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IOWA SCHOOL BDS. v. IOWA DEPT. OF EDUC.

No. 05-1255.

739 N.W.2d 303 (2007)

IOWA ASSOCIATION OF SCHOOL BOARDS, Appellant, v. IOWA DEPARTMENT OF EDUCATION and The Iowa Auditor of State, Appellees.

Supreme Court of Iowa.

September 28, 2007.

Attorney(s) appearing for the Case

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.

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...

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