Local Budget Appeals overviewLocal budgets (county, city, and school districts) must be certified to the county auditor by March 15 (April 15 for school districts) by the chairperson of the certifying or levying board. The auditor should keep a copy and send a copy to the state appeal board.
State Appeal BoardThis board, consisting of the state treasurer, auditor, and department of management director, hears all budget appeals. Two members of the board represent quorum to conduct business. The board can appoint a deputy to conduct the hearing and provide recommendations to the board.
Budget AppealsBudget appeals must be filed with the auditor by March 25 (or April 25 for school districts). If the budget is late and must be certified after the respective deadline, the petitioners will have 10 calendar days from the date of certification in which to file an appeal. Petitioners are not required to have attended and objected to the budget during the public hearing at which it was considered in order to file an appeal. The written appeal should include:
1. Name of the local government budget being appealed
2. Statutory authority for appeal (IA Code Chap 384-cities, Chap 24- other local government)
3. Decision being protested, summarizing key objections and basic reasons for such objections. This general statement may be expanded at the formal hearing with oral testimony, written briefs, exhibits, and/or other ...