15-971

15-971. Determination of equalization
assistance payments from county and state funds for school
districts

A. Equalization assistance for education is computed by determining the total of
the following:

1. The lesser of a school district's revenue control limit or district support
level as determined in section 15-947 or 15-951.

2. The capital outlay revenue limit of a school district as determined in section
15-951 or 15-961.

3. The soft capital allocation of a school district as determined in section 15-951
or 15-962.

B. From the total of the amounts determined in subsection A of this section
subtract:

1. The amount that would be produced by levying the applicable qualifying tax rate
determined pursuant to section 41-1276 for a high school district or a common school
district within a high school district that does not offer instruction in high school
subjects as provided in section 15-447.

2. The amount that would be produced by levying the applicable qualifying tax rate
determined pursuant to section 41-1276 for a unified school district, a common school
district not within a high school district or a common school district within a high
school district that offers instruction in high school subjects as provided in section
15-447. The qualifying tax rate shall be applied in the following manner:

(a) For the purposes of the amount determined in subsection A, paragraph 1 of this
section:

(i) Determine separately the percentage that the weighted student count in
preschool programs for children with disabilities, kindergarten programs and grades one
through eight and the weighted student count in grades nine through twelve is to the
weighted student count determined in subtotal A as provided in section 15-943, paragraph
2, subdivision (a).

(ii) Apply the percentages determined in item (i) to the amount determined in
subsection A, paragraph 1 of this section.

(b) For the purposes of the amounts determined in subsection A, paragraphs 2 and 3
of this section, determine separately the amount of the capital outlay revenue limit and
the amount of the soft capital allocation attributable to the student count in preschool
programs for children with disabilities, kindergarten programs and grades one through
eight and grades nine through twelve.

(c) From the amounts determined in subdivisions (a) and (b), subtract the levy that
would be produced by the current qualifying tax rate for a high school district or a
common school district within a high school district that does not offer instruction in
high school subjects as provided in section 15-447. If the qualifying tax rate generates
a levy that is in excess of the total determined in subsection A of this section, the
school district shall not be eligible for equalization assistance. For the purposes of
this subsection, "assessed valuation" includes the values used to determine voluntary
contributions collected pursuant to title 9, chapter 4, article 3 and title 48, chapter
1, article 8 and the assessed value of all property subject to the government property
lease excise tax pursuant to title 42, chapter 6, article 5.

3. The amount that would be produced by levying a qualifying tax rate in a joint
technical education district, which shall be five cents per one hundred dollars assessed
valuation unless the legislature sets a lower rate by law.

C. County aid for equalization assistance for education shall be computed as
follows:

1. Determine the total equalization assistance for all school districts in the
county as provided in subsections A and B of this section.

2. Determine the total amount of state equalization assistance collected for all
school districts in the county as provided in section 15-994.

3. Divide the amount determined in paragraph 2 of this subsection by the amount
determined in paragraph 1 of this subsection.

4. Multiply the amount determined in subsections A and B of this section by the
quotient determined in paragraph 3 of this subsection for each school district.

5. The amount determined in paragraph 4 of this subsection shall be the county aid
for equalization assistance for education for a school district.

D. State aid for equalization assistance for education for a school district shall
be computed as follows:

1. Determine the equalization assistance for education for a school district as
provided in subsections A and B of this section.

2. For each county, determine the levy that would be produced by the state
equalization assistance property tax rate prescribed in section 15-994, subsection A.

3. Prorate the amount determined in paragraph 2 of this subsection to each school
district in the county as prescribed by subsection C of this section.

4. Subtract the amount determined in paragraph 3 of this subsection from the amount
determined in paragraph 1 of this subsection.

E. Equalization assistance for education shall be paid from appropriations for that
purpose to the school districts as provided in section 15-973.

F. A school district shall report expenditures on approved career and technical
education and vocational education programs in the annual financial report according to
uniform guidelines prescribed by the uniform system of financial records and in order to
facilitate compliance with sections 15-255 and 15-904.

G. The additional weight for state aid purposes given to special education as
provided in section 15-943 shall be given to school districts only if special education
programs comply with chapter 7, article 4 of this title and the conditions and standards
prescribed by the superintendent of public instruction pursuant to rules of the state
board of education for pupil identification and placement pursuant to sections 15-766 and
15-767.

H. In addition to general fund appropriations, all amounts received pursuant to
section 37-521, subsection B, paragraph 3 and section 42-5029, subsection E, paragraph 5
and from any other source for the purposes of this section are appropriated for state aid
to schools as provided in this section.

I. The total amount of state monies that may be spent in any fiscal year for state
equalization assistance shall not exceed the amount appropriated or authorized by section
35-173 for that purpose. This section shall not be construed to impose a duty on an
officer, agent or employee of this state to discharge a responsibility or to create any
right in a person or group if the discharge or right would require an expenditure of
state monies in excess of the expenditure authorized by legislative appropriation for
that specific purpose.