71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
Senate Bill 260
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Superintendent of Public
Instruction Stan Bunn for the Legislative Task Force of
Education Service Districts)
CHAPTER ................
AN ACT
Relating to school finance; creating new provisions; amending ORS
310.060, 327.008, 327.013, 328.542 and 330.003; repealing ORS
327.081, 334.350, 334.353, 334.360, 334.380, 334.390, 334.400,
334.410, 334.450 and 334.460; and declaring an emergency.
Whereas the Legislative Assembly recognizes that the State of
Oregon has made progress toward equalization of funding for
education service districts; and
Whereas the Legislative Assembly recognizes that immediate
equalization of funding for education service districts would
likely disrupt services provided by some education service
districts; and
Whereas it is intended that the Legislative Assembly evaluate
the services offered by education service districts and the
deficiencies that may exist in offered services; and
Whereas it is intended that within four years there will be
full equity of funding among education service districts; now,
therefore,
Be It Enacted by the People of the State of Oregon:
{ +
EDUCATION SERVICE DISTRICT FUNDING FORMULA + }
SECTION 1. { + Sections 2 to 7, 9 and 11 of this 2001 Act are
added to and made a part of ORS 327.006 to 327.081. + }
SECTION 2. { + As used in sections 2 to 7 of this 2001 Act:
(1) 'Base adjustment' means the base adjustment specified or
calculated under section 6 of this 2001 Act.
(2) 'Base amount' means the base amount specified or calculated
under section 3 of this 2001 Act.
(3) 'Education service district extended ADMw' means the sum of
the extended ADMw of the component school districts of the
education service district as computed under ORS 327.013.
(4) 'General services grant' means the general services grant
calculated under section 7 of this 2001 Act.
(5) 'Local revenues of an education service district' means the
total of the following:
Enrolled Senate Bill 260 (SB 260-B) Page 1
(a) The amount of revenue offset against local property taxes
as determined by the Department of Revenue under ORS 311.175
(3)(a)(A);
(b) The amount of property taxes actually received by the
district, including penalties and interest on taxes;
(c) The amount of revenue received by the district from
state-managed forestlands under ORS 530.115 (1)(b) and (c); and
(d) Any positive amount obtained by subtracting the operating
property taxes actually imposed by the district based on the rate
certified pursuant to ORS 310.060 from the amount that would have
been imposed by the district if the district had certified the
maximum rate of operating property taxes allowed by law.
(6) 'Revenue gap' means the revenue gap calculated under
section 5 of this 2001 Act.
(7) 'Target amount' means the target amount calculated under
section 4 of this 2001 Act. + }
SECTION 3. { + (1) For the 2001-2002 fiscal year, the base
amount for an education service district shall equal the higher
of:
(a) The amount that the education service district received for
the 2000-2001 fiscal year, as calculated under section 2, chapter
1066, Oregon Laws 1999, as adjusted by the Emergency Board and as
limited by section 7, chapter 914, Oregon Laws 1999, as an
Education Service District Grant from the State School Fund +
Education Service District Local Revenue; or
(b) The amount that is equal to {(the Education Service
District Grant from the State School Fund + local revenues of the
education service district for the 2000-2001 fiscal year)
: education service district extended ADMw from 2000-2001 fiscal
year} X education service district extended ADMw for the
2001-2002 fiscal year. The base amount calculated under this
paragraph shall be based on the amount that the education service
district received for the 2000-2001 fiscal year, as calculated
under section 2, chapter 1066, Oregon Laws 1999, as adjusted by
the Emergency Board and as limited by section 7, chapter 914,
Oregon Laws 1999.
(2) For the 2002-2003, 2003-2004 and 2004-2005 fiscal years,
the base amount for an education service district shall equal the
higher of:
(a) The amount that the education service district received for
the prior fiscal year, as calculated under section 7 of this 2001
Act; or
(b) The amount that is equal to {(grant amount from the State
School Fund for the prior fiscal year under section 7 of this
2001 Act + local revenues of the education service district for
the prior fiscal year) : education service district extended ADMw
for the prior fiscal year} X education service district extended
ADMw for the current fiscal year. + }
SECTION 4. { + (1) For the 2001-2002, 2002-2003, 2003-2004 and
2004-2005 fiscal years, to calculate the target amount for each
education service district:
(a) The Superintendent of Public Instruction shall calculate
the total amount appropriated or allocated to the State School
Fund for a fiscal year and available for distribution to school
districts, education service districts and programs + total
amount of local revenues of all school districts, computed as
provided in ORS 327.013, + total amount of local revenues of all
education service districts. The superintendent may not include
in the calculation under this paragraph amounts transferred from
the State School Fund to the Out-of-State Disabilities Placement
Enrolled Senate Bill 260 (SB 260-B) Page 2
Education Fund or amounts recovered by the Department of
Education from the State School Fund under ORS 343.243.
(b) The superintendent shall multiply the amount calculated
under paragraph (a) of this subsection by:
(A) For the 2001-2002 fiscal year, 95.34 percent.
(B) For the 2002-2003 fiscal year, 95.36 percent.
(C) For the 2003-2004 fiscal year, 95.25 percent.
(D) For the 2004-2005 fiscal year, 95.15 percent.
(c) Based on the amount calculated under paragraph (b) of this
subsection, the superintendent shall calculate a funding
percentage to distribute as nearly as practicable under ORS
327.006 to 327.133 the total amount calculated for each fiscal
year under paragraph (b) of this subsection as school district
general purpose grants, facility grants and transportation grants
to school districts.
(d) Based on the funding percentage calculated under paragraph
(c) of this subsection, the superintendent shall calculate the
general purpose grant, facility grant and transportation grant
amounts for each school district.
(2) The target amount for each education service district is
equal to the following percent of the total of the education
service district's component school districts' general purpose
grants, facility grants and transportation grants, as calculated
under subsection (1)(d) of this section:
(a) For the 2001-2002 fiscal year, 4.888 percent.
(b) For the 2002-2003 fiscal year, 4.866 percent.
(c) For the 2003-2004 fiscal year, 4.987 percent.
(d) For the 2004-2005 fiscal year, 5.097 percent.
(3) For the 2003-2004 and 2004-2005 fiscal years, an education
service district shall distribute to its component school
districts any amount of local revenues of the education service
district that is greater than the general services grant of the
education service district for that fiscal year. The amount that
each component school district receives under this subsection
shall be prorated based on the district extended ADMw of each
school district. + }
SECTION 5. { + For the 2001-2002, 2002-2003 + } { + ,
2003-2004 and 2004-2005 fiscal years, the revenue gap for each
education service district shall equal the absolute value of the
difference between the target amount and the base amount. + }
SECTION 6. { + (1) For each education service district that
has a base amount that is greater than the target amount and that
has an education service district extended ADMw of greater than
2,500, the base adjustment shall equal:
(a) For the 2001-2002 fiscal year, the lower of 20 percent of
the revenue gap or five percent of the base amount.
(b) For the 2002-2003 fiscal year, the lower of 25 percent of
the revenue gap or five percent of the base amount.
(c) For the 2003-2004 fiscal year, 33.333 percent of the
revenue gap.
(d) For the 2004-2005 fiscal year, 50 percent of the revenue
gap.
(2) For each education service district that has a base amount
that is greater than the target amount and that has an education
service district extended ADMw of less than or equal to 2,500,
the base adjustment shall equal:
(a) For the 2001-2002 fiscal year, the lower of four percent of
the base amount or an amount that when subtracted from the base
amount will equal the same amount per education service district
Enrolled Senate Bill 260 (SB 260-B) Page 3
extended ADMw that the education service district received in the
prior fiscal year.
(b) For the 2002-2003 fiscal year, the lower of four percent of
the base amount or an amount that when subtracted from the base
amount will equal the same amount per education service district
extended ADMw that the education service district received in the
prior fiscal year.
(c) For the 2003-2004 fiscal year, 33.333 percent of the
revenue gap.
(d) For the 2004-2005 fiscal year, 50 percent of the revenue
gap.
(3) For each education service district that has a base amount
that is less than the target amount or equal to the target
amount, the base adjustment shall equal a percentage that when
multiplied by the revenue gap of those education service
districts and then added to the base amounts distributes as
nearly as practicable the total sum available for distribution
from the State School Fund to education service districts. + }
SECTION 7. { + (1) For each fiscal year, the Superintendent of
Public Instruction shall calculate a general services grant for
each education service district that is equal to:
(a) For education service districts with a base amount that is
greater than the target amount, base amount - base adjustment.
(b) For education service districts with a base amount that is
less than the target amount or equal to the target amount, base
amount + base adjustment.
(2) Notwithstanding subsection (1) of this section, for each
education service district that has a base amount that is greater
than the target amount or equal to the target amount and that has
an education service district extended ADMw of less than 2,500,
the general services grant of the education service district
shall be equal to at least:
(a) For the 2001-2002 fiscal year, $700,000.
(b) For the 2002-2003 fiscal year, $750,000.
(c) For the 2003-2004 fiscal year, $800,000.
(d) For the 2004-2005 fiscal year, $900,000.
(3)(a) Each fiscal year, subject to subsection (5) of this
section, each education service district shall receive a State
School Fund grant = general services grant - local revenues of
the education service district.
(b) Notwithstanding paragraph (a) of this subsection and
subsection (5) of this section, the State School Fund grant of an
education service district may not be less than zero.
(4) If the boundaries of an education service district change
after July 1, 2001, the Superintendent of Public Instruction
shall determine the amounts under subsections (1) to (3) of this
section as if the newly formed education service district existed
in the prior fiscal year.
(5)(a) After completing the calculations under subsections (1)
to (4) of this section, the Superintendent of Public Instruction
shall apportion from the State School Fund to each education
service district an amount = (funding percentage X general
services grant) - local revenues of the education service
district.
(b) The funding percentage used in paragraph (a) of this
subsection shall be calculated by the superintendent to
distribute as nearly as practicable the total amount available
for distribution to education service districts from the State
School Fund for each fiscal year. + }
Enrolled Senate Bill 260 (SB 260-B) Page 4
SECTION 8. { + Sections 2 to 7 of this 2001 Act are repealed
on June 30, 2005. + }
SECTION 9. { + (1) As used in this section:
(a) 'Education service district extended ADMw' means the sum of
the extended ADMw of the component school districts of the
education service district as computed under ORS 327.013.
(b) 'Local revenues of an education service district' means the
total of the following:
(A) The amount of revenue offset against local property taxes
as determined by the Department of Revenue under ORS 311.175
(3)(a)(A);
(B) The amount of property taxes actually received by the
district including penalties and interest on taxes;
(C) The amount of revenue received by the district from
state-managed forestlands under ORS 530.115 (1)(b) and (c); and
(D) Any positive amount obtained by subtracting the operating
property taxes actually imposed by the district based on the rate
certified pursuant to ORS 310.060 from the amount that would have
been imposed by the district if the district had certified the
maximum rate of operating property taxes allowed by law.
(2) Each fiscal year, the Superintendent of Public Instruction
shall calculate a State School Fund grant for each education
service district as provided in this section.
(3)(a) Each fiscal year, the superintendent shall calculate the
total amount appropriated or allocated to the State School Fund
and available for distribution to school districts, education
service districts and programs + total amount of local revenues
of all school districts, computed as provided in ORS 327.013, +
total amount of local revenues of all education service
districts. The superintendent may not include in the calculation
under this paragraph amounts transferred from the State School
Fund to the Out-of-State Disabilities Placement Education Fund or
amounts recovered by the Department of Education from the State
School Fund under ORS 343.243.
(b) The superintendent shall multiply the amount calculated
under paragraph (a) of this subsection by 95 percent.
(c) Based on the amount calculated under paragraph (b) of this
subsection, the superintendent shall calculate a funding
percentage to distribute as nearly as practicable under ORS
327.006 to 327.133 the total amount calculated under paragraph
(b) of this subsection as school district general purpose grants,
facility grants and transportation grants to school districts.
(d) Based on the funding percentage calculated under paragraph
(c) of this subsection, the superintendent shall calculate the
general purpose grant, facility grant and transportation grant
amounts for each school district.
(4) The general services grant for an education service
district shall equal the higher of:
(a) Total amount calculated under subsection (3)(d) of this
section for the component school districts of the education
service district X 5.263 percent; or
(b) $1 million.
(5) Subject to subsection (6) of this section, the State School
Fund grant for an education service district = general services
grant - local revenues of the education service district.
(6)(a) After completing the calculations under subsections (2)
to (5) of this section, the Superintendent of Public Instruction
shall apportion from the State School Fund to each education
service district an amount = (funding percentage X general
Enrolled Senate Bill 260 (SB 260-B) Page 5
services grant) - local revenues of the education service
district.
(b) The funding percentage used in paragraph (a) of this
subsection shall be calculated by the superintendent to
distribute as nearly as practicable the total amount available
for distribution to education service districts from the State
School Fund for each fiscal year.
(7) Notwithstanding subsections (5) and (6) of this section,
the State School Fund grant of an education service district may
not be less than zero.
(8) An education service district shall distribute to its
component school districts any amount of local revenues of the
education service district that is greater than the general
services grant. The amount that each component school district
receives under this subsection shall be prorated based on the
district extended ADMw of each school district. + }
SECTION 10. { + Section 9 of this 2001 Act becomes operative
on July 1, 2005. + }
SECTION 11. { + (1) The Superintendent of Public Instruction
shall distribute funds payable to education service districts
from the State School Fund following the same percentages and
dates specified for school districts under ORS 327.095.
(2) The Department of Education may require reports from
education service districts of projected and estimated data
necessary for the calculation of the State School Fund grant
amount.
(3) The Department of Education may adjust distributions to an
education service district to reflect the difference between the
amount payable to the education service district and the amount
actually distributed to the education service district based on
audited data and data received from reports from education
service districts. + }
SECTION 12. ORS 327.008 is amended to read:
327.008. (1) There is established a State School Fund in the
General Fund. The fund shall consist of moneys appropriated by
the Legislative Assembly and moneys appropriated from the
Education Endowment Fund. The State School Fund is continuously
appropriated for the purposes of ORS 327.006 to 327.081, 327.095,
327.099, 327.101, 327.125, 327.137, 334.380, 336.575, 336.580,
336.635, 342.173, 343.243, 343.533, 343.961 and 461.543.
(2) There shall be apportioned from the State School Fund to
each school district a State School Fund grant, consisting of the
positive amount equal to a general purpose grant and a facility
grant and a transportation grant minus local revenue, computed as
provided in ORS 327.013.
{ + (3) There shall be apportioned from the State School Fund
to each education service district a State School Fund grant as
calculated under sections 2 to 7 of this 2001 Act. + }
{ - (3) - } { + (4) + } All figures used in the
determination of the distribution of the State School Fund shall
be estimates for the same year as the distribution occurs, unless
otherwise specified.
{ - (4) - } { + (5) + } Numbers of students in average
daily membership used in the distribution formula shall be the
numbers as of June of the year of distribution.
{ - (5) - } { + (6) + } A school district may not use the
portion of the State School Fund grant that is attributable to
the facility grant for capital construction costs.
{ - (6) - } { + (7) + } The total amount of the State
School Fund that is distributed as facility grants shall not
Enrolled Senate Bill 260 (SB 260-B) Page 6
exceed $17.5 million in any biennium. If the total amount to be
distributed as facility grants exceeds this limitation, the
Department of Education shall prorate the amount of funds
available for facility grants among those school districts that
qualified for a facility grant.
SECTION 13. ORS 327.008, as amended by section 12 of this 2001
Act, is amended to read:
327.008. (1) There is established a State School Fund in the
General Fund. The fund shall consist of moneys appropriated by
the Legislative Assembly and moneys appropriated from the
Education Endowment Fund. The State School Fund is continuously
appropriated for the purposes of ORS 327.006 to 327.081, 327.095,
327.099, 327.101, 327.125, 327.137, { - 334.380, - } 336.575,
336.580, 336.635, 342.173, 343.243, 343.533, 343.961 and 461.543.
(2) There shall be apportioned from the State School Fund to
each school district a State School Fund grant, consisting of the
positive amount equal to a general purpose grant and a facility
grant and a transportation grant minus local revenue, computed as
provided in ORS 327.013.
(3) There shall be apportioned from the State School Fund to
each education service district a State School Fund grant as
calculated under { - sections 2 to 7 - } { + section 9 + } of
this 2001 Act.
(4) All figures used in the determination of the distribution
of the State School Fund shall be estimates for the same year as
the distribution occurs, unless otherwise specified.
(5) Numbers of students in average daily membership used in the
distribution formula shall be the numbers as of June of the year
of distribution.
(6) A school district may not use the portion of the State
School Fund grant that is attributable to the facility grant for
capital construction costs.
(7) The total amount of the State School Fund that is
distributed as facility grants shall not exceed $17.5 million in
any biennium. If the total amount to be distributed as facility
grants exceeds this limitation, the Department of Education shall
prorate the amount of funds available for facility grants among
those school districts that qualified for a facility grant.
SECTION 14. { + The amendments to ORS 327.008 by section 13 of
this 2001 Act become operative on July 1, 2005. + }
SECTION 15. ORS 327.013 is amended to read:
327.013. The State School Fund distributions { + for school
districts + } shall be computed as follows:
(1) General Purpose Grant = Funding Percentage X Target Grant X
District extended ADMw.
(2) The funding percentage shall be calculated by the
Superintendent of Public Instruction to distribute as nearly as
practicable the total sum available for distribution of money.
(3) Target Grant = Statewide Target per ADMw Grant + Teacher
Experience Factor.
(4) Statewide Target per ADMw Grant = $4,500.
(5) Teacher Experience Factor = $25 X {District average teacher
experience - statewide average teacher experience}. ' Average
teacher experience' means the average, in years, of teaching
experience of certified teachers as reported to the Department of
Education.
(6) District extended ADMw = ADMw or ADMw of the prior year,
whichever is greater.
(7)(a) Weighted average daily membership or ADMw = average
daily membership + an additional amount computed as follows:
Enrolled Senate Bill 260 (SB 260-B) Page 7
(A) 1.0 for each student in average daily membership eligible
for special education as a child with disabilities under ORS
343.035, applicable to not to exceed 11 percent of the district's
ADM without review and approval of the Department of Education.
Children with disabilities eligible for special education in
adult local correctional facilities as defined in ORS 169.005 or
adult regional correctional facilities as defined in ORS 169.620
shall not be included in the calculation of the 11 percent.
(B) 0.5 for each student in average daily membership eligible
for and enrolled in an English as a Second Language program under
ORS 336.079.
(C) 0.2 for each student in average daily membership enrolled
in a union high school district or in an area of a unified school
district where the district is only responsible for educating
students in grades 9 through 12 in that area.
(D) -0.1 for each student in average daily membership enrolled
in an elementary district operating kindergarten through grade 6
or kindergarten through grade 8 or in an area of a unified school
district where the district is only responsible for educating
students in kindergarten through grade 8.
(E) 0.25 times the sum of the following:
(i) The number of children 5 to 17 years of age in poverty
families in the district, as determined by the Department of
Education from a report of the federal Department of Education,
as adjusted by the school district's proportion of students in
the county receiving free or reduced price lunches under the
United States Department of Agriculture's current Income
Eligibility Guidelines if the number is higher than the number
determined from census data and only if the school district had
an average daily membership of 2,500 or less for the 1995-1996
school year, and as further adjusted by the number of students in
average daily membership in June of the year of distribution
divided by number of students in average daily membership in the
district, or its predecessors, in June 1990;
(ii) The number of children in foster homes in the district as
determined by the report of the Department of Human Services to
the federal Department of Education, 'Annual Statistical Report
on Children in Foster Homes and Children in Families Receiving
AFDC Payments in Excess of the Poverty Income Level,' or its
successor, for October 31 of the year prior to the year of
distribution; and
(iii) The number of children in the district in
state-recognized facilities for neglected and delinquent
children, based on information from the Department of Human
Services for October 31 of the year prior to the year of
distribution.
(F)(i) An additional amount as determined by ORS 327.077 (1997
Edition) shall be added to the ADMw for each remote small school
in the district.
(ii) An additional amount as determined by section 23, chapter
1066, Oregon Laws 1999, for each small high school in the
district that is equal to the small high school additional
weighting amount.
(G) All numbers of children used for the computation in this
section must reflect any district consolidations that have
occurred since the numbers were compiled.
(b) The total additional weight that shall be assigned to any
student in average daily membership in a district, exclusive of
students described in paragraph (a)(E) and (F) of this subsection
shall not exceed 2.0.
Enrolled Senate Bill 260 (SB 260-B) Page 8
(8) Transportation Grant = 70 percent of Approved
Transportation Costs.
(9) Local Revenues are the total of the following:
(a) The amount of revenue offset against local property taxes
as determined by the Department of Revenue under ORS 311.175
(3)(a)(A);
(b) The amount of property taxes actually received by the
district including penalties and interest on taxes;
(c) The amount of revenue received by the district from the
Common School Fund under ORS 327.403 to 327.415;
(d) The amount of revenue received by the district from the
county school fund;
(e) The amount of revenue received by the district from the 25
percent of federal forest reserve revenues required to be
distributed to schools by ORS 294.060 (1);
(f) The amount of revenue received by the district from state
managed forestlands under ORS 530.115 (1)(b) and (c);
(g) The amount of revenue received under ORS 334.400 by a
school district in an education service district that provides
equalization under ORS 334.400;
(h) Moneys received in lieu of property taxes;
(i) Federal funds received without specific application by the
school district and which are not deemed under federal law to be
nonsupplantable; and
(j) Any positive amount obtained by subtracting the operating
property taxes actually imposed by the district, based on the
rate certified pursuant to ORS 310.060, from the amount that
would have been imposed by the district if the district had
certified the maximum rate of operating property taxes allowed by
law.
(10) Notwithstanding subsection (9) of this section, Local
Revenues do not include:
(a) The amount of revenue actually received by the district,
including penalties and interest on taxes, that is used for
payment of bonds issued to finance or refinance an unfunded
obligation for prior service costs under a contract of
integration pursuant to ORS 238.685 (2)(a); and
(b) If a school district imposes local option taxes pursuant to
ORS 280.040 to 280.145, an amount equal to the lesser of:
(A) The amount of revenue actually received by the district
from local option taxes imposed pursuant to ORS 280.040 to
280.145;
(B) Ten percent of the combined total for the school district
of the general purpose grant, the transportation grant and the
facility grant of the district; or
(C) $500 per district extended ADMw.
(11)(a) Facility Grant = 8 percent of total construction costs
of new school buildings.
(b) A school district shall receive a Facility Grant in the
distribution year that a new school building is first used.
(c) As used in this subsection:
(A) 'New school building' includes new school buildings, adding
structures onto existing school buildings and adding
premanufactured structures to a school district if those
buildings or structures are to be used for instructing students.
(B) 'Construction costs' does not include costs for land
acquisition.
SECTION 16. { + The amendments to ORS 327.013 by section 15 of
this 2001 Act affect State School Fund distributions commencing
with the 2001-2002 distribution. + }
Enrolled Senate Bill 260 (SB 260-B) Page 9
SECTION 17. ORS 327.013, as amended by section 15 of this 2001
Act, is amended to read:
327.013. The State School Fund distributions for school
districts shall be computed as follows:
(1) General Purpose Grant = Funding Percentage X Target Grant X
District extended ADMw.
(2) The funding percentage shall be calculated by the
Superintendent of Public Instruction to distribute as nearly as
practicable the total sum available for distribution of money.
(3) Target Grant = Statewide Target per ADMw Grant + Teacher
Experience Factor.
(4) Statewide Target per ADMw Grant = $4,500.
(5) Teacher Experience Factor = $25 X {District average teacher
experience - statewide average teacher experience}. ' Average
teacher experience' means the average, in years, of teaching
experience of certified teachers as reported to the Department of
Education.
(6) District extended ADMw = ADMw or ADMw of the prior year,
whichever is greater.
(7)(a) Weighted average daily membership or ADMw = average
daily membership + an additional amount computed as follows:
(A) 1.0 for each student in average daily membership eligible
for special education as a child with disabilities under ORS
343.035, applicable to not to exceed 11 percent of the district's
ADM without review and approval of the Department of Education.
Children with disabilities eligible for special education in
adult local correctional facilities as defined in ORS 169.005 or
adult regional correctional facilities as defined in ORS 169.620
shall not be included in the calculation of the 11 percent.
(B) 0.5 for each student in average daily membership eligible
for and enrolled in an English as a Second Language program under
ORS 336.079.
(C) 0.2 for each student in average daily membership enrolled
in a union high school district or in an area of a unified school
district where the district is only responsible for educating
students in grades 9 through 12 in that area.
(D) -0.1 for each student in average daily membership enrolled
in an elementary district operating kindergarten through grade 6
or kindergarten through grade 8 or in an area of a unified school
district where the district is only responsible for educating
students in kindergarten through grade 8.
(E) 0.25 times the sum of the following:
(i) The number of children 5 to 17 years of age in poverty
families in the district, as determined by the Department of
Education from a report of the federal Department of Education,
as adjusted by the school district's proportion of students in
the county receiving free or reduced price lunches under the
United States Department of Agriculture's current Income
Eligibility Guidelines if the number is higher than the number
determined from census data and only if the school district had
an average daily membership of 2,500 or less for the 1995-1996
school year, and as further adjusted by the number of students in
average daily membership in June of the year of distribution
divided by number of students in average daily membership in the
district, or its predecessors, in June 1990;
(ii) The number of children in foster homes in the district as
determined by the report of the Department of Human Services to
the federal Department of Education, 'Annual Statistical Report
on Children in Foster Homes and Children in Families Receiving
AFDC Payments in Excess of the Poverty Income Level,' or its
Enrolled Senate Bill 260 (SB 260-B) Page 10
successor, for October 31 of the year prior to the year of
distribution; and
(iii) The number of children in the district in
state-recognized facilities for neglected and delinquent
children, based on information from the Department of Human
Services for October 31 of the year prior to the year of
distribution.
(F)(i) An additional amount as determined by ORS 327.077 (1997
Edition) shall be added to the ADMw for each remote small school
in the district.
(ii) An additional amount as determined by section 23, chapter
1066, Oregon Laws 1999, for each small high school in the
district that is equal to the small high school additional
weighting amount.
(G) All numbers of children used for the computation in this
section must reflect any district consolidations that have
occurred since the numbers were compiled.
(b) The total additional weight that shall be assigned to any
student in average daily membership in a district, exclusive of
students described in paragraph (a)(E) and (F) of this subsection
shall not exceed 2.0.
(8) Transportation Grant = 70 percent of Approved
Transportation Costs.
(9) Local Revenues are the total of the following:
(a) The amount of revenue offset against local property taxes
as determined by the Department of Revenue under ORS 311.175
(3)(a)(A);
(b) The amount of property taxes actually received by the
district including penalties and interest on taxes;
(c) The amount of revenue received by the district from the
Common School Fund under ORS 327.403 to 327.415;
(d) The amount of revenue received by the district from the
county school fund;
(e) The amount of revenue received by the district from the 25
percent of federal forest reserve revenues required to be
distributed to schools by ORS 294.060 (1);
(f) The amount of revenue received by the district from state
managed forestlands under ORS 530.115 (1)(b) and (c);
{ - (g) The amount of revenue received under ORS 334.400 by a
school district in an education service district that provides
equalization under ORS 334.400; - }
{ - (h) - } { + (g) + } Moneys received in lieu of property
taxes;
{ - (i) - } { + (h) + } Federal funds received without
specific application by the school district and which are not
deemed under federal law to be nonsupplantable; { - and - }
{ - (j) - } { + (i) + } Any positive amount obtained by
subtracting the operating property taxes actually imposed by the
district, based on the rate certified pursuant to ORS 310.060,
from the amount that would have been imposed by the district if
the district had certified the maximum rate of operating property
taxes allowed by law { - . - } { + ; and
(j) Any amount distributed to the district in the prior fiscal
year under section 4 (3) of this 2001 Act. + }
(10) Notwithstanding subsection (9) of this section, Local
Revenues do not include:
(a) The amount of revenue actually received by the district,
including penalties and interest on taxes, that is used for
payment of bonds issued to finance or refinance an unfunded
Enrolled Senate Bill 260 (SB 260-B) Page 11
obligation for prior service costs under a contract of
integration pursuant to ORS 238.685 (2)(a); and
(b) If a school district imposes local option taxes pursuant to
ORS 280.040 to 280.145, an amount equal to the lesser of:
(A) The amount of revenue actually received by the district
from local option taxes imposed pursuant to ORS 280.040 to
280.145;
(B) Ten percent of the combined total for the school district
of the general purpose grant, the transportation grant and the
facility grant of the district; or
(C) $500 per district extended ADMw.
(11)(a) Facility Grant = 8 percent of total construction costs
of new school buildings.
(b) A school district shall receive a Facility Grant in the
distribution year that a new school building is first used.
(c) As used in this subsection:
(A) 'New school building' includes new school buildings, adding
structures onto existing school buildings and adding
premanufactured structures to a school district if those
buildings or structures are to be used for instructing students.
(B) 'Construction costs' does not include costs for land
acquisition.
SECTION 18. { + The amendments to ORS 327.013 by section 17 of
this 2001 Act affect State School Fund distributions commencing
with the 2003-2004 distribution. + }
SECTION 19. { + The amendments to ORS 327.013 by section 17 of
this 2001 Act become operative on July 1, 2003. + }
SECTION 20. ORS 327.013, as amended by section 30, chapter
1066, Oregon Laws 1999, is amended to read:
327.013. The State School Fund distributions { + for school
districts + } shall be computed as follows:
(1) General Purpose Grant = Funding Percentage X Target Grant X
District extended ADMw.
(2) The funding percentage shall be calculated by the
Superintendent of Public Instruction to distribute as nearly as
practicable the total sum available for distribution of money.
(3) Target Grant = Statewide Target per ADMw Grant + Teacher
Experience Factor.
(4) Statewide Target per ADMw Grant = $4,500.
(5) Teacher Experience Factor = $25 X {District average teacher
experience - statewide average teacher experience}. ' Average
teacher experience' means the average, in years, of teaching
experience of certified teachers as reported to the Department of
Education.
(6) District extended ADMw = ADMw or ADMw of the prior year,
whichever is greater.
(7)(a) Weighted average daily membership or ADMw = average
daily membership + an additional amount computed as follows:
(A) 1.0 for each student in average daily membership eligible
for special education as a child with disabilities under ORS
343.035, applicable to not to exceed 11 percent of the district's
ADM without review and approval of the Department of Education.
Children with disabilities eligible for special education in
adult local correctional facilities as defined in ORS 169.005 or
adult regional correctional facilities as defined in ORS 169.620
shall not be included in the calculation of the 11 percent.
(B) 0.5 for each student in average daily membership eligible
for and enrolled in an English as a Second Language program under
ORS 336.079.
Enrolled Senate Bill 260 (SB 260-B) Page 12
(C) 0.2 for each student in average daily membership enrolled
in a union high school district or in an area of a unified school
district where the district is only responsible for educating
students in grades 9 through 12 in that area.
(D) -0.1 for each student in average daily membership enrolled
in an elementary district operating kindergarten through grade 6
or kindergarten through grade 8 or in an area of a unified school
district where the district is only responsible for educating
students in kindergarten through grade 8.
(E) 0.25 times the sum of the following:
(i) The number of children 5 to 17 years of age in poverty
families in the district, as determined by the Department of
Education from a report of the federal Department of Education,
as adjusted by the school district's proportion of students in
the county receiving free or reduced price lunches under the
United States Department of Agriculture's current Income
Eligibility Guidelines if the number is higher than the number
determined from census data and only if the school district had
an average daily membership of 2,500 or less for the 1995-1996
school year, and as further adjusted by the number of students in
average daily membership in June of the year of distribution
divided by number of students in average daily membership in the
district, or its predecessors, in June 1990;
(ii) The number of children in foster homes in the district as
determined by the report of the Department of Human Services to
the federal Department of Education, 'Annual Statistical Report
on Children in Foster Homes and Children in Families Receiving
AFDC Payments in Excess of the Poverty Income Level,' or its
successor, for October 31 of the year prior to the year of
distribution; and
(iii) The number of children in the district in
state-recognized facilities for neglected and delinquent
children, based on information from the Department of Human
Services for October 31 of the year prior to the year of
distribution.
(F) An additional amount as determined by ORS 327.077 shall be
added to the ADMw for each remote small elementary school and for
each small high school in the district.
(G) All numbers of children used for the computation in this
section must reflect any district consolidations that have
occurred since the numbers were compiled.
(b) The total additional weight that shall be assigned to any
student in average daily membership in a district, exclusive of
students described in paragraph (a)(E) and (F) of this subsection
shall not exceed 2.0.
(8) Transportation Grant = 70 percent of Approved
Transportation Costs.
(9) Local Revenues are the total of the following:
(a) The amount of revenue offset against local property taxes
as determined by the Department of Revenue under ORS 311.175
(3)(a)(A);
(b) The amount of property taxes actually received by the
district including penalties and interest on taxes;
(c) The amount of revenue received by the district from the
Common School Fund under ORS 327.403 to 327.415;
(d) The amount of revenue received by the district from the
county school fund;
(e) The amount of revenue received by the district from the 25
percent of federal forest reserve revenues required to be
distributed to schools by ORS 294.060 (1);
Enrolled Senate Bill 260 (SB 260-B) Page 13
(f) The amount of revenue received by the district from state
managed forestlands under ORS 530.115 (1)(b) and (c);
{ - (g) The amount of revenue received under ORS 334.400 by a
school district in an education service district that provides
equalization under ORS 334.400; - }
{ - (h) - } { + (g) + } Moneys received in lieu of property
taxes;
{ - (i) - } { + (h) + } Federal funds received without
specific application by the school district and which are not
deemed under federal law to be nonsupplantable; { - and - }
{ - (j) - } { + (i) + } Any positive amount obtained by
subtracting the operating property taxes actually imposed by the
district, based on the rate certified pursuant to ORS 310.060,
from the amount that would have been imposed by the district if
the district had certified the maximum rate of operating property
taxes allowed by law { + ; and
(j) Any amount distributed to the district in the prior fiscal
year under section 4 (3) or 9 (8) of this 2001 Act + }.
(10) Notwithstanding subsection (9) of this section, Local
Revenues do not include:
(a) The amount of revenue actually received by the district,
including penalties and interest on taxes, that is used for
payment of bonds issued to finance or refinance an unfunded
obligation for prior service costs under a contract of
integration pursuant to ORS 238.685 (2)(a); and
(b) If a school district imposes local option taxes pursuant to
ORS 280.040 to 280.145, an amount equal to the lesser of:
(A) The amount of revenue actually received by the district
from local option taxes imposed pursuant to ORS 280.040 to
280.145;
(B) Ten percent of the combined total for the school district
of the general purpose grant, the transportation grant and the
facility grant of the district; or
(C) $500 per district extended ADMw.
(11)(a) Facility Grant = 8 percent of total construction costs
of new school buildings.
(b) A school district shall receive a Facility Grant in the
distribution year that a new school building is first used.
(c) As used in this subsection:
(A) 'New school building' includes new school buildings, adding
structures onto existing school buildings and adding
premanufactured structures to a school district if those
buildings or structures are to be used for instructing students.
(B) 'Construction costs' does not include costs for land
acquisition.
SECTION 21. { + The amendments to ORS 327.013 by section 20 of
this 2001 Act become operative July 1, 2005. + }
SECTION 22. { + The amendments to ORS 327.013 by section 20 of
this 2001 Act affect State School Fund distributions commencing
with the 2005-2006 distribution. + }
SECTION 23. ORS 327.013, as amended by sections 15 and 17 of
this 2001 Act, is amended to read:
327.013. The State School Fund distributions for school
districts shall be computed as follows:
(1) General Purpose Grant = Funding Percentage X Target Grant X
District extended ADMw.
(2) The funding percentage shall be calculated by the
Superintendent of Public Instruction to distribute as nearly as
practicable the total sum available for distribution of money.
Enrolled Senate Bill 260 (SB 260-B) Page 14
(3) Target Grant = Statewide Target per ADMw Grant + Teacher
Experience Factor.
(4) Statewide Target per ADMw Grant = $4,500.
(5) Teacher Experience Factor = $25 X {District average teacher
experience - statewide average teacher experience}. ' Average
teacher experience' means the average, in years, of teaching
experience of certified teachers as reported to the Department of
Education.
(6) District extended ADMw = ADMw or ADMw of the prior year,
whichever is greater.
(7)(a) Weighted average daily membership or ADMw = average
daily membership + an additional amount computed as follows:
(A) 1.0 for each student in average daily membership eligible
for special education as a child with disabilities under ORS
343.035, applicable to not to exceed 11 percent of the district's
ADM without review and approval of the Department of Education.
Children with disabilities eligible for special education in
adult local correctional facilities as defined in ORS 169.005 or
adult regional correctional facilities as defined in ORS 169.620
shall not be included in the calculation of the 11 percent.
(B) 0.5 for each student in average daily membership eligible
for and enrolled in an English as a Second Language program under
ORS 336.079.
(C) 0.2 for each student in average daily membership enrolled
in a union high school district or in an area of a unified school
district where the district is only responsible for educating
students in grades 9 through 12 in that area.
(D) -0.1 for each student in average daily membership enrolled
in an elementary district operating kindergarten through grade 6
or kindergarten through grade 8 or in an area of a unified school
district where the district is only responsible for educating
students in kindergarten through grade 8.
(E) 0.25 times the sum of the following:
(i) The number of children 5 to 17 years of age in poverty
families in the district, as determined by the Department of
Education from a report of the federal Department of Education,
as adjusted by the school district's proportion of students in
the county receiving free or reduced price lunches under the
United States Department of Agriculture's current Income
Eligibility Guidelines if the number is higher than the number
determined from census data and only if the school district had
an average daily membership of 2,500 or less for the 1995-1996
school year, and as further adjusted by the number of students in
average daily membership in June of the year of distribution
divided by number of students in average daily membership in the
district, or its predecessors, in June 1990;
(ii) The number of children in foster homes in the district as
determined by the report of the Department of Human Services to
the federal Department of Education, 'Annual Statistical Report
on Children in Foster Homes and Children in Families Receiving
AFDC Payments in Excess of the Poverty Income Level,' or its
successor, for October 31 of the year prior to the year of
distribution; and
(iii) The number of children in the district in
state-recognized facilities for neglected and delinquent
children, based on information from the Department of Human
Services for October 31 of the year prior to the year of
distribution.
(F) { - (i) - } An additional amount as determined by ORS
327.077
Enrolled Senate Bill 260 (SB 260-B) Page 15
{ - (1997 Edition) - } shall be added to the ADMw for each
remote small
{ - school in the district. - }
{ - (ii) An additional amount as determined by section 23,
chapter 1066, Oregon Laws 1999, - } { + elementary school
and + } for each small high school in the district { - that is
equal to the small high school additional weighting amount - } .
(G) All numbers of children used for the computation in this
section must reflect any district consolidations that have
occurred since the numbers were compiled.
(b) The total additional weight that shall be assigned to any
student in average daily membership in a district, exclusive of
students described in paragraph (a)(E) and (F) of this subsection
shall not exceed 2.0.
(8) Transportation Grant = 70 percent of Approved
Transportation Costs.
(9) Local Revenues are the total of the following:
(a) The amount of revenue offset against local property taxes
as determined by the Department of Revenue under ORS 311.175
(3)(a)(A);
(b) The amount of property taxes actually received by the
district including penalties and interest on taxes;
(c) The amount of revenue received by the district from the
Common School Fund under ORS 327.403 to 327.415;
(d) The amount of revenue received by the district from the
county school fund;
(e) The amount of revenue received by the district from the 25
percent of federal forest reserve revenues required to be
distributed to schools by ORS 294.060 (1);
(f) The amount of revenue received by the district from state
managed forestlands under ORS 530.115 (1)(b) and (c);
(g) Moneys received in lieu of property taxes;
(h) Federal funds received without specific application by the
school district and which are not deemed under federal law to be
nonsupplantable;
(i) Any positive amount obtained by subtracting the operating
property taxes actually imposed by the district, based on the
rate certified pursuant to ORS 310.060, from the amount that
would have been imposed by the district if the district had
certified the maximum rate of operating property taxes allowed by
law; and
(j) Any amount distributed to the district in the prior fiscal
year under section 4 (3) { + or 9 (8) + } of this 2001 Act.
(10) Notwithstanding subsection (9) of this section, Local
Revenues do not include:
(a) The amount of revenue actually received by the district,
including penalties and interest on taxes, that is used for
payment of bonds issued to finance or refinance an unfunded
obligation for prior service costs under a contract of
integration pursuant to ORS 238.685 (2)(a); and
(b) If a school district imposes local option taxes pursuant to
ORS 280.040 to 280.145, an amount equal to the lesser of:
(A) The amount of revenue actually received by the district
from local option taxes imposed pursuant to ORS 280.040 to
280.145;
(B) Ten percent of the combined total for the school district
of the general purpose grant, the transportation grant and the
facility grant of the district; or
(C) $500 per district extended ADMw.
Enrolled Senate Bill 260 (SB 260-B) Page 16
(11)(a) Facility Grant = 8 percent of total construction costs
of new school buildings.
(b) A school district shall receive a Facility Grant in the
distribution year that a new school building is first used.
(c) As used in this subsection:
(A) 'New school building' includes new school buildings, adding
structures onto existing school buildings and adding
premanufactured structures to a school district if those
buildings or structures are to be used for instructing students.
(B) 'Construction costs' does not include costs for land
acquisition.
SECTION 24. { + The amendments to ORS 327.013 by section 23 of
this 2001 Act affect State School Fund distributions commencing
with the 2005-2006 distribution. + }
SECTION 25. { + The amendments to ORS 327.013 by section 23 of
this 2001 Act become operative on July 1, 2005. + }
{ +
RESOLUTION SERVICES + }
SECTION 26. { + Section 27 of this 2001 Act is added to and
made a part of ORS chapter 334. + }
SECTION 27. { + An education service district board shall
expend at least 90 percent of all amounts received from the State
School Fund and at least 90 percent of all amounts considered to
be local revenues of an education service district, as defined in
section 2 of this 2001 Act, on services or programs that have
been approved by the component school districts of the education
service district through the resolution process described in ORS
334.175. + }
SECTION 28. { + Section 27 of this 2001 Act first applies to
amounts received by an education service district on or after
July 1, 2002. + }
SECTION 29. Section 27 of this 2001 Act is amended to read:
{ + Sec. 27. + }An education service district board shall
expend at least 90 percent of all amounts received from the State
School Fund and at least 90 percent of all amounts considered to
be local revenues of an education service district, as defined in
section
{ - 2 - } { + 9 + } of this 2001 Act, on services or programs
that have been approved by the component school districts of the
education service district through the resolution process
described in ORS 334.175.
SECTION 30. { + The amendments to section 27 of this 2001 Act
by section 29 of this 2001 Act become operative July 1, 2005. + }
{ +
INTERIM STUDY + }
SECTION 31. { + (1) During the 2001-2003 biennium, the
Department of Education shall conduct a study to:
(a) Create a comparable definition of 'services' offered by
education service districts and school districts;
(b) Create a catalog of services offered by education service
districts and school districts;
(c) Provide a correlation of service costs to a uniform chart
of accounts; and
(d) Identify where in this state there are deficiencies in the
services offered by education service districts and school
districts.
Enrolled Senate Bill 260 (SB 260-B) Page 17
(2) The department shall make a progress report for each
meeting of the interim legislative committees on revenue. Prior
to October 1, 2002, the department shall make a final report on
the issues identified in subsection (1) of this section to the
interim legislative committees on revenue. + }
{ +
REPEAL OF TAX EQUALIZATION REQUIREMENT + }
{ +
FOR CERTAIN COUNTIES + }
SECTION 32. ORS 310.060 is amended to read:
310.060. (1) Not later than July 15 of each year, every city,
school district or other public corporation authorized to levy or
impose a tax on property shall file a written notice certifying
the ad valorem property tax rate or the estimated amount of ad
valorem property taxes to be imposed by the taxing district and
any other taxes on property imposed by the taxing district on
property subject to ad valorem property taxation that are
required or authorized to be placed on the assessment and tax
roll for the current fiscal year. The notice shall be accompanied
by a copy of a lawfully adopted ordinance or resolution that
categorizes the tax, fee, charge, assessment or toll as subject
to or not subject to the limits of section 11b, Article XI of the
Oregon Constitution, identified by the categories set forth in
ORS 310.150.
(2) For any ad valorem property taxes levied by the taxing
district, the notice shall state as separate items:
(a) The taxing district's rate of ad valorem property taxation
that is within the permanent rate limitation imposed by section
11 (3), Article XI of the Oregon Constitution, or within the
statutory rate limit determined in ORS 310.236 (4)(b) or 310.237,
if applicable;
(b) The total rate or amount of the taxing district's local
option taxes imposed pursuant to ORS 280.040 to 280.145 that have
a term of five years or less and that are not for capital
projects;
(c) The total amount of the taxing district's local option
taxes that are for capital projects;
(d) The total amount levied for the payment of bonded
indebtedness or interest thereon that is not subject to
limitation under section 11 (11) or section 11b, Article XI of
the Oregon Constitution; and
(e) The total amount levied that is subject to section 11b,
Article XI of the Oregon Constitution, but that is not subject to
the permanent ad valorem property tax rate limit described in
section 11 (3), Article XI of the Oregon Constitution, because
the amount levied is to be used to repay:
(A) Principal and interest for any bond issued before December
5, 1996, and secured by a pledge or explicit commitment of ad
valorem property taxes or a covenant to levy or collect ad
valorem property taxes;
(B) Principal and interest for any other formal, written
borrowing of moneys executed before December 5, 1996, for which
ad valorem property tax revenues have been pledged or explicitly
committed, or that are secured by a covenant to levy or collect
ad valorem property taxes;
(C) Principal and interest for any bond issued to refund an
obligation described in subparagraph (A) or (B) of this
paragraph; or
Enrolled Senate Bill 260 (SB 260-B) Page 18
(D) Local government pension and disability plan obligations
that commit ad valorem property taxes.
(3)(a) The notice shall also list each rate or amount subject
to the limits of section 11b, Article XI of the Oregon
Constitution, identified by the categories set forth in ORS
310.150.
(b) If an item described in subsection (2) of this section is
allocable to more than one category described in ORS 310.150, the
notice shall list separately the portion of each item allocable
to each category.
(4) For any other taxes on property imposed by the taxing
district, the notice shall state:
(a) The total amount of money to be raised by each other tax,
in the aggregate or on a property by property basis, as
appropriate.
(b) Each amount that is subject to the limits of section 11b,
Article XI of the Oregon Constitution, identified by the
categories set forth in ORS 310.150.
(5) For any district authorized by law to place any other fees,
charges, assessments or tolls on the assessment and tax roll, the
notice shall state the total amount of money to be raised on a
property by property basis.
(6) In addition to the notice required under subsection (1) of
this section, any taxing district that is subject to the Local
Budget Law shall also provide the documents required by ORS
294.555 (2).
(7) Not later than July 15 of each year, the taxing district
shall give the notice and documents described in this section to
the assessor of the county in which the principal office of the
taxing district is located and, if the taxing district is located
in more than one county, to the assessor of each county in which
any part of the taxing district is located. Not later than
September 30 of each year, the taxing district shall provide a
complete copy of the budget document to the clerk of the county
in which the principal office of the taxing district is located
and, if the taxing district is located in more than one county,
to the clerk of each county in which any part of the taxing
district is located.
(8) The Department of Revenue shall prescribe the form of
notice required by this section. All amounts shall be stated in
dollars and cents or ad valorem property tax rates in dollars and
cents per thousand dollars of assessed value, as required by law.
If the notice is given to the assessor and the clerk of more than
one county, a copy of each other such notice given shall
accompany every notice given. { - Upon the giving of the
notice, every school district located in a county to which ORS
334.350 to 334.400 apply immediately shall supply a copy thereof
to the school superintendent of the county wherein the district
is located. Immediately upon receipt thereof every such notice
and copy shall be filed in the office of the receiving
officer. - }
(9) For good and sufficient reason, the county assessor may
extend the time for the giving of the notice or correcting an
erroneous certification for the current year up to but not later
than October 1 as the county assessor considers reasonable.
SECTION 33. { + The amendments to ORS 310.060 by section 32 of
this 2001 Act become operative on July 1, 2003. + }
SECTION 34. ORS 328.542 is amended to read:
328.542. Subject to the Local Budget Law (ORS 294.305 to
294.565) { - , to ORS 334.350 to 334.400 - } and to sections 11
Enrolled Senate Bill 260 (SB 260-B) Page 19
and 11b, Article XI, Oregon Constitution, each school district
board shall prepare annually the budget of the school district
and shall certify ad valorem property taxes to the assessor as
provided by law.
SECTION 35. { + The amendments to ORS 328.542 by section 34 of
this 2001 Act become operative on July 1, 2003. + }
SECTION 36. ORS 330.003 is amended to read:
330.003. For purposes of this chapter:
(1)(a) 'Merger' includes any alteration, annexation, merger,
consolidation, lengthening the course of study or other change
under ORS 330.090 to 330.107, { + 334.710 to 334.770 and + }
335.490 to 335.505 { - , - } { + and + } ORS chapter 333
{ - , and in the case of education service districts to which
ORS 334.350 to 334.400 apply, ORS 334.710 to 334.770 - } .
(b) 'Merger' includes only those proceedings in which the
entire territory of an involved school district is merged. The
permanent rate limit for operating taxes for a school district
after merger shall be the rate that would produce the same
operating tax revenue as the school districts prior to merger
would have cumulatively produced in the year of merger if the
merger, not taking into account any applicable statutory rate
limit, had not occurred.
(2) 'School district' means a taxing district providing public
elementary or secondary education, or any combination thereof,
within this state, and specifically includes a component school
district of an education service district that levies taxes for
its component school districts and the education service district
itself. 'School district' does not include any other education
service district.
SECTION 37. { + The amendments to ORS 330.003 by section 36 of
this 2001 Act become operative on July 1, 2003. + }
{ +
REPEALS + }
SECTION 38. { + ORS 327.081, 334.350, 334.353, 334.360,
334.380, 334.390, 334.400, 334.410, 334.450 and 334.460 are
repealed on July 1, 2003. + }
{ +
CAPTIONS + }
SECTION 39. { + The unit captions used in this 2001 Act are
provided only for the convenience of the reader and do not become
part of the statutory law of this state or express any
legislative intent in the enactment of this 2001 Act. + }
{ +
EMERGENCY CLAUSE + }
SECTION 40. { + This 2001 Act being necessary for the
immediate preservation of the public peace, health and safety, an
emergency is declared to exist, and this 2001 Act takes effect
July 1, 2001. + }
----------
Enrolled Senate Bill 260 (SB 260-B) Page 20
Passed by Senate May 29, 2001
Repassed by Senate June 19, 2001
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House June 15, 2001
...........................................................
Speaker of House
Enrolled Senate Bill 260 (SB 260-B) Page 21
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled Senate Bill 260 (SB 260-B) Page 22