School district facilities remain a key component of economic development. Both small rural communities and urban blighted neighborhoods need the state's help in attracting citizens to their communities. Any efforts at equalizing infrastructure capacity per pupil or per taxpayor ought to consider the big picture, looking at all sources of infrastructure funding. Although we would agree that the local option sales tax would have been better as a statewide 6 th penny, that option is no longer available. We would not oppose the state making up the shortfall between a district's revenue per pupil and the state average, but diverting revenue from districts already having undertaken a vote would be unacceptable.
Data See spreadsheet on next page.
Spreadsheet shows property tax infrastructure capacity per pupil and local option sales tax revenue per pupil. Status HF 2058 equalizes local option sales tax revenue per pupil among counties that pass the tax for school infrastructure after Jan. 1, 2000. Iowa Association of School Boards 700 Second Avenue, Ste.