(a)As used in this section, the following
terms have the following meanings:
(1)"Class of school" refers to a classification of each school or
program in the transferee corporation by the grades or special
programs taught at the school. Generally, these classifications are
denominated as kindergarten, elementary school, middle school
or junior high school, high school, and special schools or classes,
such as schools or classes for special education, career and
technical education, or career education.
(2)"Special equipment" means equipment that during a school
year:
(A)is used only when a child with disabilities is attending
school;
(B)is not used to transport a child to or from a place where the
child is attending school;
(C)is necessary for the education of each child with disabili
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(a) As used in this section, the following
terms have the following meanings:
(1) "Class of school" refers to a classification of each school or
program in the transferee corporation by the grades or special
programs taught at the school. Generally, these classifications are
denominated as kindergarten, elementary school, middle school
or junior high school, high school, and special schools or classes,
such as schools or classes for special education, career and
technical education, or career education.
(2) "Special equipment" means equipment that during a school
year:
(A) is used only when a child with disabilities is attending
school;
(B) is not used to transport a child to or from a place where the
child is attending school;
(C) is necessary for the education of each child with disabilities
that uses the equipment, as determined under the individualized
education program for the child; and
(D) is not used for or by any child who is not a child with
disabilities.
(3) "Student enrollment" means the following:
(A) The total number of students in kindergarten through grade
12 who are enrolled in a transferee school corporation on a date
determined by the state board.
(B) The total number of students enrolled in a class of school in
a transferee school corporation on a date determined by the
state board.
However, a kindergarten student shall be counted under clauses
(A) and (B) as one-half (1/2) student. The state board may select
a different date for counts under this subdivision. However, the
same date shall be used for all school corporations making a count
for the same class of school.
(b) Each transferee corporation is entitled to receive for each school
year on account of each transferred student, except a student
transferred under section 6 of this chapter, transfer tuition from the
transferor corporation or the state as provided in this chapter. Transfer
tuition equals the amount determined under STEP THREE of the
following formula:
STEP ONE: Allocate to each transfer student the capital
expenditures for any special equipment used by the transfer
student and a proportionate share of the operating costs incurred
by the transferee school for the class of school where the transfer
student is enrolled.
STEP TWO: If the transferee school included the transfer student
in the transferee school's current ADM, allocate to the transfer
student a proportionate share of the following education fund
revenues of the transferee school:
(A) State tuition support distributions received during the
calendar year in which the school year ends.
(B) Property tax levies under IC 20-45-7 and IC 20-45-8 for the
calendar year in which the school year ends.
(C) The sum of the following excise tax revenue received for
deposit in the calendar year in which the school year begins:
(i) Financial institution excise tax revenue (IC 6-5.5).
(ii) Vehicle excise taxes (IC 6-6-5).
(iii) Commercial vehicle excise taxes (IC 6-6-5.5).
(iv) Boat excise tax (IC 6-6-11).
(v) Aircraft license excise tax (IC 6-6-6.5).
(D) Allocations to the transferee school under IC 6-3.6.
STEP THREE: Determine the greater of:
(A) zero (0); or
(B) the result of subtracting the STEP TWO amount from the
STEP ONE amount.
If a child is placed in an institution or facility in Indiana by or with the
approval of the department of child services, the institution or facility
shall charge the department of child services for the use of the space
within the institution or facility (commonly called capital costs) that is
used to provide educational services to the child based upon a prorated
per student cost.
(c) Operating costs shall be determined for each class of school
where a transfer student is enrolled. The operating cost for each class
of school is based on the total expenditures of the transferee
corporation for the class of school from its education fund and
operations fund expenditures as specified in the classified budget forms
prescribed by the state board of accounts. This calculation excludes:
(1) capital outlay;
(2) debt service;
(3) costs of transportation;
(4) salaries of board members;
(5) contracted service for legal expenses; and
(6) any expenditure that is made from extracurricular account
receipts;
for the school year.
(d) The capital cost of special equipment for a school year is equal
to:
(1) the cost of the special equipment; divided by
(2) the product of:
(A) the useful life of the special equipment, as determined
under the rules adopted by the state board; multiplied by
(B) the number of students using the special equipment during
at least part of the school year.
(e) When an item of expense or cost described in subsection (c)
cannot be allocated to a class of school, it shall be prorated to all
classes of schools on the basis of the student enrollment of each class
in the transferee corporation compared with the total student
enrollment in the school corporation.
(f) Operating costs shall be allocated to a transfer student for each
school year by dividing:
(1) the transferee school corporation's operating costs for the class
of school in which the transfer student is enrolled; by
(2) the student enrollment of the class of school in which the
transfer student is enrolled.
When a transferred student is enrolled in a transferee corporation for
less than the full school year of student attendance, the transfer tuition
shall be calculated by the part of the school year for which the
transferred student is enrolled. A school year of student attendance
consists of the number of days school is in session for student
attendance. A student, regardless of the student's attendance, is enrolled
in a transferee school unless the student is no longer entitled to be
transferred because of a change of residence, the student has been
excluded or expelled from school for the balance of the school year or
for an indefinite period, or the student has been confirmed to have
withdrawn from school. The transferor and the transferee corporation
may enter into written agreements concerning the amount of transfer
tuition due in any school year. If an agreement cannot be reached, the
amount shall be determined by the state board, and costs may be
established, when in dispute, by the state board of accounts.
(g) A transferee school shall allocate revenues described in
subsection (b) STEP TWO to a transfer student by dividing:
(1) the total amount of revenues received during a period; by
(2) the current ADM of the transferee school for the period in
which the revenues are received.
However, for state tuition support distributions or any other state
distribution computed using less than the total current ADM of the
transferee school, the transferee school shall allocate the revenues to
the transfer student by dividing the revenues that the transferee school
is eligible to receive during the period by the student count used to
compute the state distribution.
(h) Instead of the payments provided in subsection (b), the
transferor corporation or state owing transfer tuition may enter into a
long term contract with the transferee corporation governing the
transfer of students. The contract may:
(1) be entered into for a period of not more than five (5) years
with an option to renew;
(2) specify a maximum number of students to be transferred; and
(3) fix a method for determining the amount of transfer tuition
and the time of payment, which may be different from that
provided in section 14 of this chapter.
(i) A school corporation may negotiate transfer tuition agreements
with a neighboring school corporation that can accommodate additional
students. Agreements under this section may:
(1) be for one (1) year or longer; and
(2) fix a method for determining the amount of transfer tuition or
time of payment that is different from the method, amount, or
time of payment that is provided in this section or section 14 of
this chapter.
A school corporation may not transfer a student under this section
without the prior approval of the child's parent.
[Pre-2005 Elementary and Secondary Education
Recodification Citation: 20-8.1-6.1-8.]