15-954

15-954. Adjustment for tuition loss

A. The district may increase its base support level for tuition loss as prescribed
in subsection B of this section if all of the following apply:

1. A school district receives tuition for high school pupils from a school district
which is inside or outside of this state and which does not offer instruction in one or
more high school grade levels.

2. The school district which had received the tuition loses the tuition because the
other school district begins to offer instruction in one or more high school grade levels
not previously offered.

3. The number of pupils for whom the district loses the tuition is equal to at
least five per cent of the average daily membership of pupils educated by the district in
grades nine through twelve for the year prior to the year in which the other school
district begins to offer the instruction.

B. The maximum amount by which a district may increase its base support level for
tuition loss is determined as follows:

1. Determine the amount of tuition lost between the year before the other school
district begins to offer instruction, which is the base year, and the year after the base
year.

2. For the year after the base year, the maximum amount is seventy-five per cent of
the amount determined in paragraph 1.

3. For the second year after the base year, the maximum amount is fifty per cent of
the amount determined in paragraph 1.

4. For the third year after the base year, the maximum amount is twenty-five per
cent of the amount determined in paragraph 1.

C. If the resident school district is a joint unified district and phases in the
instruction over more than one year:

1. The computation prescribed by subsection A, paragraph 3 of this section shall be
made separately for each phase by dividing the number of pupils in the phase by the
average daily membership of pupils in grades nine through twelve who are educated by the
district of attendance in the year prior to the year in which the resident district
begins to offer instruction for this phase.

2. The base year and the maximum amounts determined pursuant to subsection B of
this section shall be computed separately for each phase.

3. The total increase in the base support level for a given fiscal year shall be
the sum of the computations for each phase calculated pursuant to paragraph 2 of this
subsection.

D. If the school district does not qualify for equalization assistance as provided
in section 15-971, the part of the primary property tax rate set to fund the tuition loss
as provided in this section shall not be included in the computation of additional state
aid revenues as prescribed in section 15-972.