Beginning January 1, 1990, no school district is permitted to budget for items that are exempt either in whole or in part from the revenue control limit and that are funded by revenues generated by a levy of taxes on the taxable property in the school district, except that a school district may budget for those items that are exempt either in whole or in part from the revenue control limit as authorized by law before January 1, 1990.
A.R.S. § 15-944.01