HB 2514--
=================================================================================
Session of 1997
HOUSE BILL No. 2514
By Committee on Taxation
3-6
----------------------------------------------------------------------------
9 AN ACT concerning school district finance; authorizing boards of edu-
10 cation to adopt local option budgets; providing a procedure for au-
11 thorization to increase such budgets; authorizing the imposition of
12 school district retailers' sales taxes and school district income taxes for
13 the purpose of financing such budgets; amending K.S.A. 1996 Supp.
14 72-6433 and repealing the existing section; also repealing K.S.A. 1996
15 Supp. 72-6433a.
16
17 Be it enacted by the Legislature of the State of Kansas:
18 Section 1. K.S.A. 1996 Supp. 72-6433 is hereby amended to read as
19 follows: 72-6433. (a) (1) The board of any district may adopt a local option
20 budget in each school year, commencing with the 1997-98 school year, in
21 an amount not to exceed 15% of the amount of state financial aid deter-
22 mined for the district in the school year if the board of the district deter-
23 mines that the amount budgeted for operating expenses in the general
24 fund of the district is insufficient for such purposes and that adoption of
25 such a budget would be in the best interests of the pupils enrolled in the
26 district. The adoption of a local option budget under authority of this
27 subsection shall require a majority vote of the members of the board and
28 shall require no other procedure, authorization or approval.
29 (2) The provisions of this subsection are subject to the provisions of
30 subsections (b), (c) and (d).
31 (b) (1) The board of any district may adopt that adopts a local option
32 budget under subsection (a) may increase the amount of such budget in
33 each school year, commencing with the 1997-98 school year, for a period
34 of time not to exceed four school years in an amount not to exceed 10%
35 of the state prescribed percentage of the amount of state financial aid
36 determined for the district in the school year if the board of the district
37 determines that adoption of an increase in such a budget would be in the
38 best interests of the district. No district may adopt increase a local option
39 budget under authority of this subsection until a resolution authorizing
40 adoption of such a budget an increase is passed by the board and pub-
41 lished once in a newspaper having general circulation in the district. The
42 resolution shall be published in substantial compliance with the following
43 form:
HB 2514
2
1 Unified School District No. ____________,
2 ____________ County,
Kansas.
3 RESOLUTION
4 Be It Resolved that:
5 The board of education of the above-named school district shall be authorized to adopt
6 a increase the local option budget of the district in each school year for a period of time not
7 to exceed ______ years in an amount not to exceed ______% of the amount of state financial
8 aid determined for the current school year. The local option budget may be increased as
9 authorized by this resolution may be adopted, unless a petition in opposition to the same,
10 signed by not less than 5% of the qualified electors of the school district, is filed with the
11 county election officer of the home county of the school district within 30 days after pub-
12 lication of this resolution. In the event a petition is filed, the county election officer shall
13 submit the question of whether adoption of the board shall be authorized to increase the
14 local option budget shall be authorized to the electors of the school district at an election
15 called for the purpose or at the next general election, as is specified by the board of education
16 of the school district.
17 CERTIFICATE
18 This is to certify that the above resolution was duly adopted by the board of education of
19 Unified School District No. _________, ____________ County, Kansas, on the ______ day
20 of ____________, 19___.
21
_____________________________________________
22 Clerk of the board of education.
23 All of the blanks in the resolution shall be appropriately filled. The
24 blank preceding the word ``years'' shall be filled with a specific number,
25 not to exceed the number 4, and the blank preceding the percentage
26 symbol shall be filled with a specific number. No word shall be inserted
27 in either of the blanks. The percentage of increase specified in the reso-
28 lution shall not exceed the state prescribed percentage 10%. The reso-
29 lution shall be published once in a newspaper having general circulation
30 in the school district. If no petition as specified above is filed in accord-
31 [chance with the provisions of the resolution, the board may adopt a is au-
32 thorized to increase the local option budget. If a petition is filed as pro-
33 vided in the resolution, the board may notify the county election officer
34 of the date of an election to be held to submit the question of whether
35 adoption of a the board shall be authorized to increase the local option
36 budget shall be authorized of the district. If the board fails to notify the
37 county election officer within 30 days after a petition is filed, the reso-
38 lution shall be deemed abandoned and no like resolution shall be adopted
39 by the board within the nine months following publication of the reso-
40 lution.
41 (2) If any district is authorized to adopt increase a local option budget
42 under this subsection, but the board of such district chooses, in any school
43 year, not to adopt or increase such a budget, or chooses, in any school
HB 2514
3
1 year, to adopt or increase such budget in an amount less than the amount
2 of the district prescribed percentage of the amount of state financial aid
3 in any school year authorized, such board of education may do so choose.
4 If the board of any district refrains from adopting or increasing a local
5 option budget in any one or more school years or refrains from budgeting
6 the total amount authorized for any one or more school years, the au-
7 thority of such district to adopt a increase its local option budget shall not
8 thereby be extended beyond the original period specified in the resolution
9 authorizing adoption of an increase in such budget, nor shall the amount
10 authorized to be budgeted in any succeeding school year be increased
11 thereby.
12 (3) Whenever an initial resolution has been adopted under this sub-
13 section, and such resolution specified a lesser percentage less than the
14 state prescribed percentage 10%, the board of the district may adopt one
15 or more subsequent resolutions under the same procedure as provided
16 for the initial resolution and subject to the same conditions, and shall be
17 authorized to increase the percentage as specified in any such subsequent
18 resolution for the remainder of the period of time specified in the initial
19 resolution. Any percentage specified in a subsequent resolution or in sub-
20 sequent resolutions shall be limited so that the sum of the percentage
21 authorized in the initial resolution and the percentage authorized in the
22 subsequent resolution or in subsequent resolutions, together with the per-
23 centage of the amount of state financial aid budgeted under subsection
24 (a), is not in excess of the state prescribed percentage in any school year.
25 (4) The board of any district that has adopted a local option budget
26 under subsection (a), has been authorized to increase such budget under
27 this subsection and has levied a tax under authority of K.S.A. 72-6435,
28 and amendments thereto, may initiate, at any time after the final levy is
29 certified to the county clerk under any current authorization, procedures
30 to renew its authority to adopt a increase the local option budget subject
31 to the conditions and in the manner specified in provision (1) of this
32 subsection and, at four-year intervals thereafter, may in like manner and
33 subject to like conditions renew such authorization for successive four-
34 year periods of time.
35 (5) As used in this subsection:
36 (A) ``Authorized to adopt increase a local option budget'' means that
37 a district has adopted a resolution under this subsection, has published
38 the same, and either that the resolution was not protested or that it was
39 protested and an election was held by which the adoption authority of
40 the board to increase a local option budget was approved.
41 (B) ``District prescribed percentage'' means the percentage specified
42 in a resolution under which a district is authorized to adopt a local option
43 budget. No Such percentage shall exceed the state prescribed percentage.
HB 2514
4
1 (C) ``State prescribed percentage'' means 25%.
2 (b) (c) (1) The board of any district to which the provisions of this
3 subsection apply may adopt a local option budget under authority of this
4 subsection in the 1997-98 school year if the board of the district deter-
5 mines that adoption of such a budget would be in the best interests of
6 the district. The adoption of a local option budget in the 1997-98 school
7 year under authority of this subsection shall require a majority vote of
8 the members of the board and shall require no other procedure, author-
9 ization or approval. The provisions of this subsection apply to any district
10 that is was authorized to adopt and that adopts adopted a local option
11 budget in the 1996-97 school year and, in order to be authorized to adopt
12 a local option budget in the 1997-98 school year, would be have been
13 required by operation of this section prior to its amendment by this act
14 to initiate procedures to renew its authority to adopt a local option budget,
15 subject to the conditions and in the manner specified in subsection (a),
16 after certifying to the county clerk the levy of a tax for the purpose of
17 financing all or a portion of the local option budget adopted in the 1996-
18 97 school year.
19 (2) The amount of a local option budget adopted by the board of a
20 district in the 1997-98 school year under authority of this subsection shall
21 not exceed an amount equal to the district prescribed percentage of the
22 amount of state financial aid determined for the district in the school
23 year. For the purposes of this provision, the term district prescribed per-
24 centage means the percentage specified in the resolution under which a
25 district is authorized to adopt a local option budget in the 1996-97 school
26 year.
27 (3) To the extent the provisions of subsection (a) the foregoing sub-
28 sections conflict with this subsection, the provisions of this subsection
29 shall control. Any district to which the provisions of this subsection apply
30 may operate under this subsection in the 1997-98 school year or, at the
31 discretion of the board, may elect to operate under the provisions of sub-
32 sections (a) and (b).
33 (4) The provisions of this subsection shall expire on June 30, 1998.
34 (d) To the extent the provisions of the foregoing subsections conflict
35 with this subsection, this subsection shall control. Any district that is au-
36 thorized to adopt a local option budget in the 1997-98 school year under
37 a resolution which authorized the adoption of such budget in accordance
38 with the provisions of this section prior to its amendment by this act may
39 continue to operate under such resolution for the period of time specified
40 in the resolution or may abandon the resolution and operate under the
41 provisions of this section as amended by this act. Any such district shall
42 operate under the provisions of this section as amended by this act after
43 the period of time specified in the resolution has expired.
HB 2514
5
1 (b) (e)(1) There is hereby established in every district that adopts a
2 local option budget a fund which shall be called the supplemental general
3 fund. The fund shall consist of all amounts deposited therein or credited
4 thereto according to law.
5 (2) Subject to the limitation imposed under provision (3), amounts in
6 the supplemental general fund may be expended for any purpose for
7 which expenditures from the general fund are authorized or may be trans-
8 ferred to the general fund of the district or to any program weighted fund
9 or categorical fund of the district.
10 (3) Amounts in the supplemental general fund may not be expended
11 nor transferred to the general fund of the district for the purpose of mak-
12 ing payments under any lease-purchase agreement involving the acqui-
13 sition of land or buildings which is entered into pursuant to the provisions
14 of K.S.A. 72-8225, and amendments thereto.
15 (4) Any unexpended and unencumbered cash balance remaining in
16 the supplemental general fund of a district at the conclusion of any school
17 year in which a local option budget is adopted shall be disposed of as
18 provided in this subsection. If the district did not receive supplemental
19 general state aid in the school year and the board of the district is au-
20 thorized determines that it will be necessary to adopt a local option budget
21 in the ensuing school year, the total amount of the cash balance remaining
22 in the supplemental general fund shall be maintained in such fund or
23 transferred to the general fund of the district. If the board of such a
24 district is determines that it will not authorized be necessary to adopt a
25 local option budget in the ensuing school year, the total amount of the
26 cash balance remaining in the supplemental general fund shall be trans-
27 ferred to the general fund of the district. If the district received supple-
28 mental general state aid in the school year, transferred or expended the
29 entire amount budgeted in the local option budget for the school year,
30 and is authorized determines that it will be necessary to adopt a local
31 option budget in the ensuing school year, the total amount of the cash
32 balance remaining in the supplemental general fund shall be maintained
33 in such fund or transferred to the general fund of the district. If such a
34 district is determines that it will not authorized be necessary to adopt a
35 local option budget in the ensuing school year, the total amount of the
36 cash balance remaining in the supplemental general fund shall be trans-
37 ferred to the general fund of the district. If the district received supple-
38 mental general state aid in the school year, did not transfer or expend the
39 entire amount budgeted in the local option budget for the school year,
40 and is determines that it will not authorized be necessary to adopt a local
41 option budget in the ensuing school year, the total amount of the cash
42 balance remaining in the supplemental general fund shall be transferred
43 to the general fund of the district. If the district received supplemental
HB 2514
6
1 general state aid in the school year, did not transfer or expend the entire
2 amount budgeted in the local option budget for the school year, and is
3 authorized determines that it will be necessary to adopt a local option
4 budget in the ensuing school year, the state board shall determine the
5 ratio of the amount of supplemental general state aid received to the
6 amount of the local option budget of the district for the school year and
7 multiply the total amount of the cash balance remaining in the supple-
8 mental general fund by such ratio. An amount equal to the amount of the
9 product shall be transferred to the general fund of the district. The
10 amount remaining in the supplemental general fund may be maintained
11 in such fund or transferred to the general fund of the district.
12 New Sec. 2. (a) (1) For the purpose of financing all or a portion of
13 a district's local option budget in order to reduce or eliminate reliance of
14 the district upon revenue received from property taxation, the board of
15 any district that has adopted a local option budget may submit the ques-
16 tion of imposing a school district retailers' sales tax to the electors of such
17 district at an election called and held thereon.
18 (2) The board of any district proposing to adopt a retailers' sales tax
19 shall give notice of its intention to submit such proposition for approval
20 by the electors in the manner required by K.S.A. 10-120, and amend-
21 ments thereto. The notices shall state the time of the election and the
22 rate and effective date of the proposed tax. If a majority of the electors
23 voting thereon at such election fail to approve the proposition, such prop-
24 osition may be resubmitted under the conditions and in the manner pro-
25 vided in this section for submission of the proposition. If a majority of
26 the electors voting thereon at such election shall approve the levying of
27 such tax, the board of such district shall provide by resolution for the levy
28 of the tax. Any repeal of such tax or any reduction or increase in the rate
29 thereof, within the limits prescribed by subsection (b) shall be accom-
30 plished in the manner provided herein for the adoption and approval of
31 such tax except that the repeal of any such retailers' sales tax may be
32 accomplished by the adoption of a resolution so providing.
33 (b) (1) The rate of any school district retailers' sales tax shall be fixed
34 in the amount of .25%, .5%, .75% or 1% which amount shall be deter-
35 mined by the board of the district.
36 (2) The board of a district levying a retailers' sales tax is hereby pro-
37 hibited from administering or collecting such tax locally, but shall utilize
38 the services of the state department of revenue to administer , enforce
39 and collect such tax. Such tax shall be identical in its application, and
40 exemptions therefrom, to the Kansas retailers' sales tax act and all laws
41 and administrative rules and regulations of the state department of rev-
42 enue relating to the Kansas retailers' sales tax shall apply to such school
43 district sales tax insofar as such laws and rules and regulations may be
HB 2514
7
1 made applicable. The state director of taxation is hereby authorized to
2 administer, enforce and collect such school district sales taxes and to
3 adopt such rules and regulations as may be necessary for the efficient and
4 effective administration and enforcement thereof.
5 (3) Upon receipt of a certified copy of a resolution authorizing the
6 levy of a school district retailers' sales tax, the state director of taxation
7 shall cause such taxes to be collected within or outside the boundaries of
8 such district at the same time and in the same manner provided for the
9 collection of the state retailers' sales tax. All moneys collected by the
10 director of taxation under the provisions of this section shall be credited
11 to a school district retailers' sales tax fund which fund is hereby estab-
12 lished in the state treasury. Any refund due on any school district retailers'
13 sales tax collected pursuant to this section shall be paid out of the sales
14 tax refund fund and reimbursed by the director of taxation from collec-
15 tions of school district retailers' sales tax revenue. All school district re-
16 tailers' sales tax revenue collected within any school district pursuant to
17 this section shall be apportioned and remitted at least quarterly by the
18 state treasurer, on instruction from the director of taxation, to the trea-
19 [chsurer of such school district.
20 (4) The director of taxation shall provide, upon request by the board
21 of a district levying a school district retailers' sales tax, a monthly report
22 identifying each retailer having a place of business in the district and
23 setting forth the amount of such tax remitted by each retailer during the
24 preceding month. Such report shall be made available to the board within
25 a reasonable time after it has been requested from the director of taxation.
26 The director of taxation shall be allowed to assess a reasonable fee for the
27 issuance of such report. Information received by any such board pursuant
28 to this provision shall be confidential, and it shall be unlawful for any
29 member or employee of such board to divulge any such information in
30 any manner. Any violation of this provision by any such member or em-
31 ployee is a class B misdemeanor, and such member or employee shall be
32 dismissed from office.
33 (c) For the purpose of levying taxes pursuant to this section, there is
34 hereby specifically conferred upon the board of any district the power
35 and authority to impose taxes upon services rendered outside the bound-
36 aries of the district by retailers having a place of business located within
37 such district.
38 (d) All retail transactions consummated within a district having a re-
39 tailers' sales tax, which transactions are subject to the Kansas retailers'
40 sales tax, shall also be subject to a school district retailers' sales tax. Except
41 as hereinafter provided, all retail sales, for the purpose of this section,
42 shall be considered to have been consummated at the place of business
43 of the retailer. In the event the place of business of a retailer is doubtful
HB 2514
8
1 the place or places at which the retail sales are consummated for the
2 purposes of this section shall be determined under rules and regulations
3 adopted by the secretary of revenue which rules and regulations shall be
4 considered with state and federal law insofar as applicable. Retail sales
5 involving the use, consumption, or furnishing of gas, water, electricity and
6 heat, for the purposes of this section, shall be considered to have been
7 consummated at the situs of the user or recipient thereof, and retail sales
8 involving the use or furnishing of telephone service or services taxed un-
9 der subsection (k) of K.S.A. 79-3603, and amendments thereto, shall be
10 considered to have been consummated at the situs of the subscriber billed
11 therefor. Retail sales involving the leasing of telecommunication or data
12 processing equipment commonly used in connection with telephone serv-
13 ices shall be considered to have been consummated at the situs of the
14 lessee. Retail sales involving the furnishing of services taxable under sub-
15 sections (p), (q) and (r) of K.S.A. 79-3603, and amendments thereto,
16 pursuant to a contract under which the sale of such services and the
17 furnishing of tangible personal property exceeds $10,000 per contract per
18 contractor shall be considered to have been consummated at the situs
19 where such services are performed. The director of taxation is hereby
20 authorized to request and receive from any retailer or from any board
21 levying the tax such information as may be reasonably necessary to de-
22 termine the liability of retailers for any school district sales tax. The col-
23 lection of any school district sales tax authorized at a primary or general
24 election shall commence on the first day of the calendar quarter next
25 following the 30th day after the date of the election authorizing the levy
26 of such tax. The collection of any sales tax of a school district approved
27 at any other election shall commence on the first day of the calendar
28 quarter next following the 60th day after the date of the election author-
29 izing the levy of such tax.
30 (e) For the purpose of determining the situs of installation, mainte-
31 nance, servicing and repair services taxable under the provisions of this
32 section, the place of business of the retailer of such services shall be the
33 office or other location from which such retailer does business. Such
34 location may be established by determining the location where sales or
35 service personnel report or at which mail is received, orders are taken,
36 telephone service is listed or the consideration of any other relevant fac-
37 tors established by rules and regulations of the secretary of revenue. If
38 the place of business of a retailer of services is located within the bound-
39 aries of a district imposing a retailers' sales tax, services performed by
40 such retailer are subject to the tax regardless of whether the service is
41 performed within or outside the boundaries of the district. If there is no
42 fixed or determinable place of business for any retailer, other than a re-
43 tailer having its only place or places of business in another state, the place
HB 2514
9
1 of business of such retailer shall be deemed to be the place where the
2 services are performed.
3 (f) All revenue received from a school district retailers' sales tax im-
4 posed pursuant to this section shall be expended only for the purposes
5 for which a property tax may be levied pursuant to K.S.A. 72-6435, and
6 amendments thereto. Any such tax levy imposed by the board of a school
7 district upon taxable tangible property located within the district shall be
8 reduced by an amount equivalent to the amount of revenue distributed
9 for use by the board pursuant to this section.
10 New Sec. 3. (a) For the purpose of financing all or a portion of a
11 district's local option budget in order to reduce or eliminate reliance of
12 the district upon revenue received from property taxation, the board of
13 any district that has adopted a local option budget may submit the ques-
14 tion of imposing a school district income tax upon every resident individ-
15 ual of the school district. Any such election shall be noticed, called and
16 held in the manner provided by K.S.A. 10-120, and amendments thereto,
17 for the noticing, calling and holding of elections upon the question of
18 issuing bonds under the general bond law. The notice of such election
19 shall state the time of election, and the notice and the ballot shall state
20 the rate and effective date of the proposed tax. If a majority of the electors
21 voting at such election fail to approve the proposition, such proposition
22 may be resubmitted under the same conditions and in the same manner
23 provided hereunder for initial submission of the proposition. If a majority
24 of the electors voting at such election approve the levying of such tax, the
25 board of the district, by resolution, shall authorize and provide for the
26 levy of such tax. Thereupon, the clerk of the board shall transmit a cer-
27 tified copy of such resolution to the secretary of revenue.
28 (b) Any school district income tax imposed under the provisions of
29 this section shall be levied against a resident individual's Kansas income
30 tax liability after reduction for any credits thereon as reported on the
31 resident individual's Kansas income tax return. The rate of such tax shall
32 be the rate as set out on the notice of election and ballot. Such rate shall
33 be fixed at 5% or any other percentage which is the product of 5% mul-
34 tiplied by any whole digit. All taxes imposed under this section shall be
35 applicable to all taxable years commencing after December 31 of the year
36 in which the levy of such tax is authorized under subsection (a) and shall
37 be due at the time the resident individual's state income tax is due.
38 (c) The board of any district which has imposed a school district in-
39 come tax under the provisions of this section may submit, in any subse-
40 quent year, the question of increasing or decreasing the rate of such tax
41 or of repealing any such tax imposed, and such board shall be required
42 to submit any of such questions upon submission of a petition signed by
43 not less than 5% of the qualified electors of the district. Any change in
HB 2514
10
1 rate or repeal of such tax shall be approved by the electors and adopted
2 by the board in the manner prescribed for imposing such tax under sub-
3 section (a). Any change in rate or repeal of such tax shall become effective
4 on January 1 of the year next following the year in which such change in
5 rate or repeal is adopted.
6 (d) Any district levying an income tax under the provisions of this
7 section is hereby prohibited from administering or collecting any such tax
8 locally, but shall utilize the services of the state department of revenue
9 to administer, enforce and collect such tax. The provisions of the Kansas
10 income tax act, article 32 of chapter 79 of the Kansas Statutes Annotated,
11 except the Kansas withholding and declaration of estimated tax act, shall
12 apply to school district income taxes levied under the provisions of this
13 section to the extent that the same can be made applicable thereto. The
14 secretary of revenue is hereby authorized to adopt such rules and regu-
15 lations as may be necessary for the administration, collection and enforce-
16 ment of school district income taxes levied under the provisions of this
17 section. The state income tax return shall be adapted to provide for the
18 reporting of any resident individual's liability for the school district in-
19 come tax levied under this section. The director of taxation shall keep a
20 record of all moneys attributed to each school district levying an income
21 tax, including any penalties and interest attributable to such school district
22 income tax.
23 (e) The director of taxation shall pay all tax moneys collected under
24 tax levies authorized or imposed under the provisions of this section into
25 the state treasury on or before the first day of each month, and the state
26 treasurer shall credit the same less amounts withheld under subsection
27 (f) to the school district income tax fund which is hereby created.
28 (f) A revolving fund, designated as the school district income tax re-
29 fund fund, in an amount not to exceed $50,000, shall be set apart and
30 maintained by the director of taxation from taxes collected under this
31 section for payment of refunds. The revolving fund shall be in such
32 amount, within the limit set by this subsection, as the director shall de-
33 termine is necessary to meet current refunding requirements.
34 (g) The state treasurer shall make distributions from the school dis-
35 trict income tax fund to districts levying a school district income tax under
36 the provisions of this section on the following dates: On May 1 and August
37 1 of each year, moneys deposited in such fund during the preceding
38 calendar quarter; on December 1 of each year, moneys deposited in such
39 fund since August 1; and on February 1 of each year, moneys deposited
40 in such fund since December 1 of the preceding calendar year. The state
41 treasurer shall apportion and pay moneys deposited in the school district
42 income tax fund to districts levying a school district income tax under the
43 provisions of this section as follows: An amount equal to the total proceeds
HB 2514
11
1 received from taxpayers in each district levying such school district in-
2 come tax, as indicated by the returns filed and attributed to each such
3 district, with any adjustments or corrections made by the director of rev-
4 enue, shall be apportioned and paid to the district levying the tax.
5 (h) The director of accounts and reports shall draw warrants on the
6 state treasurer payable to school district treasurers of the several districts
7 entitled to payment from the school district income tax fund upon vouch-
8 ers approved by the director of taxation. Upon receipt of such warrant
9 each district treasurer shall credit the amount thereof to the supplemental
10 general fund of the district.
11 (i) All revenue received from a school district income tax levied pur-
12 suant to this section shall be expended only for the purposes for which a
13 property tax may be levied pursuant to K.S.A. 72-6435, and amendments
14 thereto. Any such tax levy imposed by the board of a school district upon
15 taxable tangible property located within the district shall be reduced by
16 an amount equivalent to the amount of revenue distributed for use by
17 the board pursuant to this section.
18 New Sec. 4. Revenues received by a school district from the tax levy
19 authorized by K.S.A. 72-6435, and amendments thereto, and either or
20 both of the tax levies authorized by this act shall be calibrated so that the
21 total amount of such revenues is not in excess of the amount necessary
22 to finance that portion of the local option budget of the district which is
23 not financed from any other source provided by law.
24 Sec. 5. K.S.A. 1996 Supp. 72-6433 and 72-6433a are hereby re-
25 pealed.
26 Sec. 6. This act shall take effect and be in force from and after its
27 publication in the statute book.