Iowa Code — Title X (Revenue)
Iowa Code § 423F.1 — Legislative intent
1 ST A TEWIDE S CHOOL INFRA STRUCTURE FUNDING, §423F .1 423F .1 Legislative intent. It is the intent of the general assembly that the increase in the state sales, services, and use taxes under chapter 423, subchapters II and III , from five percent to six percent on July 1, 2008, shall be used solely for purposes of providing revenues to local school districts under this chapter to be used solely for school infrastructure purposes or school district property tax relief. 2008 Acts, ch 1134, §27 Fri Dec 12 20:21:06 2025 Iowa Code 2026, Section 423F .1 (20, 0)
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