Iowa Code § 331.477

Current debt authorized
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A debt payable from resources which will have accrued in a fund by the end of the fiscal year in which the debt is incurred may be authorized only by resolution of the board. The debt may take the form of: 1. Anticipatory warrants subject to chapter 74. 2. Loans from other county funds. 3. Other formal short-term debt instruments or obligations.

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