Text: SF02194 Text: SF02196 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 298.3, subsection 6, Code Supplement 1 2 2003, is amended to read as follows: 1 3 6. Repairing, remodeling, reconstructing, improving, 1 4 maintaining, or expanding the schoolhouses or buildings and 1 5 additions to existing schoolhouses. 1 6 For the purpose of this subsection, "repairing" means 1 7 restoring an existing structure or thing to its original 1 8 condition, as near as may be, after decay, waste, injury, or 1 9 partial destruction, but does not include maintenance; and 1 10 "reconstructing" means rebuilding or restoring as an entity a 1 11 thing which was lost or destroyed. 1 12 Sec. 2. Section 298.3, subsection 9, Code Supplement 2003, 1 13 is amended to read as follows: 1 14 9. Purchase, repair, or maintenance of transportation 1 15 equipment for transporting students. 1 16 Sec. 3. Section 422E.1, subsection 3, Code Supplement 1 17 2003, is amended to read as follows: 1 18 3. Local sales and services tax moneys received by a 1 19 county for school infrastructure purposes pursuant to this 1 20 chapter shall be utilized for school infrastructure needs or 1 21 property tax relief. For purposes of this chapter, "school 1 22 infrastructure" means those activities for which a school 1 23 district is authorized to contract indebtedness and issue 1 24 general obligation bonds under section 296.1, except those 1 25 activities related to a teacher's or superintendent's home or 1 26 homes. These activities include the construction, 1 27 reconstruction, repair, demolition work, purchasing, or 1 28 remodeling of schoolhouses, stadiums, gyms, fieldhouses, and 1 29 bus garages and the procurement of schoolhouse construction 1 30 sites and the making of site improvements and those activities 1 31 for which revenues under section 298.3 or 300.2 may be spent. 1 32 For purposes of this chapter, these activities shall also 1 33 include the maintenance of schoolhouses, stadiums, gyms, 1 34 fieldhouses, and bus garages, and the repairing or maintaining 1 35 of transportation equipment for transporting students. 2 1 Additionally, "school infrastructure" includes the payment or 2 2 retirement of outstanding bonds previously issued for school 2 3 infrastructure purposes as defined in this subsection, and the 2 4 payment or retirement of bonds issued under section 422E.4. 2 5 Sec. 4. APPLICABILITY. This Act is applicable for 2 6 physical plant and equipment levies imposed either through 2 7 board authorization or voter approval on or after the 2 8 effective date of this Act or local option sales taxes for 2 9 school infrastructure purposes imposed on or after the 2 10 effective date of this Act. 2 11 EXPLANATION 2 12 This bill provides for the expansion of authorized uses for 2 13 revenue derived from the physical plant and equipment levy 2 14 specified in Code section 298.3, and the local option sales 2 15 tax for school infrastructure purposes specified in Code 2 16 section 422E.1. 2 17 Currently, revenue derived from the physical plant and 2 18 equipment levy may be utilized, among other purposes, for 2 19 repairing, remodeling, reconstructing, improving, or expanding 2 20 schoolhouses or buildings and additions to existing 2 21 schoolhouses. The bill provides for the addition of 2 22 "maintaining" to this list, and deletes a provision which 2 23 excluded maintenance from what would be considered the 2 24 repairing of an existing structure. The bill also provides 2 25 that revenue derived from the physical plant and equipment 2 26 levy may be utilized for the repair or maintenance of 2 27 transportation equipment for transporting students. 2 28 Currently, only the purchase of such equipment is authorized 2 29 with physical plant and equipment levy revenue. 2 30 The bill additionally provides that revenue derived from 2 31 imposition of the local option sales tax for school 2 32 infrastructure may be utilized for the maintenance of 2 33 schoolhouses, stadiums, gyms, fieldhouses, and bus garages, 2 34 and the repairing or maintaining of transportation equipment 2 35 for transporting students. Currently, the authorized uses for 3 1 such revenue do not include maintenance for the school 3 2 buildings and structures specified in Code section 422E.1, and 3 3 do not include repairing or maintaining transportation 3 4 equipment. 3 5 LSB 5751SS 80 3 6 rn/pj/5
Text: SF02194 Text: SF02196 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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