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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 of [the] Kansas Statutes Annotated, and amendments thereto, shall be deposited in the capital outlay fund of the school district making such levy, except for an amount to pay a portion of the principal and interest on bonds issued by cities under the authority of K.S.A. 12-1774, and amendments thereto, for the financing of redevelopment projects upon property located within the school district, with respect to any redevelopment district established prior to July 1, 2017, pursuant to K.S.A. 12-1771, and amendments thereto.

History: L. 1969, ch. 353, § 3; L. 1979, ch. 52, § 185; L. 1991, ch. 229, § 7; L. 2017, ch. 95, § 90; July 1.

Source or Prior Law:


Attorney General's Opinions:

Taxes levied pursuant to establishment of employee benefits contribution fund; establishment and maintenance of capital outlay fund. 86-140.

Outcomes-based accountability system; legislative powers; constitutionality. 90-30.

Unified school district may use public funds to employ lobbyist but may not provide financial support from such funds to political action committee. 2002-19.

Money in school district's capital outlay fund may not be used for other purposes. 2003-34.

Money in capital outlay fund of school district may not be used to pay persons to provide computer repairs. 2004-36.

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