298A.4 - PHYSICAL PLANT AND EQUIPMENT LEVY FUND. - Iowa Statutes

298A.4 PHYSICAL PLANT AND EQUIPMENT LEVY FUND. The physical plant and equipment levy fund is a special revenue 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.          Section History: Recent Form 94 Acts, ch 1029, §4