(1) The over-BASE budget is funded by:

(a) any amount of reappropriated fund balance and nonlevy revenue remaining after the BASE budget is funded;

(b) estimated tuition receipts not used to fund the BASE budget;

(c) excess general fund reserves established in accordance with ARM 10.22.103 and reported on the final budget for the current year; and

(d) a district property tax levy.

(2) Guaranteed tax base aid may not be used to fund the over-BASE budget.