72-6451. Declining enrollment weighting.

72-6451

Chapter 72.--SCHOOLS
Article 64.--SCHOOL DISTRICT FINANCE AND QUALITY PERFORMANCE

      72-6451.   Declining enrollment weighting.(a) As used in this section:

      (1)   "School district" or "district" means a school district which: (A) Has adecliningenrollment; and (B)has adopted a local option budget in an amount which equals at least 31% of thestate financial aid for the school district at the time the district applies tothe state court of tax appeals for authority to make a levypursuant to this section.

      (2)   "Declining enrollment" means an enrollment which has declined in amountfrom that ofthe preceding school year.

      (b) (1) (A)   A school district may levy an ad valorem tax on the taxabletangible property of the district each year for a period of time not to exceedtwo years in an amount not to exceed the amount authorized by the statecourt of tax appeals under this subsection for the purposeof financing the costs incurred by the state that are directly attributable toassignment of declining enrollment weighting to enrollment of the district. Thestate court of tax appeals may authorize the district tomake a levy which will produce an amount that is not greater than the amount ofrevenues lost as a result of thedeclining enrollment of the district. Such amount shall not exceed 5% of thegeneral fund budget of the district in the school year in which the districtapplies to the state court of tax appeals for authority tomake a levy pursuant to this section.

      (B)   As an alternative to the authority provided in paragraph (1)(A), if adistrict was authorized to make a levy pursuant to this section in school year2006-2007, such district shall remain authorized to make a levy at a ratenecessary to generate revenue in the same amount that was generated in schoolyear 2007-2008 if the district adopts a local option budget in an amount equalto the state prescribed percentage in effect in school year 2006-2007.

      (2)   The state court of tax appeals shall certify to thestate board the amount authorized to be produced by the levy of a tax underthis section.

      (3)   The state board shall prescribe guidelines for thedata that school districts shall include in cases before the statecourt of tax appeals pursuantto this section.

      (c)   A district may levy the tax authorized pursuant to this section for aperiod of time not to exceed two years unless authority to make such levy isrenewed by the state court of tax appeals. The statecourt of tax appeals may renew the authority to make suchlevy for periods of time not to exceed two years.

      (d)   The state board shall provide to the state court oftax appeals such school data and information requested by the statecourt of tax appeals and any other information deemednecessary by the state board.

      (e)   There is hereby established in every district a fund which shall becalled the declining enrollment fund. Such fund shall consist of all moneysdeposited therein or transferred thereto according to law. The proceeds fromthe tax levied by a district under authority of this section shall be creditedto the declining enrollment fund of the district. The proceeds from the taxlevied by a district credited to the declining enrollment fund shall beremitted to the state treasurer in accordance with the provisions of K.S.A.75-4215, and amendments thereto. Upon receipt of each such remittance, thestate treasurer shall deposit the entire amount in the state treasury to thecredit of the state school district finance fund.

      History:   L. 2005, ch. 2, § 4 (Special Session);L. 2007, ch. 188, § 5;L. 2008, ch. 109, § 63; July 1.