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(1) State equalization funding for the K-12 district will be determined in the following manner:

(a) The direct state aid payments will be distributed to the K-12 district based on calculations pursuant to 20-9-306 , MCA, determined by grade level program for budget units of the district.

(b) The special education funding will be distributed to the K-12 district based on 20-9-321 , MCA, as a total of the allowable cost payments for the special education elementary and high school programs of the K-12 district.

(c) For purposes of determining budget limits and eligibility for GTB aid, state special education payments provided to cooperatives for related services will be added with the payment granted directly to the K-12 districts based on separate elementary and high school program calculations as set out in ARM 10.22.102.

(d) The school facility reimbursement will be distributed to K-12 districts per ARM 10.21.101I with each bond identified with date of issue and level of indebtedness.

(2) The basic county tax for the elementary BASE funding program and the basic special tax for the high school BASE funding program will continue to be assessed based on the elementary district and the high school district taxation structure.

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, 1998 MAR p. 1719, Eff. 6/26/98; AMD, 2000 MAR p. 632, Eff. 2/25/00.

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