(a) Notwithstanding any other provision of law, if the commissioner determines that the amount appropriated for the purposes of the Foundation School Program exceeds the amount to which school districts are entitled under this chapter, the commissioner by rule shall establish a grant program through which excess funds are awarded as grants for the purchase of video equipment, or for the reimbursement of costs for previously purchased video equipment, used for monitoring special education classrooms or other special education settings required under § 29.022.
(b) In awarding grants under this section, the commissioner shall give highest priority to districts with maintenance and operations tax rates at the greatest rates permitted by law. The commissioner shall also give priority to:
(1) districts with maintenance and operations tax rates at least equal to the state maximum compressed tax rate, as defined by § 48.051(a), and lowest amounts of maintenance and operations tax revenue per weighted student; and
(2) districts with debt service tax rates near or equal to the greatest rates permitted by law.

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