2014 Kentucky Revised Statutes CHAPTER 160 - SCHOOL DISTRICTS 160.6152 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.
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160.6152 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.
(1)
(2)
(3)
(4)
(5)
The superintendent of schools in each school district levying the tax permitted
by KRS 160.593 shall, on or before March 31, 2005, provide to the department
and to each entity providing utility services within the school district, the
boundaries of the school district.
If the boundaries reported to the department and to each entity providing utility
services within the school district change, the superintendent of schools shall
report the boundary changes to the department and to each entity providing
utility services within the school district.
The department and entities providing utility services within the school district
shall allocate tax payments among the various school districts imposing the
taxes authorized by KRS 160.613 and 160.614 in accordance with the most
recent boundary information provided by the superintendents, as adjusted by
any agreements entered into pursuant to KRS 160.6153. The department and
entities providing utility services within a school district shall not be responsible
for nor subject to the imposition of penalties or interest relating to, distribution
errors resulting from incorrect boundary information provided pursuant to this
section, and may rely upon the most recent boundary information and any
agreements entered into pursuant to KRS 160.6153 and provided by each
superintendent as accurate.
If more than one (1) school district board of education within a county levies
the taxes permitted under KRS 160.613 or 160.614, the participating districts
may choose to allocate the taxes collected and distributed by the department in
proportion to the number of pupils in average daily attendance in the
participating districts that levy the tax as shown by the final certification by the
chief state school officer for the previous school year pursuant to the provisions
of KRS 157.310 to 157.440. Implementation of this allocation shall be based on
the following provisions:
(a) The participating districts shall provide a jointly executed agreement to
the department thirty (30) days prior to the first distribution to be so
allocated;
(b) The agreement shall remain in effect until one (1) of the participating
districts notifies the department and any other participating districts by
certified mail thirty (30) days prior to the effective date of any change in
allocation that the agreement is dissolved; and
(c) The department shall make annual adjustments to allocations made
pursuant to an agreement entered into under this subsection based upon
changes in the number of pupils in average daily attendance in the
participating districts as shown by the final certification by the chief state
school officer for the previous school year pursuant to the provisions of
KRS 157.310 to 157.440.
If there is a conflict regarding school district boundaries, the department may,
until the conflict is resolved, distribute the total tax revenues collected for the
districts involved in the conflict proportionately to the districts based upon the
average daily attendance in the districts for the previous school year.
Effective:March 6, 2006
History: Amended 2006 Ky. Acts ch. 6, sec. 19, effective March 6, 2006. -Created 2004 Ky. Acts ch. 79, sec. 9, effective July 1, 2005.
Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26,
provides that this section applies retroactively to January 1, 2006.
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