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.
History: 20-3-106, MCA; IMP, 20-6-702, MCA; NEW, 1992 MAR p. 226, Eff. 2/14/92; AMD, 1994 MAR p. 1824, Eff. 7/8/94; AMD, 1996 MAR p. 2168, Eff. 8/9/96; AMD, 2006 MAR p. 3070, Eff. 12/22/06.