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The Bushnell Report

Update and Clarification on the CDA School District Emergency Levy

I have conversed by email with Mr. Morrisroe regarding the emergency levy. He says that this meeting takes place the first Friday of the school year. Additionally he says that state law states that a district must consider an emergency levy when enrollment increases from the previous year.


Here is the statute:


I expressed my concern that this is forced taxation without representations since the voters don't get to vote on it.


Morrisroe said that this emergency levy is not related to the levy that recently failed.


I asked if this emergency levy is due to improper budgeting and said that I understand that a budget goes up with enrollment.


Morrisore replied, "It’s used when there’s an unexpected increase in enrollment to fund additional staff or resources (textbooks, desk, etc). In my 8 years I think we’ve qualified 6 times and taking the funds once.


As far as taxation without representation, Idaho law allows all taxing entity, excepts schools, to increase their taxing ability by 3% annually. School districts are the one entity that requires a vote for any tax increase.


The emergency levy is the one exception which allows for a one time temporary levy that would fall off the books after the year. The amount is based on a state formula and for CDA may amount to a few hundred thousand dollars. I’d be shocked if we took the emergency levy given our ESSER fund balance."


What do you think?





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