[lemma=□] □ □
[lemma=authorize] □ □
[lemma=by] □ □
During the amnesty period authorized by the 78th Legislature , businesses owing delinquent taxes had an opportunity to pay their tax debt without facing penalties and interest normally assessed against delinquent taxpayers . " A test frequently used to determine whether conflict in terms exists is whether the ordinance permits or licenses that which the statute forbids or prohibits that which the statute authorizes ; if so , there is conflict , but where both an ordinance and the statute are prohibitory and the only difference is that the ordinance goes further in its prohibition but not counter to the prohibition in the statute , and the city does not attempt to authorize by the ordinance that which the legislature has forbidden , or forbid that which the legislature has expressly authorized , there is no conflict . The opinion held that the Comptroller must deduct from the market value of property taxable by the school district the value subject to a tax increment financing agreement authorized by the Urban Renewal Law . Graduate degree programs were initiated at UNI in 1951 when the university was authorized by the Board of Regents , State of Iowa to offer a program of graduate work leading to the Master of Arts in Education ( M.A.E . The Division of Licensing has hired four of the five new positions that were authorized by the Indiana State Department of Personnel in September 2000 . The demonstration project authority would still be available to test any other variations from title 5 that are not specifically authorized by the bill .