§ 300.1 Public recreation
§ 300.2 Tax levy
§ 300.3 Discontinuance of levy
§ 300.4 Community education

Terms Used In Iowa Code > Chapter 300 - Educational and Recreational Tax

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • School: means an agency of the state or political subdivision of the state, individual, partnership, company, firm, society, trust, association, corporation, or any combination which meets any of the following criteria:
  • year: means twelve consecutive months. See Iowa Code 4.1