72-53,113. Capital outlay levy, use of proceeds; procedure; protest; petition and election; definitions. (a) The board of education of any school district may make an annual tax levy at a mill rate not to exceed the statutorily prescribed mill rate upon the taxable tangible property in the school district for the purposes specified in this […]
72-53,114. Same; tax lid. The provisions of subsection (a) of K.S.A. 79-5040, and amendments thereto, shall not apply to the fund mill levy rate and aggregate levy rate limitations imposed by K.S.A. 72-53,113 et seq., and amendments thereto. History: L. 2005, ch. 152, § 27; July 1.
72-53,115. Capital outlay fund. There is hereby established in every school district of the state a fund which shall be called the capital outlay fund. The capital outlay fund shall consist of all moneys deposited therein or transferred thereto in accordance with law. The proceeds of any tax levied under article 53 of chapter 72 […]
72-53,116. Capital outlay fund; use of moneys; investments authorized. (a) Any moneys in the capital outlay fund of any school district and any moneys received from issuance of bonds under K.S.A. 72-53,117 or 72-53,122, and amendments thereto, may be used for the purpose of the acquisition, construction, reconstruction, repair, remodeling, additions to, furnishing, maintaining and […]
72-53,117. Authorization to issue bonds in lieu of tax levy; limitations. Any school district which is unconditionally authorized to make a capital outlay tax levy, in lieu of making all or part of such tax levy, may issue and sell general obligation bonds as now provided by law for the issuance of general obligation bonds […]
72-53,118. Bonds outside debt limit. Bonds issued under authority of K.S.A. 72-53,117 or 72-53,122 shall not be subject to or within any bonded debt limitation prescribed by law and, in determining the amount of bonded indebtedness of any school district for determination of any such bonded debt limitation, bonds issued under this section shall not […]
72-53,119. Refraining from making authorized levy; effect. If any school district is unconditionally authorized to make a capital outlay tax levy, but the board of education of such school district chooses, in any year, not to make such tax levy, or chooses to make a smaller tax levy for such purpose, such board of education […]
72-53,120. Additional levy authorizations. Whenever an initial resolution has been adopted under K.S.A. 72-53,113, and amendments thereto, and such resolution specified a lesser mill rate than the statutorily prescribed mill rate or a lesser number of years than five, the board of education of the school district may adopt a second resolution under the same […]
72-53,121. New authorization of levy. The board of education of any school district which has made a tax levy under K.S.A. 72-53,113, and amendments thereto, may at any time initiate procedures to renew its authority to make an annual tax levy in the amount and upon the conditions and in the manner specified in K.S.A. […]
72-53,122. New bond authorization when new levy authorized. Any school district which is authorized to make a tax levy under K.S.A. 72-53,121, and amendments thereto, may issue and sell general obligation bonds based upon and in lieu of making all or part of such tax levy. Any bonds issued under authority of this section shall […]
72-53,123. Validity of certain tax levies and bonds not affected. This act shall not in any manner be construed as affecting the validity of any tax levies authorized to be made under article 53 of chapter 72 of the Kansas Statutes Annotated prior to the effective date of this act, nor shall this act in […]
72-53,124. Conflict with other laws, effect. To the extent that the provisions of any other law conflict with this act, the provisions of this act shall control. History: L. 1991, ch. 229, § 12; July 1.
72-53,125. Construction of act; effect on certain resolutions. Nothing in this act* shall affect or invalidate any resolution adopted by a board of education of any school district pursuant to K.S.A. 72-53,113 or 72-53,121, and amendments thereto, on and after May 1, 2014, but prior to July 1, 2015. History: L. 2015, ch. 4, § […]
72-53,126. Capital outlay state aid; distribution. (a) There is hereby established in the state treasury the school district capital outlay state aid fund. Such fund shall consist of all moneys transferred thereto under the provisions of subsection (d). (b) Each school district that levies a tax pursuant to K.S.A. 72-53,113 et seq., and amendments thereto, […]
72-53,127. Ad valorem tax exemptions not applicable. No ad valorem tax exemption for real or personal property granted after the effective date of this act by the board of tax appeals pursuant to the provisions of either: (a) Section 13 of article 11 of the constitution of the state of Kansas; or (b) K.S.A. 12-1740 […]
