298A.4 Physical plant and equipment levy fund.
The physical plant and equipment levy fund is a capital project fund. A physical plant and equipment levy fund must be established in any school corporation which levies the tax authorized, whether regular or voter-approved, under section 298.2.
94 Acts, ch 1029, §4; 2013 Acts, ch 88, §30
Structure Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE
Section 298A.1 - Effective date.
Section 298A.2 - General fund — flexibility account.
Section 298A.3 - District management levy fund.
Section 298A.4 - Physical plant and equipment levy fund.
Section 298A.5 - Schoolhouse tax levy fund.
Section 298A.6 - Public education and recreation levy fund.
Section 298A.7 - Library levy fund.
Section 298A.8 - Student activity fund.
Section 298A.9 - Capital project funds.
Section 298A.10 - Debt service fund.
Section 298A.11 - School nutrition fund.
Section 298A.12 - Child care fund.
Section 298A.13 - Trust, permanent, or custodial funds.