Article 30 - LEVIES
- Section 3001 - Appropriation - Defined
- Section 3002 - Financial statement - Estimated needs - Publication - Filing
- Section 3003 - [Effective Until 11/1/2024] Revenue from nonrecurrent sources not to be included in political subdivisions estimate of probable income - Exceptions - Exclusion from minimum program income of school districts - Federal funds
- Section 3003 - [Effective 11/1/2024] Revenue from nonrecurrent sources not to be included in political subdivisions estimate of probable income - Exceptions - Exclusion from minimum program income of school districts - Federal funds
- Section 3004 - Officers to report earnings, cost of maintenance and estimate of needs
- Section 3005 - [Repealed]
- Section 3005.1 - County excise boards - Membership - Unlawful acts - Compensation - Penalties
- Section 3006 - Meetings of county excise board - Organization - Powers and duties
- Section 3007 - Order of proceedings of county excise board
- Section 3008 - Attendance and opinion of district attorney - Further detail as to items - Restrictions - Assistance
- Section 3009 - Sinking fund - Building fund and General fund requirements - Special Budget Accounts - Departmentalization and itemization
- Section 3010 - Items of appropriation - Meaning of terms
- Section 3011 - Departments operated within general fund - Special budget and cash accounts - Items of appropriation
- Section 3012 - Public hearings before excise boards
- Section 3013 - Notice of hearing - Continuing hearings - Calling officials for examination
- Section 3014 - Tax levies - Duties of county excise board - Duties of county assessor - Changes and corrections - Delivery to county treasurer
- Section 3015 - Apportionment of millage
- Section 3016 - Appropriation when estimate not submitted
- Section 3017 - Computation of appropriations - Procedure
- Section 3018 - Cash fund balance - Transfer - "Cash fund balance" defined
- Section 3019 - Certifying appropriation - Accounts - Warrants - Certificates of indebtedness
- Section 3020 - Temporary appropriations
- Section 3021 - Supplemental and additional appropriations
- Section 3022 - Municipal budgets and levies - Filing - Notice
- Section 3023 - Examination of budgets and levies by taxpayers - Filing protests
- Section 3024 - Court of Tax Review
- Section 3025 - Powers and duties of Court - Continuances
- Section 3026 - Decision - Correction of appropriations and tax roll - Representation of counties - Pleading
- Section 3027 - Appeals - Finality of unappealed decision
- Section 3028 - Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing
- Section 3029 - Mandate from Supreme Court - Correction of appropriation
- Section 3030 - Effect of protest - Refund of excess taxes
- Section 3031 - Payment and collection of taxes not affected
- Section 3032 - Warrants and debts prohibited during protest period - Exceptions
- Section 3033 - County clerk to furnish budget forms
- Section 3034 - Rainy day and capital reserve funds - Counties with excise board
- Section 3034.1 - Rainy day fund
- Section 3034.2 - Capital reserve fund