House Journal: Page 1270: Wednesday, April 23, 2003
14 adding the following new subsection:
15 NEW SUBSECTION. 3A. a. Each school district
16 located within the county may submit a revenue purpose
17 statement to the county commissioner of elections no
18 later than sixty days prior to the election indicating
19 the specific purpose or purposes for which the local
20 sales and services tax for school infrastructure
21 revenue and supplemental school infrastructure amount
22 revenue will be expended. The revenues received
23 pursuant to this chapter shall be expended for the
24 purposes indicated in the revenue purpose statement.
25 The revenue purpose statement may include information
26 regarding the school district's use of the revenues to
27 provide for property tax relief or debt reduction. A
28 copy of the revenue purpose statement shall be made
29 available for public inspection in accordance with
30 chapter 22, shall be posted at the appropriate polling
31 places of each school district during the hours that
32 the polls are open, and be published in a newspaper of
33 general circulation in the school district no sooner
34 than twenty days and no later than ten days prior to
35 the election.
36 b. If a revenue purpose statement is not submitted
37 sixty days prior to the election or revenues remain
38 after fulfilling the purpose specified in the revenue
39 purpose statement, the revenues shall be used to
40 reduce the following levies in the following order:
41 (1) Bond levies under sections 298.18 and 298.18A
42 and all other debt levies, until the moneys received
43 or the levies are reduced to zero.
44 (2) The regular physical plant and equipment levy
45 under section 298.2, until the moneys received or the
46 levy is reduced to zero.
47 (3) The voter-approved physical plant and
48 equipment levy and income surtax, if any, under
49 section 298.2, until the moneys received or the levy
50 and income surtax, if any, is reduced to zero.
Page 3
1 (4) The public educational and recreational levy
2 under section 300.2, until the moneys received or the
3 levy is reduced to zero.
4 (5) The schoolhouse tax levy under section 278.1,
5 subsection 7, Code 1989, until the moneys received or
6 the levy is reduced to zero.
7 Any money remaining after the reduction of the
8 levies specified in this paragraph "b" may be used for
9 any authorized infrastructure purpose of the school
10 district.
11 c. Counties holding an election on the local sales
12 and services tax for school infrastructure purposes on

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