Iowa Code
Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE
Section 298A.6 - Public education and recreation levy fund.

298A.6 Public education and recreation levy fund.
The public education and recreation levy fund is a special revenue fund. A public education and recreation levy fund must be established in any school corporation which levies the tax authorized under section 300.2 or which receives revenue from a chapter 28E agreement authorized under section 300.1.
94 Acts, ch 1029, §6