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the survival guide for iowa school administrators Boxes, design only
SCHOOL FINANCE
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Public Education and Recreation Levy (PERL)
(Iowa Code, Chap. 276; Chap. 300)
Descretionary Funding Sources

School districts may adopt the Public Education and Recreation Levy by determining the amount of tax, which may not exceed 13 1/2 cents per $1,000 taxable assessed valuation and having approval by the voters of the school district by a majority of said resolution. This levy continues until the school board or voters discontinue it.

Uses for the PERL funds are to establish and maintain for children and adult's public education places and playgrounds and the necessary accommodations for recreational places and playgrounds in public buildings and grounds of the district. These funds may also be used to provide supervision and instruction necessary to carry on public education and recreational activities in parks, buildings and grounds located within the district.


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