ENROLLED
COMMITTEE SUBSTITUTE
FOR
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 541
(Senators Plymale and Edgell, original sponsors)
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[Passed March 10, 2007; to take effect July 1, 2007.]
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AN ACT to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-1C-5b; to amend
and reenact §11-8-6f of said code; to amend said code by
adding thereto a new section, designated §11-21-23; to amend
and reenact §18-9A-2, §18-9A-11 and §18-9A-15 of said code;
and to amend said code by adding thereto a new section,
designated §18-9A-2a, all relating to public school finance;
requiring local share to be calculated assuming properties are
being assessed at sixty percent of market value; increasing
the limit on revenue generated by the regular school board
levy; amending "growth county" definition and clarifying what
new property values to include for the purposes of the Growth
County School Facilities Act; increasing state aid to counties
by reducing the percentage used to calculate levies for
general current expense purposes subject to exception; providing for a refundable property tax credit for real
property taxes paid in excess of a certain percent of income;
requiring that a library funding obligation created by special
act be paid from certain funds; limiting a library funding
obligation; allowing, under certain conditions, a transfer of
the library funding obligation so that the obligation is paid
from excess levy revenues; voiding the library funding
obligation under certain conditions; and
providing
extraordinary sustained increased enrollment impact
supplement
.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-1C-5b; that
§11-8-6f of said code be amended and reenacted; that said code be
amended by adding thereto a new section, designated §11-21-23; that
§18-9A-2, §18-9A-11 and §18-9A-15 of said code be amended and
reenacted; and that said code be amended by adding thereto a new
section, designated §18-9A-2a, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
§11-1C-5b. Assessment for purpose of calculating local share.
(a) This section is effective the first day of July, two
thousand thirteen.
(b) The Tax Commissioner shall calculate the total assessed
values for the purpose of calculating local share for each county each year pursuant to this section and report the total assessed
values to the State Board of Education on or before the first day
of December of each year.
(c) To provide for assessors to assess at sixty percent of
market value, it is the intent of the Legislature that local share,
as set forth in section eleven, article nine-a, chapter eighteen of
this code, be calculated assuming that the types of property
included in the assessment ratio study in each county are assessed
at a level in which the assessment ratio study indicates would be
sixty percent of market value.
(d) For each of Classes II, III and IV as set forth in section
five, article eight of this chapter, all real property of the type
that is or would be included in the assessment ratio study if sold
is assumed for the purpose of calculating local share to be
assessed at the amount the property would be assessed at if all the
property in the class were adjusted under the assumption that,
using a ratio of sixty percent, all the property were under or over
assessed to the same extent as that property included in the
assessment ratio study so that using the assessment ratio study as
an indicator all the property in the class would be assessed at the
ratio of sixty percent of market value:
Provided, That if the
sales ratio analysis indicates that assessments are within ten
percent of sixty percent of market value, assessments are
considered to be sixty percent of market value for the purposes of
this section.
(e) The amount of the assumed assessed values determined pursuant to subsection (d) of this section shall be added to the
actual assessed values of personal property, farmland, managed
timberland, public utility property or any other centrally assessed
property provided in paragraphs (A), (B), (C) and (D), subdivision
(2), subsection (a), section five of this article and the sum of
these values is the total assessed value for the purpose of
calculating local share.
ARTICLE 8. LEVIES.
§11-8-6f. Regular school board levy rate; creation and
implementation of Growth County School Facilities
Act; creation of Growth County School Facilities Act
Fund.
(a) Notwithstanding any other provision of law, where any
annual appraisal, triennial appraisal or general valuation of
property would produce a statewide aggregate assessment that would
cause an increase of two percent or more in the total property tax
revenues that would be realized were the then current regular levy
rates of the county boards of education to be imposed, the rate of
levy for county boards of education shall be reduced uniformly
statewide and proportionately for all classes of property for the
forthcoming tax year so as to cause the rate of levy to produce no
more than one hundred two percent of the previous year's projected
statewide aggregate property tax revenues from extending the county
board of education levy rate, unless subsection (b) of this section
is complied with. The reduced rates of levy shall be calculated in the following manner: (1) The total assessed value of each class of
property as it is defined by section five of this article for the
assessment period just concluded shall be reduced by deducting the
total assessed value of newly created properties not assessed in
the previous year's tax book for each class of property; (2) the
resulting net assessed value of Class I property shall be
multiplied by .01; the value of Class II by .02; and the values of
Classes III and IV, each by .04; (3) total the current year's
property tax revenue resulting from regular levies for the boards
of education throughout this state and multiply the resulting sum
by one hundred two percent:
Provided, That the one hundred two
percent figure shall be increased by the amount the boards of
education's increased levy provided for in subsection (b), section
eight, article one-c of this chapter; (4) divide the total regular
levy tax revenues, thus increased in subdivision (3) of this
subsection, by the total weighted net assessed value as calculated
in subdivision (2) of this subsection and multiply the resulting
product by one hundred; the resulting number is the Class I regular
levy rate, stated as cents-per-one hundred dollars of assessed
value; and (5) the Class II rate is two times the Class I rate;
Classes III and IV, four times the Class I rate as calculated in
the preceding subdivision.
An additional appraisal or valuation due to new construction
or improvements, including beginning recovery of natural resources,
to existing real property or newly acquired personal property shall
not be an annual appraisal or general valuation within the meaning of this section, nor shall the assessed value of the improvements
be included in calculating the new tax levy for purposes of this
section. Special levies shall not be included in any calculations
under this section.
(b) After conducting a public hearing, the Legislature may, by
act, increase the rate above the reduced rate required in
subsection (a) of this section if an increase is determined to be
necessary.
(c) The State Tax Commissioner shall report to the Joint
Committee on Government and Finance and the Legislative Oversight
Commission on Education Accountability by the first day of March of
each year on the progress of assessors in each county in assessing
properties at the constitutionally required sixty percent of market
value and the effects of increasing the limit on the increase in
total property tax revenues set forth in this section to two
percent.
(d)
Growth County School Facilities Act. -- Legislative
findings. --
The Legislature finds and declares that there has been,
overall, a statewide decline in enrollment in the public schools of
this state; due to this decline, most public schools have ample
space for students, teachers and administrators; however, some
counties of this state have experienced significant increases in
enrollment due to significant growth in those counties; that those
counties experiencing significant increases do not have adequate
facilities to accommodate students, teachers and administrators. Therefore, the Legislature finds that county boards of education in
those high-growth counties should have the authority to designate
revenues generated from the application of the regular school board
levy due to new construction or improvements placed in a Growth
County School Facilities Act Fund be used for school facilities in
those counties to promote the best interests of this state's
students.
(1) For the purposes of this subsection, "growth county" means
any county that has experienced an increase in second month net
enrollment of fifty or more during any three of the last five
years, as determined by the State Department of Education.
(2) The provisions of this subsection shall only apply to any
growth county, as defined in subdivision (1) of this subsection,
that, by resolution of its county board of education, chooses to
use the provisions of this subsection.
(3) For any growth county, as defined in subdivision (1) of
this subsection, that adopts a resolution choosing to use the
provisions of this subsection, pursuant to subdivision (2) of this
subsection, assessed values resulting from additional appraisal or
valuation due to new construction or improvements to existing real
property shall be designated as new property values and identified
by the county assessor. The statewide regular school board levy
rate as established by the Legislature shall be applied to the
assessed value designated as new property values and the resulting
property tax revenues collected from application of the regular
school board levy rate shall be placed in a separate account designated as the Growth County School Facilities Act Fund.
Revenues deposited in the Growth County School Facilities Act fund
shall be appropriated by the county board of education for
construction, maintenance or repair of school facilities. Revenues
in the fund may be carried over for an indefinite length of time
and may be used as matching funds for the purpose of obtaining
funds from the School Building Authority or for the payment of
bonded indebtedness incurred for school facilities. For any growth
county choosing to use the provisions of this subsection, estimated
school board revenues generated from application of the regular
school board levy rate to new property values are not to be
considered as local funds for purposes of the computation of local
share under the provisions of section eleven, article nine-a,
chapter eighteen of this code.
(e) This section, as amended during the legislative session in
the year two thousand four, shall be effective as to any regular
levy rate imposed for the county boards of education for taxes due
and payable on or after the first day of July, two thousand four.
If any provision of this section is held invalid, the invalidity
shall not affect other provisions or applications of this section
which can be given effect without the invalid provision or its
application and to this end the provisions of this section are
declared to be severable.
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-23. Refundable credit for real property taxes paid in
excess of four percent of income.
(a) For the tax years beginning on or after the first day of
January, two thousand eight, any homeowner living in his or her
homestead shall be allowed a refundable credit against the taxes
imposed by this article equal to the amount of real property taxes
paid in excess of four percent of their income. If the refundable
credit provided in this section exceeds the amount of taxes imposed
by this article, the State Department of Revenue shall refund that
amount to the homeowner.
(b) Due to the administrative cost of processing, the
refundable credit authorized by this section may not be refunded if
less than ten dollars.
(c) The credit for each property tax year shall be claimed by
filing a claim for refund within twelve months after the real
property taxes are paid on the homestead.
(d) For the purposes of this section:
(1) "Gross household income" is defined as federal adjusted
gross income plus the sum of the following:
(A) Modifications in subsection (b), section twelve of this
article increasing federal adjusted gross income;
(B) Federal tax-exempt interest reported on federal tax
return;
(C) Workers' compensation and loss of earnings insurance; and
(D) Nontaxable social security benefits; and
(2) For the tax years beginning before the first day January,
two thousand eight, "real property taxes paid" means the aggregate
of regular levies, excess levies and bond levies extended against the homestead that are paid during the calendar year and determined
after any application of any discount for early payment of taxes
but before application of any penalty or interest for late payment
of property taxes for property tax years that begin on or after the
first day of January, two thousand eight.
(e) A homeowner is eligible to benefit from this section or
section twenty-one of this article, whichever section provides the
most benefit as determined by the homeowner. No homeowner may
receive benefits under both this section and section twenty-one of
this article during the same taxable year. Nothing in this section
denies those entitled to the homestead exemption provided in
section three, article six-b of this chapter.
(f) No homeowner may receive a refundable tax credit imposed
by this article in excess of one thousand dollars. This amount
shall be reviewed annually by the Legislature to determine if an
adjustment is necessary.
CHAPTER 18. EDUCATION.
ARTICLE 9A. PUBLIC SCHOOL SUPPORT.
§18-9A-2. Definitions.
For the purpose of this article:
(a) "State board" means the West Virginia Board of Education.
(b) "County board" or "board" means a county board of
education.
(c) "Professional salaries" means the state legally mandated
salaries of the professional educators as provided in article four, chapter eighteen-a of this code.
(d) "Professional educator" shall be synonymous with and shall
have the same meaning as "teacher" as defined in section one,
article one of this chapter.
(e) "Professional instructional personnel" means a
professional educator whose regular duty is as that of a classroom
teacher, librarian, counselor, attendance director, school
psychologist or school nurse with a bachelor's degree and who is
licensed by the West Virginia Board of Examiners for Registered
Professional Nurses. A professional educator having both
instructional and administrative or other duties shall be included
as professional instructional personnel for that ratio of the
school day for which he or she is assigned and serves on a regular
full-time basis in appropriate instruction, library, counseling,
attendance, psychologist or nursing duties.
(f) "Service personnel salaries" means the state legally
mandated salaries for service personnel as provided in section
eight-a, article four, chapter eighteen-a of this code.
(g) "Service personnel" means all personnel as provided in
section eight, article four, chapter eighteen-a of this code. For
the purpose of computations under this article of ratios of service
personnel to adjusted enrollment, a service employee shall be
counted as that number found by dividing his or her number of
employment days in a fiscal year by two hundred:
Provided, That the
computation for any service person employed for three and one-half
hours or less per day as provided in section eight-a, article four, chapter eighteen-a of this code shall be calculated as one-half an
employment day.
(h) "Net enrollment" means the number of pupils enrolled in
special education programs, kindergarten programs and grades one to
twelve, inclusive, of the public schools of the county. Commencing
with the school year beginning on the first day of July, one
thousand nine hundred eighty-eight, net enrollment further shall
include adults enrolled in regular secondary vocational programs
existing as of the effective date of this section, subject to the
following:
(1) Net enrollment includes no more than one thousand of those
adults counted on the basis of full-time equivalency and
apportioned annually to each county in proportion to the adults
participating in regular secondary vocational programs in the prior
year counted on the basis of full-time equivalency; and
(2) Net enrollment does not include any adult charged tuition
or special fees beyond that required of the regular secondary
vocational student.
(i) "Adjusted enrollment" means the net enrollment plus twice
the number of pupils enrolled for special education, including
gifted pupils in grades one through eight and exceptional gifted
pupils in grades nine through twelve, plus the number of pupils in
grades nine through twelve enrolled for honors and advanced
placement programs, subject to the following:
(1) No more than four percent of net enrollment of grades one
through eight may be counted as enrolled in gifted education and no more than six percent of net enrollment of grades nine through
twelve may be counted as enrolled in gifted education, exceptional
gifted education (subject to the limitation set forth in section
one, article twenty of this chapter) and honors and advanced
placement programs for the purpose of determining adjusted
enrollment within a county;
(2) Nothing herein shall be construed to limit the number of
students who may actually enroll in gifted, exceptional gifted,
honors or advanced placement education programs in any county;
(3) No pupil may be counted more than three times for the
purpose of determining adjusted enrollment;
(4) The enrollment shall be adjusted to the equivalent of the
instructional term and in accordance with the eligibility
requirements and rules established by the state board; and
(5) No pupil shall be counted more than once by reason of
transfer within the county or from another county within the state,
and no pupil shall be counted who attends school in this state from
another state.
(j) "Levies for general current expense purposes" means
ninety-four percent of the levy rate for county boards of education
calculated or set by the Legislature pursuant to the provisions of
section six-f, article eight, chapter eleven of this code:
Provided, That beginning the first day of July, two thousand eight,
"levies for general current expense purposes" means ninety percent
of the levy rate for county boards of education calculated or set
by the Legislature pursuant to the provisions of section six-f, article eight, chapter eleven of this code:
Provided, however, That
effective the first day of July, two thousand ten, the definitions
set forth in this subsection are subject to the provisions of
section two-a of this article.
§18-9A-2a. Definition of levies for general current expense
purposes.
(a) For the purposes of this section only, "property" means
only Classes II, III and IV properties exclusive of natural
resources property as defined in section ten, article one-c,
chapter eleven of this code, personal property, farmland, managed
timberland, public utility property or any other centrally assessed
property provided in paragraphs (A), (B), (C) and (D), subdivision
(2), subsection (a), section five, article one-c, chapter eleven of
this code:
Provided, That nothing in this subsection may be
construed to require that levies for general current expense
purposes be applied only to those properties that are included in
this definition.
(b) For the purposes of this section only, the median ratio of
the assessed values to actual selling prices in the assessment
ratio study applicable to the immediately preceding fiscal year
shall be used as the indicator to determine the percentage market
value that properties are being assessed at.
(c) Notwithstanding any other provision of this section or
section two of this article, effective the first day of July, two
thousand ten, for any county that is not assessing property at least at fifty-four percent of market value, "levies for general
current expense purposes" means ninety-eight percent of the levy
rate for county boards of education set by the Legislature pursuant
to section six-f, article eight, chapter eleven of this code.
(d) Any county that receives additional state aid due to its
using a percentage less than ninety-eight percent in the
calculation of levies for general current expense purposes, shall
report to the state board how the additional state aid was used.
The state board shall compile the reports from all the county
boards into a single report, and shall report to the Legislative
Oversight Commission on Education Accountability how the county
boards used this additional state aid. The report shall be made
annually as soon as practical after the end of each fiscal year.
§18-9A-11. Computation of local share; appraisal and assessment of
property; public library support.
(a) On the basis of each county's certificates of valuation as
to all classes of property as determined and published by the
assessors pursuant to section six, article three, chapter eleven of
this code for the next ensuing fiscal year in reliance upon the
assessed values annually developed by each county assessor pursuant
to the provisions of articles one-c and three of said chapter, the
state board shall for each county compute by application of the
levies for general current expense purposes, as defined in section
two of this article, the amount of revenue which the levies would
produce if levied upon one hundred percent of the assessed value of
each of the several classes of property contained in the report or revised report of the value, made to it by the Tax Commissioner as
follows:
(1) The state board shall first take ninety-five percent of
the amount ascertained by applying these rates to the total
assessed public utility valuation in each classification of
property in the county.
(2) The state board shall then apply these rates to the
assessed taxable value of other property in each classification in
the county as determined by the Tax Commissioner and shall deduct
therefrom five percent as an allowance for the usual losses in
collections due to discounts, exonerations, delinquencies and the
like. All of the amount so determined shall be added to the
ninety-five percent of public utility taxes computed as provided in
subdivision (1) of this subsection and this total shall be further
reduced by the amount due each county assessor's office pursuant to
the provisions of section eight, article one-c, chapter eleven of
this code and this amount shall be the local share of the
particular county.
As to any estimations or preliminary computations of local
share required prior to the report to the Legislature by the Tax
Commissioner, the state shall use the most recent projections or
estimations that may be available from the Tax Department for that
purpose.
(b) Commencing with the two thousand thirteen fiscal year and
each fiscal year thereafter, subsection (a) of this section is void
and local share shall be calculated in accordance with the following:
(1) The state board shall for each county compute by
application of the levies for general current expense purposes, as
defined in sections two and two-a of this article, the amount of
revenue which the levies would produce if levied upon one hundred
percent of the assessed value calculated pursuant to section
five-b, article one-c, chapter eleven of this code;
(2) Five percent shall be deducted from the revenue calculated
pursuant to subdivision (1) of this subsection as an allowance for
the usual losses in collections due to discounts, exonerations,
delinquencies and the like; and
(3) The amount calculated in subdivision (2) of this
subsection shall further be reduced by the sum of money due each
assessor's office pursuant to the provisions of section eight,
article one-c, chapter eleven of this code and this reduced amount
shall be the local share of the particular county.
(c) Whenever in any year a county assessor or a county
commission shall fail or refuse to comply with the provisions of
this section in setting the valuations of property for assessment
purposes in any class or classes of property in the county, the
State Tax Commissioner shall review the valuations for assessment
purposes made by the county assessor and the county commission and
shall direct the county assessor and the county commission to make
corrections in the valuations as necessary so that they shall
comply with the requirements of chapter eleven of this code and
this section and the Tax Commissioner shall enter the county and fix the assessments at the required ratios. Refusal of the assessor
or the county commission to make the corrections constitutes
grounds for removal from office.
(d) For the purposes of any computation made in accordance
with the provisions of this section, in any taxing unit in which
tax increment financing is in effect pursuant to the provisions of
article eleven-b, chapter seven of this code, the assessed value of
a related private project shall be the base-assessed value as
defined in section two of said article.
(e) For purposes of any computation made in accordance with
the provisions of this section, in any county where the county
board of education has adopted a resolution choosing to use the
provisions of the Growth County School Facilities Act set forth in
section six-f, article eight, chapter eleven of this code,
estimated school board revenues generated from application of the
regular school board levy rate to new property values, as that term
is designated in said section, may not be considered local share
funds and shall be subtracted before the computations in
subdivisions (1) and (2), subsection (a) of this section or in
subdivisions (2) and (3), subsection (b) of this section as
applicable, are made.
(f) The Legislature finds that public school systems
throughout the state provide support in varying degrees to public
libraries through a variety of means including budgeted
allocations, excess levy funds and portions of their regular school
board levies as may be provided by special act. A number of public libraries are situated on the campuses of public schools and
several are within public school buildings serving both the
students and public patrons. To the extent that public schools
recognize and choose to avail the resources of public libraries
toward developing within their students such legally recognized
elements of a thorough and efficient education as literacy,
interests in literature, knowledge of government and the world
around them and preparation for advanced academic training, work
and citizenship, public libraries serve a legitimate school purpose
and may do so economically. For the purposes of any computation
made in accordance with the provisions of this section, the library
funding obligation on the regular school board levies created by a
special act shall be paid from that portion of the levies which
exceeds the proportion determined to be local share. If the library
funding obligation is greater than the amount available in excess
of the county's local share, the obligation created by the special
act is reduced to the amount which is available, notwithstanding
any provisions of the special act to the contrary.
(g) It is the intent of the Legislature that whenever a
provision of subsection (f) of this section is contrary to any
special act of the Legislature which has been or may in the future
be enacted by the Legislature that creates a library funding
obligation on the regular school board levy of a county, subsection
(f) of this section controls over the special act. Specifically,
the special acts which are subject to said subsection upon the
enactment of this section during the two thousand seven regular session of the Legislature include:
(1) Enrolled Senate Bill No. 11, passed on the twelfth day of
February, one thousand nine hundred seventy, applicable to the
Berkeley County Board of Education;
(2) Enrolled House Bill No. 1352, passed on the seventh day of
April, one thousand nine hundred eighty-one, applicable to the
Hardy County Board of Education;
(3) Enrolled Committee Substitute for House Bill No. 2833,
passed on the fourteenth day of March, one thousand nine hundred
eighty-seven, applicable to the Harrison County Board of Education;
(4) Enrolled House Bill No. 161, passed on the sixth day of
March, one thousand nine hundred fifty-seven, applicable to the
Kanawha County Board of Education;
(5) Enrolled Senate Bill No. 313, passed on the twelfth day of
March, one thousand nine hundred thirty-seven, as amended by
Enrolled House Bill No. 1074, passed on the eighth day of March,
one thousand nine hundred sixty-seven, and as amended by Enrolled
House Bill No. 1195, passed on the eighteenth day of January, one
thousand nine hundred eighty-two, applicable to the Ohio County
Board of Education;
(6) Enrolled House Bill No. 938, passed on the twenty-eighth
day of February, one thousand nine hundred sixty-nine, applicable
to the Raleigh County Board of Education;
(7) Enrolled House Bill No. 398, passed on the first day of
March, one thousand nine hundred thirty-five, applicable to the
Tyler County Board of Education;
(8) Enrolled Committee Substitute for Senate Bill No. 450,
passed on the eleventh day of March, one thousand nine hundred
ninety-four, applicable to the Upshur County Board of Education;
and
(9) Enrolled House Bill No. 2994, passed on the thirteenth day
of March, one thousand nine hundred eighty-seven, applicable to the
Wood County Board of Education.
(h) Notwithstanding any provision of any special act set forth
in subsection (g) of this section to the contrary, the county board
of any county with a special act creating a library obligation out
of the county's regular school levy revenues may transfer that
library obligation so that it becomes an obligation of its excess
levy revenues instead of its regular school levy revenues, subject
to the following:
(1) If a county board chooses to transfer the library
obligation pursuant to this subsection, the library funding
obligation shall remain an obligation of the regular school levy
revenues until after the fiscal year in which a vote on an excess
levy occurs;
(2) If a county board chooses to transfer the library
obligation pursuant to this subsection, the county board shall
include the funding of the public library obligation in the same
amount as its library funding obligation on its regular levy
revenues as the purpose or one of the purposes for the excess levy
to be voted on;
(3) If a county board chooses to transfer the library obligation pursuant to this subsection, regardless of whether or
not the excess levy passes, effective the fiscal year after the
fiscal year in which a vote on the excess levy occurs, a county's
library obligation on its regular levy revenues is void
notwithstanding any provision of the special acts set forth in
subsection (g) of this section to the contrary; and
(4) Nothing in subdivision (3) of this subsection prohibits a
county board from funding its public library obligation
voluntarily.
§18-9A-15. Allowance for increased enrollment; extraordinary
sustained increased enrollment impact supplement.
(a) To provide for the support of increased net enrollments
in the counties in a school year over the net enrollments used in
the computation of total state aid for that year, there shall be
appropriated for that purpose from the General Revenue Fund an
amount to be determined as follows:.
(1) The state board shall promulgate a rule pursuant to
article three-b, chapter twenty-nine-a of this code that
establishes an objective method for projecting the increase in net
enrollment for each school district. The state superintendent shall
use the method prescribed by the rule to project the increase in
net enrollment for each school district.
(2) The state superintendent shall multiply the average total
state aid per net pupil by the sum of the projected increases in
net enrollment for all school districts and report this amount to
the Governor for inclusion in his or her proposed budget to the Legislature. The Legislature shall appropriate to the West Virginia
Department of Education the amount calculated by the state
superintendent and proposed by the Governor.
(3) The state superintendent shall calculate each school
district's share of the appropriation by multiplying the projected
increase in net enrollment for the school district by the average
total state aid per net pupil and shall distribute sixty percent of
each school district's share to the school district on or before
the first day of September of each year. The state superintendent
shall make a second distribution of the remainder of the
appropriation in accordance with subdivision (4) of this
subsection.
(4) After the first distribution pursuant to subdivision (3)
of this subsection is made and after the actual increase in net
enrollment is available, the state superintendent shall compute the
total actual amount to be allocated to each school district for the
year. The total actual amount to be allocated to each school
district for the year is the actual increase in the school
district's net enrollment multiplied by the average total state aid
per net pupil. The state superintendent shall make the second
distribution to each school district in an amount determined so
that the total amount distributed to the district for the year, in
both the first and second distributions, equals the actual increase
in net enrollment multiplied by the average total state aid per net
pupil. The state superintendent shall make the second distribution
on or before the thirty-first day of December of each year: Provided, That if the amount distributed to a school district
during the first distribution is greater than the total amount to
which a district is entitled to receive for the year, the district
shall refund the difference to the Department of Education prior to
the thirtieth day of June of the fiscal year in which the excess
distribution is made.
(5) If the amount of the appropriation for increased
enrollment is not sufficient to provide payment in full for the
total of these several allocations, each county allocation shall be
reduced to an amount which is proportionate to the appropriation
compared to the total of the several allocations and the
allocations as thus adjusted shall be distributed to the counties
as provided in this section: Provided, That the Governor shall
request a supplemental appropriation at the next legislative
session for the reduced amount.
(b) To help offset the budgetary impact of extraordinary and
sustained increases in net enrollment in a county, there shall be
included in the basic state aid of any county whose most recent
three-year average growth in second month net enrollment is two
percent or more, an amount equal to one fourth of the state average
per pupil state aid multiplied by the increase in the county's
second month net enrollment in the latest year.
(c) No provision of this section shall be construed to in any
way affect the allocation of moneys for educational purposes to a
county under other provisions of law.
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