(1) Except as provided in sections 79-3404 and 79-3405, a school district’s property tax request for any year shall not exceed the school district’s property tax request authority.

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(2) The department shall calculate each school district’s property tax request authority on an annual basis as follows:

(a) The school district’s property tax request from the prior year shall be added to the non-property-tax revenue from the prior year minus any investment income from special building funds from the prior year, and the total shall be increased by the school district’s base growth percentage; and

(b) The amount determined under subdivision (2)(a) of this section shall then be decreased by the amount of total non-property-tax revenue for the current year and adjusted for any known or documented errors in documentation received by the department from the school district. In determining the total non-property-tax revenue for the current year, any category of non-property-tax revenue for which there is insufficient data as of June 1 to make an accurate determination shall be deemed to be equal to the prior year’s amount.

(3) The department shall certify the amount determined for each school district under this section to the school board of such school district. Such certified amount shall be the school district’s property tax request authority.