Iowa Const. art. IX, 1st div., § 10
The board shall have no power to levy taxes, or make appropriations of money. Their contingent expenses shall be provided for by the general assembly.*
*This provision appears to have been superseded or may be obsolete, see this codified Iowa Constitution, Art. IX, 1st Education, §15; the board of education was abolished in 1864 by 1864 Acts, ch 52, §1
Statutory provisions, see Iowa Code chapters 256 and 262