(1)On or before November 15 of
each year, the property tax administrator shall certify to the state board the
valuations for assessment of all taxable property within each county and for each
district or portion of a joint district in each county, with the exception of the city and
county of Denver, for which the time of certification shall be on or before December
20. The furnishing of certified copies of the board of county commissioners' or its
authorized party's certification of levies and revenue to the county assessor and the
property tax administrator, as provided by section 39-1-111 (2), shall be considered
as having fulfilled the requirement of this section.
(2)(a) (I) For budget years commencing prior to July 1, 2023, on or before
November 10 of each year, the secreta
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(1) On or before November 15 of
each year, the property tax administrator shall certify to the state board the
valuations for assessment of all taxable property within each county and for each
district or portion of a joint district in each county, with the exception of the city and
county of Denver, for which the time of certification shall be on or before December
20. The furnishing of certified copies of the board of county commissioners' or its
authorized party's certification of levies and revenue to the county assessor and the
property tax administrator, as provided by section 39-1-111 (2), shall be considered
as having fulfilled the requirement of this section.
(2) (a) (I) For budget years commencing prior to July 1, 2023, on or before
November 10 of each year, the secretary of the board of education of each district
shall certify to the state board the pupil enrollment, the online pupil enrollment, the
extended high school pupil enrollment, and the preschool program enrollment of
the district taken in the preceding October or previously in November.
(II) For the 2023-24 budget year and each budget year thereafter, on or
before November 10 of each year, the secretary of the board of education of each
district shall certify to the state board the pupil enrollment, the online pupil
enrollment, and the extended high school pupil enrollment of the district taken in
the preceding October.
(III) For the 2023-24 budget year and each budget year thereafter, on or
before November 10 of each year, the secretary of the board of education of each
district shall certify to the state board the number of three- and four-year-old
pupils with disabilities who are not enrolled in kindergarten but are receiving an
educational program under the Exceptional Children's Educational Act, article 20
of this title 22, as determined in the preceding October or previously in November,
for purposes of determining funding pursuant to part 1 of article 20 of this title 22.
(b) Repealed.
(c) (I) On or before November 10 of each year, the secretary of the state
charter school institute board shall certify to the state board the pupil enrollment,
the online pupil enrollment, and the extended high school pupil enrollment of each
institute charter school taken in the preceding October.
(II) For the 2023-24 budget year and each budget year thereafter, on or
before November 10 of each year, the secretary of the state charter school institute
board shall certify to the state board the number of three- and four-year-old pupils
with disabilities who are not enrolled in kindergarten but are receiving an
educational program under the Exceptional Children's Educational Act, article 20
of this title 22, from each institute charter school, as determined in the preceding
October or previously in November, for purposes of determining funding pursuant
to part 1 of article 20 of this title 22.
(3) (a) If the valuation for assessment for all or a part of any district has been
divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), any report
under this section must be based upon that portion of the valuation for assessment
under section 31-25-107 (9)(a)(I), so long as the division remains in effect.
(b) If the valuation for assessment for all or a part of any district has been
divided for a county revitalization area pursuant to section 30-31-109 (13)(a), any
report under this section must be based upon that portion of the valuation for
assessment under section 30-31-109 (13)(a)(I), so long as the division remains in
effect.
(4) (a) Except as otherwise provided in paragraph (b) of this subsection (4),
every school of a district, charter school of a district, and institute charter school
shall include in the materials for pupil registration the pupil application form to
participate under the federal Richard B. Russell National School Lunch Act, 42
U.S.C. sec. 1751 et seq., referred to in this subsection (4) as the pupil application
form. The registration materials shall include an explanation to parents that the
pupil application form will be used by the school of the district, district charter
school, or institute charter school to determine whether the school of the district,
district charter school, or institute charter school is eligible for at-risk funding on
behalf of the pupil and that, by filling out the form, the parent is ensuring that the
school district or school will receive the at-risk funding to which it is entitled based
on the population of at-risk pupils served by the school district or school.
(b) If one or more schools of a school district or if a district charter school or
an institute charter school does not participate in the federal child nutrition
programs under the federal Richard B. Russell National School Lunch Act, 42
U.S.C. sec. 1751 et seq., or the federal Child Nutrition Act of 1966, 42 U.S.C. sec.
1771 et seq., the school district, the district charter school, or the institute charter
school shall use the family economic data survey form created by the department
of education to identify those pupils who qualify as at-risk pupils in lieu of the pupil
application form.
(c) In certifying the pupil enrollment pursuant to subsection (2) of this
section, the secretary of the board of education of each district and the secretary of
the state charter school institute board shall specify as at-risk pupils those pupils
identified through use of the pupil application form and the family economic data
survey form.
(5) On or before November 10, 2021, and on or before November 10 of each
year thereafter, in certifying the pupil enrollment pursuant to subsection (2) of this
section, the secretary of the board of education of each district and the secretary of
the state charter school institute board shall specify the number of English
language learner pupils.
Source: L. 94: Entire article added with relocations, p. 799, � 2, effective
April 27. L. 2002: (2) amended, p. 1737, � 7, effective June 7. L. 2003: (2)(a)
amended, p. 2124, � 13, effective May 22. L. 2004: (2)(c) added, p. 1639, � 45,
effective July 1; (2)(b) repealed, p. 1199, � 57, effective August 4. L. 2005: (2)(a)
amended, p. 1006, � 2, effective June 2. L. 2006: (2)(a) amended, p. 699, � 44,
effective April 28. L. 2008: (4) added, p. 1198, � 9, effective May 22. L. 2009: (2)(a)
amended, (HB 09-1319), ch. 286, p. 1320, � 10, effective May 21; (2)(a) amended, (SB
09-292), ch. 369, p. 1964, � 65, effective August 5. L. 2015: (2)(a) amended, (HB 15-1270), ch. 195, p. 658, � 4, effective August 5. L. 2021: (5) added, (SB 21-268), ch.
222, p. 1192, � 29, effective June 11; (1) amended, (HB 21-1267), ch. 257, p. 1513, � 1,
effective September 7. L. 2022: (2)(c) amended, (HB 22-1390), ch. 237, p. 1756, �
26, effective May 26; (2)(a) and (2)(c) amended, (HB 22-1295), ch. 123, p. 782, � 13,
effective July 1. L. 2024: (3) amended, (HB 24-1172), ch. 387, p. 2678, � 4, effective
August 7.