2005 Idaho Code - 6-2210 — FURTHER INQUIRY ABOUT TAX LEVIES -- ORDERS

                                   TITLE  6
                         ACTIONS IN PARTICULAR CASES
                                  CHAPTER 22
                CONSTITUTIONALLY BASED EDUCATIONAL CLAIMS ACT
    6-2210.  FURTHER INQUIRY ABOUT TAX LEVIES -- ORDERS. (1) If the district
court finds:
    (a)  That the local school district cannot offer federally mandated
    services and constitutionally required educational services because it
    does not have sufficient revenues; or
    (b)  That if the local school district were to offer the constitutionally
    required educational services that it does offer in a manner that consumes
    no more of the local school district's resources than necessary, it would
    still be unable to offer federally mandated services and constitutionally
    required educational services because it does not have sufficient
    revenues;
then the district court shall then find the sum of the maintenance and
operations levies, supplemental maintenance and operations levies, and
emergency fund levies imposed by the local school district and compare the sum
to the sum of maintenance and operations levies and emergency fund levies in
the maximum amount allowed by law plus the simple average of the supplemental
maintenance and operations levies imposed by all school districts in the
state.
    (2)  Orders following further inquiry about tax levies.
    (a)  If the district court finds:
         (i)   That the local school district cannot offer federally mandated
         educational services and constitutionally required educational
         services because it does not have sufficient revenues;
         (ii)  That if the local school district were to offer the
         constitutionally required educational services in a manner that
         consumes no more of the local school district's resources than
         necessary, it would still be unable to offer federally mandated
         educational services and constitutionally required educational
         services because it does not have sufficient revenues; and
         (iii) That the sum of the local school district's levies totaled in
         subsection (1) of this section equals or exceeds the comparison made
         in subsection (1) of this section;
    the district court shall issue an order authorizing the plaintiffs to add
    the state and/or the legislature as defendants.
    (b)  If the district court finds:
         (i)   That the local school district cannot offer federally mandated
         educational services and constitutionally required educational
         services because it does not have sufficient revenues;
         (ii)  That if the local school district were to offer the
         constitutionally required educational services in a manner that
         consumes no more of the local school district's resources than
         necessary, it would still be unable to offer federally mandated
         educational services and constitutionally required educational
         services because it does not have sufficient revenues; and
         (iii) The sum of the local school district's levies totaled in
         subsection (1) of this section do not equal or exceed the comparison
         made in subsection (1) of this section;
notwithstanding any other provision of law to the contrary, the district court
shall issue an order directing the local school board to impose maintenance
and operations levies and emergency fund levies in the maximum amount that may
be imposed by law. Furthermore, if the sum of the maximum maintenance and
operations levy and emergency fund levy that may be imposed by law plus the
supplemental maintenance and operations levy does not exceed the comparison
made in subsection (1) of this section, the district court shall order the
local school board to adopt an educational necessity levy in an amount so that
the sum of the maintenance and operations levy, the supplemental maintenance
and operations levy, the emergency fund levy, and the educational necessity
levy equals the comparison set forth in subsection (1) of this section. The
district court shall issue an order directing that all tax revenues from the
additional amounts levied pursuant to this subsection be directed first to
meeting the local school district's obligations to provide constitutionally
required educational services, but may allow the local school district to
reduce any of the levies that it was ordered to raise upon the local school
district's proof that it is then providing constitutionally required
educational services. The district court shall have continuing jurisdiction to
see that the additional tax revenues are spent according to its order.