Preview:

IN THE SUPREME COURT OF IOWA
No. 51 / 05-1255 Filed September 28, 2007 IOWA ASSOCIATION OF SCHOOL BOARDS, Appellant, vs. IOWA DEPARTMENT OF EDUCATION and THE IOWA AUDITOR OF STATE, Appellees.

Appeal from the Iowa District Court for Polk County, Scott D. Rosenberg, Judge.

Nonprofit corporation representing interests of school districts appeals district court decision on judicial review affirming agency declaratory orders refusing school districts' request to use special property tax levy to pay portion of districts' fuel costs. AFFIRMED.

Dennis W. Johnson and Cristina F. Kuhn of Dorsey & Whitney LLP, Des Moines, for appellant.

Thomas J. Miller, Attorney General, and Christie J. Scase, Assistant Attorney General, for appellees.

2 TERNUS, Chief Justice. School districts in Iowa want to use a special property tax levy to pay for a portion of their transportation fuel costs. The appellant, Iowa Association of School Boards, sought separate declaratory rulings from the appellees, Iowa Department of Education and the Iowa Auditor of State, that would authorize member school districts to expend property taxes levied under Iowa Code section 298.4 (2003) on fuel purchased under a "fleet services program" administered through the association. Both agencies ruled school districts could not use monies raised by the special property tax levy permitted by section 298.4 for this purpose. The agencies' declaratory orders were affirmed by the district court on judicial review. After considering the arguments of the parties and the relevant legal authorities, we agree with the district court and affirm its decision. I. Background Facts and Proceedings. The facts in this case are undisputed. Every school district in Iowa is required to provide transportation to students living more than a specified distance from the student's designated school.

Download IOWA ASSOCIATION OF SCHOOL BOARDS vs. IOWA DEPARTMENT OF EDUCATION and THE IOWA

Iowa Law