House Journal: Page 1188: Monday, April 12, 1999

24     Sec. 2.  Section 257.3, subsection 1, unnumbered

25   paragraph 1, Code 1999, is amended to read as follows:
26     AMOUNT OF TAX. Except as provided in subsections 
2
27   and 3, a A school district shall cause to be levied
28   each year, for the school general fund, a foundation
29   property tax equal to five dollars and forty fifty
30   cents per thousand dollars of assessed valuation on
31   all taxable property in the district.  The county
32   auditor shall spread the foundation levy over all
33   taxable property in the district.
34     Sec. 3.  Section 257.3, subsections 2 and 3, Code
35   1999, are amended by striking the subsections.
36     Sec. 4.  Section 257.3, subsection 4, Code 1999, is
37   amended to read as follows:
38     4.  RAILWAY CORPORATIONS.  For purposes of section
39   257.1, the "amount per pupil of foundation property
40   tax" does not include the tax levied under subsection
41   1, 2, or 3 on the property of a railway corporation,
42   or on its trustee if the corporation has been declared
43   bankrupt or is in bankruptcy proceedings.
44     Sec. 5. NEW SECTION.  257.14A  ON-TIME FUNDING FOR
45   SPECIAL EDUCATION.
46     Commencing with the budget year beginning July 1,
47   1999, if a school district's additional enrollment
48   because of special education determined by the
49   district on December 1 in the budget year is greater
50   than its additional enrollment because of special
Page 2  
 1   education determined by the district on December 1 in
 2   the base year, the school district is entitled to on-
 3   time funding from the state in an amount equal to its
 4   district cost per pupil for the budget year multiplied
 5   by the district's increase in additional enrollment
 6   because of special education.  The additional funding
 7   shall be miscellaneous income.
 8     For the purpose of this section, a school
 9   district's additional enrollment because of special
10   education is determined by multiplying the weighting
11   for each category of child under section 256B.9 times
12   the number of children in each category totaled for
13   all categories minus the total number of children in
14   all categories.
15     If a district receives additional funding under
16   this section for a budget year, the department of
17   management shall determine the amount of the
18   additional funding which would have been generated by
19   local property tax revenues in proportion to the
20   amount of funding actually received pursuant to this
21   section, if the additional enrollment because of
22   special education in the budget year had been used for

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