Article 64.--SCHOOL DISTRICT FINANCE AND QUALITY PERFORMANCE
72-6441.Ad valorem tax levy for financing costs ofancillary school facilities weighting; conditions to qualify.(a) (1) The board of any district to which the provisions of this subsectionapply may levy an ad valorem tax on the taxable tangible property of thedistrict each year for a period of time not to exceed two years in an amountnot to exceed the amount authorized by the state court oftax appeals under this subsection for the purpose of financing the costsincurred by the state that are directly attributable to assignment ofancillary school facilities weighting to enrollment of the district. The statecourt of tax appeals may authorize the district to make alevy which will produce an amount that is notgreater than the difference between the amount of costs directly attributableto commencing operation of one or more new school facilities and the amountthat is financed from any other source provided by law for such purpose,including any amount attributable to assignment of school facilities weightingto enrollment of the district for each school year in which the district iseligible for such weighting. If the district is not eligible, or will beineligible, for school facilities weighting in any one or more years during thetwo-year period for which the district is authorized to levy a tax under thissubsection, the state court of tax appeals may authorizethe district to make a levy, in such year or years of ineligibility, whichwill produce an amount that is not greater than the actual amount of costsattributable to commencing operation of the facility or facilities.
(2) The state court of tax appeals shall certify to thestate board of education the amount authorized to be produced by the levy of atax under subsection (a).
(3) The state court of tax appeals may adopt rules andregulations necessary to effectuate the provisions of this subsection,including rules and regulations relating to the evidence required in supportof a district's claim that the costs attributable to commencing operation ofone or more new school facilities are in excess of the amount that is financedfrom any other source provided by law for such purpose.
(4) The provisions of this subsection apply to any district that (A)commenced operation of one or more new school facilities in the school yearpreceding the current school year or has commenced or will commence operationof one or more new school facilities in the current school year or any or allof the foregoing; (B) is authorized to adopt and has adopted a local optionbudget which is at least equal to that amount required to qualify for schoolfacilities weighting underK.S.A. 2009 Supp.72-6415b, and amendments thereto;and (C) is experiencing extraordinary enrollment growth as determined by thestate board of education.
(b) The board of any district that has levied an ad valorem tax on thetaxable tangible property of the district each year for a period of two yearsunder authority of subsection (a) may continue to levy such tax under authorityof this subsection each year for an additional period of time not to exceedthree years in an amount not to exceed the amount computed by the state boardof education as provided in this subsection if the board of the districtdetermines that the costs attributable to commencing operation of one or morenew school facilities are significantly greater than the costs attributable tothe operation of other school facilities in the district. The tax authorizedunder this subsection may be levied at a rate which will produce an amount thatis not greater than the amount computed by the state board of education asprovided in this subsection. In computing such amount, the state board shall(1) determine the amount produced by the tax levied by the district underauthority of subsection (a) in the second year for which such tax was leviedand add to such amount the amount of general state aid directly attributable toschool facilities weighting that was received by the district in the same year,and (2) compute 75% of the amount of the sum obtained under (1), which computedamount is the amount the district may levy in the first year of the three-yearperiod for which the district may levy a tax under authority of thissubsection, and (3) compute 50% of the amount of the sum obtained under (1),which computed amount is the amount the district may levy in the second year ofthe three-year period for which the district may levy a tax under authority ofthis subsection, and (4) compute 25% of the amount of the sum obtained under(1), which computed amount is the amount the district may levy in the thirdyear of the three-year period for which the district may levy a tax underauthority of this subsection.
(c) The proceeds from the tax levied by a district under authority of thissection shall be remitted to the state treasurer in accordance with theprovisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each suchremittance, the state treasurer shall deposit the entire amount in the statetreasury to the credit of the state school district finance fund.
Article 64.--SCHOOL DISTRICT FINANCE AND QUALITY PERFORMANCE
72-6441.Ad valorem tax levy for financing costs ofancillary school facilities weighting; conditions to qualify.(a) (1) The board of any district to which the provisions of this subsectionapply may levy an ad valorem tax on the taxable tangible property of thedistrict each year for a period of time not to exceed two years in an amountnot to exceed the amount authorized by the state court oftax appeals under this subsection for the purpose of financing the costsincurred by the state that are directly attributable to assignment ofancillary school facilities weighting to enrollment of the district. The statecourt of tax appeals may authorize the district to make alevy which will produce an amount that is notgreater than the difference between the amount of costs directly attributableto commencing operation of one or more new school facilities and the amountthat is financed from any other source provided by law for such purpose,including any amount attributable to assignment of school facilities weightingto enrollment of the district for each school year in which the district iseligible for such weighting. If the district is not eligible, or will beineligible, for school facilities weighting in any one or more years during thetwo-year period for which the district is authorized to levy a tax under thissubsection, the state court of tax appeals may authorizethe district to make a levy, in such year or years of ineligibility, whichwill produce an amount that is not greater than the actual amount of costsattributable to commencing operation of the facility or facilities.
(2) The state court of tax appeals shall certify to thestate board of education the amount authorized to be produced by the levy of atax under subsection (a).
(3) The state court of tax appeals may adopt rules andregulations necessary to effectuate the provisions of this subsection,including rules and regulations relating to the evidence required in supportof a district's claim that the costs attributable to commencing operation ofone or more new school facilities are in excess of the amount that is financedfrom any other source provided by law for such purpose.
(4) The provisions of this subsection apply to any district that (A)commenced operation of one or more new school facilities in the school yearpreceding the current school year or has commenced or will commence operationof one or more new school facilities in the current school year or any or allof the foregoing; (B) is authorized to adopt and has adopted a local optionbudget which is at least equal to that amount required to qualify for schoolfacilities weighting underK.S.A. 2009 Supp.72-6415b, and amendments thereto;and (C) is experiencing extraordinary enrollment growth as determined by thestate board of education.
(b) The board of any district that has levied an ad valorem tax on thetaxable tangible property of the district each year for a period of two yearsunder authority of subsection (a) may continue to levy such tax under authorityof this subsection each year for an additional period of time not to exceedthree years in an amount not to exceed the amount computed by the state boardof education as provided in this subsection if the board of the districtdetermines that the costs attributable to commencing operation of one or morenew school facilities are significantly greater than the costs attributable tothe operation of other school facilities in the district. The tax authorizedunder this subsection may be levied at a rate which will produce an amount thatis not greater than the amount computed by the state board of education asprovided in this subsection. In computing such amount, the state board shall(1) determine the amount produced by the tax levied by the district underauthority of subsection (a) in the second year for which such tax was leviedand add to such amount the amount of general state aid directly attributable toschool facilities weighting that was received by the district in the same year,and (2) compute 75% of the amount of the sum obtained under (1), which computedamount is the amount the district may levy in the first year of the three-yearperiod for which the district may levy a tax under authority of thissubsection, and (3) compute 50% of the amount of the sum obtained under (1),which computed amount is the amount the district may levy in the second year ofthe three-year period for which the district may levy a tax under authority ofthis subsection, and (4) compute 25% of the amount of the sum obtained under(1), which computed amount is the amount the district may levy in the thirdyear of the three-year period for which the district may levy a tax underauthority of this subsection.
(c) The proceeds from the tax levied by a district under authority of thissection shall be remitted to the state treasurer in accordance with theprovisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each suchremittance, the state treasurer shall deposit the entire amount in the statetreasury to the credit of the state school district finance fund.
Article 64.--SCHOOL DISTRICT FINANCE AND QUALITY PERFORMANCE
72-6441.Ad valorem tax levy for financing costs ofancillary school facilities weighting; conditions to qualify.(a) (1) The board of any district to which the provisions of this subsectionapply may levy an ad valorem tax on the taxable tangible property of thedistrict each year for a period of time not to exceed two years in an amountnot to exceed the amount authorized by the state court oftax appeals under this subsection for the purpose of financing the costsincurred by the state that are directly attributable to assignment ofancillary school facilities weighting to enrollment of the district. The statecourt of tax appeals may authorize the district to make alevy which will produce an amount that is notgreater than the difference between the amount of costs directly attributableto commencing operation of one or more new school facilities and the amountthat is financed from any other source provided by law for such purpose,including any amount attributable to assignment of school facilities weightingto enrollment of the district for each school year in which the district iseligible for such weighting. If the district is not eligible, or will beineligible, for school facilities weighting in any one or more years during thetwo-year period for which the district is authorized to levy a tax under thissubsection, the state court of tax appeals may authorizethe district to make a levy, in such year or years of ineligibility, whichwill produce an amount that is not greater than the actual amount of costsattributable to commencing operation of the facility or facilities.
(2) The state court of tax appeals shall certify to thestate board of education the amount authorized to be produced by the levy of atax under subsection (a).
(3) The state court of tax appeals may adopt rules andregulations necessary to effectuate the provisions of this subsection,including rules and regulations relating to the evidence required in supportof a district's claim that the costs attributable to commencing operation ofone or more new school facilities are in excess of the amount that is financedfrom any other source provided by law for such purpose.
(4) The provisions of this subsection apply to any district that (A)commenced operation of one or more new school facilities in the school yearpreceding the current school year or has commenced or will commence operationof one or more new school facilities in the current school year or any or allof the foregoing; (B) is authorized to adopt and has adopted a local optionbudget which is at least equal to that amount required to qualify for schoolfacilities weighting underK.S.A. 2009 Supp.72-6415b, and amendments thereto;and (C) is experiencing extraordinary enrollment growth as determined by thestate board of education.
(b) The board of any district that has levied an ad valorem tax on thetaxable tangible property of the district each year for a period of two yearsunder authority of subsection (a) may continue to levy such tax under authorityof this subsection each year for an additional period of time not to exceedthree years in an amount not to exceed the amount computed by the state boardof education as provided in this subsection if the board of the districtdetermines that the costs attributable to commencing operation of one or morenew school facilities are significantly greater than the costs attributable tothe operation of other school facilities in the district. The tax authorizedunder this subsection may be levied at a rate which will produce an amount thatis not greater than the amount computed by the state board of education asprovided in this subsection. In computing such amount, the state board shall(1) determine the amount produced by the tax levied by the district underauthority of subsection (a) in the second year for which such tax was leviedand add to such amount the amount of general state aid directly attributable toschool facilities weighting that was received by the district in the same year,and (2) compute 75% of the amount of the sum obtained under (1), which computedamount is the amount the district may levy in the first year of the three-yearperiod for which the district may levy a tax under authority of thissubsection, and (3) compute 50% of the amount of the sum obtained under (1),which computed amount is the amount the district may levy in the second year ofthe three-year period for which the district may levy a tax under authority ofthis subsection, and (4) compute 25% of the amount of the sum obtained under(1), which computed amount is the amount the district may levy in the thirdyear of the three-year period for which the district may levy a tax underauthority of this subsection.
(c) The proceeds from the tax levied by a district under authority of thissection shall be remitted to the state treasurer in accordance with theprovisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each suchremittance, the state treasurer shall deposit the entire amount in the statetreasury to the credit of the state school district finance fund.
