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City of Pierson — Ordinance No. 169

City of Pierson
Below is a SUMMARY of  ORDINANCE NO. 169.  The Ordinance in its entirety can be read at city hall or by requesting a copy from the city clerk at 712-375-5015


Be It Enacted by the City Council of the City of Pierson, Iowa:

SECTION 1.  SECTION MODIFIED.  Section 7.05 of the Code of Ordinances of the City of Pierson, Iowa, is repealed and the following adopted in lieu thereof: 7.05    OPERATING BUDGET PREPARATION.  The annual operating budget of the City shall be prepared in accordance with the following:

Resolution Establishing Maximum Property Tax Dollars.  The Council shall adopt a resolution establishing the total maximum property tax dollars that may be certified for levy that includes taxes for City government purposes under Code of Iowa Section 384.1, for the City’s trust and agency fund under Code of Iowa Section 384.6, Subsection 1, for the City’s emergency fund under Code of Iowa Section 384.8, and for the levies authorized under Code of Iowa Section 384.12, Subsections 8, 10, 11, 12, 13, 17, and 21, but excluding additions approved at election under Code of Iowa Section 384.12, Subsection 19.
(Code of Iowa, Sec. 384.15A)

The Council shall set a time and place for a public hearing on the resolution before the date for adoption of the resolution and shall publish notice of the hearing not less than 10 nor more than 20 days prior to the hearing in a newspaper published at least once weekly and having general circulation in the City.

At the public hearing, the Council shall receive oral or written objections from any resident or property owner of the City.  After all objections have been received and considered, the Council may decrease, but not increase, the proposed maximum property tax dollar amount for inclusion in the resolution and shall adopt the resolution and file the resolution with the County Auditor as required under Code of Iowa Section 384.16, Subsection 3.

If the sum of the maximum property tax dollars for the budget year specified in the resolution under the levies specified in this subsection exceeds 102 percent of the sum of the current fiscal year’s actual property taxes certified for levy under the levies specified in this subsection, the Council shall be required to adopt the resolution by a two-thirds majority of the membership of the Council.

If the City has an internet site, in addition to filing the resolution with the Auditor under Code of Iowa Section 384.16, Subsection 3, the adopted resolution shall be posted and clearly identified on the City’s internet site for public viewing within 10 days of approval by the Council.  The posted resolution for a budget year shall continue to be accessible for public viewing on the internet site along with resolutions posted for all subsequent budget years.

Council Review.  The Council shall review the proposed budget and may make any adjustments it deems appropriate in the budget before accepting such proposal for publication, hearing, and final adoption.

Adoption and Certification.  After the hearing, the Council shall adopt, by resolution, a budget for at least the next fiscal year and the Clerk shall certify the necessary tax levy for the next fiscal year to the County Auditor and the County Board of

Supervisors.  The tax levy certified may be less than, but not more than, the amount estimated in the proposed budget submitted at the final hearing or the applicable amount specified in the resolution adopted under Subsection 4 of this section.  Two copies each of the detailed budget as adopted and of the tax certificate must be transmitted to the County Auditor.
(Code of Iowa, Sec. 384.16[5])

Passed by the Council on the 16th day of December, 2019, and approved this 16th day of December, 2019

Signed:  Doyle Struve, Mayor

Jeanette Beekman, City Clerk

First Reading:  Nov. 18, 2019
Second Reading: Dec. 16th 2019
Third Reading:  Waived

Published in The Record
Thursday, December 26, 2019

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