exceed twenty-seven cents per thousand dollars of taxable value each year to be levied for the fund. Transfers may be made from the emergency fund to the general fund as provided in rules promulgated by the city finance committee created in section 384.13.
[C24, 27, 31, 35, 39, §373; C46, 50, 54, 58, 62, 66, 71, 73, §24.6; C75, 77, 79, 81, §384.8]
Referred to in §384.15A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.9 - Additional funds.

384.9 Additional funds.
A city may establish other funds and may certify taxes to be levied for the funds as provided by state law. The status of each account or fund must be included in the annual report required in section 384.22.
[C54, 58, 62, 66, 71, 73, §404.1; C75, 77, 79, 81, §384.9]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.10 - Short-term loans.

384.10 Short-term loans.
A city may negotiate short-term loans, and may issue warrants as provided in chapter 74, in anticipation of and not in excess of its estimated revenues for the current fiscal year. However, natural disaster loans from the state or federal government and loans for projects where payment of state or federal funds has been guaranteed but receipt of such funds may not coincide with the fiscal year, may be negotiated in anticipation of revenues for a period of time longer than the current fiscal year.
[R60, §1129; C73, §500; C97, §898; C24, 27, 31, 35, 39, §6223; C46, 50, §404.17; C54, 58, §404.18; C62, 66, 71, 73, §404.19; C75, 77, 79, 81, §384.10]
Referred to in §384.57, 386.12
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.11 - Direct deposit of taxes.

384.11 Direct deposit of taxes.
Before the fifteenth day of each month, the county treasurer shall send the amount collected for each fund through the last day of the preceding month for direct deposit into the depository and the account designated by the city clerk. The county treasurer shall send a notice at the same time to the city clerk stating the amount deposited, date, amount to be credited to each fund according to the budget, and the source of the revenue. This section shall also apply to the collection of special assessments assessed under section 364.12 or subchapter IV of this chapter.
[R60, §1123, 1126; C73, §495, 498; C97, §902; S13, §902; C24, 27, 31, 35, 39, §6229; C46, 50, §404.23; C54, 58, §404.19; C62, 66, 71, 73, §404.20; C75, 77, 79, 81, §384.11; 82 Acts, ch 1195, §5]
84 Acts, ch 1003, §9; 2018 Acts, ch 1041, §127
Referred to in §331.559, 423B.3
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.13 - City finance committee.

384.13 City finance committee.
1. As used in this subchapter, unless the context otherwise requires, “committee” means the city finance committee and “director” means the director of the department of management.
2. An eight-member city finance committee is created. Members of the committee are:
a. The auditor of state or the auditor’s designee.
b. A designee of the governor.
c. Five city officials who are regularly involved in budget preparation. One official must be from a city with a population of not over two thousand five hundred, one from a city with a population of over two thousand five hundred but not over fifteen thousand, one from a city with a population of over fifteen thousand but not over fifty thousand, one from a city with a population of over fifty thousand, and one from any size city. The governor shall select and appoint the city officials.
d. One certified public accountant experienced in city accounting, to be selected and appointed by the governor.
3. City official members and the certified public accountant are appointed for four-year terms beginning and ending as provided in section 69.19 and the terms of the city officials are staggered. When a city official member no longer holds the office which qualified the official for appointment, the official may no longer be a member of the committee. Any person appointed to fill a vacancy during a term is appointed to serve for the unexpired portion of the term. Any member is eligible for reappointment, but no member shall be appointed to serve more than two complete terms.
[C75, 77, 79, 81, §384.13]
86 Acts, ch 1245, §118; 2008 Acts, ch 1156, §44, 45, 58; 2018 Acts, ch 1041, §127
Referred to in §384.5, 384.7, 384.8, 384.89
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.14 - Office, expenses, compensation.

384.14 Office, expenses, compensation.
1. The committee is located for administrative purposes within the department of management. The director of the department of management shall provide office space and staff assistance, and shall budget funds to cover expenses of the committee.
2. Each member is entitled to receive actual and necessary expenses incurred in the performance of committee duties. Each member other than the state official members is also entitled to receive a per diem as specified in section 7E.6 for each day spent in performance of committee duties.
[C75, 77, 79, 81, §384.14]
86 Acts, ch 1245, §119; 91 Acts, ch 258, §51; 2019 Acts, ch 24, §104
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.17 - Levy by county.

384.17 Levy by county.
At the time required by law, the county board of supervisors shall levy the taxes necessary for each city fund for the following fiscal year. The levy must be as shown in the adopted city budget and as certified by the clerk, subject to any changes made after a protest hearing, and any additional tax rates approved at a city election. A city levy is not valid until proof of publication or posting of notice of a budget hearing under section 384.16, subsection 3, and the notice and resolution adopted under section 384.15A are filed with the county auditor.
[C24, 27, 31, 35, 39, §376, 385; C46, 50, 54, 58, 62, 66, 71, 73, §24.10, 24.19; C75, 77, 79, 81, §384.17]
2019 Acts, ch 165, §16, 17
2019 amendment applies to city budgets and taxes for fiscal years beginning on or after July 1, 2020; 2019 Acts, ch 165, §17
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.18 - Budget amendment.

384.18 Budget amendment.
1. A city budget as finally adopted for the following fiscal year becomes effective July 1 and constitutes the city appropriation for each program and purpose specified therein until amended as provided in this section. A city budget for the current fiscal year may be amended for any of the following purposes:
a. To permit the appropriation and expenditure of unexpended, unencumbered cash balances on hand at the end of the preceding fiscal year which had not been anticipated in the budget.
b. To permit the appropriation and expenditure of amounts anticipated to be available from sources other than property taxation, and which had not been anticipated in the budget.
c. To permit transfers from the debt service fund, the capital improvements reserve fund, the emergency fund, or other funds established by state law, to any other city fund, unless specifically prohibited by state law.
d. To permit transfers between programs within the general fund.
2. A budget amendment must be prepared and adopted in the same manner as the original budget, as provided in section 384.16, and is subject to protest as provided in section 384.19, except that the committee may by rule provide that amendments of certain types or up to certain amounts may be made without public hearing and without being subject to protest. A city 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. The amendment of a budget after May 31, which is properly appealed but without adequate time for hearing and decision before June 30 is void.
[C24, 27, 31, 35, 39, §375; C46, 50, 54, 58, 62, 66, 71, 73, §24.9; C75, 77, 79, 81, §384.18; 82 Acts, ch 1079, §6]
2010 Acts, ch 1061, §180
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.19 - Written protest.

384.19 Written protest.
1. Within a period of ten days after the final date that a budget or amended budget may be certified to the county auditor, persons affected by the budget may file a written protest with the county auditor specifying their objections to the budget or any part of it. A protest must be signed by registered voters equal in number to one-fourth of one percent of the votes cast for governor in the last preceding general election in the city, but the number shall not be less than ten persons and the number need not be more than one hundred persons.
2. Upon the filing of any such protest, the county auditor shall immediately prepare a true and complete copy of the written protest, together with the budget to which the objections are made, and shall transmit the same forthwith to the state appeal board, and shall also send a copy of the protest to the council.
3. The state appeal board shall proceed to consider the protest in accordance with the same provisions that protests to budgets of municipalities are considered under chapter 24. The state appeal board shall certify its decision with respect to the protest to the county auditor and to the parties to the appeal as provided by rule, and the decision shall be final.
4. 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 council shall correct its records accordingly, if necessary.
[C39, §390.2, 390.7; C46, 50, 54, §24.26, 24.31; C58, 62, 66, 71, 73, §24.27, 24.32; C75, 77, 79, 81, §384.19; 82 Acts, ch 1079, §7]
2001 Acts, ch 56, §32; 2016 Acts, ch 1011, §121
Referred to in §331.502, 384.16, 384.18
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.20 - Separate accounts.

384.20 Separate accounts.
1. A city shall keep separate accounts corresponding to the programs and items in its adopted or amended budget, as recommended by the committee.
2. A city shall keep accounts which show an accurate and detailed statement of all public funds collected, received, or expended for any city purpose, by any city officer, employee, or other person, and which show the receipt, use, and disposition of all city property. Public moneys may not be expended or encumbered except under an annual or continuing appropriation.
3. “Continuing appropriation” means the unexpended portion of the cost of public improvements, as defined in section 26.2, which cost was adopted through a public hearing pursuant to section 26.12 and was included in an adopted or amended budget of a city. A continuing appropriation does not expire at the conclusion of a fiscal year. A continuing appropriation continues until the public improvement is completed, but expenditures under the continuing appropriation shall not exceed the resources available for paying for the public improvement.
[S13, §741-a, 741-b; C24, 27, 31, 35, 39, §5675, 5676; C46, 50, §363.49, 363.50; C54, 58, 62, 66, 71, 73, §368A.5, 368A.6; C75, 77, 79, 81, §384.20]
96 Acts, ch 1104, §1; 2006 Acts, ch 1017, §36, 42, 43; 2007 Acts, ch 144, §15
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.21 - Joint investment of funds.

384.21 Joint investment of funds.
A city or a city utility board shall keep all funds invested to the extent practicable and may invest the funds jointly with one or more cities, utility boards, judicial district departments of correctional services, counties, or rural water districts created under chapter 357A pursuant to a joint investment agreement. All investments of funds shall be subject to sections 12B.10 and 12B.10A and other applicable law.
87 Acts, ch 105, §2; 88 Acts, ch 1084, §2; 92 Acts, ch 1156, §15; 95 Acts, ch 77, §6
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.23 - Construction of words “and” and “or”.

384.23 Construction of words “and” and “or”.
As used in subchapters III through V of this chapter, the use of the conjunctive “and” includes the disjunctive “or” and the use of the disjunctive “or” includes the conjunctive “and”, unless the context clearly indicates otherwise.
[C75, 77, 79, 81, §384.23]
2007 Acts, ch 144, §16; 2018 Acts, ch 1041, §127
Referred to in §357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.27 - Sale of bonds.

384.27 Sale of bonds.
1. A city may sell general obligation bonds at public or private sale in the manner prescribed by chapter 75.
2. General obligation funding or refunding bonds issued for the purposes specified in section 384.24, subsection 3, paragraph “f”, may be exchanged for the evidences of the legal indebtedness being funded or refunded, or such funding or refunding bonds may be sold in the manner prescribed by chapter 75 and the proceeds applied to the payment of such indebtedness. Funding or refunding bonds may bear interest at the same rate as, or at a higher or lower rate or rates of interest than the indebtedness being funded or refunded.
[C97, §910; C24, 27, 31, 35, 39, §6258, 6259; C46, 50, 54, 58, 62, 66, §408.7, 408.8; C71, 73, §378A.11, 408.7, 408.8; C75, 77, 79, 81, §384.27]
Referred to in §37.6, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.28 - Categories for general obligation bonds.

384.28 Categories for general obligation bonds.
1. A city may issue general obligation bonds pursuant to a resolution adopted at a regular or special meeting by a majority of the total number of members to which the council is entitled. Each paragraph of section 384.24, subsections 3 and 4, describes a separate category. Separate categories of essential corporate purposes and of general corporate purposes may be incorporated in a single notice of intention to institute proceedings for the issuance of bonds, or separate categories may be incorporated in separate notices, and after an opportunity has been provided for filing objections, or after a favorable election has been held, if required, the council may include in a single resolution and sell as a single issue of bonds, any number or combination of essential corporate purposes or general corporate purposes. If an essential corporate purpose is combined with a general corporate purpose in a single notice of intention to institute proceedings to issue bonds, then the entire issue is subject to the referendum requirement provided in section 384.26.
2. Definitions of city enterprises, essential corporate purposes, and general corporate purposes are not mutually exclusive and shall be liberally construed. The detailing of examples is not intended to modify or restrict the meaning of general words used. If a project or activity may be reasonably construed to be included in more than one classification, the council may elect at any time between the classifications and the procedures respectively applicable to each classification.
[C75, 77, 79, 81, §384.28]
83 Acts, ch 90, §22; 2019 Acts, ch 24, §104
Referred to in §37.6, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.29 - Form of bonds.

384.29 Form of bonds.
As provided by resolution of the council, general obligation bonds may:
1. Bear dates.
2. Bear interest at rates not exceeding the limitations imposed by chapter 75.
3. Mature in one or more installments.
4. Be in either coupon or registered form.
5. Carry registration and conversion privileges.
6. Be payable as to principal and interest at times and places.
7. Be subject to terms of redemption prior to maturity with or without premium.
8. Be in one or more denominations.
9. Be designated with a brief reference to purpose, or if issued for a combination of purposes, be designated “corporate purpose bond”.
10. Contain other provisions not in conflict with the laws of the state of Iowa.
[C97, §908; C24, 27, 31, 35, 39, §6255; C46, 50, 54, 58, 62, 66, 71, 73, §408.4; C75, 77, 79, 81, §384.29]
Referred to in §37.6, 357E.11A, 386.11, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.30 - Execution.

384.30 Execution.
General obligation bonds must be executed by the mayor and city clerk. If coupons are attached to the bonds, they must be executed with the original or facsimile signature of the clerk. A general obligation bond is valid and binding if it bears the signatures of the officers in office on the date of the execution of the bonds, notwithstanding that any or all such persons whose signatures appear thereon have ceased to be such officers prior to the delivery thereof.
[C97, §907; C24, 27, 31, 35, 39, §6254; C46, 50, 54, 58, 62, 66, 71, 73, §408.3; C75, 77, 79, 81, §384.30]
Referred to in §37.6, 357E.11A, 386.11, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.31 - Negotiable.

384.31 Negotiable.
General obligation bonds issued pursuant to this subchapter are negotiable instruments.
[C75, 77, 79, 81, §384.31]
2017 Acts, ch 29, §107; 2018 Acts, ch 1041, §127
Referred to in §37.6, 357E.11A, 386.11, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.32 - Tax to pay.

384.32 Tax to pay.
Taxes for the payment of general obligation bonds must be levied in accordance with chapter 76, and the bonds are payable from the levy of unlimited ad valorem taxes on all the taxable property within the city through its debt service fund authorized by section 384.4.
[C97, §852 – 855, 912; S13, §741-w2, 758-b, 849-j, 850-c, -e, -f, 912-a, 1056-a43, -a63, -a64, -a65; SS15, §840-g, -p, 997-c; C24, 27, 31, §5793 – 5795, 5800 – 5804, 5878 – 5881, 5902, 6103, 6261 – 6263, 6265, 6594, 6595, 6608, 6746; C35, §5793 – 5795, 5800 – 5804, 5878 – 5881, 5902, 6103, 6261 – 6263, 6265, 6578-b1, 6594, 6595, 6608, 6746; C39, §5793 – 5795, 5800 – 5804, 5878 – 5881, 5902, 6103, 6261 – 6263, 6265, 6578.1, 6594, 6595, 6608, 6746; C46, 50, §370.7 – 370.9, 370.15 – 370.19, 381.5 – 381.8, 384.3, 395.25, 408.10 – 408.14, 408.16, 416.104, 416.122, 416.123, 416.138, 420.57; C54, 58, §368.16, 368.29, 368.32, 370.7, 381.7, 384.3, 390.14, 395.25, 404.18, 408.17; C62, 66, §368.16, 368.29, 368.32, 370.7, 381.7, 384.3, 390.13, 395.25, 404.19, 408.17; C71, 73, §368.16, 368.29, 368.32, 370.7, 378A.11, 381.7, 384.3, 390.13, 395.25, 404.19, 408.17; C75, 77, 79, 81, §384.32]
Referred to in §37.6, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.33 - Action.

384.33 Action.
No action may be brought which questions the legality of general obligation bonds or the power of the city to issue the bonds or the effectiveness of any proceedings relating to the authorization and issuance of the bonds from and after sixty days from the time the bonds are ordered issued by the city.
[C71, 73, §378A.13; C75, 77, 79, 81, §384.33]
Referred to in §37.6, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.34 - Local budget law.

384.34 Local budget law.
The provisions of subchapter II of this chapter do not apply to any bonds issued pursuant to this subchapter.
[C75, 77, 79, 81, §384.34]
2018 Acts, ch 1041, §127
Referred to in §37.6, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.35 - Rule of construction.

384.35 Rule of construction.
The enumeration in this subchapter of specified powers and functions is not a limitation of the powers of cities, but the provisions of this subchapter and the procedures prescribed for exercising the powers and functions enumerated in this subchapter shall control and govern in the event of any conflict with the provisions of any other section, division, or chapter of the city code or with the provisions of any other law.
[C75, 77, 79, 81, §384.35]
2018 Acts, ch 1041, §127
Referred to in §37.6, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.36 - Prior proceedings.

384.36 Prior proceedings.
Projects and proceedings for the issuance of general obligation bonds commenced before the effective date of the city code may be consummated and completed as required or permitted by any statute or other law amended or repealed by the city code as though the repeal or amendment had not occurred, and the rights, duties, and interests flowing from such projects and proceedings remain valid and enforceable. Without limiting the foregoing, projects commenced prior to the effective date may be financed by the issuance of general obligation bonds under any such amended or repealed law or by the issuance of general obligation bonds under the city code. For the purposes of this section, commencement of a project includes but is not limited to action taken by the council or authorized officer to fix a date for a hearing in connection with any part of the project, and commencement of proceedings for the issuance of general obligation bonds includes but is not limited to action taken by the council to fix a date for either a hearing or a sale in connection with any part of the general obligation bonds, or to order any part thereof to be issued.
[C75, 77, 79, 81, §384.36]
Referred to in §37.6, 357E.11A, 389.4, 390.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.39 - Improvements brought to grade.

384.39 Improvements brought to grade.
Paving, curbing, guttering, or sidewalks may not be constructed unless the improvement, when completed, will be to grade.
[C73, §466; C97, §779, 792; S13, §779, 792; SS15, §840-q; C24, 27, 31, 35, 39, §5962, 5976; C46, §389.31, 391.3; C50, §389.31, 391.3, 391A.2; C54, 58, 62, 66, 71, 73, §389.31, 391.3, 391A.3; C75, 77, 79, 81, §384.39]
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.40 - Underground improvements.

384.40 Underground improvements.
A city may include underground gas, water, heating, sewer, or electrical connections to the street or property line for private property as a part of the public improvement, or a city may order the property owner to make, repair, or relocate such connections by publication of a notice once each week for two consecutive weeks in the manner provided by section 362.3, and if the order is not complied with at the end of thirty days after the date of the first publication, the city may cause the work to be done and assess the cost against the property served by the connection.
[C97, §779, 809; S13, §779, 792-f; C24, 27, 31, 35, 39, §5981; C46, §391.8; C50, §391.8, 391A.16; C54, 58, 62, 66, 71, 73, §391.8, 391A.4; C75, 77, 79, 81, §384.40]
Referred to in §357E.11A, 384.55
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.41 - Petition by property owners.

384.41 Petition by property owners.
1. Property owners may initiate a plan for a public improvement to be paid for in whole or in part by special assessments, by written contract to be approved by the city and signed by all of the owners of record of all property affected by the proposed assessment. If all owners of record of all the property to be affected by the public improvement petition the council, said owners may, in their petition, waive notice to property owners by publication and mailing, as provided in section 384.50, and the council may proceed to adopt a preliminary resolution, a plat, schedule and estimate, and resolution of necessity, and order preparation of detailed plans and specifications. Special assessments initiated without notice under this section are liens upon the property to be affected by the assessment, to the same extent as provided in section 384.65, subsection 5, except that they shall be subordinate to any perfected lien unless the holder of such perfected lien consents in writing to the initiation of the public improvement.
2. A petition may be filed subsequent to the initiation by the council of a plan for a public improvement, and if the petition is received prior to advertising for bids, the public improvement petitioned for may be added by amendment to the resolution of necessity. If the petition is received subsequent to advertising for bids and prior to the completion of the work under contract, the council may, in its discretion, approve the petition and contract with the contractor at a cost not to exceed the unit prices bid at public letting for the construction of the public improvements petitioned for by property owners.
3. This section does not limit the power of a city to initiate a public improvement project on its own motion.
4. Owners of commercial or industrial property may initiate a plan, under subsection 1 or 2, for the purchase of a traffic-control device, fixture, connection, or facility to be paid for in whole or in part by special assessments provided that the proposed assessments shall be made only against the commercial or industrial property owned by the petitioners.
[C31, 35, §6610-c7; C39, §6610.13; C46, 50, 54, 58, 62, 66, 71, 73, §417.7; C75, 77, 79, 81, §384.41]
92 Acts, ch 1176, §2
Referred to in §357E.11A, 384.38
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.42 - Procedure on public improvement.

384.42 Procedure on public improvement.
To construct or repair a public improvement to be paid for in whole or in part by special assessments, the council shall proceed as follows:
1. Arrange for engineering services to prepare the plats, schedules, estimates of cost, plans, and specifications and to supervise construction of the proposed improvement.
2. Adopt a preliminary resolution by the vote of a majority of all the members of the council. The preliminary resolution shall contain the following:
a. A description of the types or alternate types of improvement proposed.
b. The beginning and terminal points or general location of the proposed improvement.
c. An order to the engineer to prepare preliminary plans and specifications, estimated total cost of the work, and a plat and schedule, and to file them with the clerk.
d. A general description of the property or a designation of the lots which the council believes will be specially benefited by the improvement.
3. The preliminary resolution may also contain the following:
a. A statement of the proportion of the total cost which the council proposes to assess against specially benefited property.
b. A short and convenient designation for the public improvement by which it may be referred to in all subsequent proceedings.
4. A preliminary resolution may include more than one improvement or class of improvement.
5. A single improvement may be in more than one locality or street, and that portion of the street which has been improved by any railway, or which the city may require the railway to improve under franchise or contract, may be excluded.
[C50, §391A.4; C54, 58, 62, 66, 71, 73, §391A.5; C75, 77, 79, 81, §384.42]
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.43 - Preliminary plans.

384.43 Preliminary plans.
Preliminary plans and specifications must only be in sufficient detail to advise any person interested of the general nature, character, and type of the improvement.
[C54, 58, 62, 66, 71, 73, §391A.6; C75, 77, 79, 81, §384.43]
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.44 - Estimated cost.

384.44 Estimated cost.
The estimated total cost of any public improvement constructed under this subchapter must include all of the items of cost listed in section 384.37, subsection 26, which the council proposes to include as a part of the cost of the public improvement, and may include an item to be known as the default fund amounting to not more than ten percent of the portion of the total cost of the improvement which the council proposes to assess against specially benefited property.
[C50, §391A.25; C54, 58, 62, 66, 71, 73, §391A.7; C75, 77, 79, 81, §384.44]
2017 Acts, ch 29, §108; 2018 Acts, ch 1041, §127
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.45 - Plats.

384.45 Plats.
The plat as prepared and filed by the engineer must show the following information:
1. The boundaries of the district containing the lots proposed to be assessed.
2. The location of each lot under separate ownership within the district, including the property of all railways and utilities subject to assessment.
3. The location of the improvement within the district, together with the terminal points of all major parts proposed to be assessed.
4. The type and general details of the improvement.
[C97, §965; S13, §849-b, 965; SS15, §840-k; C24, 27, 31, 35, 39, §5993, 6081, 6913; C46, §391.20, 395.3, 420.265; C50, §391.20, 391A.5, 395.3, 420.265; C54, 58, 62, §391.20, 391A.8, 395.3, 420.265; C66, 71, 73, §390A.9, 391.20, 391A.8, 395.3, 420.265; C75, 77, 79, 81, §384.45]
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.46 - Lot valuations.

384.46 Lot valuations.
Upon completion of the plat, the council shall determine the valuation of each lot within the proposed assessment district and shall report the valuations to the engineer, who shall show such valuations on the schedule before it is filed with the clerk. A valuation must be the present fair market value of the property with the proposed public improvement completed. As an aid in determining valuations, the council may appoint a committee of three persons skilled in the knowledge of real estate values within the city to appraise the present fair market value of each lot within a district and to file a written report of its appraisals with the council.
[C31, 35, §6610-c4; C39, §6610.08; C46, 50, §417.4; C54, 58, 62, 66, 71, 73, §391A.9, 417.4; C75, 77, 79, 81, §384.46]
Referred to in §357E.11A, 358C.17
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.47 - Schedule.

384.47 Schedule.
The schedule, as prepared by the engineer, must show the following information for each lot within the district:
1. A description and parcel number of each lot and the name of the property owner.
2. The valuation of each lot as determined by the council.
3. The total amount proposed to be assessed to each lot, including the assessment for the default fund, if any.
4. The proportion of the estimated total cost of the public improvement which is allocated to each lot.
5. The amount of deficiency, if any, between the amount proposed to be assessed and the proportion of the estimated total cost of the public improvement allocated to each lot. The amount of deficiency shall be shown as a conditional deficiency assessment as authorized by sections 384.60, 384.62 and 384.63.
[C97, §965; S13, §849-b, 965; SS15, §751, 840-k; C24, 27, 31, 35, 39, §5993, 6081, 6913; C46, §391.20, 395.3, 420.265; C50, §391.20, 391A.6, 395.3, 420.265; C54, 58, 62, §391.20, 391A.10, 395.3, 420.265; C66, 71, 73, §390A.9, 391.20, 391A.10, 395.3, 420.265; C75, 77, 79, 81, §384.47]
98 Acts, ch 1107, §11
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.48 - Adoption of plat.

384.48 Adoption of plat.
When the plat, schedule, and estimate of cost have been filed, the council may, before adopting a proposed resolution of necessity, cause the estimate, valuation, or assessment of any lot or the boundaries of the district as reported by the engineer to be amended, and may adopt the plat, schedule, and estimate as amended or as filed.
[C50, §391A.8; C54, 58, 62, 66, 71, 73, §391A.11; C75, 77, 79, 81, §384.48]
Referred to in §357E.11A, 384.54
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.49 - Resolution of necessity.

384.49 Resolution of necessity.
If, upon adoption of the plat, schedule, and estimate, the council determines to proceed with all or any part of the public improvement, it shall cause a proposed resolution of necessity to be prepared and introduced.
1. The resolution of necessity must include all of the following:
a. A brief description of the proposed public improvement.
b. A statement that there is on file in the office of the clerk an estimated total cost of the work, and a preliminary plat and schedule showing the amount proposed to be assessed to each lot for the improvement.
c. The date, time, and place the council will hear property owners subject to the assessment and interested parties for or against the improvement, its cost, the assessment, or the boundaries of the district.
2. A resolution of necessity may include:
a. Any number of streets or sewer lines for improvement.
b. All improvements which are included in the preliminary resolution.
c. A provision that unless a property owner files objections with the clerk at the time of hearing on the resolution of necessity, the property owner is deemed to have waived all objections pertaining to the regularity of the proceeding and the legality of using the special assessment procedure.
3. a. To replace curbing and gutters in cities with a population of less than ten thousand, the council may adopt a preliminary resolution as provided in subsection 1. The description of the curbing and gutters to be replaced shall be prepared under the council’s supervision. The council may, by resolution, provide for the computation of the assessments on the basis of the original assessment or of the lineal footage of the curbing and gutters to be replaced. Public improvements initiated under this subsection shall in all other respects comply with this subchapter.
b. For purposes of this subsection, “replace” means to substitute new curb and gutter at the same location where old curb and gutter is located and being reconstructed due to deterioration or destruction. “Replace” does not include the reconstruction of curb and gutter to change the grade or reconstruction required because of a street widening project.
[C73, §465, 466; C97, §791, 810; S13, §849-c; SS15, §751, 810, 840-j, 840-m; C24, §5942, 5991, 5992; C27, §5942-b2, 5991, 5992, 5995, 6082; C31, 35, §5942-b2, 5991, 5992, 5995, 6082, 6610-c17; C39, §5942.2, 5991, 5992, 5995, 6082, 6610.16; C46, §389.6, 391.18, 391.19, 391.22, 395.4, 417.17; C50, §389.6, 391.18, 391.19, 391.22, 391A.9, 395.4, 417.17; C54, 58, 62, §389.6, 391.18, 391.19, 391.22, 391A.12, 395.4, 417.17; C66, 71, 73, §389.6, 390A.7, 390A.8, 390A.11, 391.18, 391.19, 391.22, 391A.12, 395.4, 417.17; C75, 77, 79, 81, §384.49; 82 Acts, ch 1087, §1]
2018 Acts, ch 1041, §127
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.50 - Notice of hearing.

384.50 Notice of hearing.
1. The clerk shall publish notice of the date, time, and place of the hearing once each week for two consecutive weeks in the manner provided by section 362.3, the first publication of which shall be not less than ten days before the date of the hearing.
2. The notice must be in substantially the following form:
NOTICE TO PROPERTY OWNERS
Notice is given that there is now on file for public inspection in the office of the clerk of ...................., Iowa, a proposed resolution of necessity, an estimate of cost, and a plat and schedule showing the amounts proposed to be assessed against each lot and the valuation of each lot within a district approved by the council of ...................., Iowa, for a .................... improvement of the type(s) and in the location(s) as follows:
The council will meet at ........ o’clock ........m., on .................... (date), at the ...................., at which time the owners of property subject to assessment for the proposed improvement or any other person having an interest in the matter may appear and be heard for or against the making of the improvement, the boundaries of the district, the cost, the assessment against any lot, or the final adoption of a resolution of necessity. A property owner will be deemed to have waived all objections unless at the time of hearing the property owner has filed objections with the clerk.
....................................
Clerk
3. Not less than fifteen days before the hearing, the clerk shall send a copy of the notice by mail to each property owner whose property is subject to assessment for the improvement at the address as shown by the records of the county auditor. If a property is shown to be in the name of more than one owner at the same mailing address, a single notice may be mailed addressed to all owners at that address. Failure to receive a mailed notice is not a defense to the special assessment.
[C97, §810, 823, 824, 965, 971; S13, §823, 840-a, 849-c, 965, 971; SS15, §810, 840-l, -r; C24, 27, §5997, 6026, 6029, 6083, 6092, 6901, 6914; C31, 35, §5997, 6026, 6029, 6083, 6092, 6610-c9, 6610-c10, 6901, 6914; C39, §5997, 6026, 6029, 6083, 6092, 6610.21, 6610.22, 6901, 6914; C46, §391.24, 391.53, 391.56, 395.5, 395.14, 417.9, 417.10, 420.253, 420.266; C50, §391.24, 391.53, 391.56, 391A.10, 395.5, 395.14, 417.9, 417.10, 420.253, 420.266; C54, 58, 62, §391.24, 391.53, 391.56, 391A.13, 395.5, 395.14, 417.9, 417.10, 420.253, 420.266; C66, 71, 73, §390A.13, 390A.27, 390A.29, 391.24, 391.53, 391.56, 391A.13, 395.5, 395.14, 417.9, 417.10, 420.253, 420.266; C75, 77, 79, 81, §384.50]
86 Acts, ch 1241, §9; 2000 Acts, ch 1058, §62; 2010 Acts, ch 1061, §155
Referred to in §357E.11A, 384.38, 384.41, 384.55, 384.56
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.52 - Detailed plans and specifications.

384.52 Detailed plans and specifications.
After adopting a resolution of necessity, the council may, by resolution, order the engineer to prepare and file with the clerk detailed plans and specifications, and order the engineer and city attorney, or any attorney designated by the council, to prepare and file with the clerk a notice to bidders and form of contract.
[C97, §965; S13, §965; C24, 27, 31, 35, 39, §6915; C46, §420.267; C50, §391A.12, 420.267; C54, 58, 62, 66, 71, 73, §391A.15, 420.267; C75, 77, 79, 81, §384.52]
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.53 - Procedures to let contract.

384.53 Procedures to let contract.
Contract letting procedures shall be as provided in chapter 26. The council may award any number of contracts for construction of any public improvement.
[C97, §791, 812; S13, §840-a; C24, 27, 31, 35, 39, §6001; C46, 50, 54, 58, 62, 66, 71, 73, §391.28; C75, 77, 79, 81, §384.53]
2007 Acts, ch 144, §18
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.55 - Notice of paving to water board.

384.55 Notice of paving to water board.
In cities having a water utility under the management of a board of trustees and in which water connections are not installed by the trustees at public expense, the council shall notify the board at the time of the adoption of a preliminary resolution, of any proposed street paving projects. The board shall report to the council the number of connections from water mains in streets to the curb lines of the proposed improvement necessary to serve private property dependent upon those particular mains for water supply, and the numbers of the lots to be served by the connections, and the names of the owners. Notice must be given to property owners, at the same time and in the same manner as the notice provided in section 384.50, to install the necessary connections within thirty days after hearing. For the purposes of the hearing, property owners who are notified to install water connections, but whose property is not within the proposed assessment district, may appear as interested parties. If upon hearing, the council determines to proceed with the improvement, and any property owner fails to make connections as required, the board of waterworks trustees shall cause them to be made and certify the cost to the council to be assessed against the property and collected in the same manner as provided in section 384.40 for other underground connections.
[C97, §809; S13, §779, 792-f; C24, 27, 31, 35, 39, §5892, 5893; C46, §391.9, 391.10; C50, §391.9, 391.10, 391A.17; C54, 58, 62, 66, 71, 73, §391.9, 391.10, 391A.20; C75, 77, 79, 81, §384.55]
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.56 - State lands.

384.56 State lands.
1. Cities may assess the cost of a public improvement which extends through, abuts upon, or is adjacent to lands owned by the state, and payment for the assessable portion of the cost of the improvement through or along the lands as provided shall be subject to authorization by the executive council and payable in the manner provided in section 307.45 for property owned by the state and not under the jurisdiction and control of the state department of transportation.
2. When a state park or institutional road abutting on or adjacent to state lands on one side of the road is improved by paving, the state shall pay one-half the total assessed cost of the portion of the improvement abutting, or adjacent to state lands, lots, or portions thereof, but for any other type of improvement so constructed and located, the state shall pay, as provided in section 307.45, the portion of the cost which would be assessable against state lands if they were privately owned.
3. When any portion of the cost of a public improvement is to be paid by the state under this section, the clerk shall, at the time of publication of the notice required by section 384.50, mail a copy of the notice to the secretary of the executive council.
4. Cities in which state buildings are located shall permit sewers for such buildings to be constructed through or under the streets of the city, and connections to be made to the sewer system of the city under the same regulations as for sewer connections to private property.
5. Subsections 1 and 3 of this section do not apply to lands under the jurisdiction and control of the department of transportation.
[C97, §794; C24, 27, 31, 35, 39, §5988; C46, §391.15; C50, §391.15, 391A.18; C54, 58, 62, §391.15, 391A.21; C66, 71, 73, §390A.22, 391.15, 391A.21; C75, 77, 79, 81, §384.56]
86 Acts, ch 1241, §11; 2011 Acts, ch 131, §34, 158
Referred to in §357E.11A
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 384 - CITY FINANCE › Section 384.57 - Monthly payments.

384.57 Monthly payments.
The city may contract to pay not to exceed ninety-five percent of the engineer’s estimated value of the acceptable work completed during the month to the contractor at the end of each month. Payment may be made in warrants drawn on any funds from which payment for the work may be made. If such funds are depleted, anticipatory warrants may be issued bearing a rate of interest not exceeding that permitted by chapter 74A, which do not constitute a violation of section 384.10, even if the collection of taxes or special assessments or income from the sale of bonds applicable to the public improvement is after the end of the fiscal year in which the warrants are issued. If the city arranges for the private sale of anticipatory warrants, they may be sold and the proceeds used to pay the contractor. Anticipatory warrants may also be used to pay other persons furnishing services constituting a part of the cost of the public improvement. The provisions of this section and section 384.58 shall not apply if the city has entered into a contract with the federal government or accepted a federal grant which is governed by federal laws or rules that are contrary to this section and section 384.58.
[C50, §391A.19; C54, 58, 62, 66, 71, 73, §391A.22; C75, 77, 79, 81, §384.57; 81 Acts, ch 127, §1]
Referred to in §357E.11A, 384.58