HB 2375--
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Session of 1997
HOUSE BILL No. 2375
By Representatives Crow, Gilbert, Larkin, E.
Peterson,
Phelps, Reardon, Ruff and Wempe
2-14
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9 AN ACT concerning school district finance; affecting procedure for adop-
10 tion of local option budgets; authorizing adoption of local/state part-
11 nership budgets; amending K.S.A. 1996 Supp. 72-6433 and repealing
12 the existing section; also repealing K.S.A. 1996 Supp. 72-6433a.
13
14 Be it enacted by the Legislature of the State of Kansas:
15 Section 1. K.S.A. 1996 Supp. 72-6433 is hereby amended to read as
16 follows: 72-6433. (a) (1) The board of any district may be authorized to
17 adopt a local option budget in each school year for a period of time not
18 to exceed four school years, commencing with the 1997-98 school year,
19 in an amount not to exceed the state prescribed percentage of the amount
20 of state financial aid determined for the district in the school year if the
21 board of the district determines that adoption of such a budget would be
22 in the best interests of the district.
23 (2) No district may adopt a local option budget under authority of
24 this subsection until a resolution authorizing adoption of such a budget
25 is passed by the board and published once in a newspaper having general
26 circulation in the district. The resolution shall be published in substantial
27 compliance with the following form:
28 Unified School District No. _________,
29 ____________ County, Kansas.
30 RESOLUTION
31 Be It Resolved that:
32 The board of education of the above-named school district shall be authorized to adopt
33 a local option budget in each school year for a period of time not to exceed ______ years
34 in an amount not to exceed ______% of the amount of state financial aid determined for
35 the current school year. The local option budget authorized by this resolution may be
36 adopted, unless a petition in opposition to the same, signed by not less than 5% of the
37 qualified electors of the school district, is filed with the county election officer of the home
38 county of the school district within 30 days after publication of this resolution. In the event
39 a petition is filed, the county election officer shall submit the question of whether adoption
40 of the local option budget shall be authorized to the electors of the school district at an
41 election called for the purpose or at the next general election, as is specified by the board
42 of education of the school district.
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1 CERTIFICATE
2 This is to certify that the above resolution was duly adopted by the board of education of
3 Unified School District No. ______, ____________ County, Kansas, on the ______ day of
4 ____________, 19___.
5
____________________________________
6 Clerk of the board of education.
7 All of the blanks in the resolution shall be appropriately filled. The
8 blank preceding the word ``years'' shall be filled with a specific number,
9 not to exceed the number 4, and the blank preceding the percentage
10 symbol shall be filled with a specific number. No word shall be inserted
11 in either of the blanks. The percentage specified in the resolution shall
12 not exceed the state prescribed percentage state that the board of edu-
13 cation of the school district shall be authorized to adopt a local option
14 budget in each school year in an amount not to exceed ______% of the
15 amount of state financial aid determined for the current school year. The
16 blank preceding the percentage symbol shall be filled with a specific num-
17 ber. No word shall be inserted in the blank. The percentage specified in
18 the resolution shall not exceed the state prescribed percentage and may
19 be reduced if the state prescribed percentage is reduced by operation of
20 law. The resolution also shall specify a definite period of time for which
21 the board shall be authorized to adopt a local option budget or, at the
22 discretion of the board, the resolution may specify that the board shall be
23 continuously and permanently authorized to adopt a local option budget.
24 If the resolution specifies a definite period of time for which the board
25 shall be authorized to adopt a local option budget, such period of time
26 shall be expressed by the specific number of school years for which the
27 board shall retain its authority to adopt the local option budget. No word
28 shall be used to express the number of years for which the board shall be
29 authorized to adopt the local option budget. The resolution also shall be
30 published once in a newspaper having general circulation in the school
31 district state that the local option budget authorized by the resolution may
32 be adopted unless a petition in opposition to adoption of a local option
33 budget, signed by not less than 5% of the qualified electors of the school
34 district, is filed with the county election officer of the home county of the
35 school district within 30 days after publication of this resolution. If no
36 petition as specified above is filed in accordance with the provisions of
37 the resolution, the board may adopt a local option budget. If a petition is
38 filed as provided in the resolution, the board may notify the county elec-
39 tion officer of the date of an election to be held to submit the question
40 of whether adoption of a local option budget shall be authorized. If the
41 board fails to notify the county election officer within 30 days after a
42 petition is filed, the resolution shall be deemed abandoned and no like
43 resolution shall be adopted by the board within the nine months following
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1 publication of the resolution.
2 (3) The requirements of provision (2) do not apply to any district that
3 is continuously and permanently authorized to adopt a local option
4 budget. The adoption of a local option budget by such a district shall
5 require a majority vote of the members of the board and shall require no
6 other procedure, authorization or approval.
7 (2) (4) If any district is authorized to adopt a local option budget, but
8 the board of such district chooses, in any year, not to adopt such a budget,
9 or chooses to adopt such budget in an amount less than the amount of
10 the district prescribed percentage of the amount of state financial aid in
11 any school year, such board of education may do so choose. If the board
12 of any district refrains from adopting a local option budget in any one or
13 more school years or refrains from budgeting the total amount authorized
14 for any one or more school years, the authority of such district to adopt
15 a local option budget shall not thereby be extended beyond the original
16 period specified in the resolution authorizing adoption of such budget,
17 nor shall the amount authorized to be budgeted in any succeeding school
18 year shall not be increased thereby by such refrainment, nor shall the
19 authority of the district be extended by such refrainment beyond the pe-
20 riod of time specified in the resolution authorizing adoption of the local
21 option budget if the resolution specified such a period of time.
22 (3) (5) Whenever an initial resolution has been adopted under this
23 subsection, and such resolution specified a lesser percentage than the
24 state prescribed percentage, the board of the district may adopt one or
25 more subsequent resolutions under the same procedure as provided for
26 the initial resolution and subject to the same conditions, and shall be
27 authorized to increase the percentage as specified in any such subsequent
28 resolution for. If the initial resolution specified a definite period of time
29 for which the district is authorized to adopt a local option budget, the
30 authority to increase such budget by the percentage specified in any sub-
31 sequent resolution shall be limited to the remainder of the period of time
32 specified in the initial resolution. Any percentage specified in a subse-
33 quent resolution or in subsequent resolutions shall be limited so that the
34 sum of the percentage authorized in the initial resolution and the per-
35 centage authorized in the subsequent resolution or in subsequent reso-
36 lutions is not in excess of the state prescribed percentage in any school
37 year.
38 (4) (6) (A) Subject to the provisions of subpart (B), the board of any
39 district that has adopted a local option budget and levied a tax under
40 authority of K.S.A. 72-6435, and amendments thereto, may initiate, at any
41 time after the final levy is certified to the county clerk under any current
42 authorization, procedures to renew its authority to adopt a local option
43 budget subject to the conditions and in the manner specified in provision
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1 (1) (2) of this subsection and, at four-year subsequent intervals thereafter,
2 may in like manner and subject to like conditions renew such authoriza-
3 tion for successive four-year periods of time.
4 (B) The board of any district that is continuously and permanently
5 authorized to adopt a local option budget is authorized to levy a tax under
6 authority of K.S.A. 72-6435, and amendments thereto, in each school year
7 in which the board adopts a local option budget. The authority to levy
8 such a tax shall require no other procedure or approval.
9 (7) To the extent the other provisions of this subsection conflict with
10 this provision, this provision shall control. Any district that is authorized
11 to adopt a local option budget under a resolution passed and effectuated
12 in accordance with the provisions of this subsection prior to the effective
13 date of this act may continue to operate under the resolution which au-
14 thorized the adoption of such budget for the period of time specified in
15 the resolution or may abandon the resolution and operate under the pro-
16 visions of this section as amended by this act. Any such district shall
17 operate under the provisions of this section as amended by this act after
18 the period of time specified in the resolution has expired.
19 (5) (8) As used in this subsection:
20 (A) ``Authorized to adopt a local option budget'' means that a district
21 has adopted a resolution under this subsection, has published the same,
22 and either that the resolution was not protested or that it was protested
23 and an election was held by which the adoption of a local option budget
24 was approved.
25 (B) ``District prescribed percentage'' means the percentage specified
26 in a resolution under which a district is authorized to adopt a local option
27 budget. No such The district prescribed percentage may be equal to, but
28 shall not exceed, the state prescribed percentage.
29 (C) ``State prescribed percentage'' means 25%. In the case of any
30 district that adopts a local/state partnership budget, the state prescribed
31 percentage applicable to such district shall be reduced by a percentage
32 equal to the percentage of the amount of state financial aid adopted as
33 the amount to be budgeted in such local/state partnership budget.
34 (b) (1) The board of any district to which the provisions of this sub-
35 section apply may adopt a local option budget in the 1997-98 school year
36 if the board of the district determines that adoption of such a budget
37 would be in the best interests of the district. The adoption of a local option
38 budget in the 1997-98 school year under authority of this subsection shall
39 require a majority vote of the members of the board and shall require no
40 other procedure, authorization or approval. The provisions of this sub-
41 section apply to any district that is authorized to adopt and that adopts a
42 local option budget in the 1996-97 school year and, in order to be au-
43 thorized to adopt a local option budget in the 1997-98 school year, would
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1 be required by operation of this section prior to its amendment by this
2 act to initiate procedures to renew its authority to adopt a local option
3 budget, subject to the conditions and in the manner specified in subsec-
4 tion (a), after certifying to the county clerk the levy of a tax for the purpose
5 of financing all or a portion of the local option budget adopted in the
6 1996-97 school year.
7 (2) The amount of a local option budget adopted by the board of a
8 district in the 1997-98 school year under authority of this subsection shall
9 not exceed an amount equal to the district prescribed percentage of the
10 amount of state financial aid determined for the district in the school
11 year. For the purposes of this provision, the term district prescribed per-
12 centage means the percentage specified in the resolution under which a
13 district is authorized to adopt a local option budget in the 1996-97 school
14 year. In the case of any district that adopts a local option budget under
15 authority of this subsection and that also adopts a local/state partnership
16 budget, the district prescribed percentage shall be reduced, if necessary,
17 so that the sum of the district prescribed percentage and the percentage
18 of the amount of state financial aid adopted as the amount to be budgeted
19 in the local/state partnership budget is not in excess of the state prescribed
20 percentage.
21 (3) To the extent the provisions of subsection (a) conflict with this
22 subsection, the provisions of this subsection shall control.
23 (4) The provisions of this subsection shall expire on June 30, 1998.
24 (c) (1) There is hereby established in every district that adopts a local
25 option budget a fund which shall be called the supplemental general fund.
26 The fund shall consist of all amounts deposited therein or credited thereto
27 according to law.
28 (2) Subject to the limitation imposed under provision (3), amounts in
29 the supplemental general fund may be expended for any purpose for
30 which expenditures from the general fund are authorized or may be trans-
31 ferred to the general fund of the district or to any program weighted fund
32 or categorical fund of the district.
33 (3) Amounts in the supplemental general fund may not be expended
34 nor transferred to the general fund of the district for the purpose of mak-
35 ing payments under any lease-purchase agreement involving the acqui-
36 sition of land or buildings which is entered into pursuant to the provisions
37 of K.S.A. 72-8225, and amendments thereto.
38 (4) Any unexpended and unencumbered cash balance remaining in
39 the supplemental general fund of a district at the conclusion of any school
40 year in which a local option budget is adopted shall be disposed of as
41 provided in this subsection. If the district did not receive supplemental
42 general state aid in the school year and the district is authorized to adopt
43 a local option budget in the ensuing school year, the total amount of the
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1 cash balance remaining in the supplemental general fund shall be main-
2 tained in such fund or transferred to the general fund of the district. If
3 such a district is not authorized to adopt a local option budget in the
4 ensuing school year, the total amount of the cash balance remaining in
5 the supplemental general fund shall be transferred to the general fund
6 of the district. If the district received supplemental general state aid in
7 the school year, transferred or expended the entire amount budgeted in
8 the local option budget for the school year, and is authorized to adopt a
9 local option budget in the ensuing school year, the total amount of the
10 cash balance remaining in the supplemental general fund shall be main-
11 tained in such fund or transferred to the general fund of the district. If
12 such a district is not authorized to adopt a local option budget in the
13 ensuing school year, the total amount of the cash balance remaining in
14 the supplemental general fund shall be transferred to the general fund
15 of the district. If the district received supplemental general state aid in
16 the school year, did not transfer or expend the entire amount budgeted
17 in the local option budget for the school year, and is not authorized to
18 adopt a local option budget in the ensuing school year, the total amount
19 of the cash balance remaining in the supplemental general fund shall be
20 transferred to the general fund of the district. If the district received
21 supplemental general state aid in the school year, did not transfer or
22 expend the entire amount budgeted in the local option budget for the
23 school year, and is authorized to adopt a local option budget in the en-
24 suing school year, the state board shall determine the ratio of the amount
25 of supplemental general state aid received to the amount of the local
26 option budget of the district for the school year and multiply the total
27 amount of the cash balance remaining in the supplemental general fund
28 by such ratio. An amount equal to the amount of the product shall be
29 transferred to the general fund of the district. The amount remaining in
30 the supplemental general fund may be maintained in such fund or trans-
31 ferred to the general fund of the district.
32 New Sec. 2. (a) The board of any district may adopt a local/state
33 partnership budget in each school year in an amount not to exceed 5%
34 of the amount of state financial aid determined for the district in the
35 school year if the board of the district determines that adoption of such
36 a budget would be in the best interests of the district. The adoption of a
37 local/state partnership budget shall require a majority vote of the mem-
38 bers of the board and shall require no other procedure, authorization or
39 approval.
40 (b) There is hereby established in every district that adopts a local
41 option budget a fund which shall be called the local/state partnership
42 fund. The fund shall consist of all amounts deposited therein or credited
43 thereto according to law. Amounts in the local/state partnership fund may
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1 be expended for any purpose for which expenditures from the special
2 education fund are authorized or may be transferred to the special edu-
3 cation fund of the district.
4 (c) (1) In each school year, each district that has adopted a local/state
5 partnership budget is eligible for entitlement to an amount of local/state
6 partnership aid. Entitlement of a district to local/state partnership aid
7 shall be determined by the state board as provided in this subsection. The
8 state board shall:
9 (A) Determine the amount of the assessed valuation per pupil in the
10 preceding school year of each district in the state;
11 (B) rank the districts from low to high on the basis of the amounts of
12 assessed valuation per pupil determined under (A);
13 (C) identify the amount of the assessed valuation per pupil located
14 at the 75th percentile of the amounts ranked under (B);
15 (D) divide the assessed valuation per pupil of the district in the pre-
16 ceding school year by the amount identified under (C);
17 (E) subtract the ratio obtained under (D) from 1.0. If the resulting
18 ratio equals or exceeds 1.0, the eligibility of the district for entitlement
19 to local/state partnership aid shall lapse. If the resulting ratio is less than
20 1.0, the district is entitled to receive local/state partnership aid in an
21 amount which shall be determined by the state board by multiplying the
22 amount of the local/state partnership budget of the district by such ratio.
23 The product is the amount of local/state partnership aid the district is
24 entitled to receive for the school year.
25 (2) If the amount of appropriations for local/state partnership aid is
26 less than the amount each district is entitled to receive for the school
27 year, the state board shall prorate the amount appropriated among the
28 districts in proportion to the amount each district is entitled to receive.
29 (3) Payments of local/state partnership aid shall be distributed to dis-
30 tricts at a time to be determined by the state board. The state board shall
31 certify to the director of accounts and reports the amount due each dis-
32 trict, and the director of accounts and reports shall draw a warrant on the
33 state treasurer payable to the treasurer of the district. Upon receipt of
34 the warrant, the treasurer of the district shall credit the amount thereof
35 to the local/state partnership fund of the district.
36 (d) (1) In each school year, the board of every district that has
37 adopted a local/state partnership budget may levy an ad valorem tax on
38 the taxable tangible property of the district for the purpose of financing
39 that portion of the district's local/state partnership budget which is not
40 financed from any other source provided by law and for the purpose of
41 paying a portion of the principal and interest on bonds issued by cities
42 under authority of K.S.A. 12-1774, and amendments thereto, for the fi-
43 nancing of redevelopment projects upon property located within the dis-
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1 trict.
2 (2) The proceeds from the tax levied by a district under authority of
3 this section, except the proceeds of such tax levied for the purpose of
4 paying a portion of the principal and interest on bonds issued by cities
5 under authority of K.S.A. 12-1774, and amendments thereto, for the fi-
6 nancing of redevelopment projects upon property located within the dis-
7 trict, shall be deposited in the local/state partnership fund of the district.
8 (3) No district shall proceed under K.S.A. 79-1964, 79-1964a or 79-
9 1964b, and amendments to such sections.
10 Sec. 3. K.S.A. 1996 Supp. 72-6433 and 72-6433a are hereby re-
11 pealed.
12 Sec. 4. This act shall take effect and be in force from and after its
13 publication in the statute book.