163.036. Estimates of weighted average daily attendance, authorized, how computed--summer school computation--error in computation between actual and estimated attendance, how corrected--use of assess
Estimates of weighted average daily attendance, authorized, howcomputed--summer school computation--error in computation betweenactual and estimated attendance, how corrected--use of assessedvaluation for state aid--delinquency in payment of property tax,effect on assessment.
163.036. 1. In computing the amount of state aid a school districtis entitled to receive for the minimum school term only under section163.031, a school district may use an estimate of the weighted averagedaily attendance for the current year, or the weighted average dailyattendance for the immediately preceding year or the weighted average dailyattendance for the second preceding school year, whichever is greater.Beginning with the 2006-07 school year, the summer school attendanceincluded in the average daily attendance as defined in subdivision (2) ofsection 163.011 shall include only the attendance hours of pupils thatattend summer school in the current year. Beginning with the 2004-05school year, when a district's official calendar for the current yearcontributes to a more than ten percent reduction in the average dailyattendance for kindergarten compared to the immediately preceding year, thepayment attributable to kindergarten shall include only the current yearkindergarten average daily attendance. Any error made in the apportionmentof state aid because of a difference between the actual weighted averagedaily attendance and the estimated weighted average daily attendance shallbe corrected as provided in section 163.091, except that if the amount paidto a district estimating weighted average daily attendance exceeds theamount to which the district was actually entitled by more than fivepercent, interest at the rate of six percent shall be charged on the excessand shall be added to the amount to be deducted from the district'sapportionment the next succeeding year.
2. Notwithstanding the provisions of subsection 1 of this section orany other provision of law, the state board of education shall make anadjustment for the immediately preceding year for any increase in theactual weighted average daily attendance above the number on which thestate aid in section 163.031 was calculated. Said adjustment shall be madein the manner providing for correction of errors under subsection 1 of thissection.
3. Any error made in the apportionment of state aid because of adifference between the actual equalized assessed valuation for the currentyear and the estimated equalized assessed valuation for the current yearshall be corrected as provided in section 163.091, except that if theamount paid to a district estimating current equalized assessed valuationexceeds the amount to which the district was actually entitled, interest atthe rate of six percent shall be charged on the excess and shall be addedto the amount to be deducted from the district's apportionment the nextsucceeding year.
4. For the purposes of distribution of state school aid pursuant tosection 163.031, a school district with ten percent or more of its assessedvaluation that is owned by one person or corporation as commercial orpersonal property who is delinquent in a property tax payment may elect,after receiving notice from the county clerk on or before March fifteenththat more than ten percent of its current taxes due the preceding Decemberthirty-first by a single property owner are delinquent, to use in the localeffort calculation of the state aid formula the district's equalizedassessed valuation for the preceding year or the actual assessed valuationof the year for which the taxes are delinquent less the assessed valuationof property for which the current year's property tax is delinquent. Toqualify for use of the actual assessed valuation of the year for which thetaxes are delinquent less the assessed valuation of property for which thecurrent year's property tax is delinquent, a district must notify thedepartment of elementary and secondary education on or before April first,except in the year enacted, of the current year amount of delinquent taxes,the assessed valuation of such property for which delinquent taxes are owedand the total assessed valuation of the district for the year in which thetaxes were due but not paid. Any district giving such notice to thedepartment of elementary and secondary education shall present verificationof the accuracy of such notice obtained from the clerk of the countylevying delinquent taxes. When any of the delinquent taxes identified bysuch notice are paid during a four-year period following the due date, thecounty clerk shall give notice to the district and the department ofelementary and secondary education, and state aid paid to the districtshall be reduced by an amount equal to the delinquent taxes received plusinterest. The reduction in state aid shall occur over a period not toexceed five years and the interest rate on excess state aid not refundedshall be six percent annually.
5. If a district receives state aid based on equalized assessedvaluation as determined by subsection 4 of this section and if prior tosuch notice the district was paid state aid pursuant to section 163.031,the amount of state aid paid during the year of such notice and the firstyear following shall equal the sum of state aid paid pursuant to section163.031 plus the difference between the state aid amount being paid aftersuch notice minus the amount of state aid the district would have receivedpursuant to section 163.031 before such notice. To be eligible to receivestate aid based on this provision the district must levy during the firstyear following such notice at least the maximum levy permitted schooldistricts by article X, section 11(b) of the Missouri Constitution and havea voluntary rollback of its tax rate which is no greater than one cent perone hundred dollars assessed valuation.
(L. 1967 p. 248, A.L. 1969 p. 268, A.L. 1977 H.B. 131, A.L. 1982 Adopted by Initiative, Proposition C, November 2, 1982, A.L. 1991 S.B. 411, A.L. 1993 S.B. 380, A.L. 1997 H.B. 641 & 593, A.L. 1999 H.B. 889, A.L. 2000 S.B. 573, A.L. 2002 H.B. 1711, A.L. 2004 S.B. 968 and S.B. 969, A.L. 2005 S.B. 287)Effective 7-01-06