Iowa Administrative Code › Agency 281 - Education Department › Title XVI - School Facilities › Chapter 96 - Statewide Sales and Services Tax for School Infrastructure › Rule 281-96.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
"Actual enrollment"
means the number of
				  students each school district certifies to the department by October 15 of each
				  year in accordance with Iowa Code section
				  257.6(1).
"Base year"
means the school year ending
				  during the calendar year in which the budget is certified.
"Certificate of need"
means the written
				  department of education approval a school district must obtain if the district
				  has a certified enrollment of fewer than 250 students or a certified enrollment
				  of fewer than 100 students in grades 9 through 12.
"Combined actual enrollment"
means the sum
				  of the students in each school district located in whole or in part in a county
				  who are residents of that county as determined by rule
				  281-96.2 (423E,423F).
"Department"
means the state department of
				  education.
"Guaranteed school infrastructure amount"
means for a school district the statewide tax revenues per student, multiplied
				  by the quotient of the tax rate percent imposed in the county, divided by 1
				  percent and multiplied by the quotient of the number of quarters the tax is
				  imposed during the fiscal year divided by four quarters.
"New construction"
means any erection of a
				  facility or any modification or addition to a facility except for repairing
				  existing schoolhouses or school buildings or for construction necessary for
				  compliance with the federal Americans with Disabilities Act,
				  42 U.S.C. Sections
				  12101 to
				  12117, effective February 7,
				  2024.
"Nonresident student"
means a student
				  enrolled in a school district who does not meet the definition of a resident in
				  Iowa Code section 282.1.
"Reconstruction"
means rebuilding or
				  restoring as an entity a thing that was lost or destroyed.
"Repair"
means restoring an existing
				  structure or thing to its original condition, as near as may be, after decay,
				  waste, injury, or partial destruction, but does not include maintenance.
"Resident student"
means a student enrolled
				  in a school district who meets the definition of a resident in Iowa Code
				  section 282.1.
"Revenue purpose statement"
means a document
				  prepared by the school district indicating the specific purpose or purposes for
				  which the funding, pursuant to Iowa Code chapters 423E and 423F, will be
				  expended.
"Sales tax"
means the statewide sales and
				  services tax for school infrastructure imposed in accordance with Iowa Code
				  chapter 423F.
"School budget review committee"
or
"SBRC"
means a committee that is established under Iowa Code
				  section 257.30.
"School district"
means a public school
				  district in Iowa accredited by the state department of education.
"School infrastructure"
means the same as
				  defined in Iowa Code section
				  423F.3(6).
"Site improvement"
means grading,
				  landscaping, paving, seeding, and planting of shrubs and trees; constructing
				  sidewalks, roadways, retaining walls, sewers and storm drains, and installing
				  hydrants; surfacing and soil treatment of athletic fields and tennis courts;
				  exterior lighting, including athletic fields and tennis courts; furnishing and
				  installing flagpoles, gateways, fences, and underground storage tanks that are
				  not parts of building service systems; demolition work; and special assessments
				  against the school district for public improvements defined in Iowa Code
				  section 384.37.
"Statewide tax revenues per student"
means
				  the amount per student established by Iowa Code section
				  423E.4(2)
"b"
(3).