{"data":{"id":"us-ia/iowa-code-298a.4","jurisdiction":"us-ia","citation":"Iowa Code § 298A.4","heading":"Physical plant and equipment levy fund.","body":"The physical plant and equipment levy fund is a capital project 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.","path":["Title VII - EDUCATION, HISTORY, AND CULTURE (Ch. 256 - 305B)","Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/298A.4.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:08Z","sha256":"fe7f943c1e0bb384339da58138de0f9da7b136efcee7cbc5d56ff29307daa01b","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-298a.3","next":"us-ia/iowa-code-298a.5"},"notice":"GroundRules: Original legal text. Not legal advice."}