Discussion and Review of Tiffin Municipal Code Revisions – Preparation for Setting the Public Hearing — Tiffin City Code - DRAFT

CHAPTER 7 FISCAL MANAGEMENT statement containing all of the required information as provided under Section 24.2(2)(B)(1-10) of the Code of Iowa. C. The Department of Management shall prescribe the form for the report required under Paragraph A, the statements to be mailed under Paragraph B, and the public hearing notice required under Paragraph D. D. The Council shall set a time and place for a public hearing on the City’s proposed property tax amount for the budget year and the City’s information included in the statements under Paragraph B. The proposed property tax hearing shall be set on a date on or after March 20 of the budget year immediately preceding the budget year for which the tax is being proposed. At the hearing, the Council shall receive oral or written testimony from any resident or property owner of the City. This public hearing shall be separate from any other meeting of the Council, including any other meeting or public hearing relating to the City’s budget, and other business of the City that is not related to the proposed property tax amounts and the information in the statements shall not be conducted at the public hearing. After all testimony has been received and considered, the governing body may decrease, but not increase, the proposed property tax amount to be included in the City’s budget. (1) Notice of the public hearing shall be published not less than four or more than 20 days in a newspaper published at least once weekly and having general circulation in the City. However, if the City has a population of 200 or less, publication may be made by posting in three public places in the City. (Code of Iowa, Sec, 24.2A(4)(b)(2)) (2) Notice of the hearing shall also be posted and clearly identified on the City’s internet site for public viewing beginning on the date of the newspaper publication and shall be maintained on the City’s internet site with all such prior year notices. (3) Additionally, if the City maintains a social media account on one or more social media applications, the public hearing notice or an electronic link to the public hearing notice shall be posted on each such account on a date no later than the date of publication of the notice. (4) Failure of a newspaper to publish a required notice under this paragraph shall not be considered a failure of a political subdivision to provide required notice under this paragraph if all of the following conditions are met: a. Notice of the public hearing was provided to each property owner and each taxpayer within the political subdivision in statements required under Section 24.2A(2)(b) of the Code of Iowa. b. The political subdivision can demonstrate to the county auditor that the political subdivision provided sufficient time for the newspaper to publish the notice. CODE OF ORDINANCES, TIFFIN, IOWA - 51 -