Iowa Code § 461.38

Lake restoration account — allocations
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1. A lake restoration account is created in the trust fund. Seven percent of the moneys credited to the trust fund shall be allocated to the account. 2. The department of natural resources shall use moneys in the account to support public lake restoration initiatives as follows: a. An initiative shall account for a lake’s recreational, environmental, aesthetic, ecological, and social value. It must improve water quality. b. The department’s decision to prioritize an initiative may be based on the department’s lake restoration plan and report as provided in section 456A.33B.

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