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AN ACT relating to the financing of unified school districts; concerning
  the property tax levy required therefor; amending K.S.A. 1996 Supp.
  72-6431 and 79-5105 and repealing the existing sections; also repealing
  K.S.A. 1996 Supp. 72-6431a.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  K.S.A. 1996 Supp. 72-6431 is hereby amended to read as
follows: 72-6431. (a) The board of each district shall levy an ad valorem
tax upon the taxable tangible property of the district in the school years
specified in subsection (b) for the purpose of:
  (1)  Financing that portion of the district's general fund budget which
is not financed from any other source provided by law;
  (2)  paying a portion of the costs of operating and maintaining public
schools in partial fulfillment of the constitutional obligation of the legis-
lature to finance the educational interests of the state; and
  (3)  with respect to any redevelopment district established prior to July
1, 1996, pursuant to K.S.A. 12-1771, and amendments thereto, paying a
portion of the principal and interest on bonds issued by cities under au-
thority of K.S.A. 12-1774, and amendments thereto, for the financing of
redevelopment projects upon property located within the district.
  (b)  The tax required under subsection (a) shall be levied at a rate of
35 mills in the 1996-97 school year, 33 29 mills in the 1997-98 school year
and not exceeding 31 25 mills in the 1998-99 school year.
  (c)  The proceeds from the tax levied by a district under authority of
this section, except the proceeds of such tax levied for the purpose of
paying a portion of the principal and interest on bonds issued by cities
under authority of K.S.A. 12-1774, and amendments thereto, for the fi-
nancing of redevelopment projects upon property located within the dis-
trict, shall be deposited in the general fund of the district.
  (d)  On June 1 of each year, the amount, if any, by which a district's
local effort exceeds the amount of the district's state financial aid, as
determined by the state board, shall be remitted to the state treasurer.
Upon receipt of any such remittance, the state treasurer shall deposit the
same in the state treasury to the credit of the state school district finance
fund.
  (e)  No district shall proceed under K.S.A. 79-1964, 79-1964a or 79-
1964b, and amendments to such sections.
  Sec. 2.  K.S.A. 1996 Supp. 79-5105 is hereby amended to read as
follows: 79-5105. (a) A tax is hereby levied upon every motor vehicle, as
the same is defined by K.S.A. 79-5101, and amendments thereto, in an
amount which shall be determined in the manner hereinafter prescribed,
except that: (1) (A) For 1995, the tax on any motorcycle shall not be less
than $6 and the tax on any other motor vehicle shall not be less than $12;
and (B) the tax on each motor vehicle the age of which is 15 years or
older shall not be more than $12; and (2) for 1996, and each year there-
after: (A) The tax on any motorcycle shall not be less than $12 and the
tax on any other motor vehicle shall not be less than $24, except as oth-
erwise provided by clause (B) and (C); (B) the tax on any motorcycle the
model year of which is 1980 or earlier shall be $6 and the tax on any other
motor vehicle the model year of which is 1980 or earlier shall be $12; and
(C) if the tax on any motorcycle in 1995 was more than $6 but less than
$12, the tax shall be determined for 1996 and each year thereafter in the
manner hereinafter prescribed but shall not be less than $6, and if the
tax on any other motor vehicle in 1995 was more than $12 but less than
$24, the tax shall be determined for 1996 and each year thereafter in the
manner hereinafter prescribed but shall not be less than $12.
  (b)  The amount of such tax on a motor vehicle shall be computed by:
  (1) Determining the amount representing the midpoint of the values in-
cluded within the class in which such motor vehicle is classified under
K.S.A. 79-5102 or 79-5103, and amendments thereto, except that the
midpoint of class 20 shall be $21,000 plus $2,000 for each $2,000 or
portion thereof by which the trade-in value of the vehicle exceeds
$22,000; (2) if the model year of the motor vehicle is a year other than
the year for which the tax is levied, by reducing such midpoint amount
by an amount equal to 16% in 1995, and all years prior thereto, and 15%
in 1996, and all years thereafter, of the remaining balance for each year
of difference between the model year of the motor vehicle and the year
for which the tax is levied if the model year of the motor vehicle is 1981
or a later year or (B) the remaining balance for each year of difference
between the year 1980 and the year for which the tax is levied if the
model year of the motor vehicle is 1980 or any year prior thereto; (3) by
multiplying the amount determined after application of clause (2) above
by 30% during calendar year 1995, 28.5% during the calendar year 1996,
26.5% during the calendar year 1997, 24.5% during the calendar year
1998, 22.5% during the calendar year 1999, and 20% during all calendar
years thereafter, which shall constitute the taxable value of the motor
vehicle; and (4) by multiplying the taxable value of the motor vehicle
produced under clause (3) above by the county average tax rate.
  (c)  The ``county average tax rate'' means the total amount of general
property taxes levied within the county by the state, county and all other
taxing subdivisions levying such taxes within such county in the second
calendar year before the calendar year in which the owner's full registra-
tion year begins divided by the total assessed tangible valuation of prop-
erty within such county as of November 1 of such second calendar year
before the calendar year in which the owner's full registration year begins
as certified by the secretary of revenue, except that: (1) As of November
1, 1994, such rate shall be computed without regard to 11.429% of the
general property taxes levied by school districts pursuant to K.S.A. 72-
6431, and amendments thereto; (2) as of November 1, 1995, such rate
shall be computed without regard to 31.429% of the general property
taxes levied by school districts pursuant to K.S.A. 72-6431, and amend-
ments thereto; (3) as of November 1, 1996, such rate shall be computed
without regard to 54.286% of the general property taxes levied by school
districts pursuant to K.S.A. 72-6431, and amendments thereto; (4) as of
November 1, 1997, such rate shall be computed without regard to 75.75%
72.403% of the general property taxes levied by school districts pursuant
to K.S.A. 72-6431, and amendments thereto; and (5) as of November 1,
1998, and such date in all years thereafter, such rate shall be computed
without regard to the general property taxes levied by school districts
pursuant to K.S.A. 72-6431, and amendments thereto.
  Sec. 3.  K.S.A. 1996 Supp. 72-6431, 72-6431a and 79-5105 are hereby
repealed.
  Sec. 4.  This act shall take effect and be in force from and after its
publication in the statute book.