Local Budget Appeals

Appeals of local government budgets are handled by the State Appeal Board. Persons affected by the proposed budget, expenditure or tax levy, or by any item thereof, may appeal the budget by filing a petition and appeal with the county auditor of the county in which the local government is located. That petition is forwarded to the State Appeal Board and a hearing is scheduled in the local area. It is intended that the conduct of hearings and appeals shall be simple and informal, subject only to rules prescribed by the State Appeal Board. The State Appeal Board may designate deputies to attend the local hearing. This page provides past budget appeal decisions.