Idaho § 6-2210 - Further inquiry about tax levies - Orders

§ 6-2210. Further inquiry about tax levies - Orders

(1) If the district court finds:

(a) That the local school district cannot offer federally mandated services and constitutionally required educational services because it does not have sufficient revenues; or

(b) That if the local school district were to offer the constitutionally required educational services that it does offer in a manner that consumes no more of the local school district’s resources than necessary, it would still be unable to offer federally mandated services and constitutionally required educational services because it does not have sufficient revenues;

then the district court shall then find the sum of the maintenance and operations levies, supplemental maintenance and operations levies, and emergency fund levies imposed by the local school district and compare the sum to the sum of maintenance and operations levies and emergency fund levies in the maximum amount allowed by law plus the simple average of the supplemental maintenance and operations levies imposed by all school districts in the state.

(2) Orders following further inquiry about tax levies.

(a) If the district court finds:

(i) That the local school district cannot offer federally mandated educational services and constitutionally required educational services because it does not have sufficient revenues;

(ii) That if the local school district were to offer the constitutionally required educational services in a manner that consumes no more of the local school district’s resources than necessary, it would still be unable to offer federally mandated educational services and constitutionally required educational services because it does not have sufficient revenues; and

(iii) That the sum of the local school district’s levies totaled in subsection (1) of this section equals or exceeds the comparison made in subsection (1) of this section;

the district court shall issue an order authorizing the plaintiffs to add the state and/or the legislature as defendants.

(b) If the district court finds:

(i) That the local school district cannot offer federally mandated educational services and constitutionally required educational services because it does not have sufficient revenues;

(ii) That if the local school district were to offer the constitutionally required educational services in a manner that consumes no more of the local school district’s resources than necessary, it would still be unable to offer federally mandated educational services and constitutionally required educational services because it does not have sufficient revenues; and

(iii) The sum of the local school district’s levies totaled in subsection (1) of this section do not equal or exceed the comparison made in subsection (1) of this section;

notwithstanding any other provision of law to the contrary, the district court shall issue an order directing the local school board to impose maintenance and operations levies and emergency fund levies in the maximum amount that may be imposed by law. Furthermore, if the sum of the maximum maintenance and operations levy and emergency fund levy that may be imposed by law plus the supplemental maintenance and operations levy does not exceed the comparison made in subsection (1) of this section, the district court shall order the local school board to adopt an educational necessity levy in an amount so that the sum of the maintenance and operations levy, the supplemental maintenance and operations levy, the emergency fund levy, and the educational necessity levy equals the comparison set forth in subsection (1) of this section. The district court shall issue an order directing that all tax revenues from the additional amounts levied pursuant to this subsection be directed first to meeting the local school district’s obligations to provide constitutionally required educational services, but may allow the local school district to reduce any of the levies that it was ordered to raise upon the local school district’s proof that it is then providing constitutionally required educational services. The district court shall have continuing jurisdiction to see that the additional tax revenues are spent according to its order.

[6-2210, added 1996, ch. 258, sec. 1, p. 850.]