During a presentation at Monday’s board of education meeting on the budget for the coming year, Shawnee Mission Chief Financial Officer Russell Knapp told the board that the district was keeping an eye on the situation and looking at strategies for building up reserves so that it would have the funds to pay back taxes if the cases ultimately break in the retailers’ favor.

“If an adverse ruling comes back to the county, we would have to do a refund,” Knapp told the board. “I don’t know what the dollar amount is.”

Knapp noted that, because of the complex formula that brings in revenue for schools and how certain kinds of revenue must be allocated, it would be the district’s capital outlay funds — which are primarily used for facilities, construction and maintenance — that would be primarily affected by the “dark store” appeals.

Operational funds, which are used to pay salaries for teachers and other staff, would not be affected as much.

Regardless, Superintendent Mike Fulton said the issue was worthy of significant consideration.

“It’s really important that you plan for the worst. Because if you don’t and there’s a big bill that comes due, it can really send you into a tailspin. I think we’re still trying to understand what the potential impact is, but you have to proactively plan.”