McGIVERIN, Justice.
The resolution of this appeal depends on the harmonization of the Iowa Administrative Procedure Act (IAPA), Iowa Code ch. 17A (1981), and the Local Budget Law, Iowa Code ch. 24 (1981). This appeal is the latest skirmish over the Polk County budget for the 1981-82 fiscal year.
On March 16, 1981, the Polk County board of supervisors certified to the county auditor a $61,000,000 budget for fiscal 1981-82. The budget was comprised of 43 funds...
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