Eligibility to receive guaranteed tax base aid or state advance or reimbursement for school facilities
(1) If the district guaranteed tax base ratio of any elementary or high school district is less than the corresponding statewide elementary or high school guaranteed tax base ratio, the district may receive guaranteed tax base aid based on the number of mills levied in the district in support of up to 35.3% of the basic entitlement, up to 35.3% of the total per-ANB entitlement, and up to 40% of the special education allowable cost payment budgeted within the general fund budget.
(2) If the county retirement mill value per elementary ANB or the county retirement mill value per high school ANB is less than the corresponding statewide mill value per elementary ANB or high school ANB, the county may receive guaranteed tax base aid based on the number of mills levied in the county in support of the retirement fund budgets of the respective elementary or high school districts in the county.
(3) For the purposes of 20-9-370 and 20-9-371, if the district mill value per elementary ANB or the district mill value per high school ANB is less than the corresponding statewide mill value per elementary ANB or statewide mill value per high school ANB, the district may receive a state advance or reimbursement for school facilities in support of the debt service fund.
(1) If the district county guaranteed elementary tax or base high ratio school of any elementary or high school district guaranteed tax base ratio is less than the corresponding statewide elementary or high school guaranteed tax base ratio, the district county may receive guaranteed tax base aid based on the number of mills levied in for the district in support of up to 35.3% of the basic entitlement, up to 35.3% of countywide levy for BASE funding support. the total per-ANB entitlement, and up to 40% of the special education allowable cost payment budgeted within the general fund budget.
(2) If the county retirement mill value per elementary ANB or the county retirement mill value per high school ANB is less than the corresponding statewide mill value per elementary ANB or high school ANB, the county may receive guaranteed tax base aid based on the number of mills levied in the county in support of the retirement fund budgets of the respective elementary or high school districts in the county.
(3) For the purposes of 20-9-370 and 20-9-371, if the district mill value per elementary ANB or the district mill value per high school ANB is less than the corresponding statewide mill value per elementary ANB or statewide mill value per high school ANB, the district may receive debt service assistance a in the form state of a state advance or reimbursement for school facilities in support of the debt service fund.
Eligibility to receive guaranteed tax base aid or state advance or reimbursement debt service assistance for school facilities
Terminates June 30, 2026--sec. 23, Ch. 658, L. 2025.
Temporary
Eligibility to receive guaranteed tax base aid or state debt service assistance for school facilities
Effective July 1, 2026
| EnactedEn. SectionSec. 61, ChapterCh. 11, Sp. Laws ofL. June 1989 |
| AmendedAmd. SectionSec. 8, ChapterCh. 711, Laws ofL. 1991 |
| AmendedAmd. SectionSec. 32, ChapterCh. 767, Laws ofL. 1991 |
| AmendedAmd. SectionSec. 31, ChapterCh. 633, Laws ofL. 1993 |
| AmendedAmd. SectionSec. 2, ChapterCh. 586, Laws ofL. 1995 |
| AmendedAmd. Secs. 4, 5, ChapterCh. 211, Laws ofL. 1999 (SB 100 - Harp, John (R) SD 42) |
| AmendedAmd. SectionSec. 9, ChapterCh. 11, Special Session LawsSp. L. May 2000 |