Chapter 72, SCHOOLS

72-5169. Same; operating expenditures in excess of general fund budget. If in any school year a school district expends an amount for operating expenses that exceeds its general fund budget, the state board shall determine the excess and deduct the same from amounts of state foun…

72-5170. School district accreditation system, accountability plan; curriculum standards; statewide assessments, report to legislature; school site councils. (a) (1) In order to accomplish the mission for Kansas education, the state board shall design and adopt a school district …

72-5170b. Alternative graduation rate determination for purposes of accreditation. For purposes of accreditation by the state board, the four-year adjusted cohort graduation rate for each school district and any schools operated by such school district, including any virtual scho…

72-5171. School district financial accountability reports; contents. (a) On or before January 15 of each year, the state department of education shall prepare and submit a financial accountability report on school district funding for each school district to the governor and the …

72-5172. Same; review of act by legislature and certain committees; required reviews. (a) On or before July 1, 2021, the legislature shall: (1) Consider the information reviewed pursuant to subsection (b), and determine if any provisions of this act are not reasonably calculated …

72-5173. Performance audits. The legislative post audit committee shall direct the legislative division of post audit to conduct the following performance audits in the fiscal year specified: (a) A performance audit of transportation services funding. The audit should include a c…

72-5174. Same; rules and regulations. The state board may adopt rules and regulations for the administration of this act, including the classification of expenditures of school districts to ensure uniform reporting of operating expenses. History: L. 2017, ch. 95, § 46; July 1. So…

72-5175. Same; nonseverability. The provisions of the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto, shall not be severable. If any provision of the Kansas school equity and enhancement act, K.S.A. 72-5131 et seq., and amendments thereto…

72-5176. Same; expiration. The Kansas school equity and enhancement act, K.S.A. 72-5131 through 72-5176, and amendments thereto, shall expire on July 1, 2027. History: L. 2017, ch. 95, § 48; July 1.

72-5178. School and school district accountability reports; longitudinal achievement reports; academic achievement reports; contents. (a) On or before January 15 of each year, the state department of education shall prepare and digitally update on the website of the state departm…

72-5179. ACT college entrance exams and workkeys assessments; payment of fees and costs; publication of exam information; report. (a) The state board of education shall provide the ACT college entrance exam and the three ACT workkeys assessments that are required to earn a nation…

72-5180. Remote learning; limitations; state foundation aid adjustment for remote learners. (a) Commencing in the 2021-2022 school year, except as otherwise provided in this section, no school district shall provide or offer to any student enrolled in the district more than a tot…

72-5191. Sixty-five percent of moneys to be spent on instruction. (a) It is the public policy goal of the state of Kansas that at least 65% of the moneys appropriated, distributed or otherwise provided by the state to school districts shall be expended in the classroom or for ins…

72-5192. Appropriations for general and supplemental general state aid; priority in legislative budgeting process. The appropriation of moneys necessary to pay general state aid and supplemental general state aid under the Kansas school equity and enhancement act, K.S.A. 72-5131 …

72-5193. Provision of public school financing system; financing resources and methods. Article 6 of the constitution of the state of Kansas states that the legislature shall provide for intellectual, educational, vocational and scientific improvement by establishing and maintaini…

72-5194. Required local option budget; consideration in determining adequacy of total school funding. (a) It is the public policy of the state of Kansas to require school districts to adopt a local option budget pursuant to K.S.A. 72-5143, and amendments thereto, as part of the s…

72-5216. Property acquired by second-class cities under K.S.A. 3-404; taxation for school purposes. For the purposes of school finance and taxation, the levy of taxes and the allocation of assessed valuation of property acquired by cities under the provisions of K.S.A. 3-404 et s…

72-5217. Property acquired by two cities under K.S.A. 3-404; taxation for school district purposes, valuation, rate, allocation of proceeds. In the event that all of the property acquired by any two cities under the provisions of K.S.A. 3-404 et seq., and amendments thereto, is i…

72-5218. Same; allocation and transference of revenues; apportionment. The county treasurer of the county within which such property is located shall allocate and transfer one-half of the revenues derived from tax levies imposed by the unified school district within which such pr…

72-5219. Racetrack gaming facilities or lottery gaming facilities in Cherokee county. (a) As used in this section: (1) "School district" means unified school district No. 404, unified school district No. 493, unified school district No. 499 and unified school district No. 508. (2…

72-5220. Property used in production of ethanol in Haskell county. (a) As used in this section: (1) "School district" means unified school district No. 507 and unified school district No. 374. (2) "Property" means the following described property, and improvements thereon, compri…

72-5221. U.S.D. 203; application of term "assessed valuation per pupil" for determination of capital improvement entitlements. (a) For the purpose of determination of supplemental state aid under K.S.A. 72-5145, and amendments thereto, and payments from the school district capita…

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 prope…

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 …

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 proceed…

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 a…

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 …

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 …

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 …

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 o…

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 condition…

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 bo…

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 ac…

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. Source or Prior Law: 72-8813.

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 pr…

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 t…

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 st…

72-5456. State school-fund commission abolished. The state school-fund commission provided for by K.S.A. 75-2301 is hereby abolished. History: L. 1974, ch. 294, § 12; July 1. Source or Prior Law: 75-2301b.

72-5457. General obligation bonds; purpose for issuance; when election required; contest of validity; limitations; temporary notes, tax levy. (a) The board of education of a school district is authorized to select any site or sites necessary for school district purposes. When a b…

72-5458. Modification of bond limitations. The limitations imposed by law upon school districts for the purpose of purchasing or improving a site or sites, constructing, furnishing, equipping, repairing, remodeling or making additions to buildings necessary for school district pu…

72-5459. Same; order authorizing vote; limitation. The state board of education may issue an order authorizing any school district to vote bonds for the purpose of purchasing or improving a site or sites, constructing, furnishing, equipping, repairing, remodeling or making additi…

72-5460. Application for additional authority; publication notice; rules and regulations. The board of education of any school district may make application upon its own motion to the state board of education for the additional authority provided for in K.S.A. 72-5459, and amendm…

72-5461. Application for additional bond authority; review of application; limitations on approval; order; election. (a) Upon receiving an application under K.S.A. 72-5460, and amendments thereto, the state board of education shall review the application and examine the evidence …

72-5462. School district capital improvements; state aid entitlement; determination; amount; payments; applicability. (a) There is hereby established in the state treasury the school district capital improvements fund. The fund shall consist of all amounts transferred thereto und…

72-5463. Same; district formed by consolidation or disorganization; state aid percentage factor. (a) Unless the context otherwise requires, as used in this section, "district" means: (1) Any school district formed by consolidation in accordance with article 7 of chapter 72 of the…

72-5464. Districts with extraordinary declining enrollment; consultation with joint committee on state building construction, when. (a) As used in this section: (1) "School district" or "district" means a school district which has an extraordinary declining enrollment. (2) "Extra…

72-5465. Validation of certain bond election results of unified school district No. 200, Greeley county. The result of the election held on May 21, 2024, on the question submitted by the board of education of unified school district no. 200, Greeley county, for the purpose of aut…

72-5537. Federal fund applications by school districts and community junior colleges; use of federal funds. The board of education of any school district or the board of trustees of any community junior college may make and file applications for federal funds appropriated and mad…

72-5538. Federal fund applications by state board of education; direct application by school districts. In the event the designation of a "state education agency" is required by federal laws now or hereafter enacted which make available federal funds for educational purposes, the…

72-5539. Federal fund applications for special education research; use and handling of funds. (a) It is hereby declared to be a policy of the state of Kansas to cooperate with the federal government in doing research in the field of special education within this state to determin…