9-21 TAX LEVIES AND APPROPRIATIONS
TAX LEVIES AND APPROPRIATIONS
Fiscal year of municipalities.
Annual appropriation ordinance--Time of introduction--Contents--Enterprise and trust and agency funds.
Appropriations limited to municipal powers.
Appropriations for support of Civil Air Patrol.
Classification of expenditures in annual appropriation ordinance.
Line item for contingencies--Maximum amount--Transfer to other
Supplemental appropriation ordinance for indispensable functions or
discharge of municipal duties.
Additional appropriations prohibited--Bond authorization as appropriation.
Expenditures limited to appropriated amounts.
State, county and federal grants expended without provision in
Restoration of funds on reimbursement from other subdivisions,
departments, or insurance.
Contracts prohibited unless covered by appropriation or bonds.
Long-term contracts authorized for utility services and improvement of
irrigable lands--Appropriation required--Referendum.
Authorization of depreciation reserve within proprietary fund.
Purposes of depreciation or capital replacement reserves.
Capital outlay accumulations authorized for municipalities--Purposes
Vote required for capital outlay accumulation--Time of expenditure--Reversion of unused funds.
9-21-14.3 to 9-21-14.5. Repealed.
Replacement or repair required by unanticipated event--Borrowing and
addition to tax levy.
Surplus funds used for replacement or repair required by unanticipated
Casualty reserve fund authorized--Limitation on amount and use of fund--Interest.
Judgment against municipality--Borrowing--Maximum tax levy to pay
Contracts exceeding maximum tax levy as misdemeanor--Personal liability
of authorizing officer.
Municipality authorized to enter lease-purchase agreement to lease real or
Annual tax levy included in appropriation ordinance--Apportionment
among funds, bond interest, and debt service funds.
Certification of annual tax levy to county auditor.
Warrants limited by tax levy--Violation as misdemeanor--Removal of
offender from office.
Maximum obligations under appropriation.
Proration of expenditures under appropriation for more than one year.
Highway taxes paid to municipal treasurer quarterly--Purposes for which
Encumbrance of unexpended appropriations for obligations incurred but not
Diversion of money belonging to funds prohibited.
Contingency amount included in general fund appropriation--Transfers
from other funds--Maximum contingency fund balance.
Transfer of surplus funds--Restrictions.
Transfer of bond redemption funds allowed if certain amount is retained.
Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds.
Transfer by county of funds received on behalf of municipality--Statement
by county auditor of source and amount of funds.
Transfer by county auditor of funds received on behalf of municipality--Interest charged for failure to distribute--Statement of source and amount
Capital replacement reserve fund authorized.
Internal service fund for equipment purchases authorized--Equipment