|
Littleton Public Schools Policy |
|
Policy Code DBGA Policy Name Mill Levy Elections Adoption November 17, 1992 Revised August 28, 2008 |
If the Board of Education is of the opinion that revenues in excess of those provided through equalization program funding are necessary to provide for the needs of the District, the Board of Education may seek authorization at an election to raise additional local property tax revenues. The requested amount shall not exceed 20 percent of the District’s total program funding for the budget year in which the limitation was reached or $200,000, or the amount allowed by current law, whichever is greater.
The Board of Education shall call an election to raise additional local revenues if an initiative petition containing signatures of at least five percent of the registered electors in the District is properly submitted to the Board of Education. An initiative petition shall be submitted at least 90 days prior to the election date in order to be valid.
The District shall conduct such elections on the first Tuesday in November of odd-numbered years in conjunction with the regular biennial school election or on general election day in even-numbered years.
If other jurisdictions that have overlapping boundaries or the same electors as the School District are conducting an election on the same day, the county clerk and recorder shall conduct the election as a coordinated election to allow voters to vote on all ballot issues at one polling place. The decision whether the election will be conducted as a polling place election or by mail ballot is one which shall be made by the county clerk.
The election shall be conducted pursuant to an intergovernmental agreement between the District and the county clerk and recorder. The agreement shall allocate responsibilities between the county clerk and the District for the preparation and conduct of the election and shall be signed no less than 60 days prior to the election. The Board of Education shall designate a school election official to whom election responsibilities may be delegated pursuant to the agreement.
Notice to Public
In addition to the other provisions of law governing the conduct of school elections, the secretary of the Board of Education shall provide for written notification of the mill levy election to be sent to each household in accordance with state statute, including the TABOR (Taxpayer) Notice and public notice posted in a newspaper of general circulation.
At least 20 days prior to any election wherein the Board of Education has submitted a ballot issue concerning the creation of any debt or other financial obligation, the District shall post on its web site a notice regarding financial information as specified in state law. This notice is in addition to other notices required by law.
Election Information
Expenditures of any School District funds or in-kind services by Board of Education members to otherwise inform voters about election issues may not exceed $50 and must be specifically authorized and directed by the Board of Education. The District may only dispense a factual summary which includes arguments both for and against the proposal without any conclusion or opinions in favor of or against any particular issue addressed by the summary.
Transportation Mill Levies
The Board of Education may submit the question of whether to impose a mill levy for the payment of excess transportation costs at an election held in conjunction with the regular biennial school election in odd-numbered years or on general election day in even-numbered years. If the mill levy is approved, resulting revenues shall be deposited into the Transportation Fund.
Excess transportation costs are defined as the current operating expenditures for student transportation minus any state reimbursement entitlement based on amounts expended and received in a 12-month period as specified in state law.
Special Building and Technology Levies
The Board of Education may submit the question of whether to impose a mill levy of a stated amount and limited duration for the payment of costs related to the acquisition of land, acquisition or construction of structures, and/or purchase and installation of instructional and information technology as outlined in a Board of Education approved project proposal. The submittal of the question will be at an election held in conjunction with the regular biennial school election in odd-numbered years or on general election day in even-numbered years.
If the mill is approved, the District shall create a Special Building and Technology Fund into which the revenue will be recorded. Expenditures from the fund shall be authorized by a resolution adopted by the Board of Education which shall specifically set forth the purpose of the expenditure, the estimated total cost of the project, the location of the land to be acquired or the structure to be acquired or constructed, and the nature of the instructional and informational technology to be acquired.
At the termination of the mill levy, any monies remaining in the fund, which have not been authorized for expenditure within three years after being recorded in the fund, shall revert to the Capital Reserve Fund.
Kindergarten Mill Levy
The Board of Education may submit the question of whether to impose a mill levy for additional local property tax revenues to provide funding for excess full-day kindergarten program costs in the District for the then-current budget year and each budget year thereafter. The Board of Education may also include a question of whether to impose an additional mill levy of a stated amount and limited duration to meet the initial capital construction needs of the District associated with a full-day kindergarten program. The submittal of the question will be at an election held in conjunction with the regular biennial school election in odd-numbered years or on general election day in even-numbered years.
If the full-day kindergarten mill is approved, the District shall deposit the revenues received in the Full-Day Kindergarten Fund. If the additional full-day kindergarten mill to meet capital construction needs associated with the District’s full-day kindergarten is approved, the District shall deposit the revenues received in the capital construction account of the District’s full-day kindergarten fund.
Excess full-day kindergarten costs are defined in state law as the costs that exceed 50 percent on the District’s per-pupil revenues for the budget year in which the election is held, multiplied by the number of pupils enrolled or expected to enroll in the District’s full-day kindergarten program.
Legal References: Constitution of Colorado, Article X, Section 20
C.R.S. 1-1-101 through 1-13-108 et seq. (Uniform Election Code of 1992)
C.R.S. 1-7-908
C.R.S. 1-45-117 (Fair Campaign Practices Act)
C.R.S. 22-31-101 et seq.
C.R.S. 22-40-102(1.5)(a)
C.R.S. 22-45-103(1)(d)
C.R.S. 22-54-108
C.R.S. 22-54-108.5
Cross Reference: DB, Annual Budget