The voters may approve a Public Education and Recreation Levy (PERL) for an amount up to 13.5 cents per thousand dollars of assessed valuation. Once voted, the PERL continues to be authorized until voters rescind. Revenues from the PERL, also called Playground Levy, are used to establish and maintain public recreation places and playgrounds in the public school buildings and grounds of the district. The PERL revenues are also used to provide public educational and recreational activities within the district boundaries and for community education as defined in Code. Iowa Code chapters 300 and 276.
For specific appropriate and inappropriate uses of PERL funds and revenue sources, refer to Iowa Administrative Code chapter 281--98 and the Iowa Uniform Administrative Procedures Manual, chapter 9.