reglab/statecodes huggingface dataset:
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.10 - Levy for cash reserve.

298.10 Levy for cash reserve.
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 in order to raise an amount for a necessary cash reserve for a school district’s general fund. The amount raised for a necessary cash reserve does not increase a school district’s authorized expenditures as defined in section 257.7.
2. For fiscal years beginning on or after July 1, 2009, if the school budget review committee determines that a school district’s unexpended fund balance is in excess of the amount necessary for operations, the school budget review committee shall direct the school district to use the unexpended fund balance in lieu of levying property taxes and shall direct the department of management to do one of the following:
a. For the fiscal period beginning July 1, 2009, and ending June 30, 2012, limit the school district’s cash reserve levy to a level that is not excessive as determined by the school budget review committee.
b. For fiscal years beginning on or after July 1, 2012, limit the school district’s cash reserve levy to a level that is not excessive as determined by the school budget review committee and does not exceed the cash reserve limitation in subsection 3.
3. For fiscal years beginning on or after July 1, 2012, the cash reserve levy for a budget year shall not exceed twenty percent of the general fund expenditures for the year previous to the base year minus the unexpended fund balance, as defined in section 257.2, for the year previous to the base year.
[81 Acts, ch 94, §1, 18; 82 Acts, ch 1128, §1, 5]
89 Acts, ch 135, §111; 93 Acts, ch 1, §12; 2009 Acts, ch 183, §70, 74; 2010 Acts, ch 1004, §7, 8, 10
Referred to in §257.31
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.11 - Apportionment of school funds.

298.11 Apportionment of school funds.
1. The county auditor shall, on the first Monday in April and the first Monday in October of each year, apportion the school tax, together with rents on unsold school lands to which the county is entitled as shown in notice from the director of the department of administrative services, and all other moneys in the hands of the county treasurer belonging in common to the schools of the county and not included in a previous apportionment, among the corporations in the county in the manner provided by law.
2. The county auditor shall immediately notify the county treasurer of such apportionment and of the amount due thereby to each corporation.
3. The county treasurer shall thereupon give notice to the president of each corporation, and shall pay out such apportionment moneys in the same manner that the county treasurer is authorized to pay other school moneys to the treasurers of the several school districts.
[R60, §1966, 2060, 2061; C73, §1781, 1782, 1841; C97, §2808; S13, §2808; C24, 27, 31, 35, 39, §4396; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.11]
86 Acts, ch 1016, §6; 2003 Acts, ch 145, §286; 2017 Acts, ch 54, §76
Referred to in §331.502, 331.552
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.13 - Direct deposit of tax revenue.

298.13 Direct deposit of tax revenue.
Before the fifteenth day of each month, the county treasurer shall send the amount collected for each fund through the last day of the preceding month for direct deposit into the depository and account designated by the school board. The county treasurer shall send a notice to the secretary of the school board stating the amount deposited, the date, the amount to be credited to each fund according to the budget, and the source of revenue.
[C73, §1784, 1785; C97, §2810; C24, 27, 31, 35, 39, §4398; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §298.13; 81 Acts, ch 117, §1210; 82 Acts, ch 1195, §1]
Referred to in §331.552, 331.558
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.14 - School district income surtaxes.

298.14 School district income surtaxes.
1. For each fiscal year, the cumulative total of the percents of surtax approved by the board of directors of a school district and collected by the department of revenue under sections 257.21, 257.29, and 298.2, and the enrichment surtax under section 442.15, Code 1989, and an income surtax collected by a political subdivision under chapter 422D, shall not exceed twenty percent.
2. A school district income surtax fund is created in the office of treasurer of state. Income surtaxes collected by the department of revenue under sections 257.21, 257.29, and 298.2 and section 442.15, Code 1989, shall be deposited in the school district income surtax fund to the credit of each school district. A separate accounting of each surtax, by school district, shall be maintained.
3. The director of the department of administrative services shall draw warrants in payment of the surtaxes collected in each school district. Warrants shall be payable in two installments to be paid on approximately the first day of December and the first day of February following collection of the taxes and shall be delivered to the respective school districts.
89 Acts, ch 135, §112; 92 Acts, ch 1226, §1; 2000 Acts, ch 1072, §2; 2003 Acts, ch 145, §234; 2017 Acts, ch 54, §76
Referred to in §257.19, 257.24, 257.26, 257.29, 298.2
See also §422D.2 for limit on total surtax
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.15 - Payment of judgment.

298.15 Payment of judgment.
When a judgment shall be obtained against a school corporation, its board shall order the payment thereof out of the proper fund by an order on the treasurer, not in excess, however, of the funds available for that purpose.
[R60, §2095; C73, §1787; C97, §2811; C24, 27, 31, 35, 39, §4400; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.15]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.16 - Judgment tax.

298.16 Judgment tax.
If the proper fund is not sufficient, then, unless its board has provided by the issuance of bonds for raising the amount necessary to pay a judgment, the cost of the judgment shall be included in the district management levy.
[R60, §2095; C73, §1787; C97, §2811; C24, 27, 31, 35, 39, §4401; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.16]
89 Acts, ch 135, §113
Referred to in §298.4
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.18A - Levy adjustment.

298.18A Levy adjustment.
If, in the opinion of the board of a school corporation, after having originally estimated and certified the amount required to pay interest and principal due upon bonded indebtedness incurred before July 1, 1995, an adjustment in the amount certified in excess of that previously levied by the resolution authorizing issuance of the bonds becomes necessary in anticipation of future projected revenue shortfalls resulting from a machinery and equipment-related taxable valuation decrease from the valuation as of January 1, 1994, an adjustment shall be permitted subject to the following limitations:
1. An adjustment shall be permitted only in a district in which machinery and equipment valuation exceeds twenty percent of total taxable valuation as of January 1, 1994.
2. The adjustment shall not result in a total amount levied in excess of the two dollar and seventy cent per thousand dollars of assessed valuation limit provided in section 298.18. An adjustment in excess of the two dollar and seventy cent per thousand dollars of assessed valuation limit shall be subject to the election provisions for increases of up to four dollars and five cents per thousand dollars of assessed valuation provisions of section 298.18.
3. The amount of the adjustment, when added to the amount originally estimated and certified, for any one year, shall not exceed the least of:
a. The amount required to pay interest and principal due upon bonded indebtedness for the three-year period beginning on the date of the adjustment.
b. One hundred twenty-five percent of the amount originally estimated and certified.
c. One hundred ten percent of the total district levies for the fiscal year preceding the fiscal year in which the adjustment is to be added.
4. The amount of the adjustment plus the amount of state replacement moneys received under section 427B.19A which is attributable to the amount of the adjustment, when added to the amount originally estimated and certified, shall not result in the levying of an amount over the life of the issue in excess of the amount necessary for principal and interest repayment.
5. Amounts collected pursuant to this section shall be deposited in a separate debt service account distinct from the account established to hold principal and interest revenues resulting from the original levy.
6. An adjustment shall not be permitted which results in extending a levy beyond the earlier of the following:
a. Ten years from the original date of certification of the amount required to pay interest and principal.
b. June 30, 2007.
96 Acts, ch 1179, §1; 2008 Acts, ch 1115, §51, 71
Referred to in §423F.3
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.19 - Levy.

298.19 Levy.
The board of supervisors of the county to which the certificate is addressed within the contemplation of section 298.18 shall levy the necessary tax to raise the amount estimated, or so much thereof as may be lawful and within the limitation of said section which levy shall be made as other taxes for school purposes.
[S13, §2813-a; C24, 27, 31, 35, 39, §4404; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.19]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.20 - Funding or refunding bonds.

298.20 Funding or refunding bonds.
For the purpose of providing for the payment of any indebtedness of any school corporation represented by judgments or bonds, the board of directors of such school corporation, at any time or times, may provide by resolution for the issuance of bonds of such school corporation, to be known as funding or refunding bonds. The proceeds derived from the public or private sale of such funding or refunding bonds shall be applied in payment of such indebtedness; or the funding bonds or refunding bonds may be issued in exchange for the evidences of such indebtedness, par for par.
[S13, §2812-c; C24, 27, 31, 35, 39, §4405; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.20]
90 Acts, ch 1272, §74
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.21 - School bonds.

298.21 School bonds.
The board of directors of any school corporation when authorized by the voters at an election held on a date specified in section 39.2, subsection 4, paragraph “c”, may issue the negotiable, interest-bearing school bonds of the corporation for borrowing money for any or all of the following purposes:
1. To acquire sites for school purposes.
2. To erect, complete, or improve buildings authorized for school purposes.
3. To acquire equipment for schools, sites, and buildings.
[S13, §2812-d; C24, 27, 31, 35, 39, §4406; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.21]
2008 Acts, ch 1115, §52, 71
Vote required to authorize bonds, §75.1
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.22 - Form — rate of interest — where registered.

298.22 Form — rate of interest — where registered.
1. All of said bonds shall be substantially in the form provided for county bonds, but subject to changes that will conform them to the action of the board providing therefor; shall run not more than twenty years, and may be sooner paid if so nominated in the bond; bear a rate of interest not exceeding that permitted by chapter 74A, payable semiannually; be signed by the president and countersigned by the secretary of the board of directors; and shall not be disposed of for less than par value, nor issued for other purposes than this chapter provides.
2. All of said bonds, when issued, shall be delivered to the secretary of the board of directors, who shall register them in a book to be kept for that purpose, and shall deliver them when they have been properly countersigned.
3. The expenses of engraving and printing of bonds may be paid out of the general fund.
[S13, SS15, §2812-e; C24, 27, 31, 35, 39, §4407; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.22]
2017 Acts, ch 54, §76
Form of county bonds, §331.446
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.23 - Redemption.

298.23 Redemption.
Whenever the amount in the hands of the treasurer, belonging to the funds set aside to pay bonds, is sufficient to redeem one or more of the bonds which by their terms are subject to redemption, the treasurer shall give the owner of said bonds thirty days’ written notice of the readiness of the district to pay and the amount it desires to pay. If not presented for payment or redemption within thirty days after the date of such notice, the interest on such bonds shall cease and the amount due thereon shall be set aside for its payment whenever it is presented.
[S13, §2812-f; C24, 27, 31, 35, 39, §4408; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.23]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298 - SCHOOL TAXES AND BONDS › Section 298.24 - Record of bond buyers.

298.24 Record of bond buyers.
All redemptions shall be made in the order of their numbers. The treasurer shall keep a record of the parties to whom the bonds are sold, together with their post office addresses, and notice mailed to the address as shown by such record shall be sufficient.
[S13, §2812-f; C24, 27, 31, 35, 39, §4409; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §298.24]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.3 - District management levy fund.

298A.3 District management levy fund.
The district management levy fund is a special revenue fund. A district management levy fund must be established in any school corporation which levies the tax authorized under section 298.4.
94 Acts, ch 1029, §3
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.4 - Physical plant and equipment levy fund.

298A.4 Physical plant and equipment levy fund.
The physical plant and equipment levy fund is a capital project fund. A physical plant and equipment levy fund must be established in any school corporation which levies the tax authorized, whether regular or voter-approved, under section 298.2.
94 Acts, ch 1029, §4; 2013 Acts, ch 88, §30
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.6 - Public education and recreation levy fund.

298A.6 Public education and recreation levy fund.
The public education and recreation levy fund is a special revenue fund. A public education and recreation levy fund must be established in any school corporation which levies the tax authorized under section 300.2 or which receives revenue from a chapter 28E agreement authorized under section 300.1.
94 Acts, ch 1029, §6
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.8 - Student activity fund.

298A.8 Student activity fund.
1. The student activity fund is a special revenue fund. A student activity fund must be established in any school corporation receiving money from student-related activities such as admissions, activity fees, student dues, student fund-raising events, or other student-related cocurricular or extracurricular activities. Moneys in this fund shall be used to support only the cocurricular or extracurricular program defined in department of education administrative rules.
2. For school budget years beginning on or after July 1, 2016, the board of directors of a school corporation may, by board resolution, transfer from the school corporation’s general fund to the student activity fund an amount necessary to purchase or recondition protective and safety equipment required for any extracurricular interscholastic athletic contest or competition that is sponsored or administered by an organization as defined in section 280.13.
3. For the school budget year beginning July 1, 2020, the school budget year beginning July 1, 2021, and the school budget year beginning July 1, 2022, the board of directors may, by board resolution and notwithstanding any provision of law to the contrary, transfer from the school corporation’s general fund to the student activity fund an amount necessary, as recommended by the superintendent, to fund cocurricular or extracurricular activities for which moneys from student-related activities such as admissions, activity fees, student dues, student fund-raising events, or other student-related cocurricular or extracurricular activities fail to meet the financial needs of the activity as the result of restrictions placed on the activity related to the COVID-19 pandemic. This subsection is repealed July 1, 2023.
94 Acts, ch 1029, §8; 2017 Acts, ch 153, §16 – 18; 2018 Acts, ch 1112, §13, 16, 17; 2021 Acts, ch 96, §1 – 3
Referred to in §298A.15
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.9 - Capital project funds.

298A.9 Capital project funds.
A capital project fund must be established in any school corporation which issues bonds or other authorized indebtedness for capital projects or which initiates a capital project, or which receives grants or other funds for capital projects. Boards are authorized to establish more than one capital project fund as necessary. Any balance remaining in a capital project fund after the capital project is completed may be retained for future capital projects in accordance with the original purpose of the bond issue or voter-approved levy; or may be transferred, by board resolution, to the debt service fund, to the physical plant and equipment levy fund or another capital project fund, or to the fund from which the surplus originated; or transferred to the general fund in accordance with section 278.1, subsection 1, paragraph “e”.
94 Acts, ch 1029, §9; 2013 Acts, ch 88, §31
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.10 - Debt service fund.

298A.10 Debt service fund.
A debt service fund must be established in any school corporation which issues bonds or other authorized indebtedness. The debt service fund shall be used to pay interest as it becomes due and the amount necessary to pay the principal when due on bonds or other authorized indebtedness issued by the district, and to make payments required under a loan, lease-purchase agreement, or other evidence of indebtedness authorized by this Code. Moneys available to service this debt and received from other sources shall be transferred to the debt service fund and the payment of the debt shall be made from this fund. Funds remaining in the debt service fund after payment of all outstanding debt in accordance with the original purpose of the indebtedness may be transferred by board resolution to the physical plant and equipment levy fund or transferred to the general fund in accordance with section 278.1, subsection 1, paragraph “e”.
94 Acts, ch 1029, §10
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.11 - School nutrition fund.

298A.11 School nutrition fund.
A school nutrition fund is an enterprise fund. A school nutrition fund must be established in any school corporation receiving moneys from the school meal program authorized under chapter 283A.
94 Acts, ch 1029, §11; 95 Acts, ch 67, §24
Referred to in §283A.11
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.12 - Child care fund.

298A.12 Child care fund.
1. A child care fund is an enterprise fund. A child care fund must be established in any school corporation receiving moneys from the child care program authorized under section 279.49.
2. If the sum of the fees collected under section 279.49 for participation in a before and after school program and other moneys deposited in the fund as the result of the before and after school program exceeds the amount necessary to operate the before and after school program, the excess amount may, following a public hearing, be transferred by resolution of the board of directors of the school corporation for deposit in the general fund of the school corporation to be used for school district general fund purposes. The board shall publish notice of the time and the place of the public hearing in the same manner as required in section 24.9. The resolution transferring the excess amount shall state the original source and purpose of the funds, the method used to establish fee amounts for the before and after school program under section 279.49, subsection 4, the proposed use of such funds, and the amount of the transfer. The department of education shall prescribe the form for public hearing notices. The board shall provide a copy of the resolution to the department of education and shall make the resolution available for any audit performed under chapter 11. A transfer under this subsection does not increase a school district’s authorized expenditures as defined in section 257.7.
94 Acts, ch 1029, §12; 99 Acts, ch 192, §33; 2018 Acts, ch 1112, §14, 16, 17
2018 amendment applies to school budget years beginning on or after July 1, 2018;
2018 Acts, ch 1112, §17
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.13 - Trust, permanent, or custodial funds.

298A.13 Trust, permanent, or custodial funds.
Trust, permanent, or custodial funds shall be established by any school corporation to account for gifts it receives to be used for a particular purpose or to account for money and property received and administered by the district as trustee or custodian or in the capacity of an agent. Boards may establish trust, permanent, or custodial funds as necessary.
94 Acts, ch 1029, §13; 2013 Acts, ch 88, §32; 2020 Acts, ch 1022, §6
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE › Section 298A.14 - Other funds.

298A.14 Other funds.
A school corporation may establish other funds in accordance with generally accepted accounting principles and may certify other taxes to be levied for the funds as provided by state law. The status of each fund must be included in the annual report. The treasurer shall keep a separate account for each fund, and shall not pay an order that fails to state the fund upon which it is drawn and the specific use to which it is to be applied.
94 Acts, ch 1029, §14
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.1 - Attendance requirements.

299.1 Attendance requirements.
1. Except as provided in section 299.2, the parent, guardian, or legal or actual custodian of a child who is of compulsory attendance age shall cause the child to attend some public school or an accredited nonpublic school, or place the child under competent private instruction or independent private instruction in accordance with the provisions of chapter 299A, during a school year, as defined under section 279.10.
2. The board of directors of a public school district or the governing body of an accredited nonpublic school shall set the number of days or hours of required attendance for the schools under its control. The board of directors of a public school district or the governing body of an accredited nonpublic school may, by resolution, require attendance for the entire time when the schools are in session in any school year and adopt a policy or rules relating to the reasons considered to be valid or acceptable excuses for absence from school.
[S13, §2823-a; C24, 27, 31, 35, 39, §4410; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.1]
83 Acts, ch 17, §2, 4; 85 Acts, ch 6, §3; 88 Acts, ch 1087, §2; 88 Acts, ch 1259, §2, 3; 89 Acts, ch 265, §41; 91 Acts, ch 200, §3; 2010 Acts, ch 1061, §50; 2013 Acts, ch 121, §83, 85, 91
Referred to in §234.4, 279.10, 299.2, 299.6, 299.11, 299.12, 299A.1, 321.178A
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.1A - Compulsory attendance age.

299.1A Compulsory attendance age.
1. Except as provided in subsections 2 and 3, a child who has reached the age of six and is under sixteen years of age by September 15 is of compulsory attendance age. However, if a child enrolled in a school district or accredited nonpublic school reaches the age of sixteen on or after September 15, the child remains of compulsory age until the end of the regular school calendar.
2. A child who has reached the age of five by September 15 and who is enrolled in a school district shall be considered to be of compulsory attendance age unless the parent or guardian of the child notifies the school district in writing of the parent’s or guardian’s intent to remove the child from enrollment in the school district.
3. A child who has reached the age of four by September 15 and who is enrolled in the statewide preschool program under chapter 256C shall be considered to be of compulsory attendance age unless the parent or guardian of the child submits written notice to the school district implementing the program of the parent’s or guardian’s intent to remove the child from enrollment in the preschool program.
91 Acts, ch 200, §4; 2001 Acts, ch 110, §1; 2012 Acts, ch 1119, §40; 2013 Acts, ch 78, §2, 3
Referred to in §256C.3, 299.6, 299.11, 299A.1
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.1B - Failure to attend — driver’s license.

299.1B Failure to attend — driver’s license.
A person who is of compulsory attendance age who does not meet the requirements for an exception under section 299.2, who does not attend a public school or an accredited nonpublic school, who is not receiving competent private instruction or independent private instruction in accordance with the provisions of chapter 299A, and who does not attend an alternative school or adult education classes, shall not receive an intermediate or full driver’s license until age eighteen.
94 Acts, ch 1172, §32; 2005 Acts, ch 8, §1; 2013 Acts, ch 121, §92
Referred to in §299.6, 299.11, 299A.1, 321.213B
See §321.178
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.2 - Exceptions.

299.2 Exceptions.
Section 299.1 shall not apply to any child:
1. Who has completed the requirements for graduation in an accredited school or has obtained a high school equivalency diploma under chapter 259A.
2. Who is excused for sufficient reason by any court of record or judge.
3. While attending religious services or receiving religious instructions.
4. Who is attending a private college preparatory school accredited or probationally accredited under section 256.11, subsection 13.
5. Who has been excused under section 299.22.
6. Who is exempted under section 299.24.
[S13, §2823-a; C24, 27, 31, 35, 39, §4411; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.2]
86 Acts, ch 1245, §1490; 91 Acts, ch 200, §5
Referred to in §299.1, 299.1B, 299.6, 299.11, 299A.1, 321.178
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.3 - Reports from accredited nonpublic schools.

299.3 Reports from accredited nonpublic schools.
Within ten days from receipt of notice from the secretary of the school district within which an accredited nonpublic school is conducted, the principal of the accredited nonpublic school shall, once during each school year, and at any time when requested in individual cases, furnish to the secretary of the public school district, within which the accredited nonpublic school is located, a certificate and report in duplicate on forms provided by the public school district of the names and ages of each pupil of the accredited nonpublic school who is of compulsory attendance age and the grade level of each pupil, during the preceding year and from the time of the last preceding report to the time at which a report is required. In addition, the report shall identify all students of compulsory attendance age who were truant as defined by law or school policy and the number of days of truancy for the period covered by the report, and children who dropped out, withdrew from enrollment, or transferred to another Iowa school and the date their attendance ceased at the accredited nonpublic school. The secretary shall retain one of the reports and file the other with the secretary of the area education agency.
[S13, §2823-b; C24, 27, 31, 35, 39, §4412; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.3]
91 Acts, ch 200, §6; 93 Acts, ch 101, §207
Referred to in §299.6, 299.11, 299A.1
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.4 - Reports as to private instruction.

299.4 Reports as to private instruction.
1. The parent, guardian, or legal custodian of a child who is of compulsory attendance age, who places the child under competent private instruction under section 299A.2, not in an accredited school or a home school assistance program operated by a school district or accredited nonpublic school, shall furnish a report in duplicate on forms provided by the public school district, to the district by September 1 of the school year in which the child will be under competent private instruction. The secretary shall retain and file one copy and forward the other copy to the district’s area education agency. The report shall state the name and age of the child, the period of time during which the child has been or will be under competent private instruction for the year, an outline of the course of study, texts used, and the name and address of the instructor. The parent, guardian, or legal custodian of a child, who is placing the child under competent private instruction for the first time, shall also provide the district with evidence that the child has had the immunizations required under section 139A.8, and, if the child is elementary school age, a blood lead test in accordance with section 135.105D. The term “outline of course of study” shall include subjects covered, lesson plans, and time spent on the areas of study.
2. A home school assistance program operated by a school district or accredited nonpublic school shall furnish a report on forms provided by the department. The report shall, at a minimum, state the name and age of the child and the period of time during the school year in which the child has been or will be under competent private instruction by the home school assistance program.
[S13, §2823-b; C24, 27, 31, 35, 39, §4413; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.4]
88 Acts, ch 1259, §4; 91 Acts, ch 200, §7; 92 Acts, ch 1135, §9; 2000 Acts, ch 1066, §45; 2007 Acts, ch 79, §4; 2008 Acts, ch 1191, §110; 2013 Acts, ch 121, §84 – 86
Referred to in §299.6, 299.11, 299A.1, 299A.3
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.5 - Proof of mental or physical condition.

299.5 Proof of mental or physical condition.
The parent, guardian, or legal or actual custodian of a child who is of compulsory attendance age, who is physically or mentally unable to attend school, or whose presence in school would be injurious to the health of other pupils, shall furnish proofs by certificate under sections 256B.6 and 256B.7 as to the physical or mental condition of the child.
[S13, §2823-b; C24, 27, 31, 35, 39, §4414; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.5]
88 Acts, ch 1259, §5; 91 Acts, ch 200, §8
Referred to in §282.3, 299.6, 299.11, 299.22
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.6 - Violations — community service or fine or imprisonment.

299.6 Violations — community service or fine or imprisonment.
1. Any person who violates a mediation agreement under section 299.5A, who is referred for prosecution under section 299.5A and is convicted of a violation of any of the provisions of sections 299.1 through 299.5, who violates any of the provisions of sections 299.1 through 299.5, or who refuses to participate in mediation under section 299.5A, commits a public offense.
a. A first offense is a simple misdemeanor and a conviction is punishable by imprisonment not exceeding ten days or a fine not exceeding one hundred dollars. The court may order the person to perform not more than forty hours of unpaid community service instead of any fine or imprisonment.
b. A second offense is a serious misdemeanor and a conviction is punishable by imprisonment not exceeding twenty days or a fine not exceeding five hundred dollars, or both a fine and imprisonment. The court may order the person to perform unpaid community service instead of any fine or imprisonment.
c. A third or subsequent offense is a serious misdemeanor and a conviction is punishable by imprisonment not exceeding thirty days or a fine not exceeding one thousand dollars, or both a fine and imprisonment. The court may order the person to perform unpaid community service instead of any fine or imprisonment.
2. If community service is imposed as part of a sentencing order, the court may require that part or all of the service be performed for a public school district or nonpublic school if the court finds that service in the school is appropriate under the circumstances.
3. If a parent, guardian, or legal or actual custodian of a child who is truant, has made reasonable efforts to comply with the provisions of sections 299.1 through 299.5, but is unable to cause the child to attend school, the parent, guardian, or legal or actual custodian may file an affidavit listing the reasonable efforts made by the parent, guardian, or legal or actual custodian to cause the child’s attendance and the parent, guardian, or legal or actual custodian shall not be criminally liable for the child’s nonattendance.
[S13, §2823-a; C24, 27, 31, 35, 39, §4415; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.6]
88 Acts, ch 1259, §6; 91 Acts, ch 200, §10; 97 Acts, ch 174, §3; 2004 Acts, ch 1043, §5; 2013 Acts, ch 90, §73
Referred to in §299.5A, 299.6A, 299A.1
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.6A - Civil penalty — distribution of funds.

299.6A Civil penalty — distribution of funds.
1. In lieu of a criminal proceeding under section 299.6, a county attorney may bring a civil action against a parent, guardian, or legal or actual custodian of a child who is of compulsory attendance age, has not completed educational requirements, and is truant, if the parent, guardian, or legal or actual custodian has failed to cause the child to attend a public school or an accredited nonpublic school, or to place the child under competent private instruction or independent private instruction in the manner provided in this chapter. If the court finds that the parent, guardian, or legal or actual custodian has failed to cause the child to attend as required in this section, the court shall assess a civil penalty of not less than one hundred but not more than one thousand dollars for each violation established.
2. Funds received from civil penalties assessed pursuant to this section shall be paid to the school district of residence or school district of enrollment, if open enrolled, of the person against whom the court assessed the penalty. The school district shall use moneys received under this subsection to support programs for students who meet the definition of at-risk children adopted by the department of education.
97 Acts, ch 174, §4; 2004 Acts, ch 1043, §6; 2013 Acts, ch 121, §93; 2014 Acts, ch 1092, §63
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.7 - Custody of records.

299.7 Custody of records.
All such certificates, reports, and proofs shall be filed and preserved in the office of the secretary of the school corporation as a part of the records of the office, and the secretary shall furnish certified copies thereof to any person requesting the same.
[S13, §2823-b, -c; C24, 27, 31, 35, 39, §4416; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.7]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.8 - “Truant” defined.

299.8 “Truant” defined.
Any child of compulsory attendance age who fails to attend school as provided in this chapter, or as required by the school board’s or school governing body’s attendance policy, or who fails to attend competent private instruction or independent private instruction under chapter 299A, without reasonable excuse for the absence, shall be deemed to be a truant. A finding that a child is truant, however, shall not by itself mean that the child is a child in need of assistance within the meaning of chapter 232 and shall not be the sole basis for a child in need of assistance petition.
[S13, §2823-e; C24, 27, 31, 35, 39, §4417; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.8]
91 Acts, ch 200, §11; 2013 Acts, ch 121, §94
Referred to in §299.5A
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.9 - Truants — rules for punishment.

299.9 Truants — rules for punishment.
The board of directors of a public school district or the authorities in charge of an accredited nonpublic school shall prescribe reasonable rules for the punishment of truants.
[S13, §2823-d, -h; C24, 27, 31, 35, 39, §4418; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.9]
91 Acts, ch 200, §12
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.10 - Truancy officers — appointment.

299.10 Truancy officers — appointment.
1. The board of each school district may appoint a truancy officer. The board of each school district, which does not appoint a truancy officer for the district, shall designate a suitable person to collect information on the numbers of children in the district who are truant.
2. The board may appoint a member of the police force, marshal, teacher, school official, or other suitable person to serve as the district truancy officer.
[S13, §2823-e; C24, 27, 31, 35, 39, §4419; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.10]
91 Acts, ch 200, §13; 2021 Acts, ch 76, §150
Referred to in §299.12
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.11 - Duties of truancy officer.

299.11 Duties of truancy officer.
1. The truancy officer may take into custody without warrant any apparently truant child and place the child in the charge of the school principal, or the principal’s designee, designated by the board of directors of the school district in which the child resides, or in the charge of any nonpublic school or any authority providing competent private instruction or independent private instruction as defined in section 299A.1, designated by the parent, guardian, or legal or actual custodian; but if it is other than a public school, the instruction and maintenance of the child shall be without expense to the school district. If a child is taken into custody under this section, the truancy officer shall make every reasonable attempt to immediately notify the parent, guardian, or legal or actual custodian of the child’s location.
2. The truancy officer shall promptly institute proceedings against any person violating any of the provisions of sections 299.1 through 299.5A.
[S13, §2823-e, -f; C24, 27, 31, 35, 39, §4420; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.11]
91 Acts, ch 200, §14; 2013 Acts, ch 121, §95
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.13 - Civil enforcement.

299.13 Civil enforcement.
A person shall not disseminate or redisseminate information shared with the person pursuant to section 299.5A or 299.12, unless specifically authorized to do so by section 217.30, 299.5A, or 299.12. Unless a prohibited dissemination or redissemination of information is subject to injunction or sanction under other state or federal law, an action for judicial enforcement may be brought in accordance with this section. An aggrieved person, the attorney general, or a county attorney may seek judicial enforcement of the requirements of this section in an action brought against the public school or accredited nonpublic school or any other person who has been granted access to information pursuant to section 299.5A or 299.12. Suits to enforce this section shall be brought in the district court for the county in which the information was disseminated or redisseminated. Upon a finding by a preponderance of the evidence that a person has violated this section, the court shall issue an injunction punishable by civil contempt ordering the person in violation of this section to comply with the requirements of, and to refrain from any violations of section 299.5A or 299.12 with respect to the dissemination or redissemination of information shared with the person pursuant to section 299.5A or 299.12.
97 Acts, ch 174, §6; 2004 Acts, ch 1043, §9
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.15 - Reports by school officers and employees.

299.15 Reports by school officers and employees.
All school officers and employees shall promptly report to the secretary of the school corporation any violations of the truancy law of which they have knowledge, and the secretary shall inform the president of the board of directors who shall, if necessary, call a meeting of the board to take such action thereon as the facts justify.
[S13, §2823-g; C24, 27, 31, 35, 39, §4424; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.15]
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.18 - Education of certain children who are deaf or hard of hearing, blind, or have severe disabilities.

299.18 Education of certain children who are deaf or hard of hearing, blind, or have severe disabilities.
Children who are of compulsory attendance age and who are so deaf or hard of hearing, or blind, or have such severe disabilities so as to be unable to obtain an education in the public or accredited nonpublic schools shall be sent to the appropriate state-operated school, or shall receive appropriate special education under chapter 256B, unless exempted, and any person having such a child under the person’s control or custody shall see that the child attends the state-operated school or special education program during the scholastic year.
[S13, §2718-c; C24, 27, 31, 35, 39, §4427; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.18]
91 Acts, ch 200, §16; 96 Acts, ch 1129, §76; 2020 Acts, ch 1102, §21
Referred to in §299.19, 299.20
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.19 - Proceeding against parent.

299.19 Proceeding against parent.
Upon the failure of a person having the custody and control of a child who is blind, deaf or hard of hearing, or has severe disabilities to require the child’s attendance as provided in section 299.18, the state board of regents may make application to the district court or the juvenile court of the county in which the person resides for an order requiring the person to compel the attendance of the child at the proper state-operated school.
[S13, §2718-d, -e; C24, 27, 31, 35, 39, §4428; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.19]
91 Acts, ch 200, §17; 96 Acts, ch 1129, §77; 2020 Acts, ch 1102, §22
Referred to in §299.20
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.20 - Order.

299.20 Order.
Upon the filing of the application mentioned in section 299.19, the time of hearing shall be determined by the juvenile court or the district court. If, upon hearing, the court determines that the person required to appear has the custody and control of a child who should be required to attend a state-operated school under section 299.18, the court shall make an order requiring the person to keep the child in attendance at the state-operated school.
[C24, 27, 31, 35, 39, §4429; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.20]
91 Acts, ch 200, §18
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.21 - Contempt.

299.21 Contempt.
A failure to comply with the order of the court shall subject the person against whom the order is made to punishment the same as in ordinary contempt cases.
[C24, 27, 31, 35, 39, §4430; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.21]
Contempts, chapter 665
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.22 - When deaf or hard of hearing and blind children excused.

299.22 When deaf or hard of hearing and blind children excused.
Attendance at the state-operated school may be excused when the superintendent of the state-operated school certifies that an interdisciplinary staffing team has determined, pursuant to the requirements of chapter 256B, that the child is efficiently taught for the scholastic year in an accredited nonpublic or other school devoted to the instruction, by a private tutor, in the public schools, or is shown to be physically or mentally unable to attend school under section 299.5.
[S13, §2718-f; C24, 27, 31, 35, 39, §4431; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.22]
91 Acts, ch 200, §19; 2020 Acts, ch 1102, §23
Referred to in §299.2
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 299 - COMPULSORY EDUCATION › Section 299.23 - Agent of state board of regents.

299.23 Agent of state board of regents.
The state board of regents may employ an agent to aid in the enforcement of law relative to the education of deaf or hard-of-hearing children and blind children. The agent shall seek out children who should be in attendance at the state schools but who are not, and require such attendance. The agent shall institute proceedings against persons who violate the provisions of said law. The agent shall be allowed compensation at a rate fixed by the board of regents, and necessary traveling and hotel expenses while away from home in the performance of duty.
[C24, 27, 31, 35, 39, §4432; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §299.23]
2020 Acts, ch 1102, §24