- 11.6.3 states “Upon receipt of an application requesting an audit by one hundred or more taxpayers, or if there are fewer than six hundred sixty-seven taxpayers in the township or city, then by fifteen percent of the taxpayers, the township or city shall forward a copy of the application to the auditor of state for a determination of whether the auditor of state will require an audit or examination.”
- Taxpayers is not defined by the Code. Because of the difficulty on getting data and verifying the number of taxpayers, the Office of Auditor of State uses the total population as of the last census. This provides a conservative approach as the population may be less than the number of taxpayers.
Based on the above the following is the process for calculating the number of required signatures.
- If the City or Township’s population exceeds 667, the petitioners are required to obtain a minimum of 100 signatures. (Iowa Code 11.6.3)
- If the City or Township’s is less than 667, the petitioners are required to obtain signatures equaling 15% of the population based on the most recent census. (Iowa Code 11.6.3)
- For items A or B, because there is the possibility signatures may be removed (either by request of the individual or as the result of a protest by the entity), the petitioners should obtain more signatures than the minimum required if possible.