Bill Text For SB0192 - House Floor Version

 1|              HOUSE OF REPRESENTATIVES - FLOOR VERSION                 |
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 2|                          STATE OF OKLAHOMA                            |
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 3|             1st Session of the 57th Legislature (2019)                |
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 4|ENGROSSED SENATE                                                       |
  |BILL NO. 192                         By: Stanislawski of the Senate    |
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  |                                         and                           |
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  |                                         Nollan of the House           |
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 9|       An Act relating to school funding; amending 70 O.S.             |
  |       2011, Section 18-200.1, which relates to the State              |
10|       Aid formula; prohibiting school districts that do not           |
  |       receive the Foundation Aid or the Salary Incentive              |
11|       Aid from receiving the Transportation Supplement on             |
  |       and after certain date; and prohibiting school                  |
12|       districts that have per pupil revenue in excess of              |
  |       certain percentage from receiving State Aid or                  |
13|       certain Supplement.                                             |
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16|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:                  |
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17|    SECTION 1.     AMENDATORY     70 O.S. 2011, Section 18-200.1, is   |
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18|amended to read as follows:                                            |
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19|    Section 18-200.1.  A.  Beginning with the 1997-98 school year,     |
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20|and each school year thereafter, each school district shall have its   |
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21|initial allocation of State Aid calculated based on the state          |
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22|dedicated revenues actually collected during the preceding fiscal      |
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23|year, the adjusted assessed valuation of the preceding year and the    |
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24|highest weighted average daily membership for the school district of   |
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arsid13003404 SB192 HFLR                                           Page 1
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 1|the two (2) preceding school years; however, the weighted membership   |
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 2|of nonresident, transferred pupils enrolled in online courses shall    |
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 3|be based on the weighted average daily membership of the preceding     |
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 4|school year.  Each school district shall submit the following data     |
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 5|based on the first nine (9) weeks, to be used in the calculation of    |
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 6|the average daily membership of the school district:                   |
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 7|    1.  Student enrollment by grade level;                             |
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 8|    2.  Pupil category counts; and                                     |
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 9|    3.  Transportation supplement data.                                |
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10|    On or before December 30, the State Department of Education        |
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11|shall determine each school district's current year allocation         |
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12|pursuant to subsection D of this section.  The State Department of     |
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13|Education shall complete an audit, using procedures established by     |
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14|the Department, of the student enrollment by grade level data, pupil   |
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15|category counts and transportation supplement data to be used in the   |
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16|State Aid Formula pursuant to subsection D of this section by          |
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17|December 1 and by January 15 shall notify each school district of      |
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18|the district's final State Aid allocation for the current school       |
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19|year.  The January payment of State Aid and each subsequent payment    |
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20|for the remainder of the school year shall be based on the final       |
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21|State Aid allocation as calculated in subsection D of this section.    |
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22|Except for reductions made due to the assessment of penalties by the   |
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23|State Department of Education according to law, the January payment    |
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24|of State Aid and each subsequent payment for the remainder of the      |
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arsid13003404 SB192 HFLR                                           Page 2
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 1|school year shall not decrease by an amount more than the amount       |
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 2|that the current chargeable revenue increases for that district.       |
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 3|    B.  The State Department of Education shall retain not less than   |
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 4|one and one-half percent (1 1/2%) of the total funds appropriated      |
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 5|for financial support of schools, to be used to make midyear           |
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 6|adjustments in State Aid and which shall be reflected in the final     |
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 7|allocations.  If the amount of appropriated funds, including the one   |
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 8|and one-half percent (1 1/2%) retained, remaining after January 1 of   |
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 9|each year is not sufficient to fully fund the final allocations, the   |
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10|Department shall recalculate each school district's remaining          |
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11|allocation pursuant to subsection D of this section using the          |
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12|reduced amount of appropriated funds.                                  |
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13|    C.  On and after July 1, 1997, the amount of State Aid each        |
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14|district shall receive shall be the sum of the Foundation Aid, the     |
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15|Salary Incentive Aid and the Transportation Supplement, as adjusted    |
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16|pursuant to the provisions of subsection G of this section and         |
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17|Section 18-112.2 of this title; provided, no district having per       |
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18|pupil revenue in excess of three hundred percent (300%) of the         |
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19|average per pupil revenue of all districts shall receive any State     |
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20|Aid or Supplement in State Aid.  On and after July 1, 2019, the        |
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21|amount of State Aid each district shall receive shall be the sum of    |
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22|the Foundation Aid, the Salary Incentive Aid and the Transportation    |
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23|Supplement, as adjusted pursuant to the provisions of subsection G     |
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24|of this section and Section 18-112.2 of this title; provided,          |
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arsid13003404 SB192 HFLR                                           Page 3
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 1|however, a district that does not receive Foundation Aid or Salary     |
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 2|Incentive Aid shall not receive the Transportation Supplement.         |
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 3|Provided further, no district having per pupil revenue in excess of    |
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 4|three hundred percent (300%) of the average per pupil revenue of all   |
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 5|districts shall receive any State Aid or Supplement in State Aid.      |
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 6|    The July calculation of per pupil revenue shall be determined by   |
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 7|dividing the district's second preceding year's total weighted         |
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 8|average daily membership (ADM) into the district's second preceding    |
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 9|year's total revenues excluding federal revenue, insurance loss        |
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10|payments, reimbursements, recovery of overpayments and refunds,        |
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11|unused reserves, prior expenditures recovered, prior year surpluses,   |
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12|and less the amount of any transfer fees paid in that year.            |
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13|    The December calculation of per pupil revenue shall be             |
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14|determined by dividing the district's preceding year's total           |
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15|weighted average daily membership (ADM) into the district's            |
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16|preceding year's total revenues excluding federal revenue, insurance   |
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17|loss payments, reimbursements, recovery of overpayments and refunds,   |
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18|unused reserves, prior expenditures recovered, prior year surpluses,   |
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19|and less the amount of any transfer fees paid in that year.            |
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20|    D.  For the 1997-98 school year, and each school year              |
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21|thereafter, Foundation Aid, the Transportation Supplement and Salary   |
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22|Incentive Aid shall be calculated as follows:                          |
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arsid13003404 SB192 HFLR                                           Page 4
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 1|    1.  Foundation Aid shall be determined by subtracting the amount   |
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 2|of the Foundation Program Income from the cost of the Foundation       |
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 3|Program and adding to this difference the Transportation Supplement.   |
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 4|         a.   The Foundation Program shall be a district's highest     |
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 5|              weighted average daily membership based on the first     |
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 6|              nine (9) weeks of the current school year, the           |
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 7|              preceding school year or the second preceding school     |
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 8|              year of a school district, as determined by the          |
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 9|              provisions of subsection A of Section 18-201.1 of this   |
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10|              title and paragraphs 1, 2, 3 and 4 of subsection B of    |
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11|              Section 18-201.1 of this title, multiplied by the Base   |
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12|              Foundation Support Level.  However, for the portion of   |
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13|              weighted membership derived from nonresident,            |
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14|              transferred pupils enrolled in online courses, the       |
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15|              Foundation Program shall be a district's weighted        |
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16|              average daily membership of the preceding school year    |
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17|              or the first nine (9) weeks of the current school        |
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18|              year, whichever is greater, as determined by the         |
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19|              provisions of subsection A of Section 18-201.1 of this   |
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20|              title and paragraphs 1, 2, 3 and 4 of subsection B of    |
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21|              Section 18-201.1 of this title, multiplied by the Base   |
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22|              Foundation Support Level.                                |
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23|         b.   The Foundation Program Income shall be the sum of the    |
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24|              following:                                               |
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arsid13003404 SB192 HFLR                                           Page 5
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 1|              (1)  The adjusted assessed valuation of the current      |
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 2|                   school year of the school district, minus the       |
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 3|                   previous year protested ad valorem tax revenues     |
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 4|                   held as prescribed in Section 2884 of Title 68 of   |
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 5|                   the Oklahoma Statutes, multiplied by the mills      |
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 6|                   levied pursuant to subsection (c) of Section 9 of   |
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 7|                   Article X of the Oklahoma Constitution, if          |
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 8|                   applicable, as adjusted in subsection (c) of        |
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 9|                   Section 8A of Article X of the Oklahoma             |
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10|                   Constitution.  For purposes of this subsection,     |
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11|                   the "adjusted assessed valuation of the current     |
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12|                   school year" shall be the adjusted assessed         |
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13|                   valuation on which tax revenues are collected       |
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14|                   during the current school year, and                 |
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15|              (2)  Seventy-five percent (75%) of the amount received   |
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16|                   by the school district from the proceeds of the     |
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17|                   county levy during the preceding fiscal year, as    |
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18|                   levied pursuant to subsection (b) of Section 9 of   |
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19|                   Article X of the Oklahoma Constitution, and         |
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20|              (3)  Motor Vehicle Collections, and                      |
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21|              (4)  Gross Production Tax, and                           |
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22|              (5)  State Apportionment, and                            |
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23|              (6)  R.E.A. Tax.                                         |
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arsid13003404 SB192 HFLR                                           Page 6
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 1|              The items listed in divisions (3), (4), (5), and (6)     |
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 2|              of this subparagraph shall consist of the amounts        |
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 3|              actually collected from such sources during the          |
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 4|              preceding fiscal year calculated on a per capita basis   |
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 5|              on the unit provided for by law for the distribution     |
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 6|              of each such revenue.                                    |
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 7|    2.  The Transportation Supplement shall be equal to the average    |
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 8|daily haul times the per capita allowance times the appropriate        |
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 9|transportation factor.                                                 |
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10|         a.   The average daily haul shall be the number of children   |
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11|              in a district who are legally transported and who live   |
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12|              one and one-half (1 1/2) miles or more from school.      |
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13|         b.   The per capita allowance shall be determined using the   |
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14|              following chart:                                         |
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15|                   PER CAPITA                             PER CAPITA   |
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17|DENSITY FIGURE     ALLOWANCE         DENSITY FIGURE       ALLOWANCE    |
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18|.3000 - .3083      $167.00            .9334 -  .9599      $99.00       |
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19|.3084 - .3249      $165.00            .9600 -  .9866      $97.00       |
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20|.3250 - .3416      $163.00            .9867 - 1.1071      $95.00       |
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21|.3417 - .3583      $161.00           1.1072 - 1.3214      $92.00       |
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22|.3584 - .3749      $158.00           1.3215 - 1.5357      $90.00       |
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23|.3750 - .3916      $156.00           1.5358 - 1.7499      $88.00       |
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24|.3917 - .4083      $154.00           1.7500 - 1.9642      $86.00       |
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arsid13003404 SB192 HFLR                                           Page 7
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 1|.4084 - .4249      $152.00           1.9643 - 2.1785      $84.00       |
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 2|.4250 - .4416      $150.00           2.1786 - 2.3928      $81.00       |
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 3|.4417 - .4583      $147.00           2.3929 - 2.6249      $79.00       |
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 4|.4584 - .4749      $145.00           2.6250 - 2.8749      $77.00       |
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 5|.4750 - .4916      $143.00           2.8750 - 3.1249      $75.00       |
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 6|.4917 - .5083      $141.00           3.1250 - 3.3749      $73.00       |
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 7|.5084 - .5249      $139.00           3.3750 - 3.6666      $70.00       |
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 8|.5250 - .5416      $136.00           3.6667 - 3.9999      $68.00       |
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 9|.5417 - .5583      $134.00           4.0000 - 4.3333      $66.00       |
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10|.5584 - .5749      $132.00           4.3334 - 4.6666      $64.00       |
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11|.5750 - .5916      $130.00           4.6667 - 4.9999      $62.00       |
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12|.5917 - .6133      $128.00           5.0000 - 5.5000      $59.00       |
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13|.6134 - .6399      $125.00           5.5001 - 6.0000      $57.00       |
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14|.6400 - .6666      $123.00           6.0001 - 6.5000      $55.00       |
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15|.6667 - .6933      $121.00           6.5001 - 7.0000      $53.00       |
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16|.6934 - .7199      $119.00           7.0001 - 7.3333      $51.00       |
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17|.7200 - .7466      $117.00           7.3334 - 7.6667      $48.00       |
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18|.7467 - .7733      $114.00           7.6668 - 8.0000      $46.00       |
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19|.7734 - .7999      $112.00           8.0001 - 8.3333      $44.00       |
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20|.8000 - .8266      $110.00           8.3334 - 8.6667      $42.00       |
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21|.8267 - .8533      $108.00           8.6668 - 9.0000      $40.00       |
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22|.8534 - .8799      $106.00           9.0001 - 9.3333      $37.00       |
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23|.8800 - .9066      $103.00           9.3334 - 9.6667      $35.00       |
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24|.9067 - .9333      $101.00           9.6668  or more      $33.00       |
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arsid13003404 SB192 HFLR                                           Page 8
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 1|         c.   The formula transportation factor shall be 1.39.         |
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 2|    3.  Salary Incentive Aid shall be determined as follows:           |
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 3|         a.   Multiply the Incentive Aid guarantee by the district's   |
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 4|              highest weighted average daily membership based on the   |
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 5|              first nine (9) weeks of the current school year, the     |
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 6|              preceding school year or the second preceding school     |
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 7|              year of a school district, as determined by the          |
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 8|              provisions of subsection A of Section 18-201.1 of this   |
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 9|              title and paragraphs 1, 2, 3 and 4 of subsection B of    |
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10|              Section 18-201.1 of this title.                          |
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11|         b.   Divide the district's adjusted assessed valuation of     |
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12|              the current school year minus the previous year's        |
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13|              protested ad valorem tax revenues held as prescribed     |
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14|              in Section 2884 of Title 68 of the Oklahoma Statutes,    |
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15|              by one thousand (1,000) and subtract the quotient from   |
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16|              the product of subparagraph a of this paragraph.  The    |
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17|              remainder shall not be less than zero (0).               |
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18|         c.   Multiply the number of mills levied for general fund     |
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19|              purposes above the fifteen (15) mills required to        |
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20|              support Foundation Aid pursuant to division (1) of       |
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21|              subparagraph b of paragraph 1 of this subsection, not    |
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22|              including the county four-mill levy, by the remainder    |
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23|              of subparagraph b of this paragraph.  The product        |
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24|              shall be the Salary Incentive Aid of the district.       |
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arsid13003404 SB192 HFLR                                           Page 9
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 1|    E.  By June 30, 1998, the State Department of Education shall      |
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 2|develop and the Department and all school districts shall have         |
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 3|implemented a student identification system which is consistent with   |
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 4|the provisions of subsections C and D of Section 3111 of Title 74 of   |
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 5|the Oklahoma Statutes.  The student identification system shall be     |
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 6|used specifically for the purpose of reporting enrollment data by      |
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 7|school sites and by school districts, the administration of the        |
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 8|Oklahoma School Testing Program Act, the collection of appropriate     |
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 9|and necessary data pursuant to the Oklahoma Educational Indicators     |
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10|Program, determining student enrollment, establishing a student        |
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11|mobility rate, allocation of the State Aid Formula and mid-year        |
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12|adjustments in funding for student growth.  This enrollment data       |
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13|shall be submitted to the State Department of Education in             |
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14|accordance with rules promulgated by the State Board of Education.     |
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15|Funding for the development, implementation, personnel training and    |
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16|maintenance of the student identification system shall be set out in   |
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17|a separate line item in the allocation section of the appropriation    |
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18|bill for the State Board of Education for each year.                   |
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19|    F.  1.  In the event that ad valorem taxes of a school district    |
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20|are determined to be uncollectible because of bankruptcy, clerical     |
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21|error, or a successful tax protest, and the amount of such taxes       |
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22|deemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or    |
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23|an amount greater than twenty-five percent (25%) of ad valorem taxes   |
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24|per tax year, or the valuation of a district is lowered by order of    |
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arsid13003404 SB192 HFLR                                           Page 10
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 1|the State Board of Equalization, the school district's State Aid,      |
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 2|for the school year that such ad valorem taxes are calculated in the   |
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 3|State Aid Formula, shall be determined by subtracting the net          |
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 4|assessed valuation of the property upon which taxes were deemed        |
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 5|uncollectible from the assessed valuation of the school district and   |
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 6|the state.  Upon request of the local board of education, it shall     |
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 7|be the duty of the county assessor to certify to the Director of       |
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 8|Finance of the State Department of Education the net assessed          |
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 9|valuation of the property upon which taxes were determined             |
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10|uncollectible.                                                         |
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11|    2.  In the event that the amount of funds a school district        |
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12|receives for reimbursement from the Ad Valorem Reimbursement Fund is   |
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13|less than the amount of funds claimed for reimbursement by the         |
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14|school district due to insufficiency of funds as provided in Section   |
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15|193 of Title 62 of the Oklahoma Statutes, then the school district's   |
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16|assessed valuation for the school year that such ad valorem            |
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17|reimbursement is calculated in the State Aid Formula shall be          |
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18|adjusted accordingly.                                                  |
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19|    G.  1.  Notwithstanding the provisions of Section 18-112.2 of      |
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20|this title, a school district shall have its State Aid reduced by an   |
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21|amount equal to the amount of carryover in the general fund of the     |
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22|district as of June 30 of the preceding fiscal year, that is in        |
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23|excess of the following standards for two (2) consecutive years:       |
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24|              Total Amount of                          Amount of       |
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arsid13003404 SB192 HFLR                                           Page 11
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 1|              General Fund Collections,             General Fund       |
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 2|              Excluding Previous Year                    Balance       |
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 3|              Cash Surplus as of June 30               Allowable       |
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 4|             Less than $1,000,000                            40%       |
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 5|             $1,000,000 - $2,999,999                         35%       |
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 6|             $3,000,000 - $3,999,999                         30%       |
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 7|             $4,000,000 - $4,999,999                         25%       |
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 8|             $5,000,000 - $5,999,999                         20%       |
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 9|             $6,000,000 - $7,999,999                         18%       |
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10|             $8,000,000 - $9,999,999                         16%       |
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11|           $10,000,000  or more                              14%       |
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12|    2.  By February 1 the State Department of Education shall send     |
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13|by certified mail, with return receipt requested, to each School       |
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14|District Superintendent, Auditor and Regional Accreditation Officer    |
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15|a notice of and calculation sheet reflecting the general fund          |
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16|balance penalty to be assessed against that school district.           |
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17|Calculation of the general fund balance penalty shall not include      |
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18|federal revenue.  Within thirty (30) days of receipt of this written   |
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19|notice the school district shall submit to the Department a written    |
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20|reply either accepting or protesting the penalty to be assessed        |
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21|against the district.  If protesting, the school district shall        |
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22|submit with its reply the reasons for rejecting the calculations and   |
  |                                                                       |
23|documentation supporting those reasons.  The Department shall review   |
  |                                                                       |
24|all school district penalty protest documentation and notify each      |
  |                                                                       |
arsid13003404 SB192 HFLR                                           Page 12
___________________________________________________________________________

 1|district by March 15 of its finding and the final penalty to be        |
  |                                                                       |
 2|assessed to each district.  General fund balance penalties shall be    |
  |                                                                       |
 3|assessed to all school districts by April 1.                           |
  |                                                                       |
 4|    3.  Any school district which receives proceeds from a tax         |
  |                                                                       |
 5|settlement or a Federal Emergency Management Agency settlement         |
  |                                                                       |
 6|during the last two (2) months of the preceding fiscal year shall be   |
  |                                                                       |
 7|exempt from the penalties assessed in this subsection, if the          |
  |                                                                       |
 8|penalty would occur solely as a result of receiving funds from the     |
  |                                                                       |
 9|tax settlement.                                                        |
  |                                                                       |
10|    4.  Any school district which receives an increase in State Aid    |
  |                                                                       |
11|because of a change in Foundation and/or Salary Incentive Aid          |
  |                                                                       |
12|factors during the last two (2) months of the preceding fiscal year    |
  |                                                                       |
13|shall be exempt from the penalties assessed in this subsection, if     |
  |                                                                       |
14|the penalty would occur solely as a result of receiving funds from     |
  |                                                                       |
15|the increase in State Aid.                                             |
  |                                                                       |
16|    5.  If a school district does not receive Foundation and/or        |
  |                                                                       |
17|Salary Incentive Aid during the preceding fiscal year, the State       |
  |                                                                       |
18|Board of Education may waive the penalty assessed in this subsection   |
  |                                                                       |
19|if the penalty would result in a loss of more than forty percent       |
  |                                                                       |
20|(40%) of the remaining State Aid to be allocated to the school         |
  |                                                                       |
21|district between April 1 and the remainder of the school year and if   |
  |                                                                       |
22|the Board determines the penalty will cause the school district not    |
  |                                                                       |
23|to meet remaining financial obligations.                               |
  |                                                                       |
24|                                                                       |
  |                                                                       |
arsid13003404 SB192 HFLR                                           Page 13
___________________________________________________________________________

 1|    6.  Any school district which receives gross production revenue    |
  |                                                                       |
 2|apportionment during the 2002-2003 school year or in any subsequent    |
  |                                                                       |
 3|school year that is greater than the gross production revenue          |
  |                                                                       |
 4|apportionment of the preceding school year shall be exempt from the    |
  |                                                                       |
 5|penalty assessed in this subsection, if the penalty would occur        |
  |                                                                       |
 6|solely as a result of the gross production revenue apportionment, as   |
  |                                                                       |
 7|determined by the State Board of Education.                            |
  |                                                                       |
 8|    7.  Beginning July 1, 2003, school districts that participate in   |
  |                                                                       |
 9|consolidation or annexation pursuant to the provisions of the          |
  |                                                                       |
10|Oklahoma School Voluntary Consolidation and Annexation Act shall be    |
  |                                                                       |
11|exempt from the penalty assessed in this subsection for the school     |
  |                                                                       |
12|year in which the consolidation or annexation occurs and for the       |
  |                                                                       |
13|next three (3) fiscal years.                                           |
  |                                                                       |
14|    8.  Any school district which receives proceeds from a sales tax   |
  |                                                                       |
15|levied by a municipality pursuant to Section 22-159 of Title 11 of     |
  |                                                                       |
16|the Oklahoma Statutes or proceeds from a sales tax levied by a         |
  |                                                                       |
17|county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes   |
  |                                                                       |
18|during the 2003-2004 school year or the 2004-2005 school year shall    |
  |                                                                       |
19|be exempt from the penalties assessed in this subsection, if the       |
  |                                                                       |
20|penalty would occur solely as a result of receiving funds from the     |
  |                                                                       |
21|sales tax levy.                                                        |
  |                                                                       |
22|    9.  For purposes of calculating the general fund balance           |
  |                                                                       |
23|penalty, the terms "carryover" and "general fund balance" shall not    |
  |                                                                       |
24|include federal revenue.                                               |
  |                                                                       |
arsid13003404 SB192 HFLR                                           Page 14
___________________________________________________________________________

 1|    H.  In order to provide startup funds for the implementation of    |
  |                                                                       |
 2|early childhood programs, State Aid may be advanced to school          |
  |                                                                       |
 3|districts that initially start early childhood instruction at a        |
  |                                                                       |
 4|school site.  School districts that desire such advanced funding       |
  |                                                                       |
 5|shall make application to the State Department of Education no later   |
  |                                                                       |
 6|than September 15 of each year and advanced funding shall be awarded   |
  |                                                                       |
 7|to the approved districts no later than October 30.  The advanced      |
  |                                                                       |
 8|funding shall not exceed the per pupil amount of State Aid as          |
  |                                                                       |
 9|calculated in subsection D of this section per anticipated Head        |
  |                                                                       |
10|Start eligible student.  The total amount of advanced funding shall    |
  |                                                                       |
11|be proportionately reduced from the monthly payments of the            |
  |                                                                       |
12|district's State Aid payments during the last six (6) months of the    |
  |                                                                       |
13|same fiscal year.                                                      |
  |                                                                       |
14|    I.  1.  Beginning July 1, 1996, the Oklahoma Tax Commission,       |
  |                                                                       |
15|notwithstanding any provision of law to the contrary, shall report     |
  |                                                                       |
16|monthly to the State Department of Education the monthly               |
  |                                                                       |
17|apportionment of the following information:                            |
  |                                                                       |
18|         a.   the assessed valuation of property,                      |
  |                                                                       |
19|         b.   motor vehicle collections,                               |
  |                                                                       |
20|         c.   R.E.A. tax collected, and                                |
  |                                                                       |
21|         d.   gross productions tax collected.                         |
  |                                                                       |
22|    2.  Beginning July 1, 1997, the State Auditor and Inspector's      |
  |                                                                       |
23|Office, notwithstanding any provision of law to the contrary, shall    |
  |                                                                       |
24|                                                                       |
  |                                                                       |
arsid13003404 SB192 HFLR                                           Page 15
___________________________________________________________________________

 1|report monthly to the State Department of Education the monthly        |
  |                                                                       |
 2|apportionment of the proceeds of the county levy.                      |
  |                                                                       |
 3|    3.  Beginning July 1, 1996, the Commissioners of the Land          |
  |                                                                       |
 4|Office, notwithstanding any provision of law to the contrary, shall    |
  |                                                                       |
 5|report monthly to the State Department of Education the monthly        |
  |                                                                       |
 6|apportionment of state apportionment.                                  |
  |                                                                       |
 7|    4.  Beginning July 1, 1997, the county treasurers' offices,        |
  |                                                                       |
 8|notwithstanding any provision of law to the contrary, shall report     |
  |                                                                       |
 9|monthly to the State Department of Education the ad valorem tax        |
  |                                                                       |
10|protest amounts for each county.                                       |
  |                                                                       |
11|    5.  The information reported by the Tax Commission, the State      |
  |                                                                       |
12|Auditor and Inspector's Office, the county treasurers' offices and     |
  |                                                                       |
13|the Commissioners of the Land Office, pursuant to this subsection      |
  |                                                                       |
14|shall be reported by school district on forms developed by the State   |
  |                                                                       |
15|Department of Education.                                               |
  |                                                                       |
16|                                                                       |
  |                                                                       |
17|COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated     |
  |04/04/2019 - DO PASS.                                                  |
18|                                                                       |
  |                                                                       |
19|                                                                       |
  |                                                                       |
20|                                                                       |
  |                                                                       |
21|                                                                       |
  |                                                                       |
22|                                                                       |
  |                                                                       |
23|                                                                       |
  |                                                                       |
24|                                                                       |
  |                                                                       |
arsid13003404 SB192 HFLR                                           Page 16
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