59 chapters · 1,000 sections in this title.
Iowa Code § 423F.1 Legislative intent.
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It is the intent of the general assembly that the increase in the state sales, services, and use taxes under chapter 423, subchapters II and III , from five percent to six percent on July 1, 2008, shall be used solely for purposes of providing revenues to local school districts u…
Iowa Code § 423F.2 Secure an advanced vision for education fund creation and distribution — repeal of local sales and services taxes.
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1. a. After July 1, 2008, all local sales and services taxes for school infrastructure purposes imposed under chapter 423E , Code 2023, are repealed. After July 1, 2008, a county no longer has the authority under chapter 423E , Code 2023, or any other provision of law to impose o…
Iowa Code § 423F.3 Use of revenues.
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1. A school district receiving revenues from the secure an advanced vision for education fund under this chapter without a valid revenue purpose statement shall expend the revenues subject to subsections 2 and 3 for the following purposes: a. Reduction of bond levies under sectio…
Iowa Code § 423F.4 Borrowing authority for school districts.
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1. Subject to the conditions established under subsection 2 , a school district may anticipate its share of the revenues under section 423F.2 by issuing bonds in the manner provided in section 423E.5 , Code 2019. However, to the extent any school district has issued bonds anticip…