Refraining from making authorized levy; effect

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 may do so. If the board of education of any school district refrains from making a levy in any one or more years or refrains from making the full levy which it is authorized to make under K.S.A. 72-53,113, and amendments thereto, and the resolution adopted thereunder, the authority of such school district to make a capital outlay tax levy shall not thereby be extended beyond the original period specified in the resolution adopted under K.S.A. 72-53,113, and amendments thereto, nor shall the mill rate of the tax authorized in any succeeding year be increased thereby. History: L. 1969, ch. 353, § 7; L. 1991, ch. 229, § 9; July 1. Source or Prior Law: 72-8807. Attorney General's Opinions: School district capital outlay levy; procedure; protest and election; failure of county clerk to levy. 93-99. Money in school district's capital outlay fund may not be used for other purposes. 2003-34. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026