Iowa Code
Chapter 298 - SCHOOL TAXES AND BONDS
Section 298.19 - Levy.

298.19 Levy.
The board of supervisors of the county to which the certificate is addressed within the contemplation of section 298.18 shall levy the necessary tax to raise the amount estimated, or so much thereof as may be lawful and within the limitation of said section which levy shall be made as other taxes for school purposes.
[S13, §2813-a; C24, 27, 31, 35, 39, §4404; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.19]