Iowa Code > Chapter 300 – Educational and Recreational Tax
Current as of: 2024 | Check for updates
|
Other versions
| § 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:a. See Iowa Code 261B.2
- year: means twelve consecutive months. See Iowa Code 4.1