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The "Schools of the Future Fund" is hereby created in the state
treasury. Moneys deposited in this fund shall be considered state funds
pursuant to article IV, section 15 of the Missouri Constitution. All
interest received on the schools of the future fund shall be credited to
the schools of the future fund. Appropriation of the moneys deposited
into the schools of the future fund shall be used solely for the purpose
of fully funding state aid to public schools pursuant to section 163.031.
(L. 2002 S.B. 1248 § 1)

Effective 6-19-02

*This section was repealed by S.B. 287, 2005, effective 7-1-06.

As used in this chapter unless the context requires otherwise:

(1) "Adjusted operating levy", the sum of tax rates for the current year
for teachers' and incidental funds for a school district as reported to
the proper officer of each county pursuant to section 164.011, RSMo;

(2) "Average daily attendance", the quotient or the sum of the quotients
obtained by dividing the total number of hours attended in a term by
resident pupils between the ages of five and twenty-one by the actual
number of hours school was in session in that term. To the average daily
attendance of the following school term shall be added the full-time
equivalent average daily attendance of summer school students. "Full-time
equivalent average daily attendance of summer school students" shall be
computed by dividing the total number of hours attended by all summer
school pupils by the number of hours required in section 160.011, RSMo,
in the school term. For purposes of determining average daily attendance
under this subdivision, the term "resident pupil" shall include all
children between the ages of five and twenty-one who are residents of the
school district and who are attending kindergarten through grade twelve
in such district. If a child is attending school in a district other than
the district of residence and the child's parent is teaching in the
school district or is a regular employee of the school district which the
child is attending, then such child shall be considered a resident pupil
of the school district which the child is attending for such period of
time when the district of residence is not otherwise liable for tuition.
Average daily attendance for students below the age of five years for
which a school district may receive state aid based on such attendance
shall be computed as regular school term attendance unless otherwise
provided by law;

(3) "Current operating expenditures":

(a) For the fiscal year 2007 calculation, "current operating
expenditures" shall be calculated using data from fiscal year 2004 and
shall be calculated as all expenditures for instruction and support
services except capital outlay and debt service expenditures minus the
revenue from federal categorical sources; food service; student
activities; categorical payments for transportation costs pursuant to
section 163.161; state reimbursements for early childhood special
education; the career ladder entitlement for the district, as provided
for in sections 168.500 to 168.515, RSMo; the vocational education
entitlement for the district, as provided for in section 167.332, RSMo;
and payments from other districts;

(b) In every fiscal year subsequent to fiscal year 2007, current
operating expenditures shall be the amount in paragraph (a) plus any
increases in state funding pursuant to sections 163.031 and 163.043
subsequent to fiscal year 2005, not to exceed five percent, per
recalculation, of the state revenue received by a district in the 2004-05
school year from the foundation formula, line 14, gifted, remedial
reading, exceptional pupil aid, fair share, and free textbook payments
for any district from the first preceding calculation of the state
adequacy target;

(4) "District's tax rate ceiling", the highest tax rate ceiling in effect
subsequent to the 1980 tax year or any subsequent year. Such tax rate
ceiling shall not contain any tax levy for debt service;

(5) "Dollar value modifier", an index of the relative purchasing power of
a dollar, calculated as one plus fifteen percent of the difference of the
regional wage ratio minus one, provided that the dollar value modifier
shall not be applied at a rate less than 1.0:

(a) "County wage per job", the total county wage and salary disbursements
divided by the total county wage and salary employment for each county
and the city of St. Louis as reported by the Bureau of Economic Analysis
of the United States Department of Commerce for the fourth year preceding
the payment year;

(b) "Regional wage per job":

a. The total Missouri wage and salary disbursements of the metropolitan
area as defined by the Office of Management and Budget divided by the
total Missouri metropolitan wage and salary employment for the
metropolitan area for the county signified in the school district number
or the city of St. Louis, as reported by the Bureau of Economic Analysis
of the United States Department of Commerce for the fourth year preceding
the payment year and recalculated upon every decennial census to
incorporate counties that are newly added to the description of
metropolitan areas; or if no such metropolitan area is established, then:

b. The total Missouri wage and salary disbursements of the micropolitan
area as defined by the Office of Management and Budget divided by the
total Missouri micropolitan wage and salary employment for the
micropolitan area for the county signified in the school district number,
as reported by the Bureau of Economic Analysis of the United States
Department of Commerce for the fourth year preceding the payment year, if
a micropolitan area for such county has been established and recalculated
upon every decennial census to incorporate counties that are newly added
to the description of micropolitan areas; or

c. If a county is not part of a metropolitan or micropolitan area as
established by the Office of Management and Budget, then the county wage
per job, as defined in paragraph (a) of this subdivision, shall be used
for the school district, as signified by the school district number;

(c) "Regional wage ratio", the ratio of the regional wage per job divided
by the state median wage per job;

(d) "State median wage per job", the fifty-eighth highest county wage per
job;

(6) "Free and reduced lunch pupil count", the number of pupils eligible
for free and reduced lunch on the last Wednesday in January for the
preceding school year who were enrolled as students of the district, as
approved by the department in accordance with applicable federal
regulations;

(7) "Free and reduced lunch threshold" shall be calculated by dividing
the total free and reduced lunch pupil count of every performance
district that falls entirely above the bottom five percent and entirely
below the top five percent of average daily attendance, when such
districts are rank-ordered based on their current operating expenditures
per average daily attendance, by the total average daily attendance of
all included performance districts;

(8) "Limited English proficiency pupil count", the number in the
preceding school year of pupils aged three through twenty-one enrolled or
preparing to enroll in an elementary school or secondary school who were
not born in the United States or whose native language is a language
other than English or are Native American or Alaskan native, or a native
resident of the outlying areas, and come from an environment where a
language other than English has had a significant impact on such
individuals' level of English language proficiency, or are migratory,
whose native language is a language other than English, and who come from
an environment where a language other than English is dominant; and have
difficulties in speaking, reading, writing, or understanding the English
language sufficient to deny such individuals the ability to meet the
state's proficient level of achievement on state assessments described in
Public Law 107-10, the ability to achieve successfully in classrooms
where the language of instruction is English, or the opportunity to
participate fully in society;

(9) "Limited English proficiency threshold" shall be calculated by
dividing the total limited English proficiency pupil count of every
performance district that falls entirely above the bottom five percent
and entirely below the top five percent of average daily attendance, when
such districts are rank-ordered based on their current operating
expenditures per average daily attendance, by the total average daily
attendance of all included performance districts;

(10) "Local effort":

(a) For the fiscal year 2007 calculation, "local effort" shall be
computed as the equalized assessed valuation of the property of a school
district in calendar year 2004 divided by one hundred and multiplied by
the performance levy less the percentage retained by the county assessor
and collector plus one hundred percent of the amount received in fiscal
year 2005 for school purposes from intangible taxes, fines, escheats,
payments in lieu of taxes and receipts from state-assessed railroad and
utility tax, one hundred percent of the amount received for school
purposes pursuant to the merchants' and manufacturers' taxes under
sections 150.010 to 150.370, RSMo, one hundred percent of the amounts
received for school purposes from federal properties under sections
12.070 and 12.080, RSMo, except when such amounts are used in the
calculation of federal impact aid pursuant to P.L. 81-874, fifty percent
of Proposition C revenues received for school purposes from the school
district trust fund under section 163.087, and one hundred percent of any
local earnings or income taxes received by the district for school
purposes. Under this paragraph, for a special district established under
sections 162.815 to 162.940, RSMo, in a county with a charter form of
government and with more than one million inhabitants, a tax levy of zero
shall be utilized in lieu of the performance levy for the special school
district;

(b) In every year subsequent to fiscal year 2007, "local effort" shall be
the amount calculated under paragraph (a) of this subdivision plus any
increase in the amount received for school purposes from fines. If a
district's assessed valuation has decreased subsequent to the calculation
outlined in paragraph (a) of this subdivision, the district's local
effort shall be calculated using the district's current assessed
valuation in lieu of the assessed valuation utilized in calculation
outlined in paragraph (a) of this subdivision;

(11) "Membership" shall be the average of:

(a) The number of resident full-time students and the full-time
equivalent number of part-time students who were enrolled in the public
schools of the district on the last Wednesday in September of the
previous year and who were in attendance one day or more during the
preceding ten school days; and

(b) The number of resident full-time students and the full-time
equivalent number of part-time students who were enrolled in the public
schools of the district on the last Wednesday in January of the previous
year and who were in attendance one day or more during the preceding ten
school days, plus the full-time equivalent number of summer school pupils.

"Full-time equivalent number of part-time students" is determined by
dividing the total number of hours for which all part-time students are
enrolled by the number of hours in the school term. "Full-time equivalent
number of summer school pupils" is determined by dividing the total
number of hours for which all summer school pupils were enrolled by the
number of hours required pursuant to section 160.011, RSMo, in the school
term. Only students eligible to be counted for average daily attendance
shall be counted for membership;

(12) "Operating levy for school purposes", the sum of tax rates levied
for teachers' and incidental funds plus the operating levy or sales tax
equivalent pursuant to section 162.1100, RSMo, of any transitional school
district containing the school district, in the payment year, not
including any equalized operating levy for school purposes levied by a
special school district in which the district is located;

(13) "Performance district", any district that has met all performance
standards and indicators as established by the department of elementary
and secondary education for purposes of accreditation under section
161.092, RSMo, and as reported on the final annual performance report for
that district each year;

(14) "Performance levy", three dollars and forty-three cents;

(15) "School purposes" pertains to teachers' and incidental funds;

(16) "Special education pupil count", the number of public school
students with a current individualized education program and receiving
services from the resident district as of December first of the preceding
school year, except for special education services provided through a
school district established under sections 162.815 to 162.940, RSMo, in a
county with a charter form of government and with more than one million
inhabitants, in which case the sum of the students in each district
within the county exceeding the special education threshold of each
respective district within the county shall be counted within the special
district and not in the district of residence for purposes of
distributing the state aid derived from the special education pupil count;

(17) "Special education threshold" shall be calculated by dividing the
total special education pupil count of every performance district that
falls entirely above the bottom five percent and entirely below the top
five percent of average daily attendance, when such districts are rank-
ordered based on their current operating expenditures per average daily
attendance, by the total average daily attendance of all included
performance districts;

(18) "State adequacy target", the sum of the current operating
expenditures of every performance district that falls entirely above the
bottom five percent and entirely below the top five percent of average
daily attendance, when such districts are rank-ordered based on their
current operating expenditures per average daily attendance, divided by
the total average daily attendance of all included performance districts.
The department of elementary and secondary education shall first
calculate the state adequacy target for fiscal year 2007 and recalculate
the state adequacy target every two years using the most current
available data. The recalculation shall never result in a decrease from
the previous state adequacy target amount. Should a recalculation result
in an increase in the state adequacy target amount, fifty percent of that
increase shall be included in the state adequacy target amount in the
year of recalculation, and fifty percent of that increase shall be
included in the state adequacy target amount in the subsequent year. The
state adequacy target may be adjusted to accommodate available
appropriations;

(19) "Teacher", any teacher, teacher-secretary, substitute teacher,
supervisor, principal, supervising principal, superintendent or assistant
superintendent, school nurse, social worker, counselor or librarian who
shall, regularly, teach or be employed for no higher than grade twelve
more than one-half time in the public schools and who is certified under
the laws governing the certification of teachers in Missouri;

(20) "Weighted average daily attendance", the average daily attendance
plus the product of twenty-five hundredths multiplied by the free and
reduced lunch pupil count that exceeds the free and reduced lunch
threshold, plus the product of seventy-five hundredths multiplied by the
number of special education pupil count that exceeds the special
education threshold, and plus the product of six-tenths multiplied by the
number of limited English proficiency pupil count that exceeds the
limited English proficiency threshold. For special districts established
under sections 162.815 to 162.940, RSMo, in a county with a charter form
of government and with more than one million inhabitants, weighted
average daily attendance shall be the average daily attendance plus the
product of twenty-five hundredths multiplied by the free and reduced
lunch pupil count that exceeds the free and reduced lunch threshold, plus
the product of seventy- five hundredths multiplied by the sum of the
special education pupil count that exceeds the threshold for each county
district, plus the product of six-tenths multiplied by the limited
English proficiency pupil count that exceeds the limited English
proficiency threshold. None of the districts comprising a special
district established under sections 162.815 to 162.940, RSMo, in a county
with a charter form of government and with more than one million
inhabitants, shall use any special education pupil count in calculating
their weighted average daily attendance. (L. 1963 p. 200 § 4-1 merged
with p. 335 § 161.021, A.L. 1967 p. 245, A.L. 1973 H.B. 38, H.B. 158,
A.L. 1977 H.B. 130, H.B. 131, H.B. 187 (text taken from H.B. 131), A.L.
1982 adopted by Initiative, Proposition C, November 2, 1982, A.L. 1985
S.B. 152, A.L. 1986 S.B. 707 merged with H.B. 1441, A.L. 1988 S.B. 797,
A.L. 1992 H.B. 1478, et al., A.L. 1993 S.B. 380, A.L. 1996 S.B. 795, et
al., A.L. 1997 H.B. 628, A.L. 1998 S.B. 535, S.B. 781, A.L. 1999 H.B.
889, A.L. 2001 S.B. 353, A.L. 2002 H.B. 1711)

(Source: RSMo 1959 § 161.021)

*Effective 7-1-06

*Revisor's note:

Invalidity of section 82.293 shall not affect the validity of this
section, RSMo 82.293.

As used in this chapter unless the context requires otherwise:

(1) "Adjusted gross income":

(a) "District adjusted gross income per return" shall be the total
Missouri individual adjusted gross income in a school district divided by
the total number of Missouri income tax returns filed from the school
district as reported by the state department of revenue for the second
preceding year;

(b) "State adjusted gross income per return" shall be the total Missouri
individual adjusted gross income divided by the total number of Missouri
individual income tax returns, of those returns designating school
districts, as reported by the state department of revenue for the second
preceding year;

(c) "District income factor" shall be one plus thirty percent of the
difference of the district income ratio minus one, except that the
district income factor applied to the portion of the assessed valuation
corresponding to any increase in assessed valuation above the assessed
valuation of a district as of December 31, 1994, shall not exceed a value
of one;

(d) "District income ratio" shall be the ratio of the district adjusted
gross income per return divided by the state adjusted gross income per
return;

(2) "Adjusted operating levy", the sum of tax rates for the current year
for teachers' and incidental funds for a school district as reported to
the proper officer of each county pursuant to section 164.011, RSMo;

(3) "Average daily attendance" means the quotient or the sum of the
quotients obtained by dividing the total number of hours attended in a
term by resident pupils between the ages of five and twenty-one by the
actual number of hours school was in session in that term. To the average
daily attendance of the following school term shall be added the
full-time equivalent average daily attendance of summer school students.
"Full-time equivalent average daily attendance of summer school students"
shall be computed by dividing the total number of hours attended by all
summer school pupils by the number of hours required in section 160.011,
RSMo, in the school term. For purposes of determining average daily
attendance under this subdivision, the term "resident pupil" shall
include all children between the ages of five and twenty-one who are
residents of the school district and who are attending kindergarten
through grade twelve in such district. If a child is attending school in
a district other than the district of residence and the child's parent is
teaching in the school district or is a regular employee of the school
district which the child is attending, then such child shall be
considered a resident pupil of the school district which the child is
attending for such period of time when the district of residence is not
otherwise liable for tuition. Average daily attendance for students below
the age of five years for which a school district may receive state aid
based on such attendance shall be computed as regular school term
attendance unless otherwise provided by law;

(4) "Current operating costs", all expenditures for instruction and
support services excluding capital outlay and debt service expenditures
less the revenue from federal categorical sources, food service, student
activities and payments from other districts;

(5) "District equalized assessed valuation" shall be the average of the
"equalized assessed valuation of the property of a school district" for
the first and second preceding years;

(6) "District's target rate", the district's average percentage of pupils
from fiscal years 2000 to 2005 scoring at or above the proficiency level
on the statewide assessment system on either mathematics or
reading/communication arts plus one percentage point for each year after
fiscal year 2005 except that the district's target rate shall not exceed
the statewide average percentage from fiscal year 2000 to fiscal year
2005 scoring at or above the proficiency level on the statewide
assessment system on either mathematics or reading/communication arts;

(7) "District's tax rate ceiling", the highest tax rate ceiling in effect
subsequent to the 1980 tax year or any subsequent year. Such tax rate
ceiling shall not contain any tax levy for debt service;

(8) "Eligible pupils" shall be the sum of the average daily attendance of
the school term plus the product of two times the average daily
attendance for summer school;

(9) "Equalized assessed valuation of the property of a school district"
for a given year shall be determined by multiplying the assessed
valuation of the real property subclasses specified in section 137.115,
RSMo, times the percent of true value as adjusted by the department of
elementary and secondary education to an equivalent sales ratio of
thirty-three and one-third percent and dividing by either the percent of
true value as determined by the state tax commission on or before March
fifteenth preceding the fiscal year in which the valuation will be
effective as adjusted by the department of elementary and secondary
education to an equivalent sales ratio of thirty-three and one-third
percent or the average percent of true value for the highest three of the
last four years as determined and certified by the state tax commission,
whichever is greater. To the equalized locally assessed valuation of each
district shall be added the assessed valuation of tangible personal
property. The assessed valuation of property which has previously been
excluded from the tax rolls, which is being contested as not being
taxable and which increases the total assessed valuation of the school
district by fifty percent or more, shall not be included in the
calculation of equalized assessed valuation under this subdivision;

(10) "Fiscal instructional ratio of efficiency", the quotient of the sum
of the district's current operating costs for all kindergarten through
grade twelve direct instructional and direct pupil support service
functions plus the costs of improvement of instruction and the cost of
purchased services and supplies for operation of the facilities housing
those programs, excluding student activities, divided by the sum of the
district's current operating cost for kindergarten through grade twelve,
plus all tuition revenue received from other districts minus all
noncapital transportation costs;

(11) "Free and reduced lunch eligible pupil count", the number of pupils
eligible for free and reduced lunch on the last Wednesday in January for
the preceding school year who were enrolled as students of the district,
as approved by the department in accordance with applicable federal
regulations;

(12) "Guaranteed tax base" means the amount of equalized assessed
valuation per eligible pupil guaranteed each school district by the state
in the computation of state aid. To compute the guaranteed tax base,
school districts shall be ranked annually from lowest to highest
according to the amount of equalized assessed valuation per pupil. The
guaranteed tax base shall be based upon the amount of equalized assessed
valuation per pupil of the school district in which the ninety-fifth
percentile of the state aggregate number of pupils falls during the third
and fourth preceding years and shall be equal to the state average
equalized assessed valuation per eligible pupil for the third and fourth
preceding years times two and one hundred and sixty-seven thousandths;
except that, for the purposes of line 14(b) the guaranteed tax base shall
be no greater than the guaranteed tax base used for the 1998-99 payment
year. The average equalized assessed valuation per pupil shall be the
quotient of the total equalized assessed valuation of the state divided
by the number of eligible pupils;

(13) "Membership" shall be the average of:

(1) The number of resident full-time students and the full-time
equivalent number of part-time students who were enrolled in the public
schools of the district on the last Wednesday in September of the
previous year and who were in attendance one day or more during the
preceding ten school days; and

(2) The number of resident full-time students and the full-time
equivalent number of part-time students who were enrolled in the public
schools of the district on the last Wednesday in January of the previous
year and who were in attendance one day or more during the preceding ten
school days, plus the full-time equivalent number of summer school pupils.

"Full-time equivalent number of part-time students" is determined by
dividing the total number of hours for which all part-time students are
enrolled by the number of hours in the school term. "Full-time equivalent
number of summer school pupils" is determined by dividing the total
number of hours for which all summer school pupils were enrolled by the
number of hours required pursuant to section 160.011, RSMo, in the school
term. Only students eligible to be counted for average daily attendance
shall be counted for membership;

(14) "Operating levy for school purposes" for districts making transfers
pursuant to subsection 4 of section 165.011, RSMo, based upon amounts
multiplied by the guaranteed tax base, or making payments or expenditures
related to obligations made pursuant to section 177.088, RSMo, or any
combination of such transfers, payments or expenditures, means the sum of
tax rates levied for teachers' and incidental funds plus the operating
levy or sales tax equivalent pursuant to section 162.1100, RSMo, of any
transitional school district containing the school district, in the
payment year, and, for other districts, means the sum of tax rates levied
for incidental, teachers', debt service and capital projects funds plus
the operating levy or sales tax equivalent pursuant to section 162.1100,
RSMo, of any transitional school district containing the school district,
with no more than eighteen cents of the sum levied in the debt service
and capital projects funds. Any portion of the operating levy for school
purposes levied in the debt service and capital projects funds in excess
of a sum of ten cents must be authorized by a vote of the people, after
August 28, 1998, approving an increase in the operating levy, or a full
waiver of the rollback pursuant to section 164.013, RSMo, with a tax rate
ceiling in excess of the minimum tax rate or an issuance of general
obligation bond. The operating levy shall be, after all adjustments and
equalization of the operating levy, no greater than a maximum value of
four dollars and ninety-five cents per one hundred dollars assessed
valuation, except that the operating levy shall be no greater than a
maximum value of four dollars and seventy cents per one hundred dollars
assessed valuation for the purposes of line 2 of subsection 6 of section
163.031. To equalize the operating levy, multiply the aggregate tax rates
for teachers' and incidental funds by either the percent of true value,
as determined by the state tax commission on or before March fifteenth
preceding the fiscal year in which the evaluation will be effective as
adjusted by the department of elementary and secondary education to an
equivalent sales ratio of thirty-three and one-third percent, or the
average percent of true value for the highest three of the last four
years as determined and certified by the state tax commission, whichever
is greater, and divide by the percent of true value as adjusted by the
department of elementary and secondary education to an equivalent sales
ratio of thirty-three and one-third percent, provided that for any
district for which the equivalent sales ratio is equal to or greater than
thirty-three and one-third percent, the equalized operating levy shall be
the adjusted operating levy. For any county in which the equivalent sales
ratio is less than thirty-one and two-thirds percent, the state tax
commission shall conduct a second study in that county and shall use a
sample consisting of the parcels used as a sample in the original study
combined with an equal number of newly selected parcels. If the new ratio
is higher than the original ratio provided by this subdivision, the new
ratio shall be used for the purposes of this subdivision and for
determining equalized assessed valuation pursuant to subdivision (9) of
this section. For the purposes of calculating state aid pursuant to
section 163.031, for any district which has not decreased its tax rate
from the previous year amount due to an increased amount of a voluntary
tax rate rollback, the tax rate used to determine a district's
entitlement shall be adjusted so that any decrease in the entitlement due
to a decrease in the tax rate resulting from the reassessment shall equal
the decrease in the deduction for the assessed valuation of the district
as a result of the change in the tax rate due to reassessment. The tax
rate adjustments required under this subdivision due to reassessment
shall be cumulative and shall be applied each year to determine the tax
rate used to calculate the entitlement;

(15) "School purposes" pertains to teachers' and incidental funds;

(16) "Teacher" means any teacher, teacher-secretary, substitute teacher,
supervisor, principal, supervising principal, superintendent or assistant
superintendent, school nurse, social worker, counselor or librarian who
shall, regularly, teach or be employed for no higher than grade twelve
more than one-half time in the public schools and who is certified under
the laws governing the certification of teachers in Missouri. (L. 1963 p.
200 § 4-1 merged with p. 335 § 161.021, A.L. 1967 p. 245, A.L. 1973 H.B.
38, H.B. 158, A.L. 1977 H.B. 130, H.B. 131, H.B. 187 (text taken from
H.B. 131), A.L. 1982 adopted by Initiative, Proposition C, November 2,
1982, A.L. 1985 S.B. 152, A.L. 1986 S.B. 707 merged with H.B. 1441, A.L.
1988 S.B. 797, A.L. 1992 H.B. 1478, et al., A.L. 1993 S.B. 380, A.L. 1996
S.B. 795, et al., A.L. 1997 H.B. 628, A.L. 1998 S.B. 535, S.B. 781, A.L.
1999 H.B. 889, A.L. 2001 S.B. 353, A.L. 2002 H.B. 1711)

(Source: RSMo 1959 § 161.021)

*This section was amended by S.B. 287, 2005, effective 7-1-06.

*Revisor's note: Invalidity of section 82.293 shall not affect the
validity of this section, RSMo 82.293.

For state aid and all other school purposes, membership and
average daily attendance shall be determined on the basis of full-time
equivalence in the same manner as specified for part-time students in
section 163.011. (L. 1984 H.B. 1456 & 1197)

Any school offering kindergarten and also offering
transportation under section 167.231, RSMo, shall receive state aid for
kindergarten students under the same formula as prescribed by law under
section 163.031. (L. 1967 p. 245 § 2, A.L. 1993 S.B. 380)

Notwithstanding the provisions of section 163.011 to the
contrary, beginning with the 1997-1998 payment year, the calculation of
the magnitude of a tax rate decrease due to reassessment shall exclude
any voted increase occurring in the year of reassessment dating from tax
year 1995. (L. 1998 S.B. 781 § 3)

*This section was repealed by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

1. Notwithstanding any other provision of law, for districts not
making transfers pursuant to subsection 4 of section 165.011, RSMo, nor
making payments or expenditures related to obligations made pursuant to
section 177.088, RSMo, nor any combination of such transfers, payments or
expenditures, the district's operating levy for school purposes shall
include the sum of tax rates levied for incidental, teachers', debt
service and capital projects funds, with no more than eighteen cents of
the sum levied in the debt service and capital projects funds. Any
portion of the operating levy for school purposes levied in the debt
service and capital projects funds in excess of a sum of ten cents must
be authorized by a vote of the people, after August 28, 1998, approving
an increase in the operating levy, or a full waiver of the rollback
pursuant to section 164.013, RSMo, with a tax rate ceiling in excess of
the minimum tax rate or an issuance of general obligation bonds**.

2. Notwithstanding any other provision of law, beginning with the tax
year which commences January 1, 1998, and for the 1998-99 school year and
subsequent tax and school years, no school district shall receive more
state aid, as calculated under section 163.031, for its education
program, exclusive of categorical add-ons, than it received per eligible
pupil for the school year 1993-94, unless it has an operating levy for
school purposes of not less than two dollars and seventy-five cents after
all adjustments and reductions, with no more than ten cents of this tax
rate levied in the debt service and capital projects funds and eligible
for entry on line 1 of the state school aid formula contained in
subsection 6 of section 163.031; except that any district which is
required, pursuant to article X, section 22 of the Missouri Constitution,
to reduce its operating levy below the minimum tax rate otherwise
required under subsection 2 of section 163.021 shall not be construed to
be in violation of subsection 2 of section 163.021 for making such tax
rate reduction.

3. Notwithstanding any other provision of law, the portion of state aid
received by the district pursuant to section 163.031, based upon the
portion of the tax rate in the debt service or capital projects fund***,
respectively, which is included in the operating levy for school purposes
shall be placed to the credit of the debt service fund or capital
projects fund, respectively. (L. 1998 S.B. 781 § 9)

*This section was repealed by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

**Word "bond" appears in original rolls.

***Word "funds" appears in original rolls.

1. A school district shall receive state aid for its education
program only if it:

(1) Provides for a minimum of one hundred seventy-four days and one
thousand forty-four hours of actual pupil attendance in a term scheduled
by the board pursuant to section 160.041, RSMo, for each pupil or group
of pupils, except that the board shall provide a minimum of one hundred
seventy-four days and five hundred twenty-two hours of actual pupil
attendance in a term for kindergarten pupils. If any school is dismissed
because of inclement weather after school has been in session for three
hours, that day shall count as a school day including afternoon session
kindergarten students. When the aggregate hours lost in a term due to
inclement weather decreases the total hours of the school term below the
required minimum number of hours by more than twelve hours for all-day
students or six hours for one-half-day kindergarten students, all such
hours below the minimum must be made up in one-half day or full day
additions to the term, except as provided in section 171.033, RSMo;

(2) Maintains adequate and accurate records of attendance, personnel and
finances, as required by the state board of education, which shall
include the preparation of a financial statement which shall be submitted
to the state board of education the same as required by the provisions of
section 165.111, RSMo, for districts;

(3) Levies an operating levy for school purposes of not less than one
dollar and twenty-five cents after all adjustments and reductions on each
one hundred dollars assessed valuation of the district;

(4) Computes average daily attendance as defined in subdivision (2) of
section 163.011 as modified by section 171.031, RSMo. Whenever there has
existed within the district an infectious disease, contagion, epidemic,
plague or similar condition whereby the school attendance is
substantially reduced for an extended period in any school year, the
apportionment of school funds and all other distribution of school moneys
shall be made on the basis of the school year next preceding the year in
which such condition existed.

2. For the 2006-07 school year and thereafter, no school district shall
receive more state aid, as calculated under subsections 1 and 2 of
section 163.031, for its education program, exclusive of categorical
add-ons, than it received per weighted average daily attendance for the
school year 2005-06 from the foundation formula, line 14, gifted,
remedial reading, exceptional pupil aid, fair share, and free textbook
payment amounts, unless it has an operating levy for school purposes, as
determined pursuant to section 163.011, of not less than two dollars and
seventy-five cents after all adjustments and reductions. Any district
which is required, pursuant to article X, section 22 of the Missouri
Constitution, to reduce its operating levy below the minimum tax rate
otherwise required under this subsection shall not be construed to be in
violation of this subsection for making such tax rate reduction. Pursuant
to section 10(c) of article X of the state constitution, a school
district may levy the operating levy for school purposes required by this
subsection less all adjustments required pursuant to article X, section
22 of the Missouri Constitution if such rate does not exceed the highest
tax rate in effect subsequent to the 1980 tax year. Nothing in this
section shall be construed to mean that a school district is guaranteed
to receive an amount not less than the amount the school district
received per eligible pupil for the school year 1990-91. The provisions
of this subsection shall not apply to any school district located in a
county of the second classification which has a nuclear power plant
located in such district or to any school district located in a county of
the third classification which has an electric power generation unit with
a rated generating capacity of more than one hundred fifty megawatts
which is owned or operated or both by a rural electric cooperative except
that such school districts may levy for current school purposes and
capital projects an operating levy not to exceed two dollars and
seventy-five cents less all adjustments required pursuant to article X,
section 22 of the Missouri Constitution.

3. No school district shall receive more state aid, as calculated in
section 163.031, for its education program, exclusive of categorical
add-ons, than it received per eligible pupil for the school year
1993-1994, if the state board of education determines that the district
was not in compliance in the preceding school year with the requirements
of section 163.172, until such time as the board determines that the
district is again in compliance with the requirements of section 163.172.

4. No school district shall receive state aid, pursuant to section
163.031, if such district was not in compliance, during the preceding
school year, with the requirement, established pursuant to section
160.530, RSMo, to allocate revenue to the professional development
committee of the district.

5. No school district shall receive more state aid, as calculated in
subsections 1 and 2 of section 163.031, for its education program,
exclusive of categorical add-ons, than it received per weighted average
daily attendance for the school year 2005-06 from the foundation formula,
line 14, gifted, remedial reading, exceptional pupil aid, fair share, and
free textbook payment amounts, if the district did not comply in the
preceding school year with the requirements of subsection 6 of section
163.031. (L. 1963 p. 200 § 4-2, A.L. 1973 H.B. 38, A.L. 1982 S.B. 832,
A.L. 1983 S.B. 39, A.L. 1984 H.B. 1456 & 1197, A.L. 1988 S.B. 797, A.L.
1992 H.B. 1478, et al., A.L. 1993 S.B. 380, A.L. 1996 S.B. 795, et al.,
A.L. 1997 H.B. 105, A.L. 1998 S.B. 781, A.L. 2005 S.B. 287)

(Source: RSMo 1959 § 161.025)

*Effective 7-1-06

(1972) The phrase "No levy for public schools or libraries shall be
reduced below a point that would entitle them to participate in state
funds" in § 137.073, RSMo, prohibits a reduction in the rate of levy to a
point where no state funds would be available, i.e., a reduction below a
rate of $1.00, and does not prohibit a reduction below a rate that would
only cut off participation in additional state aid under § 163.031. Mo.
Pacific Rd. Co. v. Kuehle (Mo.), 482 S.W.2d 505.

1. A school district shall receive state aid for its education
program only if it:

(1) Provides for a minimum of one hundred seventy-four days and one
thousand forty-four hours of actual pupil attendance in a term scheduled
by the board pursuant to section 160.041, RSMo, for each pupil or group
of pupils, except that the board shall provide a minimum of one hundred
seventy-four days and five hundred twenty-two hours of actual pupil
attendance in a term for kindergarten pupils. If any school is dismissed
because of inclement weather after school has been in session for three
hours, that day shall count as a school day including afternoon session
kindergarten students. When the aggregate hours lost in a term due to
inclement weather decreases the total hours of the school term below the
required minimum number of hours by more than twelve hours for all-day
students or six hours for one-half-day kindergarten students, all such
hours below the minimum must be made up in one-half day or full day
additions to the term, except as provided in section 171.033, RSMo;

(2) Maintains adequate and accurate records of attendance, personnel and
finances, as required by the state board of education, which shall
include the preparation of a financial statement which shall be submitted
to the state board of education the same as required by the provisions of
section 165.111, RSMo, for districts;

(3) Levies an operating levy for school purposes of not less than one
dollar and twenty-five cents after all adjustments and reductions on each
one hundred dollars assessed valuation of the district;

(4) Computes average daily attendance as defined in subdivision (2) of
section 163.011 as modified by section 171.031, RSMo. Whenever there has
existed within the district an infectious disease, contagion, epidemic,
plague or similar condition whereby the school attendance is
substantially reduced for an extended period in any school year, the
apportionment of school funds and all other distribution of school moneys
shall be made on the basis of the school year next preceding the year in
which such condition existed.

2. Beginning with the tax year which commences January 1, 1998, and for
the 1998-99 school year and subsequent tax and school years, no school
district shall receive more state aid, as calculated under section
163.031 for its education program, exclusive of categorical add-ons, than
it received per eligible pupil for the school year 1993-94, unless it has
an operating levy for school purposes, as determined pursuant to section
163.011, of not less than two dollars and seventy-five cents after all
adjustments and reductions, with no more than ten cents of this tax rate
levied in the debt service and capital projects funds and eligible for
entry on line 1 of the state school aid formula contained in subsection 6
of section 163.031; except that, beginning in the 1997-98 school year,
any district which is required, pursuant to article X, section 22 of the
Missouri Constitution, to reduce its operating levy below the minimum tax
rate otherwise required under this subsection shall not be construed to
be in violation of this subsection for making such tax rate reduction.
Pursuant to section 10(c) of article X of the state constitution, a
school district may levy the operating levy for school purposes required
by this subsection less all adjustments required pursuant to article X,
section 22 of the Missouri Constitution if such rate does not exceed the
highest tax rate in effect subsequent to the 1980 tax year. Nothing in
this section shall be construed to mean that a school district is
guaranteed to receive an amount not less than the amount the school
district received per eligible pupil for the school year 1990-91. The
provisions of this subsection shall not apply to any school district
located in a county of the second classification which has a nuclear
power plant located in such district or to any school district located in
a county of the third classification which has an electric power
generation unit with a rated generating capacity of more than one hundred
fifty megawatts which is owned or operated or both by a rural electric
cooperative except that such school districts may levy for current school
purposes and capital projects an operating levy not to exceed two dollars
and seventy-five cents less all adjustments required pursuant to article
X, section 22 of the Missouri Constitution.

3. No school district shall receive more state aid, as calculated in
section 163.031, for its education program, exclusive of categorical
add-ons, than it received per eligible pupil for the school year
1993-1994, if the state board of education determines that the district
was not in compliance in the preceding school year with the requirements
of section 163.172, until such time as the board determines that the
district is again in compliance with the requirements of section 163.172.

4. The department of elementary and secondary education shall evaluate
the correlation between district tax rates and district assessed
valuation per pupil following each biennial property tax reassessment and
shall report its findings to the governor and the general assembly by
December first of the year following each reassessment. The findings
shall include a calculation of the minimum required property tax rate
necessary to maintain a correlation of zero or less between district
property tax rate and district assessed valuation per pupil and a report
of assessed valuation per pupil and district property tax rate for all
districts.

5. No school district shall receive state aid, pursuant to section
163.031, if such district was not in compliance, during the preceding
school year, with the requirement, established pursuant to section
160.530, RSMo, to allocate revenue to the professional development
committee of the district.

6. No school district shall receive more state aid, as calculated in
section 163.031, for its education program, exclusive of categorical
add-ons, than it received per eligible pupil for the school year
1993-1994, if the district did not comply in the preceding school year
with the requirements of subsection 7 of section 163.031.

7. No school district shall receive state aid, pursuant to section
163.031, if the district failed to make a required payment in the
preceding year to the school building revolving fund pursuant to section
166.300, RSMo. (L. 1963 p. 200 § 4-2, A.L. 1973 H.B. 38, A.L. 1982 S.B.
832, A.L. 1983 S.B. 39, A.L. 1984 H.B. 1456 & 1197, A.L. 1988 S.B. 797,
A.L. 1992 H.B. 1478, et al., A.L. 1993 S.B. 380, A.L. 1996 S.B. 795, et
al., A.L. 1997 H.B. 105, A.L. 1998 S.B. 781)

(Source: RSMo 1959 § 161.025)

*This section was amended by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

(1972) The phrase "No levy for public schools or libraries shall be
reduced below a point that would entitle them to participate in state
funds" in § 137.073, RSMo, prohibits a reduction in the rate of levy to a
point where no state funds would be available, i.e., a reduction below a
rate of $1.00, and does not prohibit a reduction below a rate that would
only cut off participation in additional state aid under § 163.031. Mo.
Pacific Rd. Co. v. Kuehle (Mo.), 482 S.W.2d 505.

Provisions of other law to the contrary notwithstanding, the
provisions of subsection 2 of section 163.021 shall not apply to any
elementary school district located in a* county with a population of
between thirty-five thousand and thirty-six thousand residents that
contains the majority of at least five school districts. (L. 1994 S.B.
676 § 2)

Effective 7-12-94

*Word "a" does not appear in original rolls.

1. Commencing September 1, 1997, a school district that has an
operating levy for school purposes as defined in section 163.011, of less
than the minimum value required by section 163.021, shall be classified
as unaccredited by the state board of education and shall be deemed to be
an unclassified school district for all purposes under force of law,
pursuant to the authority of the state board of education to classify
school districts pursuant to section 161.092, RSMo, except that no school
district shall be classified as unaccredited or deemed to be an
unclassified school district pursuant to this section if such district is
ineligible to receive state aid under section 163.031, exclusive of
categorical add-ons, because the district's local effort is greater than
its weighted average daily attendance multiplied by the state adequacy
target multiplied by the dollar value modifier. No school district,
except a district which is ineligible to receive state aid under section
163.031, exclusive of categorical add-ons, because the district's local
effort is greater than its weighted average daily attendance multiplied
by the state adequacy target multiplied by the dollar value modifier, may
be classified or reclassified as accredited until such district has an
operating levy for school purposes which is equal to or greater than the
minimum value required by section 163.021. Beginning July 1, 1998, the
state board of education shall consider the results for a school district
from the statewide assessment system developed pursuant to the provisions
of section 160.518, RSMo, when classifying a school district as
authorized by subdivision (9) of section 161.092, RSMo. Further, the
state board of education shall consider the condition and adequacy of
facilities of a school district when determining such classification.

2. For any school district classified unaccredited for any school year,
the state board of education shall conduct procedures to classify said
school district for the first school year following. (L. 1993 S.B. 380 §
9 subsecs. 1, 2, A.L. 2005 S.B. 287)

*Effective 7-1-06

*Contingent expiration date. See section 143.107.

(1996) Contingent referendum provision was found to be an
unconstitutional delegation of legislative authority thereby making
section 143.107 void. Akin v. Director of Revenue, 934 S.W.2d 295
(Mo.banc).

1. Commencing September 1, 1997, a school district that has an
operating levy for school purposes as defined in section 163.011, of less
than the minimum value required by section 163.021, shall be classified
as unaccredited by the state board of education and shall be deemed to be
an unclassified school district for all purposes under force of law,
pursuant to the authority of the state board of education to classify
school districts pursuant to section 161.092, RSMo, except that no school
district shall be classified as unaccredited or deemed to be an
unclassified school district pursuant to this section and section
160.538, RSMo, if such district is ineligible to receive state aid under
section 163.031, exclusive of categorical add-ons, because the district
deductions under subsection 2 of section 163.031, equal or exceed the
district entitlement under subsection 1 of section 163.031. No school
district, except a district which is ineligible to receive state aid
under section 163.031, exclusive of categorical add-ons, because the
district's deductions under subsection 2 of section 163.031, equal or
exceed the district entitlement under subsection 1 of section 163.031,
may be classified or reclassified as accredited until such district has
an operating levy for school purposes which is equal to or greater than
the minimum value required by section 163.021. Beginning July 1, 1998,
the state board of education shall consider the results for a school
district from the statewide assessment system developed pursuant to the
provisions of section 160.518, RSMo, when classifying a school district
as authorized by subdivision (9) of section 161.092, RSMo. Further, the
state board of education shall consider the condition and adequacy of
facilities of a school district when determining such classification.

2. For any school district classified unaccredited for any school year,
the state board of education shall conduct procedures to classify said
school district for the first school year following. (L. 1993 S.B. 380 §
9 subsecs. 1, 2)

*This section was amended by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

*Contingent expiration date. See section 143.107.

(1996) Contingent referendum provision was found to be an
unconstitutional delegation of legislative authority thereby making
section 143.107 void. Akin v. Director of Revenue, 934 S.W.2d 295
(Mo.banc).

Whenever the adjusted operating levy, as defined in section
163.011, of any school district is required, pursuant to article X,
section 22 of the Missouri Constitution, to be reduced below the minimum
tax rate required for the current school year under section 163.021, the
district shall not be classified as unaccredited under section 163.023.
(L. 1995 H.B. 211 § 1, A.L. 1996 S.B. 795, et al., A.L. 2005 S.B. 287)

*Effective 7-1-06

1. Whenever the adjusted operating levy, as defined in section
163.011, of any school district is required, pursuant to article X,
section 22 of the Missouri Constitution, to be reduced below the minimum
tax rate required for the current school year under section 163.021, the
district shall not be classified as unaccredited under section 163.023.

**2. Other provisions of section 163.031, to the contrary
notwithstanding, for the first two school years in which a school
district's adjusted operating levy is required to be reduced below the
minimum tax rate required for the current school year under section
163.021, pursuant to article X, section 22 of the Missouri Constitution,
for the purpose of distribution of state aid under section 163.031, the
district's equalized operating levy for school purposes shall be the
greater of the current year's levy or the minimum tax rate required for
the current school year under section 163.021, and the district shall not
be rendered ineligible, pursuant to section 163.021, for increases in
state aid distributed under section 163.031. The provisions of this
subsection shall expire on July 1, 1997. (L. 1995 H.B. 211 § 1, A.L. 1996
S.B. 795, et al.)

*This section was amended by S.B. 287, 2005, effective 7-1-06 Consult
RSMo 2000 for existing section.

**Subsection 2 of this section shall expire 7-1-97.

Any rule or portion of a rule, as that term is defined in
section 536.010, RSMo, that is created under the authority delegated in
this act* shall become effective only if it complies with and is subject
to all of the provisions of chapter 536, RSMo, and, if applicable,
section 536.028, RSMo. This section and chapter 536, RSMo, are
nonseverable and if any of the powers vested with the general assembly
pursuant to chapter 536, RSMo, to review, to delay the effective date, or
to disapprove and annul a rule are subsequently held unconstitutional,
then the grant of rulemaking authority and any rule proposed or adopted
after July 1, 2006, shall be invalid and void. (L. 1997 H.B. 641 & 593 §
1, A.L. 2005 S.B. 287)

*Effective 7-1-06

**"This act" (S.B. 287, 2005) contained numerous sections. Consult
Disposition of Sections table for a definitive listing.

Any rule or portion of a rule promulgated pursuant to this act**
shall become effective only as provided pursuant to chapter 536, RSMo,
including, but not limited to, section 536.028, RSMo, if applicable,
after August 28, 1997. All rulemaking authority delegated prior to August
28, 1997, is of no force and effect and repealed. The provisions of this
section are nonseverable and if any of the powers vested with the general
assembly pursuant to section 536.028, RSMo, if applicable, to review, to
delay the effective date, or to disapprove and annul a rule or portion of
a rule are held unconstitutional or invalid, the purported grant of
rulemaking authority and any rule so proposed and contained in the order
of rulemaking shall be invalid and void. (L. 1997 H.B. 641 & 593 § 1)

*This section was amended by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

**"This act" (H.B. 641 & 593, 1997) contained numerous sections. Consult
Disposition of Sections table for a definitive listing.

1. The department of elementary and secondary education shall
calculate and distribute to each school district qualified to receive
state aid under section 163.021 an amount determined by multiplying the
district's weighted average daily attendance by the state adequacy
target, multiplying this product by the dollar value modifier for the
district, and subtracting from this product the district's local effort
and, in years not governed under subsection 4 of this section,
subtracting payments from the classroom trust fund under section 163.043.

2. Other provisions of law to the contrary notwithstanding:

(1) For districts with an average daily attendance of more than three
hundred fifty in the school year preceding the payment year:

(a) For the 2006-07 school year, the state revenue per weighted average
daily attendance received by a district from the state aid calculation
under subsections 1 and 4 of this section, as applicable, and the
classroom trust fund under section 163.043 shall not be less than the
state revenue received by a district in the 2005-06 school year from the
foundation formula, line 14, gifted, remedial reading, exceptional pupil
aid, fair share, and free textbook payment amounts multiplied by the sum
of one plus the product of one-third multiplied by the remainder of the
dollar value modifier minus one, and dividing this product by the
weighted average daily attendance computed for the 2005-06 school year;

(b) For the 2007-08 school year, the state revenue per weighted average
daily attendance received by a district from the state aid calculation
under subsections 1 and 4 of this section, as applicable, and the
classroom trust fund under section 163.043 shall not be less than the
state revenue received by a district in the 2005-06 school year from the
foundation formula, line 14, gifted, remedial reading, exceptional pupil
aid, fair share, and free textbook payment amounts multiplied by the sum
of one plus the product of two-thirds multiplied by the remainder of the
dollar value modifier minus one, and dividing this product by the
weighted average daily attendance computed for the 2005-06 school year;

(c) For the 2008-09 school year, the state revenue per weighted average
daily attendance received by a district from the state aid calculation
under subsections 1 and 4 of this section, as applicable, and the
classroom trust fund under section 163.043 shall not be less than the
state revenue received by a district in the 2005-06 school year from the
foundation formula, line 14, gifted, remedial reading, exceptional pupil
aid, fair share, and free textbook payment amounts multiplied by the
dollar value modifier, and dividing this product by the weighted average
daily attendance computed for the 2005-06 school year;

(d) For each year subsequent to the 2008-09 school year, the amount shall
be no less than that computed in paragraph (c) of this subdivision,
multiplied by the weighted average daily attendance pursuant to section
163.036, less any increase in revenue received from the classroom trust
fund under section 163.043;

(2) For districts with an average daily attendance of three hundred fifty
or less in the school year preceding the payment year:

(a) For the 2006-07 school year, the state revenue received by a district
from the state aid calculation under subsections 1 and 4 of this section,
as applicable, and the classroom trust fund under section 163.043 shall
not be less than the greater of state revenue received by a district in
the 2004-05 or 2005-06 school year from the foundation formula, line 14,
gifted, remedial reading, exceptional pupil aid, fair share, and free
textbook payment amounts multiplied by the sum of one plus the product of
one-third multiplied by the remainder of the dollar value modifier minus
one;

(b) For the 2007-08 school year, the state revenue received by a district
from the state aid calculation under subsections 1 and 4 of this section,
as applicable, and the classroom trust fund under section 163.043 shall
not be less than the greater of state revenue received by a district in
the 2004-05 or 2005-06 school year from the foundation formula, line 14,
gifted, remedial reading, exceptional pupil aid, fair share, and free
textbook payment amounts multiplied by the sum of one plus the product of
two-thirds multiplied by the remainder of the dollar value modifier minus
one;

(c) For the 2008-09 school year, the state revenue received by a district
from the state aid calculation under subsections 1 and 4 of this section,
as applicable, and the classroom trust fund under section 163.043 shall
not be less than the greater of state revenue received by a district in
the 2004-05 or 2005-06 school year from the foundation formula, line 14,
gifted, remedial reading, exceptional pupil aid, fair share, and free
textbook payment amounts multiplied by the dollar value modifier;

(d) For each year subsequent to the 2008-09 school year, the amount shall
be no less than that computed in paragraph (c) of this subdivision;

(3) The department of elementary and secondary education shall make an
addition in the payment amount specified in subsection 1 of this section
to assure compliance with the provisions contained in this subsection.

3. School districts that meet the requirements of section 163.021 shall
receive categorical add-on revenue as provided in this subsection. The
categorical add-on for the district shall be the sum of: seventy-five
percent of the district allowable transportation costs under section
163.161; the career ladder entitlement for the district, as provided for
in sections 168.500 to 168.515, RSMo; the vocational education
entitlement for the district, as provided for in section 167.332, RSMo;
and the district educational and screening program entitlements as
provided for in sections 178.691 to 178.699, RSMo. The categorical add-on
revenue amounts may be adjusted to accommodate available appropriations.

4. In the 2006-07 school year and each school year thereafter for five
years, those districts entitled to receive state aid under the provisions
of subsection 1 of this section shall receive state aid in an amount as
provided in this subsection.

(1) For the 2006-07 school year, the amount shall be fifteen percent of
the amount of state aid calculated for the district for the 2006-07
school year under the provisions of subsection 1 of this section, plus
eighty-five percent of the total amount of state revenue received by the
district for the 2005-06 school year from the foundation formula, line
14, gifted, remedial reading, exceptional pupil aid, fair share, and free
textbook payments less any amounts received under section 163.043.

(2) For the 2007-08 school year, the amount shall be thirty percent of
the amount of state aid calculated for the district for the 2007-08
school year under the provisions of subsection 1 of this section, plus
seventy percent of the total amount of state revenue received by the
district for the 2005-06 school year from the foundation formula, line
14, gifted, remedial reading, exceptional pupil aid, fair share, and free
textbook payments less any amounts received under section 163.043.

(3) For the 2008-09 school year, the amount of state aid shall be
forty-four percent of the amount of state aid calculated for the district
for the 2008-09 school year under the provisions of subsection 1 of this
section plus fifty-six percent of the total amount of state revenue
received by the district for the 2005-06 school year from the foundation
formula, line 14, gifted, remedial reading, exceptional pupil aid, fair
share, and free textbook payments less any amounts received under section
163.043.

(4) For the 2009-10 school year, the amount of state aid shall be
fifty-eight percent of the amount of state aid calculated for the
district for the 2009-10 school year under the provisions of subsection 1
of this section plus forty-two percent of the total amount of state
revenue received by the district for the 2005-06 school year from the
foundation formula, line 14, gifted, remedial reading, exceptional pupil
aid, fair share, and free textbook payments less any amounts received
under section 163.043.

(5) For the 2010-11 school year, the amount of state aid shall be
seventy-two percent of the amount of state aid calculated for the
district for the 2010-11 school year under the provisions of subsection 1
of this section plus twenty-eight percent of the total amount of state
revenue received by the district for the 2005-06 school year from the
foundation formula, line 14, gifted, remedial reading, exceptional pupil
aid, fair share, and free textbook payments less any amounts received
under section 163.043.

(6) For the 2011-12 school year, the amount of state aid shall be
eighty-six percent of the amount of state aid calculated for the district
for the 2011-12 school year under the provisions of subsection 1 of this
section plus fourteen percent of the total amount of state revenue
received by the district for the 2005-06 school year from the foundation
formula, line 14, gifted, remedial reading, exceptional pupil aid, fair
share, and free textbook payments less any amounts received under section
163.043.

(7) (a) Notwithstanding subdivision (18) of section 163.011, the state
adequacy target may not be adjusted downward to accommodate available
appropriations in any year governed by this subsection.

(b) If a school district experiences a decrease in summer school average
daily attendance of more than fifteen percent from the district's 2005-06
summer school average daily attendance in any year governed by this
subsection, an amount equal to the product of the percent reduction in
the district's summer school average daily attendance multiplied by the
funds generated by the district's summer school program in the 2005-06
school year shall be subtracted from the district's current year payment
amount.

(c) If a school district experiences a decrease in its gifted program
enrollment of more than twenty percent from its 2005-06 gifted program
enrollment in any year governed by this subsection, an amount equal to
the product of the percent reduction in the district's gifted program
enrollment multiplied by the funds generated by the district's gifted
program in the 2005-06 school year shall be subtracted from the
district's current year payment amount.

5. For any school district meeting the eligibility criteria for state aid
as established in section 163.021, but which is considered an option
district under section 163.042 and therefore receives no state aid, the
commissioner of education shall present a plan to the superintendent of
the school district for the waiver of rules and the duration of said
waivers, in order to promote flexibility in the operations of the
district and to enhance and encourage efficiency in the delivery of
instructional services as provided in section 163.042.

6. (1) No less than seventy-five percent of the state revenue received
under the provisions of subsections 1, 2, and 4 of this section shall be
placed in the teachers' fund, and the remaining percent of such moneys
shall be placed in the incidental fund. No less than seventy-five percent
of one-half of the funds received from the school district trust fund
distributed under section 163.087 shall be placed in the teachers' fund.
One hundred percent of revenue received under the provisions of section
163.161 shall be placed in the incidental fund. One hundred percent of
revenue received under the provisions of sections 168.500 to 168.515,
RSMo, shall be placed in the teachers' fund.

(2) A school district shall spend for certificated compensation and
tuition expenditures each year:

(a) An amount equal to at least seventy-five percent of the state revenue
received under the provisions of subsections 1, 2, and 4 of this section;

(b) An amount equal to at least seventy-five percent of one-half of the
funds received from the school district trust fund distributed under
section 163.087 during the preceding school year; and

(c) Beginning in fiscal year 2008, as much as was spent per the second
preceding year's weighted average daily attendance for certificated
compensation and tuition expenditures the previous year from revenue
produced by local and county tax sources in the teachers' fund, plus the
amount of the incidental fund to teachers' fund transfer calculated to be
local and county tax sources by dividing local and county tax sources in
the incidental fund by total revenue in the incidental fund.

In the event a district fails to comply with this provision, the amount
by which the district fails to spend funds as provided herein shall be
deducted from the district's state revenue received under the provisions
of subsections 1, 2, and 4 of this section for the following year,
provided that the state board of education may exempt a school district
from this provision if the state board of education determines that
circumstances warrant such exemption.

7. If a school district's annual audit discloses that students were
inappropriately identified as eligible for free and reduced lunch,
special education, or limited English proficiency and the district does
not resolve the audit finding, the department of elementary and secondary
education shall require that the amount of aid paid pursuant to the
weighting for free and reduced lunch, special education, or limited
English proficiency in the weighted average daily attendance on the
inappropriately identified pupils be repaid by the district in the next
school year and shall additionally impose a penalty of one hundred
percent of such aid paid on such pupils, which penalty shall also be paid
within the next school year. Such amounts may be repaid by the district
through the withholding of the amount of state aid. (L. 1963 p. 200 § 4-3
and p. 335 § 161.031, A.L. 1965 p. 284, A.L. 1965 2d Ex. Sess. p. 894,
A.L. 1967 p. 246, A.L. 1967 1st Ex. Sess. p. 881, A.L. 1969 p. 268, A.L.
1975 H.B. 945, A.L. 1976 S.B. 524, A.L. 1977 H.B. 131, A.L. 1982 Adopted
by Initiative, Proposition C, November 2, 1982, A.L. 1984 H.B. 856 &
1358, A.L. 1985 H.B. 463, A.L. 1986 S.B. 707, A.L. 1993 S.B. 380, A.L.
1996 S.B. 795, et al., A.L. 1997 H.B. 641 & 593, A.L. 1998 S.B. 781, A.L.
2000 S.B. 944, A.L. 2004 S.B. 968 and S.B. 969, A.L. 2005 S.B. 287)

(Source: RSMo 1959 §§ 161.031, 161.061)

*Effective 7-1-06

1. School districts which meet the requirements of section
163.021 shall be entitled to an amount computed as follows: an amount
determined by multiplying the number of eligible pupils by the lesser of
the district's equalized operating levy for school purposes as defined in
section 163.011 or two dollars and seventy-five cents per one hundred
dollars assessed valuation multiplied by the guaranteed tax base per
eligible pupil times the proration factor plus an amount determined by
multiplying the number of eligible pupils by the greater of zero or the
district's equalized operating levy for school purposes as defined in
section 163.011 minus two dollars and seventy-five cents per one hundred
dollars assessed valuation multiplied by the guaranteed tax base per
eligible pupil times the proration factor. For the purposes of this
section, the proration factor shall be equal to the sum of the total
appropriation for distribution under subsections 1 and 2 of this section;
and the state total of the deductions as calculated in subsection 2 of
this section which do not exceed the district entitlements as adjusted by
the same proration factor; divided by the amount of the state total of
district entitlements before proration as calculated pursuant to this
subsection; provided that, if the proration factor so calculated is
greater than one, the proration factor for line 1(b) shall be the greater
of one or the proration factor for line 1(a) minus five hundredths, and
provided that if the proration factor so calculated is less than one, the
proration factor for line 1(a) shall be the lesser of one or the
proration factor for line 1(b) plus five hundredths.

2. From the district entitlement for each district there shall be
deducted the following amounts: an amount determined by multiplying the
district equalized assessed valuation by the district's equalized
operating levy for school purposes times the district income factor plus
ninety percent of any payment received the current year of protested
taxes due in prior years no earlier than the 1997 tax year minus the
amount of any protested taxes due in the current year and for which
notice of protest was received during the current year; one hundred
percent of the amount received the previous year for school purposes from
intangible taxes, fines, forfeitures and escheats, payments in lieu of
taxes and receipts from state assessed railroad and utility tax, except
that any penalty paid after July 1, 1995, by a concentrated animal
feeding operation as defined by the department of natural resources rule
shall not be included; one hundred percent of the amounts received the
previous year for school purposes from federal properties pursuant to
sections 12.070 and 12.080, RSMo; federal impact aid received the
previous year for school purposes pursuant to P.L. 81-874 less fifty
thousand dollars multiplied by ninety percent or the maximum percentage
allowed by federal regulation if that percentage is less than ninety;
fifty percent, or the percentage otherwise provided in section 163.087 of
Proposition C revenues received the previous year for school purposes
from the school district trust fund pursuant to section 163.087; one
hundred percent of the amount received the previous year for school
purposes from the fair share fund pursuant to section 149.015, RSMo; and
one hundred percent of the amount received the previous year for school
purposes from the free textbook fund, pursuant to section 148.360, RSMo.

3. School districts which meet the requirements of section 163.021 shall
receive categorical add-on revenue as provided in this subsection. There
shall be individual proration factors for each categorical entitlement
provided for in this subsection, and each proration factor shall be
determined by annual appropriations, but no categorical proration factor
shall exceed the entitlement proration factor established pursuant to
subsection 1 of this section, except that the career ladder entitlement
proration factor established pursuant to line 15 of subsection 6 of this
section, the vocational education entitlement proration factor
established pursuant to line 16 of subsection 6 of this section, and the
educational and screening program entitlements proration factor
established pursuant to line 17 of subsection 6 of this section may
exceed the entitlement proration factor established pursuant to
subsection 1 of this section. The categorical add-on for the district
shall be the sum of: seventy-five percent of the costs of adopting and
providing a violence prevention program pursuant to section 161.650,
RSMo, multiplied by the proration factor; seventy-five percent of the
district allowable transportation costs pursuant to section 163.161
multiplied by the proration factor; the special education approved or
allowed cost entitlement for the district, provided for by section
162.975, RSMo, multiplied by the proration factor; seventy-five percent
of the district gifted education approved or allowable cost entitlement
as determined pursuant to section 162.975, RSMo, multiplied by the
proration factor; the free and reduced lunch eligible pupil count for the
district, as defined in section 163.011, multiplied by twenty percent,
for a district with an operating levy in excess of two dollars and
seventy-five cents per one hundred dollars assessed valuation, or
twenty-two percent, otherwise times the guaranteed tax base per eligible
pupil times two dollars and seventy-five cents per one hundred dollars
assessed valuation times the proration factor plus the free and reduced
lunch eligible pupil count for the district, as defined in section
163.011, times thirty percent times the guaranteed tax base per eligible
pupil times the following quantity: ((the greater of zero or the
district's operating levy for school purposes minus two dollars and
seventy-five cents per one hundred dollars assessed valuation) times one
or, beginning in the fifth year following the effective date of this
section, the quotient of the district's fiscal instructional ratio of
efficiency for the prior year divided by the fiscal year 1998 statewide
average fiscal instructional ratio of efficiency, if the district's prior
year fiscal instructional ratio of efficiency is at least five percent
below the fiscal year 1998 statewide average) times the proration factor,
minus court-ordered state desegregation aid received by the district for
operating purposes; the career ladder entitlement for the district, as
provided for in sections 168.500 to 168.515, RSMo; the vocational
education entitlement for the district, as provided for in section
167.332, RSMo, multiplied by the proration factor and the district
educational and screening program entitlements as provided for in
sections 178.691 to 178.699, RSMo, times the proration factor.

4. Each district's apportionment shall be the prorated categorical
add-ons plus the greater of the district's prorated entitlement minus the
total deductions for the district or zero.

5. (1) In the 1993-94 school year and all subsequent school years,
pursuant to section 10(c) of article X of the state constitution, a
school district shall adjust upward its operating levy for school
purposes to the extent necessary for the district to at least maintain
the current operating expenditures per pupil received by the district
from all sources in the 1992-93 school year, except that its operating
levy for school purposes shall not exceed the highest tax rate in effect
subsequent to the 1980 tax year, or the minimum rate required by
subsection 2 of section 163.021, whichever is less.

(2) The revenue per eligible pupil received by a district from the
following sources: line 1 minus line 10, or zero if line 1 minus line 10
is less than zero, plus line 14 of subsection 6 of this section, shall
not be less than the revenue per eligible pupil received by a district in
the 1992-93 school year from the foundation formula entitlement payment
amount plus the amount of line 14 per eligible pupil that exceeds the
line 14 per pupil amount from the 1997-98 school year, or the revenue per
eligible pupil received by a district in the 1992-93 school year from the
foundation formula entitlement payment amount plus the amount of line
14(a) per eligible pupil times the quotient of line 1 minus line 10,
divided by the number of eligible pupils, or zero if line 1 minus line 10
is less than zero, divided by the revenue per eligible pupil received by
the district in the 1992-93 school year from the foundation formula
entitlement payment amount, whichever is greater. The department of
elementary and secondary education shall make an addition in the payment
amount of line 19 of subsection 6 of this section to assure compliance
with the provisions contained in this section.

(3) For any school district which meets the eligibility criteria for
state aid as established in section 163.021, but which under subsections
1 to 4 of this section receives no state aid for two successive school
years, other than categorical add-ons, by August first following the
second such school year, the commissioner of education shall present a
plan to the superintendent of the school district for the waiver of rules
and the duration of said waivers, in order to promote flexibility in the
operations of the district and to enhance and encourage efficiency in the
delivery of instructional services. The provisions of other law to the
contrary notwithstanding, the plan presented to the superintendent shall
provide a summary waiver, with no conditions, for the pupil testing
requirements pursuant to section 160.257, RSMo. Further, the provisions
of other law to the contrary notwithstanding, the plan shall detail a
means for the waiver of requirements otherwise imposed on the school
district related to the authority of the state board of education to
classify school districts pursuant to section 161.092, RSMo, and such
other rules as determined by the commissioner of education, except that
such waivers shall not include the provisions established pursuant to
sections 160.514 and 160.518, RSMo.

(4) In the 1993-94 school year and each school year thereafter for two
years, those districts which are entitled to receive state aid under
subsections 1 to 4 of this section shall receive state aid in an amount
per eligible pupil as provided in this subsection. For the 1993-94 school
year, the amount per eligible pupil shall be twenty-five percent of the
amount of state aid per eligible pupil calculated for the district for
the 1993-94 school year pursuant to subsections 1 to 4 of this section
plus seventy-five percent of the total amount of state aid received by
the district from all sources for the 1992-93 school year for which the
district is entitled and which are distributed in the 1993-94 school year
pursuant to subsections 1 to 4 of this section. For the 1994-95 school
year, the amount per eligible pupil shall be fifty percent of the amount
of state aid per eligible pupil calculated for the district for the
1994-95 school year pursuant to subsections 1 to 4 of this section plus
fifty percent of the total amount of state aid received by the district
from all sources for the 1992-93 school year for which the district is
entitled and which are distributed in the 1994-95 school year pursuant to
subsections 1 to 4 of this section. For the 1995-96 school year, the
amount of state aid per eligible pupil shall be seventy-five percent of
the amount of state aid per eligible pupil calculated for the district
for the 1995-96 school year pursuant to subsections 1 to 4 of this
section plus twenty-five percent of the total amount of state aid
received by the district from all sources for the 1992-93 school year for
which the district is entitled and which are distributed in the 1995-96
school year pursuant to subsections 1 to 4 of this section. Nothing in
this subdivision shall be construed to limit the authority of a school
district to raise its district operating levy pursuant to subdivision (1)
of this subsection.

(5) If the total of state aid apportionments to all districts pursuant to
subdivision (3) of this subsection is less than the total of state aid
apportionments calculated pursuant to subsections 1 to 4 of this section,
then the difference shall be deposited in the outstanding schools trust
fund. If the total of state aid apportionments to all districts pursuant
to subdivision (1) of this subsection is greater than the total of state
aid apportionments calculated pursuant to subsections 1 to 4 of this
section, then funds shall be transferred from the outstanding schools
trust fund to the state school moneys fund to the extent necessary to
fund the district entitlements as modified by subdivision (4) of this
subsection for that school year with a district entitlement proration
factor no less than one and such transfer shall be given priority over
all other uses for the outstanding schools trust fund as otherwise
provided by law.

6. State aid shall be determined as follows:

District Entitlement 1(a). Number of eligible pupils x (lesser of

district's equalized operating levy for

school purposes or two dollars

and seventy-five cents per one hundred

dollars assessed valuation) x (proration

x GTB per EP) ..................................... $....... 1(b). Number
of eligible pupils x (greater of:

0, or district's equalized operating levy

for school purposes minus two dollars

and seventy-five cents per one hundred

dollars assessed valuation) x (proration

x GTB per EP) ..................................... $.......

Deductions 2. District equalized assessed valuation x

district income factor x district's equalized

operating levy for school purposes

plus ninety percent of any payment

received the current year of protested

taxes due in prior years no earlier than

the 1997 tax year minus the amount of

any protested taxes due in the current

year and for which notice of protest was

received during the current

year .............................................. $....... 3.
Intangible taxes, fines, forfeitures,

escheats, payments in lieu of

taxes, etc. (100% of the amount

received the previous year for school

purposes) ......................................... $....... 4. Receipts
from state assessed railroad

and utility tax (100% of the amount

received the previous year for school

purposes) ......................................... $....... 5. Receipts
from federal properties pursuant

to sections 12.070 and 12.080, RSMo (100%

of the amount received the previous year

for school purposes) .............................. $....... 6. (Federal
impact aid received the previous

year for school purposes pursuant to

P.L. 81-874 less $50,000) x 90% or the

maximum percentage allowed by federal

regulations if less than 90% ...................... $....... 7. Fifty
percent or the percentage otherwise

provided in section 163.087 of Proposition

C receipts from the school district trust

fund received the previous year for

school purposes pursuant to section 163.087 ....... $....... 8. One
hundred percent of the amount

received the previous year for

school purposes from the fair share

fund pursuant to section 149.015, RSMo ............ $....... 9. One
hundred percent of the amount

received the previous year for

school purposes from the free textbook

fund pursuant to section 148.360, RSMo ............ $....... 10. Total
deductions (sum of lines 2-9) ............... $.......

Categorical Add-ons 11. The amount distributed pursuant to

section 163.161 x proration ....................... $....... 12. Special
education approved or allowed

cost entitlement for the district

pursuant to section 162.975, RSMo,

x proration ....................................... $....... 13.
Seventy-five percent of the gifted

education approved or allowable cost

entitlement as determined pursuant to

section 162.975, RSMo, x proration ................ $....... 14(a). Free
and reduced lunch eligible pupil

count for the district, as defined in

section 163.011, x .20, if operating

levy in excess of $2.75, or .22,

otherwise x GTB per EP x $2.75 per

$100 AV x proration................................ $....... 14(b). Free
and reduced lunch eligible pupil

count for the district, as defined in

section 163.011 x .30 x GTB x ((the

greater of zero or the district's

adjusted operating levy minus $2.75

per $100 AV) x (1.0 or, beginning in

the fifth year following the effective

date of this section, the district's

FIRE for the prior year/statewide

average FIRE for FY 1998, if the

district's prior year FIRE is at

least five percent below the FY 1998

statewide average FIRE) x proration)

- court-ordered state desegregation

aid received by the district for

operating purposes ................................ $....... 15. Career
ladder entitlement for the district

as provided for in sections 168.500 to 168.515,

RSMo .............................................. $....... 16.
Vocational education entitlements for

the district as provided in section 167.332,

RSMo, x proration ................................. $....... 17.
Educational and screening program

entitlements for the district as

provided in sections 178.691

to 178.699, RSMo, x proration ..................... $....... 18. Sum of
categorical add-ons for the district

(sum of lines 11-17) .............................. $....... 19. District
apportionment (line 18 plus the

greater of line 1 minus line 10 or zero) .......... $.......

7. Revenue received for school purposes by each school district pursuant
to this section shall be placed in each of the incidental and teachers'
funds based on the ratio of the property tax rate in the district for
that fund to the total tax rate in the district for the two funds.

8. In addition to the penalty for line 14 described in subsection 6 of
this section, beginning in school year 2004-05, any increase in a school
district's funds received pursuant to line 14 of subsection 6 of this
section over the 1997-98 school year shall be reduced by one percent for
each full percentage point the percentage of the district's pupils
scoring at or above five percent below the statewide average level on
either mathematics or reading is less than sixty-five percent.

9. If a school district's annual audit discloses that students were
inappropriately identified as eligible for free or reduced-price lunch
and the district does not resolve the audit finding, the department of
elementary and secondary education shall require that the amount of line
14 aid paid on the inappropriately identified pupils be repaid by the
district in the next school year and shall additionally impose a penalty
of one hundred percent of the line 14 aid paid on such pupils, which
penalty shall also be paid within the next school year. Such amounts may
be repaid by the district through the withholding of the amount of state
aid. (L. 1963 p. 200 § 4-3 and p. 335 § 161.031, A.L. 1965 p. 284, A.L.
1965 2d Ex. Sess. p. 894, A.L. 1967 p. 246, A.L. 1967 1st Ex. Sess. p.
881, A.L. 1969 p. 268, A.L. 1975 H.B. 945, A.L. 1976 S.B. 524, A.L. 1977
H.B. 131, A.L. 1982 Adopted by Initiative, Proposition C, November 2,
1982, A.L. 1984 H.B. 856 & 1358, A.L. 1985 H.B. 463, A.L. 1986 S.B. 707,
A.L. 1993 S.B. 380, A.L. 1996 S.B. 795, et al., A.L. 1997 H.B. 641 & 593,
A.L. 1998 S.B. 781, A.L. 2000 S.B. 944, A.L. 2004 S.B. 968 and S.B. 969)

(Source: RSMo 1959 §§ 161.031, 161.061)

Effective 6-25-04

*This section was amended by S.B. 287, 2005, effective 7-1-06.

Other provisions of law to the contrary notwithstanding,
beginning with the 1994-95 school year, the revenue per eligible pupil
received by a district from the following sources under subsection 6 of
section 163.031: line one minus line ten, or zero if line one minus line
ten is less than zero, plus line fourteen; plus the product of the
current assessed valuation of the district multiplied by the following
tax rate - the greater of zero or the minimum rate required for the
current year by subsection 2 of section 163.021, minus the sum of the
district's equalized operating levy for school purposes of 1993 and any
equalized operating levy for school purposes levied for 1993 by a special
school district in which the district is located, shall not be less than
the revenue per eligible pupil received by a district in the 1992-93
school year from the foundation formula entitlement payment amount. The
department of elementary and secondary education shall make an addition
in the payment amount of line nineteen of subsection 6 of section 163.031
to assure compliance with the provisions contained in this section. For
all purposes of law, a school district's equalized operating levy for
school purposes does not include any equalized operating levy for school
purposes levied by a special school district in which the district is
located. (L. 1994 S.B. 676 § 1)

Effective 7-12-94

*This section was repealed by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

Other provisions of subsection 5 of section 163.031, to the
contrary notwithstanding, beginning with the 1995-96 school year, the
revenue per eligible pupil received by a district from the following
sources: line 1 minus line 10 or zero if line 1 minus line 10 is less
than zero, plus line 14 as those amounts are established in subsection 6
of section 163.031, shall not be less than the revenue per eligible pupil
received by a district in the 1992-93 school year from the foundation
formula entitlement payment amount; provided that this section shall not
be construed to limit the authority of the department of elementary and
secondary education to reduce state aid payments pursuant to subsection
11 of section 177.088, RSMo, or subsection 8 of section 165.011, RSMo.
The department of elementary and secondary education shall make an
addition in the payment amount of line 19 of subsection 6 of section
163.031, to assure compliance with the provisions contained in this
section, prior to making any deductions authorized under subsection 11 of
section 177.088, RSMo, or subsection 8 of section 165.011, RSMo. (L. 1995
S.B. 326 § 1)

*This section was repealed by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

1. The repeal and reenactment of sections 163.011 and 163.031
and the enactment of section 162.1060, RSMo, shall become effective on
July 1, 1999, if notification has been provided pursuant to subsection 2
of this section.

2. On or within thirty days prior to March 15, 1999, the attorney general
shall provide notice to the revisor of statutes as to whether a final
judgment as to the state of Missouri and its officials is entered or has
been entered in each pending case as of May 15, 1998, which subjects one
or more school districts in this state to a federal court's jurisdiction,
and if the notice provides that a final judgment as to the state of
Missouri and its officials has not been entered in each such case, the
repeal and reenactment of sections 163.011 and 163.031 and the enactment
of section 162.1060, RSMo, shall not become effective. As used in this
section, "final judgment" shall include only a judgment which disposes of
all claims involving the state of Missouri and its officials and for
which final disposition of appeals has been rendered and may include a
consent judgment. Provided, however that a settlement among the parties
may include provisions for payment for capital to be made after March 15,
1999, as long as the final judgment approving such settlement fixes with
finality the financial obligations of the state. (L. 1998 S.B. 781 § B)

*This section was repealed by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

*On March 15, 1999, the Revisor of Statutes was given notice by the
office of the attorney general, state of Missouri, that a final judgment
was entered in each pending case as required by this section.

1. In computing the amount of state aid a school district is
entitled to receive for the minimum school term only under section
163.031, a school district may use an estimate of the weighted average
daily attendance for the current year, or the weighted average daily
attendance for the immediately preceding year or the weighted average
daily attendance for the second preceding school year, whichever is
greater. Beginning with the 2006-07 school year, the summer school
attendance included in the average daily attendance as defined in
subdivision (2) of section 163.011 shall include only the attendance
hours of pupils that attend summer school in the current year. Beginning
with the 2004-05 school year, when a district's official calendar for the
current year contributes to a more than ten percent reduction in the
average daily attendance for kindergarten compared to the immediately
preceding year, the payment attributable to kindergarten shall include
only the current year kindergarten average daily attendance. Any error
made in the apportionment of state aid because of a difference between
the actual weighted average daily attendance and the estimated weighted
average daily attendance shall be corrected as provided in section
163.091, except that if the amount paid to a district estimating weighted
average daily attendance exceeds the amount to which the district was
actually entitled by more than five percent, interest at the rate of six
percent shall be charged on the excess and shall be added to the amount
to be deducted from the district's apportionment the next succeeding year.

2. Notwithstanding the provisions of subsection 1 of this section or any
other provision of law, the state board of education shall make an
adjustment for the immediately preceding year for any increase in the
actual weighted average daily attendance above the number on which the
state aid in section 163.031 was calculated. Said adjustment shall be
made in the manner providing for correction of errors under subsection 1
of this section.

3. Any error made in the apportionment of state aid because of a
difference between the actual equalized assessed valuation for the
current year and the estimated equalized assessed valuation for the
current year shall be corrected as provided in section 163.091, except
that if the amount paid to a district estimating current equalized
assessed valuation exceeds the amount to which the district was actually
entitled, interest at the rate of six percent shall be charged on the
excess and shall be added to the amount to be deducted from the
district's apportionment the next succeeding year.

4. For the purposes of distribution of state school aid pursuant to
section 163.031, a school district with ten percent or more of its
assessed valuation that is owned by one person or corporation as
commercial or personal property who is delinquent in a property tax
payment may elect, after receiving notice from the county clerk on or
before March fifteenth that more than ten percent of its current taxes
due the preceding December thirty-first by a single property owner are
delinquent, to use in the local effort calculation of the state aid
formula the district's equalized assessed valuation for the preceding
year or the actual assessed valuation of the year for which the taxes are
delinquent less the assessed valuation of property for which the current
year's property tax is delinquent. To qualify for use of the actual
assessed valuation of the year for which the taxes are delinquent less
the assessed valuation of property for which the current year's property
tax is delinquent, a district must notify the department of elementary
and secondary education on or before April first, except in the year
enacted, of the current year amount of delinquent taxes, the assessed
valuation of such property for which delinquent taxes are owed and the
total assessed valuation of the district for the year in which the taxes
were due but not paid. Any district giving such notice to the department
of elementary and secondary education shall present verification of the
accuracy of such notice obtained from the clerk of the county levying
delinquent taxes. When any of the delinquent taxes identified by such
notice are paid during a four-year period following the due date, the
county clerk shall give notice to the district and the department of
elementary and secondary education, and state aid paid to the district
shall be reduced by an amount equal to the delinquent taxes received plus
interest. The reduction in state aid shall occur over a period not to
exceed five years and the interest rate on excess state aid not refunded
shall be six percent annually.

5. If a district receives state aid based on equalized assessed valuation
as determined by subsection 4 of this section and if prior to such notice
the district was paid state aid pursuant to section 163.031, the amount
of state aid paid during the year of such notice and the first year
following shall equal the sum of state aid paid pursuant to section
163.031 plus the difference between the state aid amount being paid after
such notice minus the amount of state aid the district would have
received pursuant to section 163.031 before such notice. To be eligible
to receive state aid based on this provision the district must levy
during the first year following such notice at least the maximum levy
permitted school districts by article X, section 11(b) of the Missouri
Constitution and have a voluntary rollback of its tax rate which is no
greater than one cent per one hundred dollars assessed valuation. (L.
1967 p. 248, A.L. 1969 p. 268, A.L. 1977 H.B. 131, A.L. 1982 Adopted by
Initiative, Proposition C, November 2, 1982, A.L. 1991 S.B. 411, A.L.
1993 S.B. 380, A.L. 1997 H.B. 641 & 593, A.L. 1999 H.B. 889, A.L. 2000
S.B. 573, A.L. 2002 H.B. 1711, A.L. 2004 S.B. 968 and S.B. 969, A.L. 2005
S.B. 287)

*Effective 7-1-06

1. In computing the amount of state aid a school district is
entitled to receive for the minimum school term only under section
163.031, a school district may use an estimate of the number of eligible
pupils for the current year, the number of eligible pupils for the
immediately preceding year or the number of eligible pupils for the
second preceding school year, whichever is greater. Beginning with the
2005-2006 school year, the summer school add-on for eligible pupils as
defined in subdivision (8) of section 163.011 shall include only those
eligible pupils that attend summer school in the current year. Beginning
with the 2004- 2005 school year, when a district's official calendar for
the current year contributes to a more than ten percent reduction in the
average daily attendance for kindergarten compared to the immediately
preceding year, the eligible pupil payment attributable to kindergarten
shall include only the current year kindergarten average daily
attendance. Except as otherwise provided in subsection 3 of this section,
any error made in the apportionment of state aid because of a difference
between the actual number of eligible pupils and the estimated number of
eligible pupils shall be corrected as provided in section 163.091, except
that if the amount paid to a district estimating eligible pupils exceeds
the amount to which the district was actually entitled by more than five
percent, interest at the rate of six percent shall be charged on the
excess and shall be added to the amount to be deducted from the
district's apportionment the next succeeding year.

2. Notwithstanding the provisions of subsection 1 of this section or any
other provision of law, the state board of education shall make an
adjustment for the immediately preceding year for any increase in the
actual number of eligible pupils above the number on which the state aid
in section 163.031 was calculated. Said adjustment shall be made in the
manner providing for correction of errors under subsection 1 of this
section.

3. (1) For any district which has, for at least five years immediately
preceding the year in which the error is discovered, adopted a calendar
for the school term in which elementary schools are in session for twelve
months of each calendar year, any error made in the apportionment of
state aid to such district because of a difference between the actual
number of eligible pupils and the estimated number of eligible pupils
shall be corrected as provided in section 163.091 and subsection 1 of
this section, except that if the amount paid exceeds the amount to which
the district was actually entitled by more than five percent and the
district provides written application to the state board requesting that
the deductions be made pursuant to subdivision (2) of this subsection,
then the amounts shall be deducted pursuant to subdivision (2) of this
subsection.

(2) For deductions made pursuant to this subdivision, interest at the
rate of six percent shall be charged on the excess and shall be included
in the amount deducted and the total amount of such excess plus accrued
interest shall be deducted from the district's apportionment in equal
monthly amounts beginning with the succeeding school year and extending
for a period of months specified by the district in its written request
and no longer than sixty months.

4. For the purposes of distribution of state school aid pursuant to
section 163.031, a school district may elect to use the district's
equalized assessed valuation for the preceding year, or an estimate of
the current year's assessed valuation if the current year's equalized
assessed valuation is estimated to be more than ten percent less than the
district's equalized assessed valuation for the preceding year. A
district shall give prior notice to the department of its intention to
use the current year's assessed valuation pursuant to this subsection.
Any error made in the apportionment of state aid because of a difference
between the actual equalized assessed valuation for the current year and
the estimated equalized assessed valuation for the current year shall be
corrected as provided in section 163.091, except that if the amount paid
to a district estimating current equalized assessed valuation exceeds the
amount to which the district was actually entitled, interest at the rate
of six percent shall be charged on the excess and shall be added to the
amount to be deducted from the district's apportionment the next
succeeding year.

5. For the purposes of distribution of state school aid pursuant to
section 163.031, a school district with ten percent or more of its
assessed valuation that is owned by one person or corporation as
commercial or personal property who is delinquent in a property tax
payment may elect, after receiving notice from the county clerk on or
before March fifteenth, except in the year enacted, that more than ten
percent of its current taxes due the preceding December thirty-first by a
single property owner are delinquent, to use on line 2 of the state aid
formula the district's equalized assessed valuation for the preceding
year or the actual assessed valuation of the year for which the taxes are
delinquent less the assessed valuation of property for which the current
year's property tax is delinquent. To qualify for use of the actual
assessed valuation of the year for which the taxes are delinquent less
the assessed valuation of property for which the current year's property
tax is delinquent, a district must notify the department of elementary
and secondary education on or before April first, except in the year
enacted, of the current year amount of delinquent taxes, the assessed
valuation of such property for which delinquent taxes are owed and the
total assessed valuation of the district for the year in which the taxes
were due but not paid. Any district giving such notice to the department
of elementary and secondary education shall present verification of the
accuracy of such notice obtained from the clerk of the county levying
delinquent taxes. When any of the delinquent taxes identified by such
notice are paid during a four-year period following the due date, the
county clerk shall give notice to the district and the department of
elementary and secondary education, and state aid paid to the district
shall be reduced by an amount equal to the delinquent taxes received plus
interest. The reduction in state aid shall occur over a period not to
exceed five years and the interest rate on excess state aid not refunded
shall be six percent annually.

6. If a district receives state aid based on equalized assessed valuation
as determined by subsection 5 of this section and if prior to such notice
the district was paid state aid pursuant to subdivision (2) of subsection
5 of section 163.031, the amount of state aid paid during the year of
such notice and the first year following shall equal the sum of state aid
paid pursuant to line 1 minus line 10 as defined in subsections 1, 2, 3
and 6 of section 163.031 plus the difference between the state aid amount
being paid after such notice minus the amount of state aid the district
would have received pursuant to line 1 minus line 10 as defined in
subsections 1, 2, 3 and 6 of section 163.031 before such notice. To be
eligible to receive state aid based on this provision the district must
levy during the first year following such notice at least the maximum
levy permitted school districts by article X, section 11(b) of the
Missouri Constitution and have a voluntary rollback of its tax rate which
is no greater than one cent per one hundred dollars assessed valuation.
(L. 1967 p. 248, A.L. 1969 p. 268, A.L. 1977 H.B. 131, A.L. 1982 Adopted
by Initiative, Proposition C, November 2, 1982, A.L. 1991 S.B. 411, A.L.
1993 S.B. 380, A.L. 1997 H.B. 641 & 593, A.L. 1999 H.B. 889, A.L. 2000
S.B. 573, A.L. 2002 H.B. 1711, A.L. 2004 S.B. 968 and S.B. 969)

Effective 6-25-04

*This section was amended by S.B. 287, 2005, effective 7-1-06.

In any school year after the 2009-10 school year, if there is a
twenty-five percent decrease in the statewide percentage of average daily
attendance attributable to summer school compared to the percentage of
average daily attendance attributable to summer school in the 2005-06
school year, then for the subsequent school year, weighted average daily
attendance, as such term is defined in section 163.011, shall include the
addition of the product of twenty-five hundredth times the average daily
attendance for summer school. (L. 2005 S.B. 287 § 2)

Effective 7-1-06

The average daily attendance for the first apportionment of
state school moneys to any enlarged school district organized under the
provisions of sections 162.101 to 162.201, RSMo, shall be computed by
adding together the total average daily attendance in each district that
has become a component part of the enlarged district. (L. 1963 p. 200 §
4-4)

(Source: RSMo 1959 § 165.703)

1. Any board of any school district may elect in any fiscal year
to be considered an option district. Such option districts shall not be
entitled to any state aid under section 163.031 or 163.043. In exchange
for forgoing state aid, option districts shall be granted waivers from
all Missouri school improvement plan provisions and any requirements
otherwise imposed on the school district related to the authority of the
state board of education to classify school districts under section
161.092, RSMo, all fund transfer restrictions under chapter 165, RSMo,
and such other rules as determined by the commissioner of education.
Nothing in this section exempts any school district from its requirement
to administer the state assessment. Further, such districts may choose
not to comply with any requirements of federal law and any funding
attached to such requirements, provided that such noncompliance is not
prohibited under federal law. In any year in which a district elects to
be an option district, no locally generated revenue shall be transferred
to the state in any manner whatsoever.

2. Between June first and June thirtieth of each year, any board of any
district electing to be considered an option district for the following
fiscal year shall notify the department of elementary and secondary
education of such intention. The department shall promulgate rules
concerning the specific eligibility criteria for a district to become and
apply for option district status. (L. 2005 S.B. 287)

Effective 7-1-06

1. For fiscal year 2007 and each subsequent fiscal year, the
"Classroom Trust Fund", which is hereby created in the state treasury,
shall be distributed by the state board of education to each school
district in this state qualified to receive state aid pursuant to section
163.021 on an average daily attendance basis.

2. The moneys distributed pursuant to this section shall be spent at the
discretion of the local school district. The moneys may be used by the
district for:

(1) Teacher recruitment, retention, salaries, or professional development;

(2) School construction, renovation, or leasing;

(3) Technology enhancements or textbooks or instructional materials;

(4) School safety; or

(5) Supplying additional funding for required programs, both state and
federal.

3. The classroom trust fund shall consist of all moneys transferred to it
under section 160.534, RSMo, all moneys otherwise appropriated or donated
to it, and, notwithstanding any other provision of law to the contrary,
all unclaimed lottery prize money.

4. The provisions of this section shall not apply to any option district
as defined in section 163.042. (L. 2005 S.B. 287)

Effective 7-1-06

1. Beginning with the 2007 fiscal year and each subsequent
fiscal year, the general assembly shall appropriate fifteen million
dollars to be directed in the following manner to school districts with
an average daily attendance of three hundred fifty students or less in
the school year preceding the payment year:

(1) Ten million dollars shall be distributed to the eligible districts in
proportion to their average daily attendance; and

(2) Five million dollars shall be directed to the eligible districts that
have an operating levy for school purposes in the current year equal to
or greater than the performance levy. A tax-rate-weighted average daily
attendance shall be calculated for each eligible district in proportion
to its operating levy for school purposes for the current year divided by
the performance levy with that result multiplied by the district's
average daily attendance in the school year preceding the payment year.
The total appropriation pursuant to this subdivision shall then be
divided by the sum of the tax-rate-weighted average daily attendance of
the eligible districts, and the resulting amount per tax-rate-weighted
average daily attendance shall be multiplied by each eligible district's
tax-rate- weighted average daily attendance to determine the amount to be
paid to each eligible district.

2. The payment under this section shall not be transferred to the capital
projects fund.

3. Except as provided in subsection 2 of this section, districts
receiving payments under this section may use the moneys for, including
but not limited to, the following:

(1) Distance learning;

(2) Extraordinary transportation costs;

(3) Rural teacher recruitment; and

(4) Student learning opportunities not available within the district. (L.
2005 S.B. 287)

Effective 7-1-06

The state board of education, in the apportionment of the state
school moneys fund, may use the average daily attendance of the next full
year preceding or project the average daily attendance for the current
year based on the average daily attendance for the last fifty days the
schools of the district were in session before the schools were forced to
close before the expiration of the term or before average daily
attendance dropped substantially because of a disaster caused by flood,
fire, windstorm or any natural disaster when all or part of the district
is designated a disaster area by the governor of the state, or when
districts have been forced to close because of nonpayment of taxes as a
result of flooding or drought conditions or because of loss of surplus
funds occasioned by bank failures in any county of the state. (L. 1963 p.
200 § 4-5, A.L. 1973 H.B. 38)

(Source: RSMo 1959 § 161.070)

Effective 6-27-73

1. If federal regulations permit inclusion of federal impact aid
received pursuant to P.L. 81-874, in part or in full, as a component of
local effort in this chapter, then the weighted average daily attendance
for a district which provides an approved program for pupils residing on
federal lands shall include those pupils residing on federal lands in the
district.

2. If federal regulations forbid inclusion of federal impact aid received
pursuant to P.L. 81-874, in part or in full, as a component of local
effort in this chapter, then the weighted average daily attendance for a
district which provides an approved program for pupils residing on
federal lands shall not include those pupils residing on federal lands in
the district and the district shall be entitled to state aid for pupils
residing on federal lands in an amount to be determined as follows: the
total amount apportioned to the district by the state under section
163.031 for resident pupils shall be divided by the average daily
attendance of resident pupils in the district and the quotient resulting
shall be multiplied by the number of pupils in average daily attendance
in grades kindergarten through twelve residing on the federal lands. The
additional state aid under this section shall be paid in the same manner
as other apportionments made under section 163.031. (L. 1963 p. 200 §
4-7, A.L. 1993 S.B. 380, A.L. 2005 S.B. 287)

(Source: RSMo 1959 § 161.035)

*Effective 7-1-06

1. If federal regulations permit inclusion of federal impact aid
received pursuant to P.L. 81-874, in part or in full, as a local wealth
deduction in section 163.031, then the eligible pupil count for a
district which provides an approved program for pupils residing on
federal lands shall include those pupils residing on federal lands in the
district.

2. If federal regulations forbid inclusion of federal impact aid received
pursuant to P.L. 81-874, in part or in full, as a local wealth deduction
in section 163.031, then the eligible pupil count for a district which
provides an approved program for pupils residing on federal lands shall
not include those pupils residing on federal lands in the district and
the district shall be entitled to state aid for pupils residing on
federal lands in an amount to be determined as follows: The total amount
apportioned to the district by the state under section 163.031 for
resident pupils shall be divided by the average daily attendance of
resident pupils in the district and the quotient resulting shall be
multiplied by the number of pupils in average daily attendance in grades
kindergarten through twelve residing on the federal lands. The additional
state aid under this section shall be paid in the same manner as other
apportionments made under section 163.031. (L. 1963 p. 200 § 4-7, A.L.
1993 S.B. 380)

(Source: RSMo 1959 § 161.035)

*This section was amended by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

1. When an education program, as approved under section 219.056,
RSMo, is provided for pupils by the division of youth services in one of
the facilities operated by the division for children who have been
assigned there by the courts, the division of youth services shall be
entitled to state aid for pupils being educated by the division of youth
services in an amount to be determined as follows: the total amount
apportioned to the division of youth services shall be an amount equal to
the average per weighted average daily attendance amount apportioned for
the preceding school year under section 163.031, multiplied by the number
of full-time equivalent students served by facilities operated by the
division of youth services. The number of full-time equivalent students
shall be determined by dividing by one hundred seventy-four days the
number of student-days of education service provided by the division of
youth services to elementary and secondary students who have been
assigned to the division by the courts and who have been determined as
inappropriate for attendance in a local public school. A student day
shall mean one day of education services provided for one student. In
addition, other provisions of law notwithstanding, the division of youth
services shall be entitled to funds under section 163.087. The number of
full-time equivalent students as defined in this section shall be
considered as "September membership" and as "average daily attendance"
for the apportioning of funds under section 163.087.

2. The educational program approved under section 219.056, RSMo, as
provided for pupils by the division of youth services shall qualify for
funding for those services provided to handicapped or severely
handicapped children. The department of elementary and secondary
education shall cooperate with the division of youth services in arriving
at an equitable funding for the services provided to handicapped children
in the facilities operated by the division of youth services.

3. Each local school district or special school district constituting the
domicile of a child placed in programs or facilities operated by the
division of youth services or residing in another district pursuant to
assignment by the division of youth services shall pay toward the per
pupil cost of educational services provided by the serving district or
agency an amount equal to the average sum produced per child by the local
tax effort of that district. A special school district shall pay the
average sum produced per child by the local tax efforts of the component
districts. This amount paid by the local school district or the special
school district shall be on the basis of full-time equivalence as
determined in section 163.011, not to exceed the actual per pupil local
tax effort. (L. 1986 S.B. 707, A.L. 2005 S.B. 287)

*Effective 7-1-06

1. When an education program, as approved under section 219.056,
RSMo, is provided for pupils by the division of youth services in one of
the facilities operated by the division for children who have been
assigned there by the courts, the division of youth services shall be
entitled to state aid for pupils being educated by the division of youth
services in an amount to be determined as follows: The total amount
apportioned to the division of youth services shall be an amount equal to
the average per-pupil amount apportioned for the preceding school year
under section 163.031, multiplied by the number of full-time equivalent
students served by facilities operated by the division of youth services.
The number of full-time equivalent students shall be determined by
dividing by one hundred seventy-four days the number of student-days of
education service provided by the division of youth services to
elementary and secondary students who have been assigned to the division
by the courts and who have been determined as inappropriate for
attendance in a local public school. A student day shall mean one day of
education services provided for one student. In addition, other
provisions of law notwithstanding, the division of youth services shall
be entitled to funds under sections 148.360, 149.015, 162.975, RSMo, and
163.087. The number of full-time equivalent students as defined in this
section shall be considered as "September membership" for the
apportioning of funds under section 148.360, RSMo, as "average daily
attendance" for the apportioning of funds under section 149.015, RSMo,
and as "eligible pupils" for the purpose of apportioning funds under
section 163.087.

2. The educational program approved under section 219.056, RSMo, as
provided for pupils by the division of youth services shall qualify for
funding for those services provided to handicapped or severely
handicapped children as authorized by section 162.975, RSMo. The
department of elementary and secondary education shall cooperate with the
division of youth services in arriving at an equitable funding for the
services provided to handicapped children in the facilities operated by
the division of youth services under the provisions of section 162.975,
RSMo.

3. Each local school district or special school district constituting the
domicile of a child placed in programs or facilities operated by the
division of youth services or residing in another district pursuant to
assignment by the division of youth services, shall pay toward the per
pupil cost of educational services provided by the serving district or
agency an amount equal to the average sum produced per child by the local
tax effort of that district. A special school district shall pay the
average sum produced per child by the local tax efforts of the component
districts. This amount paid by the local school district or the special
school district shall be on the basis of full-time equivalence as
determined in section 163.011, not to exceed the actual per pupil local
tax effort. (L. 1986 S.B. 707)

Effective 6-27-86

*This section was amended by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

1. Between June fifteenth and June thirtieth each year the
secretary of each school district shall make a report to the state
department of elementary and secondary education which shall contain all
necessary data for calculating the amounts of state support which each
district is to receive for the following school year. Reports shall be
forwarded to the state board of education on or before July fifteenth.
Any district secretary, superintendent or teacher who knowingly furnishes
any false information in the reports, or neglects or refuses to make the
reports, is guilty of a misdemeanor and shall be punished by a fine of
not more than five hundred dollars or imprisonment in the county jail for
not more than six months or by both such fine and imprisonment.

2. The moneys appropriated for the state schools in any such year shall
be distributed to the several districts entitled thereto through twelve
monthly disbursements, provided that the total disbursements through the
twelve payments shall not exceed the total amount appropriated for such
purpose. (L. 1963 p. 200 § 4-8 and p. 338 § 161.051, A.L. 1973 H.B. 158,
A.L. 1977 H.B. 130, A.L. 1982 H.B. 1450, A.L. 2005 S.B. 287)

(Source: RSMo 1959 § 161.051)

*Effective 7-1-06

1. Between June fifteenth and June thirtieth each year the
secretary of each school district shall make a report to the state
department of elementary and secondary education which shall contain all
necessary data for calculating the amounts of state support which each
district is to receive for the following school year. The report shall be
sworn to before a notary public or the county clerk. Reports shall be
forwarded to the state board of education on or before July fifteenth.
Any district secretary, superintendent or teacher who knowingly furnishes
any false information in the reports, or neglects or refuses to make the
reports, is guilty of a misdemeanor and shall be punished by a fine of
not more than five hundred dollars or imprisonment in the county jail for
not more than six months or by both such fine and imprisonment.

2. Until July 1, 1982, the state board of education upon receipt of the
report from the school district shall calculate the amount which each
school district is to receive and on or before September fifteenth of
each year shall distribute all moneys available August thirty-first to
the several districts. Additional distributions of all moneys available
November thirtieth and February twenty-eighth shall be made on or before
December fifteenth and March fifteenth of each school year. The state
board of education shall certify the amounts so apportioned to the
commissioner of administration for his approval and warrants shall be
issued payable to the several school districts of the state and forwarded
to them. Beginning July 1, 1982, the moneys appropriated for the state
schools in any such year shall be distributed to the several districts
entitled thereto through twelve monthly disbursements. Each of the first
six monthly disbursements during any fiscal year shall be equal to
one-twelfth of the total amount appropriated for such purpose. Each of
the remaining six monthly disbursements shall be in an amount which shall
not be less than seven and one-half percent of the total appropriation;
provided, however, that the total disbursements through the twelve
payments shall not exceed the total amount appropriated for such purpose.
(L. 1963 p. 200 § 4-8 and p. 338 § 161.051, A.L. 1973 H.B. 158, A.L. 1977
H.B. 130, A.L. 1982 H.B. 1450)

(Source: RSMo 1959 § 161.051)

Effective 2-18-82

*This section was amended by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

When distributing the state aid authorized by the provisions of
sections 162.935, 162.975, 162.980*, 162.985**, 162.900, 163.031,
163.161, RSMo, and all other moneys distributed by the state department
of elementary and secondary education, the state treasurer may, in any
year if requested by a school district, disregard the provision in
section 30.180, RSMo, requiring the treasurer to convert the warrant
requesting payment into a check or draft and wire transfer the amount to
be distributed to the school district directly to the school district's
designated depositary for credit to the school district's account. (L.
1977 H.B. 130 § 5, A.L. 1982 H.B. 1450, A.L. 1990 S.B. 740, A.L. 2005
H.B. 258)

*Section 162.980 was repealed in 1997 by H.B. 641 & 593.

**Section 162.985 was repealed in 1977 by H.B. 131.

1. Money in the school district trust fund shall be distributed
to each school district in the state in the same ratio that the weighted
average daily attendance in the district bears to the total weighted
average daily attendance in all such school districts for the preceding
year, except as otherwise provided in section 163.031. In addition, each
such district which is providing an approved program for pupils residing
on federal lands shall receive an amount which shall be determined as
follows: weighted average daily attendance for pupils residing on federal
lands shall be calculated separately for the district in the manner
provided in section 163.011, treating such pupils as residents of the
district for this purpose. Such weighted average daily attendance shall
be multiplied by one-half of the amount to be received by the district,
pursuant to this subsection, per weighted average daily attendance not
residing on federal lands.

2. Money in the fund shall be distributed monthly. The state board of
education shall certify the amounts to be distributed to the several
school districts to the commissioner of administration who shall issue
the warrants therefor.

3. Money received by a school district from the school district trust
fund shall be deemed to be local tax revenue derived for the same fiscal
year in which the money is received for the teachers' and incidental
funds. In the calculation of state aid for the district under the
provisions of section 163.031, one-half the amount received by the
district in the first preceding year shall be included in local effort as
provided in section 163.031. (L. 1982 Adopted by Initiative, Proposition
C, November 2, 1982, A.L. 1983 H.B. 310, A.L. 1993 S.B. 380, A.L. 1995
S.B. 255, A.L. 2005 S.B. 287)

*Effective 7-1-06

The state board of education may correct any error made in the
apportionment of the state school moneys fund and classroom trust fund
among the various districts of this state out of the state school moneys
fund and classroom trust fund of the year next following the date when
the mistake was made. The state board of education shall certify the
amount set apart to any school district for the purpose of correcting any
error to the commissioner of administration, and the commissioner of
administration shall certify the amount so apportioned for proper
payment, and the district treasurer shall credit the funds as the funds
of the year in which the error occurred. If any district has received
funds in excess of the amount to which it was entitled, its apportionment
for the next succeeding year shall be reduced accordingly. (L. 1963 p.
200 § 4-9, A.L. 1977 H.B. 130, S.B. 82, A.L. 2005 S.B. 287)

(Source: RSMo 1959 § 161.080)

*Effective 7-1-06

The state board of education may correct any error made in the
apportionment of the state school moneys fund among the various counties
of this state out of the state school moneys fund of the year next
following the date when the mistake was made. The state board of
education shall certify the amount set apart to any school district for
the purpose of correcting any error to the commissioner of
administration, and the commissioner of administration shall certify the
amount so apportioned for proper payment, and the district treasurer
shall credit the funds as the funds of the year in which the error
occurred. If any district has received funds in excess of the amount to
which it was entitled, its apportionment for the next succeeding year
shall be reduced accordingly. (L. 1963 p. 200 § 4-9, A.L. 1977 H.B. 130,
S.B. 82)

(Source: RSMo 1959 § 161.080)

*This section was amended by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

1. Any school district which makes provision for transporting
pupils as provided in section 162.621, RSMo, and sections 167.231 and
167.241, RSMo, shall receive state aid for the ensuing year for such
transportation on the basis of the cost of pupil transportation services
provided the current year. A district shall receive, pursuant to section
163.031, an amount not greater than seventy-five percent of the allowable
costs of providing pupil transportation services to and from school and
to and from public accredited vocational courses, and shall not receive
an amount per pupil greater than one hundred twenty-five percent of the
state average approved cost per pupil transported the second preceding
school year, except when the state board of education determines that
sufficient circumstances exist to authorize amounts in excess of the one
hundred twenty-five percent of the state average approved cost per pupil
transported the second previous year.

2. The state board of education shall determine public school district
route approval procedures to be used by each public school district board
of education to approve all bus routes or portions of routes and
determine the total miles each public school district needs for safe and
cost-efficient transportation of the pupils and the state board of
education shall determine allowable costs. No state aid shall be paid for
the costs of transporting pupils living less than one mile from the
school. However, if the state board of education determines that
circumstances exist where no appreciable additional expenses are incurred
in transporting pupils living less than one mile from school, such pupils
may be transported without increasing or diminishing the district's
entitlement to state aid for transportation.

3. State aid for transporting handicapped and severely handicapped
students attending classes within the school district or in a nearby
district under a contractual arrangement shall be paid in accordance with
the provisions of section 163.031 and an amount equal to seventy-five
percent of the additional cost of transporting handicapped and severely
handicapped students above the average per pupil cost of transporting all
students of the district shall be apportioned pursuant to section 163.031
where such special transportation is approved in advance by the
department of elementary and secondary education. State aid for
transportation of handicapped and severely handicapped children in a
special school district shall be seventy-five percent of allowable costs
as determined by the state board of education which may for sufficient
reason authorize amounts in excess of one hundred twenty-five percent of
the state average approved cost per pupil transported the second previous
year. In no event shall state transportation aid exceed seventy-five
percent of the total allowable cost of transporting all pupils eligible
to be transported; provided that no district shall receive reduced
reimbursement for costs of transportation of handicapped and severely
handicapped children based upon inefficiency.

4. No state transportation aid received pursuant to section 163.031 shall
be used to purchase any school bus manufactured prior to April 1, 1977,
that does not meet the federal motor vehicle safety standards. (L. 1963
p. 200 § 4-16 and p. 335 § 165.143, A.L. 1965 p. 284, A.L. 1969 p. 268,
A.L. 1973 H.B. 158, A.L. 1977 H.B. 131, A.L. 1978 H.B. 969, A.L. 1980
H.B. 1633, A.L. 1983 H.B. 815, A.L. 1985 H.B. 463, A.L. 1986 S.B. 707,
A.L. 1987 H.B. 384 Revision, A.L. 1993 S.B. 380, A.L. 1998 S.B. 781)

(Source: RSMo 1959 § 165.143)

1. In school year 1994-95 and thereafter until school year
2006-07, the minimum teacher's salary shall be eighteen thousand dollars.
Beginning in school year 2006-07, the minimum teacher's salary shall be
twenty-two thousand dollars; in school year 2007-08, the minimum
teacher's salary shall be twenty-three thousand dollars; in school year
2008-09, the minimum teacher's salary shall be twenty-four thousand
dollars; in school year 2009-10 and thereafter, the minimum teacher's
salary shall be twenty- five thousand dollars. Beginning in the school
year 1996-97 until school year 2006-07, for any full-time teacher with a
master's degree and at least ten years' teaching experience in a public
school or combination of public schools, the minimum salary shall be
twenty-four thousand dollars. Beginning in the school year 2006-07, for
any full-time teacher with a master's degree in an academic teaching
field and at least ten years' teaching experience in a public school or
combination of public schools, the minimum salary shall be thirty
thousand dollars; in the 2007-08 school year such minimum salary shall be
thirty-one thousand dollars; in the 2008- 09 school year such minimum
salary shall be thirty-two thousand dollars; and in the 2009-10 school
year such minimum salary shall be thirty-three thousand dollars.

2. Beginning with the budget requests for fiscal year 1991, the
commissioner of education shall present to the appropriate committees of
the general assembly information on the average Missouri teacher's
salary, regional average salary data, and national average salary data.

3. All school salary information shall be public information.

4. As used in this section, the term "salary" shall be defined as the
salary figure which appears on the teacher's contract and as determined
by the local school district's basic salary schedule and does not include
supplements for extra duties.

5. The minimum salary for any fully certificated teacher employed on a
less than full-time basis by a school district, state school for the
severely handicapped, the Missouri School for the Deaf, or the Missouri
School for the Blind shall be prorated to reflect the amounts provided in
subsection 1 of this section. (L. 1985 H.B. 463 § 163.171, A.L. 1986 H.B.
1441, A.L. 1990 S.B. 740, A.L. 1993 S.B. 380, A.L. 1996 S.B. 795, et al.,
A.L. 2005 S.B. 287)

*Effective 7-1-06

1. In school year 1994-95 and thereafter, the minimum teacher's
salary shall be eighteen thousand dollars. Beginning in the school year
1996-97, for any full-time teacher with a master's degree and at least
ten years teaching experience in a public school or combination of public
schools, the minimum salary shall be twenty-four thousand dollars.

2. Beginning with the budget requests for fiscal year 1991, the
commissioner of education shall present to the appropriate committees of
the general assembly information on the average Missouri teacher's
salary, regional average salary data, and national average salary data.

3. All school salary information shall be public information.

4. As used in this section, the term "salary" shall be defined as the
salary figure which appears on the teacher's contract and as determined
by the local school district's basic salary schedule and does not include
supplements for extra duties.

5. The minimum salary for any fully certificated teacher employed on a
less than full-time basis by a school district, state school for the
severely handicapped, the Missouri School for the Deaf, or the Missouri
School for the Blind shall be prorated to reflect the amounts provided in
subsections 1 and 2 of this section.

6. Beginning with the 1996-97 school year, the general assembly shall
make an annual appropriation to the excellence in education fund
established in section 160.268, RSMo, for the purpose of fulfilling the
minimum salary requirements for public school teachers in those districts
meeting the qualifications established in subsection 7 of this section.
The appropriation shall be sufficient to ensure that all qualifying
districts are able to comply with the minimum salary requirements of this
section. The department of elementary and secondary education shall
determine, prior to each school year, those districts which shall be
eligible to receive funds in this subsection during the school year. A
qualifying district shall be eligible to receive funds appropriated in
this subsection only during the first three years following the
district's qualifying for such funds.

7. To qualify to begin receiving funds in subsection 6 of this section, a
school district shall meet all of the following criteria:

(1) A portion of the real property of the district shall have been
removed from the tax rolls due to the impact of state or federal
government action;

(2) The district shall have received no more state aid on a per pupil
basis for each of the last three school years, exclusive of categorical
funding, than the district received for the 1992-93 school year;

(3) The salaries paid to all teachers in the district for the school year
prior to qualification shall be totally compacted at the eighteen
thousand dollar per year minimum established in this section;

(4) The district shall have in its employ for the school year prior to
qualification one or more teachers with a master's degree and at least
ten years' teaching experience in a public school or a combination of
public schools;

(5) The district shall be financially distressed or have a history of
deficit spending which, if continued, will cause the district to become
financially distressed within three years;

(6) The district had an enrollment of no greater than four hundred pupils
for the preceding school year; and

(7) The district shall have levied an operating levy for school purposes
of not less than two dollars seventy-five cents per one hundred dollars
of assessed valuation for the previous year and shall continue to levy at
no less than that rate.

8. For any school year in which a school district receives funds pursuant
to subsections 6 and 7 of this section, such school district shall
continue to expend on teacher salaries no less than the amount it
expended on teacher salaries in the school year immediately prior to the
school year in which it first receives such funds.

9. No school district receiving funds pursuant to subsections 6 and 7 of
this section shall receive additional funds pursuant to subsection 6 of
this section by virtue of the annexation of another school district to
such school district during or after the school year immediately prior to
the school year in which the annexing district first receives such funds;
nor shall any school district annexed to a school district receiving
funds pursuant to subsections 6 and 7 of this section also receive funds
pursuant to subsection 6 of this section by virtue of such annexation if
such annexation occurred during or after the school year immediately
prior to the school year in which the annexing school district first
receives such funds. (L. 1985 H.B. 463 § 163.171, A.L. 1986 H.B. 1441,
A.L. 1990 S.B. 740, A.L. 1993 S.B. 380, A.L. 1996 S.B. 795, et al.)

*This section was amended by S.B. 287, 2005, effective 7-1-06. Consult
RSMo 2000 for existing section.

1. Each year public community colleges in the aggregate shall be
eligible to receive from state funds, if state funds are available and
appropriated, an amount up to but not more than fifty percent of the
state community colleges' planned operating costs as determined by the
department of higher education. As used in this subsection, the term
"year" means from July first to June thirtieth of the following year. As
used in this subsection, the term "operating costs" means all costs
attributable to current operations, including all direct costs of
instruction, instructors' and counselors' compensation, administrative
costs, all normal operating costs and all similar noncapital expenditures
during any year, excluding costs of construction of facilities and the
purchase of equipment, furniture, and other capital items authorized and
funded in accordance with subsection 2 of this section. Operating costs
shall be computed in accordance with accounting methods and procedures to
be specified by the department of higher education. The department of
higher education shall review all institutional budget requests and
prepare appropriation recommendations annually for the community colleges
under the supervision of the department. The department's budget request
shall include a recommended level of funding. Distribution of
appropriated funds to community college districts shall be in accordance
with the community college resource allocation model. This model shall be
developed and revised as appropriate cooperatively by the community
colleges and the department of higher education. The department of higher
education shall recommend the model to the coordinating board for higher
education for their approval. The core funding level for each community
college shall initially be established at an amount agreed upon by the
community colleges and the department of higher education. This amount
will be adjusted annually for inflation, limited growth, and program
improvements in accordance with the resource allocation model starting
with fiscal year 1993. The department of higher education shall request
new and separate state aid funds for any new districts for their first
six years of operation. The request for the new districts shall be based
upon the same level of funding being provided to the existing districts,
and should be sufficient to provide for the growth required to reach a
mature enrollment level. The department of higher education will be
responsible for evaluating the effectiveness of the resource allocation
model and will submit a report to the speaker of the house of
representatives and president pro tem of the senate by November 1997, and
every four years thereafter.

2. In addition to state funds received for operating purposes, each
community college district shall be eligible to receive an annual
appropriation, exclusive of any capital appropriations, for the cost of
maintenance and repair of facilities and grounds, including surface
parking areas, and purchases of equipment and furniture. Such funds shall
not exceed in any year an amount equal to ten percent of the state
appropriations, exclusive of any capital appropriations, to community
college districts for operating purposes during the most recently
completed fiscal year. The department of higher education may include in
its annual appropriations request the necessary funds to implement the
provisions of this subsection and when appropriated shall distribute the
funds to each community college district as appropriated. The department
of higher education appropriations request shall be for specific
maintenance, repair, and equipment projects at specific community college
districts, shall be in an amount of fifty percent of the cost of a given
project as determined by the coordinating board and shall be only for
projects which have been approved by the coordinating board through a
process of application, evaluation, and approval as established by the
coordinating board. The coordinating board, as part of its process of
application, evaluation, and approval, shall require the community
college district to provide proof that the fifty-percent share of funding
to be defrayed by the district is either on hand or committed for
maintenance, repair, and equipment projects. Only salaries or portions of
salaries paid which are directly related to approved projects may be used
as a part of the fifty-percent share of funding.

3. School districts offering two-year college courses pursuant to section
178.370, RSMo, on October 31, 1961, shall receive state aid pursuant to
subsections 1 and 2 of this section if all scholastic standards
established pursuant to sections 178.770 to 178.890, RSMo, are met.

4. In order to make postsecondary educational opportunities available to
Missouri residents who do not reside in an existing community college
district, community colleges organized pursuant to section 178.370, RSMo,
or sections 178.770 to 178.890, RSMo, shall be authorized pursuant to the
funding provisions of this section to offer courses and programs outside
the community college district with prior approval by the coordinating
board for higher education. The classes conducted outside the district
shall be self-sustaining except that the coordinating board shall
promulgate rules to reimburse selected out-of-district instruction only
where prior need has been established in geographical areas designated by
the coordinating board for higher education. Funding for such off-campus
instruction shall be included in the appropriation recommendations, shall
be determined by the general assembly and shall continue, within the
amounts appropriated therefor, unless the general assembly disapproves
the action by concurrent resolution.

5. A "community college" is an institution of higher education deriving
financial resources from local, state, and federal sources, and providing
postsecondary education primarily for persons above the twelfth grade age
level, including courses in:

(1) Liberal arts and sciences, including general education;

(2) Occupational, vocational-technical; and

(3) A variety of educational community services.

Community college course offerings lead to the granting of certificates,
diplomas, and/or associate degrees, but do not include baccalaureate or
higher degrees.

6. When distributing state aid authorized for community colleges, the
state treasurer may, in any year if requested by a community college,
disregard the provision in section 30.180, RSMo, requiring the state
treasurer to convert the warrant requesting payment into a check or draft
and wire transfer the amount to be distributed to the community college
directly to the community college's designated deposit for credit to the
community college's account. (L. 1963 p. 200 § 4-19, A.L. 1965 p. 287,
A.L. 1967 p. 249, A.L. 1972 S.B. 384, A.L. 1975 H.B. 526, A.L. 1981 S.B.
2, A.L. 1983 S.B. 160, A.L. 1985 H.B. 374, A.L. 1987 S.B. 335, A.L. 1988
H.B. 1456, A.L. 1989 H.B. 128, et al., A.L. 1990 H.B. 974 and 1358, A.L.
1991 H.B. 51, et al., A.L. 1992 H.B. 1102, A.L. 2000 H.B. 1486, A.L. 2001
S.B. 295, A.L. 2004 S.B. 1091)

Passage of sections 143.998, 162.975, 163.011, 163.031, 163.036,
163.161 and 163.195 shall not be construed as a promise to fund the
school foundation program at any particular dollar amount. Passage of
sections 143.998, 162.975, 163.011, 163.031, 163.036, 163.161 and 163.195
shall provide a statutory formula to distribute whatever funds are
appropriated by the legislature to the various public elementary and
secondary school districts in the state. (L. 1977 H.B. 131 § A)

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