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298.10 Levy for cash reserve.

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 in order to raise an amount for a necessary cash reserve for a school district's general fund. The amount raised for a necessary cash reserve does not increase a school district's authorized expenditures as defined in section 257.7.

Section History: Early form

[81 Acts, ch 94, § 1, 18; 82 Acts, ch 1128, § 1, 5]

Section History: Recent form

89 Acts, ch 135, §111; 93 Acts, ch 1, §12

Internal References

Referred to in § 257.31

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Last update: Mon Jan 27 16:05:08 CST 1997
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