Iowa Code Title VIII. Transportation [Chs. 306-330B] § 310.20. Supervisors resolution to state treasurer

Any county may, in any year, by resolution of its board of supervisors, make available for improvement or construction of farm-to-market roads within the county any portion of its allotment of road use tax funds. Upon certification of such a resolution, the state treasurer shall place in the county's allotment of the farm-to-market road fund the amount authorized by such resolution.