The special library levy (also called the 27 cent levy) is a potential source of additional funding for public libraries allowed by the Code of Iowa, 384.12 (20). The Code allows cities to levy an additional tax of up to $0.27 per $1,000 assessed property valuation for support of a public library. There is a petition and referendum required to pass the levy.
The Oct-Dec 2010 issue of Footnotes (below) included a front page article about the special library levy.