Text: HF00662 Text: HF00664 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 296.1, Code 2003, is amended to read as 1 2 follows: 1 3 296.1 INDEBTEDNESS AUTHORIZED. 1 4 Subject to the approval of the votersthereof, school 1 5 districts areherebyauthorized to contract indebtedness and 1 6 to issue general obligation bonds to provide funds to defray 1 7 the cost of purchasing, building, furnishing, reconstructing, 1 8 repairing, improving or remodeling a schoolhouse or 1 9 schoolhouses and additions thereto, gymnasium, stadium, field 1 10 house, school bus garage,teachers' or superintendent's home1 11or homes,and procuring a site or sites therefor, or 1 12 purchasing land to add to a site already owned, or procuring 1 13 and improving a site for an athletic field, or improving a 1 14 site already owned for an athletic field, and for any one or 1 15 more of such purposes. Taxes for the payment ofsaidthe 1 16 bonds shall be levied in accordance with chapter 76, andsaid1 17 the bonds shall mature within a period not exceeding twenty 1 18 years from date of issue, shall bear interest at a rate or 1 19 rates not exceeding that permitted by chapter 74A and shall be 1 20 of such form as the board of directors ofsuchthe school 1 21 district shall by resolution provide, but the aggregate 1 22 indebtedness of any school district shall not exceed five 1 23 percent of the actual value of the taxable property within 1 24saidthe school district, as ascertained by the last preceding 1 25 state and county tax lists. 1 26 Sec. 2. Section 422E.1, subsections 2 and 3, Code 2003, 1 27 are amended to read as follows: 1 28 2. The maximum rate of tax shall be one percent. The tax 1 29 shall be imposed without regard to any other local sales and 1 30 services tax authorized in chapter 422B, and is repealed at 1 31 the expiration of a period of ten years of imposition or a 1 32 shorter period as provided in the ballot proposition. 1 33 However, all local option sales and services taxes for school 1 34 infrastructure purposes are repealed December 31, 2022. 1 35 3. Local sales and services tax moneys received by a 2 1 county for school infrastructure purposes pursuant to this 2 2 chapter shall be utilizedsolelyfor school infrastructure 2 3 needs or property tax relief. For purposes of this chapter, 2 4 "school infrastructure" means those activities for which a 2 5 school district is authorized to contract indebtedness and 2 6 issue general obligation bonds under section 296.1, except 2 7 those activities related to a teacher's or superintendent's 2 8 home or homes. These activities include the construction, 2 9 reconstruction, repair, purchasing, or remodeling of 2 10 schoolhouses, stadiums, gyms, fieldhouses, and bus garages and 2 11 the procurement of schoolhouse construction sites and the 2 12 making of site improvements and those activities for which 2 13 revenues under section 298.3 or 300.2 may be spent. 2 14 Additionally, "school infrastructure" includes the payment or 2 15 retirement of outstanding bonds previously issued for school 2 16 infrastructure purposes as defined in this subsection, and the 2 17 payment or retirement of bonds issued under section 422E.4. 2 18 Sec. 3. Section 422E.2, subsection 3, Code 2003, is 2 19 amended to read as follows: 2 20 3. The county commissioner of elections shall submit the 2 21 question of imposition of a local sales and services tax for 2 22 school infrastructure purposes at a state general election or 2 23 at a special election held at any time other than the time of 2 24 a city regular election. The election shall not be held 2 25 sooner than sixty days after publication of notice of the 2 26 ballot proposition. The ballot proposition shall specify the 2 27 rate of tax, the date the tax will be imposed and repealed, 2 28 and shall contain a statement as to the specific purpose or 2 29 purposes for which the revenues shall be expended. The 2 30 content of the ballot proposition shall be substantially 2 31 similar to the petition of the board of supervisors or motions 2 32 of a school district or school districts requesting the 2 33 election as provided in subsection 2, as applicable, including 2 34 the rate of tax, imposition and repeal date, and the specific 2 35 purpose or purposes for which the revenues will be expended. 3 1 The dates for the imposition and repeal of the tax shall be as 3 2 provided in subsection 1. The rate of tax shall not be more 3 3 than one percentas set by the county board of supervisors. 3 4 The state commissioner of elections shall establish by rule 3 5 the form for the ballot proposition which form shall be 3 6 uniform throughout the state. 3 7 Sec. 4. Section 422E.2, Code 2003, is amended by adding 3 8 the following new subsection: 3 9 NEW SUBSECTION. 3A. a. Each school district located 3 10 within the county may submit a revenue purpose statement to 3 11 the county commissioner of elections no later than sixty days 3 12 prior to the election indicating the specific purpose or 3 13 purposes for which the local sales and services tax for school 3 14 infrastructure revenue and supplemental school infrastructure 3 15 amount revenue will be expended. The revenues received 3 16 pursuant to this chapter shall be expended for the purposes 3 17 indicated in the revenue purpose statement. The revenue 3 18 purpose statement may include information regarding the school 3 19 district's use of the revenues to provide for property tax 3 20 relief or debt reduction. A copy of the revenue purpose 3 21 statement shall be made available for public inspection in 3 22 accordance with chapter 22, shall be posted at the appropriate 3 23 polling places of each school district during the hours that 3 24 the polls are open, and be published in a newspaper of general 3 25 circulation in the school district no sooner than twenty days 3 26 and no later than ten days prior to the election. 3 27 b. If a revenue purpose statement is not submitted sixty 3 28 days prior to the election or revenues remain after fulfilling 3 29 the purpose specified in the revenue purpose statement, the 3 30 revenues shall be used to reduce the following levies in the 3 31 following order: 3 32 (1) Bond levies under sections 298.18 and 298.18A and all 3 33 other debt levies, until the moneys received or the levies are 3 34 reduced to zero. 3 35 (2) The regular physical plant and equipment levy under 4 1 section 298.2, until the moneys received or the levy is 4 2 reduced to zero. 4 3 (3) The voter-approved physical plant and equipment levy 4 4 and income surtax, if any, under section 298.2, until the 4 5 moneys received or the levy and income surtax, if any, is 4 6 reduced to zero. 4 7 (4) The public educational and recreational levy under 4 8 section 300.2, until the moneys received or the levy is 4 9 reduced to zero. 4 10 (5) The schoolhouse tax levy under section 278.1, 4 11 subsection 7, Code 1989, until the moneys received or the levy 4 12 is reduced to zero. 4 13 Any money remaining after the reduction of the levies 4 14 specified in this paragraph "b" may be used for any authorized 4 15 infrastructure purpose of the school district. 4 16 c. Counties holding an election on the local sales and 4 17 services tax for school infrastructure purposes on or after 4 18 April 1, 2003, but before July 1, 2003, which approve the 4 19 imposition of the tax at the election shall expend the 4 20 revenues for any authorized infrastructure purpose of the 4 21 school district. 4 22 Sec. 5. Section 422E.2, subsection 4, Code 2003, is 4 23 amended to read as follows: 4 24 4. a. The tax may be repealed or the rate increased, but 4 25 not above one percent, or decreased, or the use of the 4 26 revenues changed after an election at which a majority of 4 27 those voting on the question of repeal,orrate change, or 4 28 change in use favored the repeal,orrate change, or change in 4 29 use. The election at which the question of repeal,orrate 4 30 change, or change in use is offered shall be called and held 4 31 in the same manner and under the same conditions as provided 4 32 in this section for the election on the imposition of the tax. 4 33 However, an election on the change in use shall only be held 4 34 in the school district where the change in use is proposed to 4 35 occur. The election may be held at any time but not sooner 5 1 than sixty days following publication of the ballot 5 2 proposition. However, the tax shall not be repealed before it 5 3 has been in effect for one year. 5 4 b. Within ten days of the election at which a majority of 5 5 those voting on the question favors the imposition, repeal, or 5 6 change in the rate of the tax, the county auditor shall give 5 7 written notice of the result of the election by sending a copy 5 8 of the abstract of the votes from the favorable election to 5 9 the director of revenue and finance. Election costs shall be 5 10 apportioned among school districts within the county on a pro 5 11 rata basis in proportion to the number of registered voters in 5 12 each school district who reside within the county and the 5 13 total number of registered voters within the county. 5 14 c. A local option sales and services tax shall not be 5 15 repealed or reduced in rate if obligations are outstanding 5 16 which are payable as provided in section 422E.4, unless funds 5 17 sufficient to pay the principal, interest, and premium, if 5 18 any, on the outstanding obligations at and prior to maturity 5 19 have been properly set aside and pledged for that purpose. 5 20 However, this paragraph does not apply to the repeal of the 5 21 tax on December 31, 2022, as specified in section 422E.1, 5 22 subsection 2. 5 23 Sec. 6. Section 422E.3, subsection 4, Code 2003, is 5 24 amended to read as follows: 5 25 4. The director of revenue and finance shall credit tax 5 26 receipts and interest and penalties from the local sales and 5 27 services tax for school infrastructure purposes to an account 5 28 within thecounty's local sales and services tax fund, as5 29created in section 422B.10, subsection 1secure an advanced 5 30 vision for education fund, as provided in section 422E.3A, 5 31 maintained in the name of the school district or school 5 32 districts located within the county. If the director is 5 33 unable to determine from which county any of the receipts were 5 34 collected, those receipts shall be allocated among the 5 35 possible counties based on allocation rules adopted by the 6 1 director. 6 2 Sec. 7. Section 422E.3, subsection 5, unnumbered paragraph 6 3 1, Code 2003, is amended to read as follows: 6 4 d. (1) If more than one school district, or a portion of 6 5 a school district, is located within the county, tax receipts 6 6 shall be remitted to each school district or portion of a 6 7 school district in which the county tax is imposed in a pro 6 8 rata share based upon the ratio which thepercentage ofactual 6 9 enrollment for the school district that attends school in the 6 10 county bears tothe percentage ofthe total combined actual 6 11 enrollments for all school districts that attend school in the 6 12 county. 6 13 (2) The combined actual enrollment for a county, for 6 14 purposes of this section, shall be determined for each county 6 15imposing a sales and services tax for school infrastructure6 16purposesby the department of management based on the actual 6 17 enrollment figures reported by October 1 to the department of 6 18 management by the department of education pursuant to section 6 19 257.6, subsection 1. The combined actual enrollment count 6 20 shall be forwarded to the director ofthe department of6 21managementrevenue and finance by March 1, annually, for 6 22 purposes of supplying estimated tax payment figures and making 6 23 estimated tax payments pursuant to this section for the 6 24 following fiscal year. 6 25 e. Notwithstanding the amount of tax receipts credited to 6 26 the account within the secure an advanced vision for education 6 27 fund maintained in the name of a school district, the amount 6 28 of tax receipts the school district shall receive from the tax 6 29 imposed in the county shall be determined as provided in 6 30 section 422E.3A, subsection 2. 6 31 Sec. 8. Section 422E.3, subsection 7, Code 2003, is 6 32 amended to read as follows: 6 33 7. Construction contractors may make application to the 6 34 department for a refund of the additional local sales and 6 35 services tax paid under this chapter by reason of taxes paid 7 1 on goods, wares, or merchandise under the conditions specified 7 2 in section 422B.11. The refund shall be paid by the 7 3 department from the appropriate school district's account in 7 4 thelocal sales and services taxsecure an advanced vision for 7 5 education fund. The penalty provisions contained in section 7 6 422B.11, subsection 3, shall apply regarding an erroneous 7 7 application for refund of local sales and services tax paid 7 8 under this chapter. 7 9 Sec. 9. NEW SECTION. 422E.3A SECURE AN ADVANCED VISION 7 10 FOR EDUCATION FUND. 7 11 1. A secure an advanced vision for education fund is 7 12 created as a separate and distinct fund in the state treasury 7 13 under the control of the department of revenue and finance. 7 14 Moneys in the fund include revenues credited to the fund 7 15 pursuant to this chapter, appropriations made to the fund, and 7 16 other moneys deposited into the fund. Any amounts disbursed 7 17 from the fund shall be utilized for school infrastructure 7 18 purposes or property tax relief. 7 19 2. The moneys credited in a fiscal year to the secure an 7 20 advanced vision for education fund shall be distributed as 7 21 follows: 7 22 a. A school district that is located in whole or in part 7 23 in a county that voted on and approved prior to April 1, 2003, 7 24 the local sales and services tax for school infrastructure 7 25 purposes and that has a sales tax capacity per student above 7 26 the guaranteed school infrastructure amount shall receive an 7 27 amount equal to its pro rata share of the local sales and 7 28 services tax receipts as provided in section 422E.3, 7 29 subsection 5, paragraph "d". 7 30 b. (1) A school district that is located in whole or in 7 31 part in a county that voted on and approved prior to April 1, 7 32 2003, the local sales and services tax for school 7 33 infrastructure purposes and that has a sales tax capacity per 7 34 student below its guaranteed school infrastructure amount 7 35 shall receive an amount equal to its pro rata share of the 8 1 local sales and services tax receipts as provided in section 8 2 422E.3, subsection 5, paragraph "d", plus an amount equal to 8 3 its supplemental school infrastructure amount. 8 4 (2) A school district that is located in whole or in part 8 5 in a county that voted on and approved on or after April 1, 8 6 2003, the local sales and services tax for school 8 7 infrastructure purposes shall receive an amount equal to its 8 8 pro rata share of the local sales and services tax receipts as 8 9 provided in section 422E.3, subsection 5, paragraph "d", not 8 10 to exceed its guaranteed school infrastructure amount. 8 11 However, if the school district's pro rata share is less than 8 12 its guaranteed school infrastructure amount, the district 8 13 shall receive an additional amount equal to its supplemental 8 14 school infrastructure amount. 8 15 (3) A school district that is located in whole or in part 8 16 in a county that voted on and approved the continuation of on 8 17 or after April 1, 2003, the local sales and services tax for 8 18 school infrastructure purposes shall receive an amount equal 8 19 to its pro rata share of the local sales and services tax 8 20 receipts as provided in section 422E.3, subsection 5, 8 21 paragraph "d", not to exceed its guaranteed school 8 22 infrastructure amount. However, if the school district's pro 8 23 rata share is less than its guaranteed school infrastructure 8 24 amount, the district shall receive an additional amount equal 8 25 to its supplemental school infrastructure amount. 8 26 (4) The amount distributed under this paragraph "b" which 8 27 a school district receives shall not exceed the guaranteed 8 28 school infrastructure amount. A school district qualifying 8 29 for a supplemental school infrastructure amount pursuant to 8 30 this paragraph "b" shall not receive more than the guaranteed 8 31 school infrastructure amount in any subsequent year. 8 32 c. In the case of a school district located in more than 8 33 one county, the amount to be distributed to the school 8 34 district shall be separately computed for each county based 8 35 upon the school district's actual enrollment that attends 9 1 school in the county. 9 2 3. a. The director of revenue and finance by June 1 9 3 preceding each fiscal year shall compute the guaranteed school 9 4 infrastructure amount for each school district, each school 9 5 district's sales tax capacity per student for each county, the 9 6 statewide tax revenues per student, and the supplemental 9 7 school infrastructure amount for the coming fiscal year. 9 8 b. For purposes of distributions under subsection 2: 9 9 (1) "Guaranteed school infrastructure amount" means for a 9 10 school district the statewide tax revenues per student, 9 11 multiplied by the quotient of the tax rate percent imposed in 9 12 the county, divided by one percent and multiplied by the 9 13 quotient of the number of quarters the tax is imposed during 9 14 the fiscal year divided by four quarters. 9 15 (2) "Sales tax capacity per student" means for a school 9 16 district the estimated amount of revenues that a school 9 17 district receives or would receive if a local sales and 9 18 services tax for school infrastructure purposes is imposed at 9 19 one percent in the county pursuant to section 422E.2, divided 9 20 by the school district's actual enrollment as determined in 9 21 section 422E.3, subsection 5, paragraph "d". 9 22 (3) "Statewide tax revenues per student" means the amount 9 23 determined by estimating the total revenues that would be 9 24 generated by a one percent local option sales and services tax 9 25 for school infrastructure purposes if imposed by all the 9 26 counties during the entire fiscal year and dividing this 9 27 estimated revenue amount by the sum of the combined actual 9 28 enrollment for all counties as determined in section 422E.3, 9 29 subsection 5, paragraph "d", subparagraph (2). 9 30 (4) "Supplemental school infrastructure amount" means the 9 31 guaranteed school infrastructure amount for the school 9 32 district less its pro rata share of local sales and services 9 33 tax for school infrastructure purposes as provided in section 9 34 422E.3, subsection 5, paragraph "d". 9 35 4. a. For the purposes of distribution under subsection 10 1 2, paragraph "b", subparagraph (1), a school district with a 10 2 sales tax capacity per student below its guaranteed school 10 3 infrastructure amount shall use the amount equal to the 10 4 guaranteed school infrastructure amount less the pro rata 10 5 share amount in accordance with section 422E.3, subsection 5, 10 6 paragraph "d", for the purpose of paying principal and 10 7 interest on outstanding bonds previously issued for school 10 8 infrastructure purposes as defined in section 422E.1, 10 9 subsection 3. Any money remaining after the payment of all 10 10 principal and interest on outstanding bonds previously issued 10 11 for infrastructure purposes may be used for any authorized 10 12 infrastructure purpose of the school district. If a majority 10 13 of the voters in the school district approves the use of 10 14 revenue pursuant to a revenue purpose statement in an election 10 15 held after July 1, 2003, in the school district pursuant to 10 16 section 422E.2, the school district may use the amount for the 10 17 purposes specified in its revenue purpose statement. 10 18 b. Nothing in this section shall prevent a school district 10 19 from using its sales tax capacity per student or guaranteed 10 20 school infrastructure amount to pay principal and interest on 10 21 obligations issued pursuant to section 422E.4. 10 22 5. In the case of a deficiency in the fund to pay the 10 23 supplemental school infrastructure amounts in full, the amount 10 24 available in the fund less the sales and services tax revenues 10 25 for school infrastructure purposes attributed to each school 10 26 district should be allocated based on the proportion of actual 10 27 enrollment in the district to the combined actual enrollment 10 28 in the counties where the sales and services tax for school 10 29 infrastructure purposes has been imposed and the school 10 30 districts in the counties qualify for the supplemental school 10 31 infrastructure amount. 10 32 6. A school district with less than two hundred fifty 10 33 actual enrollment or less than one hundred actual enrollment 10 34 in the high school shall not expend the supplemental school 10 35 infrastructure amount received for new construction or for 11 1 payments for bonds issued for new construction against the 11 2 supplemental school infrastructure amount without prior 11 3 application to the department of education and receipt of a 11 4 certificate of need pursuant to this subsection. However, a 11 5 certificate of need is not required for the payment of 11 6 outstanding bonds issued for new construction pursuant to 11 7 section 296.1, before April 1, 2003. A certification of need 11 8 is also not required for repairing schoolhouses or buildings, 11 9 equipment, technology, or transportation equipment for 11 10 transporting students as provided in section 298.3, or for 11 11 construction necessary for compliance with the federal 11 12 Americans With Disabilities Act pursuant to 42 U.S.C. } 12101- 11 13 12117. In determining whether a certificate of need shall be 11 14 issued, the department shall consider all of the following: 11 15 a. Enrollment trends in the grades that will be served at 11 16 the new construction site. 11 17 b. The infeasibility of remodeling, reconstructing, or 11 18 repairing existing buildings. 11 19 c. The fire and health safety needs of the school 11 20 district. 11 21 d. The distance, convenience, cost of transportation, and 11 22 accessibility of the new construction site to the students to 11 23 be served at the new construction site. 11 24 e. Availability of alternative, less costly, or more 11 25 effective means of serving the needs of the students. 11 26 f. Any other criteria deemed appropriate as set by rules 11 27 of the state board of education. 11 28 Sec. 10. Section 422E.4, unnumbered paragraphs 1 and 2, 11 29 Code 2003, are amended to read as follows: 11 30 The board of directors of a school district shall be 11 31 authorized to issue negotiable, interest-bearing school bonds, 11 32 without election, and utilize tax receipts derived from the 11 33 sales and services tax for school infrastructure purposes and 11 34 the supplemental school infrastructure amount distributed 11 35 pursuant to section 422E.3A, subsection 2, paragraph "b", for 12 1 principal and interest repayment. Proceeds of the bonds 12 2 issued pursuant to this section shall be utilized solely for 12 3 school infrastructure needs as school infrastructure is 12 4 defined in section 422E.1, subsection 3. Issuance of bonds 12 5 pursuant to this section shall be permitted only in a district 12 6 which has imposed a local sales and services tax for school 12 7 infrastructure purposes pursuant to section 422E.2. The 12 8 provisions of sections 298.22 through 298.24 shall apply 12 9 regarding the form, rate of interest, registration, 12 10 redemption, and recording of bond issues pursuant to this 12 11 section, with the exception that the maximum period during 12 12 which principal on the bonds is payable shall not exceeda12 13ten-year period, orthe date of repeal stated on the ballot 12 14 proposition. 12 15 A school district in which a local option sales tax for 12 16 school infrastructure purposes has been imposed shall be 12 17 authorized to enter into a chapter 28E agreement with one or 12 18 more cities or a county whose boundaries encompass all or a 12 19 part of the area of the school district. A city or cities 12 20 entering into a chapter 28E agreement shall be authorized to 12 21 expend its designated portion of the local option sales and 12 22 services tax revenues for any valid purpose permitted in this 12 23 chapter or authorized by the governing body of the city. A 12 24 county entering into a chapter 28E agreement with a school 12 25 district in which a local option sales tax for school 12 26 infrastructure purposes has been imposed shall be authorized 12 27 to expend its designated portion of the local option sales and 12 28 services tax revenues to provide property tax relief within 12 29 the boundaries of the school district located in the county. 12 30 A school district where a local option sales and services tax 12 31 is imposed is also authorized to enter into a chapter 28E 12 32 agreement with another school district, a community college, 12 33 or an area education agency which is located partially or 12 34 entirely in or is contiguous to the county where the tax is 12 35 imposed. The school district or community college shall only 13 1 expend its designated portion of the local option sales and 13 2 services tax for infrastructure purposes. The area education 13 3 agency shall only expend its designated portion of the local 13 4 option school infrastructure sales tax for infrastructure and 13 5 maintenance purposes. 13 6 Sec. 11. NEW SECTION. 422E.6 REPEAL. 13 7 This chapter is repealed June 30, 2023, for fiscal years 13 8 beginning after that date. 13 9 Sec. 12. EFFECTIVE DATE. This Act, being deemed of 13 10 immediate importance, takes effect upon enactment. 13 11 EXPLANATION 13 12 This bill amends the current local option sales and 13 13 services tax for school infrastructure purposes by 13 14 establishing a shared financing program. Specifically, the 13 15 bill provides that counties that impose the local option sales 13 16 and services tax on or after April 1, 2003, will have their 13 17 tax collections placed in a "secure an advanced vision for 13 18 education" fund created in the bill. Each school district 13 19 within such counties will receive from this fund the amount 13 20 per pupil collected in its county not to exceed the school 13 21 district's guaranteed per pupil amount. If the amount per 13 22 pupil amount collected is less than the guaranteed per pupil 13 23 amount, the school district would receive a supplemental 13 24 amount per pupil equal to the difference. School districts 13 25 located in counties that have imposed the tax prior to April 13 26 1, 2003, would also have their tax collections deposited into 13 27 the fund but would receive all of the tax collected in the 13 28 county without limitation by the guaranteed per pupil amount. 13 29 However, a school district that receives less than its 13 30 guaranteed per pupil amount would receive a supplemental 13 31 amount per pupil equal to the difference. A school district's 13 32 guaranteed per pupil amount equals the amount per pupil that a 13 33 statewide one cent local option sales and services tax would 13 34 raise if the school district has imposed the full one cent tax 13 35 for the entire fiscal year. If the tax is imposed for less 14 1 than one cent or for less than the entire fiscal year, a 14 2 proportional amount would be the guaranteed per pupil amount. 14 3 The bill provides for the school districts to file a 14 4 revenue purpose statement that would indicate how much may be 14 5 used for infrastructure purposes and how much may be used for 14 6 property tax relief. This statement must be approved by the 14 7 electorate and can be part of the ballot proposition on the 14 8 question of the imposition of the tax. If such a statement is 14 9 not voted on or if any moneys remain after using revenue for 14 10 the purposes indicated on the statement, the moneys received 14 11 or in excess are to be used to reduce property tax levies. 14 12 These levies and the order to be reduced are: bond levies, 14 13 physical plant and equipment levy, public educational and 14 14 recreational levy, and the schoolhouse levy. 14 15 The bill prohibits school districts of 250 pupils or less 14 16 or less than 100 pupils in high school from using any moneys 14 17 received which are in excess of their guaranteed per pupil 14 18 amount for new construction without receiving a certificate of 14 19 need for such new construction. 14 20 The bill also eliminates the authority of a school district 14 21 to incur indebtedness for the purpose of a teacher's or a 14 22 superintendent's housing. 14 23 The bill provides for the repeal of all local option taxes 14 24 on December 31, 2022. 14 25 The bill takes effect upon enactment. 14 26 LSB 1997HZ 80 14 27 mg/cf/24
Text: HF00662 Text: HF00664 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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