ARC 0394D

ARC 0394D

CITY FINANCE COMMITTEE[545]

Adopted and Filed

Rulemaking related to tax rate suspension appeal

    The City Finance Committee hereby rescinds Chapter 6, “Declaratory Orders”; adopts a new Chapter 6, “Tax Rate Suspension Appeal”; and rescinds Chapter 10, “Tax Rate Suspension Appeal,”  Iowa Administrative Code.

Legal Authority for Rulemaking

    This rulemaking is adopted under the authority provided in Iowa Code section 24.30.

State or Federal Law Implemented

    This rulemaking implements, in whole or in part, Iowa Code section 24.48.

Purpose and Summary

    This rulemaking seeks to rescind Chapter 10 and repromulgate a revised version of the chapter as Chapter 6. The rulemaking simplifies the chapter and relies on defined terms used throughout the Committee’s rulemakings published herein (IAB 06/24/26) for consistency and ease of reading. The revisions also comply with Executive Order 10 by removing all restrictive words and phrases.

Public Comment and Changes to Rulemaking

    Notice of Intended Action for this rulemaking was published in the Iowa Administrative Bulletin on November 12, 2025, as ARC 9687C. A public hearing was held on the following date(s):

     ?   December 2, 2025

     ?   December 5, 2025

    No one attended the public hearings. No public comments were received. No changes from the Notice have been made.

Adoption of Rulemaking

    This rulemaking was adopted by the Committee on December 17, 2025.

Fiscal Impact

     This rulemaking has no fiscal impact to the State of Iowa.

Jobs Impact

    After analysis and review of this rulemaking, no impact on jobs has been found.

Waivers

    Any person who believes that the application of the discretionary provisions of this rulemaking would result in hardship or injustice to that person may petition the Department of Management for a waiver of the discretionary provisions, if any.

Review by Administrative Rules Review Committee

    The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rulemaking by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rulemaking at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).

Effective Date

    This rulemaking will become effective on July 29, 2026.

    The following rulemaking action is adopted:

    ITEM 1.  Rescind 545—Chapter 6 and adopt the following new chapter in lieu thereof:

CHAPTER 6

TAX RATE SUSPENSION APPEAL

545—6.1(24) Decision appealed. A city may appeal a tax rate suspension decision by the director of the department to the city finance committee. The appeal is to be submitted in writing no later than February 1 to the committee at the committee’s mailing address.

This rule is intended to implement Iowa Code section 24.48.

    ITEM 2.  Rescind and reserve 545—Chapter 10.

[Filed 5/22/26, effective 7/29/26]

[Published 6/24/26]

EDITOR’S NOTE: For replacement pages for IAC, see IAC Supplement 6/24/26.