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Search Org Chart Grants & RFP Directory & Contact Info Programs & Services (A-Z) Documents Reports, Data & Statistics Laws, Rules & Legislation News Calendars FAQs Links Careers Help	Overview Programs & Services Calendars FAQs Links School Infrastructure Local Option Sales and Services Tax Local Option Sales and Services Tax for School Infrastructure Supplemental School Infrastructure Amount Certificate of Need   Iowa Code 423E requires a district with a certified enrollment of fewer than 250 pupils or a certified enrollment of fewer than 100 pupils in grades 9-12 to obtain a Certificate of Need from the Department of Education before the district can expend its Supplemental School Infrastructure Amount on new construction or for payments of bonds issued for new construction against the Supplemental School Infrastructure Amount. If your district lans to use its supplemental amount for these purposes and is required to obtain a Certificate of Need, please contact Gary Schwartz, School Infrastructure Consultant, at gary.schwartz@iowa.gov, for an application form. Documents   Effective Date and Percent Tax by County     127K posted 03/14/05, updated 09/23/2005, updated 11/14/2005 42K posted 03/14/05, updated 09/23/2005, updated 11/14/2005 57K posted 03/14/05, updated 09/23/2005, updated 11/14/2005   Map     153K posted 03/14/05, 10K updated/posted 09/23/2005, 10K updated/posted 11/14/2005 Frequently Asked Questions (FAQ) Questions or Comments?
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