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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.


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