NORWALK COMMUNITY SCHOOL DISTRICT
RENEWAL OF SALES TAX REVENUE PURPOSE STATEMENT
NOVEMBER 5, 2019 ELECTION
NOTICE OF ELECTION
The Norwalk Community School District intends to replace its existing revenue purpose
statement with the following revenue purpose statement in order to comply with the
requirements of the Iowa Code to authorize the expenditure of revenues (“SAVE Revenue”)
from the State of Iowa Secure an Advanced Vision for Education Fund (“SAVE”) received by
the Norwalk Community School District. The revenue purpose statement does not impose any
additional taxes but gives the Norwalk Community School District the authority to spend SAVE
Revenue for any one or more of the listed lawful purposes which currently exist or may be
authorized in the future, as determined appropriate by the school board and/or school district
staff in accordance with the applicable legal process otherwise required to spend such SAVE
Proposed Revenue Purpose Statement to Replace Existing Revenue Purpose Statement
Money received by the Norwalk Community School District from the State of Iowa Secure an Advanced Vision for Education Fund may be spent for any one or more of the following purposes:
• Reduction of debt service levies.
• Reduction of regular and voter-approved physical plant and equipment levies.
• Reduction of public educational and recreational levies.
• For any authorized school infrastructure, including school safety and security
infrastructure, and athletic facility infrastructure for the school district as defined and provided in Iowa Code 423F.3, which includes without limitation the following: (a) payment or retirement of outstanding revenue indebtedness or general obligation indebtedness issued for school infrastructure purposes, and energy improvement loans and loan agreements authorized by Iowa Code Section 297.36; (b) purchasing, constructing, furnishing, equipping, reconstructing, repairing, improving, remodeling, or demolition of schoolhouses, gymnasium, stadiums, fieldhouses, or school bus garage; (c) procuring a site, or purchasing land to add to a site already owned, or procuring and improving a site for an athletic field, or improving a site already owned for an athletic field; and (d) improving buildings or sites for the purpose of accessing digital telecommunications over multiple channels, often referred to as broadband.
• For activities and expenditures listed in Iowa Code section 298.3 and section 300.2, including without limitation (a) energy conservation measures and improvements, including payments under financing agreements, (b) purchase, lease, or the lease- purchase of equipment or technology as authorized by law, including transportation, computer, and recreational equipment and to repair transportation equipment for transporting students, (c) purchase, lease, or lease-purchase school buildings, (d) to provide funds to make payments to a municipality or other entity as required under Iowa Code Section 403.19(2), and (e) to provide funds for demolition, cleanup, and other costs if such costs are necessitated by, and incurred within two years of, a disaster.
• To share or rent buildings or facilities, including a joint infrastructure project for
which buildings or facilities are constructed or leased for the purpose of offering
classes under a district-to-community college sharing agreement or concurrent
enrollment program or sharing facility agreements with any municipalities, school
districts or other local government entities.
• To provide funds to purchase land as part of start-up costs for new student
construction program or if the sale of the previous student construction was
insufficient to purchase land, and to purchase construction materials and supplies for
a student-constructed building or shed intended to be retained by and used by the
• For any other purposes authorized by law now or in the future and designated by the
Norwalk Community School District.
***End Proposed Revenue Purpose Statement ***
It being understood that if this proposition should fail to be approved by the voters, such
failure shall not be construed to terminate or restrict authority previously granted by the voters to expend receipts from SAVE according to its existing revenue purpose statement until its
expiration date. If a majority of eligible electors voting on the question fail to approve the proposed revenue purpose statement, then after the expiration of the existing revenue purpose statement, SAVE Revenue received by the Norwalk Community School District shall first be expended for the following purposes, in the following order:
Payment of obligations for which SAVE Revenue has been pledged to the
Reduction of bond levies under Iowa Code Sections 298.18 and 298.18A and
all other debt levies.
Reduction of the regular and voter-approved physical plant and equipment
levy under Iowa Code Section 298.2.
Reduction of the public educational and recreational levy under Iowa Code
For any authorized infrastructure purpose of the school district as defined in
Iowa Code Section 423F.3(6).
For the payment of principal and interest on bonds issued under Iowa Code
Sections 423E.5 and 423F.4.