281—96.2(423E,423F) Reports to the department. Each school district shall, by October 15, annually report the school district’s actual enrollment on October 1 by the student’s county of residency according to the following:
	96.2(1) County of residency. The county of residency for each of the students is the county in which the student lives in accordance with Iowa Code section 282.1.
	96.2(2) Emancipated minor. The county of residency for an emancipated minor attending the school district is the county in which the emancipated minor is living.
	96.2(3) County of residency unknown. If a school district cannot determine an enrolled student’s county of residency or if the county of residency is not a county in which the school district is located, the county of residency is the county in which the school district certifies its budget.
[ARC 7800C, IAB 4/17/24, effective 5/22/24]