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PAG LIN 1 1 Section 1. Section 257.1, subsection 2, unnumbered 1 2 paragraph 2, Code 1999, is amended to read as follows: 1 3 For the budget year commencing July 1,19961999, and for 1 4 each succeeding budget year the regular program foundation 1 5 base per pupil iseighty-seven and five-tenthseighty-eight 1 6 percent of the regular program state cost per pupil, except1 7that the regular program foundation base per pupil for the1 8portion of weighted enrollment that is additional enrollment1 9because of special education is seventy-nine percent of the1 10regular program state cost per pupil. For the budget year 1 11 commencing July 1,19911999, and for each succeeding budget 1 12 year the special education support services foundation base is 1 13seventy-nineeighty-eight percent of the special education 1 14 support services state cost per pupil. The combined 1 15 foundation base is the sum of the regular program foundation 1 16 base and the special education support services foundation 1 17 base. 1 18 Sec. 2. Section 257.3, subsection 1, unnumbered paragraph 1 19 1, Code 1999, is amended to read as follows: 1 20 AMOUNT OF TAX.Except as provided in subsections 2 and 3,1 21aA school district shall cause to be levied each year, for 1 22 the school general fund, a foundation property tax equal to 1 23 five dollars andfortyseventy cents per thousand dollars of 1 24 assessed valuation on all taxable property in the district. 1 25 The county auditor shall spread the foundation levy over all 1 26 taxable property in the district. 1 27 Sec. 3. Section 257.3, subsections 2 and 3, Code 1999, are 1 28 amended by striking the subsections. 1 29 Sec. 4. Section 257.3, subsection 4, Code 1999, is amended 1 30 to read as follows: 1 31 4. RAILWAY CORPORATIONS. For purposes of section 257.1, 1 32 the "amount per pupil of foundation property tax" does not 1 33 include the tax levied under subsection 1, 2, or 3on the 1 34 property of a railway corporation, or on its trustee if the 1 35 corporation has been declared bankrupt or is in bankruptcy 2 1 proceedings. 2 2 Sec. 5. Section 257.8, Code 1999, is amended by adding the 2 3 following new subsections: 2 4 NEW SUBSECTION. 2A. Notwithstanding the calculation in 2 5 subsection 2, the department of management shall calculate the 2 6 regular program allowable growth for the budget year beginning 2 7 July 1, 1999, for a school district which had funded a gifted 2 8 and talented program pursuant to section 257.46, Code 1999, 2 9 for the budget year beginning July 1, 1998, by multiplying the 2 10 state percent of growth for the budget year by the regular 2 11 program state cost per pupil for the base year, and add to the 2 12 resulting product thirty-eight dollars. 2 13 NEW SUBSECTION. 2B. a. A school district which had not 2 14 funded a gifted and talented program pursuant to section 2 15 257.46, Code 1999, for the budget year beginning July 1, 1998, 2 16 shall calculate the regular program allowable growth for the 2 17 budget year beginning July 1, 1999, pursuant to subsection 2. 2 18 b. The board of directors of a school district which had 2 19 not funded a gifted and talented program pursuant to section 2 20 257.46, Code 1999, for the budget year beginning July 1, 1998, 2 21 but seeks funding for such a program under subsection 2A for 2 22 the budget year beginning July 1, 2000, may adopt a resolution 2 23 requesting such funding and submit the resolution and a 2 24 proposed gifted and talented program plan and budget to the 2 25 department of education by October 1, 1999. The department 2 26 shall review and retain the proposed program plan and budget 2 27 and shall forward to the school budget review committee a 2 28 recommendation for modifying the district's regular program 2 29 cost per pupil. 2 30 c. A school district determining allowable growth pursuant 2 31 to section 257.8, subsection 2, may apply to the school budget 2 32 review committee for modified allowable growth pursuant to 2 33 section 257.31, subsection 5, for the school budget year 2 34 beginning July 1, 1999, and succeeding budget years. 2 35 NEW SUBSECTION. 2C. a. A school district which 3 1 calculated allowable growth for the budget year beginning July 3 2 1, 1999, pursuant to the provisions of subsection 2A, shall 3 3 calculate allowable growth pursuant to the provisions of 3 4 subsection 2 for the school budget year beginning July 1, 3 5 2000, and succeeding budget years, utilizing a regular program 3 6 state cost per pupil figure which incorporates the thirty- 3 7 eight dollar increase in regular program allowable growth 3 8 calculated for the budget year beginning July 1, 1999. 3 9 b. A school district which calculated allowable growth for 3 10 the budget year beginning July 1, 1999, pursuant to the 3 11 provisions of subsection 2B, shall calculate allowable growth 3 12 pursuant to the provisions of subsection 2 for the school 3 13 budget year beginning July 1, 2000, and succeeding budget 3 14 years, utilizing a regular program state cost per pupil figure 3 15 which does not incorporate the thirty-eight dollar increase in 3 16 regular program allowable growth calculated for the budget 3 17 year beginning July 1, 1999. However, if such school district 3 18 received additional funding for the gifted and talented 3 19 program for the budget year beginning July 1, 2000, under 3 20 subsection 2B, paragraph "b", the school district shall 3 21 calculate allowable growth for subsequent budget years in the 3 22 manner provided for school districts under paragraph "a" of 3 23 this subsection. 3 24 NEW SUBSECTION. 4. For budget years beginning July 1, 3 25 2000, and subsequent budget years, references to the terms 3 26 "allowable growth", "regular program state cost per pupil", 3 27 and "regular program district cost per pupil" shall mean those 3 28 terms as calculated for those school districts that calculated 3 29 or did not calculate regular program allowable growth for the 3 30 school budget year beginning July 1, 1999, with the additional 3 31 thirty-eight dollars, as applicable. 3 32 Sec. 6. Section 257.10, subsection 5, Code 1999, is 3 33 amended to read as follows: 3 34 5. COMBINED DISTRICT COST PER PUPIL. The combined 3 35 district cost per pupil for a school district is the sum of 4 1 the regular program district cost per pupil and the special 4 2 education support services district cost per pupil. Combined 4 3 district cost per pupil does not include additional allowable 4 4 growth added for school districts that have a negative balance 4 5 of funds raised for special education instruction programs, 4 6 additional allowable growth granted by the school budget 4 7 review committee for a single school year, or additional 4 8 allowable growth added for programs for dropout preventionand4 9for programs for gifted and talented children. 4 10 Sec. 7. NEW SECTION. 257.14A ON-TIME FUNDING FOR SPECIAL 4 11 EDUCATION. 4 12 Commencing with the budget year beginning July 1, 1999, if 4 13 a school district's additional enrollment because of special 4 14 education determined by the district on December 1 in the 4 15 budget year is greater than its additional enrollment because 4 16 of special education determined by the district on December 1 4 17 in the base year, the school district is entitled to on-time 4 18 funding from the state in an amount equal to its district cost 4 19 per pupil for the budget year multiplied by the district's 4 20 increase in additional enrollment because of special 4 21 education. The additional funding shall be miscellaneous 4 22 income. 4 23 For the purpose of this section, a school district's 4 24 additional enrollment because of special education is 4 25 determined by multiplying the weighting for each category of 4 26 child under section 256B.9 times the number of children in 4 27 each category totaled for all categories minus the total 4 28 number of children in all categories. 4 29 If a district receives additional funding under this 4 30 section for a budget year, the department of management shall 4 31 determine the amount of the additional funding which would 4 32 have been generated by local property tax revenues in 4 33 proportion to the amount of funding actually received pursuant 4 34 to this section, if the additional enrollment because of 4 35 special education in the budget year had been used for that 5 1 budget year in determining combined district cost, shall 5 2 reduce, but not by more than the amount of the additional 5 3 funding, the district's total state school aids available 5 4 under this chapter for the next following budget year by the 5 5 amount so determined, and shall increase the district's 5 6 additional property tax levy for the next following budget 5 7 year by the amount necessary to compensate for the reduction 5 8 in state aid, so that the local property tax for the next 5 9 following year will be increased only by the amount which 5 10 would have been increased in the budget year if the additional 5 11 enrollment because of special education in the budget year 5 12 could have been used to establish the levy. 5 13 There is appropriated each year from the general fund of 5 14 the state to the department of education the amount required 5 15 to pay on-time funding authorized under this section, up to a 5 16 maximum of thirteen million dollars annually, which shall be 5 17 paid to school districts in the same manner as other state 5 18 aids are paid under section 257.16. If the amount 5 19 appropriated is insufficient to provide the full amount of on- 5 20 time funding, the payments to school districts shall be 5 21 prorated such that each school district shall receive an 5 22 amount of on-time funding equal to the percentage that the on- 5 23 time funding to be provided to the school district bears to 5 24 the total amount of on-time funding to be provided to all 5 25 school districts. 5 26 Sec. 8. Section 257.15, Code 1999, is amended by adding 5 27 the following new subsection: 5 28 NEW SUBSECTION. 2A. PROPERTY TAX ADJUSTMENT AID PHASEOUT. 5 29 Notwithstanding the computation of property tax adjustment aid 5 30 under subsection 2, for the following budget years the amount 5 31 of property tax adjustment aid under subsection 2 for a school 5 32 district shall not exceed the following percent of the school 5 33 district's property tax adjustment aid received in the budget 5 34 year beginning July 1, 1998: 5 35 a. For the budget year beginning July 1, 1999, sixty-six 6 1 and two-thirds percent. 6 2 b. For the budget year beginning July 1, 2000, thirty- 6 3 three and one-third percent. 6 4 c. For the budget year beginning July 1, 2001, zero 6 5 percent. 6 6 Sec. 9. Section 257.20, subsection 1, Code 1999, is 6 7 amended to read as follows: 6 8 1. a. In order to determine the amount of instructional 6 9 support state aid and the amount of local funding for the 6 10 instructional support program for a district, the department 6 11 of management shall divide the total assessed valuation in the 6 12 state by the total budget enrollment for the budget year in 6 13 the state to determine a state assessed valuation per pupil 6 14 and shall divide the assessed valuation in each district by 6 15 the district's budget enrollment for the budget year to 6 16 determine the district assessed valuation per pupil. The 6 17 department of management shall multiply the ratio of the 6 18 state's valuation per pupil to the district's valuation per 6 19 pupil bytwenty-fivetwenty hundredths and subtract that 6 20 result from one to determine the portion of the instructional 6 21 support program budget that is local funding. The remaining 6 22 portion of the budget shall be funded by instructional support 6 23 state aid. However, for the budget year beginning July 1, 6 24 1992, only, the amount of state aid is three and one-quarter 6 25 percent less than the amount computed under this paragraph for 6 26 that budget year. 6 27 b. A school district which is participating in the 6 28 instructional support program on the effective date of this 6 29 Act will be subject to the seventy-five percent local funding 6 30 maximum determined pursuant to section 257.20, Code 1999, 6 31 unless the school district, pursuant to section 257.18, either 6 32 adopts a resolution to increase the amount of the local 6 33 funding if the remaining amount of the term does not exceed 6 34 five years, or submits the question for election if the 6 35 remaining amount of the term does not exceed ten years. If 7 1 the question of increasing the amount of the local funding is 7 2 submitted for election, the question at election shall regard 7 3 increasing the level of local funding from the existing level 7 4 up to eighty percent, rather than with regard to the existing 7 5 level of local funding. 7 6 Sec. 10. Section 257.20, subsection 2, paragraphs a and b, 7 7 Code 1999, are amended by striking the paragraphs. 7 8 Sec. 11. NEW SECTION. 285.7 TRANSPORTATION ASSISTANCE 7 9 FUND. 7 10 1. There shall be established within the department of 7 11 education a transportation assistance fund, to provide 7 12 additional transportation funding assistance to school 7 13 districts incurring transportation costs which exceed the 7 14 statewide average transportation cost figure. 7 15 2. To be eligible for transportation assistance pursuant 7 16 to this section, a school district's average transportation 7 17 cost per pupil shall exceed one hundred fifty percent of the 7 18 state average transportation cost per pupil. A school 7 19 district shall annually determine and certify the district's 7 20 average transportation cost per pupil to the school budget 7 21 review committee as provided in section 257.31, subsection 17, 7 22 paragraphs "b" and "c". The school budget review committee 7 23 shall certify to the department of management a list of all 7 24 school districts exceeding the state average transportation 7 25 cost per pupil, as determined by the school budget review 7 26 committee pursuant to section 257.31, subsection 17, paragraph 7 27 "c", and the amount by which each school district exceeds the 7 28 state average transportation cost amount. 7 29 3. There is appropriated for the fiscal year beginning 7 30 July 1, 1999, and ending June 30, 2000, from the general fund 7 31 of the state to the department of education, two million five 7 32 hundred thousand dollars for distribution as additional 7 33 transportation funding pursuant to this section. There is 7 34 appropriated annually for the fiscal year beginning July 1, 7 35 2000, and succeeding fiscal years, from the general fund of 8 1 the state to the department of education, an amount not 8 2 exceeding four million dollars for distribution as additional 8 3 transportation funding assistance pursuant to this section. 8 4 Notwithstanding section 8.33, funds appropriated in this 8 5 subsection which remain unexpended or unobligated on June 30 8 6 of the fiscal year for which the funds were appropriated shall 8 7 not revert but shall remain available for expenditure for the 8 8 purposes of this section in subsequent fiscal years. The 8 9 amount appropriated for a fiscal year shall equal that amount 8 10 which, after taking into account funds transferred to the 8 11 school budget review committee in accordance with section 8 12 321.34, subsection 22, and any remaining balance of unexpended 8 13 funds appropriated under this subsection for the prior fiscal 8 14 year which did not revert, shall be sufficient to provide the 8 15 additional transportation funding pursuant to this section, 8 16 not to exceed the amount appropriated. 8 17 4. The department of management shall distribute 8 18 transportation assistance funding to eligible school districts 8 19 in an amount up to, but not exceeding, a maximum of fifty 8 20 cents of transportation assistance for each dollar by which a 8 21 school district's average transportation cost per pupil 8 22 exceeds the state average transportation cost per pupil 8 23 amount, as determined in subsection 2. If the amount 8 24 appropriated under this section is insufficient to pay the 8 25 amount of transportation assistance to which all eligible 8 26 school districts are otherwise entitled, the department shall 8 27 prorate the amount of transportation assistance funding 8 28 provided to each eligible school district. A school district 8 29 receiving transportation assistance funding pursuant to this 8 30 section may apply to the school budget review committee for 8 31 transportation assistance aid pursuant to section 257.31, 8 32 subsection 17. The school budget review committee shall take 8 33 into account amounts received pursuant to this section in 8 34 determining whether, or by what amount, to grant a request. 8 35 Sec. 12. Section 425A.3, subsection 1, Code 1999, is 9 1 amended to read as follows: 9 2 1. The family farm tax credit fund shall be apportioned 9 3 each year in the manner provided in this chapter so as to give 9 4 a credit against the tax on each eligible tract of 9 5 agricultural land within the several school districts of the 9 6 state in which the levy for the general school fund exceeds 9 7 five dollars andfortyseventy cents per thousand dollars of 9 8 assessed value. The amount of the credit on each eligible 9 9 tract of agricultural land shall be the amount the tax levied 9 10 for the general school fund exceeds the amount of tax which 9 11 would be levied on each eligible tract of agricultural land 9 12 were the levy for the general school fund five dollars and 9 13fortyseventy cents per thousand dollars of assessed value for 9 14 the previous year. However, in the case of a deficiency in 9 15 the family farm tax credit fund to pay the credits in full, 9 16 the credit on each eligible tract of agricultural land in the 9 17 state shall be proportionate and applied as provided in this 9 18 chapter. 9 19 Sec. 13. Section 425A.5, Code 1999, is amended to read as 9 20 follows: 9 21 425A.5 COMPUTATION BY COUNTY AUDITOR. 9 22 The family farm tax credit allowed each year shall be 9 23 computed as follows: On or before March 1, the county auditor 9 24 shall list by school districts all tracts of agricultural land 9 25 which are entitled to credit, the taxable value for the 9 26 previous year, the budget from each school district for the 9 27 previous year, and the tax rate determined for the general 9 28 fund of the school district in the manner prescribed in 9 29 section 444.3 for the previous year, and if the tax rate is in 9 30 excess of five dollars andfortyseventy cents per thousand 9 31 dollars of assessed value, the auditor shall multiply the tax 9 32 levy which is in excess of five dollars andfortyseventy 9 33 cents per thousand dollars of assessed value by the total 9 34 taxable value of the agricultural land entitled to credit in 9 35 the school district, and on or before March 1, certify the 10 1 total amount of credit and the total number of acres entitled 10 2 to the credit to the department of revenue and finance. 10 3 Sec. 14. Section 426.3, Code 1999, is amended to read as 10 4 follows: 10 5 426.3 WHERE CREDIT GIVEN. 10 6 The agricultural land credit fund shall be apportioned each 10 7 year in the mannerhereinafterprovided in this chapter so as 10 8 to give a credit against the tax on each tract of agricultural 10 9 lands within the several school districts of the state in 10 10 which the levy for the general school fund exceeds five 10 11 dollars andfortyseventy cents per thousand dollars of 10 12 assessed value; the. The amount ofsuchcredit on each tract 10 13 of such lands shall be the amount the tax levied for the 10 14 general school fund exceeds the amount of tax which would be 10 15 levied onsaidthe tract of such lands were the levy for the 10 16 general school fund five dollars andfortyseventy cents per 10 17 thousand dollars of assessed value for the previous year,10 18except. However, in the case of a deficiency in the 10 19 agricultural land credits fund to pay said credits in full, in 10 20 which case the credit on each eligible tract of such lands in 10 21 the state shall be proportionate and shall be applied as 10 22hereinafterprovided in this chapter. 10 23 Sec. 15. Section 426.6, unnumbered paragraph 1, Code 1999, 10 24 is amended to read as follows: 10 25 The agricultural land tax credit allowed each year shall be 10 26 computed as follows: On or before the first of June the 10 27 county auditor shall list by school districts all tracts of 10 28 agricultural lands which they are entitled to credit, together 10 29 with the taxable value for the previous year, together with 10 30 the budget from each school district for the previous year, 10 31 and the tax rate determined for the general fund of the 10 32 district in the manner prescribed in section 444.3 for the 10 33 previous year, and ifsuchthe tax rate is in excess of five 10 34 dollars andfortyseventy cents per thousand dollars of 10 35 assessed value, the auditor shall multiply the tax levy which 11 1 is in excess of five dollars andfortyseventy cents per 11 2 thousand dollars of assessed value by the total taxable value 11 3 of the agricultural lands entitled to credit in the district, 11 4 and on or before the first of June certify the amount to the 11 5 department of revenue and finance. 11 6 Sec. 16. 1989 Iowa Acts, chapter 135, section 135, is 11 7 repealed effective July 1, 1999. Legislative review of the 11 8 provisions of chapter 257 shall occur every five years, with 11 9 the first such review to begin no later than July 1, 2004. 11 10 Sec. 17. Sections 257.42 through 257.49, Code 1999, are 11 11 repealed. 11 12 Sec. 18. EFFECTIVE DATE. 11 13 1. Sections 1 through 11 and 17 of this Act, being deemed 11 14 of immediate importance, take effect upon enactment for the 11 15 computation of state school aid for school budget years 11 16 beginning on or after July 1, 1999. 11 17 2. Sections 12 through 15 of this Act take effect January 11 18 1, 2000, for the computation of the family farm tax credit and 11 19 agricultural land tax credit for property taxes due and 11 20 payable in fiscal years beginning on or after July 1, 2000. 11 21 EXPLANATION 11 22 This bill provides certain changes relating to the state 11 23 school aid formula. The bill provides for an increase in the 11 24 regular program foundation base, and the special education 11 25 support services foundation base, from the current level of 11 26 87.5 percent of the regular program state cost per pupil, and 11 27 79 percent for the special education support services state 11 28 cost per pupil, respectively, to 88 percent. The bill also 11 29 provides for an increase in the foundation property tax from 11 30 the current level of $5.40 per $1,000 of assessed valuation on 11 31 all taxable property in a school district to $5.70 per $1,000 11 32 of assessed valuation on all taxable property in a school 11 33 district. The bill provides several conforming changes to 11 34 other Code provisions which reference the level of the 11 35 foundation property tax. 12 1 The bill also provides for an increase of $38 in the level 12 2 of the regular program allowable growth for the budget year 12 3 beginning July 1, 1999, for those school districts that funded 12 4 the gifted and talented program in the budget year beginning 12 5 July 1, 1998, with additional property taxes. The bill 12 6 deletes the provision in Code section 257.10 which provides 12 7 that combined district cost per pupil does not include 12 8 additional allowable growth for gifted and talented children. 12 9 When combined with the additional funding added to the 12 10 allowable growth amount for the budget year beginning July 1, 12 11 1999, this has the effect of providing for the funding of 12 12 gifted and talented programs through the state foundation 12 13 program. The bill repeals Code sections 257.42 through 12 14 257.49, which had previously applied to gifted and talented 12 15 programs and their funding and which are no longer needed. 12 16 The bill additionally provides for on-time funding for 12 17 increased special education enrollment. The bill provides 12 18 that if a school district's additional enrollment because of 12 19 special education determined by the district on December 1 in 12 20 the budget year is greater than its additional enrollment 12 21 because of special education determined by the district on 12 22 December 1 in the base year, the school district is entitled 12 23 to on-time funding from the state in an amount equal to its 12 24 district cost per pupil for the budget year multiplied by the 12 25 district's increased additional enrollment because of special 12 26 education. The bill provides for an annual appropriation from 12 27 the general fund of the state in an amount sufficient to pay 12 28 the on-time funding amount up to a maximum of $13 million 12 29 annually. 12 30 The bill further provides for a gradual phase-out of the 12 31 property tax adjustment aid provision contained in Code 12 32 section 257.15. The bill provides that the adjustment aid 12 33 will be reduced in one-third increments over a three-year 12 34 period, until for the budget year beginning July 1, 2001, no 12 35 property tax adjustment aid pursuant to Code section 257.15 13 1 would be received. 13 2 The bill provides that the amount of instructional support 13 3 state aid provided to school districts will correspond to the 13 4 ratio of 20 percent state aid to 80 percent local funding, and 13 5 additionally deletes the existing funding "cap" limiting 13 6 instructional support state funding to the level for the 13 7 budget year commencing July 1, 1992. The bill provides that 13 8 the existing 25 percent state and 75 percent local funding 13 9 limits will remain in place for a school district already 13 10 participating in the instructional support program, unless the 13 11 school district board adopts a resolution to increase the 13 12 local funding component or submit the question of an increase 13 13 at an election pursuant to the provisions of Code section 13 14 257.18. 13 15 The bill additionally provides that a transportation 13 16 assistance fund will be established within the department of 13 17 education, to provide additional transportation funding 13 18 assistance to school districts incurring transportation costs 13 19 which exceed the statewide average transportation cost figure. 13 20 To be eligible, a school district's average transportation 13 21 cost per pupil must exceed 150 percent of the state average 13 22 transportation cost per pupil, as determined in Code section 13 23 257.31, subsection 17, paragraphs "b" and "c". The school 13 24 budget review committee will certify to the department of 13 25 management a list of all school districts exceeding the state 13 26 average transportation cost per pupil, and the amount of the 13 27 excess. The bill provides for an appropriation, for the 13 28 fiscal year beginning July 1, 1999, and ending June 30, 2000, 13 29 of $2.5 million to provide the additional transportation 13 30 assistance. The bill provides for an annual appropriation for 13 31 succeeding fiscal years from the general fund of the state to 13 32 the department of education of up to $4 million annually. The 13 33 funds appropriated and not expended shall not revert. The 13 34 bill provides that the amount appropriated for a fiscal year 13 35 will equal that amount which, after taking into account funds 14 1 transferred to the school budget review committee in 14 2 accordance with Code section 321.34, subsection 22, and any 14 3 remaining balance of unexpended funds appropriated for the 14 4 prior fiscal year, will equal the amount sufficient to provide 14 5 the transportation assistance up to $4 million. The 14 6 department of management will distribute the transportation 14 7 assistance funding to eligible school districts in an amount 14 8 equal to, but not exceeding, 50 cents of transportation 14 9 assistance for each $1.00 by which a school district's average 14 10 transportation cost per pupil exceeds the state average 14 11 transportation cost per pupil amount, on a pro-rated basis if 14 12 necessary. The bill provides that a school district receiving 14 13 transportation assistance funding may apply to the school 14 14 budget review committee for transportation assistance aid 14 15 pursuant to Code section 257.31, subsection 17. 14 16 The bill also provides for the repeal of 1989 Iowa Acts, 14 17 chapter 135, section 135, effective July 1, 1999, which 14 18 established the "sunset" date of July 1, 2001, for Code 14 19 chapter 257 – the school foundation aid program. The bill 14 20 provides that legislative review of the provisions of Code 14 21 chapter 257 will occur every five years. 14 22 Code sections of the bill take effect upon enactment for 14 23 the computation of state school aid for school budget years 14 24 beginning on or after July 1, 1999. 14 25 LSB 3172SV 78 14 26 rn/sc/14
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