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Iowa Code § 300.3

Discontinuance of levy

Iowa · Iowa Code Chapter 300 — Educational and Recreational Tax · Status: effective

Taxation
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Iowa Code § 300.3, Discontinuance of levy, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2238964
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Once approved at an election, the authority of the board to levy and collect the tax under section 300.2 shall continue until the board votes to rescind the levy and collection of the tax or the voters of the school district by majority vote order the discontinuance of the levy and collection of the tax. The tax shall be discontinued in the manner provided in this section or in the manner provided for imposition of the tax in section 300.2.