2006 Kansas Code - 72-6449
72-6449. Cost of living weighting. (a) As used in this section, "school district" or "district" means a school district authorized to make a levy under this section.
(b) The board of education of any district may levy a tax on the taxable tangible property within the district for the purpose of financing the costs incurred by the state that are attributable directly to assignment of the cost of living weighting to the enrollment of the district. There is hereby established in every school district a fund which shall be called the cost of living fund, which fund shall consist of all moneys deposited therein or transferred thereto in accordance with law. All moneys derived from a tax imposed pursuant to this section shall be credited to the cost of living fund. The proceeds from the tax levied by a district credited to the cost of living fund shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state school district finance fund.
(c) The state board of education shall determine whether a district may levy a tax under this section as follows:
(1) Determine the statewide average appraised value of single family residences for the calendar year preceding the current school year;
(2) multiply the amount determined under (1) by 1.25;
(3) determine the average appraised value of single family residences in each school district for the calendar year preceding the current school year; and
(4) subtract the amount determined under (2) from the amount determined under (3). If the amount determined for the district under (4) is a positive number and the district is authorized to adopt and has adopted a local option budget in an amount equal to the state prescribed percentage in the current school year, the district qualifies for assignment of cost of living weighting and may levy a tax on the taxable tangible property of the district for the purpose of financing the costs that are attributable directly to assignment of the cost of living weighting to enrollment of the district.
(d) Except as provided by subsection (e), no tax may be levied under this
section unless the board of education
adopts a resolution
authorizing such a tax levy and publishes the resolution at least once in a
newspaper having general
circulation in the district. Except as provided by subsection (e), the
resolution shall be published in substantial
compliance with the
following form:
Unified School District No. ______,
Be It Resolved that:
The board of education of the above-named school district shall be authorized
to levy an ad valorem tax in an
amount not to exceed the amount necessary to finance the costs
attributable directly to the
assignment of cost of living weighting to the enrollment of the district. The
ad valorem tax authorized by this resolution
may be levied unless a petition in opposition to the same, signed by not less
than 5% of the qualified electors of the
school district, is filed with the county election officer of the home county
of the school district within 30 days after the
publication of this resolution. If a petition is filed, the county election
officer shall submit the question of whether the
levy of such a tax shall be authorized in accordance with the provisions of
this resolution to the electors of the school
district at the next general election of the school district, as is specified
by the board of education of the school district.
This is to certify that the above resolution was duly adopted by the board of
education of Unified School District
No. ______, ____________ County, Kansas, on the ____ day of _________,
(year)____.
All of the blanks in the resolution shall be filled. If no petition as
specified above is filed in
accordance with the provisions of the resolution, the resolution authorizing
the ad valorem tax levy
shall become effective. If a petition is filed as provided in the resolution,
the board may notify the
county election officer to submit the question of whether such tax levy shall
be authorized. If the
board fails to notify the county election officer within 30 days after a
petition is filed, the resolution
shall be deemed abandoned and of no force and effect and no like resolution
shall be adopted by the
board within the nine months following publication of the resolution. If a
majority of the votes cast
in an election conducted pursuant to this provision are in favor of the
resolution, such resolution
shall be effective on the date of such election. If a majority of the votes
cast are not in favor of the
resolution, the resolution shall be deemed of no effect and no like resolution
shall be adopted by the
board within the nine months following such election.
(e) Any resolution adopted pursuant to this section for school year 2005-2006
shall not be subject to the provisions of subsection (d) relating to
publication, protest or election.
History: L. 2005, ch. 194, § 12; May 19.
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