Terms Used In Iowa Code > Chapter 292 - School Infrastructure Program

• Capacity per pupil: means the sum of a school district's property tax infrastructure capacity per pupil and the sales tax capacity per pupil. See Iowa Code 292.1
• Committee: means the school budget review committee established in section 257. See Iowa Code 292.1
• Department: means the department of education established in section 256. See Iowa Code 292.1
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
• Fund: means the school infrastructure fund created in section 12. See Iowa Code 292.1
• Local match percentage: means a percentage equivalent to either of the following, whichever is less:
   a. See Iowa Code 292.1
• Program: means the school infrastructure program established in section 292. See Iowa Code 292.1
• Property: means a tangible object, animate or inanimate, under a museum's care which has intrinsic historic, artistic, scientific, or cultural value. See Iowa Code 305B.2
• Sales tax capacity per pupil: means the estimated amount of revenues that a school district receives or would receive from the secure an advanced vision for education fund pursuant to section 423F. See Iowa Code 292.1
• School: means an agency of the state or political subdivision of the state, individual, partnership, company, firm, society, trust, association, corporation, or any combination which meets any of the following criteria:
   a. See Iowa Code 261B.2
• School infrastructure: means activities initiated on or after July 1, 2000, as authorized in section 296. See Iowa Code 292.1
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
• year: means twelve consecutive months. See Iowa Code 4.1