1998 Minnesota Statutes

     125A.77 Special education levy equalization revenue. 

    Subdivision 1.    Levy equalization revenue.  For fiscal 
 year 1999, special education levy equalization revenue for a 
 school district, excluding an intermediate school district, 
 equals the sum of the following amounts: 

    (1) the levy percentage factor for that year times the 
 district's special education revenue under section 125A.76; plus 

    (2) the levy percentage factor for that year times the 
 district's special education excess cost revenue under section 
 124.323; plus 

    (3) the levy percentage factor for that year times the 
 district's school-to-work program for children with a disability 
 revenue under section 124D.454. 

    Subd. 2.    Revenue allocation from state academies.  (a)
 For purposes of this section, the Minnesota state academy for 
 the deaf or the Minnesota state academy for the blind each year 
 must allocate an amount equal to the levy percentage factor for 
 that year times their special education revenue under section 
 125A.76 for the year to each school district that assigns a 
 child with an individual education plan requiring an 
 instructional aide to attend either academy.  The districts that 
 assign a child who requires an instructional aide may make a 
 levy in the amount of the costs allocated to them by either 
 academy. 

    (b) When the Minnesota state academy for the deaf or the 
 Minnesota state academy for the blind allocates revenue among 
 school districts that assign a child who requires an 
 instructional aide, for purposes of the districts making a levy 
 under this subdivision, the academy must provide information to 
 the department on the amount of revenue it allocated to the 
 school districts that assign a child who requires an 
 instructional aide. 

    Subd. 3.    Special education levy.  To receive special 
 education levy revenue, a district may levy an amount equal to 
 the district's special education levy equalization revenue as 
 defined in subdivision 1 multiplied by the lesser of one, or the 
 ratio of: 

    (1) 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 

    (2) $3,540. 

    Subd. 4.    Special education levy equalization aid.  A 
 district's special education levy equalization aid is the 
 difference between its special education levy equalization 
 revenue and its special education levy.  If a district does not 
 levy the entire amount permitted, special education levy 
 equalization aid must be reduced in proportion to the actual 
 amount levied. 

    Subd. 5.    Proration.  In the event that the special 
 education levy equalization aid for any year is prorated, a 
 district having its aid prorated may levy an additional amount 
 equal to the amount not paid by the state due to proration. 

    HIST: 1991 c 265 art 3 s 9; 1993 c 224 art 3 s 17,18; 1993 c 
 374 s 6; 1Sp1995 c 3 art 15 s 12,13; art 16 s 13; 1997 c 7 art 1 
 s 57,58; 1Sp1997 c 4 art 2 s 23; art 11 s 2; 1998 c 397 art 2 s 
 102,103,164; art 11 s 3