126C.22 School district cooperation revenue.
Subdivision 1. Fiscal year 1999 and fiscal year 2000 district cooperation revenue. A district's cooperation revenue for fiscal year 1999 and fiscal year 2000 is equal to the greater of $67 times the resident pupil units or $25,000.
Subd. 2. District cooperation levy. To receive district cooperation revenue, a district may levy an amount equal to the district's cooperation revenue multiplied by the lesser of one, or the ratio of the quotient derived by dividing the adjusted net tax capacity of the district for the year preceding the year the levy is certified by the resident pupil units in the district for the school year to which the levy is attributable to $3,500.
Subd. 3. Fiscal year 1999 and fiscal year 2000 district cooperation aid. A district's cooperation aid for fiscal year 1999 and fiscal year 2000 is the difference between its district cooperation revenue and its district cooperation levy. If a district does not levy the entire amount permitted, aid must be reduced in proportion to the actual amount levied.
Subd. 4. Revenue uses. (a) A district must place its district cooperation revenue in a reserved account and may only use the revenue to purchase goods and services from entities formed for cooperative purposes or to otherwise provide educational services in a cooperative manner.
(b) A district that was a member of an intermediate school district organized pursuant to chapter 136D on July 1, 1996, must place its district cooperation revenue in a reserved account and must allocate a portion of the reserved revenue for instructional services from entities formed for cooperative services for special education programs and secondary vocational programs. The allocated amount is equal to the levy made according to section 124.2727, subdivision 6, for taxes payable in 1994 divided by the resident pupil units in the intermediate school district for fiscal year 1995 times the number of resident pupil units in the school district in 1995. The district must use 5/11 of the revenue for special education and 6/11 of the revenue for secondary vocational education. The district must demonstrate that the revenue is being used to provide the full range of special education and secondary vocational programs and services available to each child served by the intermediate. The secondary vocational programs and service must meet the requirements established in an articulation agreement developed between the state board of education and the board of trustees of the Minnesota state colleges and universities.
(c) A district that was not a member of an intermediate district organized under chapter 136D on July 1, 1994, must spend at least $9 per pupil unit of its district cooperation revenue on secondary vocational programs.
Subd. 5. Proration. (a) If the total appropriation available for district cooperation aid for any fiscal year, plus any amount transferred under section 127A.41, subdivision 8, is insufficient to pay all districts the full amount of aid earned, the department must reduce each district's district cooperation revenue according to the calculations in paragraphs (b) to (d).
(b) If there is insufficient district cooperation aid available, the department must recompute the district cooperation revenue by proportionally reducing the formula allowance and the revenue minimum to the levels that result in an aid entitlement, adjusted by the percentage in section 127A.45, subdivision 13, equal to the amount available. The levy amounts must not be recomputed.
(c) A district's proration aid reduction is equal to the lesser of zero, or the difference of the existing aid calculation minus the aid amount computed for the district under paragraph (b).
(d) If a district's proration aid reduction is less than its revenue reduction, its district cooperation levy authority for the following year must be reduced by the amount of the difference between its revenue reduction and its aid reduction.
HIST: 1991 c 265 art 6 s 39; 1992 c 499 art 6 s 18,19,39, subd 3; 1993 c 224 art 6 s 16; 1993 c 374 s 14; 1994 c 647 art 6 s 24-26,42; 1995 c 212 art 4 s 64; 1Sp1995 c 3 art 16 s 13; 1Sp1997 c 4 art 4 s 11; 1998 c 397 art 7 s 42,164; art 11 s 3; art 12 s 1,2,7; 1998 c 398 art 1 s 19,20,51
Official Publication of the State of Minnesota
Revisor of Statutes