Untitled section

163.172 for the sole purpose of increasing salaries of teachers of the district;   (3)  Has engaged in tax anticipation borrowing to meet obligated expenditures for the period October first to December thirty-first of the most recently completed fiscal year, and interest expense to the district exceeded interest revenue on district funds;   (4)  For the most recently completed three tax years, there is a decline in the collection rate for current and delinquent taxes paid to the district;   (5)  For the most recently completed three fiscal years, there is a declining trend of student enrollment without a proportionate decline in the number of professional staff, except in such districts where professional staff have been reassigned to reduce pupil teacher ratios in the elementary grades;   (6)  For the most recently completed three fiscal years, there is a static or an increasing trend of student enrollment while the number of professional staff has been reduced;   (7)  For the most recently completed three fiscal years, salaries paid to nonadministrative staff have not increased;   (8)  For the most recently completed three fiscal years, administrative costs in the district have increased as measured by the percentage of total district expenditures; or   (9)  Has a declining trend or recent significant loss of assessed valuation.   3.  The department of elementary and secondary education shall notify by November first the board of education and chief operating officer of any school district identified as experiencing financial stress according to the provisions of this section.  The notification shall be accompanied by a copy of the provisions contained in sections