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AN ACT concerning school district finance; affecting the determination
  of school facilities weighting; relating to the tax levy authorized to be
  made by certain districts for the purpose of paying costs attributable
  to operation of new school facilities; amending K.S.A. 72-6415 and
  K.S.A. 1996 Supp. 72-6441 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  On July 1, 1997, K.S.A. 72-6415 shall be and is hereby
amended to read as follows: 72-6415. (a) The school facilities weighting
of each district shall be determined in each school year in which such
weighting may be assigned to enrollment of the district as follows:
  (1)  Determine the number of pupils, included in enrollment of the
district, who are attending a new school facility;
  (2)  multiply the number of pupils determined under (1) by .25 .50.
The product is the school facilities weighting of the district.
  (b)  The provisions of this section shall take effect and be in force
from and after July 1, 1992.
  Sec. 2.  On July 1, 1997, K.S.A. 1996 Supp. 72-6441 shall be and is
hereby amended to read as follows: 72-6441. (a) (1) The board of any
district to which the provisions of this subsection apply may levy an ad
valorem tax on the taxable tangible property of the district each year for
a period of time not to exceed two years in an amount not to exceed the
amount authorized by the state board of tax appeals under this subsection
for the purpose of financing that portion of the costs attributable to com-
mencing operation of one or more new school facilities which is not fi-
nanced from any other source provided by law. The state board of tax
appeals may authorize the district to make a levy which will produce an
amount that is not greater than the difference between the amount of
costs directly attributable to commencing operation of one or more new
school facilities and the amount provided for such purpose under the
school district finance and quality performance act, including any amount
attributable to assignment of school facilities weighting to enrollment of
the district for each school year in which the district is eligible for such
weighting. If the district is not eligible, or will be ineligible, for school
facilities weighting in any one or more years during the two-year period
for which the district is authorized to levy a tax under this subsection, the
state board of tax appeals may authorize the district to make a levy, in
such year or years of ineligibility, which will produce an amount that is
not greater than the actual amount of costs attributable to commencing
operation of the facility or facilities.
  (2)  The state board of tax appeals may adopt rules and regulations
necessary to properly effectuate the provisions of this subsection, includ-
ing rules relating to the evidence required in support of a district's claim
that the costs attributable to commencing operation of one or more new
school facilities are in excess of the amount provided for such purpose
under the school district finance and quality performance act.
  (3)  The provisions of this subsection apply to any district that (A)
commenced operation of one or more new school facilities in the school
year preceding the current school year or has commenced or will com-
mence operation of one or more new school facilities in the current school
year or any or all of the foregoing, and (B) is authorized to adopt and has
adopted a local option budget in an amount equal to the state prescribed
percentage of the amount of state financial aid determined for the district
in the current school year, and (C) is experiencing extraordinary enroll-
ment growth as determined by the state board of education.
  (b)  The board of any district that has levied an ad valorem tax on the
taxable tangible property of the district each year for a period of two years
under authority of subsection (a) for the purpose of financing a portion
of the costs attributable to commencing operation of one or more new
school facilities may continue to levy such a tax for such purpose under
authority of this subsection each year for an additional period of time not
to exceed three years in an amount not to exceed the amount computed
by the state board of education as provided in this subsection if the board
of the district determines that the costs attributable to commencing op-
eration of such new school facility or facilities are significantly greater
than the costs attributable to the operation of other school facilities in
the district. The tax authorized under this subsection may be levied at a
rate which will produce an amount that is not greater than the amount
computed by the state board of education as provided in this subsection.
In computing such amount, the state board shall (1) determine the
amount produced by the tax levied by the district under authority of
subsection (a) in the second year for which such tax was levied and add
to such amount the amount of general state aid directly attributable to
school facilities weighting that was received by the district in the same
year, and (2) compute 75% of the amount of the sum obtained under (1),
which computed amount is the amount the district may levy in the first
year of the three-year period for which the district may levy a tax under
authority of this subsection, and (3) compute 50% of the amount of the
sum obtained under (1), which computed amount is the amount the dis-
trict may levy in the second year of the three-year period for which the
district may levy a tax under authority of this subsection, and (4) compute
25% of the amount of the sum obtained under (1), which computed
amount is the amount the district may levy in the third year of the three-
year period for which the district may levy a tax under authority of this
subsection.
  (c)  The proceeds from the tax levied by a district under authority of
this section shall be deposited in the supplemental general fund of the
district, budgeted in the local option budget of the district as an addition
to the amount of such budget adopted under authority of and in accor-
dance with the provisions of K.S.A. 72-6433, and amendments thereto,
and used exclusively to supplement amounts expended from the general
fund of the district for payment of the costs attributable to commencing
operation of new school facilities.
  New Sec. 3.  (a) For the purposes of the school district finance and
quality performance act, and notwithstanding any provision of the act to
the contrary, the school facilities weighting of each district to which the
provisions of this section apply shall be determined in the 1996-97 school
year as follows:
  (1)  Determine the number of pupils, included in enrollment of the
district, who are attending a new school facility;
  (2)  multiply the number of pupils determined under (1) by .33. The
product is the school facilities weighting of the district.
  (b)  For districts to which the provisions of this section apply, the
school facilities weighting prescribed under subsection (a) is in lieu of the
school facilities weighting prescribed under K.S.A. 72-6415, and amend-
ments thereto.
  (c)  For the purpose of assigning the school facilities weighting pre-
scribed under subsection (a) to enrollment of the districts to which the
provisions of this section apply, the term ``new school facility'' means any
school facility which a district commenced operating in the 1995-96
school year or in the 1996-97 school year.
  (d)  The provisions of this section apply to any district that (1) com-
menced operation of one or more new school facilities in the 1992-93
school year or in any school year succeeding the 1992-93 school year up
to and including the 1996-97 school year, and (2) is authorized to adopt
and has adopted a local option budget in an amount equal to the state
prescribed percentage of the amount of state financial aid determined for
the district in the current school year, and (3) is experiencing extraordi-
nary enrollment growth as determined by the state board of education,
and (4) has been authorized to levy an ad valorem tax on the taxable
tangible property of the district under K.S.A. 1996 Supp. 72-6441, which
statutory section is repealed by this act, for the purpose of financing a
portion of the costs attributable to commencing operation of one or more
new school facilities.
  (e)  The provisions of this section shall expire on June 30, 1997.
  Sec. 4.  On July 1, 1997, K.S.A. 72-6415 and K.S.A. 1996 Supp. 72-
6441 shall be and are hereby repealed.
  Sec. 5.  This act shall take effect and be in force from and after its
publication in the Kansas register.