Iowa Code
Chapter 298 - SCHOOL TAXES AND BONDS
Section 298.21 - School bonds.

298.21 School bonds.
The board of directors of any school corporation when authorized by the voters at an election held on a date specified in section 39.2, subsection 4, paragraph “c”, may issue the negotiable, interest-bearing school bonds of the corporation for borrowing money for any or all of the following purposes:
1. To acquire sites for school purposes.
2. To erect, complete, or improve buildings authorized for school purposes.
3. To acquire equipment for schools, sites, and buildings.
[S13, §2812-d; C24, 27, 31, 35, 39, §4406; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.21]
2008 Acts, ch 1115, §52, 71
Vote required to authorize bonds, §75.1