Iowa Code § 298.8

Levy by board of supervisors
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The board of supervisors shall at the time of levying taxes for county purposes levy the taxes necessary to raise the various funds authorized by law and certified to itby law, but if the amount certified for any such fund isin excess of the amount authorized by law, it shall levy only so much thereof as is authorized by law. [R60, §2059; C73, §1779, 1780; C97, §2807; SS15, §1303; C24, 27, 31, 35, 39, §4393; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.8]

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