The certifying board or the levying board, as the case may be, shall meet at the time and place designated in the notice published under section 24.9. At the meeting, any person who would be subject to the tax levy shall be heard in favor of or against the budget estimates and proposed levy or any part thereof.
Iowa Code § 24.11
2022 Acts, ch 1021, § 15
Referred to in §24.20, 37.9