257.19 - INSTRUCTIONAL SUPPORT FUNDING.
257.19 INSTRUCTIONAL SUPPORT FUNDING.
The additional funding for the instructional support program for a
budget year is limited to an amount not exceeding ten percent of the
total of regular program district cost for the budget year and moneys
received under section 257.14 as a budget adjustment for the budget
year. Moneys received by a district for the instructional support
program are miscellaneous income and may be used for any general fund
purpose. However, moneys received by a district for the
instructional support program shall not be used as, or in a manner
which has the effect of, supplanting funds authorized to be received
under sections 257.41, 257.46, 298.2, and 298.4, or to cover any
deficiencies in funding for special education instructional services
resulting from the application of the special education weighting
plan under section 256B.9.
Certification of a board's intent to participate for a budget
year, the method of funding, and the amount to be raised shall be
made to the department of management not later than April 15 of the
base year. Funding for the instructional support program shall be
obtained from instructional support state aid and from local funding
using either an instructional support property tax or a combination
of an instructional support property tax and an instructional support
income surtax.
The board of directors shall determine whether the instructional
support property tax or the combination of the instructional support
property tax and instructional support income surtax shall be used
for the local funding. Subject to the limitation specified in
section 298.14, if the board elects to use the combination of the
instructional support property tax and instructional support income
surtax, for each budget year the board shall determine the percent of
income surtax that will be imposed, expressed as full percentage
points, not to exceed twenty percent. Section History: Recent Form
89 Acts, ch 135, § 19; 91 Acts, ch 126, §3; 93 Acts, ch 1, § 4
Referred to in § 257.21