FAQ's - Iowa Department of Education

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#	Article Title
1	What fund will be used to account for the Revenue Purpose Statement election costs? (Hot!)
2	If the revenue purpose statement included a generic purpose of property tax reduction, but was not specific as to which taxes or by what sequence they must be reduced, may the district select any taxes it wants to reduce, other than general or management (Hot!)
3	If a district doesn't have a revenue purpose statement, how must the proceeds be expended? (Hot!)
4	Are districts required to have a revenue purpose statement? (Hot!)
5	May the revenue purpose statement be broader than the definition of 'school infrastructure' in Iowa Code? (Hot!)
6	Can a school board by resolution, without a vote of the patrons of the district, modify the revenue purpose statement?
7	Are the levies on the certified budget reduced based on the projected revenues for the upcoming budget year, the actual and projected revenues for the base (current) year, or the actual revenues from the year prior to the base year?
8	Can the voters in the school district modify the revenue purpose statement?
9	Is there any limitation on the purposes that a district may list in its revenue purpose statement?
10	Is the district responsible for reducing the taxes on its certified budget prior to certifying the budget, or will the county auditor and Department of Management reduce the taxes prior to certifying the levies?
11	Is the district limited to those purposes included in its revenue purpose statement? (Hot!)
12	How does the district determine and accomplish the reduction in taxes? (Hot!)
13	If a district had a valid local option revenue purpose statement, must it submit a new revenue purpose statement to the electors for the statewide tax proceeds? (Hot!)
14	What is the definition of 'school infrastructure' for this purpose? (Hot!)
15	For how long is a Revenue Purpose Statement in effect? (Hot!)
16	How many voters are required to approve a Revenue Purpose Statement?
17	If the voters do not approve the Revenue Purpose Statement, how long must a district wait to submit another Revenue Purpose Statement? (Hot!)