KRS § 160.6152 — KY Code / Title XIII / Chapter 160 / Section 160.6152
160.6152 Superintendents to provide information to department and to utilities -- Allocation of tax payments -- Agreement by participating districts within county to allocate based on average daily attendance -- Resolution of conflicts
Status: in_force

160.6152 Superintendents to provide information to department and to utilities --

Allocation of tax payments -- Agreement by participating districts within

county to allocate based on average daily attendance -- Resolution of conflicts.

(1) The superintendent of schools in each school district levying the tax permitted by

KRS 160.593 shall, on or before March 31, 2005, provide to the department and to

each entity providing utility services within the school district, the boundaries of the

school district.

(2) If the boundaries reported to the department and to each entity providing utility

services within the school district change, the superintendent of schools shall report

the boundary changes to the department and to each entity providing utility services

within the school district.

(3) The department and entities providing utility services within the school district shall

allocate tax payments among the various school districts imposing the taxes

authorized by KRS 160.613 and 160.614 in accordance with the most recent

boundary information provided by the superintendents, as adjusted by any

agreements entered into pursuant to KRS 160.6153. The department and entities

providing utility services within a school district shall not be responsible for nor

subject to the imposition of penalties or interest relating to, distribution errors

resulting from incorrect boundary information provided pursuant to this section, and

may rely upon the most recent boundary information and any agreements entered

into pursuant to KRS 160.6153 and provided by each superintendent as accurate.

(4) If more than one (1) school district board of education within a county levies the

taxes permitted under KRS 160.613 or 160.614, the participating districts may

choose to allocate the taxes collected and distributed by the department in

proportion to the number of pupils in average daily attendance in the participating

districts that levy the tax as shown by the final certification by the chief state school

officer for the previous school year pursuant to the provisions of KRS 157.310 to

157.440. Implementation of this allocation shall be based on the following

provisions:

(a) The participating districts shall provide a jointly executed agreement to the

department thirty (30) days prior to the first distribution to be so allocated;

(b) The agreement shall remain in effect until one (1) of the participating districts

notifies the department and any other participating districts by certified mail

thirty (30) days prior to the effective date of any change in allocation that the

agreement is dissolved; and

(c) The department shall make annual adjustments to allocations made pursuant

to an agreement entered into under this subsection based upon changes in the

number of pupils in average daily attendance in the participating districts as

shown by the final certification by the chief state school officer for the

previous school year pursuant to the provisions of KRS 157.310 to 157.440.

(5) If there is a conflict regarding school district boundaries, the department may, until

the conflict is resolved, distribute the total tax revenues collected for the districts

involved in the conflict proportionately to the districts based upon the average daily

attendance in the districts for the previous school year.