Montana Code 20-9-141. Computation of general fund net levy requirement by county superintendent
20-9-141. (Temporary) Computation of general fund net levy requirement by county superintendent. (1) The county superintendent shall compute the levy requirement for each district‘s general fund on the basis of the following procedure:
Terms Used In Montana Code 20-9-141
- BASE: means base amount for school equity. See Montana Code 20-9-306
- BASE aid: means :
(a)direct state aid for 44. See Montana Code 20-9-306
- BASE budget: means the minimum general fund budget of a district, which includes 80% of the basic entitlement, 80% of the total per-ANB entitlement, 100% of the total quality educator payment, 100% of the total at-risk student payment, 100% of the total Indian education for all payment, 100% of the total American Indian achievement gap payment, 100% of the total data-for-achievement payment, and 140% of the special education allowable cost payment. See Montana Code 20-9-306
- BASE budget levy: means the district levy in support of the BASE budget of a district, which may be supplemented by guaranteed tax base aid if the district is eligible under the provisions of 20-9-366 through 20-9-369. See Montana Code 20-9-306
- County superintendent: means the county government official who is the school officer of the county. See Montana Code 20-1-101
- Direct state aid: means 44. See Montana Code 20-9-306
- district: means the territory, regardless of county boundaries, organized under the provisions of this title to provide public educational services under the jurisdiction of the trustees prescribed by this title. See Montana Code 20-6-101
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- fund: means a separate detailed account of receipts and expenditures for a specific purpose as authorized by law or by the superintendent of public instruction under the provisions of subsection (2). See Montana Code 20-9-201
- Property: means real and personal property. See Montana Code 1-1-205
- Pupil: means an individual who is admitted by the board of trustees pursuant to 20-5-101 and who is enrolled in a school established and maintained under the laws of the state at public expense. See Montana Code 20-1-101
- school: means an institution for the teaching of children that is established and maintained under the laws of the state of Montana at public expense. See Montana Code 20-6-501
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Superintendent of public instruction: means that state government official designated as a member of the executive branch by the Montana constitution. See Montana Code 20-1-101
- Trustees: means the governing board of a district. See Montana Code 20-1-101
(a)Determine the funding required for the district’s final general fund budget less the sum of direct state aid and the special education allowable cost payment for the district by totaling:
(i)the district’s nonisolated school BASE budget requirement to be met by a district levy as provided in 20-9-303; and
(ii)any general fund budget amount adopted by the trustees of the district under the provisions of 20-9-308 and 20-9-353.
(b)Determine the money available for the reduction of the property tax on the district for the general fund by totaling:
(i)the general fund balance reappropriated, as established under the provisions of 20-9-104;
(ii)amounts received in the last fiscal year for which revenue reporting was required for each of the following:
(A)interest earned by the investment of general fund cash in accordance with the provisions of 20-9-213(4); and
(B)any other revenue received during the school fiscal year that may be used to finance the general fund, excluding any guaranteed tax base aid;
(iii)anticipated oil and natural gas production taxes;
(iv)pursuant to subsection (4), anticipated revenue from coal gross proceeds under 15-23-703;
(v)if applicable, a coal-fired generating unit closure mitigation block grant as provided in 20-9-638; and
(vi)any portion of the increment remitted to a school district under 7-15-4286(3) or 7-15-4291 used to reduce the BASE levy budget.
(c)Notwithstanding the provisions of subsection (2), subtract the money available to reduce the property tax required to finance the general fund that has been determined in subsection (1)(b) from any general fund budget amount adopted by the trustees of the district, up to the BASE budget amount, to determine the general fund BASE budget levy requirement.
(d)Determine the sum of:
(i)any amount remaining after the determination in subsection (1)(c);
(ii)any portion of the increment remitted to a school district under 7-15-4286(3) or 7-15-4291 used to reduce the over-BASE budget levy; and
(iii)any tuition payments for out-of-district pupils to be received under the provisions of 20-5-320 through 20-5-324, except the amount of tuition received for a pupil who is a child with a disability in excess of the amount received for a pupil without disabilities, as calculated under 20-5-323(2).
(e)Subtract the amount determined in subsection (1)(d) from any additional funding requirement to be met by an over-BASE budget amount and a district levy as provided in 20-9-303 to determine any additional general fund levy requirements.
(2)The county superintendent shall calculate the number of mills to be levied on the taxable property in the district to finance the general fund levy requirement for any amount that does not exceed the BASE budget amount for the district by dividing the amount determined in subsection (1)(c) by the sum of:
(a)the amount of guaranteed tax base aid that the district will receive for each mill levied, as certified by the superintendent of public instruction; and
(b)the current total taxable valuation of the district, as certified by the department of revenue under 15-10-202, divided by 1,000.
(3)The net general fund levy requirement determined in subsections (1)(c) and (1)(d) must be reported to the county commissioners by the later of the first Tuesday in September or within 30 calendar days after receiving certified taxable values by the county superintendent as the general fund net levy requirement for the district, and a levy must be set by the county commissioners in accordance with 20-9-142.
(4)For each school district, the department of revenue shall calculate and report to the county superintendent the amount of revenue anticipated for the ensuing fiscal year from revenue from coal gross proceeds under 15-23-703.