The groups warring over proposed amendments to Iowa’s constitution offerstarkly different takes on the issues involved. One amendment limits statelegislators’ ability to raise taxes by requiring a 60 percent vote to passan income, sales or use tax increase. The other restricts legislators’ability to spend taxes by restricting the state budget to 99 percent of taxrevenue — and setting accounting standards.Both sides have focused on how the amendments might affect schools. Supporters say school spending will be protected by the limits, as educationspending cuts came in the ’80s when the state faced a deficit. Opponentssay school spending will be the first to be cut or frozen as spending oneducation is the biggest slice of the state budget pie.Editors: This is the second in a series of reports on the upcoming vote. On Monday, the review will focus on states which have tax and expenditurelimitations. On Tuesday, the special report will focus on voter turn-outand the rarity of a special election to amend Iowa’s constitution.