72-5142. Same; ad valorem tax levy required; purposes; rate; disposition of proceeds. (a) The board of education of each school district shall levy an ad valorem tax upon the taxable tangible property of the school district in the school years specified in subsection (b) for the purpose of:
(1) Financing that portion of the school district's general fund budget that 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 legislature to finance the educational interests of the state; and
(3) with respect to any redevelopment school district established prior to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto, 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 financing of redevelopment projects upon property located within the school district.
(b) The tax required under subsection (a) shall be levied at a rate of 20 mills in the school years 2021-2022 and 2022-2023.
(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 described in subsection (a)(3), shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state school district finance fund.
(d) No school district shall proceed under K.S.A. 79-1964, 79-1964a or 79-1964b, and amendments thereto.
History: L. 2017, ch. 95, § 14; L. 2019, ch. 19, § 11; L. 2021, ch. 115, § 3; July 1.
Structure Kansas Statutes
Article 51 - School District State Aid
72-5130 Mineral production education fund.
72-5131 Kansas school equity and enhancement act; citation of act.
72-5133 Same; state school district finance fund.
72-5134 Same; determination of state foundation aid.
72-5135 Same; distribution of state foundation aid.
72-5136 Same; overpayments; underpayments.
72-5137 Same; certification of enrollment and budget.
72-5138 Same; enrollment adjustments due to decreases resulting from disasters.
72-5139 Same; enrollment adjustment for military students.
72-5140 Same; revisions due to new school districts or boundary changes.
72-5142 Same; ad valorem tax levy required; purposes; rate; disposition of proceeds.
72-5143 Same; local option budget; authority to adopt; limitations; supplemental general fund.
72-5144 Same; alternative calculation of local option budget.
72-5145 Same; determination of supplemental state aid; distribution.
72-5147 Same; ad valorem tax levy authorized for local option budget; disposition of proceeds.
72-5148 Same; transportation weighting.
72-5149 Same; low enrollment weighting; high enrollment weighting.
72-5150 Same; bilingual weighting.
72-5152 Same; adjustment of at-risk student enrollment.
72-5154 Same; preschool-aged at-risk education fund; use; reports to the state board.
72-5155 Same; career technical education weighting.
72-5156 Same; school facilities weighting; limitations.
72-5157 Same; special education and related services weighting.
72-5162 Same; career and postsecondary education fund; use.
72-5163 Same; driver training fund; use.
72-5164 Same; food service fund; use.
72-5165 Same; contingency reserve fund; use.
72-5166 Same; disposition of revenue.
72-5167 Same; transfers from general fund; limitations.
72-5168 Same; expenditures not considered operating expenditures.
72-5169 Same; operating expenditures in excess of general fund budget.
72-5171 Same; school district financial accountability reports; contents.
72-5172 Same; review of act by legislature and certain committees; required reviews.
72-5173 Same; performance audits.
72-5174 Same; rules and regulations.
72-5175 Same; nonseverability.
72-5180 Remote learning; limitations; state foundation aid adjustment for remote learners.
72-5191 Sixty-five percent of moneys to be spent on instruction.
72-5193 Provision of public school financing system; financing resources and methods.
72-5194 Required local option budget; consideration in determining adequacy of total school funding.