The Lakewood Benefited Recreational Lake District (LBRLD or Lake Rec) was established in 1988 as a Warren county taxing entity for the Lakewood community  for the purpose of collecting certain tax revenues  received from Lakewood residents for acquisition, construction, reconstruction, enlargement, improvement, equipping, maintenance, and operation of the recreational facilities for the residents of Lakewood.  It was resolved that the LBRLD (or Lake Rec) was necessary for the health, comfort, convenience, or welfare of the residents of Lakewood.

LAKEWOOD BENEFITED RECREATIONAL LAKE DISTRICT  (LBRLD or Lake Rec) ORGANIZATIONAL DOCUMENT 1988

IA CODE 357E for Recreational Lake Districts

There are three elected Trustees which comprise the board of this district. Trustees serve three-year terms and are on your Warren County ballots (even years). This board is responsible for setting the tax mil rate for the LBRLD portion of property taxes. Lake Rec meetings are public, posted meetings; and they meet the THIRD Thursday of each month in the LVA Offices at 5:30 pm.