Mont. Admin. R. 10.30.406 - EXCEPTIONS TO HIGH SCHOOL PROVISIONS
(1) The
K-12 school district is subject to the provisions of law for high school
districts except for those situations set out in Title 20, chapter 6, MCA, and
this title.
(a) The retirement fund of a K-12
district will be a high school retirement fund, and the eligibility for
guaranteed tax base aid will be determined based on the high school mill value
per ANB. The guaranteed tax base aid payment for the high school retirement
fund will be awarded to a county with a K-12 district using the number of high
school budgeted ANB in the county plus the elementary budgeted ANB of any K-12
district in the county times the statewide subsidy per mill per ANB as
calculated by the Superintendent of Public Instruction. The guaranteed tax base
aid payment for the elementary retirement fund will be awarded to a county with
a K-12 district using the number of elementary budgeted ANB from elementary
districts in the county, but not including the elementary ANB from any K-12
districts in the county. However, the calculations for the statewide and the
county mill value per ANB will utilize the elementary budgeted ANB of the K-12
district for the statewide and county elementary calculation and the high
school budgeted ANB of the K-12 district for the statewide and county high
school calculation.
(b) Tuition
calculations will be determined separately for high school and elementary
pupils using the rates established in ARM
10.10.301. Tuition will be
budgeted in a single K-12 district fund and payment financed as set out in
20-5-324,
MCA, for the elementary and high school tuition amounts.
(c) Unusual enrollment increase eligibility,
pursuant to
20-9-314,
MCA, will be determined separately for elementary enrollment and for high
school enrollment, and not based on total K-12 district enrollment.
(d) The end-of-year fund balance of a K-12
school district lease or rental agreement fund which exceeds $20,000 shall be
transferred to the general fund of the district.
Notes
20-3-106, MCA; IMP, 20-6-702, MCA;
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