Iowa Code

Iowa Code § 257.25 (2026)

Instructional support income surtax certification

✓ current as of July 2026
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1. On or before November 15 each year, the director of revenue shall make an accounting of the instructional support income surtax collected under this chapter since January 1 of the same calendar year from taxpayers in each school district in the state which has approved the instructional support program, and shall certify to the department of management and the department of education the amount of total instructional support income surtax credited from the taxpayers of each school district.

2. On or before January 15 of each year, the director of revenue shall make an accounting of the instructional support income surtax collected under this chapter during the preceding calendar year from taxpayers in each school district in the state which has approved the instructional support program, and shall certify to the department of management and the\n\nTue Dec 09 22:19:14 2025 Iowa Code 2026, Chapter 257 (45, 1) §257.25, FINANCING SCHOOL PROGRAMS 36\n\ndepartment of education the amount of total instructional support income surtax credited from the taxpayers of each school district. 89 Acts, ch 135, §25; 2003 Acts, ch 145, §286; 2023 Acts, ch 115, §60 Referred to in §257.29, 298.2 \n

Notes of Decisions
Cited in 5 cases, 1972–1985 · leading case: Johnson v. Charles City Cmty. Schs. Bd. of Educ., 368 N.W.2d 74 (Iowa 1985).
Johnson v. Charles City Cmty. Schs. Bd. of Educ., 368 N.W.2d 74 (Iowa 1985). · cites it 58× “established for ten years or more within the State of Iowa prior to July 1, 1967, which professes principles or tenets that differ substantially from the objectives, goals, and philosophy of education embodied in the standards set forth in section 257.25, and rules adopted in…”
Bunger Ex Rel. Bunger v. Iowa High Sch. Athletic Ass'n, 197 N.W.2d 555 (Iowa 1972). · cites it 13× “In 1965 and by amendments in subsequent sessions, the legislature adopted a comprehensive statute containing guidelines for approval and disapproval of schools by the State Board of Public Instruction, in what is now § 257.25, Code, 1971. That statute provides in subsection 10:…”
Fellowship Baptist Church v. Benton, 620 F. Supp. 308 (S.D. Iowa 1985). · cites it 7× “Section 257.25, The Code, establishes detailed curriculum requirements for public and nonpublic schools.”
Spilman v. Bd. of Directors of Davis Cty., 253 N.W.2d 593 (Iowa 1977). · cites it 3× “At no place in either the Code or Department Rule is there any provision made for certification of “library clerks,” although it appears the Iowa Administrative Code, effective July 1, 1975 and thus inapplicable here, would cover cases after that date.”
State v. Moorhead, 308 N.W.2d 60 (Iowa 1981). · cites it 2× “Section 257.25, The Code, establishes detailed curriculum requirements for public and nonpublic schools.”
— Iowa Code § 257.25(10) — 1 case
Bunger Ex Rel. Bunger v. Iowa High Sch. Athletic Ass'n, 197 N.W.2d 555 (Iowa 1972). “In 1965 and by amendments in subsequent sessions, the legislature adopted a comprehensive statute containing guidelines for approval and disapproval of schools by the State Board of Public Instruction, in what is now § 257.25, Code, 1971. That statute provides in subsection 10:…”
— Iowa Code § 257.25(3) — 2 cases
Johnson v. Charles City Cmty. Schs. Bd. of Educ., 368 N.W.2d 74 (Iowa 1985). “established for ten years or more within the State of Iowa prior to July 1, 1967, which professes principles or tenets that differ substantially from the objectives, goals, and philosophy of education embodied in the standards set forth in section 257.25, and rules adopted in…”
Fellowship Baptist Church v. Benton, 620 F. Supp. 308 (S.D. Iowa 1985). “Section 257.25, The Code, establishes detailed curriculum requirements for public and nonpublic schools.”
— Iowa Code § 257.25(9)(a)(2) — 1 case
Spilman v. Bd. of Directors of Davis Cty., 253 N.W.2d 593 (Iowa 1977). “At no place in either the Code or Department Rule is there any provision made for certification of “library clerks,” although it appears the Iowa Administrative Code, effective July 1, 1975 and thus inapplicable here, would cover cases after that date.”
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