Section 298.18 – Bond tax — election — leasing buildings.
298.18 Bond tax — election — leasing buildings. 1. a. The board of each school corporation shall, when estimating and certifying the amount of money required for general purposes, estimate and certify to the board of supervisors of the proper county for the debt service fund the amount required to pay interest due or that […]
Section 298.18A – Levy adjustment.
298.18A Levy adjustment. If, in the opinion of the board of a school corporation, after having originally estimated and certified the amount required to pay interest and principal due upon bonded indebtedness incurred before July 1, 1995, an adjustment in the amount certified in excess of that previously levied by the resolution authorizing issuance of […]
Section 298.2 – Imposition of physical plant and equipment levy.
298.2 Imposition of physical plant and equipment levy. 1. a. A physical plant and equipment levy of not exceeding one dollar and sixty-seven cents per thousand dollars of assessed valuation in the district is established except as otherwise provided in this subsection. The physical plant and equipment levy consists of the regular physical plant and […]
Section 298.3 – Revenues from the levies.
298.3 Revenues from the levies. 1. The revenue from the regular and voter-approved physical plant and equipment levies shall be placed in the physical plant and equipment levy fund and expended only for the following purposes: a. The purchase and improvement of grounds. For the purpose of this paragraph: (1) “Purchase of grounds” includes the […]
Section 298.4 – District management levy.
298.4 District management levy. 1. The board of directors of a school district may certify for levy by April 15 of a school year, a tax on all taxable property in the school district for a district management levy. The revenue from the tax levied in this section shall be placed in the district management […]
Section 298.5 – Taxes estimated.
298.5 Taxes estimated. School corporations containing territory in adjoining counties may vote and estimate all taxes for school purposes in dollars and cents per thousand dollars of assessed value. [C97, §2806; S13, §2806; C24, 27, 31, 35, 39, §4389; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.5]
Section 298.6 – Public disclosure of outstanding levies.
298.6 Public disclosure of outstanding levies. The board of directors of a school district shall, prior to certifying any levy by board approval, or submitting a levy for voter approval, facilitate public access to a complete listing of all outstanding levies within the school district by rate, amount, duration, and the applicable maximum levy limitations. […]
Section 298.7 – Contract for use of library — tax levy.
298.7 Contract for use of library — tax levy. 1. The board of directors of a school corporation in which there is no free public library may contract with a free public library for the free use of the library by the residents of the school district, and pay the library the amount agreed upon […]
Section 298.8 – Levy by board of supervisors.
298.8 Levy by board of supervisors. The board of supervisors shall at the time of levying taxes for county purposes levy the taxes necessary to raise the various funds authorized by law and certified to it by law, but if the amount certified for any such fund is in excess of the amount authorized by […]
Section 298.9 – Special levies.
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, […]