72-6449. Cost of living weighting.
72-6449
72-6449. Cost of living weighting.(a) As used in this section, "school district" or "district"means a schooldistrict authorized to make a levy under this section.
(b) The board of education of any district may levy a tax on the taxabletangible propertywithin the district for the purpose of financing the costsincurred by the state that are attributable directly to assignment of the costof livingweighting to the enrollment of the district. Thereis herebyestablished in every school district a fund which shall be calledthe cost of living fund,which fund shall consist of all moneys deposited therein or transferred theretoin accordance withlaw. All moneys derived froma tax imposed pursuant to this section shall be credited to thecost of living fund.The proceeds from the tax levied by a district credited to the cost of livingfund shall be remitted to the state treasurer in accordance with the provisionsof K.S.A. 75-4215, and amendments thereto. Upon receipt of each suchremittance, the state treasurer shall deposit the entire amount in the statetreasury to the credit of the state school district finance fund.
(c) The state board of education shall determine whether a district may levya tax under thissection as follows:
(1) Determine the statewide average appraised value of single familyresidences for thecalendar year preceding the current school year;
(2) multiply the amount determined under (1) by 1.25;
(3) determine the average appraised value of single family residences in eachschool districtfor the calendar year preceding the current school year; and
(4) (A) subtract the amount determined under (2) from the amountdetermined under(3). If theamount determined for the district under this paragraph is apositive number and thedistrict is authorized toadopt and has adopted a local option budget in an amount equal to at least31% of the state financial aid forthe school district, the district qualifies for assignment of cost ofliving weighting and maylevy a tax on the taxable tangible property of the district for the purpose offinancing the coststhat are attributable directly to assignment of the cost of livingweighting to enrollmentof the district; or
(B) As an alternative to the authority provided in paragraph (4)(A), if adistrict was authorized to make a levy pursuant to this section in school year2006-2007, such district shall remain authorized to levy such tax at a ratenecessary to generate revenue in the same amount generated in school year2006-2007 if: (i) The amount determined under paragraph (4)(A) is a positivenumber; and(ii) the district continues to adopt a local option budget in an amount equalto the state prescribed percentage in effect in school year 2006-2007.
(d) No tax may be levied underthissection unless the board of educationadopts a resolutionauthorizing such a tax levy and publishes the resolution at least once in anewspaper having generalcirculation in the district. Except as provided by subsection (e), theresolution shall be published in substantialcompliance with thefollowing form:
Unified School District No. ______,
Be It Resolved that: The board of education of the above-named school district shall be authorizedto levy an ad valorem tax in anamount not to exceed the amount necessary to finance the costsattributable directly to theassignment of cost of living weighting to the enrollment of the district. Thead valorem tax authorized by this resolutionmay be levied unless a petition in opposition to the same, signed by not lessthan 5% of the qualified electors of theschool district, is filed with the county election officer of the home countyof the school district within 30 days after thepublication of this resolution. If a petition is filed, the county electionofficer shall submit the question of whether thelevy of such a tax shall be authorized in accordance with the provisions ofthis resolution to the electors of the schooldistrict at the next general election of the school district, as is specifiedby the board of education of the school district. This is to certify that the above resolution was duly adopted by the board ofeducation of Unified School DistrictNo. ______, ____________ County, Kansas, on the ____ day of _________,(year)____. All of the blanks in the resolution shall be filled. If no petition asspecified above is filed inaccordance with the provisions of the resolution, the resolution authorizingthe ad valorem tax levyshall become effective. If a petition is filed as provided in the resolution,the board may notify thecounty election officer to submit the question of whether such tax levy shallbe authorized. If theboard fails to notify the county election officer within 30 days after apetition is filed, the resolutionshall be deemed abandoned and of no force and effect and no like resolutionshall be adopted by theboard within the nine months following publication of the resolution. If amajority of the votes castin an election conducted pursuant to this provision are in favor of theresolution, such resolutionshall be effective on the date of such election. If a majority of the votescast are not in favor of theresolution, the resolution shall be deemed of no effect and no like resolutionshall be adopted by theboard within the nine months following such election. History: L. 2005, ch. 194, § 12;L. 2007, ch. 188, § 4; July 1.