Upon reaching the merits of the constitutionally based educational claim, the district court shall find whether the defendant local school district is providing all constitutionally required educational services. If the district court shall find that the defendant local school district is providing all constitutionally required educational services, it shall issue a declaratory judgment to that effect. If the district court shall find that the defendant local school district is not providing all constitutionally required educational services, the district court shall then conduct further proceedings as necessary to allow it to make the following findings:
(1) The local school district (a) does or does not offer educational or other services that are not constitutionally required, and (b) does or does not offer the constitutionally required educational services that it does offer in a manner that consumes more of the local school district's resources than necessary to offer the constitutionally required educational services that it does offer.(2) If the local school district (a) offers educational or other services that are not constitutionally required, or (b) offers some of the services that are constitutionally required in a manner that consumes more of the local school district's resources than necessary to provide the constitutionally required educational services that it does offer, there is or is not a manner that resources devoted to offering services not constitutionally required or that consume more resources than necessary may be redirected to offer services that are constitutionally required but are not being offered. In making this finding, the district court shall take into account any federal mandates with which the local school district must comply, and the local school district shall not be obligated to redirect its resources from complying with federal mandates.(3) The local school district (a) does or does not impose maintenance and operations tax levies, supplemental maintenance and operations tax levies, and school emergency fund levies up to the statutory maximum allowed by law without holding further elections, and (b) does or does not impose maintenance and operations tax levies, supplemental maintenance and operations tax levies, and school emergency fund levies in a total amount that equals or exceeds the sum of the maximum statutory maintenance and operations levy and maximum statutory emergency fund levy plus the simple average of all supplemental maintenance and operations levies of all the local school districts in the state. In making this calculation, the district court may take official notice of publications of the superintendent of public instruction or may by order direct the superintendent of public instruction to supply calculations for the district court's use.[6-2208, added 1996, ch. 258, sec. 1, p. 848.]