Iowa § 298.9 Special levies

Iowa Statutes

§ 298.9 — Special levies

Iowa § 298.9

Title VIIEDUCATION, HISTORY, AND CULTURE

Ch. 298SCHOOL TAXES AND BONDS

This text of Iowa § 298.9 (Special levies) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 298.9 (2026).

Text

If the voter-approved physical plant and equipment levy, consisting solely of a physical
plant and equipment property tax levy, is approved by the voters at an election held on a date
specifiedinsection39.2, subsection4, paragraph“c”, andcertifiedtotheboardofsupervisors
aftertheregularlevyismade,theboardshallatitsnextregularmeetinglevythetaxandcause
it to be entered upon the tax list to be collected as other school taxes. If the certification is
filed prior to May 1, the annual levy shall begin with the tax levy of the year of filing. If the
certification is filed after May 1 in a year, the levy shall begin with the levy of the fiscal year
succeeding the year of the filing of the certification.

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If the voter-approved physical plant and equipment levy, consisting solely of a physical
plant and equipment property tax levy, is approved by the voters at an election held on a date
specifiedinsection39.2, subsection4, paragraph“c”, andcertifiedtotheboardofsupervisors
aftertheregularlevyismade,theboardshallatitsnextregularmeetinglevythetaxandcause
it to be entered upon the tax list to be collected as other school taxes. If the certification is
filed prior to May 1, the annual levy shall begin with the tax levy of the year of filing. If the
certification is filed after May 1 in a year, the levy shall begin with the levy of the fiscal year
succeeding the year of the filing of the certification.