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Page 26 1 for community college budget review purposes. 2 Unusual circumstances shall include but not be 3 limited to the following: 4 a. An unusual increase or decrease in enrollment 5 or contact hours. 6 b. Natural disasters. 7 c. Unusual staffing problems. 8 d. Unusual necessity for additional funds to 9 permit continuance of a course or program in an 10 instructional cost center which provides substantial 11 benefit to students. 12 e. Unusual need for a new course or program in an 13 instructional cost center which will provide 14 substantial benefit to students, if the community 15 college establishes the need and the amount of 16 necessary increased cost. 17 f. Unique problems of community colleges to 18 include vandalism, civil disobedience, and other costs 19 incurred by community colleges. 20 2. When the school budget review committee makes a 21 decision under subsection 1, it shall provide written 22 notice of its decision, including the amount of 23 supplemental state aid approved, to the board of 24 directors of the community college and to the 25 department of education. 26 3. All decisions by the school budget review 27 committee under this chapter shall be made in 28 accordance with reasonable and uniform policies which 29 shall be consistent with this chapter. 30 4. Failure by a community college to provide 31 information or appear before the school budget review 32 committee as requested for the accomplishment of 33 review or hearing constitutes justification for the 34 committee to instruct the department of revenue and 35 finance to withhold supplemental state aid to that 36 community college until the committee's inquiries are 37 satisfied completely. 38 Sec. 30. Section 260C.22, Code 1995, is amended by 39 adding the following new subsection: 40 NEW SUBSECTION. 4. The board of directors of any 41 merged area that failed to certify for levy under 42 subsection 3 by March 15, 1982, and March 15, 1983, 43 may certify for levy by April 15, 1997, and April 15, 44 1998, a tax on taxable property in the merged area at 45 rates that will provide total revenues for the two 46 years equal to five percent of the area school's 47 general fund expenditures for the fiscal year ending 48 June 30, 1995, in order to provide a cash reserve for 49 that area school. As nearly as possible, one-half the 50 revenue for the cash reserve fund shall be collected
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