Section 701.107.17. Discretionary application of local option tax revenues.

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¹ 701—107.17 (422B,422E) Discretionary application of local option tax revenues. Effective July 1, 2001, the governing authority of the local option jurisdiction or school board has the discretion to determine whether revenues received from local option tax are to be applied to bond obligations as provided in Iowa Code section 76.4 as amended by 2001 Iowa Acts, House File 739.
This rule is intended to implement Iowa Code section 76.4 as amended by 2001 Iowa Acts, House File 739.
1 Rule number corrected IAC Supplement 2/20/02.

                    
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