SB 223--
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Session of 1997
SENATE BILL No. 223
By Committee on Education
2-6
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9 AN ACT concerning school district finance; relating to local option budg-
10 ets; amending K.S.A. 1996 Supp. 72-6433 and repealing the existing
11 section; also repealing K.S.A. 1996 Supp. 72-6433a.
12
13 Be it enacted by the Legislature of the State of Kansas:
14 Section 1. K.S.A. 1996 Supp. 72-6433 is hereby amended to read as
15 follows: 72-6433. (a) (1) The board of any district may adopt a local option
16 budget in each school year for a period of time not to exceed four school
17 years in an amount not to exceed the state prescribed percentage of the
18 amount of state financial aid determined for the district in the school year
19 if the board of the district determines that adoption of such a budget
20 would be in the best interests of the district. No district may adopt a local
21 option budget under authority of this subsection until a resolution au-
22 thorizing adoption of such a budget is passed by the board and published
23 once in a newspaper having general circulation in the district. The reso-
24 lution shall be published in substantial compliance with the following
25 form:
26 Unified School District No. ______,
27 ____________ County,
Kansas.
28 RESOLUTION
29 Be It Resolved that:
30 The board of education of the above-named school district shall be authorized to adopt
31 a local option budget in each school year for a period of time not to exceed ______ years
32 in an amount not to exceed ______% of the amount of state financial aid determined for
33 the current school year. The local option budget authorized by this resolution may be
34 adopted, unless a petition in opposition to the same, signed by not less than 5% of the
35 qualified electors of the school district, is filed with the county election officer of the home
36 county of the school district within 30 days after publication of this resolution. In the event
37 a petition is filed, the county election officer shall submit the question of whether adoption
38 of the local option budget shall be authorized to the electors of the school district at an
39 election called for the purpose or at the next general election, as is specified by the board
40 of education of the school district.
41 CERTIFICATE
42 This is to certify that the above resolution was duly adopted by the board of education of
43 Unified School District No. ______, ____________ County, Kansas, on the ______ day of
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1 _________, 19______.
2
______________________________
3 Clerk of the board of
education.
4 All of the blanks in the resolution shall be appropriately filled. The
5 blank preceding the word ``years'' shall be filled with a specific number,
6 not to exceed the number 4, and the blank preceding the percentage
7 symbol shall be filled with a specific number. No word shall be inserted
8 in either of the blanks. The percentage specified in the resolution shall
9 not exceed the state prescribed percentage. The resolution shall be pub-
10 lished once in a newspaper having general circulation in the school dis-
11 trict. If no petition as specified above is filed in accordance with the
12 provisions of the resolution, the board may adopt a local option budget.
13 If a petition is filed as provided in the resolution, the board may notify
14 the county election officer of the date of an election to be held to submit
15 the question of whether adoption of a local option budget shall be au-
16 thorized. If the board fails to notify the county election officer within 30
17 days after a petition is filed, the resolution shall be deemed abandoned
18 and no like resolution shall be adopted by the board within the nine
19 months following publication of the resolution.
20 (2) If any district is authorized to adopt a local option budget, but
21 the board of such district chooses, in any year, not to adopt such a budget,
22 or chooses to adopt such budget in an amount less than the amount of
23 the district prescribed percentage of the amount of state financial aid in
24 any school year, such board of education may do so. If the board of any
25 district refrains from adopting a local option budget in any one or more
26 school years or refrains from budgeting the total amount authorized for
27 any one or more school years, the authority of such district to adopt a
28 local option budget shall not thereby be extended beyond the original
29 period specified in the resolution authorizing adoption of such budget,
30 nor shall the amount authorized to be budgeted in any succeeding school
31 year be increased thereby.
32 (3) Whenever an initial resolution has been adopted under this sub-
33 section, and such resolution specified a lesser percentage than the state
34 prescribed percentage, the board of the district may adopt one or more
35 subsequent resolutions under the same procedure as provided for the
36 initial resolution and subject to the same conditions, and shall be author-
37 ized to increase the percentage as specified in any such subsequent res-
38 olution for the remainder of the period of time specified in the initial
39 resolution. Any percentage specified in a subsequent resolution or in sub-
40 sequent resolutions shall be limited so that the sum of the percentage
41 authorized in the initial resolution and the percentage authorized in the
42 subsequent resolution or in subsequent resolutions is not in excess of the
43 state prescribed percentage in any school year.
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1 (4) The board of any district that has adopted a local option budget
2 and levied a tax under authority of K.S.A. 72-6435, and amendments
3 thereto, may initiate, at any time after the final levy is certified to the
4 county clerk under any current authorization, procedures to renew its
5 authority to adopt a local option budget subject to the conditions and in
6 the manner specified in provision (1) of this subsection and, at four-year
7 intervals thereafter, may in like manner and subject to like conditions
8 renew such authorization for successive four-year periods.
9 (5) As used in this subsection:
10 (A) ``Authorized to adopt a local option budget'' means that a district
11 has adopted a resolution under this subsection, has published the same,
12 and either that the resolution was not protested or that it was protested
13 and an election was held by which the adoption of a local option budget
14 was approved.
15 (B) ``District prescribed percentage'' means the percentage specified
16 in a resolution under which a district is authorized to adopt a local option
17 budget. No such percentage shall exceed the state prescribed percentage.
18 (C) ``State prescribed percentage'' means 25%.
19 (b) (1) The board of any district to which the provisions of this sub-
20 section apply may adopt a local option budget in the 1997-98 each school
21 year if the board of the district determines that adoption of such a budget
22 would be in the best interests of the district. The adoption of a local option
23 budget in the 1997-98 school year under authority of this subsection shall
24 require a majority vote of the members of the board and shall require no
25 other procedure, authorization or approval. The provisions of this sub-
26 section apply to any district that is was authorized to adopt and that adopts
27 adopted a local option budget in the 1996-97 school year and, in order to
28 be authorized to adopt a local option budget in the 1997-98 any school
29 year succeeding the 1996-97 school year, would be required by operation
30 of this section prior to its amendment by this act to initiate procedures
31 to renew its authority to adopt a local option budget, subject to the con-
32 ditions and in the manner specified in subsection (a), after certifying to
33 the county clerk the final levy of a tax for the purpose of financing all or
34 a portion of the local option budget adopted in the 1996-97 school year
35 under the district's current authority.
36 (2) The amount of a local option budget adopted by the board of a
37 district in the 1997-98 school year under authority of this subsection shall
38 not exceed an amount equal to the district prescribed percentage of the
39 amount of state financial aid determined for the district in the school
40 year. For the purposes of this provision, the term district prescribed per-
41 centage means the percentage specified in the resolution under which a
42 district is was authorized to adopt a local option budget in the 1996-97
43 school year.
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1 (3) To the extent the provisions of subsection (a) conflict with this
2 subsection, the provisions of this subsection shall control.
3 (4) The provisions of this subsection shall expire on June 30, 1998.
4 (c) (1) There is hereby established in every district that adopts a local
5 option budget a fund which shall be called the supplemental general fund.
6 The fund shall consist of all amounts deposited therein or credited thereto
7 according to law.
8 (2) Subject to the limitation imposed under provision (3), amounts in
9 the supplemental general fund may be expended for any purpose for
10 which expenditures from the general fund are authorized or may be trans-
11 ferred to the general fund of the district or to any program weighted fund
12 or categorical fund of the district.
13 (3) Amounts in the supplemental general fund may not be expended
14 nor transferred to the general fund of the district for the purpose of mak-
15 ing payments under any lease-purchase agreement involving the acqui-
16 sition of land or buildings which is entered into pursuant to the provisions
17 of K.S.A. 72-8225, and amendments thereto.
18 (4) Any unexpended and unencumbered cash balance remaining in
19 the supplemental general fund of a district at the conclusion of any school
20 year in which a local option budget is adopted shall be disposed of as
21 provided in this subsection. If the district did not receive supplemental
22 general state aid in the school year and the district is authorized to adopt
23 a local option budget in the ensuing school year, the total amount of the
24 cash balance remaining in the supplemental general fund shall be main-
25 tained in such fund or transferred to the general fund of the district. If
26 such a district is not authorized to adopt a local option budget in the
27 ensuing school year, the total amount of the cash balance remaining in
28 the supplemental general fund shall be transferred to the general fund
29 of the district. If the district received supplemental general state aid in
30 the school year, transferred or expended the entire amount budgeted in
31 the local option budget for the school year, and is authorized to adopt a
32 local option budget in the ensuing school year, the total amount of the
33 cash balance remaining in the supplemental general fund shall be main-
34 tained in such fund or transferred to the general fund of the district. If
35 such a district is not authorized to adopt a local option budget in the
36 ensuing school year, the total amount of the cash balance remaining in
37 the supplemental general fund shall be transferred to the general fund
38 of the district. If the district received supplemental general state aid in
39 the school year, did not transfer or expend the entire amount budgeted
40 in the local option budget for the school year, and is not authorized to
41 adopt a local option budget in the ensuing school year, the total amount
42 of the cash balance remaining in the supplemental general fund shall be
43 transferred to the general fund of the district. If the district received
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1 supplemental general state aid in the school year, did not transfer or
2 expend the entire amount budgeted in the local option budget for the
3 school year, and is authorized to adopt a local option budget in the en-
4 suing school year, the state board shall determine the ratio of the amount
5 of supplemental general state aid received to the amount of the local
6 option budget of the district for the school year and multiply the total
7 amount of the cash balance remaining in the supplemental general fund
8 by such ratio. An amount equal to the amount of the product shall be
9 transferred to the general fund of the district. The amount remaining in
10 the supplemental general fund may be maintained in such fund or trans-
11 ferred to the general fund of the district.
12 Sec. 2. K.S.A. 1996 Supp. 72-6433 and 72-6433a are hereby re-
13 pealed.
14 Sec. 3. This act shall take effect and be in force from and after its
15 publication in the statute book.