reglab/statecodes huggingface dataset:
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 291 - PRESIDENT, SECRETARY, AND TREASURER OF BOARD › Section 291.12 - Duties of treasurer — receipts and expenditures.

291.12 Duties of treasurer — receipts and expenditures.
The treasurer shall receive all moneys belonging to the corporation, pay the same out only upon the order of the president countersigned by the secretary, and shall keep an accurate accounting record of all receipts and expenditures. The treasurer shall register all payments and electronic funds transfers made and reported to the treasurer by the secretary, showing the number, date, to whom drawn, the fund from which each payment and transfer was made, the purpose and amount.
[C51, §1138 – 1140; R60, §2048 – 2050; C73, §1747 – 1750; C97, §2768; S13, §2768; C24, 27, 31, 35, 39, §4316; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §291.12]
2013 Acts, ch 88, §26
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 291 - PRESIDENT, SECRETARY, AND TREASURER OF BOARD › Section 291.14 - Financial statement.

291.14 Financial statement.
The treasurer shall render a statement of the finances of the corporation whenever required by the board, and the treasurer’s accounting records shall always be open for inspection.
[C51, §1141; R60, §2051; C73, §1751; C97, §2769; S13, §2769; C24, 27, 31, 35, 39, §4320; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §291.14]
2013 Acts, ch 88, §27
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 292 - SCHOOL INFRASTRUCTURE PROGRAM › Section 292.1 - Definitions.

292.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Capacity per pupil” means the sum of a school district’s property tax infrastructure capacity per pupil and the sales tax capacity per pupil.
2. “Committee” means the school budget review committee established in section 257.30.
3. “Department” means the department of education established in section 256.1.
4. “Fund” means the school infrastructure fund created in section 12.82.
5. “Local match percentage” means a percentage equivalent to either of the following, whichever is less:
a. Fifty percent.
b. The quotient of a school district’s capacity per pupil divided by the capacity per pupil of the school district at the fortieth percentile, multiplied by fifty percent, except that the percentage in this paragraph shall not be less than twenty percent.
6. “Program” means the school infrastructure program established in section 292.2.
7. “Property tax infrastructure capacity per pupil” means the sum of a school district’s levies under sections 298.2 and 298.18 when the levies are imposed to the maximum extent allowable under law in the budget year divided by the school district’s basic enrollment for the budget year.
8. “Sales tax capacity per pupil” means the estimated amount of revenues that a school district receives or would receive from the secure an advanced vision for education fund pursuant to section 423F.2, divided by the school district’s basic enrollment for the budget year.
9. “School infrastructure” means activities initiated on or after July 1, 2000, as authorized in section 296.1 but does not include those activities related to stadiums, bus barns, a home or homes of a teacher or superintendent, procuring and improving a site for an athletic field, or improving a site already owned for an athletic field.
2000 Acts, ch 1174, §26; 2008 Acts, ch 1134, §39
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.1 - Qualifications — compensation prohibited.

294.1 Qualifications — compensation prohibited.
1. A person shall not be employed as a teacher in a public or accredited nonpublic school without having a certificate issued by some officer duly authorized by law.
2. Compensation shall not be recovered by a teacher for services rendered while without such certificate.
[R60, §2062; C73, §1758; C97, §2788; C24, 27, 31, 35, 39, §4336; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.1]
2018 Acts, ch 1026, §105
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.3 - State aid and tuition.

294.3 State aid and tuition.
A school shall not be deprived of its right to be approved for state aid or approved for tuition by reason of the employment of any practitioner as authorized under section 272.9.
[C24, 27, 31, 35, 39, §4338; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.3]
89 Acts, ch 265, §37
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.4 - Daily register.

294.4 Daily register.
Each teacher shall keep a daily register which shall correctly exhibit the name or number of the school, the district and county in which it is located, the day of the week, month, year, and the name, age, and attendance of each scholar, and the branches taught; and when scholars reside in different districts separate registers shall be kept for each district, and a certified copy of the register shall, immediately at the close of the school, be filed by the teacher in the office of the secretary of the board.
[R60, §2062; C73, §1759, 1760; C97, §2789; C24, 27, 31, 35, 39, §4339; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.4]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.5 - Reports.

294.5 Reports.
The teacher shall file with the school superintendent and the director of the department of education such reports and in such manner as may be required.
[C97, §2789; C24, 27, 31, 35, 39, §4340; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.5]
85 Acts, ch 212, §21
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.8 - Pension system.

294.8 Pension system.
A school district located in whole or in part within a city having a population of twenty-five thousand one hundred or more may establish a pension and annuity retirement system for the public school teachers of such district. However, in cities having a population less than seventy-five thousand, establishment of the system shall be ratified by a vote of the people at a regular school election.
[C24, 27, 31, 35, 39, §4345; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.8]
2009 Acts, ch 57, §79
Referred to in §294.11, 294.12
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.9 - Fund.

294.9 Fund.
The fund for such retirement system shall be created from the following sources:
1. From the proceeds of an assessment of teachers in the school district not exceeding one percent of their salaries in a given school year, or such greater percentage as the board of directors of such school district may authorize and a majority of such teachers shall, at the time of such authorization by the board, agree to pay.
2. From the proceeds of an annual tax levy.
3. From the interest on any permanent fund which may be created by gift, bequest, or otherwise.
[C24, 27, 31, 35, 39, §4346; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.9]
Referred to in §294.10A, 294.11
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.10 - Management.

294.10 Management.
The board of directors of the school district shall constitute the board of trustees and shall formulate the plan of the retirement; and shall make all necessary rules and regulations for the operation of said retirement system.
[C24, 27, 31, 35, 39, §4347; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.10]
Referred to in §294.11
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.10A - Pickup of teacher assessments.

294.10A Pickup of teacher assessments.
1. Notwithstanding section 294.9 or other provisions of this chapter, for federal income tax purposes beginning January 1 following the submission by a board of trustees of an application to the federal internal revenue service requesting qualification of a plan in accordance with the requirements of the Internal Revenue Code, as defined in section 422.3, and for state income tax purposes beginning January 1, 1999, or January 1 following an application for qualification, whichever is later, teacher assessments required under section 294.9 which are picked up by an employing school district shall be considered employer contributions for federal and state income tax purposes, and each employing school district establishing a pension and annuity retirement system pursuant to this chapter shall pick up the teacher assessments to be made under section 294.9 by its employees commencing on the applicable date on which the assessments shall be considered employer contributions for income tax purposes under this subsection. Each employing school district shall pick up these teacher assessments by reducing the salary of each of the teachers covered by this chapter by the amount which each teacher is required to contribute through assessments under section 294.9 and shall pay to the board of trustees the amount picked up in lieu of the teacher assessments for recording and deposit in the fund.
2. Teacher assessments picked up by each employing school district under subsection 1 shall be treated as employer contributions for federal and state income tax purposes only and for all other purposes of this chapter shall be treated as teacher assessments and deemed part of the teacher’s wages or salary.
94 Acts, ch 1183, §64; 95 Acts, ch 67, §22; 98 Acts, ch 1174, §3, 6
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.10B - Rights not transferable or subject to legal process — exceptions.

294.10B Rights not transferable or subject to legal process — exceptions.
The right of any person to any future payment under a pension and annuity retirement system established in this chapter shall not be transferable or assignable, at law or in equity, and shall not be subject to execution, levy, attachment, garnishment, or other legal process, or to the operation of any bankruptcy or insolvency law, except for the purposes of enforcing child, spousal, or medical support obligations, or marital property orders. For the purposes of enforcing child, spousal, or medical support obligations, the garnishment or attachment of or the execution against benefits due a person under such a retirement system shall not exceed the amount specified in 15 U.S.C. §1673(b).
96 Acts, ch 1187, §79
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.11 - Termination resolution adopted.

294.11 Termination resolution adopted.
The board of directors of any school district which has in operation the pension and annuity retirement system created pursuant to sections 294.8 through 294.10 may terminate the system by adopting a resolution declaring the system terminated as of a date specified in the resolution.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.11]
2021 Acts, ch 80, §155
Referred to in §294.12
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.13 - General fund replacements.

294.13 General fund replacements.
The board of directors of said district shall each year at the meeting at which it estimates the amount required for the general fund, in accordance with the provisions of section 298.1, estimate the additional amount, if any, necessary to provide the required annual payments to surviving beneficiaries, which amount shall be levied by the board of supervisors in accordance with the provisions of section 298.8. Upon the death of the last beneficiary to survive, any balance remaining in said fund, including any undisposed of accumulations, shall be transferred to the general fund of said school district.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.13]
Referred to in §294.12
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.14 - Estimate of funds needed — levy.

294.14 Estimate of funds needed — levy.
The board of directors of said district shall annually, for a period of five years after the effective date of the termination of its pension system, at the meeting at which it estimates the amount required for the general fund, in accordance with the provisions of section 298.1, estimate the additional amount if any necessary to pay to participants in the pension system who are not entitled to receive benefits under such system at the date of termination thereof, one-fifth of the amount paid into said pension fund by such participants therein, without interest, which amount shall be levied by the board of supervisors, in accordance with provisions of section 298.8 and, in addition thereto, the board of directors of said district shall each year at the meeting at which it estimates the amount required for the general fund, in accordance with the provisions of section 298.1, estimate the additional amount, if any, necessary to provide the required annual payments to surviving beneficiaries of said pension system, as provided in section 294.12, which amount shall be levied by the board of supervisors, in accordance with the provisions of section 298.8. Upon the death of the last beneficiary to survive, any balance remaining in said fund, including any undisposed of accumulations, shall be transferred to the general fund of said school district.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.14]
2017 Acts, ch 29, §84
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294 - TEACHERS › Section 294.16 - Investment contracts.

294.16 Investment contracts.
1. The school district may establish a plan, in accordance with section 403(b) of the Internal Revenue Code, as defined in section 422.3, for employees, which plan shall consist of one or more investment contracts, on a group or individual basis, acquired from a company, or a salesperson for that company, that is authorized to do business in this state.
2. The selection of investment contracts to be included within the plan established by the school district shall be made either pursuant to a competitive bidding process conducted by the school district, in coordination with employee organizations representing employees eligible to participate in the plan, or pursuant to an agreement with the department of administrative services to make available investment contracts included in a deferred compensation or similar plan established by the department pursuant to section 8A.438, which plan meets the requirements of this section. The determination of whether to select investment contracts for the plan pursuant to a competitive bidding process or by agreement with the department of administrative services shall be made by agreement between the school district and the employee organizations representing employees eligible to participate in the plan.
3. The school district may make elective deferrals in accordance with the plan as authorized by an eligible employee for the purpose of making contributions to the investment contract on behalf of the employee. The deferrals shall be made in the manner which will qualify contributions to the investment contract for the benefits under section 403(b) of the Internal Revenue Code, as defined in section 422.3. In addition, the school district may make nonelective employer contributions to the plan.
4. As used in this section, unless the context otherwise requires, “investment contract” shall mean a custodial account utilizing mutual funds or an annuity contract which meets the requirements of section 403(b) of the Internal Revenue Code, as defined in section 422.3.
[C66, 71, 73, 75, 77, 79, 81, §294.16]
86 Acts, ch 1213, §7; 88 Acts, ch 1112, §701; 94 Acts, ch 1183, §65; 2008 Acts, ch 1171, §65, 68
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 294A - EDUCATIONAL EXCELLENCE PROGRAM — TEACHERS

CHAPTER 294A
EDUCATIONAL EXCELLENCE PROGRAM — TEACHERS
Section 294A.22 repealed by
2010 Acts, ch 1069, §67, 147
; balance of chapter repealed by
89 Acts, ch 135, §135, 136
;
2003 Acts, ch 180, §70
;
2008 Acts, ch 1181, §104
;
2009 Acts, ch 68, §11
; and
2009 Acts, ch 179, §50, 53
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 296 - INDEBTEDNESS OF SCHOOL CORPORATIONS › Section 296.1 - Indebtedness authorized.

296.1 Indebtedness authorized.
Subject to the approval of the voters thereof, school districts are hereby authorized to contract indebtedness and to issue general obligation bonds to provide funds to defray the cost of purchasing, building, furnishing, reconstructing, repairing, improving or remodeling a schoolhouse or schoolhouses and additions thereto, gymnasium, stadium, field house, school bus garage, teachers’ or superintendent’s home or homes, and procuring a site or sites therefor, or purchasing land to add to a site already owned, or procuring and improving a site for an athletic field, or improving a site already owned for an athletic field, and for any one or more of such purposes. Taxes for the payment of said bonds shall be levied in accordance with chapter 76, and said bonds shall mature within a period not exceeding twenty years from date of issue, shall bear interest at a rate or rates not exceeding that permitted by chapter 74A and shall be of such form as the board of directors of such school district shall by resolution provide, but the aggregate indebtedness of any school district shall not exceed five percent of the actual value of the taxable property within said school district, as ascertained by the last preceding state and county tax lists.
[S13, §2820-d1; C24, 27, 31, 35, 39, §4353; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §296.1]
Referred to in §292.1, 423E.4
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 296 - INDEBTEDNESS OF SCHOOL CORPORATIONS › Section 296.2 - Petition for election.

296.2 Petition for election.
Before indebtedness can be contracted in excess of one and one-quarter percent of the assessed value of the taxable property, a petition signed by eligible electors equal in number to twenty-five percent of those voting at the last election of school officials shall be filed with the president of the board of directors, asking that an election be called, stating the amount of bonds proposed to be issued and the purpose or purposes for which the indebtedness is to be created, and that the purpose or purposes cannot be accomplished within the limit of one and one-quarter percent of the valuation. The petition may request the calling of an election on one or more propositions and a proposition may include one or more purposes.
[S13, §2820-d2; C24, 27, 31, 35, 39, §4354; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §296.2]
83 Acts, ch 90, §18; 95 Acts, ch 189, §20
Referred to in §296.3
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 296 - INDEBTEDNESS OF SCHOOL CORPORATIONS › Section 296.3 - Election called.

296.3 Election called.
Within ten days of receipt of a petition filed under section 296.2, the president of the board of directors shall call a meeting of the board. The meeting shall be held within thirty days after the petition was received. At the meeting, the board shall call the election, fixing the time of the election, which may be at the time and place of holding the regular school election. However, if the board determines by unanimous vote that the proposition or propositions requested by a petition to be submitted at an election are grossly unrealistic or contrary to the needs of the school district, no election shall be called. If more than one petition has been received by the time the board meets to consider the petition triggering the meeting, the board shall act upon the petitions in the order they were received at the meeting called to consider the initial petition. The decision of the board may be appealed to the state board of education as provided in chapter 290. The president shall notify the county commissioner of elections of the time of the election.
[S13, §2820-d3; C24, 27, 31, 35, 39, §4355; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §296.3; 81 Acts, ch 91, §1]
83 Acts, ch 90, §19; 85 Acts, ch 67, §33; 2002 Acts, ch 1134, §92, 115
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 296 - INDEBTEDNESS OF SCHOOL CORPORATIONS › Section 296.4 - Notice — ballots.

296.4 Notice — ballots.
Notice of the election shall be given by the county commissioner of elections by publication in accordance with section 49.53. The county commissioner of elections shall conduct the election pursuant to the provisions of chapters 39 through 53 and certify the results to the board of directors.
[S13, §2820-d3; C24, 27, 31, 35, 39, §4356; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §296.4]
2021 Acts, ch 80, §156
Form of ballot, §49.43 et seq.
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 296 - INDEBTEDNESS OF SCHOOL CORPORATIONS › Section 296.6 - Bonds.

296.6 Bonds.
If the vote in favor of the issuance of such bonds is equal to at least sixty percent of the total vote cast for and against said proposition at said election, the board of directors shall issue the same and make provision for payment thereof.
[S13, §2820-d4; C24, 27, 31, 35, 39, §4358; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §296.6]
Referred to in §275.12
Vote required to authorize bonds, §75.1
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.1 - Location.

297.1 Location.
1. The board of each school district may fix the site for each schoolhouse, which shall be upon some public highway already established or procured by such board and not in any public park, and except in cities and villages, not less than thirty rods from the residence of any landowner who objects thereto.
2. In fixing such site, the board shall take into consideration the number of scholars residing in the various portions of the school district and the geographical location and convenience of any proposed site.
[R60, §2037; C73, §1724, 1825, 1826; C97, §2773, 2814; S13, §2773, 2814; C24, 27, 31, 35, 39, §4359; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.1]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.2 - Ten-acre limitation.

297.2 Ten-acre limitation.
Except as hereinafter provided, any school district may take and hold so much real estate as may be required for such site, for the location or construction thereon of schoolhouses, and the convenient use thereof, but not to exceed ten acres exclusive of public highway.
[C73, §1825; C97, §2814; S13, §2814; C24, 27, 31, 35, 39, §4360; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.2]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.3 - Thirty-acre limitation.

297.3 Thirty-acre limitation.
Any school district, including a city or village, may take and hold an area equal to two blocks exclusive of the street or highway, for a schoolhouse site, and not exceeding thirty acres for school playground, stadium, or field house, or other purposes for each such site.
[C97, §2814; S13, §2814; C24, 27, 31, 35, 39, §4361; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.3]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.4 - Vacancy notification.

297.4 Vacancy notification.
The board of directors shall notify the cities located within the school district, the counties in which the school district may be located, and the department of administrative services annually of the facilities and buildings owned by the public school corporation which are vacant and available to be leased or purchased.
[82 Acts, ch 1148, §2]
2003 Acts, ch 145, §286
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.6 - Condemnation.

297.6 Condemnation.
If the owner of real estate desired for any purpose for which any school may be authorized to take and hold real estate refuses to convey the same, or is dead or unknown or cannot be found, or if in the judgment of the board of directors of the corporation they cannot agree with such owner as to the price to be paid therefor, such real estate may be taken under condemnation proceedings in accordance with the provisions of chapter 6B.
[C73, §1827; C97, §2815; C24, 27, 31, 35, 39, §4364; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.6]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.7 - Construction, renovation, and repair of school buildings — review of plans — aviation programs.

297.7 Construction, renovation, and repair of school buildings — review of plans — aviation programs.
1. Chapter 26 is applicable to the construction and repair of school buildings and other public improvements as defined in section 26.2.
2. Any other law to the contrary notwithstanding, the board of directors of a school district may acquire by purchase, lease, or other arrangement real estate located within or adjoining the boundaries of a municipal airport, and may take title, leasehold, or other interest, subject to a right of purchase or repurchase by the city owning or controlling the municipal airport. The city may purchase, repurchase, or repossess such real estate and the improvements constructed on the real estate upon terms and conditions as agreed to by the board of directors and the city council. The board of directors of any such school district may construct a career and technical education school on the real estate to carry on career and technical training or instruction in aviation mechanics and other aviation programs upon compliance with conditions and limitations otherwise provided by law.
[R60, §2037; C73, §1723; C97, §2779; C24, 27, 31, 35, 39, §4370; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.7; 81 Acts, ch 28, §7, ch 91, §2]
84 Acts, ch 1036, §1; 2002 Acts, ch 1140, §30; 2006 Acts, ch 1017, §25, 42, 43; 2016 Acts, ch 1108, §68
Referred to in §278.3, 314.1
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.8 - Emergency repairs.

297.8 Emergency repairs.
When emergency repairs costing more than the competitive bid threshold in section 26.3, or as established in section 314.1B, are necessary in order to ensure the continued use of any school or school facility, the provisions of the law with reference to advertising for bids shall not apply, and in that event the board may contract for such emergency repairs without advertising for bids. However, before such emergency repairs can be made to any schoolhouse or school facility, it shall be necessary to procure a certificate from the area education agency administrator that such emergency repairs are necessary to ensure the continued use of the school or school facility.
[C31, 35, §4370-c1; C39, §4370.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.8; 81 Acts, ch 28, §8]
2006 Acts, ch 1017, §26, 42, 43; 2009 Acts, ch 65, §8
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.9 - Use for other than school purposes.

297.9 Use for other than school purposes.
The board of directors of any school district may authorize the use of any schoolhouse and its grounds within such district for the purpose of meetings of granges, lodges, agricultural societies, and similar societies, for parent-teacher associations, for community recreational activities, community education programs, election purposes, other meetings of public interest, public forums and similar community purposes; provided that such use shall in no way interfere with school activities; such use to be for such compensation and upon such terms and conditions as may be fixed by said board for the proper protection of the schoolhouse and the property belonging therein, including that of pupils, except that in the case of community education programs, any compensation necessary for programs provided specifically by community education and not those provided through community education by other agencies or organizations shall be compensated from the funding provided for community education programs.
[C24, 27, 31, 35, 39, §4371; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.9]
Schoolhouses as polling places, §49.24
Use by county conservation board, §350.8
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.10 - Compensation.

297.10 Compensation.
Any compensation for the use of a schoolhouse and schoolhouse grounds shall be paid into the general fund and be expended in the upkeep and repair of and in purchasing supplies for that school property.
[C24, 27, 31, 35, 39, §4372; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.10]
2009 Acts, ch 133, §108
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.11 - Use forbidden.

297.11 Use forbidden.
If the voters of such district at a regular election forbid the use of any schoolhouse or grounds, the board shall not permit that use until the action of the voters is rescinded by the voters at an election held on a date specified in section 39.2, subsection 4, paragraph “c”.
[C24, 27, 31, 35, 39, §4373; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.11]
2008 Acts, ch 1115, §48, 71; 2009 Acts, ch 41, §110
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.12 - Renting schoolroom.

297.12 Renting schoolroom.
The board may, when necessary, rent a room and employ a teacher, where there are ten children for whose accommodation there is no schoolhouse.
[C73, §1725; C97, §2774; C24, 27, 31, 35, 39, §4374; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.12]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.14 - Barbed wire.

297.14 Barbed wire.
No school attendance center fence shall be constructed of barbed wire, nor shall any barbed wire fence be placed within ten feet of any school attendance center. Any person violating the provisions of this section shall be guilty of a simple misdemeanor.
[C97, §2817; C24, 27, 31, 35, 39, §4378; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.14]
2006 Acts, ch 1152, §47; 2007 Acts, ch 126, §51
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.15 - Reversion of schoolhouse site.

297.15 Reversion of schoolhouse site.
1. Any real estate, owned by a school district, containing less than two acres, situated wholly outside of a city, and not adjacent thereto, and heretofore used as a schoolhouse site shall revert to the then owner of the tract from which the same was taken, provided that said owner of the tract last aforesaid shall, within the time hereinafter prescribed, pay the value thereof to such school district.
2. Any such schoolhouse site containing two or more acres shall be subject to the law as otherwise provided.
[C73, §1828; C97, §2816; S13, §2816; C24, 27, 31, 35, 39, §4379; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.15]
Referred to in §297.22
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.16 - Appraisers.

297.16 Appraisers.
In case the school district and said owner of the tract from which such school site was taken, do not agree as to the value of such site, the chief judge of the judicial district of the county in which the greater part of such school district is situated, shall, on the written application of either party, appoint three disinterested voters of the county from the list of persons eligible to serve as compensation commissioners to appraise the site.
[C97, §2816; S13, §2816; C24, 27, 31, 35, 39, §4380; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.16]
Referred to in §297.22
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.17 - Notice.

297.17 Notice.
The county sheriff shall give notice to both parties of the time and place of making such appraisement, which notice shall be served in the same manner and for the same time as for the commencement of action in the district court.
[C24, 27, 31, 35, 39, §4381; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.17]
Referred to in §297.22, 331.653
Time and manner of service,
R.C.P. 1.302 – 1.315
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.18 - Appraisement.

297.18 Appraisement.
Such appraisers shall inspect the premises and, at the time and place designated in the notice, appraise said site in writing, which appraisement, after being duly verified, shall be filed with the county sheriff.
[C24, 27, 31, 35, 39, §4382; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.18]
Referred to in §297.22
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.19 - Public sale.

297.19 Public sale.
If the owner of the tract from which said site was taken fails to pay the amount of such appraisement to such school district within twenty days after the filing of same with the county sheriff, the school district may sell said site to any other person at the appraised value, or may sell the same at public sale to the highest bidder.
[C24, 27, 31, 35, 39, §4383; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.19]
Referred to in §297.22
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.20 - Sale of improvements.

297.20 Sale of improvements.
If there are improvements on said site, the improvements may, at the request of either party, be appraised and sold separately.
[C97, §2816; S13, §2816; C24, 27, 31, 35, 39, §4384; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.20]
Referred to in §297.22
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.25 - Rule of construction.

297.25 Rule of construction.
Section 297.22 shall be construed as independent of the power vested in the electors by section 278.1, and as additional to such power. If a board of directors has exercised its independent power under section 297.22 regarding the disposition of real or personal property of the school district and has by resolution approved such action, the electors may subsequently proceed to exercise their power under section 278.1 for a purpose directly contrary to an action previously approved by the board of directors in accordance with section 297.22. However, the electors shall be limited to ten days after an action by the board to exercise such power for a purpose directly contrary to the board’s action.
[C27, 31, 35, §4385-a4; C39, §4385.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.25]
97 Acts, ch 184, §4; 2008 Acts, ch 1148, §3; 2009 Acts, ch 10, §3, 4
Referred to in §278.1
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.26 - Sale by department.

297.26 Sale by department.
Any school building or any school site, the title of which is vested in the state of Iowa by reason of it having been provided by state mining camp funds for schools in mining camps, shall be sold by the department when the director of the department of education determines it is no longer needed for school purposes.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.26]
86 Acts, ch 1238, §55, 56, 58; 86 Acts, ch 1245, §1489, 1984
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.27 - Preference to owner of tract.

297.27 Preference to owner of tract.
When the buildings or sites are sold, the owners of the tract from which the same was originally taken shall have first option on the purchase of the same.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.27]
86 Acts, ch 1245, §1985
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.28 - Appraisers.

297.28 Appraisers.
If the department and the owner of the tract from which the school site was taken do not agree as to the value of such site or building, the chief judge of the judicial district of the county in which the greater part of such school site is situated shall, on the written application of either party, appoint three disinterested voters of the county from the list of compensation commissioners to appraise such site. The county sheriff shall give notice to both parties of the time and place of making such appraisement, which notice shall be served in the same manner and for the same time as for the commencement of an action in the district court.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.28]
86 Acts, ch 1245, §1986
Referred to in §331.653
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.29 - Report filed.

297.29 Report filed.
Such appraisers shall inspect the premises and at the time and place designated in the notice, appraise such site or building in writing, which appraisement, after being duly verified, shall be filed with the sheriff.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.29]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.30 - Public sale.

297.30 Public sale.
If the owner of the tract from which said site was taken fails to pay the amount of such appraisement to the department within thirty days after the filing of the same with the sheriff, the department may sell said site or building to any other person at the appraised value, or may sell the same at public sale to the highest bidder and the proceeds of such sale are to be added to the permanent school fund of the state.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.30]
2014 Acts, ch 1092, §62
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.31 - Improvements.

297.31 Improvements.
If there are improvements on a school site, the improvements may at the request of either party be appraised and sold separately.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.31]
2019 Acts, ch 59, §83
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 297 - SCHOOLHOUSES AND SCHOOLHOUSE SITES › Section 297.32 - Equipment and supplies.

297.32 Equipment and supplies.
If there is any school equipment, supplies, or other usable school materials, such as desks, blackboards, playground equipment, or the like, in or on said buildings or grounds, the director of the department of education may remove the same and divert their use to other public school districts.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §297.32]
85 Acts, ch 212, §21
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.1 - School taxes.

298.1 School taxes.
The board of each school district shall estimate the amount of the proposed expenditures and proposed receipts for the general school purposes at a time and in a manner to effectuate the provisions of chapter 257 and sections 256B.9 and 256B.11. Compliance with chapter 24 shall be observed.
[C51, §1152; R60, §2033, 2034, 2037, 2038, 2044, 2088; C73, §1777, 1778; C97, §2806; S13, §2806; SS15, §2794-a; C24, 27, 31, 35, 39, §4386; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.1]
89 Acts, ch 135, §106
Referred to in §294.12, 294.13, 294.14
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.4 - District management levy.

298.4 District management levy.
1. The board of directors of a school district may certify for levy by April 15 of a school year, a tax on all taxable property in the school district for a district management levy. The revenue from the tax levied in this section shall be placed in the district management levy fund of the school district. The district management levy shall be expended only for the following purposes:
a. To pay the cost of unemployment benefits as provided in section 96.31.
b. To pay the costs of liability insurance and the costs of a judgment or settlement relating to liability together with interest accruing on the judgment or settlement to the expected date of payment.
c. To pay the costs of insurance agreements under section 296.7.
d. To pay the costs of a judgment under section 298.16.
e. To pay the cost of early retirement benefits to employees under section 279.46.
f. To pay the costs of mediation and arbitration, including but not limited to legal fees associated with such mediation or arbitration.
2. Unencumbered funds collected from the levies authorized in sections 96.31, 279.46, and 296.7 prior to July 1, 1991, may be expended for the purposes listed in subsection 1, paragraphs “a”, “c”, and “e”.
89 Acts, ch 135, §109; 90 Acts, ch 1168, §41; 92 Acts, ch 1187, §10; 93 Acts, ch 1, §11; 94 Acts, ch 1029, §26, 27; 2010 Acts, ch 1061, §103; 2010 Acts, ch 1193, §48; 2015 Acts, ch 50, §1, 2
Referred to in §96.31, 257.19, 296.7, 298A.3, 670.10
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.5 - Taxes estimated.

298.5 Taxes estimated.
School corporations containing territory in adjoining counties may vote and estimate all taxes for school purposes in dollars and cents per thousand dollars of assessed value.
[C97, §2806; S13, §2806; C24, 27, 31, 35, 39, §4389; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.5]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.6 - Public disclosure of outstanding levies.

298.6 Public disclosure of outstanding levies.
The board of directors of a school district shall, prior to certifying any levy by board approval, or submitting a levy for voter approval, facilitate public access to a complete listing of all outstanding levies within the school district by rate, amount, duration, and the applicable maximum levy limitations. The information relating to outstanding levies shall be posted on an internet site maintained by the school district by January 1 of each school year, and updated prior to board approval or submission for voter approval of any levy during the school year. If the school district does not maintain or develop an internet site, the school district shall either distribute or post written copies of the listing at specified locations throughout the school district.
2006 Acts, ch 1152, §15; 2009 Acts, ch 54, §11; 2013 Acts, ch 90, §257
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.7 - Contract for use of library — tax levy.

298.7 Contract for use of library — tax levy.
1. The board of directors of a school corporation in which there is no free public library may contract with a free public library for the free use of the library by the residents of the school district, and pay the library the amount agreed upon for the use of the library as provided by law. During the existence of the contract, the board shall certify annually a tax sufficient to pay the library the consideration agreed upon, not exceeding twenty cents per thousand dollars of assessed value of the taxable property of the district. During the existence of the contract, the school corporation is relieved from the requirement that the school treasurer withhold funds for library purposes. This section does not apply in townships where a contract for other library facilities is in existence.
2. However, if a school district which is qualified to contract for library services under subsection 1 levies a tax not to exceed twenty cents per thousand dollars of assessed valuation of the taxable property for school library purposes in the fiscal year before a reorganization involving the district, the tax levy shall remain valid for succeeding fiscal years, and shall be levied and collected against the taxable property of the former district which is part of the reorganized district for school library purposes. The contract and the tax levy may be discontinued by a petition signed by eligible electors residing in the former district. The petition requesting the discontinuance must be signed by no fewer than one hundred eligible electors or thirty percent of the number voting at the last preceding school election in the former district, whichever is greater. The petition must be filed with the secretary of the board of directors of the school district at least seventy-five days before the next regular school election. The proposal to discontinue the levy shall be deemed adopted if the vote in favor of the discontinuance is equal to at least a majority of the total vote cast on the proposal by the electors of the former school district.
[S13, §2806; C24, 27, 31, 35, 39, §4391; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.7]
84 Acts, ch 1288, §1; 93 Acts, ch 74, §1
Referred to in §298A.7
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.8 - Levy by board of supervisors.

298.8 Levy by board of supervisors.
The board of supervisors shall at the time of levying taxes for county purposes levy the taxes necessary to raise the various funds authorized by law and certified to it by law, but if the amount certified for any such fund is in excess of the amount authorized by law, it shall levy only so much thereof as is authorized by law.
[R60, §2059; C73, §1779, 1780; C97, §2807; SS15, §1303; C24, 27, 31, 35, 39, §4393; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.8]
Referred to in §294.12, 294.13, 294.14
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.9 - Special levies.

298.9 Special levies.
If the voter-approved physical plant and equipment levy, consisting solely of a physical plant and equipment property tax levy, is approved by the voters at an election held on a date specified in section 39.2, subsection 4, paragraph “c”, and certified to the board of supervisors after the regular levy is made, the board shall at its next regular meeting levy the tax and cause it to be entered upon the tax list to be collected as other school taxes. If the certification is filed prior to May 1, the annual levy shall begin with the tax levy of the year of filing. If the certification is filed after May 1 in a year, the levy shall begin with the levy of the fiscal year succeeding the year of the filing of the certification.
[C97, §2807; SS15, §1303; C24, 27, 31, 35, 39, §4394; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.9]
89 Acts, ch 135, §110; 95 Acts, ch 67, §23; 96 Acts, ch 1215, §54; 2008 Acts, ch 1115, §49, 71; 2009 Acts, ch 57, §81, 97