15-980. Uncollected property tax; supplemental state aid
A. If a county treasurer certifies to a school district after January 1 that, in
the treasurer's reasonable belief, more than twenty per cent of the primary property tax
revenues that the school district is entitled by law to receive pursuant to section
42-18052 will not be remitted to the district due to property tax delinquencies, the
district is eligible for supplemental state aid pursuant to this section.
B. On receiving a certificate pursuant to subsection A of this section, the school
district may apply to the department of education for supplemental state aid. The
application shall include the county treasurer's certified estimate of the total amount
of uncollected primary property taxes for the school district for the tax year payable in
the current fiscal year.
C. Within forty-five days after receiving a complete and correct application, the
state board of education shall pay to the school district from amounts appropriated for
state aid the amount determined in subsection B of this section. The department of
education shall notify the county treasurer and the county school superintendent of the
amount and the date of the payment of the supplemental state aid. Supplemental state aid
paid under this section shall be excluded from the calculation made pursuant to section
15-973, subsection C.
D. The superintendent of a school district that receives supplemental state aid
shall report to the department of education between May 5 and May 25 the actual amount of
primary property taxes that were not collected and remitted to the district during the
current fiscal year, based on information from the county treasurer. If the amount of
supplemental state aid paid pursuant to subsection C of this section exceeds the actual
amount of the uncollected primary property taxes that the district is entitled to
receive, the state board of education shall deduct the difference between the amount of
supplemental state aid paid and the amount of the uncollected primary property taxes from
the June 15 and, if necessary, subsequent apportionments of state aid pursuant to section
15-973, subsection B.
E. Beginning on June 1 after the payment of supplemental state aid, the county
school superintendent shall report quarterly to the department of education the amount of
any payments of delinquent primary property taxes received by the district during the
previous quarter with respect to a tax year for which the supplemental state aid was paid
and not previously deducted from state aid pursuant to subsection D of this section. The
department shall deduct the amount reported from the next apportionment of state aid to
the district pursuant to section 15-973, subsection B until the supplemental state aid is
repaid. If the district does not receive any apportionment pursuant to section 15-973,
subsection B, the department shall direct the school district superintendent to pay that
amount to the state treasurer for deposit in the state general fund.
|