A. A district board, on the approval of a majority of the qualified electors in the district voting at a regularly scheduled election on the first Tuesday after the first Monday in November, may authorize expenditures in excess of the district expenditure limitation prescribed pursuant to article IX, section 21, Constitution of Arizona. The excess expenditures authorized shall be a specified percentage of the expenditure limitation. The impact of the authorization shall appear on the ballot and in publicity pamphlets in the same manner as prescribed in Section 41-563.03.

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B. In the resolution requesting the voters to approve expenditures in excess of the district expenditure limitation prescribed pursuant to article IX, section 21, Constitution of Arizona, the district board shall state the number of years in which the authority to expend in excess of the limitation otherwise prescribed is to be in effect. The district board shall not request authority from the voters for a period of less than two years nor more than seven years.

C. Any authorization of expenditures made pursuant to this section shall be used in determining a modified expenditure limitation that is equal to the expenditure limitation prescribed pursuant to article IX, section 21, Constitution of Arizona, increased by the specified percentage, beginning with the fiscal year immediately following the approval of the qualified electors of the district. The district board shall not authorize expenditures in excess of the modified expenditure limitation in subsequent fiscal years unless subsequent approval for additional excess expenditures is received as provided in subsection A of this section.

D. A district board, by an affirmative vote of two-thirds of the members of the board, may refer to the voters in the district a permanent change in the base limit used to determine the district expenditure limitation prescribed pursuant to article IX, section 21, Constitution of Arizona. A permanent change in the base limit may be authorized on the approval of a majority of the qualified electors in the district voting at a regularly scheduled election on the first Tuesday after the first Monday in November. The impact of the authorization shall appear on the ballot and in publicity pamphlets in the same manner as prescribed in Section 41-563.03.

E. In the resolution requesting the voters to approve a permanent change in the base limit used to determine the district expenditure limitation prescribed pursuant to article IX, section 21, Constitution of Arizona, the district board shall state all of the following:

1. The current base limit used to determine the district expenditure limitation.

2. The proposed base limit to be used to determine the district expenditure limitation.

3. The increase in expenditure limitation capacity generated by a change in the base limit for the most recent calculated expenditure limitation.

4. A rationale for the request to authorize a permanent change in the base limit used in the calculation of the expenditure limitation.

F. Any authorization of a permanent change in the base limit pursuant to subsection D of this section shall be used in determining an expenditure limitation prescribed pursuant to article IX, section 21, Constitution of Arizona, beginning with the fiscal year immediately following the approval of the permanent change by the qualified electors of the district.