Iowa § 298.14 School district income surtaxes

Iowa Statutes

§ 298.14 — School district income surtaxes

Iowa § 298.14

Title VIIEDUCATION, HISTORY, AND CULTURE

Ch. 298SCHOOL TAXES AND BONDS

This text of Iowa § 298.14 (School district income surtaxes) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 298.14 (2026).

Text

1.Foreachfiscalyear, thecumulativetotalofthepercentsofsurtaxapprovedbytheboard of directors of a school district and collected by the department of revenue under sections 257.21, 257.29, and 298.2, and the enrichment surtax under section 442.15, Code 1989, and an income surtax collected by a political subdivision under chapter 422D, shall not exceed twenty percent.

2.Aschooldistrictincomesurtaxfundiscreatedintheofficeoftreasurerofstate. Income surtaxes collected by the department of revenue under sections 257.21, 257.29, and 298.2 and section 442.15, Code 1989, shall be deposited in the school district income surtax fund to the credit of each school district. A separate accounting of each surtax, by school district, shall be maintained.

3.The director of the department of administrative

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1. Foreachfiscalyear, thecumulativetotalofthepercentsofsurtaxapprovedbytheboard
of directors of a school district and collected by the department of revenue under sections
257.21, 257.29, and 298.2, and the enrichment surtax under section 442.15, Code 1989, and
an income surtax collected by a political subdivision under chapter 422D, shall not exceed
twenty percent.
2. Aschooldistrictincomesurtaxfundiscreatedintheofficeoftreasurerofstate. Income
surtaxes collected by the department of revenue under sections 257.21, 257.29, and 298.2 and
section 442.15, Code 1989, shall be deposited in the school district income surtax fund to the
credit of each school district. A separate accounting of each surtax, by school district, shall
be maintained.
3. The director of the department of administrative services shall draw warrants in
payment of the surtaxes collected in each school district. Warrants shall be payable in two
installments to be paid on approximately the first day of December and the first day of
February following collection of the taxes and shall be delivered to the respective school
districts.