Real property of the school district shall be inventoried annually under the supervision of the board secretary and business manager. It shall be the responsibility of the board secretary and business manager to ensure accurate records for the school district's real property.
Items valued at $1000 or more shall be properly tagged.
Legal Reference: Iowa Code §§ 279.8; 291.6 (2007).
Cross Reference: 901 Public Examination of School District Records