Text: H08684 Text: H08686 Text: H08600 - H08699 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend the amendment, H-8616, to Senate File 2366,
1 2 as amended, passed, and reprinted by the Senate, as
1 3 follows:
1 4 #1. Page 15, by inserting after line 1 the
1 5 following:
1 6 "Sec. . NEW SECTION. 257.51 SMALLER CLASS
1 7 SIZE INFRASTRUCTURE PROGRAM.
1 8 1. A smaller class size infrastructure program
1 9 that provides additional funding for school districts
1 10 is established. A board of directors that wishes to
1 11 consider participating in the smaller class size
1 12 infrastructure program shall hold a public hearing on
1 13 the question of participation. The board shall set
1 14 forth its proposal, including the method that will be
1 15 used to fund the program, in a resolution and shall
1 16 publish the notice of the time and place of a public
1 17 hearing on the resolution. Notice of the time and
1 18 place of the public hearing shall be published not
1 19 less than ten nor more than twenty days before the
1 20 public hearing in a newspaper which is a newspaper of
1 21 general circulation in the school district. At the
1 22 hearing, or no later than thirty days after the date
1 23 of the hearing, the board shall take action to adopt a
1 24 resolution to participate in the smaller class size
1 25 infrastructure program for a period not exceeding five
1 26 years or to direct the county commissioner of
1 27 elections to submit the question of participation in
1 28 the program for a period not exceeding ten years to
1 29 the registered voters of the school district at the
1 30 next regular school election or at a special election.
1 31 If the board submits the question at an election and a
1 32 majority of those voting on the question favors
1 33 participation in the program, the board shall adopt a
1 34 resolution to participate and certify the results of
1 35 the election to the department of management.
1 36 2. If the board does not provide for an election
1 37 and adopts a resolution to participate in the smaller
1 38 class size infrastructure program, the district shall
1 39 participate in the smaller class size infrastructure
1 40 program unless within twenty-eight days following the
1 41 action of the board, the secretary of the board
1 42 receives a petition containing the required number of
1 43 signatures, asking that an election be called to
1 44 approve or disapprove the action of the board in
1 45 adopting the smaller class size infrastructure
1 46 program. The petition must be signed by eligible
1 47 electors equal in number to not less than one hundred
1 48 or thirty percent of the number of voters at the last
1 49 preceding regular school election, whichever is
1 50 greater. The board shall either rescind its action or
2 1 direct the county commissioner of elections to submit
2 2 the question to the registered voters of the school
2 3 district at the next following regular school election
2 4 or a special election. If a majority of those voting
2 5 on the question at the election favors disapproval of
2 6 the action of the board, the district shall not
2 7 participate in the smaller class size infrastructure
2 8 program. If a majority of those voting on the
2 9 question favors approval of the action, the board
2 10 shall certify the results of the election to the
2 11 department of management and the district shall
2 12 participate in the program.
2 13 At the expiration of the twenty-eight day period,
2 14 if no petition is filed, the board shall certify its
2 15 action to the department of management and the
2 16 district shall participate in the program.
2 17 3. Participation in a smaller class size
2 18 infrastructure program is not affected by a change in
2 19 the boundaries of the school district, except as
2 20 otherwise provided in this section. If each school
2 21 district involved in a school reorganization under
2 22 chapter 275 has approved a smaller class size
2 23 infrastructure program, and if the voters have not
2 24 voted upon the question of participation in the
2 25 program in the reorganized district, the smaller class
2 26 size infrastructure program shall be in effect for the
2 27 reorganized district that has been approved for the
2 28 least amount and the shortest time in any of the
2 29 districts.
2 30 Sec. . NEW SECTION. 257.52 SMALLER CLASS SIZE
2 31 INFRASTRUCTURE FUNDING.
2 32 1. The additional funding for the smaller class
2 33 size infrastructure program for a budget year is
2 34 limited to an amount not exceeding ten percent of the
2 35 total of regular program district cost for the budget
2 36 year and moneys received under section 257.14 as a
2 37 budget adjustment for the budget year. Moneys
2 38 received by a district for the smaller class size
2 39 infrastructure program are miscellaneous income and
2 40 may be used for any general fund purpose. However,
2 41 moneys received by a district for the smaller class
2 42 size infrastructure program shall be expended solely
2 43 for smaller class size infrastructure needs.
2 44 2. Certification of a board's intent to
2 45 participate for a budget year, the method of funding,
2 46 and the amount to be raised shall be made to the
2 47 department of management not later than April 15 of
2 48 the base year. Funding for the smaller class size
2 49 infrastructure program shall be obtained from smaller
2 50 class size infrastructure state aid and from local
3 1 funding using either a smaller class size
3 2 infrastructure income surtax or a combination of a
3 3 smaller class size infrastructure property tax and a
3 4 smaller class size infrastructure income surtax as
3 5 determined by the board of directors.
3 6 3. The smaller class size infrastructure income
3 7 surtax shall fund at least sixty percent of the local
3 8 funding costs of the program. Subject to the
3 9 limitation specified in section 298.14, for each
3 10 budget year the board shall determine the percent of
3 11 income surtax that will be imposed, expressed as full
3 12 percentage points, not to exceed twenty percent.
3 13 4. For purposes of sections 257.51 through 257.60,
3 14 "smaller class size infrastructure", means those
3 15 activities for which a school district is authorized
3 16 to contract indebtedness and issue general obligation
3 17 bonds under section 296.1, except those activities
3 18 related to a teacher's or superintendent's home or
3 19 homes. The activities include the construction,
3 20 reconstruction, repair, purchasing, or remodeling of
3 21 schoolhouses, and the procurement of schoolhouse
3 22 construction sites and the making of site
3 23 improvements. Additionally, "school infrastructure"
3 24 includes the payment or retirement of outstanding
3 25 bonds previously issued for school infrastructure
3 26 purposes as described in this subsection, and the
3 27 maintenance of schoolhouses and school district
3 28 property.
3 29 Sec. . NEW SECTION. 257.53 SMALLER CLASS SIZE
3 30 INFRASTRUCTURE STATE AID APPROPRIATION.
3 31 1. In order to determine the amount of smaller
3 32 class size infrastructure state aid and the amount of
3 33 local funding for the smaller class size
3 34 infrastructure program for a district, the department
3 35 of management shall divide the total assessed
3 36 valuation in the state by the total budget enrollment
3 37 for the budget year in the state to determine a state
3 38 assessed valuation per pupil and shall divide the
3 39 assessed valuation in each district by the district's
3 40 budget enrollment for the budget year to determine the
3 41 district assessed valuation per pupil. The department
3 42 of management shall multiply the ratio of the state's
3 43 valuation per pupil to the district's valuation per
3 44 pupil by twenty-five hundredths and subtract that
3 45 result from one to determine the portion of the
3 46 smaller class size infrastructure program budget that
3 47 is local funding. The remaining portion of the budget
3 48 shall be funded by smaller class size infrastructure
3 49 state aid.
3 50 2. There is appropriated for each fiscal year from
4 1 the rebuild Iowa infrastructure fund to the department
4 2 of education, the sum of twenty million dollars to pay
4 3 smaller class size infrastructure state aid as
4 4 determined under subsection 1.
4 5 3. If the amount appropriated under subsection 2
4 6 is insufficient to pay the amount of smaller class
4 7 size infrastructure state aid determined under
4 8 subsection 1, the department of education shall
4 9 prorate the amount of the smaller class size
4 10 infrastructure state aid provided to each district.
4 11 4. Smaller class size infrastructure state aid
4 12 shall be paid at the same time and in the same manner
4 13 as foundation aid is paid under section 257.16.
4 14 Sec. . NEW SECTION. 257.54 COMPUTATION OF
4 15 SMALLER CLASS SIZE INFRASTRUCTURE AMOUNT.
4 16 1. The department of management shall establish
4 17 the amount of smaller class size infrastructure
4 18 property tax to be levied and the amount of smaller
4 19 class size infrastructure income surtax to be imposed
4 20 by a district in accordance with the decision of the
4 21 board under section 257.52 for each school year for
4 22 which the smaller class size infrastructure program is
4 23 authorized. The department of management shall
4 24 determine these amounts based upon the most recent
4 25 figures available for the district's valuation of
4 26 taxable property, individual state income tax paid,
4 27 and budget enrollment in the district, and shall
4 28 certify to the district's county auditor the amount of
4 29 smaller class size infrastructure property tax if a
4 30 smaller class size infrastructure property tax is to
4 31 be imposed, and to the director of revenue and finance
4 32 the amount of smaller class size infrastructure income
4 33 surtax to be imposed.
4 34 2. The smaller class size infrastructure income
4 35 surtax shall be imposed on the state individual income
4 36 tax for the calendar year during which the school's
4 37 budget year begins, or for a taxpayer's fiscal year
4 38 ending during the second half of that calendar year
4 39 and after the date the board adopts a resolution to
4 40 participate in the program or the first half of the
4 41 succeeding calendar year, and shall be imposed on all
4 42 individuals residing in the school district on the
4 43 last day of the applicable tax year. As used in this
4 44 section, "state individual income tax" means the taxes
4 45 computed under section 422.5, less the credits allowed
4 46 in sections 422.11A, 422.11B, 422.12, and 422.12B.
4 47 Sec. . NEW SECTION. 257.55 STATUTES
4 48 APPLICABLE.
4 49 The director of revenue and finance shall
4 50 administer the smaller class size infrastructure
5 1 income surtax imposed under this chapter, and sections
5 2 422.20, 422.22 to 422.31, 422.68, and 422.72 to 422.75
5 3 shall apply with respect to administration of the
5 4 smaller class size infrastructure income surtax.
5 5 Sec. . NEW SECTION. 257.56 FORM AND TIME OF
5 6 RETURN.
5 7 The smaller class size infrastructure income surtax
5 8 shall be made a part of the Iowa individual income tax
5 9 return subject to the conditions and restrictions set
5 10 forth in section 422.21.
5 11 Sec. . NEW SECTION. 257.57 DEPOSIT OF SMALLER
5 12 CLASS SIZE INFRASTRUCTURE INCOME SURTAX.
5 13 1. The director of revenue and finance shall
5 14 deposit all moneys received as smaller class size
5 15 infrastructure income surtax to the credit of each
5 16 district from which the moneys are received, in the
5 17 school district income surtax fund which is
5 18 established in section 298.14.
5 19 2. The director of revenue and finance shall
5 20 deposit smaller class size infrastructure income
5 21 surtax moneys received on or before November 1 of the
5 22 year following the close of the school budget year for
5 23 which the surtax is imposed to the credit of each
5 24 district from which the moneys are received in the
5 25 school district income surtax fund.
5 26 3. Smaller class size infrastructure income surtax
5 27 moneys received or refunded after November 1 of the
5 28 year following the close of the school budget year for
5 29 which the surtax is imposed shall be deposited in or
5 30 withdrawn from the general fund of the state and shall
5 31 be considered part of the cost of administering the
5 32 smaller class size infrastructure income surtax.
5 33 Sec. . NEW SECTION. 257.58 SMALLER CLASS SIZE
5 34 INFRASTRUCTURE INCOME SURTAX CERTIFICATION.
5 35 On or before October 20 each year, the director of
5 36 revenue and finance shall make an accounting of the
5 37 smaller class size infrastructure income surtax
5 38 collected under this chapter applicable to tax returns
5 39 for the last preceding calendar year, or for a
5 40 taxpayer's fiscal year ending during the second half
5 41 of that calendar year and after the date the board
5 42 adopts a resolution to participate in the program, or
5 43 the first half of the succeeding calendar year, from
5 44 taxpayers in each school district in the state which
5 45 has approved the smaller class size infrastructure
5 46 program, and shall certify to the department of
5 47 management and the department of education the amount
5 48 of total smaller class size infrastructure income
5 49 surtax credited from the taxpayers of each school
5 50 district.
6 1 Sec. . NEW SECTION. 257.59 SMALLER CLASS SIZE
6 2 INFRASTRUCTURE INCOME SURTAX DISTRIBUTION.
6 3 The director of revenue and finance shall draw
6 4 warrants in payment of the amount of smaller class
6 5 size infrastructure surtax in the manner provided in
6 6 section 298.14.
6 7 Sec. . NEW SECTION. 257.60 CONTINUATION OF
6 8 SMALLER CLASS SIZE INFRASTRUCTURE PROGRAM.
6 9 1. At the expiration of the period for which the
6 10 smaller class size infrastructure program was adopted,
6 11 the program may be extended for a period of not
6 12 exceeding five or ten years in the manner provided in
6 13 section 257.51.
6 14 2. If the voters do not approve adoption of the
6 15 smaller class size infrastructure program, the board
6 16 shall wait at least one hundred twenty days following
6 17 the election before taking action to adopt the program
6 18 or resubmit the proposition."
6 19 #2. By renumbering as necessary.
6 20
6 21
6 22
6 23 WARNSTADT of Woodbury
6 24
6 25
6 26
6 27 BRAND of Tama
6 28
6 29
6 30
6 31 BUKTA of Clinton
6 32
6 33
6 34
6 35 COHOON of Des Moines
6 36
6 37
6 38
6 39 FALCK of Fayette
6 40
6 41
6 42
6 43 FOEGE of Linn
6 44
6 45
6 46
6 47 KINZER of Scott
6 48
6 49
6 50
7 1 MASCHER of Johnson
7 2
7 3
7 4
7 5 THOMAS of Clayton
7 6
7 7
7 8
7 9 WISE of Lee
7 10 SF 2366.549 77
7 11 kh/jw/28
Text: H08684 Text: H08686 Text: H08600 - H08699 Text: H Index Bills and Amendments: General Index Bill History: General Index
© 1998 Cornell College and League of Women Voters of Iowa
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