Iowa Admin. Code r. 281-96.1
"Actual enrollment" means the number of students each school district certifies to the department by October 15 of each year in accordance with Iowa Code section 257.6(1).
"Base year" means the school year ending during the calendar year in which the budget is certified.
"Certificate of need" means the written department of education approval a school district must obtain if the district has a certified enrollment of fewer than 250 students or a certified enrollment of fewer than 100 students in grades 9 through 12.
"Combined actual enrollment" means the sum of the students in each school district located in whole or in part in a county who are residents of that county as determined by rule 281-96.2 (423E,423F).
"Department" means the state department of education.
"Guaranteed school infrastructure amount" means for a school district the statewide tax revenues per student, multiplied by the quotient of the tax rate percent imposed in the county, divided by 1 percent and multiplied by the quotient of the number of quarters the tax is imposed during the fiscal year divided by four quarters.
"New construction" means any erection of a facility or any modification or addition to a facility except for repairing existing schoolhouses or school buildings or for construction necessary for compliance with the federal Americans with Disabilities Act, 42 U.S.C. Sections 12101 to 12117, effective February 7, 2024.
"Nonresident student" means a student enrolled in a school district who does not meet the definition of a resident in Iowa Code section 282.1.
"Reconstruction" means rebuilding or restoring as an entity a thing that was lost or destroyed.
"Repair" means restoring an existing structure or thing to its original condition, as near as may be, after decay, waste, injury, or partial destruction, but does not include maintenance.
"Resident student" means a student enrolled in a school district who meets the definition of a resident in Iowa Code section 282.1.
"Revenue purpose statement" means a document prepared by the school district indicating the specific purpose or purposes for which the funding, pursuant to Iowa Code chapters 423E and 423F, will be expended.
"Sales tax" means the statewide sales and services tax for school infrastructure imposed in accordance with Iowa Code chapter 423F.
"School budget review committee" or "SBRC" means a committee that is established under Iowa Code section 257.30.
"School district" means a public school district in Iowa accredited by the state department of education.
"School infrastructure" means the same as defined in Iowa Code section 423F.3(6).
"Site improvement" means grading, landscaping, paving, seeding, and planting of shrubs and trees; constructing sidewalks, roadways, retaining walls, sewers and storm drains, and installing hydrants; surfacing and soil treatment of athletic fields and tennis courts; exterior lighting, including athletic fields and tennis courts; furnishing and installing flagpoles, gateways, fences, and underground storage tanks that are not parts of building service systems; demolition work; and special assessments against the school district for public improvements defined in Iowa Code section 384.37.
"Statewide tax revenues per student" means the amount per student established by Iowa Code section 423E.4(2)"b"(3).
Iowa Admin. Code r. 281-96.1