DISTRICTS ‑- SCHOOLS ‑- BOARD OF DIRECTORS ‑- SPECIAL EXCESS TAX LEVY ‑- AUTHORITY OF DIRECTOR TO REDUCE OR RESCIND AFTER APPROVAL BY VOTERS Where the board of directors of a school district determines that the purposes for which a special excess tax levy was passed by the people are unattainable or that only one of the objectives for which the levy was passed is attainable, the board may by a properly adopted resolution, presented to the board of county commissioners, reduce or rescind the levy.