House Journal: Page 1269: Wednesday, April 23, 2003
15 3. Local sales and services tax moneys received by
16 a county for school infrastructure purposes pursuant
17 to this chapter shall be utilized solely for school
18 infrastructure needs or property tax relief. For
19 purposes of this chapter, "school infrastructure"
20 means those activities for which a school district is
21 authorized to contract indebtedness and issue general
22 obligation bonds under section 296.1, except those
23 activities related to a teacher's or superintendent's
24 home or homes. These activities include the
25 construction, reconstruction, repair, demolition work,
26 purchasing, or remodeling of schoolhouses, stadiums,
27 gyms, fieldhouses, and bus garages and the procurement
28 of schoolhouse construction sites and the making of
29 site improvements. Additionally, "school
30 infrastructure" includes the payment or retirement of
31 outstanding bonds previously issued for school
32 infrastructure purposes as defined in this subsection,
33 and the payment or retirement of bonds issued under
34 section 422E.4.
35 Sec. 2. Section 422E.2, subsection 3, Code 2003,
36 is amended to read as follows:
37 3. The county commissioner of elections shall
38 submit the question of imposition of a local sales and
39 services tax for school infrastructure purposes at a
40 state general election or at a special election held
41 at any time other than the time of a city regular
42 election. The election shall not be held sooner than
43 sixty days after publication of notice of the ballot
44 proposition. The ballot proposition shall specify the
45 rate of tax, the date the tax will be imposed and
46 repealed, and shall contain a statement as to the
47 specific purpose or purposes for which the revenues
48 shall be expended. The content of the ballot
49 proposition shall be substantially similar to the
50 petition of the board of supervisors or motions of a
Page 2
1 school district or school districts requesting the
2 election as provided in subsection 2, as applicable,
3 including the rate of tax, imposition and repeal date,
4 and the specific purpose or purposes for which the
5 revenues will be expended. The dates for the
6 imposition and repeal of the tax shall be as provided
7 in subsection 1. The rate of tax shall not be more
8 than one percent as set by the county board of
9 supervisors. The state commissioner of elections
10 shall establish by rule the form for the ballot
11 proposition which form shall be uniform throughout the
12 state.
13 Sec. 3. Section 422E.2, Code 2003, is amended by
© 2003 Cornell College and
League of Women Voters of Iowa
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