2006 Kentucky Revised Statutes - CHAPTER 160 SCHOOL DISTRICTS

General Provisions

• .010   County school district, what constitutes.
• .020   Composition of independent school districts.
• .030   Repealed, 1982.
• .040   Merger of districts.
• .041   Merger of independent district with county district.
• .042   Election of members -- Present terms to continue, exception.
• .043   Repealed, 1958.
• .044   Time of election and terms of merged district board members.
• .045   Transfer of adjacent territory to school district other than that in which it is located.
• .047   Repealed, 1990.
• .048   Transfer of area containing school outside district.
• .049   Repealed, 1978.
• .050   Repealed, 1956.
• .060   Repealed, 1956.
• .065   Liability for indebtedness in case of annexation.
• .070   Repealed, 1956.
• .080   Repealed, 1956.
• .090   Repealed, 1956.
• .100   Repealed, 1956.
• .105   Fire and extended insurance coverage.
• .110   Repealed, 1956.
• .120   Repealed, 1956.
• .130   Repealed, 1956.
• .140   Repealed, 1956.
• .150   Repealed, 1946.
• .151   Criminal background check on certified employees and student teachers in private, parochial, and church schools -- Fingerprinting -- Disclosure -- Contractors, volunteers, and visitors subject to check -- Employment of offenders by nonpublic schools.

Community Schools

• .155   Definitions for KRS 160.157.
• .156   State plan for community education -- Grant program.
• .157   Funding of community schools.
• .158   Council for Community Education -- Membership -- Bylaws -- Officers -- Meetings -- Reimbursement of expenses.

Boards of Education

• .160.160   Boards of education -- Powers and procedures -- Approval of Department of Education required for mortgages, leases -- Rental payments under lease.
• .170   Oath of board members.
• .180   Eligibility requirements.
• .190   Vacancies, how filled.
• .200   Time of election of board members.
• .210   Election of board members -- Appointments for openings with no candidate filings -- Change in boundary lines of divisions -- Boards in counties containing city of first class.
• .220   Secret votes -- Nominating petitions.
• .230   Presentation of candidate names.
• .240   General election laws apply -- Expense.
• .250   Politics of candidate not to be indicated -- Definition of election booth.
• .260   Number of candidates to be voted for.
• .270   Regular and special meetings.
• .280   Per diem and expenses for board members -- Eligibility for insurance plans.
• .290   General powers and duties of board.
• .291   Manner of payment of salaries to school employees -- Pay for extra duties or services -- Fringe benefits program.
• .293   Development of school property recreational facilities for school and community purposes.
• .294   Recycling requirement for local school districts -- Exemptions.
• .295   Procedure for promulgation of code of student rights and responsibilities for secondary schools -- Prohibited student activities.
• .297   Renumbered as KRS 160.725, effective July 15, 1994.
• .300   Investigations by board -- Power to summon witnesses.
• .305   Contracts for use of school buses to transport persons eligible for transportation services.
• .306   Repealed, 1990.
• .310   Board to provide insurance for school buses.
• .320   Roads or passways to school buildings for pupils.
• .330   Board may furnish necessary school supplies free of charge -- Free textbooks for indigent children -- Waiver of fees.
• .340   Reports by boards to Kentucky Board of Education -- Filing of policies on specified matters.
• .345   Required adoption of school councils for school-based decision making -- Composition -- Responsibilities -- Professional development -- Exemption -- Formula for allocation of school district funds -- Intentionally engaging in conduct detrimental to school-based decision making by board member, superintendent, district employee, or school council member -- Complaint procedure -- Disciplinary action -- Rescission of right to establish and powers of council.
• .346   Identification of school council needing improvement -- School district assistance plan -- Scholastic audit team reviews -- Transfer of council's authority -- Restoration of council's authority.
• .347   Removal of school council member.
• .348   Advanced placement, International Baccalaureate, dual enrollment, and dual credit courses.

District Officers and Employees

• .350   Superintendent of schools -- Appointment -- Term -- Vacancy -- Qualifications -- Removal -- Contract extension.
• .352   Screening committee -- Minority representation -- Recommendations for superintendent.
• .360   Repealed, 1990.
• .370   Superintendent as executive agent of board -- Duties.
• .380   School employees -- Restrictions on appointment of relatives, violent offenders, and persons convicted of sex crimes -- National and state criminal history background checks on applicants and new hires -- Application and renewal forms -- Employees charged with felony offenses.
• .390   General duties as to condition of schools -- Responsibilities -- Reports.
• .395   Duty of superintendents to distribute information to school board and school council members.
• .400   Duties of outgoing superintendent.
• .410   Expenses of superintendent and employees.
• .420   Repealed, 1990.
• .430   Repealed, 1966.
• .431   School finance officer -- Continuing education.
• .440   Secretary of board of education.

District Finances

• .450   Fiscal year of school districts.
• .455   Definition of tax-levying authority.
• .460   Levy of school taxes -- Procedures.
• .462   Repealed, 1966.
• .463   Publication of financial statements of school systems in counties of 300,000.
• .464   Repealed, 1984.
• .470   Tax rate limits -- Hearing -- Levy exceeding four percent increase subject to recall vote or reconsideration -- Levy of minimum equivalent tax rate.
• .472   Determination of maximum permissible school district revenue.
• .473   Limits for district board of education on personal property tax rates -- Public hearing and recall not applicable.
• .474   Repealed, 2000.
• .475   Ad valorem tax levy for school purposes -- Maximum rates -- Subdistrict taxes abolished.
• .476   School building fund taxes -- Investment -- Expenditures -- Audit.
• .477   Repealed, 1996.
• .480   Repealed, 1946.
• .482   Occupational license, policy (counties of 300,000).
• .483   Occupational license fees, rates, exemptions (counties of 300,000) -- Regulation of ministers.
• .484   Occupational license fees, imposition and discontinuation (counties of 300,000).
• .485   Occupational license fees, adoption -- Referendum procedure.
• .486   Occupational license fees -- Collection -- Distribution (counties of 300,000).
• .487   Action for refund of occupational license fees (counties of 300,000).
• .488   Effect of occupational license fees law (counties of 300,000).
• .490   Repealed, 1946.
• .500   Collector of school taxes -- Allowances to -- Special collector -- Tax bills.
• .505   Certain taxes to be collected by person appointed by board of education.
• .510   Taxes paid to depository -- Reports of tax collector.
• .520   Penalties for tax delinquency -- General laws apply.
• .530   Use of school money.
• .531   Repealed, 1965 (1st Extra. Sess.)
• .532   Repealed, 1965 (1st Extra. Sess.)
• .533   Repealed, 1965 (1st Extra. Sess.)
• .534   Repealed, 1965 (1st Extra. Sess.)
• .540   Power to borrow money in anticipation of taxes.
• .550   Expenditure of funds in excess of income and revenue of any year.
• .560   Treasurer of board of education -- Selection -- Bond -- Duties.
• .570   Depository of board -- Bond -- Duties.
• .580   Gift, grant, or devise to school board.
• .590   Repealed, 1990
• .593   Levy of occupational license tax, utility gross receipts license tax, or excise tax for schools.
• .595   Repealed, 1984.
• .597   Levy recall procedure.
• .599   Emergency loans to public common school districts.
• .600   Renumbered as KRS 160.991

Occupational License Tax for Schools

• .601   Taxes, how designated.
• .603   Notice and hearing before levy.
• .605   Occupational tax -- Exemptions.
• .607   Rate of tax.
• .608   Repealed, 1984.
• .609   Repealed, 1984.
• .610   Repealed, 1966.
• .611   Nonresidents of school districts exempt.

Utility Gross Receipts License Tax for Schools

• .613   Utility gross receipts license tax -- Exemptions.
• .6131   Definitions for KRS 160.613 to 160.617.
• .614   Tax on gross receipts from furnishing of cable television services.
• .6145   Utility gross receipts license tax returns, payments transmitted electronically -- Waiver -- Administrative regulations.
• .615   Taxes payable, when -- Extension.
• .6151   Application of sales and use tax laws to taxes authorized by KRS 160.613 and 160.614.
• .6152   Superintendents to provide information to department and to utilities -- Allocation of tax payments -- Agreement by participating districts within county to allocate based on average daily attendance -- Resolution of conflicts.
• .6153   Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents -- Adjustment -- Exceptions -- Reallocation agreement.
• .6154   Collection and distribution of taxes imposed under KRS 160.613 and 160.614.
• .6155   Taxes to be distributed in compliance with KRS 160.613 to 160.617.
• .6156   Refund of utility gross receipts tax -- Appeal to Circuit Court.
• .6157   Penalty provisions applicable to taxes levied by school districts.
• .6158   Waiver of penalties.
• .617   Utility rate increase.
• .620   Repealed 1966.

Excise Tax for Schools

• .621   Excise tax on individual income for schools.
• .623   Repealed, 1966.
• .625   Excise tax returns -- Payment -- Form.
• .627   Information on state income tax liability of school district residents -- Department of Revenue as tax collector.
• .630   Repealed, 1966.
• .631   Renumbered in part as KRS 158.135.
• .632   Renumbered in part as KRS 158.135.
• .633   Deposit of excise tax proceeds.

General Provisions on School Taxes

• .635   Continuance of tax until reduced -- Expiration date.
• .637   Administrative costs -- Department of Revenue collection procedure.
• .640   Custodian of tax funds to give bond -- Department of Revenue excepted -- Expense, how paid.
• .642   Custodian to be audited.
• .644   Tax proceeds, apportionment to districts.
• .646   Repealed, 1976.
• .648   Penalty for failure to make returns or pay tax.

Kentucky Family Education Rights and Privacy Act

• .700   Definitions related to KRS 160.700 to 160.730.
• .705   Confidentiality of students' educational records -- Protection and preservation of records.
• .710   Notification of privacy rights -- Written policies.
• .715   Inspection and review of records -- Procedures -- Fees for copying permitted.
• .720   Consent to release of records -- Release without consent -- Waiver by student -- Records of release.
• .725   Directory information on student -- Student's right to restrict release -- Official recruiters' access to public high school campuses and student directory information.
• .730   Challenge of contents of record -- Procedure.

Penalties

• .990   Penalties.
• .991   Repealed, 1975.