Iowa Code 24.32 – Decision certified
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Terms Used In Iowa Code 24.32
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- certifying board: shall mean any public body which has the power or duty to certify any tax to be levied or sum of money to be collected by taxation. See Iowa Code 24.2
- levying board: shall mean board of supervisors of the county and any other public body or corporation that has the power to levy a tax. See Iowa Code 24.2
- Rule: includes "regulation". See Iowa Code 4.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
- state board: shall mean the state appeal board as created by section 24. See Iowa Code 24.2
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.