257.2 - DEFINITIONS.
257.2 DEFINITIONS.
As used in this chapter:
1. "Allowable growth" means the amount by which state cost
per pupil and district cost per pupil will increase from one budget
year to the next.
2. "Base year" means the school year ending during the
calendar year in which a budget is certified.
3. "Budget adjustment" means an adjustment to the regular
program district cost of a school district for school districts in
which the regular program district cost for a year would be less than
the regular program district cost for the previous year.
4. "Budget year" means the school year beginning during the
calendar year in which a budget is certified.
5. "Combined district cost per pupil" is an amount determined
by adding together the regular program district cost per pupil for a
year and the special education support services district cost per
pupil for that year as calculated under section 257.10.
6. "Combined state cost per pupil" is a per pupil amount
determined by adding together the regular program state cost per
pupil for a year and the special education support services state
cost per pupil for that year as calculated under section 257.9.
7. "Committee" means the school budget review committee.
8. "Expenditures" means the total amounts paid from the
general fund of a school district.
9. "Miscellaneous income" means the receipts deposited to the
general fund of the school district but not including any of the
following:
a. Foundation aid.
b. Revenue obtained from the foundation property tax.
c. Revenue obtained from the additional property tax under
section 257.4.
10. "Property tax adjustment" means state aid distributed to
those school districts in which the property tax revenues generated
under this chapter would be higher than the revenues generated under
chapter 442, Code 1991.
11. "School district" means a school corporation organized
under chapter 274.
12. "State percent of growth" means the percent of growth
which is established by statute pursuant to section 257.8, and which
is used in determining the allowable growth. Section History: Recent Form
89 Acts, ch 135, § 2; 90 Acts, ch 1190, § 1; 91 Acts, ch 267,
§518; 94 Acts, ch 1023, §93
Referred to in § 24.17, 273.13, 279.45, 285.2