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.
[81 Acts, ch 94, § 1, 18; 82 Acts, ch 1128, § 1, 5]
89 Acts, ch 135, §111; 93 Acts, ch 1, §12
Referred to in § 257.31
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