The several tax rates and levies of a municipality that are determined and certified in the manner provided in sections 24.1 through 24.19, except such tax rates and levies as are authorized by a vote of the people, shall stand as the tax rates and levies of said municipality for the ensuing fiscal year for the purposes set out in the budget.
Iowa Code § 24.20
2008 Acts, ch 1031, § 18; 2009 Acts, ch 133, § 9