298.9 Special levies.
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 specified in section 39.2, subsection 4, paragraph “c”, and certified to the board of supervisors after the regular levy is made, the board shall at its next regular meeting levy the tax and cause 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.
[C97, §2807; SS15, §1303; C24, 27, 31, 35, 39, §4394; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.9]
89 Acts, ch 135, §110; 95 Acts, ch 67, §23; 96 Acts, ch 1215, §54; 2008 Acts, ch 1115, §49, 71; 2009 Acts, ch 57, §81, 97
Structure Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 298 - SCHOOL TAXES AND BONDS
Section 298.2 - Imposition of physical plant and equipment levy.
Section 298.3 - Revenues from the levies.
Section 298.4 - District management levy.
Section 298.5 - Taxes estimated.
Section 298.6 - Public disclosure of outstanding levies.
Section 298.7 - Contract for use of library — tax levy.
Section 298.8 - Levy by board of supervisors.
Section 298.9 - Special levies.
Section 298.10 - Levy for cash reserve.
Section 298.11 - Apportionment of school funds.
Section 298.13 - Direct deposit of tax revenue.
Section 298.14 - School district income surtaxes.
Section 298.15 - Payment of judgment.
Section 298.16 - Judgment tax.
Section 298.18 - Bond tax — election — leasing buildings.
Section 298.18A - Levy adjustment.
Section 298.20 - Funding or refunding bonds.
Section 298.21 - School bonds.
Section 298.22 - Form — rate of interest — where registered.