(1) If a district's GTB ratio is less than the statewide ratio, the district qualifies for GTBA on the mills levied to fund the GTBA budget area of its general fund budget.

(2) In order to receive GTBA for general fund BASE budget funding purposes, a district must:

(a) have a GTB ratio less than the corresponding statewide elementary or high school GTB ratio; and

(b) have set its BASE mill levy in accordance with the requirements of 20-9-141 , MCA.

(3) For the initial year of operation for a nonoperating district that re-opens under 20-9-502 and 20-9-503 , MCA, the district GTB ratio shall be calculated using the district budgeted ANB and BASE budget for the district's last year of operation.