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